{"kind":"expression","expression":{"expr_id":"710","doc_id":"710","label":"2026 Revision","is_as_enacted":"f","commenced_on":"2026-02-03","superseded_on":null,"valid_from":"2026-02-03","valid_to":null,"is_current":"t","incorporating":"[\"SL36\/2025 - Customs Tariff (Amendment of Schedules) Order, 2025 - LG34\/2025\/s3\"]","akn_expr_iri":"\/akn\/ky\/act\/2012\/1\/eng@2026-02-03","akn_envelope":"{\"_canary\": {\"iri\": {\"work\": \"\/akn\/ky\/act\/2012\/1\", \"expression\": \"\/akn\/ky\/act\/2012\/1\/eng@2026-02-03\", \"manifestation\": \"\/akn\/ky\/act\/2012\/1\/eng@2026-02-03.pdf\"}, \"pdf\": {\"md5\": \"1e9ff8242f9c1c31c8ceb3517aa03b6c\", \"path\": \"\/Users\/q\/kyleg-data\/working\/PRINCIPAL\/2012\/2012-0001\/2012-0001_2026 Revision.pdf\", \"pages\": 372, \"filename\": \"2012-0001_2026 Revision.pdf\"}, \"errors\": [], \"extraction\": {\"model\": null, \"stats\": {\"word_count\": 92214, \"paragraph_count\": 99, \"text_char_count\": 613577}, \"usage\": null, \"method\": \"pymupdf-text\", \"version\": \"kyleg-akn-1.0\", \"extracted_at\": \"2026-06-22\"}, \"classification\": \"text_layer\", \"validation_flags\": [], \"docai_processor_id\": null}, \"akomaNtoso\": {\"act\": {\"body\": [{\"eId\": \"sec_n1\", \"num\": null, \"text\": \"Customs Tariff Act (2026 Revision) 92. ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF 93. MISCELLANEOUS MANUFACTURED ARTICLES 94. Chapter 94 - Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; 95. 96. WORKS OF ART, COLLECTORS PIECES AND ANTIQUES 97. OTHER SPECIAL CLASSIFICATION PROVISIONS 98. SCHEDULE 2 Duty Free Imported Goods SCHEDULE 3 Rates of Package Tax SCHEDULE 4 Transit Shed and Warehouse Fees SCHEDULE 5 Imported Goods \u2013 EnvironmentalTax and Inspection Fee SCHEDULE 6 Rules for the Classification and Interpretation of Schedule 1 shall be governed by the following rules Rules for the Interpretation of the Tariff set out in Schedule 1 ENDNOTES Customs Tariff Act (2026 Revision) (2026 Revision)\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_1\", \"num\": \"1.\", \"text\": \"Short title 1. This Act may be cited as the Customs Tariff Act (2026 Revision).\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_2\", \"num\": \"2.\", \"text\": \"Interpretation 2. (1) The expressions defined in section 2 of the Customs and Border Control Act (2024 Revision) shall apply in any case where they appear in this Act. (2) In code number 2710.11.30 in Schedule 1 \u2014 \u201celectricity\u201d means electric current or energy or any like agency; and \u201cundertaker\u201d means a person in contractual relationship with the Cabinet for the purpose of generating electricity and supplying it to the public for reward. (3) The provisions of Schedule 6 shall apply in the classification of the goods specified in Schedule 1.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_3\", \"num\": \"3.\", \"text\": \"Duties of Customs charged 3. (1) There shall be charged, collected and paid through Customs to the Treasury upon goods imported into the Islands and enumerated in Schedule 1 the several duties therein specified. (2) The goods enumerated in Schedule 2 shall be admitted into the Islands free of duty subject to such conditions as may be imposed by the Cabinet or the Collector, as the case may be. Customs Tariff Act (2026 Revision) (3) The goods enumerated in Schedule 3 shall be chargeable with package tax at the rates shown therein.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_4\", \"num\": \"4.\", \"text\": \"Warehouse and transit shed charges 4. (1) The charges payable for handling and general care of goods in a transit shed are set out in Part 1 of Schedule 4. (2) The storage charges for goods held in a transit shed are set out in Part 2 of Schedule 4. (3) The charges payable for removal of goods from a transit shed to the King\u2019s Warehouse are set out in Part 3 of Schedule 4. (4) The charges payable for storage in the King\u2019s Warehouse are set out in Part 4 of Schedule 4.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_5\", \"num\": \"5.\", \"text\": \"Miscellaneous other charges 5. There shall be charged, collected and paid through Customs to the Treasury \u2014 (a) upon goods imported into the Islands and enumerated in Part 1 of Schedule 5, the environmental tax specified in Part 1; and (b) upon goods imported into the Islands and enumerated in Part 2 of Schedule 5, container inspection fees at the rates shown in Part 2.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_6\", \"num\": \"6.\", \"text\": \"Waiver of duties: Cayman Brac, Little Cayman 6. The Cabinet may, from time to time, waive or reduce \u2014 (a) any or all of the duties specified under the following headings and code numbers in Schedule 1 in relation to any person or group of persons in Cayman Brac or Little Cayman \u2014 03.06, 03.07, 2402.20.00, 2402.10.00, 2710.11.10, 87.03, 8711.10.00, 8711.90.00, 88.01 to 88.05, 8903.92.10, 8903.10.20, 8903.91.20, 8903.92.20, 8903.92.40, 8903.99.20, 89.07, 9303.90.00, 9305.29.00, 9306.29.00 and 9306.90.00; or (b) any or all of the duties specified under the respective code numbers in Chapter 87 set out in Schedule 1 in relation to motor vehicle parts and accessories.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_7\", \"num\": \"7.\", \"text\": \"Amendment of Schedules 7. The Cabinet may by Order amend any of the Schedules.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_8\", \"num\": \"8.\", \"text\": \"Rectification of Schedule 1 8. The Minister of Finance may, by Order subject to negative resolution, rectify any clerical or printing error appearing in Schedule 1. Customs Tariff Act (2026 Revision)\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_9\", \"num\": \"9.\", \"text\": \"Repeal of Customs Tariff Law (2011 Revision) 9. The Customs Tariff Law (2011 Revision) is repealed by section 9 of the Customs Tariff Law, 2012 [Law 1 of 2012].\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_10\", \"num\": \"10.\", \"text\": \"Savings 10. (1) Where goods are imported into the Islands before the date of commencement of this Act and not cleared out of Customs charge before that date \u2014 (a) duties shall be charged, collected and paid through Customs to the Treasury upon those imported goods in all respects as if this Act had not come into force; and (b) duty free concessions shall be granted in respect of those imported goods in all respects as if this Act had not come into force. (2) Where goods are imported into the Islands before the date of commencement of this Act and not cleared out of Customs charge before that date, package tax shall be charged, collected and paid upon those imported goods in all respects as if this Act had not come into force. (3) Where goods are imported into the Islands before 1st May, 2014, the date of commencement of this Act, and the goods are held on that date \u2014 (a) in the transit shed at the Owen Roberts International Airport; or (b) in the King\u2019s Warehouse, the charges payable for handling, general care and storage of the goods shall be in all respects as if this Act had not come into force. Customs Tariff Act (2026 Revision) SCHEDULE 1 SCHEDULE 1 (section 3(1)) Import Duties \u2013 Index of Sections and Chapters LIVE ANIMALS; ANIMAL PRODUCTS Notes. 1. Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species. 2. Except where the context otherwise requires, throughout the Nomenclature any reference to \\\"dried\\\" products also covers products which have been dehydrated, evaporated or freeze-dried. 1. Chapter 1 - Live animals 1. Note. 1. This Chapter covers all live animals except \u2014 (a)  Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, 03.06 or 03.07; (b)  Cultures of micro-organisms and other products of heading 30.02; and (c)  Animals of heading 95.08. Heading Code Description Unit of Measure Rate of Duty 01.01 Live horses, asses, mules, and hinnies: 0101.10.00 Horses: Pure-bred breeding animals NO 0% 0101.90.00 Other: NO 17% 01.02 Live bovine animals: 0102.10.00 Pure-bred breeding animals: cattle NO 0% SCHEDULE 1 Customs Tariff Act (2026 Revision) 0102.90.00 Other NO 17% 01.03 Live swine: Pigs 0103.10.00 Pure-bred breeding animals NO 0% 0103.90.00 Other: NO 17% 01.04 0104.00.00 Live sheep and goats: NO 17% 01.05 Live poultry of the following kinds: 0105.10.00 Chickens, ducks, geese, turkeys and guineas: NO 0% 0105.90.00 Other: NO 0% 01.06 Other live animals: Mammals: 0106.11.00 Primates NO 17% 0106.12.00 Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia) NO 0% 0106.19.00 Other: NO 17% Reptiles (including snakes): 0106.20.10 Turtles, live NO 0% 0106.20.20 Other Reptiles, live NO 17% Birds: 0106.31.00 Birds of prey NO 17% 0106.32.00 Psittaciformes (including parrots, parakeets, macaws and cockatoos) NO 0% 0106.39.00 Other NO 17% Other: 0106.90.10 Cats NO 0% 0106.90.20 Dogs NO 0% 0106.90.30 Other. .Domestic Pets NO 0% Customs Tariff Act (2026 Revision) SCHEDULE 1 2. Chapter 2 - Meat and edible meat offal 2. Note. 1. This Chapter does not cover \u2014 (a)  Products of the kinds described in headings 02.01 to 02.08 or 02.10, unfit or unsuitable for human consumption; (b)  Guts, bladders or stomachs of animals (heading 05.04) or animal blood (heading 05.11 or 30.02); or (c)  Animal fat, other than products of heading 02.09 (Chapter 15). Heading Code Description Unit of Measure Rate of Duty 02.01 0201.00.00 Meat of bovine animals, fresh or chilled: (Beef) KG 17% 02.02 0202.00.00 Meat of bovine animals, frozen: (Beef) KG 17% 02.03 0203.00.00 Meat of swine (pork), fresh, chilled or frozen: KG 17% 02.04 0204.00.00 Meat of sheep or goats, fresh, chilled or frozen: KG 17% 02.05 0205.00.00 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen KG 17% 02.06 0206.00.00 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen: KG 17% 02.07 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen: 0207.10.00 Meat of fowls of the species Gallus domesticus: chicken KG 0% 0207.20.00 Meat of turkeys: KG 0% 0207.30.00 Meat of ducks, geese or guinea fowls: KG 0% 02.08 Other meat and edible meat offal, fresh, chilled or frozen: KG 0208.10.00 Of rabbits or hares KG 17% 0208.20.00 Frogs' legs KG 17% 0208.30.00 Of primates KG 17% 0208.40.00 Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) KG 17% Of reptiles (including snakes) 0208.50.10 Of Turtles KG 17% 0208.50.20 Of Reptiles (including snakes), excluding Turtles KG 17% SCHEDULE 1 Customs Tariff Act (2026 Revision) 0208.90.00 Others KG 17% 02.09 0209.00.00 Pig fat, free of lean meat, and poultry fat, not rendered or other- wise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked KG 17% 02.10 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal: Meat of swine: 0210.11.00 Hams, shoulders and cuts thereof, with bone in KG 17% 0210.12.00 Bellies (streaky) and cuts thereof: KG 17% 0210.19.00 Other KG 17% 0210.20.00 Meat of bovine animals. .Salt Beef KG 0% Other, including edible flours and meals of meat or meat offal: 0210.91.00 Of primates KG 17% 0210.92.00 Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) KG 17% Of reptiles (including snakes) 0210.93.10 Of Turtles KG 17% 0210.93.20 Of reptiles (including snakes) excluding turtles KG 17% 0210.99.00 Other KG 17% Customs Tariff Act (2026 Revision) SCHEDULE 1 3. Chapter 3 - Fish and crustaceans, molluscs and other aquatic invertebrates 3. Notes 1. This Chapter does not cover \u2014 (a)  Mammals of heading 01.06; (b)  Meat of mammals of heading 01.06 (headings 02.08 or 02.10); (c)  Fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 23.01); or (d)  Caviar or caviar substitutes prepared from fish eggs (heading 16.04). 2. In this Chapter the term \\\"pellets\\\" means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder. Heading Code Description Unit of Measure Rate of Duty 03.01 Live Fish: 0301.10.00 Ornamental fish X 0% 0301.90.00 Other live fish: X 0% 03.02 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 3.04: 0302.10.00 Salmonidae, excluding livers and roes: KG 0% 0302.20.00 Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes: KG 0% 0302.30.00 Tunas (of genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes: KG 0% 0302.40.00 Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes KG 0% 0302.50.00 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes KG 0% 0302.60.00 Other fish, excluding livers and roes: KG 0% 0302.70.00 Livers and roes: KG 0% 03.03 Fish, frozen, excluding fish fillets and other fish meat of heading SCHEDULE 1 Customs Tariff Act (2026 Revision) 0303.10.00 Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), excluding livers and roes: KG 0% 0303.20.00 Other salmonidae, excluding livers and roes: KG 0% 0303.30.00 Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes: KG 0% 0303.40.00 Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes: KG 0% 0303.50.00 Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes KG 0% 0303.60.00 Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes KG 0% 0303.70.00 Other fish, excluding livers and roes: KG 0% 0303.80.00 Livers and roes: KG 0% 03.04 0304.10.00 Fresh or chilled: KG 0% 0304.20.00 Frozen fillets: KG 0% 0304.90.00 Other: KG 0% 03.05 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen: 0305.10.00 Flours, meals and pellets of fish, fit for human consumption KG 0% 0305.20.00 Livers and roes of fish, dried, smoked, salted or in brine: KG 0% 0305.30.00 Fish fillets, dried, salted or in brine, but not smoked KG 0% 0305.40.00 Smoked fish, including fillets: KG 0% 0305.50.00 Dried fish, whether or not salted but not smoked: KG 0% 0305.60.00 Fish, salted but not dried or smoked and fish in brine: KG 0% 03.06 Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals Customs Tariff Act (2026 Revision) SCHEDULE 1 and pellets of crustaceans, fit for human consumption: Frozen: 0306.11.00 Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) KG 17% 0306.12.00 Lobsters (Homarus spp.) KG 17% 0306.13.00 Shrimps and prawns: KG 17% 0306.14.00 Crabs: KG 17% 0306.19.00 Other; including flours, meals and pellets of crustaceans, fit for human consumption: KG 17% Not frozen: 0306.21.00 Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) KG 17% 0306.22.00 Lobsters (Homarus spp.) KG 17% 0306.23.00 Shrimps and prawns KG 17% 0306.24.00 Crabs: KG 17% 0306.29.00 Other, including flours, meals and pellets of crustaceans, fit for human consumption KG 22% 03.07 Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption: 0307.10.00 Oysters: KG 17% Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten: 0307.21.00 Live, fresh or chilled KG 17% 0307.29.00 Other KG 17% Mussels (Mytilus spp., Perna spp.): 0307.31.00 Live, fresh or chilled KG 17% 0307.39.00 Other KG 17% SCHEDULE 1 Customs Tariff Act (2026 Revision) Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.): 0307.41.00 Live, fresh or chilled: KG 17% 0307.49.00 Other: KG 17% Octopus (Octopus spp.): 0307.51.00 Live, fresh or chilled KG 17% 0307.59.00 Other KG 17% 0307.60.00 Snails, other than sea snails KG 17% Other, including flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption: 0307.91.00 Live, fresh or chilled: KG 17% 0307.99.00 Other: KG 17% Customs Tariff Act (2026 Revision) SCHEDULE 1 4. Chapter 4 - Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included 4. Notes 1. The expression \\\"milk\\\" means full cream milk or partially or completely skimmed milk. 2. For the purposes of heading 04.05 \u2014 (a)  The term \\\"butter\\\" means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lacticacid-producing bacteria. (b)  The expression \\\"dairy spreads\\\" means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product. 3. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading 04.06 provided that they are moulded or capable of being moulded. 4. This Chapter does not cover \u2014 (a)  Products obtained from whey, expressed as anhydrous lactose calculated on the dry matter (heading 17.02); or (b)  Albumins (including concentrates of two or more whey proteins, (heading 35.02) or globulins (heading 35.04). 5. For the purposes of subheading 04.04, the expression \\\"modified whey\\\" means products consisting of whey constituents, i.e., whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents. 6. For the purposes of subheading 0405.10.00 the term \\\"butter\\\" does not include dehydrated butter or ghee (subheading 0405.90.00). Heading Code Description Unit of Measure Rate of Duty 04.01 0401.00.00 Milk and cream, not concentrated nor containing added sugar or other sweetening matter: KG 0% 04.02 0402.00.00 Milk and cream, concentrated or containing added sugar or other sweetening matter: KG 0% SCHEDULE 1 Customs Tariff Act (2026 Revision) Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa: 04.03 0403.10.00 Yogurt KG 22% 0403.90.00 Other KG 22% 04.04 0404.00.00 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included: KG 0% Butter and other fats and oils derived from milk; dairy spreads: 04.05 0405.10.00 Butter KG 0% 0405.20.00 Dairy spreads KG 22% 0405.90.00 Other KG 22% 04.06 0406.00.00 Cheese and curd: KG 0% 04.07 0407.00.00 Birds' eggs, in shell, fresh, preserved or cooked: KG 17% 04.08 0408.00.00 Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, molded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter: KG 22% 04.09 0409.00.00 Natural honey: KG 22% 04.10 0410.00.00 Edible products of animal origin, not elsewhere specified or included KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 5. Chapter 5 - Products of animal origin, not elsewhere specified or included 5. Notes 1. This Chapter does not cover \u2014 (a)  Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried); (b)  Hides or skins (including furskins) other than goods of heading 05.05 and parings and similar waste of raw hides or skins of heading 05.11 (Chapter 41 or 43); (c)  Animal textile materials, other than horsehair and horsehair waste (Section 11); or (d)  Prepared knots or tufts for broom or brush making (heading 96.03). 2. For the purposes of heading 05.01, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working. 3. Throughout this Act, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as \\\"ivory\\\". 4. Throughout this Act, the expression \\\"horsehair\\\" means hair of the manes or tails of equine or bovine animals. Heading Code Description Unit of Measure Rate of Duty 05.01 0501.00.00 Human hair, unworked, whether or not washed or scoured; waste of human hair KG 22% 05.02 0502.00.00 Pigs', hogs' or boars' bristles and hair; badger hair and other brushmaking hair; waste of such bristles or hair: KG 22% 05.03 0503.00.00 Horsehair (as defined in note 4) and horsehair waste, whether or not put up as a layer with or without supporting material KG 22% 05.04 0504.00.00 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked: KG 17% 05.05 0505.00.00 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers: KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 05.06 0506.00.00 Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinized; powder and waste of these products: KG 22% 05.07 Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape, powder and waste of these products: 0507.10.10 Ivory; ivory powder and waste KG 22% 0507.10.20 Turtle Shells KG 0% 0507.90.00 Other KG 22% 05.08 0508.00.00 Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echino- derms and cuttlebone, unworked or simply prepared but not cut to shape; powder and waste thereof KG 0% 05.09 0509.00.00 Natural sponges of animal origin. 05.10 0510.00.00 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved: KG 22% 05.11 Animal products not elsewhere specified or included; dead animals of chapter 1 or 3, unfit for human consumption: 0511.10.00 Bovine semen KG 0% Other: 0511.91.00 Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of chapter 3 KG 22% 0511.99.00 Other: KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 VEGETABLE PRODUCTS Note. 1. In this Section the term \\\"pellets\\\" means products which have been agglomerated either directly by compression or by the addition of a binder. 6. Chapter 6 - Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 6. Notes 1. Subject to the second part of heading 06.01, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter 7. 2. Any reference in heading 06.03 or 06.04 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials.  However, these headings do not include collages or similar decorative plaques of heading 97.01. Heading Code Description Unit of Measure Rate of Duty 06.01 0601.00.00 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 12.12: NO. 0% 06.02 Other live plants (including their roots), cuttings and slips; mushroom spawn: 0602.10.00 Unrooted cuttings and slips NO. 0% 0602.20.00 Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts NO. 0% 0602.30.00 Rhododendrons and azaleas, grafted or not NO. 12% 0602.40.00 Roses, grafted or not NO. 12% Other: SCHEDULE 1 Customs Tariff Act (2026 Revision) 0602.90.10 Onion Seedlings NO. 0% 0602.90.20 Other: Seedlings, fruit bearing NO. 0% 0602.90.30 Other: Trees, shrubs and bushes, grafted or not (not fruit or nut bearing) NO. 22% 06.03 0603.00.00 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyes, bleached, impregnated or otherwise prepared: NO. 12% 06.04 0604.00.00 Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared: NO. 12% Customs Tariff Act (2026 Revision) SCHEDULE 1 7. Chapter 7 - Edible vegetables and certain roots and tubers 7. Notes 1. This Chapter does not cover forage products of heading 12.14. 2. In headings 07.09, 07.10, 07.11 and 07.12 the word \\\"vegetables\\\" includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanum majorana). 3. Heading 07.12 covers all dried vegetables of the kinds falling in headings 07.01 to 07.11, other than\u2014 (a)  dried leguminous vegetables, shelled (heading 07.13); (b)  sweet corn in the forms specified in headings 11.02 to 11.04; (c)  flour, meal, powder, flakes, granules and pellets of potatoes (heading 11.05); (d)  flour, meal and powder of the dried leguminous vegetables of heading 07.13 (heading 11.06). 4. However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (heading 09.04). Heading Code Description Unit of Measure Rate of Duty 07.01 Potatoes, fresh or chilled: 0701.10.00 Seed KG 0% 0701.90.00 Other KG 0% 07.02 0702.00.00 Tomatoes, fresh or chilled: KG 17% 07.03 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled: 0703.10.00 Onions and shallots: KG 0% 0703.20.00 Garlic KG 0% 0703.90.00 Leeks and other alliaceous vegetables KG 0% 07.04 Cabbages, cauliflower, kohlrabi, kale and similar edible brassicas, fresh or chilled: KG 17% 0704.10.00 Cauliflower and headed broccoli (Brassica oleracea var. botrytis) KG 17% 0704.20.00 Brussels sprouts KG 17% 0704.90.00 Other (including sprouting broccoli, (Brassica oleracea var. italica)): KG 17% SCHEDULE 1 Customs Tariff Act (2026 Revision) 07.05 Lettuce (Lactuca sativa) and chicory (Cichorium spp.) fresh or chilled: Lettuce: 0705.11.00 Cabbage lettuce (head lettuce) KG 17% 0705.19.00 Other KG 17% Chicory: KG 17% 0705.21.00 Witloof chicory (Cichorium intybus var. foliosum) KG 17% 0705.29.00 Other KG 17% 07.06 Carrots, turnips, salad beets (salad beetroot) salsify, celeriac, radishes and similar edible roots, fresh or chilled: 0706.10.00 Carrots and turnips: KG 17% 0706.90.00 Other KG 17% 07.07 0707.00.00 Cucumbers and gherkins, fresh or chilled KG 17% 07.08 Leguminous vegetables, shelled or unshelled, fresh or chilled: 0708.10.00 Peas (Pisum sativum) KG 17% 0708.20.00 Beans (Vigna spp., Phaseolus spp.) KG 17% 0708.90.00 Other leguminous vegetables KG 17% 07.09 Other vegetables, fresh or chilled: 0709.10.00 Globe artichokes KG 17% 0709.20.00 Asparagus KG 17% 0709.30.00 Aubergines (egg-plants) KG 17% 0709.40.00 Celery other than celeriac KG 17% 0709.50.00 Mushrooms and truffles\u2014 KG 17% 0709.60.00 Fruits of the genus Capsicum (peppers) or of the genus Pimenta (e.g., allspice) KG 17% 0709.70.00 Spinach, New Zealand spinach and orache spinach (garden spinach) KG 17% 0709.90.00 Other: KG 17% 07.10 Vegetables (uncooked or cooked by steaming or boiling in water), frozen: 0710.10.00 Potatoes: French fries, Hash browns KG 17% Leguminous vegetables, shelled or unshelled: KG 17% 0710.21.00 Peas (Pisum sativum) KG 17% Customs Tariff Act (2026 Revision) SCHEDULE 1 0710.22.00 Beans (Vigna spp., Phaseolus spp.) KG 17% 0710.29.00 Other KG 17% 0710.30.00 Spinach, New Zealand spinach and orache spinach (garden spinach) KG 17% 0710.40.00 Sweet corn KG 17% 0710.80.00 Other vegetables: KG 17% 0710.90.00 Mixtures of vegetables KG 17% 07.11 Vegetables provisionally preserved (for example, by sulfur dioxide gas, in brine, in sulfur water or in other preservative solutions), but unsuitable in that state for immediate consumption: 0711.20.00 Olives KG 17% 0711.30.00 Capers KG 17% 0711.40.00 Cucumbers and gherkins KG 17% 0711.50.00 Mushrooms and truffles: KG 17% 0711.90.00 Other vegetables; mixtures of vegetables: KG 17% 07.12 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. 0712.20.00 Onions: KG 22% 0712.30.00 Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles: KG 22% 0712.90.00 Other vegetables; mixtures of vegetables: KG 22% 07.13 0713.00.00 Dried leguminous vegetables, shelled, whether or not skinned or split: 0% 07.14 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith. 0714.10.00 Cassava (manioc): 17% 0714.20.00 Sweet potatoes: 17% 0714.90.00 Other: 17% SCHEDULE 1 Customs Tariff Act (2026 Revision) 8. Chapter 8 - Edible fruit and nuts; peel of citrus fruit or melons 8. Notes 1. This Chapter does not cover inedible nuts or fruits. 2. Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts. 3. Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes \u2014 (a)  For additional preservation or stabilisation (e.g., by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate), (b)  To improve or maintain their appearance (e.g., by the addition of vegetable oil or small quantities of glucose syrup), provided that they retain the character of dried fruit or dried nuts. Heading Code Description Unit of Measure Rate of Duty 08.01 Coconuts, brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled: 0801.10.00 Coconuts: KG 22% 0801.20.00 Brazil nuts: KG 22% 0801.30.00 Cashew nuts: KG 22% 08.02 Other nuts, fresh or dried, whether or not shelled or peeled: 0802.10.00 Almonds: KG 22% 0802.20.00 Hazelnuts or filberts (corylus spp.): KG 22% 0802.30.00 Walnuts: KG 22% 0802.40.00 Chestnuts (Castanea spp.) KG 22% 0802.50.00 Pistachios: KG 22% 0802.90.00 Other: KG 22% 08.03 Bananas, including plantains, fresh or dried. 0803.00.10 Bananas and plantains, fresh KG 17% 0803.00.20 Bananas and plantains, dried KG 22% Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried: 08.04 Dates 0804.10.10 Dates. (Dried) KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 0804.10.20 Dates. (Fresh) KG 17% Figs 0804.20.10 Figs . . . .(Dried) KG 22% 0804.20.20 Figs . . . .(Fresh) KG 17% Pineapples 0804.30.10 Pineapples. (Dried) KG 22% 0804.30.20 Pineapples. (Fresh) KG 17% Avocados 0804.40.10 Avocados.  (Dried) KG 22% 0804.40.20 Avocados.  (Fresh) KG 17% Guavas, mangoes and mangosteens 0804.50.10 Guavas, mangoes and mangosteens (Dried) KG 22% 0804.50.20 Guavas, mangoes and mangosteens .(Fresh) KG 17% 08.05 Citrus fruit, fresh or dried: Oranges: 0805.10.10 Oranges: Dried KG 22% 0805.10.20 Oranges: Fresh KG 17% Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids: 0805.20.10 Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids: Dried KG 22% 0805.20.20 Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids:Fresh KG 17% Grapefruit 0805.40.10 Grapefruit: Dried KG 22% 0805.40.20 Grapefruit: Fresh KG 17% 08.05 Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia): 0805.50.10 Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia):Dried KG 22% 0805.50.20 Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia):Fresh KG 17% SCHEDULE 1 Customs Tariff Act (2026 Revision) 0805.90.00 Other KG 22% 08.06 Grapes, fresh or dried: 0806.10.00 Dried (Raisins) KG 22% 0806.20.00 Fresh KG 17% 08.07 Melons (including watermelons) and papaws (papayas), fresh. Melons (including watermelons): 0807.11.00 Watermelons KG 17% 0807.19.00 Other: KG 17% 0807.20.00 Papaws (papayas) KG 17% 08.08 Apples, pears and quinces, fresh: 0808.10.00 Apples KG 17% 0808.20.00 Pears and quinces KG 17% 08.09 Apricots, cherries, peaches (including nectarines), plums (including prune plums) and sloes, fresh: 0809.10.00 Apricots KG 17% 0809.20.00 Cherries: KG 17% 0809.30.00 Peaches, including nectarines KG 17% 0809.40.00 Plums and sloes KG 17% 08.10 Other fruit, fresh: 0810.10.00 Strawberries KG 17% 0810.20.00 Raspberries, blackberries, mulberries and loganberries KG 17% 0810.30.00 Black, white or red currants and gooseberries (other than kiwi fruit) KG 17% 0810.40.00 Cranberries, blueberries and other fruits of the genus Vaccinium: KG 17% 0810.50.00 Kiwifruit KG 17% 0810.60.00 Durians KG 17% 0810.90.00 Other KG 17% 08.11 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter: 0811.10.00 Strawberries KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 0811.20.00 Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries (other than kiwi fruit) KG 22% 0811.90.00 Other: (Sweetened) KG 22% 08.12 Fruit and nuts, provisionally preserved (for example, by sulfur dioxide gas, in brine, insulfur water or in other preservative solutions), but unsuitable in that state for immediate consumption: 0812.10.00 Cherries KG 22% 0812.90.00 Other KG 22% 08.13 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this chapter: 0813.10.00 Apricots KG 22% 0813.20.00 Prunes KG 22% 0813.30.00 Apples KG 22% 0813.40.00 Other fruit: KG 22% 0813.50.00 Mixtures of nuts or dried fruits of this chapter: KG 22% 08.14 0814.00.00 Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulfur water or in other preservative solutions KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 9. Chapter 9 - Coffee, tea, mate and spices 9. Notes 1. Mixtures of the products of headings 09.04 to 09.10 are to be classified as follows: (a)  Mixtures of two or more of the products of the same heading are to be classified in that heading; (b)  Mixtures of two or more of the products of different headings are to be classified in heading 09.10. The addition of other substances to the products of headings 09.04 to 09.10 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those headings.  Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading 21.03. 2. This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading 12.11. Heading Code Description Unit of Measure Rate of Duty 09.01 0901.00.00 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion: KG 0% 09.02 0902.00.00 Tea, whether or not flavoured: KG 0% 09.03 0903.00.00 Mate KG 0% 09.04 0904.00.00 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum (peppers) or of the genus Pimenta (e.g., allspice): KG 22% 09.05 0905.00.00 Vanilla. KG 22% 09.06 0906.00.00 Cinnamon and cinnamon-tree flowers: KG 22% 09.07 0907.00.00 Cloves (whole fruit, cloves and stems). KG 22% 09.08 0908.00.00 Nutmeg, mace and cardamoms: KG 22% 09.09 0909.00.00 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries: KG 22% 09.10 0910.00.00 Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices: KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 10. Chapter 10 - Cereals 10. Notes 1.      (a)  The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk. (b)  The Chapter does not cover grains which have been hulled or otherwise worked.  However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading 10.06. 2. Heading 10.05 does not cover sweet corn (Chapter 7). 3. The term \\\"durum wheat\\\" means wheat of the Triticum durum species. Heading Code Description Unit of Measure Rate of Duty 10.01 Wheat and meslin: 1001.10.00 Durum wheat: KG 0% 1001.90.00 Other: KG 0% 10.02 1002.00.00 Rye. TON 0% 10.03 1003.00.00 Barley: TON 0% 10.04 1004.00.00 Oats: TON 0% 10.05 Corn (maize): KG 0% 1005.10.00 Seed: KG 0% 1005.90.00 Other: KG 0% 10.06 1006.00.00 Rice: KG 0% 10.07 1007.00.00 Grain sorghum: KG 0% 10.08 Buckwheat, millet and canary seed; other cereals (including wild rice): KG 0% 1008.10.00 Buckwheat KG 0% 1008.20.00 Millet KG 0% 1008.30.00 Canary seed KG 0% 1008.90.00 Other cereals: KG 0% SCHEDULE 1 Customs Tariff Act (2026 Revision)\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_11\", \"num\": \"11.\", \"text\": \"Chapter 11 - Products of the milling industry; malt; starches; inulin; wheat gluten 11. Notes 1. This Chapter does not cover: (a)  Roasted malt put up as coffee substitutes (heading 09.01 or 21.01); (b)  Prepared flours, groats, meals or starches of heading 19.01; (c)  Corn flakes or other products of heading 19.04; (d)  Vegetables, prepared or preserved, of heading 20.01, 20.04 or 20.05; (e)  Pharmaceutical products (Chapter 30); or (f)  Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33). 2. For the purposes of heading 11.03, the terms \\\"groats\\\" and \\\"meal\\\" mean products obtained by the fragmentation of cereal grains. Heading Code Description Unit of Measure Rate of Duty 11.01 1101.00.00 Wheat or meslin flour KG 0% 11.02 Cereal flours other than of wheat or meslin: KG 0% 1102.10.00 Rye flour KG 0% 1102.20.00 Maize (corn) flour KG 0% 1102.30.00 Rice flour KG 0% 1102.90.00 Other KG 0% 11.03 1103.00.00 Cereal groats, meal and pellets: KG 0% 11.04 1104.00.00 Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading1006; germ of cereals, whole, rolled, flaked or ground: KG 0% 11.05 1105.00.00 Flour, meal, powder, flakes, granules and pellets of potatoes: KG 22% 11.06 1106.00.00 Flour, meal and powder of the dried leguminous vegetables of heading 07.13, of sago or of roots or tubers of heading 07.14 or of the products of chapter 8: KG 22% 11.07 1107.00.00 Malt, whether or not roasted: KG 0% 11.08 1108.00.00 Starches; inulin: Corn, Wheat, Potato, Cassava, etc. KG 0% 11.09 1109.00.00 Wheat gluten, whether or not dried. KG 0% Customs Tariff Act (2026 Revision) SCHEDULE 1\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_12\", \"num\": \"12.\", \"text\": \"Chapter 12 - Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder 12. Notes. 1. Heading 12.07 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts).  It does not apply to products of heading 08.01 or 08.02 or to olives (Chapter 7 or Chapter 20). 2. Heading 12.08 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils.  It does not, however, apply to residues of headings 23.04 to 23.06. 3. For the purposes of heading 12.09, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as \\\"seeds of a kind used for sowing\\\". Heading 12.09 does not, however, apply to the following even if for sowing: (a)  Leguminous vegetables or sweet corn (Chapter 7); (b)  Spices or other products of Chapter 9; (c)  Cereals (Chapter 10); or (d)  Products of headings 12.01 to 12.07 or 12.11. 4. Heading 12.11 applies, inter alia, to the following plants or parts thereof \u2014 basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood. Heading 12.11 does not, however, apply to: (a)  Medicaments of Chapter 30; (b)  Perfumery, cosmetic or toilet preparations of Chapter 33; or (c)  Insecticides, fungicides, herbicides, disinfectants or similar products of heading 38.08. 5. For the purposes of heading 12.12, the term \\\"seaweeds and other algae\\\" does not include\u2014 (a)  Dead single-cell micro-organisms of heading 21.02; (b)  Cultures of micro-organisms of heading 30.02; or (c)  Fertilisers of heading 31.01 or 31.05. SCHEDULE 1 Customs Tariff Act (2026 Revision) Heading Code Description Unit of Measure Rate of Duty 12.01 1201.00.00 Soybeans, whether or not broken: KG 22% 12.02 1202.00.00 Peanuts (ground-nuts), not roasted or otherwise cooked, whether or not shelled or broken: KG 22% 12.03 1203.00.00 Copra (Coconut oil). KG 22% 12.04 1204.00.00 Linseed, whether or not broken. KG 22% 12.05 1205.00.00 Rape or colza seeds, whether or not broken: KG 22% 12.06 1206.00.00 Sunflower seeds, whether or not broken: KG 22% 12.07 1207.00.00 Other oil seeds and oleaginous fruits, whether or not broken: KG 22% Flours and meals of oil seeds or oleaginous fruits, other than those of mustard: 12.08 1208.10.00 Of soya beans KG 22% 1208.90.00 Other KG 22% 12.09 Seeds, fruit and spores, of a kind used for sowing: 1209.10.00 Sugar beet seed KG 0% 1209.20.00 Seeds of forage plants\u2014 KG 0% 1209.30.00 Seeds of herbaceous plants cultivated principally for their flowers: KG 0% Other\u2014 1209.91.00 Vegetable seeds: KG 0% 1209.99.00 Other: KG 0% 12.10 1210.00.00 Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin: KG 22% 12.11 1211.00.00 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered: Ginseng, Coca Leaf. KG 22% 12.12 1212.00.00 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 12.13 1213.00.00 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed, or in the form of pellets TON 22% 12.14 Rutabagas (swedes), mangolds, fodder roots, hay, alfalfa (lucerne), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets: 1214.10.00 Alfalfa (lucerne) meal and pellets: TON 0% 1214.90.00 Other: TON 0% SCHEDULE 1 Customs Tariff Act (2026 Revision)\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_13\", \"num\": \"13.\", \"text\": \"Chapter 13 - Lac; gums, resins and other vegetable saps and extracts 13. Notes. 1. Heading 13.02 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium. The heading does not apply to: (a)  Liquorice extract put up as confectionery (heading 17.04); (b)  Malt extract (heading 19.01); (c)  Extracts of coffee, tea or mate (heading 21.01); (d)  Vegetable saps or extracts constituting alcoholic beverages (Chapter 22); (e)  Camphor, glycyrrhizin or other products of heading 29.14 or 29.38; (f)  Concentrates of poppy straw (heading 29.39); (g)  Medicaments of heading 30.03 or 30.04 or blood-grouping reagents (heading 30.06); (h)  Tanning or dyeing extracts (heading 32.01 or 32.03); (i)  Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or (j)  Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 40.01). Heading Code Description Unit of Measure Rate of Duty 13.01 1301.00.00 Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams): KG 22% 13.02 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: 1302.10.00 Vegetable saps and extracts: including Aloe Vera KG 22% 1302.20.00 Pectic substances, pectinates and pectates KG 22% 1302.30.00 Mucilages and thickeners, whether or not modified, derived from vegetable products: KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_14\", \"num\": \"14.\", \"text\": \"Chapter 14 - Vegetable plaiting materials; vegetable products not elsewhere specified or included 14. Notes. 1. This Chapter does not cover the following products which are to be classified in Section 11: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials. 2. Heading 14.01 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered noninflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans.  The heading does not apply to chipwood (heading 44.04). 3. Heading 14.02 does not apply to wood wool (heading 44.05). 4. Heading 14.03 does not apply to prepared knots or tufts for broom or brush making (heading 96.03). Heading Code Description Unit of Measure Rate of Duty 14.01 1401.00.00 Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark): KG 22% 14.02 1402.00.00 Vegetable materials of a kind used primarily as stuffing or as padding (for example, kapok, vegetable hair and eel-grass), whether or not put up as a layer with or without supporting material: KG 22% 14.03 1403.00.00 Vegetable materials of a kind used primarily in brooms or in brushes (for example, broomcorn, piassava, couch grass and istle), whether or not in hanks or bundles: KG 22% 14.04 1404.10.00 Vegetable products not elsewhere specified or included: KG 22% 1404.20.00 Raw vegetable materials of a kind used primarily in dyeing or tanning KG 22% 1404.90.00 Cotton linters KG 22% Other KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_15\", \"num\": \"15.\", \"text\": \"Chapter 15 - Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes 15. Notes. 1. This Chapter does not cover: (a)  Pig fat or poultry fat of heading 02.09; (b)  Cocoa butter, fat or oil (heading 18.04); (c) Edible preparations containing products of heading 04.05 (generally Chapter 21); (d)  Greaves (heading 23.01) or residues of headings 23.04 to 23.06; (e)  Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section 6; or (f)  Factice derived from oils (heading 40.02). 2. Heading 15.09 does not apply to oils obtained from olives by solvent extraction (heading 15.10). 3. Heading 15.18 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions. 4. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 15.22. Heading Code Description Unit of Measure Rate of Duty 15.01 Pig fat and poultry fat, (including Lard) other than that of heading 02.09 or 15.03: 1501.00.10 Lard KG 0% 1501.00.20 Pig fat and poultry fat KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 15.02 1502.00.00 Fats of bovine animals, sheep or goats, other than those of heading 1503: KG 22% 15.03 1503.00.00 Lard stearin, lard oil, oleostearin, oleooil and tallow oil, not emulsified or mixed or otherwise prepared. KG 22% 15.04 1504.00.00 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified: KG 22% 15.05 1505.00.00 Wool grease and fatty substances derived therefrom (including lanolin): KG 22% 15.06 1506.00.00 Other animal fats and oils(Including Turtles) and their fractions, whether or not refined, but not chemically modified. KG 22% 15.07 1507.00.00 Soybean oil and its fractions, whether or not refined, but not chemically modified KG 22% 15.08 1508.00.00 Peanut (ground-nut) oil and its fractions, whether or not refined, but not chemically modified: KG 22% 15.09 1509.00.00 Olive oil and its fractions, whether or not refined, but not chemically modified: KG 22% 15.10 1510.00.00 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils and fractions with oils or fractions of heading 15.09 KG 22% 15.11 1511.00.00 Palm oil and its fractions, whether or not refined, but not chemically modified. KG 22% 15.12 1512.00.00 Sunflower-seed, safflower or cottonseed oil, and fractions thereof, whether or not refined, but not chemically modified: KG 22% 15.13 1513.00.00 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified: KG 22% 15.14 1514.00.00 Rapeseed, colza or mustard oil, and fractions thereof, whether or not refined, but not chemically modified: KG 22% 15.15 1515.00.00 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified: KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 15.16 1516.00.00 Animal or vegetable fats and oils, and their fractions, partly or wholly hydrogenated, inter-esterified, reesterified or elaidinized, whether or not refined, but not further prepared: KG 22% 15.17 Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 15.16: 1517.10.00 Margarine, including liquid margarine KG 0% 1517.20.00 Shortening KG 0% 1517.90.00 Other: KG 22% 15.18 1518.00.00 Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included. KG 22% 15.20 1520.00.00 Glycerol, crude; glycerol waters and glycerol lyes KG 22% 15.21 1521.00.00 Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or colored: KG 22% 15.22 1522.00.00 Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES Note. 1. In this Section the term \\\"pellets\\\" means products which have been agglomerated either directly by compression or by the addition of a binder.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_16\", \"num\": \"16.\", \"text\": \"Chapter 16 - Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates 16. Notes. 1. This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3 or heading 05.04. 2. Food preparations fall in this Chapter provided that they contain sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof.  In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16. These provisions do not apply to the stuffed products of heading 19.02 or to the preparations of heading 21.03 or 21.04. 3. For the purposes of subheading 1602.10.00, the expression \\\"homogenised preparations\\\" means preparations of meat, meat offal or blood, finely homogenised, put up for retail sale as infant food or for dietetic purposes. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes.  These preparations may contain a small quantity of visible pieces of meat or meat offal.  This subheading takes precedence over all other subheadings of heading 16.02. 4. The fish and crustaceans specified in the subheadings of heading 16.04 or 16.05 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name. Heading Code Description Unit of Measure Rate of Duty 16.01 1601.00.00 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products. KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 16.02 Other prepared or preserved meat, meat offal or blood: 1602.10.00 Homogenised preparations KG 22% 1602.20.00 Of liver of any animal KG 22% Of poultry of heading 01.05: 1602.31.00 Of turkeys KG 22% 1602.32.00 Of chickens: KG 22% 1602.39.00 Other: KG 22% Of swine: 1602.41.00 Hams and cuts thereof: KG 22% Shoulders and cuts thereof: 1602.42.10 Salted KG 22% 1602.42.20 Unsalted KG 22% 1602.49.00 Other, including mixtures: KG 22% 1602.50.00 Of bovine animals: KG 22% 1602.90.00 Other, including preparations of blood of any animal KG 22% 16.03 1603.00.00 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates: KG 22% 16.04 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs: 1604.10.00 Fish, whole or in pieces, but not minced \u2014  salmon, tunas, mackerel KG 22% 1604.20.00 Other prepared or preserved fish: KG 22% 1604.30.00 Caviar and caviar substitutes KG 22% 16.05 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: 1605.10.00 Crab: KG 22% 1605.20.00 Shrimps and prawns: KG 22% 1605.30.00 Lobster: KG 22% 1605.40.00 Other crustaceans: KG 22% 1605.90.00 Other: KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_17\", \"num\": \"17.\", \"text\": \"Chapter 17 - Sugars and sugar confectionery 17. Notes. 1. This Chapter does not cover: (a)  Sugar confectionery containing cocoa (heading 18.06); (b)  Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 29.40; or (c)  Medicaments or other products of Chapter 30. 2. For the purpose of sub-heading 1701.10.00 \\\"raw sugar\\\" refers to sugar in solid form. Heading Code Description Unit of Measure Rate of Duty Cane or beet sugar and chemically pure sucrose, in solid form 17.01 1701.10.00 Raw sugar not containing added flavouring or colouring matter \u2014 KG 0% 1701.90.00 Other \u2014 Containing added flavouring or colouring matter KG 0% 17.02 1702.00.00 Other sugars,including chemically pure lactose,maltose,glucose and fructose, in solid form; sugar syrups (maple) not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel KG 22% 17.03 Molasses resulting from the extraction or refining of sugar: 1703.10.00 Cane molasses liter KG 22% 1703.90.00 Other KG 22% 1704.00.00 Sugar confectionery (including white chocolate, chewing gum), not containing cocoa: KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision)\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_18\", \"num\": \"18.\", \"text\": \"Chapter 18 - Cocoa and cocoa preparations 18. Notes. 1. This Chapter does not cover the preparations of heading 04.03, 19.01, 19.04, 19.05, 21.05, 22.02, 22.08, 30.03 or 30.04. 2. Heading 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations containing cocoa. Heading Code Description Unit of Measure Rate of Duty 18.01 1801.00.00 Cocoa beans, whole or broken, raw or roasted KG 22% 18.02 1802.00.00 Cocoa shells, husks, skins and other cocoa waste (including cocoa cake not suitable for the manufacture of powder) KG 22% 18.03 1803.00.00 Cocoa paste, whether or not defatted: KG 22% 18.04 1804.00.00 Cocoa butter, fat and oil. KG 22% 18.05 1805.00.00 Cocoa powder, not containing added sugar or other sweetening matter KG 0% 18.06 Chocolate and other food preparations containing cocoa: 1806.10.00 Cocoa powder, containing added sugar or other sweetening matter KG 0% 1806.20.00 Other preparations in blocks, slabs or bars, or in liquid, paste, powder, granular or other bulk form in containers or immediate packings. KG 22% 1806.30.00 Other, in blocks, slabs or bars \u2014 Filled or Not KG 22% 1806.90.00 Other:  Chocolate coated Breakfast Cereals KG 0% Customs Tariff Act (2026 Revision) SCHEDULE 1\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_19\", \"num\": \"19.\", \"text\": \"Chapter 19 - Preparations of cereals, flour, starch or milk; pastrycooks' products 19. Notes. 1. This Chapter does not cover: (a)  Except in the case of stuffed products of heading 19.02, food preparations containing sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); (b)  Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 23.09); or (c)  Medicaments or other products of Chapter 30. 2. For the purposes of heading 19.01: (a)  The term \\\"groats\\\" means cereal groats of Chapter 11; (b)  The terms \\\"flour\\\" and \\\"meal\\\" mean \u2014 (i)  Cereal flour and meal of Chapter 11, and (ii)  Flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables (heading 07.12), of potatoes (heading 11.05) or of dried leguminous vegetables (heading 11.06). 3. Heading 19.04 does not cover preparations coated with chocolate or other food preparations containing cocoa of heading 18.06 (heading 18.06). 4. For the purposes of heading 19.04, the expression \\\"otherwise prepared\\\" means prepared or processed to an extent beyond that provided for in the headings of or Notes to Chapter 10 or 11. Heading Code Description Unit of Measure Rate of Duty 19.01 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04 not containing cocoa. 901.10.00 Preparations for infant use, put up for retail sale KG 22% 1901.20.00 Mixes and doughs for the preparation of bakers' wares of heading 1905.90.10: KG 0% 1901.90.00 Other: KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 19.02 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagna, gnocchi, ravioli, cannelloni; couscous, whether or not prepared: 1902.10.00 Uncooked pasta, not stuffed or otherwise prepared\u2014Containing eggs or Not KG 0% 1902.20.00 Stuffed pasta (including ravioli, cannelloni and lasagna), whether or not cooked or otherwise prepared: KG 22% 1902.30.00 Other pasta: KG 22% 1902.40.00 Couscous KG 22% 19.03 1903.00.00 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms KG 0% 19.04 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, cornflakes); cereals (other than corn (maize)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included: 1904.10.00 Prepared foods obtained by the swelling or roasting of cereals or cereal products: KG 0% 1904.20.00 Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals KG 0% 1904.30.00 Bulgur wheat KG 0% 1904.90.00 Other: Cereal Bars, Nutrition Bars KG 22% 19.05 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty capsules of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products: 1905.10.00 Crispbread (Crackers) KG 22% 1905.20.00 Gingerbread and the like KG 22% Cookies (sweet biscuits), waffles and wafers: 1905.31.00 Sweet biscuits KG 22% 1905.32.00 Waffles and wafers KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 1905.40.00 Rusks, toasted bread and similar toasted products KG 22% Other: All other Bakery Products 1905.90.10 Bread loaves, whole or sliced (excluding items under 1905.90.11) KG 0% 1905.90.11 Other: All other Bakery Products, biscuits,rolls, buns and similar products KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision)\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_20\", \"num\": \"20.\", \"text\": \"Chapter 20 - Preparations of vegetables, fruit, nuts or other parts of plants 20. Notes. 1. This Chapter does not cover: (a)  Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11; (b)  Food preparations containing sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); or (c)  Homogenised composite food preparations of heading 21.04. 2. Headings 20.07 and 20.08 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading 17.04) or chocolate confectionery (heading 18.06). 3. Headings 20.01, 20.04 and 20.05 cover, as the case may be, only those products of Chapter 7 or of heading 11.05 or 11.06 (other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in Note 1 (a). 4. Tomato juice is to be classified in heading 20.02. 5. For the purposes of heading 20.07, the expression \\\"obtained by cooking\\\" means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means. 6. For the purposes of heading 20.09, the expression \\\"juices, unfermented and not containing added spirit\\\" means juices of an alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5 % vol. 7. For the purposes of subheading 2005.10.00, the expression \\\"homogenised vegetables\\\" means preparations of vegetables, finely homogenised, put up for retail sale as infant food or for dietetic purposes.  For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes.  These preparations may contain a small quantity of visible pieces of vegetables. 8. For the purposes of Heading 20.07, the expression \\\"homogenised preparations\\\" means preparations of fruit, finely homogenised, put up for retail sale as infant food or for dietetic purposes.  For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. Customs Tariff Act (2026 Revision) SCHEDULE 1 Heading Code Description Unit of Measure Rate of Duty 20.01 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid: 2001.10.00 Cucumbers and gherkins KG 22% 2001.90.00 Other: KG 22% 20.02 2002.00.00 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid: KG 22% 20.03 2003.00.00 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid: KG 22% 20.04 2004.00.00 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 20.06: KG 22% 20.05 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06: 2005.10.00 Homogenised vegetables KG 22% 2005.20.00 Potatoes: French fries, Hash browns KG 22% 2005.40.00 Peas (Pisum sativum) KG 22% 2005.50.00 Beans (Vigna spp., Phaseolus spp.)\u2014 KG 22% 2005.60.00 Asparagus KG 22% 2005.70.00 Olives KG 22% 2005.80.00 Sweet corn (Zea mays var. saccharata) KG 22% 2005.90.00 Other vegetables and mixtures of vegetables: KG 22% 20.08 2006.00.00 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallised). KG 22% 20.07 2007.00.00 Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter. KG 22% 20.08 2008.00.00 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included: KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 20.09 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. 2009.10.00 Orange juice\u2014 LTR 22% 2009.20.00 Grapefruit juice: LTR 22% 2009.30.00 Juice of any other single citrus fruit\u2014 LTR 22% 2009.40.00 Pineapple juice\u2014 LTR 22% 2009.50.00 Tomato juice LTR 22% 2009.60.00 Grape juice (including grape must): LTR 22% 2009.70.00 Apple juice: LTR 22% 2009.80.00 Juice of any other single fruit or vegetable LTR 22% 2009.90.00 Mixtures of juices: LTR 22% Customs Tariff Act (2026 Revision) SCHEDULE 1\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_21\", \"num\": \"21.\", \"text\": \"Chapter 21 - Miscellaneous edible preparations 21. Notes. 1. This Chapter does not cover: (a)  Mixed vegetables of heading 07.12; (b)  Roasted coffee substitutes containing coffee in any proportion (heading 09.01); (c)  Flavoured tea (heading 09.02); (d)  Spices or other products of headings 09.04 to 09.10; (e)  Food preparations, other than the products described in heading 21.03 or 21.04, containing sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16); (f)  Yeast put up as a medicament or other products of heading 30.03 or 30.04; or (g)  Prepared enzymes of heading 35.07. 2. Extracts of the substitutes referred to in Note 1 (b) above are to be classified in heading 21.01. 3. For the purposes of heading 21.04, the expression \\\"homogenised composite food preparations\\\" means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables or fruit, put up for retail sale as infant food or for dietetic purposes. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients. Heading Code Description Unit of Measure Rate of Duty 21.01 2101.00.00 Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof. KG 22% 21.02 Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 30.02); prepared baking powders: 2102.10.00 Active yeasts KG 0% SCHEDULE 1 Customs Tariff Act (2026 Revision) 2102.20.00 Inactive yeasts; other single-cell microorganisms, dead KG 0% 2102.30.00 Prepared baking powders KG 0% 21.03 2103.00.00 Sauces (including ketchup) and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: KG 22% 21.04 2104.00.00 Soups and broths and preparations therefor; homogenized composite food preparations: KG 22% 21.05 2105.00.00 Ice cream and other edible ice, whether or not containing cocoa: KG 22% 21.06 Food preparations not elsewhere specified or included: 2106.10.00 Calcium propionate KG 0% 2106.90.00 Other KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_22\", \"num\": \"22.\", \"text\": \"Chapter 22 - Beverages, spirits and vinegar 22. Notes. 1. This Chapter does not cover: (a)  Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 21.03); (b)  Sea water (heading 25.01); (c)  Distilled or conductivity water or water of similar purity (heading 28.51); (d)  Acetic acid(heading 29.15); (e)  Medicaments of heading 30.03 or 30.04; or (f)  Perfumery or toilet preparations (Chapter 33). 2. For the purposes of heading 22.02, the term \\\"non-alcoholic beverages\\\" means beverages of an alcoholic strength by volume not exceeding 0.5 % vol. Alcoholic beverages are classified in headings 22.03 to 22.06 or heading 22.08 as appropriate. Heading Code Description Unit of Measure Rate of Duty 22.01 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow: Waters 2201.10.10 Mineral waters LTR 22% 2201.10.20 Aerated waters LTR 27% 2201.90.00 Other LTR 22% 22.02 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 20.09: Waters 2202.10.10 Mineral waters LTR 22% 2202.10.20 Aerated waters (Carbonated soft drinks) LTR 27% Other: SCHEDULE 1 Customs Tariff Act (2026 Revision) 2202.90.10 Non-alcoholic Beer LTR 27% 2202.90.30 Other: LTR 27% 2202.90.40 Non-alcoholic Bitters LTR 22% 22.03 2203.00.00 Beer made from malt. LTR $1.95\/LITRE 22.04 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09: Sparkling wine 2204.10.10 Champagne LTR $10.80\/LITRE 2204.10.20 Non-alcoholic wine LTR 27% 2204.10.30 Sparkling wine LTR $7.80\/LITRE Other wine; grape must with fermentation prevented or arrested by the addition of alcohol\u2014 2204.21.00 Table Wines LTR $3.60\/LITRE 2204.29.00 Dessert Wines LTR $5.25\/LITRE 2204.30.00 Other grape must LTR $5.25\/LITRE 22.05 2205.00.00 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances: LTR $5.25\/LITRE 22.06 2206.00.00 Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages (for example wine coolers), not elsewhere specified or included: LTR $1.95\/LITRE 22.07 2207.00.00 Undenatured ethyl alcohol of an alcoholic strength by volume of 50 percent vol. or higher; ethyl alcohol and other spirits, denatured, of any strength: LTR $15.98\/LITRE Undenatured ethyl alcohol of an alcoholic strength by volume of less than 50 percent vol.; spirits, liqueurs and other spirituous beverages: LTR 22.08 2208.20.00 Spirits obtained by distilling grape wine or grape marc (grape brandy) LTR $11.85\/LITRE 2208.30.00 Whiskies: LTR $11.85\/LITRE 2208.40.00 Rum and tafia: LTR $11.85\/LITRE Customs Tariff Act (2026 Revision) SCHEDULE 1 2208.50.00 Gin and Geneva LTR $11.85\/LITRE 2208.60.00 Vodka LTR $11.85\/LITRE 2208.70.00 Liqueurs and cordials LTR $13.50\/LITRE Other: LTR 2208.90.10 Bitters (Alcohol) LTR $11.85\/LITRE 2208.90.15 Tequila LTR $11.85\/LITRE 22.09 2209.00.00 Vinegar and substitutes for vinegar obtained from acetic acid LTR 22% SCHEDULE 1 Customs Tariff Act (2026 Revision)\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_23\", \"num\": \"23.\", \"text\": \"Chapter 23 - Residues and waste from the food industries; prepared animal fodder 23. Note. 1. Heading 23.09 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing. Heading Code Description Unit of Measure Rate of Duty 23.01 2301.00.00 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves (cracklings): KG 0% 23.02 2302.00.00 Bran, sharps (middlings) and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants: KG 0% 23.03 2303.00.00 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets: KG 0% 23.04 2304.00.00 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soybean oil KG 0% 23.05 2305.00.00 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of peanuts KG 0% 23.06 2306.00.00 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05: KG 0% 23.07 2307.00.00 Wine lees; argol. KG 0% 23.08 2308.00.00 Vegetable materials and vegetable waste, vegetable residues and byproducts, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included: KG 0% Customs Tariff Act (2026 Revision) SCHEDULE 1 23.09 Preparations of a kind used in animal feeding: 2309.10.00 Dog or cat food, put up for retail sale KG 22% Other: 2309.90.10 Other: Turtle, Cattle, Pigs, Poultry feed KG 0% 2309.90.20 Other: Horse, Rabbit, Goat feed KG 0% SCHEDULE 1 Customs Tariff Act (2026 Revision)\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_24\", \"num\": \"24.\", \"text\": \"Chapter 24 - Tobacco and manufactured tobacco substitutes 24. Note. . 1.  This Chapter does not cover medicinal cigarettes (Chapter 30). Heading Code Description Unit of Measure Rate of Duty 24.01 Unmanufactured tobacco (whether or not threshed or similarly processed); tobacco refuse: 2401.10.00 Tobacco, not stemmed\/stripped: LB $1.49\/LB 2401.20.00 Tobacco, partly or wholly stemmed\/stripped: LB $1.49\/LB 2401.30.00 Tobacco refuse (waste): LB $1.49\/LB 24.02 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes: 2402.10.00 Cigars, cheroots and cigarillos, containing tobacco: THS 102% 2402.20.00 Cigarettes containing tobacco THS $210\/THOU 2402.90.00 Other LB $1.49\/LB 24.03 Other manufactured tobacco and manufactured tobacco substitutes;\\\" homogenised\\\" or \\\"reconstituted\\\" tobacco; tobacco extracts and essences. 2403.10.00 Smoking tobacco, whether or not containing tobacco substitutes in any proportion: LB 87% Other: 2403.91.10 \\\"Homogenised\\\" or \\\"reconstituted\\\" tobacco LB $1.49\/LB 2403.91.20 Chewing tobacco LB $1.49\/LB 2403.99.00 Other: LB 87% Customs Tariff Act (2026 Revision) SCHEDULE 1 MINERAL PRODUCTS Notes. 1. In this Section the term \\\"pellets\\\" means products which have been agglomerated either directly by compression or by the addition of a binder. 2. Except where the context otherwise requires, throughout this Act any reference to \\\"dried\\\" products also covers products which have been dehydrated, evaporated or freeze-dried.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_25\", \"num\": \"25.\", \"text\": \"Chapter 25 - Salt; sulphur; earths and stone; plastering materials, lime and cement 25. Notes. 1. Except where their context or Note 4 to this Chapter otherwise requires, the headings of this Chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading. The products of this Chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use. 2. This Chapter does not cover: (a)  Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading 28.02); (b)  Earth colours (heading 28.21); (c)  Medicaments or other products of Chapter 30; (d)  Perfumery, cosmetic or toilet preparations (Chapter 33); (e)  Setts, curbstones or flagstones (heading 68.01); mosaic cubes or the like (heading 68.02); roofing, facing or damp course slates (heading 68.03); (f)  Precious or semi-precious stones (heading 71.02 or 71.03); (g)  Cultured crystals (other than optical elements), of sodium chloride or of magnesium oxide, of heading 38.24; optical elements of sodium chloride or of magnesium oxide (heading 90.01); SCHEDULE 1 Customs Tariff Act (2026 Revision) (h)  Billiard chalks (heading 95.04); or (i)  Writing or drawing chalks or tailors' chalks (heading 96.09). 3. Any products classifiable in heading 25.17 and any other heading of the Chapter are to be classified in heading 25.17. 4. Heading 25.30 applies, inter alia, to: vermiculite, perlite and chlorites, unexpanded; earth colours, whether or not calcined or mixed together; natural micaceous iron oxides; meerschaum (whether or not in polished pieces); amber; agglomerated meerschaum and agglomerated amber, in plates, rods, sticks or similar forms, not worked after moulding; jet; strontianite (whether or not calcined), other than strontium oxide; broken pieces of pottery, brick or concrete. Heading Code Description Unit of Measure Rate of Duty 25.01 2501.00.00 Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or freeflowing agents; sea water. KG 0% 25.02 2502.00.00 Unroasted iron pyrites. TON 22% 25.03 2503.00.00 Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur. TON 22% 25.04 2504.00.00 Natural graphite: TON 22% 25.05 2505.00.00 Natural sands of all kinds, whether or not colored, other than metal-bearing sands of chapter 26: TON 22% 25.06 2506.00.00 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs. TON 22% 25.07 2507.00.00 Kaolin and other kaolinic clays, whether or not calcined. TON 22% 25.08 2508.00.00 Other clays (not including expanded clays of heading 68.06), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths. TON 22% 25.09 2509.00.00 Chalk. KG 22% 25.10 2510.00.00 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk. TON 22% 25.11 2511.00.00 Natural barium sulphate (barytes); natural barium carbonate (witherite), TON 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 whether or not calcined, other than barium oxide of heading 28.16. 25.12 2512.00.00 Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined. TON 22% 25.13 2513.00.00 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heattreated. KG 22% 25.14 2514.00.00 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs. TON 22% 25.15 2515.00.00 Marble, travertine, ecaussine and other calcareous monumental or building stone, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs. TON 22% 25.16 2516.00.00 Granite, porphyry, basalt, sandstone and other monumental or building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs. TON 22% 25.17 Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat-treated. 2517.10.00 Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated TON 22% 2517.20.00 Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading 2517.10.00 TON 22% 2517.30.00 Tarred macadam TON 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) Granules, chippings and powder, of stones of heading 25.15 or 25.16, whether or not heat-treated\u2014 22% 2517.41.00 Of marble TON 22% 2517.49.00 Other TON 22% 25.18 2518.00.00 Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs; dolomite ramming mix. TON 22% 25.19 2519.00.00 Natural magnesium carbonate (magnesite); fused magnesia; TON 22% 25.20 2520.00.00 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders. TON 22% 25.21 2521.00.00 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement. TON 22% 25.22 2522.00.00 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 28.25. TON 22% 25.23 Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers. 22% 2523.10.00 Cement clinkers TON 22% Portland cement\u2014 2523.21.00 White cement, whether or not artificially coloured TON 22% 2523.29.00 Other TON 22% 2523.30.00 Aluminous cement TON 22% 2523.90.00 Other hydraulic cements TON 22% 25.24 2524.00.00 Asbestos. TON 22% 25.25 2525.00.00 Mica, including splittings; mica waste: KG 22% 25.26 2526.00.00 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc. KG 22% 25.28 2528.00.00 Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid. KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 25.29 2529.00.00 Felspar; leucite, nepheline and nepheline syenite; fluorspar. TON 22% 25.30 2530.00.00 Mineral substances not elsewhere specified or included. TON 22% SCHEDULE 1 Customs Tariff Act (2026 Revision)\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_26\", \"num\": \"26.\", \"text\": \"Chapter 26 - Ores, slag and ash 26. Notes. 1. This Chapter does not cover: (a)  Slag or similar industrial waste prepared as macadam (heading 25.17); (b)  Natural magnesium carbonate (magnesite), whether or not calcined (heading 25.19); (c)  Sludges from the storage tanks of petroleum oils, consisting mainly of such oils (heading 27.10); (d)  Basic slag of Chapter 31; (e)  Slag wool, rock wool or similar mineral wools (heading 68.06); (f)  Waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal (heading 71.12); or (g)  Copper, nickel or cobalt mattes produced by any process of smelting (Section 15). 2. For the purposes of headings 26.01 to 26.17, the term \\\"ores\\\" means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading 28.44 or of the metals of Section 14 or 15, even if they are intended for non-metallurgical purposes.  Headings 26.01 to 26.17 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry. 3. Heading 26.20 applies only to\u2014 (a)  Ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals, excluding ash and residues from the incineration of municipal waste (heading 26.21); and (b)  Ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds. 4. For the purposes of subheading 2620.21.00, \\\"leaded gasoline sludges and leaded anti-knock compound sludges\\\" mean sludges obtained from storage tanks of leaded gasoline and leaded anti-knock compounds (for example, tetraethyl lead), and consisting essentially of lead, lead compounds and iron oxide. Customs Tariff Act (2026 Revision) SCHEDULE 1 5. Ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds, are to be classified in subheading 2620.60.00. Heading Code Description Unit of Measure Rate of Duty 26.01 2601.00.00 Iron ores and concentrates, including roasted iron pyrites: TON 22% 26.02 2602.00.00 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content KG 22% 26.03 2603.00.00 Copper ores and concentrates: KG 22% 26.04 2604.00.00 Nickel ores and concentrates: KG 22% 26.05 2605.00.00 Cobalt ores and concentrates. TON 22% 26.06 2606.00.00 Aluminum ores and concentrates: TON 22% 26.07 2607.00.00 Lead ores and concentrates. KG 22% 26.08 2608.00.00 Zinc ores and concentrates. KG 22% 26.09 2609.00.00 Tin ores and concentrates. TON 22% 26.1 2610.00.00 Chromium ores and concentrates. TON 22% 26.11 2611.00.00 Tungsten ores and concentrates. KG 22% 26.12 Uranium or thorium ores and concentrates: 2612.10.00 Uranium ores and concentrates KG 22% 2612.20.00 Thorium ores and concentrates TON 22% 26.13 2613.00.00 Molybdenum ores and concentrates: KG 22% 26.14 2614.00.00 Titanium ores and concentrates. KG 22% 26.15 2615.00.00 Niobium, tantalum, vanadium or zirconium ores and concentrates: KG 22% 26.16 2616.00.00 Precious metal ores and concentrates. GM 22% 26.17 2617.00.00 Other ores and concentrates: KG 22% 26.18 2618.00.00 Granulated slag (slag sand) from the manufacture of iron or steel. TON 22% 26.19 2619.00.00 Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel. KG 22% 26.20 Ash and residues (other than from the manufacture of iron or steel) containing arsenic, metals or their compounds: KG Containing mainly zinc: SCHEDULE 1 Customs Tariff Act (2026 Revision) 2620.11.00 Hard zinc spelter KG 22% 2620.19.00 Other KG 22% Containing mainly lead: 2620.21.00 Leaded gasoline sludges and leaded antiknock compound sludges KG 22% 2620.29.00 Other KG 22% 2620.30.00 Containing mainly copper KG 22% 2620.40.00 Containing mainly aluminium KG 22% 2620.60.00 Containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds. KG 22% Other: 2620.91.00 Containing antimony, beryllium, cadmium, chromium or their mixtures KG 22% 2620.99.00 Other KG 22% 26.21 2621.00.00 Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste. TON 22% Customs Tariff Act (2026 Revision) SCHEDULE 1\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_27\", \"num\": \"27.\", \"text\": \"Chapter 27 - Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes 27. Notes. 1. This Chapter does not cover \u2014 (a)  Separate chemically defined organic compounds, other than pure methane and propane which are to be classified in heading 27.11; (b)  Medicaments of heading 30.03 or 30.04; or (c)  Mixed unsaturated hydrocarbons of heading 33.01, 33.02 or 38.05. 2. References in heading 27.10 to \\\"petroleum oils and oils obtained from bituminous minerals\\\" include not only petroleum oils and oils obtained from bituminous minerals but also similar oils, as well as those consisting mainly of mixed unsaturated hydrocarbons, obtained by any process, provided that the weight of the non-aromatic constituents exceeds that of the aromatic constituents. However, the references do not include liquid synthetic polyolefins. (Chapter 39). 3. For the purposes of heading 27.10, \\\"waste oils\\\" means waste containing mainly petroleum oils and oils obtained from bituminous minerals (as described in Note 2 to this Chapter), whether or not mixed with water.  These include \u2014 (a)  Such oils no longer fit for use as primary products (for example, used lubricating oils, used hydraulic oils and used transformer oils); (b)  Sludge oils from the storage tanks of petroleum oils, mainly containing such oils and a high concentration of additives (for example, chemicals) used in the manufacture of the primary products; and (c)  Such oils in the form of emulsions in water or mixtures with water, such as those resulting from oil spills, storage tank washings, or from the use of cutting oils for machining operations. Heading Code Description Unit of Measure Rate of Duty 27.01 2701.00.00 Coal; briquettes, ovoids and similar solid fuels manufactured from coal: TON 22% 27.02 2702.00.00 Lignite, whether or not agglomerated, excluding jet: TON 22% 27.03 2703.00.00 Peat (including peat litter), whether or not agglomerated TON 22% 27.04 2704.00.00 Coke and semi-coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon. TON 22% 27.05 2705.00.00 Coal gas, water gas, producer gas and similar gases, other than petroleum M3 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) gases and other gaseous hydrocarbons Ths m3. 27.06 2706.00.00 Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars. LTR 22% 27.07 2707.00.00 Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the nonaromatic constituents: LTR 22% 27.08 2708.00.00 Pitch and pitch coke, obtained from coal tar or from other mineral tars: KG 22% 27.09 2709.00.00 Petroleum oils and oils obtained from bituminous minerals, crude: GAL 22% 27.10 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing  more of petroleum oils or oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils: Petroleum Oils Light oils and preparations: 2710.11.10 Motor Gas GAL cents\/GAL 2710.11.20 Diesel Oil excluding oil under 2710.11.30 GAL cents\/GAL 2710.11.30 Diesel Oil for supply to an undertaker (C.U.C) GAL cents\/GAL 2710.11.40 Aviation Gas (AV-JET) GAL cents\/GAL Other: 2710.19.30 Lubricating Oils GAL 23% 2710.19.50 Jet Fuel (Kerosine) GAL cents\/GAL 2710.19.60 Kerosine (Lamp Oil) GAL 0% 2710.90.00 Waste oils\u2014 GAL 22% 27.11 Petroleum gases and other gaseous hydrocarbons. Liquefied: 2711.11.00 Natural gas M3 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 2711.12.00 Propane GAL 22% 2711.13.00 Butanes GAL 22% 2711.14.00 Ethylene, propylene, butylene and butadiene kg KG 22% 2711.19.00 Other GAL 22% In gaseous state: 2711.21.00 Natural gas M3 22% 2711.29.00 Other GAL 22% 27.12 Petroleum jelly; paraffin wax, microcrystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not colored: 2712.10.00 Petroleum jelly KG 22% 2712.20.00 Paraffin wax KG 22% 2712.90.00 Other KG 22% 27.13 2713.00.00 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals: THS 22% 27.14 2714.00.00 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks: THS 22% 27.15 2715.00.00 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs). TON 22% 27.16 2716.00.00 Electrical energy. (optional heading) KWH 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES Notes. 1.              (a)  Goods (other than radioactive ores) answering to a description in heading 28.44 or 28.45 are to be classified in those headings and in no other heading of this Act. (b)  Subject to paragraph (a) above, goods answering to a description in heading 28.43 or 28.46 are to be classified in those headings and in no other heading of this Section. 2. Subject to Note 1 above, goods classifiable in heading 30.04, 30.05, 30.06, 32.12, 33.03, 33.04, 33.05, 33.06, 33.07, 35.06, 37.07 or 38.08 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of this Act. 3. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section 6 or 7, are to be classified in the heading appropriate to that product, provided that the constituents are \u2014 (a)  having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked; (b)  presented together; and (c)  identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_28\", \"num\": \"28.\", \"text\": \"Chapter 28 - Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes 28. Notes. 1. Except where the context otherwise requires, the headings of this Chapter apply only to \u2014 (a)  Separate chemical elements and separate chemically defined compounds, whether or not containing impurities; (b)  The products mentioned in (a) above dissolved in water; (c)  The products mentioned in (a) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up Customs Tariff Act (2026 Revision) SCHEDULE 1 these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use; (d)  The products mentioned in (a), (b) or (c) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport; (e)  The products mentioned in (a), (b), (c) or (d) above with an added antidusting agent or a colouring substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use. 2. In addition to dithionites and sulphoxylates, stabilised with organic substances (heading 28.31), carbonates and peroxocarbonates of inorganic bases (heading 28.36), cyanides, cyanide oxides and complex cyanides of inorganic bases (heading 28.37), fulminates, cyanates and thiocyanates, of inorganic bases (heading 28.38), organic products included in headings 28.43 to 28.46 and carbides (heading 28.49), only the following compounds of carbon are to be classified in this Chapter \u2014 (a)  Oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic and other simple or complex cyanogen acids (heading 28.11); (b)  Halide oxides of carbon (heading 28.12); (c)  Carbon disulphide (heading 28.13); (d) Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates, tellurocyanates, tetrathiocyanatodiamminochromates (reineckates) and other complex cyanates, of inorganic bases (heading 28.42); (e) Hydrogen peroxide, solidified with urea (heading 28.47), carbon oxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and cyanamide and its metal derivatives (heading 28.51) other than calcium cyanamide, whether or not pure (Chapter 31). 3. Subject to the provisions of Note 1 to Section 6, this Chapter does not cover \u2014 (a)  Sodium chloride or magnesium oxide, whether or not pure, or other products of Section 5; (b)  Organo-inorganic compounds other than those mentioned in Note 2 above; (c)  Products mentioned in Note 2, 3, 4 or 5 to Chapter 31; (d)  Inorganic products of a kind used as luminophores, of heading 32.06; glass frit and other glass in the form of powder, granules or flakes, of heading 32.07; SCHEDULE 1 Customs Tariff Act (2026 Revision) (e)  Artificial graphite (heading 38.01); products put up as charges for fireextinguishers or put up in fire-extinguishing grenades, of heading 38.13; ink removers put up in packings for retail sale, of heading 38.24; cultured crystals (other than optical elements), of the halides of the alkali or alkaline-earth metals, of heading 38.24; (f)  Precious or semi-precious stones (natural, synthetic or reconstructed) or dust or powder of such stones (headings 71.02 to 71.05), or precious metals or precious metal alloys of Chapter 71; (g)  The metals, whether or not pure, metal alloys or cermets, including sintered metal carbides (metal carbides sintered with a metal), of Section 15; or (h)  Optical elements, for example, of the halides of the alkali or alkaline-earth metals (heading 90.01). 4. Chemically defined complex acids consisting of a non-metal acid of subChapter II and a metal acid of sub-Chapter IV are to be classified in heading 28.11. 5. Headings 28.26 to 28.42 apply only to metal or ammonium salts or peroxysalts. Except where the context otherwise requires, double or complex salts are to be classified in heading 28.42. 6. Heading 28.44 applies only to \u2014 (a)  Technetium (atomic No. 43), promethium (atomic No. 61), polonium (atomic No. 84) and all elements with an atomic number greater than 84; (b)  Natural or artificial radioactive isotopes (including those of the precious metals or of the base metals of Sections 14 and 15), whether or not mixed together; (c)  Compounds, inorganic or organic, of these elements or isotopes, whether or not chemically defined, whether or not mixed together; (d)  Alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or isotopes or inorganic or organic compounds; (e)  Spent (irradiated) fuel elements (cartridges) of nuclear reactors; (f)  Radioactive residues whether or not usable. The term \\\"isotopes\\\", for the purposes of this Note and of the wording of headings 28.44 and 28.45, refers to\u2014 (i)  individual nuclides, excluding, however, those existing in nature in the monoisotopic state; Customs Tariff Act (2026 Revision) SCHEDULE 1 (ii)  mixtures of isotopes of one and the same element, enriched in one or several of the said isotopes, that is, elements of which the natural isotopic composition has been artificially modified. 7. Heading 28.48 includes copper phosphide (phosphor copper). 8. Chemical elements (for example, silicon and selenium) doped for use in electronics are to be classified in this Chapter, provided that they are in forms unworked as drawn, or in the form of cylinders or rods.  When cut in the form of discs, wafers or similar forms, they fall in heading 38.18. Heading Code Description Unit of Measure Rate of Duty 28.01 2801.00.00 Fluorine, chlorine, bromine and iodine: KG 22% 28.02 2802.00.00 Sulphur, sublimed or precipitated; colloidal sulphur. TON 22% 28.03 2803.00.00 Carbon (carbon blacks and other forms of carbon not elsewhere specified or included): KG 22% 28.04 Hydrogen, rare gases and other nonmetals: 2804.10.00 Hydrogen CBM 22% 2804.20.00 Rare gases\u2014 CBM 22% 2804.30.00 Nitrogen M3 22% Oxygen 2804.40.10 Oxygen M3 22% 2804.40.11 Oxygen (for medical use) M3 12% 2804.50.00 Boron; tellurium CBM 22% 2804.60.00 Silicon: CBM 22% 2804.70.00 Phosphorus KG 22% 2804.80.00 Arsenic KG 22% 2804.90.00 Selenium KG 22% 28.05 2805.00.00 Alkali or alkaline-earth metals; rareearth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury: KG 22% 28.06 Hydrogen chloride (hydrochloric acid); chlorosulphuric acid. 2806.10.00 Hydrogen chloride (hydrochloric acid) TON 22% 2806.20.00 Chlorosulphuric acid KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 28.07 2807.00.00 Sulphuric acid; oleum. TON 22% 28.08 2808.00.00 Nitric acid; sulphonitric acids. KG 22% 28.09 2809.00.00 Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined: TON 22% 28.10 2810.00.00 Oxides of boron; boric acids. TON 22% 28.11 Other inorganic acids and other inorganic oxygen compounds of nonmetals: 2811.10.00 Other inorganic acids: KG 22% 2811.20.00 Other inorganic oxygen compounds of non metals: Carbon dioxide KG 22% 28.12 2812.00.00 Halides and halide oxides of nonmetals: KG 22% 28.13 2813.00.00 Sulfides of nonmetals; commercial phosphorus trisulfide: KG 22% 28.14 2814.00.00 Ammonia, anhydrous or in aqueous solution: TON 22% 28.15 2815.00.00 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium. KG 22% 28.16 2816.00.00 Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium: KG 22% 28.17 2817.00.00 Zinc oxide; zinc peroxide. KG 22% 28.18 2818.00.00 Artificial corundum, whether or not chemically defined; aluminum oxide; aluminum hydroxide: KG 22% 28.19 2819.00.00 Chromium oxides and hydroxides: KG 22% 28.20 2820.00.00 Manganese oxides: KG 22% 28.21 2821.00.00 Iron oxides and hydroxides; earth colors KG 22% 28.22 2822.00.00 Cobalt oxides and hydroxides; commercial cobalt oxides. KG 22% 28.23 2823.00.00 Titanium oxides. KG 22% 28.24 2824.00.00 Lead oxides; red lead and orange lead: KG 22% 28.25 2825.00.00 Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides: KG 22% 28.26 2826.00.00 Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts: KG 22% 28.27 2827.00.00 Chlorides, chloride oxides and chloride hydroxides; bromides and KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 bromide oxides; iodides and iodide oxides: 28.28 2828.00.00 Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites: KG 22% 28.29 2829.00.00 Chlorates and perchlorates; bromates and perbromates; iodates and periodates: KG 22% 28.30 2830.00.00 Sulfides; polysulfides, whether or not chemically defined: KG 22% 28.31 2831.00.00 Dithionites and sulfoxylates: KG 22% 28.32 2832.00.00 Sulfites; thiosulfates: KG 22% 28.33 2833.00.00 Sulfates; alums; peroxosulfates (Persulfates): KG 22% 28.34 2834.00.00 Nitrites; nitrates: KG 22% 28.35 2835.00.00 Phosphinates (hypophosphites), phosphonates (phosphites), and phosphates; polyphosphates, whether or not chemically defined: KG 22% 28.36 Carbonates; peroxocarbonates (Percarbonates); commercial ammonium carbonate containing ammonium carbamate: 2836.10.00 Commercial ammonium carbonate and other ammonium carbonates KG 22% 2836.20.00 Disodium carbonate KG 22% 2836.30.00 Sodium hydrogencarbonate (Sodium bicarbonate) KG 22% 2836.40.00 Potassium carbonates KG 22% 2836.50.00 Calcium carbonate KG 22% 2836.60.00 Barium carbonate KG 22% 2836.70.00 Lead carbonates KG 22% 2836.90.00 Other\u2014 KG 22% 28.37 2837.00.00 Cyanides, and cyanide oxides and complex cyanides: KG 22% 28.38 2838.00.00 Fulminates, cyanates and thiocyanates. KG 22% 28.39 2839.00.00 Silicates; commercial alkali metal silicates: KG 22% 28.40 2840.00.00 Borates; peroxoborates (Perborates): KG 22% 28.41 2841.00.00 Salts of oxometallic or peroxometallic acids: KG 22% 28.42 2842.00.00 Other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not chemically defined), other than azides: KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 28.43 Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals: 2843.10.00 Colloidal precious metals KG 22% 2843.20.00 Silver compounds\u2014 KG 22% 2843.30.00 Gold compounds KG 22% 2843.90.00 Other compounds; amalgams KG 22% 28.44 2844.00.00 Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products: KG 22% 28.45 2845.00.00 Isotopes other than those of heading 28.44; compounds, inorganic or organic, of such isotopes, whether or not chemically defined: KG 22% 28.46 2846.00.00 Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals: KG 22% 28.47 2847.00.00 Hydrogen peroxide, whether or not solidified with urea. KG 22% 28.48 2848.00.00 Phosphides, whether or not chemically defined, excluding ferrophosphorus: KG 22% 28.49 2849.00.00 Carbides, whether or not chemically defined: KG 22% 28.50 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 22% 28.51 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. X 22% Customs Tariff Act (2026 Revision) SCHEDULE 1\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_29\", \"num\": \"29.\", \"text\": \"Chapter 29 - Organic chemicals 29. Notes. 1. Except where the context otherwise requires, the headings of this Chapter apply only to \u2014 (a)  Separate chemically defined organic compounds, whether or not containing impurities; (b)  Mixtures of two or more isomers of the same organic compound (whether or not containing impurities), except mixtures of acyclic hydrocarbon isomers (other than stereoisomers), whether or not saturated (Chapter 27); (c)  The products of headings 29.36 to 29.39 or the sugar ethers, sugar acetals and sugar esters, and their salts, of heading 29.40, or the products of heading 29.41, whether or not chemically defined; (d)  The products mentioned in (a), (b) or (c) above dissolved in water; (e)  The products mentioned in (a), (b) or (c) above dissolved in other solvents provided that the solution constitutes a normal and necessary method of putting up these products adopted solely for reasons of safety or for transport and that the solvent does not render the product particularly suitable for specific use rather than for general use; (f)  The products mentioned in (a), (b), (c), (d) or (e) above with an added stabiliser (including an anti-caking agent) necessary for their preservation or transport; (g)  The products mentioned in (a), (b), (c), (d), (e) or (f) above with an added anti-dusting agent or a colouring or odoriferous substance added to facilitate their identification or for safety reasons, provided that the additions do not render the product particularly suitable for specific use rather than for general use; (h)  The following products, diluted to standard strengths, for the production of azo dyes \u2014 diazonium salts, couplers used for these salts and diazotisable amines and their salts. 2. This Chapter does not cover \u2014 (a)  Goods of heading 15.04 or crude glycerol of heading 15.20; (b)  Ethyl alcohol (heading 22.07 or 22.08); (c)  Methane or propane (heading 27.11); (d)  The compounds of carbon mentioned in Note 2 to Chapter 28; (e)  Urea (heading 31.02 or 31.05); (f)  Colouring matter of vegetable or animal origin (heading 32.03), synthetic organic colouring matter, synthetic organic products of a kind used as SCHEDULE 1 Customs Tariff Act (2026 Revision) fluorescent brightening agents or as luminophores (heading 32.04) or dyes or other colouring matter put up in forms or packings for retail sale (heading 32.12); (g)  Enzymes (heading 35.07); (h)  Metaldehyde, hexamethylenetetramine or similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels, or liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm3 (heading 36.06); (i)  Products put up as charges for fire-extinguishers or put up in fireextinguishing grenades, of heading 38.13; ink removers put up in packings for retail sale, of heading 38.24; or (j)  Optical elements, for example, of ethylenediamine tartrate (heading 90.01). 3. Goods which could be included in two or more of the headings of this Chapter are to be classified in that one of those headings which occurs last in numerical order. 4. In headings 29.04 to 29.06, 29.08 to 29.11 and 29.13 to 29.20, any reference to halogenated, sulphonated, nitrated or nitrosated derivatives includes a reference to compound derivatives, such as sulphohalogenated, nitrohalogenated, nitrosulphonated or nitrosulphohalogenated derivatives. Nitro or nitroso groups are not to be taken as \\\"nitrogen-functions\\\" for the purposes of heading 29.29. For the purposes of headings 29.11, 29.12, 29.14, 29.18 and 29.22, \\\"oxygenfunction\\\" is to be restricted to the functions (the characteristic organic oxygencontaining groups) referred to in headings 29.05 to 29.20. 5.      (1)  The esters of acid-function organic compounds of sub-Chapters I to VII with organic compounds of these sub-Chapters are to be classified with that compound which is classified in the heading which occurs last in numerical order in these sub-Chapters. (2)  Esters of ethyl alcohol with acid-function organic compounds of subChapters I to VII are to be classified in the same heading as the corresponding acid-function compounds. (3)  Subject to Note 1 to Section 6 and Note 2 to Chapter 28 \u2014 (a)  Inorganic salts of organic compounds such as acid-, phenol- or enolfunction compounds or organic bases, of sub-Chapters I to X or heading 29.42, are to be classified in the heading appropriate to the organic compound; and (b)  Salts formed between organic compounds of sub-Chapters I to X or heading 29.42 are to be classified in the heading appropriate to the Customs Tariff Act (2026 Revision) SCHEDULE 1 base or to the acid (including phenol- or enol-function compounds) from which they are formed, whichever occurs last in numerical order in the Chapter. (4)  Metal alcoholates are to be classified in the same heading as the corresponding alcohols except in the case of ethanol (heading 29.05). (5)  Halides of carboxylic acids are to be classified in the same heading as the corresponding acids. (6)  The compounds of headings 29.30 and 29.31 are organic compounds the molecules of which contain, in addition to atoms of hydrogen, oxygen or nitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic, mercury or lead) directly linked to carbon atoms. Heading 29.30 (organo-sulphur compounds) and heading 29.31 (other organoinorganic compounds) do not include sulphonated or halogenated derivatives (including compound derivatives) which, apart from hydrogen, oxygen and nitrogen, only have directly linked to carbon the atoms of sulphur or of a halogen which give them their nature of sulphonated or halogenated derivatives (or compound derivatives). (7)  Headings 29.32, 29.33 and 29.34 do not include epoxides with a threemembered ring, ketone peroxides, cyclic polymers of aldehydes or of thioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of polyhydric alcohols or phenols with polybasic acids, or imides of polybasic acids. These provisions apply only when the ring-position hetero-atoms are those resulting solely from the cyclising function or functions here listed. (8)  For the purposes of heading 29.37 \u2014 (a)  the term \\\"hormones\\\" includes hormone-releasing or hormone-stimulating factors, hormone inhibitors and hormone antagonists (anti-hormones); (b)  the expression \\\"used primarily as hormones\\\" applies not only to hormone derivatives and structural analogues used primarily for their hormonal effect, but also to those derivatives and structural analogues used primarily as intermediates in the synthesis of products of this heading. (9)  Within any one heading of this Chapter, derivatives of a chemical compound (or group of chemical compounds) are to be classified in the same subheading as that compound (or group of compounds) provided that they are not more specifically covered by any other subheading and that there is no residual subheading named \\\"Other\\\" in the series of subheadings concerned. SCHEDULE 1 Customs Tariff Act (2026 Revision) Heading Code Description Unit of Measure Rate of Duty 29.01 Acyclic hydrocarbons: 2901.10.00 Saturated: KG 22% Unsaturated: 2901.21.00 Ethylene KG 22% 2901.22.00 Propene (propylene) KG 22% 2901.23.00 Butene (butylene) and isomers thereof KG 22% 2901.24.00 Buta-1,3-diene and isoprene: KG 22% 2901.29.00 Other: KG 22% 29.02 Cyclic hydrocarbons Cyclanes, cyclenes and cycloterpenes: 2902.11.00 Cyclohexane KG 22% 2902.19.00 Other KG 22% 2902.20.00 Benzene LTR 22% 2902.30.00 Toluene LTR 22% Xylenes: 2902.41.00 o-Xylene LTR 22% 2902.42.00 m-Xylene LTR 22% 2902.43.00 p-Xylene LTR 22% 2902.44.00 Mixed xylene isomers LTR 22% 2902.50.00 Styrene KG 22% 2902.60.00 Ethylbenzene KG 22% 2902.70.00 Cumene KG 22% 2902.90.00 Other: LTR 22% 29.03 Halogenated derivatives of hydrocarbons Saturated chlorinated derivatives of acyclic hydrocarbons: 2903.11.00 Chloromethane (Methyl chloride) and chloroethane (Ethyl chloride): KG 22% 2903.12.00 Dichloromethane (methylene chloride) KG 22% 2903.13.00 Chloroform (trichloromethane) KG 22% 2903.14.00 Carbon tetrachloride (Tetrachloromethane) KG 22% 2903.15.00 1,2-Dichloroethane (Ethylene dichloride) . KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 2903.19.00 Other: KG 22% Unsaturated chlorinated derivatives of acyclic hydrocarbons: 2903.21.00 Vinyl chloride (chloroethylene) KG 22% 2903.22.00 Trichloroethylene KG 22% 2903.23.00 Tetrachloroethylene (Perchloroethylene) KG 22% 2903.29.00 Other KG 22% 2903.30.00 Fluorinated, brominated or iodinated derivatives of acyclic hydrocarbons: KG 22% Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens: 2903.41.00 Trichlorofluoromethane KG 22% 2903.42.00 Dichlorodifluoromethane KG 22% 2903.43.00 Trichlorotrifluoroethanes KG 22% 2903.44.00 Dichlorotetrafluoroethanes and chloropentafluoroethane KG 22% 2903.45.00 Other derivatives perhalogenated only with fluorine and chlorine KG 22% 2903.46.00 Bromochlorodifluoromethane, bromotrifluoromethane and dibromotetrafluoroethanes KG 22% 2903.47.00 Other perhalogenated derivatives KG 22% 2903.49.00 Other: KG 22% Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons: 2903.51.00 Hexachlorocyclohexane KG 22% 2903.59.00 Other KG 22% Halogenated derivatives of aromatic hydrocarbons: 2903.61.00 Chlorobenzene, o-dichlorobenzene and pdichlorobenzene KG 22% 2903.62.00 Hexachlorobenzene and DDT (1,1,1trichloro-2,2-bis(p-chlorophenyl)ethane) KG 22% 2903.69.00 Other KG 22% 29.04 Sulfonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated: 2904.10.00 Derivatives containing only sulpho groups, their salts and ethyl esters KG 22% 2904.20.00 Derivatives containing only nitro or only nitroso groups: KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 2904.90.00 Other KG 22% 29.05 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives. Saturated monohydric alcohols: 2905.11.00 Methanol (methyl alcohol) LTR 22% 2905.12.00 Propan-1-ol (Propyl alcohol) and propan2-ol (Isopropy alcohol): KG 22% 2905.13.00 Butan-1-ol (n-butyl alcohol) KG 22% 2905.14.00 Other butanols KG 22% 2905.15.00 Pentanol (amyl alcohol) and isomers thereof KG 22% 2905.16.00 Octanol (octyl alcohol) and isomers thereof KG 22% 2905.17.00 Dodecan-1-ol (Lauryl alcohol), hexadecan-1-ol (Cetyl alcohol) and octadecan-1-ol (Stearyl alcohol) KG 22% 2905.19.00 Other: KG 22% Unsaturated monohydric alcohols: 2905.22.00 Acyclic terpene alcohols KG 22% 2905.29.00 Other: KG 22% Diols: 2905.31.00 Ethylene glycol (ethanediol) KG 22% 2905.32.00 Propylene glycol (propane-1,2-diol) KG 22% 2905.39.00 Other KG 22% Other polyhydric alcohols: 2905.41.00 Ethyl-2-(hydroxymethyl)propane-1,3-diol (trimethylolpropane) KG 22% 2905.42.00 Pentaerythritol KG 22% 2905.43.00 Mannitol KG 22% 2905.44.00 D-glucitol (sorbitol) KG 22% 2905.45.00 Glycerol KG 22% 2905.49.00 Other KG 22% Halogenated, sulfonated, nitrated or nitrosated derivatives of acyclic alcohols: 2905.51.00 Ethchlorvynol (INN) KG 22% 2905.59.00 Other KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 29.06 2906.00.00 Cyclic alcohols and their halogenated, sulfonated, nitrated or nitrosated derivatives: 22% 29.07 Phenol, phenol-alcohols: Monophenols: 2907.11.00 Phenol (hydroxybenzene) and its salts KG 22% 2907.12.00 Cresols and their salts KG 22% 2907.13.00 Octylphenol, nonylphenol and their isomers; salts thereof KG 22% 2907.14.00 Xylenols and their salts KG 22% 2907.15.00 Naphthols and their salts KG 22% 2907.19.00 Other KG 22% Polyphenols; phenol-alcohols: 2907.21.00 Resorcinol and its salts (Metadihydroxybenzene; 3-hydroxy-phenol; 1,3dihydroxybenzene) . KG 22% 2907.22.00 Hydroquinone (Quinol; paradihydroxybenzene; 4-hydroxy-phenol; 1,4dihydroxybenzene) and its salts KG 22% 2907.23.00 Isopropylidenediphenol (bisphenol A, diphenylolpropane) and its salts KG 22% 2907.29.00 Other: KG 22% 29.08 Halogenated, sulfonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols: 2908.10.00 Derivatives containing only halogen substituents and their salts: KG 22% 2908.20.00 Derivatives containing only sulpho groups, their salts and esters KG 22% 2908.90.00 Other KG 22% 29.09 Ethers, ether-alcohols, ether-phenols, ether-alcoholphenols, alcohol peroxides, ether peroxides, ketone peroxides (whether or not chemically defined) and their halogenated, sulfonated, nitrated or nitrosated derivatives: Acyclic ethers and their halogenated, sulfonated, nitrated or nitrosated derivatives: 2909.11.00 Diethyl ether KG 22% 2909.19.00 Other KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 2909.20.00 Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulfonated, nitrated or nitrosated derivatives KG 22% 2909.30.00 Aromatic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives KG 22% Ether-alcohols and their halogenated, sulfonated, nitrated or nitrosated derivatives: 2909.41.00 2,2'-Oxydiethanol (Diethylene glycol, Digol) KG 22% 2909.42.00 Monomethyl ethers of ethylene glycol or of diethylene glycol KG 22% 2909.43.00 Monobutyl ethers of ethylene glycol or of diethylene glycol KG 22% 2909.44.00 Other monoalkylethers of ethylene glycol or of diethylene glycol KG 22% 2909.49.00 Other KG 22% 2909.50.00 Ether-phenols, ether-alcohol-phenols and their halogenated, sulfonated, nitrated or nitrosated derivatives KG 22% 2909.60.00 Alcohol peroxides, ether peroxides, ketone peroxides and their halogenated, sulphonated, nitrated or nitrosated derivatives KG 22% 29.10 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulfonated, nitrated or nitrosated derivatives: 2910.10.00 Oxirane (ethylene oxide) KG 22% 2910.20.00 Methyloxirane (propylene oxide) KG 22% 2910.30.00 1-Chloro-2,3-epoxypropane (Epichlorohydrin) . KG 22% 2910.90.00 Other KG 22% 29.11 2911.00.00 Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulfonated, nitrated or nitrosated derivatives: KG 22% 29.12 Aldehydes, whether or not with other oxygen function; cyclic polymers of aldehydes; paraformaldehyde Acyclic aldehydes without other oxygen function: 2912.11.00 Methanal (formaldehyde) KG 22% 2912.12.00 Ethanal (acetaldehyde) KG 22% 2912.13.00 Butanal (butyraldehyde, normal isomer) KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 2912.19.00 Other KG 22% Cyclic aldehydes without other oxygen function: 2912.21.00 Benzaldehyde KG 22% 2912.29.00 Other KG 22% 2912.30.00 Aldehyde-alcohols KG 22% Aldehyde-ethers, aldehyde-phenols and aldehydes with other oxygen function: 2912.41.00 Vanillin (4-Hydroxy-3methoxybenzaldehyde) KG 22% 2912.42.00 Ethylvanillin (3-Ethoxy-4hydroxybenzaldehyde) KG 22% 2912.49.00 Other KG 22% 2912.50.00 Cyclic polymers of aldehydes: KG 22% 2912.60.00 Paraformaldehyde KG 22% 29.13 2913.00.00 Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 29.12. KG 22% 29.14 Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives. Acyclic ketones without other oxygen function: 2914.11.00 Acetone KG 22% 2914.12.00 Butanone (methyl ethyl ketone) KG 22% 2914.13.00 4-Methylpentan-2-one (Methyl isobutyl ketone) KG 22% 2914.19.00 Other KG 22% Cyclanic, cyclenic or cycloterpenic ketones without other oxygen function: 2914.21.00 Camphor KG 22% 2914.22.00 Cyclohexanone and methylcyclohexanones KG 22% 2914.23.00 Ionones and methylionones KG 22% 2914.29.00 Other KG 22% Aromatic ketones without other oxygen function: 2914.31.00 Phenylacetone (phenylpropan-2-one) KG 22% 2914.39.00 Other: KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 2914.40.00 Ketone-alcohols and ketone-aldehydes: KG 22% 2914.50.00 Ketone-phenols and ketones with other oxygen function KG 22% Quinones: 2914.61.00 Anthraquinone KG 22% 2914.69.00 Other: KG 22% 2914.70.00 Halogenated, sulfonated, nitrated or nitrosated derivatives KG 22% 29.15 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. Formic acid, its salts and esters: 2915.11.00 Formic acid KG 22% 2915.12.00 Salts of formic acid KG 22% 2915.13.00 Esters of formic acid KG 22% Acetic acid and its salts; acetic anhydride: 2915.21.00 Acetic acid KG 22% 2915.22.00 Sodium acetate KG 22% 2915.23.00 Cobalt acetates KG 22% 2915.24.00 Acetic anhydride KG 22% 2915.29.00 Other KG 22% Esters of acetic acid: 2915.31.00 Ethyl acetate KG 22% 2915.32.00 Vinyl acetate KG 22% 2915.33.00 n-Butyl acetate KG 22% 2915.34.00 Isobutyl acetate KG 22% 2915.35.00 Ethoxyethyl acetate KG 22% 2915.39.00 Other: KG 22% 2915.40.00 Mono-, di- or trichloracetic acids, their salts and esters KG 22% 2915.50.00 Propionic acid, its salts and esters: KG 22% 2915.60.00 Butanoic acids, pentanoic acids, their salts and esters KG 22% 2915.70.00 Palmitic acid, stearic acid, their salts and esters KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 2915.90.00 Other KG 22% 29.16 Unsaturated acyclic monocarboxylic acids, cyclic mono- carboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulfonated, nitrated or nitrosated derivatives: Unsaturated acyclic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: 2916.11.00 Acrylic acid and its salts KG 22% 2916.12.00 Esters of acrylic acid: KG 22% 2916.13.00 Methacrylic acid and its salts KG 22% 2916.14.00 Esters of methacrylic acid: KG 22% 2916.15.00 Oleic, linoleic or linolenic acids, their salts and esters: KG 22% 2916.19.00 Other: KG 22% 2916.20.00 Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives KG 22% Aromatic monocarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: 2916.31.00 Benzoic acid, its salts and esters KG 22% 2916.32.00 Benzoyl peroxide and benzoyl chloride: KG 22% 2916.34.00 Phenylacetic (Alpha-toluic) acid, its salts: KG 22% 2916.35.00 Esters of phenylactic acids: KG 22% 2916.39.00 Other KG 22% 29.17 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulfonated, nitrated or nitrosated derivatives: Acyclic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: 2917.11.00 Oxalic acid, its salts and esters KG 22% 2917.12.00 Adipic acid, its salts and esters: KG 22% 2917.13.00 Azelaic acid, sebacic acid, their salts and esters KG 22% 2917.14.00 Maleic anhydride KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 2917.19.00 Other: KG 22% 2917.20.00 Cyclanic, cyclenic or cycloterpenic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives KG 22% Aromatic polycarboxylic acids, their anhydrides, halides, peroxides, peroxyacids and their derivatives: 2917.31.00 Dibutyl orthophthalates KG 22% 2917.32.00 Dioctyl orthophthalates KG 22% 2917.33.00 Dinonyl or didecyl orthophthalates: KG 22% 2917.34.00 Other esters of orthophthalic acid KG 22% 2917.35.00 Phthalic anhydride KG 22% 2917.36.00 Terephthalic acid (Para-phthalic acid) and its salts KG 22% 2917.37.00 Dimethyl terephthalate KG 22% 2917.39.00 Other KG 22% 29.18 Carboxylic acids with additional oxygen function and their an- hydrides, halides, peroxides and peroxyacids; their halogenated, sulfonated, nitrated or nitrosated derivatives: Carboxylic acids with alcohol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives: 2918.11.00 Lactic acid, its salts and esters KG 22% 2918.12.00 Tartaric acid KG 22% 2918.13.00 Salts and esters of tartaric acid KG 22% 2918.14.00 Citric acid (2-hydroxy-1,2,3propanetricarboxylic acid) KG 22% 2918.15.00 Salts and esters of citric acid KG 22% 2918.16.00 Gluconic acid, its salts and esters KG 22% 2918.19.00 Other: KG 22% Carboxylic acids with phenol function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives\u2014 2918.21.00 Salicylic acid and its salts: KG 22% 2918.22.00 o-Acetylsalicylic acid (Aspirin), its salts and esters KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 2918.23.00 Other esters of salicylic acid and their salts KG 22% 2918.29.00 Other KG 22% 2918.30.00 Carboxylic acids with aldehyde or ketone function but without other oxygen function, their anhydrides, halides, peroxides, peroxyacids and their derivatives KG 22% 2918.90.00 Other: KG 22% 29.19 2919.00.00 Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives. Esters of other inorganic acids of nonmetals (excluding esters of hydrogen halides) and their salts; their halogenated, sulfonated, nitrated or nitrosated derivatives: 29.20 2920.10.00 Thiophosphoric esters (phosphorothioates) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives KG 22% 2920.90.00 Other KG 22% 29.21 Amine-function compounds Acyclic monoamines and their derivatives; salts thereof: 2921.11.00 Methylamine, di- or trimethylamine and their salts KG 22% 2921.12.00 Diethylamine and its salts KG 22% 2921.19.00 Other: KG 22% Acyclic polyamines and their derivatives; salts thereof: 2921.21.00 Ethylenediamine (1,2,-diaminoethane) and its salts KG 22% 2921.22.00 Hexamethylenediamine (1,6diaminohexane) and its salts KG 22% 2921.29.00 Other: KG 22% 2921.30.00 Cyclanic, cyclenic or cycloterpenic mono- or polyamines, and their derivatives; salts thereof KG 22% Aromatic monoamines and their derivatives; salts thereof: 2921.41.00 Aniline and its salts KG 22% 2921.42.00 Aniline derivatives and their salts KG 22% 2921.43.00 Toluidines and their derivatives; salts thereof KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 2921.44.00 Diphenylamine and its derivatives; salts thereof KG 22% 2921.45.00 Naphthylamine (alpha-naphthylamine), 2naphthylamine (beta-naphthylamine) and their derivatives; salts thereof KG 22% 2921.46.00 Amfetamine (INN), benzfetamine (INN), dexamfetamine (INN), etilamfetamine (INN), fencamfamin (INN), lefetamine (INN), levamfetamine (INN), mefenorex (INN) and phentermine (INN); salts thereof KG 22% 2921.49.00 Other KG 22% Aromatic polyamines and their derivatives; salts thereof: 2921.51.00 o-, m-, p-Phenylenediamine, diaminotoluenes, and their derivatives; salts thereof KG 22% 2921.59.00 Other KG 22% 29.22 Oxygen-function amino-compounds Amino-alcohols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof: 2922.11.00 Monoethanolamine and its salts KG 22% 2922.12.00 Diethanolamine (Di(2-hydroxyethyl)- amine) and its salts KG 22% 2922.13.00 Triethanolamine (Tri(2-hydroxyethylamine) and its salts KG 22% 2922.14.00 Dextropropoxyphene (INN) and its salts KG 22% 2922.19.00 Other: KG 22% Amino-naphthols and other aminophenols, other than those containing more than one kind of oxygen function, their ethers and esters; salts thereof: 2922.21.00 Aminohydroxynaphthalenesulfonic acids and their salts KG 22% 2922.22.00 Anisidines, dianisidines, phenetidines, and their salts KG 22% 2922.29.00 Other KG 22% Amino-aldehydes, amino-ketones and amino-quinones, other than those containing more than one kind of oxygen function; salts thereof: 2922.31.00 Amfepramone (INN), methadone (INN) and normethadone (INN); salts thereof KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 2922.39.00 Other KG 22% Amino-acids, other than those containing more than one kind of oxygen function, and their esters; salts thereof: 2922.41.00 Lysine and its esters; salts thereof KG 22% 2922.42.00 Glutamic acid and its salts KG 22% 2922.43.00 Anthranilic acid and its salts KG 22% 2922.44.00 Tilidine (INN) and its salts KG 22% 2922.49.00 Other: KG 22% 2922.50.00 Amino-alcohol-phenols, amino-acidphenols and other amino compounds with oxygen function: KG 22% 29.23 Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined: 2923.10.00 Choline and its salts KG 22% 2923.20.00 Lecithins and other phosphoaminolipids: KG 22% 2923.90.00 Other KG 22% 29.24 Carboxyamide-function compounds; amide function compounds of carbonic acid: Acyclic amides (including acyclic carbamates) and their derivatives; salts thereof: 2924.11.00 Meprobamate (INN) KG 22% 2924.19.00 Other KG 22% Cyclic amides (including cyclic carbamates) and their derivatives; salts thereof: 2924.21.00 Ureines and their derivatives; salts thereof KG 22% 2924.23.00 2-Acetamidobenzoic acid (Nacetylanthranilic acid) and its salts: KG 22% 2924.24.00 Ethinamate (INN) KG 22% 2924.29.00 Other: KG 22% 29.25 Carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds: Imides and their derivatives; salts thereof: 2925.11.00 Saccharin (O-benzosulfimide) and its salts KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 2925.12.00 Glutethimide (INN) KG 22% 2925.19.00 Other KG 22% 2925.20.00 Imines and their derivatives; salts thereof: KG 22% 29.26 Nitrile-function compounds: 2926.10.00 Acrylonitrile (Propenenitrile; vinyl cyanide) KG 22% 2926.20.00 Cyanoguanidine (dicyandiamide) KG 22% 2926.30.00 Fenproporex (INN) and its salts; methadone (INN) intermediate (4-cyano2-dimethylamino-4,4-diphenylbutane) KG 22% 2926.90.00 Other KG 22% 29.27 2927.00.00 Diazo-, azo- or azoxy-compounds. KG 22% 29.28 2928.00.00 Organic derivatives of hydrazine or of hydroxylamine: KG 22% 29.29 Compounds with other nitrogen function: 2929.10.00 Isocyanates: KG 22% 2929.90.00 Other KG 22% 29.30 Organo-sulfur compounds: 2930.10.00 Dithiocarbonates (xanthates) KG 22% 2930.20.00 Thiocarbamates and dithiocarbamates: KG 22% 2930.30.00 Thiuram mono-, di- or tetrasulfides: KG 22% 2930.40.00 Methionine (2-amino-4-(methylthio)butyric acid) KG 22% 2930.90.00 Other: KG 22% 29.31 2931.00.00 Other organo-inorganic compounds: KG 22% 29.32 Heterocyclic compounds with oxygen hetero-atom(s) only: Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure: 2932.11.00 Tetrahydrofuran KG 22% 2932.12.00 Furaldehyde (furfuraldehyde) KG 22% 2932.13.00 Furfuryl alcohol and tetrahydrofurfuryl alcohol KG 22% 2932.19.00 Other KG 22% Lactones: 2932.21.00 Coumarin, methylcoumarins and ethylcoumarins KG 22% 2932.29.00 Other lactones: KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 Other: 2932.91.00 Isosafrole KG 22% 2932.92.00 Benzodioxol-5-yl)propan-2-one KG 22% 2932.93.00 Piperonal KG 22% 2932.94.00 Safrole KG 22% 2932.95.00 Tetrahydrocannabinols (all isomers) KG 22% 2932.99.00 Other: KG 22% 29.33 Heterocyclic compounds with nitrogen hetero-atom(s) only: Compounds containing an unfused pyrazole ring (whether or not hydrogenated) in the structure: 2933.11.00 Phenazone (Antipyrin) and its derivatives KG 22% 2933.19.00 Other: KG 22% Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure: 2933.21.00 Hydantoin (Glycolylurea) and its derivatives KG 22% 2933.29.00 Other KG 22% Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure: 2933.31.00 Pyridine and its salts KG 22% 2933.32.00 Piperidine and its salts: KG 22% 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), pipradol (INN), piritramide (INN), propiram (INN) and trimeperidine (INN); salts thereof KG 22% 2933.39.00 Other KG 22% Compounds containing in the structure a quinoline or isoquinoline ring-system (whether or not hydrogenated), not further fused: 2933.41.00 Levorphanol (INN) and its salts KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 2933.49.00 Other: KG 22% Compounds containing a pyrimidine ring (whether or not hydrogenated) or piperazine ring in the structure: 2933.52.00 Malonylurea (Barbituric acid) and its salts KG 22% 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 22% 2933.54.00 Other derivatives of malonylurea (barbituric acid); salts thereof KG 22% 2933.55.00 Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol (INN); salts thereof. KG 22% 2933.59.00 Other: KG 22% Compounds containing an unfused triazine ring (whether or not hydrogenated) in the structure: 2933.61.00 Melamine (Cyanurtriamide; 2,4,6-triamino symtriazine) KG 22% 2933.69.00 Other KG 22% Lactams: 2933.71.00 Hexanelactam (epsilon-caprolactam) KG 22% 2933.72.00 Clobazam (INN) and methyprylon (INN) KG 22% 2933.79.00 Other lactams KG 22% Other: 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 22% 2933.99.00 Other: KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 29.34 Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds: 2934.10.00 Compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure KG 22% 2934.20.00 Compounds containing in the structure a benzothiazole ring-system (whether or not hydrogenated), not further fused KG 22% 2934.30.00 Compounds containing in the structure a phenothiazine ring- system (whether or not hydrogenated), not further fused: KG 22% Other: 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 22% 2934.99.00 Other KG 22% 29.35 2935.00.00 Sulfonamides: KG 22% 29.36 2936.00.00 Provitamins and vitamins, natural or reproduced by synthesis (including natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent. KG 22% 29.37 Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones: Polypeptide hormones, protein hormones and glycoprotein hormones, their derivatives and structural analogues: 2937.11.00 Somatotropin, its derivatives and structural analogues KG 22% 2937.12.00 Insulin and its salts KG 0% 2937.19.00 Other KG 22% 2937.20.00 Steroidal hormones, their derivatives and structural analogues\u2014 KG 22% 2937.30.00 Catecholamine hormones, their derivatives and structural analogues\u2014 KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 2937.40.00 Amino-acid derivatives KG 22% 2937.50.00 Prostaglandins, thromboxanes and leukotrienes, their derivatives and structural analogues KG 22% 2937.90.00 Other KG 22% 29.38 Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives 2938.10.00 Rutoside (rutin) and its derivatives KG 22% 2938.90.00 Other KG 22% 29.39 Vegetable alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives: Alkaloids of opium and their derivatives; salts thereof: 2939.11.00 Concentrates of poppy straw; buprenorphine (INN), codeine, dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), thebacon (INN) and thebaine; salts thereof G 0% 2939.19.00 Other G 0% Alkaloids of cinchona and their derivatives; salts thereof\u2014 2939.21.00 Quinine and its salts G 0% 2939.29.00 Other G 0% 2939.30.00 Caffeine (1,3,7-trimethyl-xanthine) and its salts KG 0% Ephedrines and their salts: 2939.41.00 Ephedrine and its salts KG 0% 2939.42.00 Pseudoephedrine (INN) and its salts KG 0% 2939.43.00 Cathine (INN) and its salts KG 0% 2939.49.00 Other G 0% Theophylline and aminophylline (Theophylline-ethylene- diamine) and their derivatives; salts thereof: 2939.51.00 Fenetylline (INN) and its salts KG 0% Customs Tariff Act (2026 Revision) SCHEDULE 1 2939.59.00 Other KG 0% Alkaloids of rye ergot and their derivatives; salts thereof: 2939.61.00 Ergometrine (INN) and its salts KG 0% 2939.62.00 Ergotamine (INN) and its salts KG 0% 2939.63.00 Lysergic acid and its salts KG 0% 2939.69.00 Other KG 0% 2939.70.10 Nicotine KG 22% Other: 2939.91.00 Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), metamfetamine racemate; salts, esters and other derivatives thereof KG 0% 2939.99.00 Other KG 0% 29.40 2940.00.00 Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of heading 29.37, 29.38 or 29.39: KG 22% 29.41 Antibiotics: 2941.10.00 Penicillins and their derivatives with a penicillanic acid structure; salts thereof: KG 0% 2941.20.00 Streptomycins and their derivatives; salts thereof: KG 0% 2941.30.00 Tetracyclines and their derivatives; salts thereof G 0% 2941.40.00 Chloramphenicol and its derivatives; salts thereof KG 0% 2941.50.00 Erythromycin and its derivatives, salts thereof G 0% 2941.90.00 Other KG 0% 29.42 2942.00.00 Other organic compounds. KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision)\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_30\", \"num\": \"30.\", \"text\": \"Chapter 30 - Pharmaceutical products 30. Notes. 1. This Chapter does not cover \u2014 (a)  Foods or beverages (such as dietetic, diabetic or fortified foods, food supplements, tonic beverages and mineral waters), other than nutritional preparations for intravenous administration (Section 4); (b)  Plasters specially calcined or finely ground for use in dentistry (heading 25.20); (c)  Aqueous distillates or aqueous solutions of essential oils, suitable for medicinal uses (heading 33.01); (d)  Preparations of headings 33.03 to 33.07, even if they have therapeutic or prophylactic properties; (e)  Soap or other products of heading 34.01 containing added medicaments; (f)  Preparations with a basis of plaster for use in dentistry (heading 34.07); or (g)  Blood albumin not prepared for therapeutic or prophylactic uses (heading 35.02). 2. For the purposes of heading 30.02, the expression \\\"modified immunological products\\\" applies only to monoclonal antibodies (MABs), antibody fragments, antibody conjugates and antibody fragment conjugates. 3. For the purposes of headings 30.03 and 30.04 and of Note 4 (d) to this Chapter, the following are to be treated \u2014 (a)  As unmixed products \u2014 (i)  Unmixed products dissolved in water; (ii)  All goods of Chapter 28 or 29; and (iii)  Simple vegetable extracts of heading 13.02, merely standardised or dissolved in any solvent; (b)  As products which have been mixed \u2014 (i)  Colloidal solutions and suspensions (other than colloidal sulphur); (ii)  Vegetable extracts obtained by the treatment of mixtures of vegetable materials; and (iii)  Salts and concentrates obtained by evaporating natural mineral waters. 4. Heading 30.06 applies only to the following, which are to be classified in that heading and in no other heading of this Act  \u2014 (a)  Sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure; Customs Tariff Act (2026 Revision) SCHEDULE 1 (b)  Sterile laminaria and sterile laminaria tents; (c)  Sterile absorbable surgical or dental haemostatics; (d)  Opacifying preparations for X-ray examinations and diagnostic reagents designed to be administered to the patient, being unmixed products put up in measured doses or products consisting of two or more ingredients which have been mixed together for such uses; (e)  Blood-grouping reagents; (f)  Dental cements and other dental fillings; bone reconstruction cements; (g)  First-aid boxes and kits; (h)  Chemical contraceptive preparations based on hormones, on other products of heading 29.37 or on spermicides; (i)  Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments; Heading Code Description Unit of Measure Rate of Duty 30.01 Glands and other organs for organotherapeutic uses, dried, whether or not powdered; extracts of glands or other organs or of their secretions for organo-therapeutic uses; heparin and its salts; other human or animal substances prepared for therapeutic or prophylactic uses, not elsewhere specified or included: 3001.10.00 Glands and other organs, dried, whether or not powdered KG 12% 3001.20.00 Extracts of glands or other organs or of their secretions KG 12% 3001.90.00 Other: KG 12% 3001.90.10 Human Organs KG 12% 3001.90.12 Other Human Body Parts KG 12% 30.02 Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera and other blood fractions and modified immunological products, whether or not  microorganisms (excluding yeasts) and similar products:obtained by means of biotechnological processes; vaccines, toxins, cultures SCHEDULE 1 Customs Tariff Act (2026 Revision) of microorganisms (excluding yeasts) and similar products: 3002.10.00 Antisera and other blood fractions and modified immunological products, whether or not obtained by means of biotechnological processes: KG 12% 3002.20.00 Vaccines for human medicine KG 0% 3002.30.00 Vaccines for veterinary medicine KG 0% 3002.90.00 Other: KG 12% 3002.90.20 Human blood: KG 12% 30.03 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale: 3003.10.00 Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives KG 12% 3003.20.00 Containing other antibiotics KG 12% not containing antibiotics: 3003.31.00 Containing insulin KG 12% 3003.39.00 Other X 12% 3003.40.00 Containing alkaloids or derivatives thereof but not containing hormones or other products of heading 29.37, or antibiotics KG 12% 3003.90.00 Other KG 12% 30.04 Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale: 3004.10.00 Containing penicillins or derivatives thereof, with a penicillanic acid structure, or streptomycins or their derivatives: KG 12% Customs Tariff Act (2026 Revision) SCHEDULE 1 3004.20.00 Containing other antibiotics: KG 12% Containing hormones or other products of heading 29.37 but not containing antibiotics: 3004.31.00 Containing insulin KG 12% 3004.32.00 Containing corticosteroid hormones, their derivatives and structural analogues KG 12% 3004.39.00 Other: KG 12% 3004.40.00 Containing alkaloids or derivatives thereof but not KG 12% 3004.50.00 Other medicaments containing vitamins or other products of heading 29.36: KG 12% 3004.90.00 Other: KG 12% 30.05 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances 3005.10.00 Adhesive dressings and other articles having an adhesive layer KG 12% 3005.90.00 Other KG 12% 30.06 Pharmaceutical goods specified in note 4 to this chapter: 3006.10.00 Sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics KG 12% 3006.20.00 Blood-grouping reagents KG 12% 3006.30.00 Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patient KG 12% 3006.40.00 Dental cements and other dental fillings; bone reconstruction cements KG 12% 3006.50.00 First-aid boxes and kits KG 12% 3006.60.00 Chemical contraceptive preparations based on hormones, on other products of heading 29.37 or on spermicides KG 12% 3006.70.00 Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent KG 12% 3006.80.00 Waste pharmaceuticals KG 12% SCHEDULE 1 Customs Tariff Act (2026 Revision)\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_31\", \"num\": \"31.\", \"text\": \"Chapter 31 - Fertilisers 31. Notes. 1. This Chapter does not cover \u2014 (a)  Animal blood of heading 05.11; (b)  Separate chemically defined compounds (other than those answering to the descriptions in Note 2 (A), 3 (A), 4 (A) or 5 below); or (c)  Cultured potassium chloride crystals (other than optical elements), of heading 38.24; optical elements of potassium chloride (heading 90.01). 2. Heading 31.02 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 31.05 \u2014 (a)  Goods which answer to one or other of the descriptions given below \u2014 (i)  Sodium nitrate, whether or not pure; (ii)  Ammonium nitrate, whether or not pure; (iii)  Double salts, whether or not pure, of ammonium sulphate and ammonium nitrate; (iv)  Ammonium sulphate, whether or not pure; (v)  Double salts (whether or not pure) or mixtures of calcium nitrate and ammonium nitrate; (vi)  Double salts (whether or not pure) or mixtures of calcium nitrate and magnesium nitrate; (vii)  Calcium cyanamide, whether or not pure or treated with oil; (viii) Urea, whether or not pure. (b)  Fertilisers consisting of any of the goods described in (A) above mixed together. (c)  Fertilisers consisting of ammonium chloride or of any of the goods described in (A) or (B) above mixed with chalk, gypsum or other inorganic non-fertilising substances. (d)  Liquid fertilisers consisting of the goods of subparagraph (A) (ii) or (viii) above, or of mixtures of those goods, in an aqueous or ammoniacal solution. 3. Heading 31.03 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 31.05 \u2014 (a)  Goods which answer to one or other of the descriptions given below - (i)  Basic slag; (ii)  Natural phosphates of heading 25.10, calcined or further heat-treated than for the removal of impurities; Customs Tariff Act (2026 Revision) SCHEDULE 1 (iii)  Superphosphates (single, double or triple); (iv)  Calcium hydrogenorthophosphate containing fluorine calculated on the dry anhydrous product. (b)  Fertilisers consisting of any of the goods described in (A) above mixed together, but with no account being taken of the fluorine content limit. (c)  Fertilisers consisting of any of the goods described in (A) or (B) above, but with no account being taken of the fluorine content limit, mixed with chalk, gypsum or other inorganic non-fertilising substances. 4. Heading 31.04 applies only to the following goods, provided that they are not put up in the forms or packages described in heading 31.05 \u2014 (a)  Goods which answer to one or other of the descriptions given below\u2014 (i)  Crude natural potassium salts (for example, carnallite, kainite and sylvite); (ii)  Potassium chloride, whether or not pure, except as provided in Note 1 (c) above; (iii)  Potassium sulphate, whether or not pure; (iv)  Magnesium potassium sulphate, whether or not pure. (b)  Fertilisers consisting of any of the goods described in (A) above mixed together. 5. Ammonium dihydrogenorthophosphate (monoammonium phosphate) and diammonium hydrogenorthophosphate (diammonium phosphate), whether or not pure, and intermixtures thereof, are to be classified in heading 31.05. 6. For the purposes of heading 31.05, the term \\\"other fertilisers\\\" applies only to products of a kind used as fertilisers and containing, as an essential constituent, at least one of the fertilising elements nitrogen, phosphorus or potassium. Heading Code Description Unit of Measure Rate of Duty 31.01 3101.00.00 Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products. KG 0% 31.02 3102.00.00 Mineral or chemical fertilizers, nitrogenous: KG 0% 31.03 3103.00.00 Mineral or chemical fertilizers, phosphatic: KG 0% 31.04 3104.00.00 Mineral or chemical fertilizers, potassic: KG 0% SCHEDULE 1 Customs Tariff Act (2026 Revision) 31.05 Mineral or chemical fertilizers containing two or three of the fertilizing elements nitrogen, phosphorus and potassium; other fertilizers; goods of this chapter in tablets or similar forms or in packages. 3105.10.00 Products of this chapter in tablets or similar forms or in packages. KG 0% 3105.20.00 Mineral or chemical fertilisers containing the three fertilising elements nitrogen, phosphorus and potassium KG 0% 3105.30.00 Diammonium hydrogenorthophosphate (diammonium phosphate) KG 0% 3105.40.00 Ammonium dihydrogenorthophosphate (monoammonium phosphate) and mixtures thereof with diammonium hydrogenorthophosphate (diammonium phosphate) KG 0% Other mineral or chemical fertilizers containing the two fertilizing elements nitrogen and phosphorus: 3105.51.00 Containing nitrates and phosphates KG 0% 3105.59.00 Other KG 0% 3105.60.00 Mineral or chemical fertilisers containing the two fertilising elements phosphorus and potassium KG 0% 3105.90.00 Other KG 0% Customs Tariff Act (2026 Revision) SCHEDULE 1\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_32\", \"num\": \"32.\", \"text\": \"Chapter 32 - Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks 32. Notes. 1. This Chapter does not cover \u2014 (a)  Separate chemically defined elements or compounds (except those of heading 32.03 or 32.04, inorganic products of a kind used as luminophores (heading 32.06), glass obtained from fused quartz or other fused silica in the forms provided for in heading 32.07, and also dyes and other colouring matter put up in forms or packings for retail sale, of heading 32.12); (b)  Tannates or other tanning derivatives of products of headings 29.36 to 29.39, 29.41 or 35.01 to 35.04; or (c)  Mastics of asphalt or other bituminous mastics (heading 27.15). 2. Heading 32.04 includes mixtures of stabilised diazonium salts and couplers for the production of azo dyes. 3. Headings 32.03, 32.04, 32.05 and 32.06 apply also to preparations based on colouring matter (including, in the case of heading 32.06, colouring pigments of heading 25.30 or Chapter 28, metal flakes and metal powders), of a kind used for colouring any material or used as ingredients in the manufacture of colouring preparations.  The headings do not apply, however, to pigments dispersed in non-aqueous media, in liquid or paste form, of a kind used in the manufacture of paints, including enamels (heading 32.12), or to other preparations of heading 32.07, 32.08, 32.09, 32.10, 32.12, 32.13 or 32.15. 4. Heading 32.08 includes solutions (other than collodions) consisting of any of the products specified in headings 39.01 to 39.13 in volatile organic solvents. 5. The expression \\\"colouring matter\\\" in this Chapter does not include products of a kind used as extenders in oil paints, whether or not they are also suitable for colouring distempers. 6. The expression \\\"stamping foils\\\" in heading 32.12 applies only to thin sheets of a kind used for printing, for example, book covers or hat bands, and consisting of \u2014 (a)  Metallic powder (including powder of precious metal) or pigment, agglomerated with glue, gelatin or other binder; or (b)  Metal (including precious metal) or pigment, deposited on a supporting sheet of any material. SCHEDULE 1 Customs Tariff Act (2026 Revision) Heading Code Description Unit of Measure Rate of Duty 32.01 3201.00.00 Tanning extracts of vegetable origin; tannins and their salts, ethers, esters and other derivatives: KG 22% 32.02 3202.00.00 Synthetic organic tanning substances; inorganic tanning substances; tanning preparations, whether or not containing natural tanning substances; enzymatic preparations for pretanning: KG 22% 32.03 3203.00.00 Coloring 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 coloring matter of vegetable or animal origin KG 22% 32.04 3204.00.00 Synthetic organic coloring matter, whether or not chemically defined; preparations as specified in Note 3 to this chapter based on synthetic organic coloring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined: KG 22% 32.05 3205.00.00 Color lakes; preparations as specified in Note 3 to this chapter based on color lakes: KG 22% 32.06 3206.00.00 Other coloring matter; preparations as specified in note 3 to this chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined: KG 22% 32.07 3207.00.00 Prepared pigments, prepared opacifiers and prepared colors, vitrifiable enamels and glazes, engobes (slips), liquid lustres and similar preparations, of a kind used in the ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, ceramic, enamelling or glass industry; glass frit and other glass, in the form of powder, granules or flakes: KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 32.08 3208.00.00 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a nonaqueous medium; solutions as defined in note 4 to this chapter: LTR 22% 32.09 3209.00.00 Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium: LTR 22% 32.10 3210.00.00 Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather. LTR 22% 32.11 3211.00.00 Prepared driers. KG 22% 32.12 3212.00.00 Pigments (including metallic powders and flakes) dispersed in nonaqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other coloring matter put up in forms or packings for retail sale: M2 22% 32.13 3213.00.00 Artists', students' or signboard painters' colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar form or packings: KG 22% 32.14 Glaziers\u2019 putty, grafting putty, resin cements, caulking compounds and other mastics; painters\u2019 fillings; nonrefractory surfacing preparations for fa\u00e7ades, indoor walls, floors, ceilings or the like. 3214.10.10 Glaziers\u2019 putty, grafting putty, resin cements, caulking compounds and other mastics; painters\u2019 fillings KG 22% 3214.10.20 Spray polyurethane foam insulation KG 0% 3214.90.00 Non-refractory surfacing preparations for fa\u00e7ades, inside walls, floors, ceilings and the like KG 22% 32.15 3215.00.00 Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid: KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision)\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_33\", \"num\": \"33.\", \"text\": \"Chapter 33 - Essential oils and resinoids; perfumery, cosmetic or toilet preparations 33. Notes. 1. This Chapter does not cover \u2014 (a)  Natural oleoresins or vegetable extracts of heading 13.01 or 13.02; (b)  Soap or other products of heading 34.01; or (c)  Gum, wood or sulphate turpentine or other products of heading 38.05. 2. The expression \\\"odoriferous substances\\\" in heading 33.02 refers only to the substances of heading 33.01, to odoriferous constituents isolated from those substances or to synthetic aromatics. 3. Headings 33.03 to 33.07 apply, inter alia, to products, whether or not mixed (other than aqueous distillates and aqueous solutions of essential oils), suitable for use as goods of these headings and put up in packings of a kind sold by retail for such use. 4. The expression \\\"perfumery, cosmetic or toilet preparations\\\" in heading 33.07 applies, inter alia, to the following products \u2014  scented sachets; odoriferous preparations which operate by burning; perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations. Heading Code Description Unit of Measure Rate of Duty 33.01 Essential oils (terpeneless or not), including concretes and absolutes; resinoids, extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils: 3301.10.00 Essential oils of citrus fruit\u2014 KG 22% 3301.20.00 Essential oils other than those of citrus fruit\u2014 KG 22% 3301.30.00 Resinoids KG 22% 3301.90.00 Other KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 33.02 Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages: 3302.10.00 Of a kind used in the food or drink industries KG 22% 3302.90.00 Other: KG 22% 33.03 Perfumes and toilet waters. 3303.00.10 Perfumes KG 0% 3303.00.20 Toilette water (includes cologne,eau de toilette) KG 27% 3303.00.30 Bay water, Bay Rum, Lavender Water GAL $11.00 \/GAL 33.04 Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: 3304.10.00 Lip make-up preparations KG 22% 3304.20.00 Eye make-up preparations KG 22% 3304.30.00 Manicure or pedicure preparations KG 22% Other\u2014 3304.91.00 Powders, whether or not compressed: KG 22% 3304.99.00 Other: KG 22% 33.05 Preparations for use on the hair: 3305.10.00 Shampoos (with or without conditioner) KG 17% 3305.20.00 Preparations for permanent waving or straightening KG 22% 3305.30.00 Hair lacquers KG 22% 3305.90.00 Other KG 22% 33.06 Preparations for oral or dental hygiene, including denture fixative pastes and powders; yarn used to clean between the teeth (dental floss), in individual retail packages: 3306.10.00 Dentifrices: including toothpaste KG 22% 3306.20.00 Yarn used to clean between the teeth (dental floss) KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 3306.90.00 Other KG 22% 33.07 Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties: 3307.10.00 Pre-shave, shaving or after-shave preparations KG 22% 3307.20.00 Personal deodorants and antiperspirants KG 22% 3307.30.00 Perfumed bath salts and other bath preparations KG 22% Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: 3307.41.00 Agarbatti and other odoriferous preparations which operate by burning KG 22% 3307.49.00 Other KG 22% 3307.90.00 Other KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_34\", \"num\": \"34.\", \"text\": \"Chapter 34 - Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, \\\"dental waxes\\\" and dental preparations with a basis of plaster 34. Notes. 1. This Chapter does not cover \u2014 (a)  Edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould release preparations (heading 15.17); (b)  Separate chemically defined compounds; or (c)  Shampoos, dentifrices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents (heading 33.05, 33.06 or 33.07). 2. For the purposes of heading 34.01, the expression \\\"soap\\\" applies only to soap soluble in water.  Soap and the other products of heading 34.01 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments).  Products containing abrasive powders remain classified in heading 34.01 only if in the form of bars, cakes or moulded pieces or shapes.  In other forms they are to be classified in heading 34.05 as \\\"scouring powders and similar preparations\\\". 3. In heading 34.03 the expression \\\"petroleum oils and oils obtained from bituminous minerals\\\" applies to the products defined in Note 2 to Chapter 27. 4. In heading 34.04, subject to the exclusions provided below, the expression \\\"artificial waxes and prepared waxes\\\" applies only to \u2014 (a)  Chemically produced organic products of a waxy character, whether or not water-soluble; (b)  Products obtained by mixing different waxes; (c)  Products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other materials. The heading does not apply to \u2014 (a)  Products of heading 15.16, 34.02 or 38.23, even if having a waxy character; (b)  Unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of heading 15.21; (c)  Mineral waxes or similar products of heading 27.12, whether or not intermixed or merely coloured; or (d)  Waxes mixed with, dispersed in or dissolved in a liquid medium (headings 34.05, 38.09, etc.). SCHEDULE 1 Customs Tariff Act (2026 Revision) Heading Code Description Unit of Measure Rate of Duty 34.01 3401.00.00 Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, molded pieces or shapes, whether or not containing soap; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: KG 17% Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 34.01: 34.02 3402.10.00 Organic surface-active agents, whether or not put up for retail sale: KG 22% Preparations put up for retail sale: 3402.20.10 Dishwashing Detergents: Liquid or Powdered form KG 17% 3402.20.20 Bleaches: Liquid or Powdered form KG 17% 3402.90.00 Other: KG 17% 34.03 3403.00.00 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anticorrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing petroleum oils or of oils obtained from bituminous minerals. KG 22% 34.04 3404.00.00 Artificial waxes and prepared waxes: KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 34.05 3405.00.00 Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 34.04: KG 22% 34.06 3406.00.00 Candles, tapers and the like. KG 22% 34.07 3407.00.00 Modeling pastes, including those put up for children's amusement; preparations known as \\\"dental wax\\\" or as \\\"dental impression compounds\\\", put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulfate). KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision)\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_35\", \"num\": \"35.\", \"text\": \"Chapter 35 - Albuminoidal substances; modified starches; glues; enzymes 35. Notes. 1. This Chapter does not cover \u2014 (a)  Yeasts (heading 21.02); (b)  Blood fractions (other than blood albumin not prepared for therapeutic or prophylactic uses), medicaments or other products of Chapter 30; (c)  Enzymatic preparations for pre-tanning (heading 32.02); (d)  Enzymatic soaking or washing preparations or other products of Chapter 34; (e)  Hardened proteins (heading 39.13); or (f)  Gelatin products of the printing industry (Chapter 49). 2. For the purposes of heading 35.05, the term \\\"dextrins\\\" means starch degradation products with a reducing sugar content, expressed as dextrose. Such products with a reducing sugar content fall in heading 17.02. Heading Code Description Unit of Measure Rate of Duty 35.01 3501.00.00 Casein, caseinates and other casein derivatives; casein glues: KG 22% 35.02 3502.00.00 Albumins, including concentrates of two or more whey proteins, albuminates and other albumin derivatives: KG 22% 35.03 3503.00.00 Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or colored) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 35.01: KG 22% 35.04 3504.00.00 Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed: KG 22% 35.05 Dextrins and other modified starches (for example, pregelatinized or esterified starches); glues based on starches, or on dextrins or other modified starches: 3505.10.00 Dextrins and other modified starches: KG 22% 3505.20.00 Glues KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 35.06 Prepared glues and other prepared adhesives, not elsewhere specified or included; products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives. 3506.10.00 Products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives. KG 22% 3506.90.00 Other: KG 22% 35.07 3507.00.00 Enzymes; prepared enzymes not elsewhere specified or included: KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision)\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_36\", \"num\": \"36.\", \"text\": \"Chapter 36 - Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations 36. Notes. 1. This Chapter does not cover separate chemically defined compounds other than those described in Note 2 (a) or (b) below. 2. The expression \\\"articles of combustible materials\\\" in heading 36.06 applies only to \u2014 (a)  Metaldehyde, hexamethylenetetramine and similar substances, put up in forms (for example, tablets, sticks or similar forms) for use as fuels; fuels with a basis of alcohol, and similar prepared fuels, in solid or semi-solid form; (b)  Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters; and (c)  Resin torches, firelighters and the like. Heading Code Description Unit of Measure Rate of Duty 36.01 3601.00.00 Propellent powders. KG 22% 36.02 3602.00.00 Prepared explosives, other than propellent powders: KG 22% 36.03 3603.00.00 Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators. KG 22% 36.04 3604.00.00 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles. KG 22% 36.05 3605.00.00 Matches, other than pyrotechnic articles of heading 36.04 Gross Cntnrs. 36.06 Ferrocerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in note 2 to this Chapter: KG 22% 36.06 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter. 3606.10.00 Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters. NO. 42% 3606.90.00 Other: Resin torches, firelighters and the like. KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_37\", \"num\": \"37.\", \"text\": \"Chapter 37 - Photographic or cinematographic goods 37. Notes. 1. This Chapter does not cover waste or scrap. 2. In this Chapter the word \\\"photographic\\\" relates to the process by which visible images are formed, directly or indirectly, by the action of light or other forms of radiation on photosensitive surfaces. Heading Code Description Unit of Measure Rate of Duty 37.01 Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed whetheror not in packs: 3701.10.00 For X-ray\u2014 M2 22% 3701.20.00 Instant print film M2 22% 3701.30.00 Other plates and film M2 22% Other\u2014 Colour photography 3701.91.00 For colour photography (polychrome) M2 22% 3701.99.00 Other: M2 22% 37.02 Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls, sensitised, unexposed. 3702.10.00 For X-ray: M2 22% 3702.20.00 Instant print film M2 22% 3702.30.00 Other film, without perforations, of a width not exceeding 105 mm\u2014 M2 22% 3702.40.00 Other film, without perforations, of a width exceeding 105 mm (4.1 in.): M2 22% 3702.50.00 Other film, for colour photography (polychrome)\u2014 M2 22% 3702.90.00 Other\u2014 M2 22% 37.03 3703.00.00 Photographic paper, paperboard and textiles, sensitised, unexposed: M2 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 37.04 3704.00.00 Photographic plates, film, paper, paperboard and textiles, exposed but not developed. M2 22% 37.05 3705.00.00 Photographic plates and film, exposed and developed, other than motion picture film: M2 22% 37.06 3706.00.00 Motion-picture film, exposed and developed, whether or not incorporating sound track or consisting only of sound track: M 22% 37.07 3707.00.00 Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured portions or put up for retail sale in a form ready for use. KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_38\", \"num\": \"38.\", \"text\": \"Chapter 38 - Miscellaneous chemical products 38. Notes. 1. This Chapter does not cover \u2014 (a)  Separate chemically defined elements or compounds with the exception of the following\u2014 (i)  Artificial graphite (heading 38.01); (ii) Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in heading 38.08; (iii) Products put up as charges for fire-extinguishers or put up in fireextinguishing grenades (heading 38.13); (iv)  Certified reference materials specified in Note 2 below; (v)  Products specified in Note 3 (a) or 3 (c) below; (b)  Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally heading 21.06); (c)  Ash and residues (including sludges, other than sewage sludge), containing metals, arsenic or their mixtures and meeting the requirements of Note 3 (a) or 3 (b) to Chapter 26 (heading 26.20); (d)  Medicaments (heading 30.03 or 30.04); or (e)  Spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (heading 26.20), spent catalysts of a kind used principally for the recovery of precious metal (heading 71.12) or catalysts consisting of metals or metal alloys in the form of, for example, finely divided powder or woven gauze (Section 14 or 15). 2.   (1)  For the purpose of heading 38.22, the expression \\\"certified reference materials\\\" means reference materials which are accompanied by a certificate which indicates the values of the certified properties, the methods used to determine these values and the degree of certainty associated with each value and which are suitable for analytical, calibrating or referencing purposes. (2) With the exception of the products of Chapter 28 or 29, for the classification of certified reference materials, heading 38.22 shall take precedence over any other heading in this Act. 3. Heading 38.24 includes the following goods which are not to be classified in any other heading of this Act \u2014 SCHEDULE 1 Customs Tariff Act (2026 Revision) (a)  Cultured crystals (other than optical elements), of magnesium oxide or of the halides of the alkali or alkaline-earth metals; (b)  Fusel oil; Dippel's oil; (c)  Ink removers put up in packings for retail sale; (d)  Stencil correctors and other correcting fluids put up in packings for retail sale; and (e)  Ceramic firing testers, fusible (for example, Seger cones). 4. Throughout this Act, \\\"municipal waste\\\" means waste of a kind collected from households, hotels, restaurants, hospitals, shops, offices, etc., road and pavement sweepings, as well as construction and demolition waste.  Municipal waste generally contains a large variety of materials such as plastics, rubber, wood, paper, textiles, glass, metals, food materials, broken furniture and other damaged or discarded articles.  The term \\\"municipal waste\\\", however, does not cover \u2014 (a)  Individual materials or articles segregated from the waste, such as wastes of plastics, rubber, wood, paper, textiles, glass or metals and spent batteries which fall in their appropriate headings of this Act; (b)  Industrial waste; (c)  Clinical waste, as defined in Note 6 (a) below. 5. For the purposes of heading 38.25, \\\"sewage sludge\\\" means sludge arising from urban effluent treatment plant and includes pre-treatment waste, scourings and unstabilised sludge.  Stabilised sludge when suitable for use as fertiliser is excluded (Chapter 31). 6. For the purposes of heading 38.25, the expression \\\"other wastes\\\" applies to \u2014 (a)  Clinical waste, that is, contaminated waste arising from medical research, diagnosis, treatment or other medical, surgical, dental or veterinary procedures, which often contain pathogens and pharmaceutical substances and require special disposal procedures (for example, soiled dressings, used gloves and used syringes); (b)  Waste organic solvents; (c)  Wastes of metal pickling liquors, hydraulic fluids, brake fluids and antifreezing fluids; and (d)  Other wastes from chemical or allied industries. The expression \\\"other wastes\\\" does not, however, cover wastes which contain mainly petroleum oils or oils obtained from bituminous minerals (heading 27.10). Customs Tariff Act (2026 Revision) SCHEDULE 1 7. For the purposes of Headings 38.25, \\\"waste organic solvents\\\" are wastes containing mainly organic solvents, not fit for further use as presented as primary products, whether or not intended for recovery of the solvents. Heading Code Description Unit of Measure Rate of Duty 38.01 3801.00.00 Artificial graphite; colloidal or semicolloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semimanufactures: KG 22% 38.02 3802.00.00 Activated carbon; activated natural mineral products; animal black, including spent animal black: KG 22% 38.03 3803.00.00 Tall oil, whether or not refined. KG 22% 38.04 3804.00.00 Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 38.03. KG 22% 38.05 3805.00.00 Gum, wood or sulfate turpentine and other terpenic oils produced by the distillation or other treatment of coniferous woods; crude dipentene; sulfite turpentine and other crude paracymene; pine oil containing alphaterpineol as the main constituent: KG 22% 38.06 3806.00.00 Rosin and resin acids, and derivatives thereof; rosin spirit KG 22% 38.07 3807.00.00 Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch. KG 22% 38.08 Insecticides, rodenticides, fungicides, herbicides, antisprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulfur-treated bands, wicks and candles, and flypapers): 3808.10.00 Insecticides KG 0% 3808.20.00 Fungicides KG 0% 3808.30.00 Herbicides, anti-sprouting products and plant-growth regulators KG 0% 3808.40.00 Disinfectants KG 0% SCHEDULE 1 Customs Tariff Act (2026 Revision) 3808.90.00 Other KG 0% 38.09 3809.00.00 Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included: KG 22% 38.10 3810.00.00 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods: KG 22% 38.11 Antiknock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anticorrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils: Antiknock preparations: 3811.11.00 Based on lead compounds KG 22% 3811.19.00 Other KG 22% Additives for lubricating oils: 3811.21.00 Containing petroleum oils or oils obtained from bituminous minerals KG 22% 3811.29.00 Other KG 22% 3811.90.00 Other KG 22% 38.12 3812.00.00 Prepared rubber accelerators; compound plasticizers for rubber or plastics not elsewhere specified or included, antioxidizing preparations and other compound stabilizers for rubber or plastics: KG 22% 38.13 3813.00.00 Preparations and charges for fireextinguishers; charged fireextinguishing grenades. KG 22% 38.14 3814.00.00 Organic composite solvents and thinners, not elsewhere specified or included; prepared paint or varnish removers KG 22% 38.15 3815.00.00 Reaction initiators, reaction accelerators and catalytic KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 preparations, not elsewhere specified or included: 38.16 3816.00.00 Refractory cements, mortars, concretes, and similar compositions, other than products of heading 38.01: KG 22% 38.17 3817.00.00 Mixed alkylbenzenes and mixed alkylnaphthalenes, other than those of heading 27.07 or 29.02: KG 22% 38.18 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 22% 38.19 3819.00.00 Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing petroleum oils or oils obtained from bituminous minerals. KG 22% 38.2 3820.00.00 Antifreezing preparations and prepared deicing fluids KG 22% 38.21 3821.00.00 Prepared culture media for development of micro-organisms KG 22% 38.22 3822.00.00 Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, other than those of heading 30.02 or 30.06; certified reference materials. KG 22% 38.23 3823.00.00 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols: KG 22% 38.24 3824.00.00 Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: KG 22% 38.25 3825.00.00 Residual products of the chemical or allied industries, not elsewhere specified or included; municipal waste; sewage sludge; other wastes specified in note 6 to this chapter: KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF Notes. 1. Goods put up in sets consisting of two or more separate constituents, some or all of which fall in this Section and are intended to be mixed together to obtain a product of Section 6 or 7, are to be classified in the heading appropriate to that product, provided that the constituents are\u2014 (a)   having regard to the manner in which they are put up, clearly identifiable as being intended to be used together without first being repacked; (b)   presented together; and (c)   identifiable, whether by their nature or by the relative proportions in which they are present, as being complementary one to another. 2. Except for the goods of heading 39.18 or 39.19, plastics, rubber, and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_39\", \"num\": \"39.\", \"text\": \"Chapter 39 - Plastics and articles thereof. 39. Notes. 1. Throughout this Act the expression \\\"plastics\\\" means those materials of headings 39.01 to 39.14 which are or have been capable, either at the moment of polymerisation or at some subsequent stage, of being formed under external influence (usually heat and pressure, if necessary with a solvent or plasticiser) by moulding, casting, extruding, rolling or other process into shapes which are retained on the removal of the external influence. Throughout this Act any reference to \\\"plastics\\\" also includes vulcanised fibre. The expression, however, does not apply to materials regarded as textile materials of Section 11. 2. This Chapter does not cover \u2014 (a) Waxes of heading 27.12 or 34.04; (b) Separate chemically defined organic compounds (Chapter 29); (c) Heparin or its salts (heading 30.01); Customs Tariff Act (2026 Revision) SCHEDULE 1 (d) Solutions (other than collodions) consisting of any of the products specified in headings 39.01 to 39.13 in volatile organic solvents (heading 32.08); stamping foils of heading 32.12; (e) Organic surface-active agents or preparations of heading 34.02; (f) Run gums or ester gums (heading 38.06); (g) Diagnostic or laboratory reagents on a backing of plastics (heading 38.22); (h) Synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof; (i) Saddlery or harness (heading 42.01) or trunks, suitcases, handbags or other containers of heading 42.02; (j) Plaits, wickerwork or other articles of Chapter 46; (k) Wall coverings of heading 48.14; (l) Goods of Section 11 (textiles and textile articles); (m) Articles of Section 12 (for example, footwear, headgear, umbrellas, sun umbrellas, walking-sticks, whips, riding-crops or parts thereof); (n) Imitation jewellery of heading 71.17; (o) Articles of Section 16 (machines and mechanical or electrical appliances); (p) Parts of aircraft or vehicles of Section 17; (q) Articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments); (r) Articles of Chapter 91 (for example, clock or watch cases); (s) Articles of Chapter 92 (for example, musical instruments or parts thereof); (t) Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, illuminated signs, prefabricated buildings); (u) Articles of Chapter 95 (for example, toys, games, sports requisites); or (v) Articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils). 3. Headings 39.01 to 39.11 apply only to goods of a kind produced by chemical synthesis, falling in the following categories\u2014 (a) Liquid synthetic polyolefins (headings 39.01 and 39.02); (b) Resins, not highly polymerised, of the coumarone-indene type (heading 39.11); (c) Other synthetic polymers; (d) Silicones (heading 39.10); SCHEDULE 1 Customs Tariff Act (2026 Revision) (e) Resols (heading 39.09) and other prepolymers. 4. The expression \\\"copolymers\\\" covers all polymers. For the purposes of this Chapter, except where the context otherwise requires, copolymers (including co-polycondensates, co-polyaddition products, block copolymers and graft copolymers) and polymer blends are to be classified in the heading covering polymers of that comonomer unit which predominates by weight over every other single comonomer unit.  For the purposes of this Note, constituent comonomer units of polymers falling in the same heading shall be taken together. If no single comonomer unit predominates, copolymers or polymer blends, as the case may be, are to be classified in the heading which occurs last in numerical order among those which equally merit consideration. 5. Chemically modified polymers, that is those in which only appendages to the main polymer chain have been changed by chemical reaction, are to be classified in the heading appropriate to the unmodified polymer.  This provision does not apply to graft copolymers. 6. In headings 39.01 to 39.14, the expression \\\"primary forms\\\" applies only to the following forms \u2014 (a) Liquids and pastes, including dispersions (emulsions and suspensions) and solutions; (b) Blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms. 7. Heading 39.15 does not apply to waste, parings and scrap of a single thermoplastic material, transformed into primary forms (headings 39.01 to 39.14). 8. For the purposes of heading 39.17, the expression \\\"tubes, pipes and hoses\\\" means hollow products, whether semi-manufactures or finished products, of a kind generally used for conveying, conducting or distributing gases or liquids (for example, ribbed garden hose, perforated tubes).  This expression also includes sausage casings and other lay-flat tubing.  However, except for the lastmentioned, those having an internal cross-section other than round, oval, rectangular (in which the length does not exceed 1.5 times the width) or in the shape of a regular polygon are not to be regarded as tubes, pipes and hoses but as profile shapes. 9. For the purposes of heading 39.18, the expression \\\"wall or ceiling coverings of plastics\\\" applies to products in rolls, suitable for wall or ceiling decoration, consisting of plastics fixed permanently on a backing of any material other than Customs Tariff Act (2026 Revision) SCHEDULE 1 paper, the layer of plastics (on the face side) being grained, embossed, coloured, design-printed or otherwise decorated. 10. In headings 39.20 and 39.21, the expression \\\" plates, sheets, film, foil and strip\\\" applies only to plates, sheets, film, foil and strip (other than those of Chapter 54) and to blocks of regular geometric shape, whether or not printed or otherwise surface-worked, uncut or cut into rectangles (including squares) but not further worked (even if when so cut they become articles ready for use). 11. Heading 39.25 applies only to the following articles, not being products covered by any of the earlier headings: (a)  Reservoirs, tanks (including septic tanks), vats and similar containers; (b) Structural elements used, for example, in floors, walls or partitions, ceilings or roofs; (c) Gutters and fittings therefor; (d) Doors, windows and their frames and thresholds for doors; (e) Balconies, balustrades, fencing, gates and similar barriers; (f) Shutters, blinds (including Venetian blinds) and similar articles and parts and fittings thereof; (g) Large-scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses; (h) Ornamental architectural features, for example, flutings, cupolas, dovecotes; and (i) Fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates. 12. Within any one heading of this Chapter, polymers (including copolymers) and chemically modified polymers are to be classified according to the following provisions \u2014 (a)  Where there is a subheading named \\\"Other\\\" in the same series \u2014 (i)  The designation in a subheading of a polymer by the prefix \\\"poly\\\" (e.g., polyethylene and polyamide-6,6) means that the constituent monomer unit or monomer units of the named polymer taken together must contribute a majority by weight of the total polymer content. (ii) Chemically modified polymers are to be classified in the subheading named \\\"Other\\\", provided that the chemically modified polymers are not more specifically covered by another subheading. SCHEDULE 1 Customs Tariff Act (2026 Revision) (iii) Polymers not meeting (1) or (2) above, are to be classified in the subheading, among the remaining subheadings in the series, covering polymers of that monomer unit which predominates by weight over every other single comonomer unit.  For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together.  Only the constituent comonomer units of the polymers in the series of subheadings under consideration are to be compared. (b)  Where there is no subheading named \\\"Other\\\" in the same series (i)  Polymers are to be classified in the subheading covering polymers of that monomer unit which predominates by weight over every other single comonomer unit.  For this purpose, constituent monomer units of polymers falling in the same subheading shall be taken together. Only the constituent comonomer units of the polymers in the series under consideration are to be compared. (ii) Chemically modified polymers are to be classified in the subheading appropriate to the unmodified polymer. Polymer blends are to be classified in the same subheading as polymers of the same monomer units in the same proportions. 13. For the purposes of Heading 39.20, the term \\\"plasticisers\\\" includes secondary plasticisers. Heading Code Description Unit of Measure Rate of Duty 39.01 3901.00.00 Polymers of ethylene: KG 22% 39.02 3902.00.00 Polymers of propylene or of other olefins: KG 22% 39.03 3903.00.00 Polymers of styrene: KG 22% 39.04 3904.00.00 Polymers of vinyl chloride or of other halogenated olefins: KG 22% 39.05 3905.00.00 Polymers of vinyl acetate or of other vinyl esters; other vinyl polymers: KG 22% 39.06 3906.00.00 Acrylic polymers: KG 22% 39.07 3907.00.00 Polyacetals, other polyethers and epoxide resins; polycarbonates, alkyd resins, polyallyl esters, and other polyesters: KG 22% 39.08 3908.00.00 Polyamides: KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 39.09 3909.00.00 Amino-resins, phenolic resins and polyurethanes: KG 22% 39.10 3910.00.00 Silicones: KG 22% 39.11 3911.00.00 Petroleum resins; coumarone-indene resins polyterpenes, polysulfides, polysulfones and other products specified in note 3 to this chapter, not elsewhere specified or included: KG 22% 39.12 3912.00.00 Cellulose and its chemical derivatives, not elsewhere specified or included: KG 22% 39.13 3913.00.00 Natural polymers (for example, alginic acid) and modified natural polymers (for example, hardened proteins, chemical derivatives of natural rubber), not elsewhere specified or included: KG 22% 39.14 3914.00.00 Ion-exchangers based on polymers of headings 39.01 to 39.13: KG 22% 39.15 3915.00.00 Waste, parings and scrap, of plastics: KG 22% 39.16 3916.00.00 Monofilament , rods, sticks and profile shapes, whether or not surface-worked but not otherwise worked, of plastics: KG 22% 39.17 3917.00.00 Tubes, pipes and hoses, and fittings therefor (for example, joints, elbows, flanges), of plastics: KG 22% 39.18 3918.00.00 Floor coverings of plastics, whether or not self-adhesive, in rolls or in the form of tiles; wall or ceiling coverings of plastics, as defined in note 9 to this chapter: M2 22% 39.19 Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls. 3919.10.10 Low E-film, in rolls 20 cm wide or less M2 0% 3919.10.90 Other self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, in rolls 20 cm wide or less M2 22% 3919.90.10 Low E-film, in rolls more than 20 cm wide M2 0% 3919.90.90 Other self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, in rolls more than 20 cm wide (excluding floor, wall and ceiling coverings of heading 39.18) M2 22% 39.20 3920.00.00 Other plates, sheets, film, foil and strip, of plastics non-cellular and not reinforced, laminated, supported or similarly combined with other materials: KG 22% 39.21 Other plates, sheets, film, foil and strip, of plastics. SCHEDULE 1 Customs Tariff Act (2026 Revision) 3921.11.00 Plates, sheets, film, foil and strip, of cellular polymers of styrene, unworked or merely surface-worked or merely cut into squares or rectangles (excluding selfadhesive products, and floor, wall and ceiling coverings of heading 39.18 and sterile surgical or dental adhesion barriers of tariff code 3006.10.00) M2 22% 3921.12.00 Plates, sheets, film, foil and strip, of cellular polymers of vinyl chloride, unworked or merely surface-worked or merely cut into squares or rectangles (excluding self-adhesive products, and floor, wall and ceiling coverings of heading 39.18 and sterile surgical or dental adhesion barriers of tariff code 3006.10.00) M2 22% 3921.13.00 Plates, sheets, film, foil and strip, of cellular polyurethanes, unworked or merely surface-worked or merely cut into squares or rectangles (excluding selfadhesive products, and floor, wall and ceiling coverings of heading 39.18 and sterile surgical or dental adhesion barriers of tariff code 3006.10.00) M2 0% 3921.14.00 Plates, sheets, film, foil and strip, of regenerated cellular cellulose, unworked or merely surface-worked or merely cut into squares or rectangles (excluding selfadhesive products, and floor, wall and ceiling coverings of heading 39.18 and sterile surgical or dental adhesion barriers of tariff code 3006.10.00) M2 22% 3921.19.00 Plates, sheets, film, foil and strip, of cellular plastic, unworked or merely surface-worked or merely cut into squares or rectangles (excluding those of polymers of styrene, vinyl chloride, polyurethanes and regenerated cellulose, self-adhesive products, and floor, wall and ceiling coverings of heading 39.18 and sterile surgical or dental adhesion barriers of tariff code 3006.10.00) M2 22% 3921.90.00 Plates, sheets, film, vinyl, foil and strip, of plastics, reinforced, laminated, supported or similarly combined with other materials, unworked or merely surface-worked or merely cut into squares or rectangles (excluding of cellular plastic; self-adhesive products, and floor, wall and ceiling coverings of heading 39.18) M2 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 39.22 Baths, shower baths, sinks, washbasins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware, of plastics: 3922.10.00 Baths, shower-baths, sinks and washbasins M2 22% 3922.20.00 Lavatory seats and covers M2 22% 3922.90.00 Other M2 22% 39.23 Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: 3923.10.00 Boxes, cases, crates and similar articles X 22% 3923.20.00 Sacks and bags (including cones): X 22% 3923.30.00 Carboys, bottles, flasks and similar articles X 22% 3923.40.00 Spools, cops, bobbins and similar supports . X 22% 3923.50.00 Stoppers, lids, caps and other closures X 22% 3923.90.00 Other X 22% 39.24 3924.00.00 Tableware, kitchenware, other household articles and toilet articles of plastic. X 22% 39.25 Builders' ware of plastics, not elsewhere specified or included: 3925.10.00 Reservoirs, tanks, vats and similar containers. X 22% 3925.20.00 Doors, windows and their frames and thresholds for doors: NO 22% 3925.30.00 Shutters, blinds (including venetian blinds) and similar articles and parts thereof: NO 22% 3925.90.00 Other X 22% 39.26 Other articles of plastics and articles of other materials of headings 39.01 to 39.14: Office supplies 3926.10.10 Office supplies KG 22% 3926.20.00 Articles of apparel and clothing accessories (including gloves, mittens and mitts): DPR 22% 3926.30.00 Fittings for furniture, coachwork or the like: KG 22% 3926.40.00 Statuettes and other ornamental articles KG 22% 3926.90.00 Other: KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) Customs Tariff Act (2026 Revision) SCHEDULE 1\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_40\", \"num\": \"40.\", \"text\": \"Chapter 40 - Rubber and articles thereof. 40. Notes. 1. Except where the context otherwise requires, throughout this Act the expression \\\"rubber\\\" means the following products, whether or not vulcanised or hard \u2014 natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, synthetic rubber, factice derived from oils, and such substances reclaimed. 2. This Chapter does not cover \u2014 (a)  Goods of Section 11 (textiles and textile articles); (b)  Footwear or parts thereof of Chapter 64; (c)  Headgear or parts thereof (including bathing caps) of Chapter 65; (d)  Mechanical or electrical appliances or parts thereof of Section 16 (including electrical goods of all kinds), of hard rubber; (e)  Articles of Chapter 90, 92, 94 or 96; or (f)  Articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of headings 40.11 to 40.13). 3. In headings 40.01 to 40.03 and 40.05, the expression \\\"primary forms\\\" applies only to the following forms \u2014 (a)  Liquids and pastes (including latex, whether or not pre-vulcanised, and other dispersions and solutions); (b)  Blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms. 4. In Note 1 to this Chapter and in heading 40.02, the expression \\\"synthetic rubber\\\" applies to \u2014 (a)  Unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non-thermoplastic substances which, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five minutes, to a length not greater than one and a half times their original length.  For the purposes of this test, substances necessary for the cross-linking, such as vulcanising activators or accelerators, may be added; the presence of substances as provided for by Note 5 (b) (ii) and (iii) is also permitted.  However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticisers and fillers, is not permitted; (b)  Thioplasts (TM); and (c)  Natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures of unsaturated synthetic SCHEDULE 1 Customs Tariff Act (2026 Revision) substances with saturated synthetic high polymers provided that all the above-mentioned products comply with the requirements concerning vulcanisation, elongation and recovery in (a) above. 5.(1) Headings 40.01 and 40.02 do not apply to any rubber or mixture of rubbers which has been compounded, before or after coagulation, with \u2014 (a)  vulcanising agents, accelerators, retarders or activators (other than those added for the preparation of pre-vulcanised rubber latex); (b)  pigments or other colouring matter, other than those added solely for the purpose of identification; (c)  plasticisers or extenders (except mineral oil in the case of oil-extended rubber), fillers, reinforcing agents, organic solvents or any other substances, except those permitted under (b); (2)  The presence of the following substances in any rubber or mixture of rubbers shall not affect its classification in heading 40.01 or 40.02, as the case may be, provided that such rubber or mixture of rubbers retains its essential character as a raw material \u2014 (a)  emulsifiers or anti-tack agents; (b)  small amounts of breakdown products of emulsifiers; (c)  very small amounts of the following\u2014 heat-sensitive agents (generally for obtaining thermosensitive rubber latexes), cationic surface-active agents (generally for obtaining electro-positive rubber latexes), antioxidants, coagulants, crumbling agents, freeze-resisting agents, peptisers, preservatives, stabilisers, viscosity-control agents, or similar specialpurpose additives. 6. For the purposes of heading 40.04, the expression \\\"waste, parings and scrap\\\" means rubber waste, parings and scrap from the manufacture or working of rubber and rubber goods definitely not usable as such because of cutting-up, wear or other reasons. 7. Thread wholly of vulcanised rubber, is to be classified as strip, rods or profile shapes, of heading 40.08. 8. Heading 40.10 includes conveyor or transmission belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber. 9. In headings 40.01, 40.02, 40.03, 40.05 and 40.08, the expressions \\\"plates\\\", \\\"sheets\\\" and \\\"strip\\\" apply only to plates, sheets and strip and to blocksof regular geometric shape, uncut or simply cut to rectangular (including square) shape, whether or not having the character of articles and whether or not printed or otherwise surface-worked, but not otherwise cut to shape or further worked. Customs Tariff Act (2026 Revision) SCHEDULE 1 In heading 40.08 the expressions \\\"rods\\\" and \\\"profile shapes\\\" apply only to such products, whether or not cut to length or surface-worked but not otherwise worked. Heading Code Description Unit of Measure Rate of Duty 40.01 4001.00.00 Natural rubber, balata, gutta-percha, guayule, chicle and similar natural gums, in primary forms or in plates, sheets or strip: KG 22% 40.02 4002.00.00 Synthetic rubber and factice derived from oils, in primary forms or in plates, sheets or strip; mixtures of any product of heading 40.01 with any product of this heading, in primary forms or in plates, sheets or strip: KG 22% 40.03 4003.00.00 Reclaimed rubber in primary forms or in plates, sheets or strip KG 22% 40.04 4004.00.00 Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom. KG 22% 40.05 4005.00.00 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip: KG 22% 40.06 4006.00.00 Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber: KG 22% 40.07 4007.00.00 Vulcanised rubber thread and cord. KG 22% 40.08 4008.00.00 Plates, sheets, strip, rods and profile shapes of vulcanised rubber other than hard rubber: KG 22% 40.09 4009.00.00 Tubes, pipes and hoses, of vulcanized rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges): NO. 22% 40.10 Conveyor or transmission belts or belting of vulcanised rubber: 4010.10.00 Conveyor belts or belting: KG 22% Transmission belts or belting: 4010.30.10 For Motor Vehicles KG 22% 4010.30.20 Other belting: KG 22% 40.11 New pneumatic tires, of rubber: 4011.10.00 Of a kind used on motor cars (including station wagons and racing cars): NO. 22% 4011.20.00 Of a kind used on buses or trucks: NO. 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 4011.30.00 Of a kind used on aircraft NO. 22% 4011.40.00 Of a kind used on motorcycles NO. 22% 4011.50.00 Of a kind used on bicycles NO. 22% Other, having a \\\"herring-bone\\\" or similar tread\u2014 4011.91.00 Of a kind used on agricultural or forestry vehicles and machines NO. 22% 4011.92.00 Of a kind used on construction or industrial handling vehicles and machines. NO. 22% 4011.99.00 Other: NO. 22% 40.12 Retreaded or used pneumatic tires, of rubber; solid or cushion tires, tire treads and tire flaps, of rubber: Retreaded tires: 4012.11.00 Of a kind used on motor cars (including station wagons and racing cars) NO. 22% 4012.12.00 Of a kind used on buses or lorries NO. 22% 4012.13.00 Of a kind used on aircraft NO. 22% 4012.19.00 Other NO. 22% 4012.20.00 Used pneumatic tyres: Motor Vehicles NO. 22% 4012.90.00 Other NO. 22% 40.13 Inner tubes, of rubber: 4013.10.00 Of a kind used on motor cars (including station wagons and racing cars), buses or trucks: NO. 22% 4013.20.00 Of a kind used on bicycles NO. 22% 4013.90.00 Other NO. 22% 40.14 Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber. 4014.10.00 Sheath contraceptives (Condoms) DOZ 12% 4014.90.00 Other: DOZ 12% 40.15 Articles of apparel and clothing accessories (including gloves, surgical gloves, mittens or mitts), for all purposes, of vulcanised rubber other than hard rubber: Gloves, mittens and mitts\u2014 4015.11.00 Surgical DPR 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 4015.19.00 Other DPR 22% 4015.90.00 Other DPR 22% 40.16 Other articles of vulcanized rubber other than hard rubber: 4016.10.00 Of cellular rubber NO. 22% Other: 4016.91.00 Floor coverings and mats NO. 22% 4016.92.00 Erasers NO. 22% 4016.93.00 Gaskets, washers and other seals NO. 22% 4016.94.00 Boat or dock fenders, whether or not inflatable NO. 22% 4016.95.00 Other inflatable articles NO. 22% 4016.99.00 Other: NO. 22% 40.17 4017.00.00 Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber. NO. 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_41\", \"num\": \"41.\", \"text\": \"Chapter 41 - Raw hides and skins (other than furskins) and leather 41. Notes. 1. This Chapter does not cover \u2014 (a)  Parings or similar waste, of raw hides or skins (heading 05.11); (b)  Birdskins or parts of birdskins, with their feathers or down, of heading 05.05 or 67.01; or (c)  Hides or skins, with the hair or wool on, raw, tanned or dressed (Chapter 43); the following are, however, to be classified in Chapter 41, namely, raw hides and skins with the hair or wool on, of bovine animals (including buffalo), of equine animals, of sheep or lambs (except Astrakhan, Broadtail, Caracul, Persian or similar lambs, Indian, Chinese, Mongolian or Tibetan lambs), of goats or kids (except Yemen, Mongolian or Tibetan goats and kids), of swine (including peccary), of chamois, of gazelle, of reindeer, of elk, of deer, of roebucks or of dogs. 2.      (1)  Headings 41.04 to 41.06 do not cover hides and skins which have undergone a tanning (including pre-tanning) process which is reversible (headings 41.01 to 41.03, as the case may be). (2)  For the purposes of headings 41.04 to 41.06, the term \\\"crust\\\" includes hides and skins that have been retanned, coloured or fat-liquored (stuffed) prior to drying. 3. Throughout this Act the expression \\\"composition leather\\\" means only substances of the kind referred to in heading 41.15. Heading Code Description Unit of Measure Rate of Duty Customs Tariff Act (2026 Revision) SCHEDULE 1 41.01 4101.00.00 Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split. PCS 22% 41.02 4102.00.00 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by Note 1 (c) to this Chapter. PCS 22% 41.03 4103.00.00 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by Note 1 (b) or 1 (c) to this Chapter. PCS 22% 41.04 4104.00.00 Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared. M2 22% 41.05 4105.00.00 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared. M2 22% 41.06 4106.00.00 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared. M2 22% 41.07 4107.00.00 Leather further prepared after tanning or crusting, including parchmentdressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41.14. M2 0% 41.12 4112.00.00 Leather further prepared after tanning or crusting, including parchmentdressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of heading 41.14. M2 0% 41.13 4113.00.00 Leather further prepared after tanning or crusting, including parchmentdressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 41.14. M2 0% SCHEDULE 1 Customs Tariff Act (2026 Revision) 41.14 4114.00.00 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather. M2 22% 41.15 4115.00.00 Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour. M2 0% Customs Tariff Act (2026 Revision) SCHEDULE 1\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_42\", \"num\": \"42.\", \"text\": \"Chapter 42 - Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut) 42. Notes. 1. This Chapter does not cover \u2014 (a)  Sterile surgical catgut or similar sterile suture materials (heading 30.06); (b)  Articles of apparel or clothing accessories (except gloves, mittens and mitts), lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming (heading 43.03 or 43.04); (c)  Made up articles of netting (heading 56.08); (d)  Articles of Chapter 64; (e)  Headgear or parts thereof of Chapter 65; (f)  Whips, riding-crops or other articles of heading 66.02; (g)  Cuff-links, bracelets or other imitation jewellery (heading 71.17); (h)  Fittings or trimmings for harness, such as stirrups, bits, horse brasses and buckles, separately presented (generally Section 15); (i)  Strings, skins for drums or the like, or other parts of musical instruments (heading 92.09); (j)  Articles of Chapter 94 (for example, furniture, lamps and lighting fittings); (k)  Articles of Chapter 95 (for example, toys, games, sports requisites); or (l)  Buttons, press-fasteners, snap-fasteners, press-studs, button moulds or other parts of these articles, button blanks, of heading 96.06. 2.     (1)  In addition to the provisions of Note 1 above, heading 42.02 does not cover \u2014 (a)  Bags made of sheeting of plastics, whether or not printed, with handles, not designed for prolonged use (heading 39.23); (b)  Articles of plaiting materials (heading 46.02). (2)  Articles of headings 42.02 and 42.03 which have parts of precious metal or metal clad with precious metal, of natural or cultured pearls, of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in those headings even if such parts constitute more than minor fittings or minor ornamentation, provided that these parts do not give the articles their essential character.  If, on the other hand, the parts give the SCHEDULE 1 Customs Tariff Act (2026 Revision) articles their essential character, the articles are to be classified in Chapter 71. 3. For the purposes of heading 42.03, the expression \\\"articles of apparel and clothing accessories\\\" applies, inter alia, to gloves, mittens and mitts (including those for sport or for protection), aprons and other protective clothing, braces, belts, bandoliers and wrist straps, but excluding watch straps (heading 91.13). Heading Code Description Unit of Measure Rate of Duty 42.01 4201.00.00 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material. NO. 17% 42.02 Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, mapcases, cigarette-cases, tobaccopouches, tool bags, sports bags, bottle-cases, jewellery boxes, powderboxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper. Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels and similar containers: 4202.11.00 With outer surface of leather, of composition leather or of patent leather NO. 0% 4202.12.00 With outer surface of plastics or of textile materials NO. 22% 4202.19.00 Other NO. 22% Handbags, whether or not with shoulder strap, including those without handle: 4202.21.00 With outer surface of leather, of composition leather or of patent leather NO. 0% 4202.22.00 With outer surface of plastic sheeting or of textile materials NO. 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 4202.29.00 Other NO. 22% Articles of a kind normally carried in the pocket or in the handbag: 4202.31.00 With outer surface of leather, of composition leather or of patent leather NO. 0% 4202.32.00 With outer surface of plastic sheeting or of textile materials NO. 22% 4202.39.00 Other NO. 22% Other: 4202.91.00 With outer surface of leather, of composition leather or of patent leather NO. 0% 4202.92.00 With outer surface of plastic sheeting or of textile materials NO. 22% 4202.99.00 Other NO. 22% 42.03 4203.00.00 Articles of apparel and clothing accessories, of leather or of composition leather. NO. 22% 42.04 4204.00.00 Articles of leather or of composition leather, of a kind used in machinery or mechanical appliances or for other technical uses. NO. 22% 42.05 4205.00.00 Other articles of leather or of composition leather. NO. 22% 42.06 Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons. 4206.10.00 Catgut NO. 22% 4206.90.00 Other NO. 22% SCHEDULE 1 Customs Tariff Act (2026 Revision)\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_43\", \"num\": \"43.\", \"text\": \"Chapter 43 - Furskins and artificial fur; manufactures thereof. 43. Notes. 1. Throughout this Act references to \\\"furskins\\\", other than to raw furskins of heading 43.01, apply to hides or skins of all animals which have been tanned or dressed with the hair or wool on. 2. This Chapter does not cover \u2014 (a)  Birdskins or parts of birdskins, with their feathers or down (heading 05.05 or 67.01); (b)  Raw hides or skins, with the hair or wool on, of Chapter 41 (see Note 1(c) to that Chapter); (c)  Gloves, mittens and mitts consisting of leather and furskin or of leather and artificial fur (heading 42.03); (d)  Articles of Chapter 64; (e)  Headgear or parts thereof of Chapter 65; or (f)  Articles of Chapter 95 (for example, toys, games, sports requisites). 3. Heading 43.03 includes furskins and parts thereof, assembled with the addition of other materials, and furskins and parts thereof, sewn together in the form of garments or parts or accessories of garments or in the form of other articles. 4. Articles of apparel and clothing accessories (except those excluded by Note 2) lined with furskin or artificial fur or to which furskin or artificial fur is attached on the outside except as mere trimming are to be classified in heading 43.03 or 43.04 as the case may be. 5. Throughout this Act the expression \\\"artificial fur\\\" means any imitation of furskin consisting of wool, hair or other fibres gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, heading 58.01 or 60.01). Heading Code Description Unit of Measure Rate of Duty 43.01 4301.00.00 Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 41.01, 41.02 or 41.03. NO. 22% 43.02 4302.00.00 Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other NO. 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 materials) other than those of heading 43.03. 43.03 4303.00.00 Articles of apparel, clothing accessories and other articles of furskin. NO. 22% 43.04 4304.00.00 Artificial fur and articles thereof. NO. 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORK\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_44\", \"num\": \"44.\", \"text\": \"Chapter 44 - Wood and articles of wood; wood charcoal 44. Notes. 1. This Chapter does not cover \u2014 (a)  Wood, in chips, in shavings, crushed, ground or powdered, of a kind used primarily in perfumery, in pharmacy, or for insecticidal, fungicidal or similar purposes (heading 12.11); (b)  Bamboos or other materials of a woody nature of a kind used primarily for plaiting, in the rough, whether or not split, sawn lengthwise or cut to length (heading 14.01); (c)  Wood, in chips, in shavings, ground or powdered, of a kind used primarily in dyeing or in tanning (heading 14.04); (d)  Activated charcoal (heading 38.02); (e)  Articles of heading 42.02; (f)  Goods of Chapter 46; (g)  Footwear or parts thereof of Chapter 64; (h)  Goods of Chapter 66 (for example, umbrellas and walking-sticks and parts thereof); (i)  Goods of heading 68.08; (j)  Imitation jewellery of heading 71.17; (k)  Goods of Section 16 or Section 17 (for example, machine parts, cases, covers, cabinets for machines and apparatus and wheelwrights' wares); (l)  Goods of Section 18 (for example, clock cases and musical instruments and parts thereof); (m)  Parts of firearms (heading 93.05); (n)  Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings); (o)  Articles of Chapter 95 (for example, toys, games, sports requisites); Customs Tariff Act (2026 Revision) SCHEDULE 1 (p)  Articles of Chapter 96 (for example, smoking pipes and parts thereof, buttons, pencils) excluding bodies and handles, of wood, for articles of heading 96.03; or (q)  Articles of Chapter 97 (for example, works of art). 2. In this Chapter, the expression \\\"densified wood\\\" means wood which has been subjected to chemical or physical treatment (being, in the case of layers bonded together, treatment in excess of that needed to ensure a good bond), and which has thereby acquired increased density or hardness together with improved mechanical strength or resistance to chemical or electrical agencies. 3. Headings 44.14 to 44.21 apply to articles of the respective descriptions of particle board or similar board, fibreboard, laminated wood or densified wood as they apply to such articles of wood. 4. Products of heading 44.10, 44.11 or 44.12 may be worked to form the shapes provided for in respect of the goods of heading 44.09, curved, corrugated, perforated, cut or formed to shapes other than square or rectangular or submitted to any other operation provided it does not give them the character of articles of other headings. 5. Heading 44.17 does not apply to tools in which the blade, working edge, working surface or other working part is formed by any of the materials specified in Note 1 to Chapter 82. 6. Subject to Note 1 above and except where the context otherwise requires, any reference to \\\"wood\\\" in a heading of this Chapter applies also to bamboos and other materials of a woody nature. 7. For the purpose of this chapter the expression \\\"tropical wood\\\" means one of the following types of wood \u2014 Abura, Acajou d'Afrique, Afrormosia, Ako, Alan, Andiroba, Aningre, Avodire, Azobe, Balau, Balsa, Bosse clair, Bosse fonce, Cativo, Cedro, Dabema, Dark Red Meranti, Dibetou, Doussie, Framire, Freijo, Fromager, Fuma, Geronggang, Ilomba, Imbuia, Ipe, Iroko, Jaboty, Jelutong, Jequitiba, Jongkong, Kapur, Kempas, Keruing, Kosipo, Kotibe, Koto, Light Red Meranti, Limba, Louro, Macaranduba, Mahogany, Makore, Mandioqueira, Mansonia, Mengkulang, Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Moabi, Niangon, Nyatoh, Obeche, Okoume, Onzabili, Orey, Ovengkol, Ozigo, Padauk, Paldao, Palissandre de Guatemala, Palissandre de Para, Palissandre de Rio, Palissandre de Rose, Pau Amarelo, Pau Marfim, Pulai, Punah, Quaruba, Ramin, Sapelli, Saqui-Saqui, Sepetir, Sipo, Sucupira, Suren, Tauari, Teak, Tiama, Tola, Virola, White Lauan, White Meranti, White Seraya, Yellow Meranti. SCHEDULE 1 Customs Tariff Act (2026 Revision) Heading Code Description Unit of Measure Rate of Duty 44.01 4401.00.00 Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms. TON 22% 44.02 4402.00.00 Wood charcoal (including shell or nut charcoal), whether or not agglomerated. TON 22% 44.03 4403.00.00 Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared. M3 17% 44.04 4404.00.00 Hoopwood; split poles; piles, pickets and stakes of wood, pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not turned, bent or otherwise worked, suitable for the manufacture of walking-sticks, umbrellas, tool handles or the like; chipwood and the like. NO. 17% 44.05 4405.00.00 Wood wool; wood flour. KG 22% 44.06 4406.00.00 Railway or tramway sleepers (crossties) of wood. KG 17% 44.07 4407.00.00 Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed. M3 17% 44.08 4408.00.00 Sheets for veneering (including those obtained by slicing laminated wood), for plywood or for other similar laminated wood and other wood, sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or endjointed. M2 22% 44.09 4409.00.00 Wood (including strips and friezes for parquet flooring, not assembled) continuously shaped (tongued, grooved, rebated, chamfered, Vjointed, beaded, moulded, rounded or the like) along any of its edges, ends or faces, whether or not planed, sanded or end-jointed. M2 17% 44.10 4410.00.00 Particle board and similar board (for example, oriented strand board and waferboard) of wood or other ligneous materials, whether or not agglomerated with resins or other organic binding substances. M3 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 44.11 4411.00.00 Fibreboard of wood or other ligneous materials, whether or not bonded with resins or other organic substances. M3 22% 44.12 4412.00.00 Plywood, veneered panels and similar laminated wood. M3 22% 44.13 4413.00.00 Densified wood, in blocks, plates, strips or profile shapes. KG 22% 44.14 4414.00.00 Wooden frames for paintings, photographs, mirrors or similar objects. NO. 22% 44.15 4415.00.00 Packing cases, boxes, crates, drums and similar packings, of wood; cabledrums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood. NO. 44.16 4416.00.00 Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves. NO. 22% 44.17 4417.00.00 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood. NO. 22% 44.18 Builders' joinery and carpentry of wood, including cellular wood panels, assembled parquet panels, shingles and shakes. 4418.10.00 Windows, French-windows and their frames NO. 22% 4418.20.00 Doors and their frames and thresholds NO. 22% 4418.30.00 Parquet panels M2 22% 4418.40.00 Shuttering for concrete constructional work NO. 22% 4418.50.00 Shingles and shakes SQ 22% 4418.90.00 Other NO. 22% 44.19 Tableware and kitchenware, of wood. 22% 4419.00.10 Hand carved. NO. 0% 4419.00.20 Other NO. 22% 44.20 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94. 4420.10.10 Statuettes and other ornaments, of wood Statuettes and other ornaments, of wood, including small personal adornments; wooden rings, earrings, bangles (Hand carved) NO. 0% SCHEDULE 1 Customs Tariff Act (2026 Revision) 4420.10.20 Statuettes and other ornaments, of wood, including small personal adornments; wooden rings, errings, bangles (Other) NO. 22% 4420.90.00 Other NO. 22% 44.21 Other articles of wood. 4421.10.00 Clothes hangers NO. 22% 4421.90.00 Other NO. 22% Customs Tariff Act (2026 Revision) SCHEDULE 1\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_45\", \"num\": \"45.\", \"text\": \"Chapter 45 - Cork and articles of cork 45. Note. 1. This Chapter does not cover \u2014 (a)  Footwear or parts of footwear of Chapter 64; (b)  Headgear or parts of headgear of Chapter 65; or (c)  Articles of Chapter 95 (for example, toys, games, sports requisites). Heading Code Description Unit of Measure Rate of Duty 45.01 Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork. 4501.10.00 Natural cork, raw or simply prepared KG 22% 4501.90.00 Other KG 22% 45.02 4502.00.00 Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers). KG 22% 45.03 Articles of natural cork. 4503.10.00 Corks and stoppers NO. 22% 4503.90.00 Other NO. 22% 45.04 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork. 4504.10.00 Blocks, plates, sheets and strip; tiles of any shape; solid cylinders, including discs NO. 22% 4504.90.00 Other KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 46 . Chapter 46 - Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_46\", \"num\": \"46.\", \"text\": \"Notes. 1. In this Chapter the expression \\\"plaiting materials\\\" means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw, osier or willow, bamboos, rushes, reeds, strips of wood, strips of other vegetable material (for example, strips of bark, narrow leaves and raffia or other strips obtained from broad leaves), unspun natural textile fibres, monofilament and strip and the like of plastics and strips of paper, but not strips of leather or composition leather or of felt or nonwovens, human hair, horsehair, textile rovings or yarns, or monofilament and strip and the like of Chapter 54. 2. This Chapter does not cover \u2014 (a)  Wall coverings of heading 48.14; (b)  Twine, cordage, ropes or cables, plaited or not (heading 56.07); (c)  Footwear or headgear or parts thereof of Chapter 64 or 65; (d)  Vehicles or bodies for vehicles of basketware (Chapter 87); or (e)  Articles of Chapter 94 (for example, furniture, lamps and lighting fittings). 3. For the purposes of heading 46.01, the expression \\\"plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands\\\" means plaiting materials, plaits and similar products of plaiting materials, placed side by side and bound together, in the form of sheets, whether or not the binding materials are of spun textile materials. Heading Code Description Unit of Measure Rate of Duty 46.01 Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats, matting, screens). 4601.20.00 Mats, matting and screens of vegetable materials NO. 22% Other: 4601.91.00 Of vegetable materials KG 22% 4601.99.00 Other KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 46.02 Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 46.01; articles of loofah. 4602.10.00 Of vegetable materials NO. 22% 4602.90.00 Other NO. 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_47\", \"num\": \"47.\", \"text\": \"Chapter 47 - Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard 47. Note. 1. For the purposes of heading 47.02, the expression \\\"chemical wood pulp, dissolving grades\\\" means chemical wood pulp having soda or sulphate wood pulp after one hour in a caustic soda solution. Heading Code Description Unit of Measure Rate of Duty 47.01 4701.00.00 Mechanical wood pulp. TON 22% 47.02 4702.00.00 Chemical wood pulp, dissolving grades. TON 22% 47.03 4703.00.00 Chemical wood pulp, soda or sulphate, other than dissolving grades. TON 22% 47.04 4704.00.00 Chemical wood pulp, sulphite, other than dissolving grades. TON 22% 47.05 4705.00.00 Wood pulp obtained by a combination of mechanical and chemical pulping processes. TON 22% 47.06 4706.00.00 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material. TON 22% 47.07 4707.00.00 Recovered (waste and scrap) paper or paperboard. TON 22% Customs Tariff Act (2026 Revision) SCHEDULE 1\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_48\", \"num\": \"48.\", \"text\": \"Chapter 48 - Paper and paperboard; articles of paper pulp, of paper or of paperboard 48. Notes. 1. For the purposes of this Chapter, except where the context otherwise requires, a reference to \\\"paper\\\" includes references to paperboard (irrespective of thickness or weight). 2. This Chapter does not cover \u2014 (a)  Articles of Chapter 30; (b)  Stamping foils of heading 32.12; (c)  Perfumed papers or papers impregnated or coated with cosmetics (Chapter 33); (d)  Paper or cellulose wadding impregnated, coated or covered with soap or detergent (heading 34.01), or with polishes, creams or similar preparations (heading 34.05); (e)  Sensitised paper or paperboard of headings 37.01 to 37.04; (f)  Paper impregnated with diagnostic or laboratory reagents (heading 38.22); (g)  Paper-reinforced stratified sheeting of plastics, or one layer of paper or paperboard coated or covered with a layer of plastics, the latter constituting more than half the total thickness, or articles of such materials, other than wall coverings of heading 48.14 (Chapter 39); (h)  Articles of heading 42.02 (for example, travel goods); (i)  Articles of Chapter 46 (manufactures of plaiting material); (j)  Paper yarn or textile articles of paper yarn (Section 11); (k)  Articles of Chapter 64 or Chapter 65; (l)  Abrasive paper or paperboard (heading 68.05) or paper- or paperboardbacked mica (heading 68.14) (paper and paperboard coated with mica powder are, however, to be classified in this Chapter); (m)  Metal foil backed with paper or paperboard (Section 15); (n)  Articles of heading 92.09; or (o)  Articles of Chapter 95 (for example, toys, games, sports requisites) or Chapter 96 (for example, buttons). 3. Subject to the provisions of Note 7, headings 48.01 to 48.05 include paper and paperboard which have been subjected to calendering, super-calendering, glazing or similar finishing, false water-marking or surface sizing, and also paper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or marbled throughout the mass by any method.  Except where heading 48.03 SCHEDULE 1 Customs Tariff Act (2026 Revision) otherwise requires, these headings do not apply to paper, paperboard, cellulose wadding or webs of cellulose fibres which have been otherwise processed. 4. In this Chapter the expression \\\"newsprint\\\" means uncoated paper of a kind used for the printing of newspapers. 5. For the purposes of heading 48.02, the expressions \\\"paper and paperboard, of a kind used for writing, printing or other graphic purposes\\\" and \\\"non perforated punch-cards and punch tape paper\\\" mean paper and paperboard made mainly from bleached pulp or from pulp obtained by a mechanical or chemi-mechanical process. Heading 48.02 does not, however, cover filter paper or paperboard (including tea-bag paper) or felt paper or paperboard. 6. In this Chapter \\\"kraft paper and paperboard\\\" means paper and paperboard which consists of fibres obtained by the chemical sulphate or soda processes. 7. Except where the terms of the headings otherwise require, paper, paperboard, cellulose wadding and webs of cellulose fibres answering to a description in two or more of the headings 48.01 to 48.11 are to be classified under that one of such headings which occurs last in numerical order in this Act. 8. Headings 48.01 and 48.03 to 48.09 apply only to paper, paperboard, cellulose wadding and webs of cellulose fibres: (a)   in strips or rolls; or (b)   in rectangular (including square) sheets with one side in the unfolded state. 9. For the purposes of heading 48.14, the expression \\\"wallpaper and similar wall coverings\\\" applies only to \u2014 (a)  Paper in rolls, suitable for wall or ceiling decoration \u2014 (i)  Grained, embossed, surface-coloured, design-printed or otherwise surface-decorated (e.g., with textile flock), whether or not coated or covered with transparent protective plastics; (ii)  With an uneven surface resulting from the incorporation of particles of wood, straw, etc.; (iii)  Coated or covered on the face side with plastics, the layer of plastics being grained, embossed, coloured, design-printed or otherwise decorated; or (iv)  Covered on the face side with plaiting material, whether or not bound together in parallel strands or woven; (b)   Borders and friezes, of paper, treated as above, whether or not in rolls, suitable for wall or ceiling decoration; Customs Tariff Act (2026 Revision) SCHEDULE 1 (c)   Wall coverings of paper made up of several panels, in rolls or sheets, printed so as to make up a scene, design or motif when applied to a wall. Products on a base of paper or paperboard, suitable for use both as floor coverings and as wall coverings, are to be classified in heading 48.15. 10. Heading 48.20 does not cover loose sheets or cards, cut to size, whether or not printed, embossed or perforated. 11. Heading 48.23 applies, inter alia, to perforated paper or paperboard cards for Jacquard or similar machines and paper lace. 12. Except for the goods of heading 48.14 or 48.21, paper, paperboard, cellulose wadding and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49. Heading Code Description Unit of Measure Rate of Duty 48.01 4801.00.00 Newsprint, in rolls or sheets. TON 22% 48.02 4802.00.00 Uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes, and non perforated punch-cards and punch tape paper, in rolls or rectangular (including square) sheets, of any size, other than paper of heading 48.01 or 48.03; hand-made paper and paperboard. KG 22% 48.03 4803.00.00 Toilet or facial tissue stock, towel or napkin stock and similar paper of a kind used for household or sanitary purposes, cellulose wadding and webs of cellulose fibres, whether or not creped, crinkled, embossed, perforated, surface-coloured, surfacedecorated or printed, in rolls or sheets. KG 22% 48.04 4804.00.00 Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 48.02 or 48.03. KG 22% 48.05 4805.00.00 Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in Note 3 to this Chapter. KG 22% 48.06 4806.00.00 Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets. KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 48.07 4807.00.00 Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets. KG 22% 48.08 4808.00.00 Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 48.03. KG 22% 48.09 4809.00.00 Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets. KG 22% 48.10 4810.00.00 Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surfacecoloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size. KG 22% 48.11 4811.00.00 Paper, paperboard, cellulose wadding and webs of cellulose fibres, coated, impregnated, covered, surfacecoloured, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 48.03, 48.09 or 48.10. KG 22% 48.12 4812.00.00 Filter blocks, slabs and plates, of paper pulp. KG 22% 48.13 4813.00.00 Cigarette paper, whether or not cut to size or in the form of booklets or tubes. KG 42% 48.14 4814.00.00 Wallpaper and similar wall coverings; window transparencies of paper. KG 22% 48.15 4815.00.00 Floor coverings on a base of paper or of paperboard, whether or not cut to size. KG 22% 48.16 4816.00.00 Carbon paper, self-copy paper and other copying or transfer papers (other than those of heading 48.09), duplicator stencils and offset plates, of paper, whether or not put up in boxes. KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 48.17 Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery. 4817.10.00 Envelopes KG 22% 4817.20.00 Letter cards, plain postcards and correspondence cards KG 22% 4817.30.00 Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery KG 22% 48.18 Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibres. 4818.10.00 Toilet paper KG 22% 4818.20.00 Handkerchiefs, cleansing or facial tissues and towels KG 22% 4818.30.00 Tablecloths and serviettes KG 22% 4818.40.00 Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles KG 22% 4818.50.00 Articles of apparel and clothing accessories KG 22% 4818.90.00 Other KG 22% 48.19 Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibres; box files, letter trays, and similar articles, of paper or paperboard of a kind used in offices, shops or the like. 4819.10.00 Cartons, boxes and cases, of corrugated paper or paperboard KG 22% 4819.20.00 Folding cartons, boxes and cases, of noncorrugated paper or paperboard KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 4819.30.00 Sacks and bags. KG 22% 4819.40.00 Other sacks and bags, including cones KG 22% 4819.50.00 Other packing containers, including record sleeves KG 22% 4819.60.00 Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like KG 22% 48.20 Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business forms, interleaved carbon sets and other articles of stationery, of paper or paperboard; albums for samples or for collections and book covers, of paper or paperboard. 4820.10.00 Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles KG 22% 4820.20.00 Exercise books KG 0% 4820.20.10 Note book paper including loose-leaf KG 0% 4820.20.15 Composition books KG 0% 4820.30.00 Binders (other than book covers), folders and file covers KG 22% 4820.40.00 Manifold business forms and interleaved carbon sets KG 22% 4820.50.00 Albums for samples or for collections KG 22% 4820.90.00 Other KG 22% 48.21 4821.00.00 Paper or paperboard labels of all kinds, whether or not printed. KG 22% 48.22 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened). 4822.10.00 Of a kind used for winding textile yarn KG 22% 4822.90.00 Other KG 22% 48.23 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres. Customs Tariff Act (2026 Revision) SCHEDULE 1 4823.10.00 Gummed or adhesive paper, in strips or rolls: KG 22% 4823.20.00 Filter paper and paperboard KG 22% 4823.40.00 Rolls, sheets and dials, printed for selfrecording apparatus KG 22% 4823.60.00 Trays, dishes, plates, cups and the like, of paper or paperboard KG 22% 4823.70.00 Moulded or pressed articles of paper pulp KG 22% 4823.90.00 Other KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision)\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_49\", \"num\": \"49.\", \"text\": \"Chapter 49 - Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans 49. Notes. 1. This Chapter does not cover \u2014 (a)  Photographic negatives or positives on transparent bases (Chapter 37); (b)  Maps, plans or globes, in relief, whether or not printed (heading 90.23); (c)  Playing cards or other goods of Chapter 95; or (d)  Original engravings, prints or lithographs (heading 97.02), postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery or the like of heading 97.04, antiques of an age exceeding one hundred years or other articles of Chapter 97. 2. For the purposes of Chapter 49, the term \\\"printed\\\" also means reproduced by means of a duplicating machine, produced under the control of an automatic data processing machine, embossed, photographed, photocopied, thermocopied or typewritten. 3. Newspapers, journals and periodicals which are bound otherwise than in paper, and sets of newspapers, journals or periodicals comprising more than one number under a single cover are to be classified in heading 49.01, whether or not containing advertising material. 4. Heading 49.01 also covers \u2014 (a)  A collection of printed reproductions of, for example, works of art or drawings, with a relative text, put up with numbered pages in a form suitable for binding into one or more volumes; (b)  A pictorial supplement accompanying, and subsidiary to, a bound volume; and (c)  Printed parts of books or booklets, in the form of assembled or separate sheets or signatures, constituting the whole or a part of a complete work and designed for binding. However, printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in heading 49.11. 5. Subject to Note 3 to this Chapter, heading 49.01 does not cover publications which are essentially devoted to advertising (for example, brochures, pamphlets, leaflets, trade catalogues, year books published by trade associations, tourist propaganda).  Such publications are to be classified in heading 49.11. 6. For the purposes of heading 49.03, the expression \\\"children's picture books\\\" means books for children in which the pictures form the principal interest and the text is subsidiary. Customs Tariff Act (2026 Revision) SCHEDULE 1 Heading Code Description Unit of Measure Rate of Duty 49.01 Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets. 4901.10.00 In single sheets, whether or not folded KG 0% Other: 4901.91.00 Dictionaries and encyclopaedias, and serial instalments thereof NO. 0% 4901.91.10 Professional Reference Books (used by doctors, lawyers, accountants, etc.) NO. 22% 4901.99.00 Other NO. 0% 49.02 4902.00.00 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material. NO. 0% 49.03 4903.00.00 Children's picture, drawing or colouring books. NO. 0% 49.04 4904.00.00 Music, printed or in manuscript, whether or not bound or illustrated. KG 0% 49.05 Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed. 4905.10.00 Globes KG 0% Other: 4905.91.00 In book form NO. 0% 4905.99.00 Other: KG 0% 49.06 4906.00.00 Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; handwritten texts; photographic reproductions on sensitised paper and carbon copies of the foregoing. KG 0% 49.07 Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stampimpressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title. 4907.00.10 Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will KG 0% SCHEDULE 1 Customs Tariff Act (2026 Revision) have, a recognised face value; Travellers cheques; banknotes. 4907.00.11 Stamp-impressed paper; Cheque forms; Stock, share or bond certificates and similar documents of title. KG 22% 49.08 4908.00.00 Transfers (decalcomanias). KG 22% 49.09 4909.00.00 Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings. THS 22% 49.10 4910.00.00 Calendars of any kind, printed, including calendar blocks. KG 0% 49.11 Other printed matter, including printed pictures and photographs. 4911.10.00 Trade advertising material, commercial catalogues and the like KG 0% Other: 4911.91.00 Pictures, designs and photographs KG 0% 4911.99.00 Other: Other architectural and engineering plans NO. 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 TEXTILES AND TEXTILE ARTICLES\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_50\", \"num\": \"50.\", \"text\": \"Chapter 50 - Silk. 50. Notes. 1. This Section does not cover \u2014 (a)  Animal brush making bristles or hair (heading 05.02); horsehair or horsehair waste (heading 05.03); (b)  Human hair or articles of human hair (heading 05.01, 67.03 or 67.04), except straining cloth of a kind commonly used in oil presses or the like (heading 59.11); (c)  Cotton linters or other vegetable materials of Chapter 14; (d)  Asbestos of heading 25.24 or articles of asbestos or other products of heading 68.12 or 68.13; (e)  Articles of heading 30.05 or 30.06 (for example, wadding, gauze, bandages and similar articles for medical, surgical, dental or veterinary purposes, sterile surgical suture materials); yarn used to clean between the teeth (dental floss), in individual retail packages, of heading 33.06; (f)  Sensitised textiles of headings 37.01 to 37.04; (g)  Monofilament or strip or the like (for example, artificial straw) of plastics (Chapter 39), or plaits or fabrics or other basketware or wickerwork of such monofilament or strip (Chapter 46); (h)  Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with plastics, or articles thereof, of Chapter 39; (i)  Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated, coated, covered or laminated with rubber, or articles thereof, of Chapter 40; (j)  Hides or skins with their hair or wool on (Chapter 41 or 43) or articles of furskin, artificial fur or articles thereof, of heading 43.03 or 43.04; (k)  Articles of textile materials of heading 42.01 or 42.02; (l)  Products or articles of Chapter 48 (for example, cellulose wadding); (m)  Footwear or parts of footwear, gaiters or leggings or similar articles of Chapter 64; (n)  Hair-nets or other headgear or parts thereof of Chapter 65; SCHEDULE 1 Customs Tariff Act (2026 Revision) (o)  Goods of Chapter 67; (p)  Abrasive-coated textile material (heading 68.05) and also carbon fibres or articles of carbon fibres of heading 68.15; (q)  Glass fibres or articles of glass fibres, other than embroidery with glass thread on a visible ground of fabric (Chapter 70); (r)  Articles of Chapter 94 (for example, furniture, bedding, lamps and lighting fittings); (s)  Articles of Chapter 95 (for example, toys, games, sports requisites and nets); (t)  Articles of Chapter 96 (for example, brushes, travel sets for sewing, slide fasteners and typewriter ribbons); or (u)  Articles of Chapter 97. 2.    (A)  Goods classifiable in Chapters 50 to 55 or in heading 58.09 or 59.02 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over any other single textile material. When no one textile material predominates by weight, the goods are to be classified as if consisting wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. (B)  For the purposes of the above rule \u2014 (a)  Gimped horsehair yarn (heading 51.10) and metallised yarn (heading 56.05) are to be treated as a single textile material the weight of which is to be taken as the aggregate of the weights of its components; for the classification of woven fabrics, metal thread is to be regarded as a textile material; (b) The choice of appropriate heading shall be effected by determining first the Chapter and then the applicable heading within that Chapter, disregarding any materials not classified in that Chapter; (c)  When both Chapters 54 and 55 are involved with any other Chapter, Chapters 54 and 55 are to be treated as a single Chapter; (d)  Where a Chapter or a heading refers to goods of different textile materials, such materials are to be treated as a single textile material. (C)  The provisions of paragraphs (A) and (B) above apply also to the yarns referred to in Note 3, 4, 5 or 6 below. 3.    (A)  For the purposes of this Section, and subject to the exceptions in paragraph (B) below, yarns (single, multiple (folded) or cabled) of the following descriptions are to be treated as \\\"twine, cordage, ropes and cables\\\"\u2014 Customs Tariff Act (2026 Revision) SCHEDULE 1 (a)  Of silk or waste silk; (b)  Of man-made fibres (including yarn of two or more monofilaments of Chapter 54); (c)  Of true hemp or flax \u2014 (i)  Polished or glazed; or (ii  Not polished or glazed; (d)  Of coir, consisting of three or more plies; (e)  Of other vegetable fibres; or (f)  Reinforced with metal thread. (B)  Exceptions \u2014 (a)  Yarn of wool or other animal hair and paper yarn, other than yarn reinforced with metal thread; (b)  Man-made filament tow of Chapter 55 and multifilament yarn without twist or with a twist of Chapter 54; (c)  Silk worm gut of heading 50.06, and monofilaments of Chapter 54; (d)  Metallised yarn of heading 56.05; yarn reinforced with metal thread is subject to paragraph (A) (f) above; and (e)  Chenille yarn, gimped yarn and loop wale-yarn of heading 56.06. 4.   (A) For the purposes of Chapters 50, 51, 52, 54 and 55, the expression \\\"put up for retail sale\\\" in relation to yarn means, subject to the exceptions in paragraph (B) below, yarn (single, multiple (folded) or cabled) put up\u2014 (a)  On cards, reels, tubes or similar supports: (b)  In balls, hanks or skeins: (c)  In hanks or skeins comprising several smaller hanks or skeins separated by dividing threads which render them independent one of the other, each of uniform weight not exceeding \u2014 (B) Exceptions \u2014 (a)  Single yarn of any textile material, except \u2014 (i)  Single yarn of wool or fine animal hair, unbleached; and (ii) Single yarn of wool or fine animal hair, bleached, dyed or printed; (b)  Multiple (folded) or cabled yarn, unbleached \u2014 (i)  Of silk or waste silk, however put up; or (ii) Of other textile material except wool or fine animal hair, in hanks or skeins; SCHEDULE 1 Customs Tariff Act (2026 Revision) (c) Multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed or printed; and (d) Single, multiple (folded) or cabled yarn of any textile material \u2014 (i)  In cross-reeled hanks or skeins; or (ii) Put up on supports or in some other manner indicating its use in the textile industry (for example, on cops, twisting mill tubes, pirns, conical bobbins or spindles, or reeled in the form of cocoons for embroidery looms). 5. For the purposes of headings 52.04, 54.01 and 55.08 the expression \\\"sewing thread\\\" means multiple (folded) or cabled yarn \u2014 (a)  Put up on supports (for example, reels, tubes); (b)  Dressed for use as sewing thread; and (c)  With a final \\\"Z\\\" twist. 6. For the purposes of this Section, the expression \\\"high tenacity yarn\\\" means yarn having a tenacity, expressed in cN\/tex (centinewtons per tex) \u2014 Single yarn of nylon or other polyamides, or of polyesters Multiple (folded) or cabled yarn of nylon or other polyamides, or of polyesters Single, multiple (folded) or cabled yarn of viscose rayon. 7. For the purposes of this Section, the expression \\\"made up\\\" means \u2014 (a)  Cut otherwise than into squares or rectangles; (b)  Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, table cloths, scarf squares, blankets); (c)  Hemmed or with rolled edges, or with a knotted fringe at any of the edges, but excluding fabrics the cut edges of which have been prevented from unravelling by whipping or by other simple means; (d)  Cut to size and having undergone a process of drawn thread work; (e)  Assembled by sewing, gumming or otherwise (other than piece goods consisting of two or more lengths of identical material joined end to end and piece goods composed of two or more textiles assembled in layers, whether or not padded); (f)  Knitted or crocheted to shape, whether presented as separate items or in the form of a number of items in the length. 8. For the purposes of Chapters 50 to 60 \u2014 Customs Tariff Act (2026 Revision) SCHEDULE 1 (a)  Chapters 50 to 55 and 60 and, except where the context otherwise requires, Chapters 56 to 59 do not apply to goods made up within the meaning of Note 7 above; and (b)  Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59. 9. The woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of parallel textile yarns superimposed on each other at acute or right angles.  These layers are bonded at the intersections of the yarns by an adhesive or by thermal bonding. 10. Elastic products consisting of textile materials combined with rubber threads are classified in this Section. 11. For the purposes of this Section, the expression \\\"impregnated\\\" includes \\\"dipped\\\". 12. For the purposes of this Section, the expression \\\"polyamides\\\" includes \\\"aramids\\\". 13. Unless the context otherwise requires, textile garments of different headings are to be classified in their own headings even if put up in sets for retail sale.  For the purposes of this Note, the expression \\\"textile garments\\\" means garments of headings 61.01 to 61.14 and headings 62.01 to 62.11. 14. In this Section and, where applicable, throughout this Act, the following expressions have the meanings hereby assigned to them \u2014 (a)  Elastomeric yarn Filament yarn, including monofilament, of synthetic textile material, other than textured yarn. (b)  Unbleached yarn Yarn which \u2014 (i)  has the natural colour of its constituent fibres and has not been bleached, dyed (whether or not in the mass) or printed; or (ii)  is of indeterminate colour (\\\"grey yarn\\\"), manufactured from garnetted stock. Such yarn may have been treated with a colourless dressing or fugitive dye (which disappears after simple washing with soap) and, in the case of man-made fibres, treated in the mass with delustring agents (for example, titanium dioxide). (c)  Bleached yarn Yarn which \u2014 SCHEDULE 1 Customs Tariff Act (2026 Revision) (i)  has undergone a bleaching process, is made of bleached fibres or, unless the context otherwise requires, has been dyed white (whether or not in the mass) or treated with a white dressing; (ii)  consists of a mixture of unbleached and bleached fibres; or (iii)  is multiple (folded) or cabled and consists of unbleached and bleached yarns. (d)  Coloured (dyed or printed) yarn Yarn which \u2014 (i)  is dyed (whether or not in the mass) other than white or in a fugitive colour, or printed, or made from dyed or printed fibres; (ii)  consists of a mixture of dyed fibres of different colours or of a mixture of unbleached or bleached fibres with coloured fibres (marl or mixture yarns), or is printed in one or more colours at intervals to give the impression of dots; (iii)  is obtained from slivers or rovings which have been printed; or (iv) is multiple (folded) or cabled and consists of unbleached or bleached yarn and coloured yarn. The above definitions also apply, mutatis mutandis, to monofilament and to strip or the like of Chapter 54. (e)  Unbleached woven fabric Woven fabric made from unbleached yarn and which has not been bleached, dyed or printed.  Such fabric may have been treated with a colourless dressing or a fugitive dye. (f) Bleached woven fabric Woven fabric which \u2014 (i)  has been bleached or, unless the context otherwise requires, dyed white or treated with a white dressing, in the piece; (ii)  consists of bleached yarn; or (iii)  consists of unbleached and bleached yarn. (g)  Dyed woven fabric Woven fabric which \u2014 (i)  is dyed a single uniform colour other than white (unless the context otherwise requires) or has been treated with a coloured finish other than white (unless the context otherwise requires), in the piece; or (ii)  consists of coloured yarn of a single uniform colour. Customs Tariff Act (2026 Revision) SCHEDULE 1 (h)  Woven fabric of yarns of different colours Woven fabric (other than printed woven fabric) which \u2014 (i)  consists of yarns of different colours or yarns of different shades of the same colour (other than the natural colour of the constituent fibres); (ii)  consists of unbleached or bleached yarn and coloured yarn; or (iii)  consists of marl or mixture yarns. (In all cases, the yarn used in selvedges and piece ends is not taken into consideration.) (i)  Printed woven fabric Woven fabric which has been printed in the piece, whether or not made from yarns of different colours. (The following are also regarded as printed woven fabrics\u2014 woven fabrics bearing designs made, for example, with a brush or spray gun, by means of transfer paper, by flocking or by the batik process.) The process of mercerisation does not affect the classification of yarns or fabrics within the above categories. The definitions at (e) to (i) above apply, mutatis mutandis, to knitted or crocheted fabrics. (j)  Plain weave A fabric construction in which each yarn of the weft passes alternately over and under successive yarns of the warp and each yarn of the warp passes alternately over and under successive yarns of the weft. 2.   (A)  Products of Chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under Note 2 to this Section for the classification of a product of Chapters 50 to 55 or of heading 58.09 consisting of the same textile materials. (B) For the application of this rule \u2014 (a)  where appropriate, only the part which determines the classification under Interpretative Rule 3 shall be taken into account; (b)  in the case of textile products consisting of a ground fabric and a pile or looped surface no account shall be taken of the ground fabric; (c)  in the case of embroidery of heading 58.10 and goods thereof, only the ground fabric shall be taken into account.  However, embroidery SCHEDULE 1 Customs Tariff Act (2026 Revision) without visible ground, and goods thereof, shall be classified with reference to the embroidering threads alone. Heading Code Description Unit of Measure Rate of Duty 50.01 5001.00.00 Silk-worm cocoons suitable for reeling. KG 12% 50.02 5002.00.00 Raw silk (not thrown). KG 12% 50.03 5003.00.00 Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock). KG 12% 50.04 5004.00.00 Silk yarn (other than yarn spun from silk waste) not put up for retail sale. KG 12% 50.05 5005.00.00 Yarn spun from silk waste, not put up for retail sale. KG 12% 50.06 5006.00.00 Silk yarn and yarn spun from silk waste, put up for retail sale; silk-worm gut. KG 12% 50.07 5007.00.00 Woven fabrics of silk or of silk waste. M2 12% Customs Tariff Act (2026 Revision) SCHEDULE 1\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_51\", \"num\": \"51.\", \"text\": \"Chapter 51 - Wool, fine or coarse animal hair; horsehair yarn and woven fabric 51. Note. 1. Throughout this Act \u2014 (a)  \\\"Wool\\\" means the natural fibre grown by sheep or lambs; (b)  \\\"Fine animal hair\\\" means the hair of alpaca, llama, vicuna, camel, yak, Angora, Tibetan, Kashmir or similar goats (but not common goats), rabbit (including Angora rabbit), hare, beaver, nutria or musk-rat; (c)  \\\"Coarse animal hair\\\" means the hair of animals not mentioned above, excluding brush-making hair and bristles (heading 05.02) and horsehair (heading 05.03). Heading Code Description Unit of Measure Rate of Duty 51.01 5101.00.00 Wool, not carded or combed. KG 12% 51.02 5102.00.00 Fine or coarse animal hair, not carded or combed. KG 12% 51.03 5103.00.00 Waste of wool or of fine or coarse animal hair, including yarn waste but excluding garnetted stock. KG 12% 51.04 5104.00.00 Garnetted stock of wool or of fine or coarse animal hair. KG 12% 51.05 5105.00.00 Wool and fine or coarse animal hair, carded or combed (including combed wool in fragments). KG 12% 51.06 5106.00.00 Yarn of carded wool, not put up for retail sale. KG 0% 51.07 5107.00.00 Yarn of combed wool, not put up for retail sale. KG 0% 51.08 5108.00.00 Yarn of fine animal hair (carded or combed), not put up for retail sale. KG 0% 51.09 5109.00.00 Yarn of wool or of fine animal hair, put up for retail sale. KG 0% 51.10 5110.00.00 Yarn of coarse animal hair or of horsehair (including gimped horsehair yarn), whether or not put up for retail sale. KG 0% 51.11 5111.00.00 Woven fabrics of carded wool or of carded fine animal hair. M2 12% 51.12 5112.00.00 Woven fabrics of combed wool or of combed fine animal hair. M2 12% 51.13 5113.00.00 Woven fabrics of coarse animal hair or of horsehair. M2 12% SCHEDULE 1 Customs Tariff Act (2026 Revision)\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_52\", \"num\": \"52.\", \"text\": \"Chapter 52 - Cotton 52. Note. 1. For the purposes of subheadings 5209.42.00 and 5211.40.00, the expression \\\"denim\\\" means fabrics of yarns of different colours, of 3-thread or 4-thread twill, including broken twill, warp faced, the warp yarns of which are of one and the same colour and the weft yarns of which are unbleached, bleached, dyed grey or coloured a lighter shade of the colour of the warp yarns. Heading Code Description Unit of Measure Rate of Duty 52.01 5201.00.00 Cotton, not carded or combed. KG 12% 52.02 5202.00.00 Cotton waste (including yarn waste and garnetted stock). KG 12% 52.03 5203.00.00 Cotton, carded or combed. KG 12% 52.04 5204.00.00 Cotton sewing thread, whether or not put up for retail sale. KG 12% 52.05 5205.00.00 Cotton yarn (other than sewing thread), not put up for retail sale. KG 12% 52.06 5206.00.00 Not in use 52.07 5207.00.00 Cotton yarn (other than sewing thread) put up for retail sale. KG 12% 52.08 5208.00.00 Woven fabrics of cotton. KG 12% 52.09 Woven fabrics of cotton. Unbleached: 5209.11.00 Plain weave KG 12% 5209.12.00 thread or 4-thread twill, including cross twill KG 12% 5209.19.00 Other fabrics KG 12% Bleached: 5209.21.00 Plain weave KG 12% 5209.22.00 thread or 4-thread twill, including cross twill KG 12% 5209.29.00 Other fabrics KG 12% Dyed: 5209.31.00 Plain weave KG 12% 5209.32.00 thread or 4-thread twill, including cross twill KG 12% 5209.39.00 Other fabrics KG 12% Of yarns of different colours: Customs Tariff Act (2026 Revision) SCHEDULE 1 5209.41.00 Plain weave KG 12% 5209.42.00 Denim KG 12% 5209.43.00 Other fabrics of 3-thread or 4-thread twill, including cross twill KG 12% 5209.49.00 Other fabrics KG 12% Printed: 5209.51.00 Plain weave KG 12% 5209.52.00 thread or 4-thread twill, including cross twill KG 12% 5209.59.00 Other fabrics KG 12% 52.11 Woven fabrics of cotton, mixed mainly or solely with man-made fibres. 5211.10.00 Unbleached: KG 12% 5211.20.00 Bleached: KG 12% 5211.30.00 Dyed: KG 12% 5211.40.00 Of yarns of different colours: KG 12% 5211.50.00 Printed: KG 12% 52.12 5212.00.00 Other woven fabrics of cotton. KG 12% SCHEDULE 1 Customs Tariff Act (2026 Revision)\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_53\", \"num\": \"53.\", \"text\": \"Chapter 53 - Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn Heading Code Description Unit of Measure Rate of Duty 53.01 5301.00.00 Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock). KG 12% 53.02 5302.00.00 True hemp (Cannabis sativa L.), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock). KG 12% 53.03 5303.00.00 Jute and other textile bast fibres (excluding flax, true hemp and ramie), raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock). KG 12% 53.04 5304.00.00 Sisal and other textile fibres of the genus Agave, raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock). KG 12% 53.05 5305.00.00 Coconut, abaca (Manila hemp or Musa textilis Nee), ramie and other vegetable textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garnetted stock). KG 12% 53.06 5306.00.00 Flax yarn. KG 12% 53.07 5307.00.00 Yarn of jute or of other textile bast fibres of heading 53.03. KG 12% 53.08 5308.00.00 Yarn of other vegetable textile fibres; paper yarn. KG 12% 53.09 5309.00.00 Woven fabrics of flax. M2 12% 53.10 5310.00.00 Woven fabrics of jute or of other textile bast fibres of heading 53.03. M2 12% 53.11 5311.00.00 Woven fabrics of other vegetable textile fibres; woven fabrics of paper yarn. KG 12% Customs Tariff Act (2026 Revision) SCHEDULE 1\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_54\", \"num\": \"54.\", \"text\": \"Chapter 54 - Man-made filaments 54. Notes. 1. Throughout this Act, the term \\\"man-made fibres\\\" means staple fibres and filaments of organic polymers produced by manufacturing processes, either \u2014 (a)  By polymerisation of organic monomers, such as polyamides, polyesters, polyurethanes or polyvinyl derivatives; or (b)  By chemical transformation of natural organic polymers (for example, cellulose, casein, proteins or algae), such as viscose rayon, cellulose acetate, cupro or alginates. The terms \\\"synthetic\\\" and \\\"artificial\\\", used in relation to fibres, mean \u2014 synthetic: fibres as defined at (a); artificial: fibres as defined at (b). The terms \\\"man-made\\\", \\\"synthetic\\\" and \\\"artificial\\\" shall have the same meanings when used in relation to \\\"textile materials\\\". 2. Headings 54.02 and 54.03 do not apply to synthetic or artificial filament tow of Chapter 55. Heading Code Description Unit of Measure Rate of Duty 54.01 5401.00.00 Sewing thread of man-made filaments, whether or not put up for retail sale. KG 22% 54.02 5402.00.00 Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament. KG 22% 54.03 5403.00.00 Artificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament. KG 22% 54.04 5404.00.00 Synthetic monofilament; strip and the like (for example, artificial straw) of synthetic textile materials. KG 22% 54.05 5405.00.00 Artificial monofilament; strip and the like (for example, artificial straw) of artificial textile materials. KG 22% 54.06 5406.00.00 Man-made filament yarn (other than sewing thread), put up for retail sale. KG 22% 54.07 5407.00.00 Woven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 54.04. KG 12% 54.08 5408.00.00 Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 54.05 KG 12% SCHEDULE 1 Customs Tariff Act (2026 Revision)\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_55\", \"num\": \"55.\", \"text\": \"Chapter 55 - Man-made staple fibres 55. Note. 1. Headings 55.01 and 55.02 apply only to man-made filament tow. Heading Code Description Unit of Measure Rate of Duty 55.01 5501.00.00 Synthetic filament tow. KG 22% 55.02 5502.00.00 Artificial filament tow. KG 22% 55.03 5503.00.00 Synthetic staple fibres, not carded, combed or otherwise processed for spinning. KG 22% 55.04 5504.00.00 Artificial staple fibres, not carded, combed or otherwise processed for spinning. KG 22% 55.05 5505.00.00 Waste (including noils, yarn waste and garnetted stock) of man-made fibres. KG 22% 55.06 5506.00.00 Synthetic staple fibres, carded, combed or otherwise processed for spinning. KG 22% 55.07 5507.00.00 Artificial staple fibres, carded, combed or otherwise processed for spinning. KG 22% 55.08 5508.00.00 Sewing thread of man-made staple fibres, whether or not put up for retail sale. KG 22% 55.09 5509.00.00 Yarn (other than sewing thread) of synthetic staple fibres, not put up for retail sale. KG 22% 55.1 5510.00.00 Yarn (other than sewing thread) of artificial staple fibres, not put up for retail sale. KG 22% 55.11 5511.00.00 Yarn (other than sewing thread) of man-made staple fibres, put up for retail sale. KG 22% 55.12 5512.00.00 Woven fabrics of synthetic staple fibres. KG 12% 55.13 5513.00.00 Woven fabrics of synthetic staple fibres, mixed mainly or solely with cotton. KG 12% 55.15 5515.00.00 Other woven fabrics of synthetic staple fibres. KG 12% 55.16 5516.00.00 Woven fabrics of artificial staple fibres. KG 12% Customs Tariff Act (2026 Revision) SCHEDULE 1\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_56\", \"num\": \"56.\", \"text\": \"Chapter 56 - Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof 56. Notes. 1. This Chapter does not cover \u2014 (a)  Wadding, felt or nonwovens, impregnated, coated or covered with substances or preparations (for example, perfumes or cosmetics of Chapter 33, soaps or detergents of heading 34.01, polishes, creams or similar preparations of heading 34.05, fabric softeners of heading 38.09) where the textile material is present merely as a carrying medium; (b)  Textile products of heading 58.11; (c)  Natural or artificial abrasive powder or grain, on a backing of felt or nonwovens (heading 68.05); (d)  Agglomerated or reconstituted mica, on a backing of felt or nonwovens (heading 68.14); or (e)  Metal foil on a backing of felt or nonwovens (Section 15). 2. The term \\\"felt\\\" includes needleloom felt and fabrics consisting of a web of textile fibres the cohesion of which has been enhanced by a stitch-bonding process using fibres from the web itself. 3. Headings 56.02 and 56.03 cover respectively felt and nonwovens, impregnated, coated, covered or laminated with plastics or rubber whatever the nature of these materials (compact or cellular). Heading 56.03 also includes nonwovens in which plastics or rubber forms the bonding substance. Headings 56.02 and 56.03 do not, however, cover \u2014 (a)  Felt impregnated, coated, covered or laminated with plastics or rubber, of textile material or felt completely embedded in plastics or rubber (Chapter 39 or 40); (b)  Nonwovens, either completely embedded in plastics or rubber, or entirely coated or covered on both sides with such materials, provided that suchcoating or covering can be seen with the naked eye with no account being taken of any resulting change  of colour (Chapter 39 or 40); or (c)  Plates, sheets or strip of cellular plastics or cellular rubber combined with felt or nonwovens, where the textile material is present merely for reinforcing purposes (Chapter 39 or 40). 4. Heading 56.04 does not cover textile yarn, or strip or the like of heading 54.04 or 54.05, in which the impregnation, coating or covering cannot be seen with SCHEDULE 1 Customs Tariff Act (2026 Revision) the naked eye (usually Chapters 50 to 55); for the purpose of this provision, no account should be taken of any resulting change of colour. Heading Code Description Unit of Measure Rate of Duty 56.01 Wadding of textile materials and articles thereof; textile fibres, (including flock), textile  dust and mill neps. 5601.10.00 Sanitary towels and tampons, napkins and napkin liners for babies and similar sanitary articles, of wadding KG 22% 5601.20.00 Wadding; other articles of wadding: KG 22% 5601.30.00 Textile flock and dust and mill neps KG 22% 56.02 5602.00.00 Felt, whether or not impregnated, coated, covered or laminated. KG 22% 56.03 5603.00.00 Nonwovens, whether or not impregnated, coated, covered or laminated. KG 22% 56.04 5604.00.00 Rubber thread and cord, textile covered; textile yarn, and strip and the like of heading 54.04 or 54.05, impregnated, coated, covered or sheathed with rubber or plastics. KG 22% 56.05 5605.00.00 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 54.04 or 54.05, combined with metal in the form of thread, strip or powder or covered with metal. KG 22% 56.06 5606.00.00 Gimped yarn, and strip and the like of heading 54.04 or 54.05, gimped (other than those of heading 56.05 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn. KG 22% 56.07 5607.00.00 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics. KG 22% 56.08 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials. Of man-made textile materials: 5608.11.00 Made up fishing nets KG 22% 5608.19.00 Other KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 Other 5608.90.10 Mosquito Netting KG 0% 5608.90.20 Other KG 22% 56.09 5609.00.00 Articles of yarn, strip or the like of heading 54.04 or 54.05, twine, cordage, rope or cables, not elsewhere specified or included. KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision)\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_57\", \"num\": \"57.\", \"text\": \"Chapter 57 - Carpets and other textile floor coverings 57. Notes. 1. For the purposes of this Chapter, the term \\\"carpets and other textile floor coverings\\\" means floor coverings in which textile materials serve as the exposed surface of the article when in use and includes articles having the characteristics of textile floor coverings but intended for use for other purposes. 2. This Chapter does not cover floor covering underlays. Heading Code Description Unit of Measure Rate of Duty 57.01 5701.00.00 Carpets and other textile floor coverings, knotted, whether or not made up. KG 22% 57.02 5702.00.00 Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including \\\"Kelem\\\", \\\"Schumacks\\\", \\\"Karamanie\\\" and similar hand-woven rugs. KG 22% 57.03 5703.00.00 Carpets and other textile floor coverings, tufted, whether or not made up. KG 22% 57.04 5704.00.00 Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up. KG 22% 57.05 5705.00.00 Other carpets and other textile floor coverings, whether or not made up. KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_58\", \"num\": \"58.\", \"text\": \"Chapter 58 - Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery 58. Notes. 1. This Chapter does not apply to textile fabrics referred to in Note 1 to Chapter 59, impregnated, coated, covered or laminated, or to other goods of Chapter 59. 2. Heading 58.01 also includes woven weft pile fabrics which have not yet had the floats cut, at which stage they have no pile standing up. 3. For the purposes of heading 58.03, \\\"gauze\\\" means a fabric with a warp composed wholly or in part of standing or ground threads and crossing or doup threads which cross the standing or ground threads making a half turn, a complete turn or more to form loops through which weft threads pass. 4. Heading 58.04 does not apply to knotted net fabrics of twine, cordage or rope, of heading 56.08. 5. For the purposes of heading 58.06, the expression \\\"narrow woven fabrics\\\" means \u2014 (a)  Woven fabrics whether woven as such or cut from wider pieces, provided with selvedges (woven, gummed or otherwise made) on both edges; (b)  Tubular woven fabrics and (c)  Bias binding with folded edges. Narrow woven fabrics with woven fringes are to be classified in heading 58.08. 6. In heading 58.10, the expression \\\"embroidery\\\" means, inter alia, embroidery with metal or glass thread on a visible ground of textile fabric, and sewn applique work of sequins, beads or ornamental motifs of textile or other materials.  The heading does not apply to needlework tapestry (heading 58.05). 7. In addition to the products of heading 58.09, this Chapter also includes articles made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes. Heading Code Description Unit of Measure Rate of Duty 58.01 5801.00.00 Woven pile fabrics and chenille fabrics, other than fabrics of heading 58.02 or 58.06. M2 12% 58.02 5802.00.00 Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 58.06; tufted textile fabrics, other than products of heading 57.03. M2 12% 58.03 5803.00.00 Gauze, other than narrow fabrics of heading 58.06. M2 12% SCHEDULE 1 Customs Tariff Act (2026 Revision) 58.04 Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the piece, in strips or in motifs, other than fabrics of headings 60.02 to 60.06. 5804.10.00 Tulles and other net fabrics KG 12% 5804.20.00 Mechanically made lace: KG 12% 5804.30.00 Hand-made lace KG 12% 58.05 5805.00.00 Hand-woven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needleworked tapestries (for example, petit point, cross stitch), whether or not made up. M2 12% 58.06 5806.00.00 Narrow woven fabrics, other than goods of heading 58.07; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs). KG 12% 58.07 5807.00.00 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered. KG 22% 58.08 5808.00.00 Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles. KG 22% 58.09 5809.00.00 Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 56.05, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included. M2 12% 58.10 5810.00.00 Embroidery in the piece, in strips or in motifs. KG 22% 58.11 5811.00.00 Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 58.10. KG 12% Customs Tariff Act (2026 Revision) SCHEDULE 1\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_59\", \"num\": \"59.\", \"text\": \"Chapter 59 - Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use 59. Notes. 1. Except where the context otherwise requires, for the purposes of this Chapter the expression \\\"textile fabrics\\\" applies only to the woven fabrics of Chapters 50 to 55 and headings 58.03 and 58.06, the braids and ornamental trimmings in the piece of heading 58.08 and the knitted or crocheted fabrics of headings 60.02 to 60.06. 2. Heading 59.03 applies to \u2014 (a)  Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square metre and whatever the nature of the plastic material (compact or cellular), other than \u2014 (1)  Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour; (2)  Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of colour (Chapter 39); (3)  Fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually Chapters 50 to 55, 58 or 60); (4)  Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 39); or (5)  Textile products of heading 58.11; (b)  Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with plastics, of heading 56.04. 3. For the purposes of heading 59.05, the expression \\\"textile wall coverings\\\" applies to products in rolls, suitable for wall or ceiling decoration, consisting of a textile surface which has been fixed on a backing or has been treated on the back (impregnated or coated to permit pasting). This heading does not, however, apply to wall coverings consisting of textile flock or dust fixed directly on a backing of paper (heading 48.14) or on a textile backing (generally heading 59.07). SCHEDULE 1 Customs Tariff Act (2026 Revision) 4. For the purposes of heading 59.06, the expression \\\"rubberised textile fabrics\\\" means \u2014 (a)  Textile fabrics impregnated, coated, covered or laminated with rubber, (b)  Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with rubber, of heading 56.04; and (c)  Fabrics composed of parallel textile yarns agglomerated with rubber. This heading does not, however, apply to plates, sheets or strip of cellular rubber, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (Chapter 40), or textile products of heading 58.11. 5. Heading 59.07 does not apply to \u2014 (a)  Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of colour; (b)  Fabrics painted with designs (other than painted canvas being theatrical scenery, studio back-cloths or the like); (c) Fabrics partially covered with flock, dust, powdered cork or the like and bearing designs resulting from these treatments; however, imitation pile fabrics remain classified in this heading; (d)  Fabrics finished with normal dressings having a basis of amylaceous or similar substances; (e)  Wood veneered on a backing of textile fabrics (heading 44.08); (f)  Natural or artificial abrasive powder or grain, on a backing of textile fabrics (heading 68.05); (g)  Agglomerated or reconstituted mica, on a backing of textile fabrics (heading 68.14); or (h)  Metal foil on a backing of textile fabrics (Section 15). 6. Heading 59.10 does not apply to \u2014 (a)  Transmission or conveyor belting, of textile material. (b)  Transmission or conveyor belts or belting of textile fabric impregnated, coated, covered or laminated with rubber or made from textile yarn or cord impregnated, coated, covered or sheathed with rubber (heading 40.10). 7. Heading 59.11 applies to the following goods, which do not fall in any other heading of Section 11 \u2014 (a)  Textile products in the piece, cut to length or simply cut to rectangular (including square) shape (other than those having the character of the products of headings 59.08 to 59.10), the following only \u2014 Customs Tariff Act (2026 Revision) SCHEDULE 1 (i)  Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); (ii) Bolting cloth; (iii) Straining cloth of a kind used in oil presses or the like, of textile material or of human hair; (iv) Flat woven textile fabrics with multiple warp or weft, whether or not felted, impregnated or coated, of a kind used in machinery or for other technical purposes; (v)  Textile fabrics reinforced with metal, of a kind used for technical purposes; (vi) Cords, braids and the like, whether or not coated, impregnated or reinforced with metal, of a kind used in industry as packing or lubricating materials; (b) Textile articles (other than those of headings 59.08 to 59.10) of a kind used for technical purposes (for example, textile fabrics and felts, endless or fitted with linking devices, of a kind used in paper-making or similar machines (for example, for pulp or asbestos-cement), gaskets, washers, polishing discs and other machinery parts). Heading Code Description Unit of Measure Rate of Duty 59.01 5901.00.00 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations. M2 22% 59.02 5902.00.00 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon. M2 22% 59.03 5903.00.00 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 59.02. M2 22% 59.04 5904.00.00 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape. M2 22% 59.05 5905.00.00 Textile wall coverings. M2 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 59.06 5906.00.00 Rubberised textile fabrics, other than those of heading 59.02. M2 22% 59.07 5907.00.00 Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio backcloths or the like. M2 22% 59.08 5908.00.00 Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated. KG 22% 59.09 5909.00.00 Textile hosepiping and similar textile tubing, with or without lining, armour or accessories of other materials. KG 22% 59.10 5910.00.00 Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material. KG 22% 59.11 5911.00.00 Textile products and articles, for technical uses, specified in Note 7 to this Chapter. KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_60\", \"num\": \"60.\", \"text\": \"Chapter 60 - Knitted or crocheted fabrics 60. Notes. 1. This Chapter does not cover \u2014 (a)  Crochet lace of heading 58.04; (b)  Labels, badges or similar articles, knitted or crocheted, of heading 58.07; or (c)  Knitted or crocheted fabrics, impregnated, coated, covered or laminated, of Chapter 59.  However, knitted or crocheted pile fabrics, impregnated, coated, covered or laminated, remain classified in heading 60.01. 2. This Chapter also includes fabrics made of metal thread and of a kind used in apparel, as furnishing fabrics or for similar purposes. 3. Throughout this Act reference to \\\"knitted\\\" goods includes a reference to stitchbonded goods in which the chain stitches are formed of textile yarn. Heading Code Description Unit of Measure Rate of Duty 60.01 6001.00.00 Pile fabrics, including \\\"long pile\\\" fabrics and terry fabrics, knitted or crocheted. M2 12% 60.02 6002.00.00 Knitted or crocheted fabrics of elastomeric yarn or rubber thread, other than those of heading 60.01. KG 12% 60.03 6003.00.00 Knitted or crocheted fabrics, other than those of heading 60.01 or 60.02. KG 12% 60.05 6005.00.00 Warp knit fabrics (including those made on galloon knitting machines), other than those of headings 60.01 to 60.04. KG 12% 60.06 6006.00.00 Other knitted or crocheted fabrics. KG 12% SCHEDULE 1 Customs Tariff Act (2026 Revision)\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_61\", \"num\": \"61.\", \"text\": \"Chapter 61 - Articles of apparel and clothing accessories, knitted or crocheted 61. Notes. 1. This Chapter applies only to made up knitted or crocheted articles. 2. This Chapter does not cover \u2014 (a) Goods of heading 62.12; (b) Worn clothing or other worn articles of heading 63.09; or (c) Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21). 3. For the purposes of headings 61.03 and 61.04 \u2014 (a)  The term \\\"suit\\\" means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising \u2014 - one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and - one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs. All of the components of a \\\"suit\\\" must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size.  However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric. If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women's or girls' suits, the skirt or divided skirt, the other garments being considered separately. The term \\\"suit\\\" includes the following sets of garments, whether or not they fulfil all the above conditions \u2014 - morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers; - evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind; Customs Tariff Act (2026 Revision) SCHEDULE 1 - dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels. (b)  The term \\\"ensemble\\\" means a set of garments (other than suits and articles of heading 61.07, 61.08 or 61.09), composed of several pieces made up in identical fabric, put up for retail sale, and comprising\u2014 - one garment designed to cover the upper part of the body, with the exception of pullovers which may form a second upper garment in the solecontext of twin sets,  and of waistcoats which may also form a second upper garment, and - one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt. All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must be of corresponding or compatible size.  The term \\\"ensemble\\\" does not apply to track suits or ski suits, of heading 61.12. 4. Headings 61.05 and 61.06 do not cover garments with pockets below the waist, with a ribbed waistband or other means of tightening at the bottom of the garment.  Heading 61.05 does not cover sleeveless garments. 5. Heading 61.09 does not cover garments with a drawstring, ribbed waistband or other means of tightening at the bottom of the garment. 6. For the purposes of heading 61.11 \u2014 (a) The expression \\\"babies' garments and clothing accessories\\\" means articles for young children; it also covers babies' napkins; (b) Articles which are, prima facie, classifiable both in heading 61.11 and in other headings of this Chapter are to be classified in heading 61.11. 7. For the purposes of heading 61.12, \\\"ski suits\\\" means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine).  They consist either of \u2014 (a)  a \\\"ski overall\\\", that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; or (b)  a \\\"ski ensemble\\\", that is, a set of garments composed of two or three pieces, put up for retail sale and comprising\u2014 SCHEDULE 1 Customs Tariff Act (2026 Revision) - one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide  fastener (zipper), possibly with a waistcoat in addition, and - one pair of trousers whether or not extending above waist-level, one pair of breeches or one bib and brace overall. The \\\"ski ensemble\\\" may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall. All the components of a \\\"ski ensemble\\\" must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size. 8. Garments which are, prima facie, classifiable both in heading 61.13 and in other headings of this Chapter, excluding heading 61.11, are to be classified in heading 61.13. 9. Garments of this Chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments.  These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes. Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments. 10. Articles of this Chapter may be made of metal thread. Heading Code Description Unit of Measure Rate of Duty 61.01 6101.00.00 Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including skijackets), wind-cheaters, wind-jackets and similar articles, knitted or crocheted, other than those of heading 61.03. NO. 22% 61.02 6102.00.00 Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including skijackets), wind-cheaters, wind- jackets and similar articles, knitted or crocheted, other than those of heading 61.04. NO. 22% 61.03 6103.00.00 Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts NO. 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 (other than swimwear), knitted or crocheted. 61.04 6104.00.00 Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted. NO. 22% 61.05 6105.00.00 Men's or boys' shirts, knitted or crocheted. NO. 22% 61.06 6106.00.00 Women's or girls' blouses, shirts and shirt-blouses, knitted or crocheted. NO. 22% 61.07 6107.00.00 Men's or boys' underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles, knitted or crocheted. NO. 22% 61.08 6108.00.00 Women's or girls' slips, petticoats, briefs, panties, nightdresses, pyjamas, negliges, bathrobes, dressing gowns and similar articles, knitted or crocheted. NO. 22% 61.09 6109.00.00 T-shirts, singlets and other vests, knitted or crocheted. NO. 22% 61.1 6110.00.00 Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted. NO. 22% 61.11 6111.00.00 Babies' garments and clothing accessories, knitted or crocheted. NO. 22% 61.12 6112.00.00 Track suits, ski suits and swimwear, knitted or crocheted. NO. 22% 61.13 6113.00.00 Garments, made up of knitted or crocheted fabrics of heading 59.03, 59.06 or 59.07. NO. 22% 61.14 6114.00.00 Other garments, knitted or crocheted. NO. 22% 61.15 6115.00.00 Panty hose, tights, stockings, socks and other hosiery, including stockings for varicose veins and footwear without applied soles, knitted or crocheted. DPR 22% 61.16 6116.00.00 Gloves, mittens and mitts, knitted or crocheted. DPR 22% 61.17 6117.00.00 Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories. NO. 22% SCHEDULE 1 Customs Tariff Act (2026 Revision)\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_62\", \"num\": \"62.\", \"text\": \"Chapter 62 - Articles of apparel and clothing accessories, not knitted or crocheted 62. Notes. 1. This Chapter applies only to made up articles of any textile fabric other than wadding, excluding knitted or crocheted articles (other than those of heading 62.12). 2. This Chapter does not cover \u2014 (a) Worn clothing or other worn articles of heading 63.09; or (b) Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21). 3. For the purposes of headings 62.03 and 62.04 \u2014 (a)  The term \\\"suit\\\" means a set of garments composed of two or three pieces made up, in respect of their outer surface, in identical fabric and comprising \u2014 - one suit coat or jacket the outer shell of which, exclusive of sleeves, consists of four or more panels, designed to cover the upper part of the body, possibly with a tailored waistcoat in addition whose front is made from the same fabric as the outer surface of the other components of the set and whose back is made from the same fabric as the lining of the suit coat or jacket; and - one garment designed to cover the lower part of the body and consisting of trousers, breeches or shorts (other than swimwear), a skirt or a divided skirt, having neither braces nor bibs. All of the components of a \\\"suit\\\" must be of the same fabric construction, colour and composition; they must also be of the same style and of corresponding or compatible size.  However, these components may have piping (a strip of fabric sewn into the seam) in a different fabric. If several separate components to cover the lower part of the body are presented together (for example, two pairs of trousers or trousers and shorts, or a skirt or divided skirt and trousers), the constituent lower part shall be one pair of trousers or, in the case of women's or girls' suits, the skirt or divided skirt, the other garments being considered separately. The term \\\"suit\\\" includes the following sets of garments, whether or not they fulfil all the above conditions \u2014 - morning dress, comprising a plain jacket (cutaway) with rounded tails hanging well down at the back and striped trousers; - evening dress (tailcoat), generally made of black fabric, the jacket of which is relatively short at the front, does not close and has narrow skirts cut in at the hips and hanging down behind; Customs Tariff Act (2026 Revision) SCHEDULE 1 - dinner jacket suits, in which the jacket is similar in style to an ordinary jacket (though perhaps revealing more of the shirt front), but has shiny silk or imitation silk lapels. (b)  The term \\\"ensemble\\\" means a set of garments (other than suits and articles of heading 62.07 or 62.08) composed of several pieces made up in identical fabric, put up for retail sale, and comprising\u2014 - one garment designed to cover the upper part of the body, with the exception of waistcoats which may also form a second upper garment, and - one or two different garments, designed to cover the lower part of the body and consisting of trousers, bib and brace overalls, breeches, shorts (other than swimwear), a skirt or a divided skirt. All of the components of an ensemble must be of the same fabric construction, style, colour and composition; they also must be of corresponding or compatible size.  The term \\\"ensemble\\\" does not apply to track suits or ski suits, of heading 62.11. 4. For the purposes of heading 62.09 \u2014 (a)  The expression \\\"babies' garments and clothing accessories\\\" means articles for young children; it also covers babies' napkins; (b)  Articles which are, prima facie, classifiable both in heading 62.09 and in other headings of this Chapter are to be classified in heading 62.09. 5. Garments which are, prima facie, classifiable both in heading 62.10 and in other headings of this Chapter, excluding heading 62.09, are to be classified in heading 62.10. 6. For the purposes of heading 62.11, \\\"ski suits\\\" means garments or sets of garments which, by their general appearance and texture, are identifiable as intended to be worn principally for skiing (cross-country or alpine).  They consist either of \u2014 (a)  a \\\"ski overall\\\", that is, a one-piece garment designed to cover the upper and the lower parts of the body; in addition to sleeves and a collar the ski overall may have pockets or footstraps; or (b)  a \\\"ski ensemble\\\", that is, a set of garments composed of two or three pieces, put up for retail sale and comprising\u2014 - one garment such as an anorak, wind-cheater, wind-jacket or similar article, closed by a slide fastener (zipper), possibly with a waistcoat in addition, and - one pair of trousers whether or not extending above waist-level, one pair of breeches or one bib and brace overall. SCHEDULE 1 Customs Tariff Act (2026 Revision) The \\\"ski ensemble\\\" may also consist of an overall similar to the one mentioned in paragraph (a) above and a type of padded, sleeveless jacket worn over the overall. All the components of a \\\"ski ensemble\\\" must be made up in a fabric of the same texture, style and composition whether or not of the same colour; they also must be of corresponding or compatible size. 7. Scarves and articles of the scarf type, square or approximately square, are to be classified as handkerchiefs (heading 62.13). 8. Garments of this Chapter designed for left over right closure at the front shall be regarded as men's or boys' garments, and those designed for right over left closure at the front as women's or girls' garments. These provisions do not apply where the cut of the garment clearly indicates that it is designed for one or other of the sexes. Garments which cannot be identified as either men's or boys' garments or as women's or girls' garments are to be classified in the headings covering women's or girls' garments. 9. Articles of this Chapter may be made of metal thread. Heading Code Description Unit of Measure Rate of Duty 62.01 6201.00.00 Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including skijackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 62.03. NO. 22% 62.02 6202.00.00 Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including skijackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 62.04. NO. 22% 62.03 6203.00.00 Men's or boys' suits, ensembles, jackets, blazers, trousers, bib and brace overalls, breeches and shorts (other than swimwear). NO. 22% 62.04 6204.00.00 Women's or girls' suits, ensembles, jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear). NO. 22% 62.05 6205.00.00 Men's or boys' shirts. NO. 22% 62.06 6206.00.00 Women's or girls' blouses, shirts and shirt-blouses. NO. 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 62.07 6207.00.00 Men's or boys' singlets and other vests, underpants, briefs, nightshirts, pyjamas, bathrobes, dressing gowns and similar articles. NO. 22% 62.08 6208.00.00 Women's or girls' singlets and other vests, slips, petticoats, briefs, panties, nightdresses, pyjamas, negliges, bathrobes, dressing gowns and similar articles. NO. 22% 62.09 6209.00.00 Babies' garments and clothing accessories. NO. 22% 62.10 Garments, made up of fabrics of heading 56.02, 56.03, 59.03, 59.06 or 59.07. 6210.10.10 Garments of fabrics of headings 56.02 or 56.03. NO. 22% 6210.10.20 Other garments as described in headings 62.01 and 62.02. Made of wool, fine animal hair, cotton, man made fibres or other textile materials. NO. 22% 6210.10.30 Nonwoven disposable apparel designed for use in hospitals, clinics, laboratories or contaminated areas. NO. 22% 6210.10.40 Disposable briefs and panties designed for one-time use. NO. 22% 62.11 6211.00.00 Track suits, ski suits and swimwear; other garments. NO. 22% 62.12 6212.00.00 Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof,  whether or not knitted or crocheted. NO. 22% 62.13 6213.00.00 Handkerchiefs. NO. 22% 62.14 6214.00.00 Shawls, scarves, mufflers, mantillas, veils and the like. NO. 22% 62.15 6215.00.00 Ties, bow ties and cravats. NO. 22% 62.16 6216.00.00 Gloves, mittens and mitts. NO. 22% 62.17 6217.00.00 Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 62.12. NO. 22% SCHEDULE 1 Customs Tariff Act (2026 Revision)\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_63\", \"num\": \"63.\", \"text\": \"Chapter 63 - Other made up textile articles; sets; worn clothing and worn textile articles; rags 63. Notes. 1. Sub-Chapter I applies only to made up articles, of any textile fabric. 2. Sub-Chapter I does not cover \u2014 (a)  Goods of Chapters 56 to 62; or (b)  Worn clothing or other worn articles of heading 63.09. 3. Heading 63.09 applies only to the following goods\u2014 (a)  Articles of textile materials \u2014 (i)  Clothing and clothing accessories, and parts thereof; (ii)  Blankets and travelling rugs; (iii)  Bed linen, table linen, toilet linen and kitchen linen; (iv)  Furnishing articles, other than carpets of headings 57.01 to 57.05 and tapestries of heading 58.05; (b)  Footwear and headgear of any material other than asbestos. In order to be classified in this heading, the articles mentioned above must comply with both of the following requirements \u2014 (i)  they must show signs of appreciable wear, and (ii)  they must be presented in bulk or in bales, sacks or similar packings. Heading Code Description Unit of Measure Rate of Duty 63.01 6301.00.00 Blankets and travelling rugs. NO. 22% 63.02 6302.00.00 Bed linen, table linen, toilet linen and kitchen linen. NO. 22% 63.03 6303.00.00 Curtains (including drapes) and interior blinds; curtain or bed valances. NO. 22% 63.04 Other furnishing articles, excluding those of heading 94.04. 6304.10.00 Bedspreads: NO. 22% 6304.90.00 Other: NO. 22% 63.05 6305.00.00 Sacks and bags, of a kind used for the packing of goods. KG 22% 63.06 6306.00.00 Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods. KG 22% 63.07 Other made up articles, including dress patterns. Customs Tariff Act (2026 Revision) SCHEDULE 1 6307.10.00 Floor-cloths, dish-cloths, dusters and similar cleaning cloths KG 22% 6307.20.00 Life-jackets and life-belts KG 22% Other 6307.90.10 Flags of all nations KG 22% 6307.90.20 Other KG 22% 63.08 6308.00.00 Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale. KG 22% 63.09 6309.00.00 Worn clothing and other worn articles. KG 22% 63.10 6310.00.00 Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables, of textile materials. KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_64\", \"num\": \"64.\", \"text\": \"Chapter 64 - Footwear, gaiters and the like; parts of such articles 64. Notes. 1. This Chapter does not cover \u2014 (a)  Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles.  These products are classified according to their constituent material; (b)  Footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section 11); (c)  Worn footwear of heading 63.09; (d)  Articles of asbestos (heading 68.12); (e)  Orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 90.21); or (f)  Toy footwear or skating boots with ice or roller skates attached; shinguards or similar protective sportswear (Chapter 95). 2. For the purposes of heading 64.06, the term \\\"parts\\\" does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading 96.06. 3. For the purposes of this Chapter\u2014 (a)  the terms \\\"rubber\\\" and \\\"plastics\\\" include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of colour; and (b)  the term \\\"leather\\\" refers to the goods of headings 41.07 and 41.12 to 41.14. 4. Subject to Note 3 to this Chapter \u2014 Customs Tariff Act (2026 Revision) SCHEDULE 1 (a)  the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories or reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments; (b)  the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments. 5. For the purposes of headings 64. 02, 64. 03, and 64.04, the expression \\\"sports footwear\\\" applies only to \u2014 (a)  footwear which is designed for a sporting activity and has, or has provision for the attachment of, spikes, sprigs, stops, clips, bars or the like; (b)  skating boots, ski-boots and cross-country ski footwear, snowboard boots, wrestling boots, boxing boots and cycling shoes. Heading Code Description Unit of Measure Rate of Duty 64.01 6401.00.00 Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing, plugging or similar processes. PRS 22% 64.02 6402.00.00 Other footwear with outer soles and uppers of rubber or plastics. PRS 22% 64.03 6403.00.00 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. PRS 22% 64.04 6404.00.00 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. PRS 22% 64.05 6405.00.00 Other footwear. PRS 22% 64.06 6406.00.00 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof. PRS 22% SCHEDULE 1 Customs Tariff Act (2026 Revision)\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_65\", \"num\": \"65.\", \"text\": \"Chapter 65 - Headgear and parts thereof 65. Notes. 1. This Chapter does not cover \u2014 (a)  Worn headgear of heading 63.09; (b)  Asbestos headgear (heading 68.12); or (c)  Dolls' hats, other toy hats or carnival articles of Chapter 95. 2. Heading 65.02 does not cover hat-shapes made by sewing, other than those obtained simply by sewing strips in spirals. Heading Code Description Unit of Measure Rate of Duty 65.01 6501.00.00 Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt. KG 22% 65.02 6502.00.00 Hat-shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed. KG 22% 65.03 6503.00.00 Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading 65.01, whether or not lined or trimmed. KG 22% 65.04 6504.00.00 Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed. KG 22% 65.05 6505.00.00 Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed. KG 22% 65.06 6506.00.00 Other headgear, whether or not lined or trimmed. KG 22% 65.07 6507.00.00 Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear. KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_66\", \"num\": \"66.\", \"text\": \"Chapter 66 - Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof 66. Notes. 1. This Chapter does not cover \u2014 (a)  Measure walking-sticks or the like (heading 90.17); (b)  Firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter 93); or (c)  Goods of Chapter 95 (for example, toy umbrellas, toy sun umbrellas). 2. Heading 66.03 does not cover parts, trimmings or accessories of textile material, or covers, tassels, thongs, umbrella cases or the like, of any material. Such goods presented with, but not fitted to, articles of heading 66.01 or 66.02 are to be classified separately and are not to be treated asforming part of those articles. Heading Code Description Unit of Measure Rate of Duty 66.01 6601.00.00 Umbrellas and sun umbrellas (including walking-stick umbrellas, garden umbrellas and similar umbrellas). DOZ 22% 66.02 6602.00.00 Walking-sticks, seat-sticks, whips, riding-crops and the like. NO. 22% 66.03 6603.00.00 Parts, trimmings and accessories of articles of heading 66.01 or 66.02. DOZ 22% SCHEDULE 1 Customs Tariff Act (2026 Revision)\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_67\", \"num\": \"67.\", \"text\": \"Chapter 67 - Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair 67. Notes. 1. This Chapter does not cover \u2014 (a)  Straining cloth of human hair (heading 59.11); (b)  Floral motifs of lace, of embroidery or other textile fabric (Section 11); (c)  Footwear (Chapter 64); (d)  Headgear or hair-nets (Chapter 65); (e)  Toys, sports requisites or carnival articles (Chapter 95); or (f)  Feather dusters, powder-puffs or hair sieves (Chapter 96). 2. Heading 67.01 does not cover \u2014 (a)  Articles in which feathers or down constitute only filling or padding (for example, bedding of heading 94.04); (b)  Articles of apparel or clothing accessories in which feathers or down constitute no more than mere trimming or padding; or (c)  Artificial flowers or foliage or parts thereof or made up articles of heading 67.02. 3. Heading 67.02 does not cover \u2014 (a)  Articles of glass (Chapter 70); or (b)  Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other materials, obtained in one piece by moulding, forging, carving, stamping orother process, or consisting of parts assembled otherwise than by binding, glueing, fitting into one another or similar methods. Heading Code Description Unit of Measure Rate of Duty 67.01 6701.00.00 Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof (other than goods of heading 05.05 and worked quills and scapes). NO. 22% 67.02 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit. 6702.10.00 Of plastics NO. 22% 6702.90.00 Of other materials NO. 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 67.03 6703.00.00 Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like. KG 22% 67.04 Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included. 6704.10.00 Of synthetic textile materials: KG 22% 6704.20.00 Of human hair KG 22% 6704.90.00 Of other materials KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND GLASSWARE\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_68\", \"num\": \"68.\", \"text\": \"Chapter 68 - Articles of stone, plaster, cement, asbestos, mica or similar materials 68. Notes. 1. This Chapter does not cover \u2014 (a)  Goods of Chapter 25; (b)  Coated, impregnated or covered paper and paperboard of heading 48.10 or 48.11 (for example, paper and paperboard coated with mica powder or graphite, bituminised or asphalted paper and paperboard); (c)  Coated, impregnated or covered textile fabric of Chapter 56 or 59 (for example, fabric coated or covered with mica powder, bituminised or asphalted fabric); (d)  Articles of Chapter 71; (e)  Tools or parts of tools, of Chapter 82; (f)  Lithographic stones of heading 84.42; (g)  Electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47; (h)  Dental burrs (heading 90.18); (i)  Articles of Chapter 91 (for example, clocks and clock cases); (j)  Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings); (k)  Articles of Chapter 95 (for example, toys, games and sports requisites); (l)  Articles of heading 96.02, if made of materials specified in Note 2 (b) to Chapter 96, or of heading 96.06 (for example, buttons), 96.09 (for example, slate pencils) or 96.10 (for example, drawing slates); or (m)  Articles of Chapter 97 (for example, works of art). 2. In heading 68.02 the expression \\\"worked monumental or building stone\\\" applies not only to the varieties of stone referred to in heading 25.15 or 25.16 Customs Tariff Act (2026 Revision) SCHEDULE 1 but also to all other natural stone (for example, quartzite, flint, dolomite and steatite) similarly worked; it does not, however, apply to slate. Heading Code Description Unit of Measure Rate of Duty 68.01 6801.00.00 Setts, curbstones and flagstones, of natural stone (except slate). TON 22% 68.02 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 68.01; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate). 6802.10.00 Tiles, cubes and similar articles; artificially coloured granules, chippings and powder TON 22% Other monumental or building stone and articles thereof, simply cut or sawn, with a flat or even surface: 6802.21.00 Marble, travertine and alabaster TON 22% 6802.22.00 Other calcareous stone TON 22% 6802.23.00 Granite TON 22% 6802.29.00 Other stone TON 22% Other: 6802.91.00 Marble, travertine and alabaster; TON 22% 6802.92.00 Other calcareous stone TON 22% 6802.93.00 Granite TON 22% 6802.99.00 Other stone; TON 22% 68.03 6803.00.00 Worked slate and articles of slate or of agglomerated slate. TON 22% 68.04 6804.00.00 Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials. NO. 22% 68.05 6805.00.00 Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up. KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 68.06 6806.00.00 Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heatinsulating, sound-insulating or soundabsorbing mineral materials, other than those of heading 68.11 or 68.12 or of Chapter 69. KG 22% 68.07 6807.00.00 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch). KG 22% 68.08 6808.00.00 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. KG 22% 68.09 6809.00.00 Articles of plaster or of compositions based on plaster. KG 22% 68.10 Articles of cement, of concrete or of artificial stone, whether or not reinforced. Tiles, flagstones, bricks and similar articles: 6810.11.00 Building blocks and bricks TON 22% 6810.19.00 Other TON 22% Other articles: TON 22% 6810.91.00 Prefabricated structural components for building or civil engineering TON 22% 6810.99.00 Other TON 22% 68.11 6811.00.00 Articles of asbestos-cement, of cellulose fibre-cement or the like. KG 22% 68.12 6812.00.00 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 68.11 or 68.13. KG 22% 68.13 6813.00.00 Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of NO. 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 other mineral substances or of cellulose, whether or not combined with textile or other materials. 68.13 6813.00.00 Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textile or other materials. NO. 22% 68.14 6814.00.00 Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials. KG 22% 68.15 6815.00.00 Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included. KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision)\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_69\", \"num\": \"69.\", \"text\": \"Chapter 69 - Ceramic products 69. Notes. 1. This Chapter applies only to ceramic products which have been fired after shaping.  Headings 69.04 to 69.14 apply only to such products other than those classifiable in headings 69.01 to 69.03. 2. This Chapter does not cover \u2014 (a)  Products of heading 28.44; (b)  Articles of heading 68.04; (c)  Articles of Chapter 71 (for example, imitation jewellery); (d)  Cermets of heading 81.13; (e)  Articles of Chapter 82; (f)  Electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47; (g)  Artificial teeth (heading 90.21); (h)  Articles of Chapter 91 (for example, clocks and clock cases); (i)  Articles of Chapter 94 (for example, furniture, lamps and lighting fittings, prefabricated buildings); (j)  Articles of Chapter 95 (for example, toys, games and sports requisites); (k)  Articles of heading 96.06 (for example, buttons) or of heading 96.14 (for example, smoking pipes); or (l)  Articles of Chapter 97 (for example, works of art). Heading Code Description Unit of Measure Rate of Duty 69.01 6901.00.00 Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals (for example, kieselguhr, tripolite or diatomite) or of similar siliceous earths. TON 22% 69.02 6902.00.00 Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods, other than those of siliceous fossil meals or similar siliceous earths. TON 22% 69.03 6903.00.00 Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths. KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 69.04 6904.00.00 Ceramic building bricks, flooring blocks, support or filler tiles and the like. THS 22% 69.05 6905.00.00 Roofing tiles, chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods. M2 22% 69.06 6906.00.00 Ceramic pipes, conduits, guttering and pipe fittings. KG 22% 69.07 6907.00.00 Unglazed ceramic flags and paving, hearth or wall tiles; unglazed ceramic mosaic cubes and the like, whether or not on a backing. M2 22% 69.08 6908.00.00 Glazed ceramic flags and paving, hearth or wall tiles; glazed ceramic mosaic cubes and the like, whether or not on a backing. M2 22% 69.09 6909.00.00 Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods. KG 22% 69.10 6910.00.00 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures. NO. 22% 69.11 Tableware, kitchenware, other household articles and toilet articles, of porcelain or china. 6911.10.00 Tableware and kitchenware DPC 0% Other 6911.90.10 Household Articles DPC 0% 6911.90.20 Toilet Articles DPC 0% 69.12 6912.00.00 Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china. DPC 12% 69.13 Statuettes and other ornamental ceramic articles. 6913.10.00 Of porcelain or china KG 0% 6913.90.00 Other KG 0% 69.14 6914.00.00 Other ceramic articles. KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision)\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_70\", \"num\": \"70.\", \"text\": \"Chapter 70 - Glass and glassware. 70. Notes. 1. This Chapter does not cover \u2014 (a)  Goods of heading 32.07 (for example, vitrifiable enamels and glazes, glass frit, other glass in the form of powder, granules or flakes); (b)  Articles of Chapter 71 (for example, imitation jewellery); (c)  Optical fibre cables of heading 85.44, electrical insulators (heading 85.46) or fittings of insulating material of heading 85.47; (d)  Optical fibres, optically worked optical elements, hypodermic syringes, artificial eyes, thermometers, barometers, hydrometers or other articles of Chapter 90; (e)  Lamps or lighting fittings, illuminated signs, illuminated name-plates or the like, having a permanently fixed light source, or parts thereof of heading 94.05; (f)  Toys, games, sports requisites, Christmas tree ornaments or other articles of Chapter 95 (excluding glass eyes without mechanisms for dolls or for other articles of Chapter 95); or (g)  Buttons, fitted vacuum flasks, scent or similar sprays or other articles of Chapter 96. 2. For the purposes of headings 70.03, 70.04 and 70.05 \u2014 (a) glass is not regarded as \\\"worked\\\" by reason of any process it has undergone before annealing; (b)  cutting to shape does not affect the classification of glass in sheets; (c)  the expression \\\"absorbent, reflecting or non-reflecting layer\\\" means a microscopically thin coating of metal or of a chemical compound (for example, metal oxide) which absorbs, for example, infra-red light or improves the reflecting qualities of the glass while still allowing it to retain a degree of transparency or translucency; or which prevents light from being reflected on the surface of the glass. 3. The products referred to in heading 70.06 remain classified in that heading whether or not they have the character of articles. 4. For the purposes of heading 70.19, the expression \\\"glass wool\\\" means \u2014 (a) Mineral wools with silica. (b) Mineral wools with a silica, but with an alkaline oxide (K2O or Na2O) or a boric oxide (B2O3). Customs Tariff Act (2026 Revision) SCHEDULE 1 5. Throughout this Act, the expression \\\"glass\\\" includes fused quartz and other fused silica (SiO2). 6. For the purposes of subheadings 7013.21.00, 7013.31.00 and 7013.91.00, the expression \\\"lead crystal\\\" means only glass having a minimum lead monoxide (PbO) content. Heading Code Description Unit of Measure Rate of Duty 70.01 7001.00.00 Cullet and other waste and scrap of glass; glass in the mass. KG 22% 70.02 7002.00.00 Glass in balls (other than microspheres of heading 70.18), rods or tubes, unworked. KG 22% 70.03 7003.00.00 Cast glass and rolled glass, in sheets or profiles, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked. M2 22% 70.04 7004.00.00 Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked. M2 22% 70.05 7005.00.00 Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked. M2 22% 70.06 7006.00.00 Glass of heading 70.03, 70.04 or 70.05, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials. M2 22% 70.07 Safety glass, consisting of toughened (tempered) or laminated glass. Toughened (tempered) safety glass: 7007.10.11 Toughened (tempered) safety glass: Motor Vehicles M2 27% 7007.10.12 Toughened (tempered) safety glass: Other M2 22% Laminated safety glass: 7007.20.11 Laminated safety glass: Motor Vehicles M2 27% 7007.20.12 Laminated safety glass: Other M2 22% 70.08 7008.00.00 Multiple-walled insulating units of glass. NO. 22% 70.09 Glass mirrors, whether or not framed, including rear-view mirrors. 7009.10.00 Rear-view mirrors for vehicles NO. 27% SCHEDULE 1 Customs Tariff Act (2026 Revision) 7009.90.00 Other: NO. 22% 70.10 7010.00.00 Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass. GR 22% 70.11 7011.00.00 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like. HUN 22% 70.12 7012.00.00 Glass inners for vacuum flasks or for other vacuum vessels. NO. 22% 70.13 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 70.10 or 70.18). 7013.10.00 Of glass-ceramics NO. 22% Drinking glasses other than of glassceramics: 7013.21.00 Of lead crystal NO. 0% 7013.29.00 Other NO. 22% Glassware of a kind used for table (other than drinking glasses) or kitchen purposes other than of glassceramics: 7013.31.00 Of lead crystal NO. 0% 7013.32.00 Of glass having a linear coefficient of expansion. NO. 22% 7013.39.00 Other NO. 22% Other glassware: 7013.91.00 Of lead crystal NO. 0% 7013.99.00 Other NO. 22% 70.14 7014.00.00 Signalling glassware and optical elements of glass (other than those of heading 70.15), not optically worked. NO. 22% 70.15 Clock or watch glasses and similar glasses, glasses for non-corrective or corrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres and their segments, for the manufacture of such glasses. 7015.10.00 Glasses for corrective spectacles NO. 0% 7015.10. 11 Glasses for non-corrective spectacles NO. 0% Customs Tariff Act (2026 Revision) SCHEDULE 1 7015.90.00 Others: NO. 22% 70.16 7016.00.00 Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired, of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multicellular or foam glass in blocks, panels, plates, shells or similar forms. 70.17 7017.00.00 Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated. NO. 22% 70.18 7018.00.00 Glass beads, imitation pearls, imitation precious or semi-precious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitation jewellery; glass microspheres. NO. 22% 70.19 7019.00.00 Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics). KG 22% 70.20 7020.00.00 Other articles of glass. NO. 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_71\", \"num\": \"71.\", \"text\": \"Chapter 71 - Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin 71. Notes. 1. Subject to Note 1 (a) to Section 6 and except as provided below, all articles consisting wholly or partly \u2014 (a)  Of natural or cultured pearls or of precious or semi-precious stones (natural, synthetic or reconstructed), or (b)  Of precious metal or of metal clad with precious metal, are to be classified in this Chapter. 2.    (a)  Headings 71.13, 71.14 and 71.15 do not cover articles in which precious metal or metal clad with precious metal is present as minor constituents only, such as minor fittings or minor ornamentation (for example, monograms, ferrules and rims), and paragraph (b) of the foregoing Note does not apply to such articles (*). (b)  Heading 71.16 does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents). 3. This Chapter does not cover \u2014 (a)  Amalgams of precious metal, or colloidal precious metal (heading 28.43); (b)  Sterile surgical suture materials, dental fillings or other goods of Chapter 30; (c)  Goods of Chapter 32 (for example, lustres); (d)  Supported catalysts (heading 38.15); (e)  Articles of heading 42.02 or 42.03 referred to in Note 2 (B) to Chapter 42; (f)  Articles of heading 43.03 or 43.04; (g)  Goods of Section 11 (textiles and textile articles); (h)  Footwear, headgear or other articles of Chapter 64 or 65; (i)  Umbrellas, walking-sticks or other articles of Chapter 66; Customs Tariff Act (2026 Revision) SCHEDULE 1 (j)  Abrasive goods of heading 68.04 or 68.05 or Chapter 82, containing dust or powder of precious or semi-precious stones (natural or synthetic); articles of Chapter 82 with a working part of precious or semi-precious stones (natural, synthetic or reconstructed); machinery, mechanical appliances or electrical goods, or parts thereof, of Section 16.  However, articles and parts thereof, wholly of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in this Chapter, except unmounted worked sapphires and diamonds for styli (heading 85.22); (k)  Articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments); (l)  Arms or parts thereof (Chapter 93); (m)  Articles covered by Note 2 to Chapter 95; (n)  Articles classified in Chapter 96 by virtue of Note 4 to that Chapter; or (o)  Original sculptures or statuary (heading 97.03), collectors' pieces (heading 97.05) or antiques of an age exceeding one hundred years (heading 97.06), other than natural or cultured pearls or precious or semi-precious stones. 4.      (a)  The expression \\\"precious metal\\\" means silver, gold and platinum. (b) The expression \\\"platinum\\\" means platinum, iridium, osmium, palladium, rhodium and ruthenium. (c) The expression \\\"precious or semi-precious stones\\\" does not include any of the substances specified in Note 2 (b) to Chapter 96. 5. For the purposes of this Chapter, any alloy (including a sintered mixture and an inter-metallic compound) containing precious metal is to be treated as an alloy of precious metal if any one precious metal. Alloys of precious metal are to be classified according to the following rules \u2014 (a) An alloy of platinum is to be treated as an alloy of platinum; (b) An alloy of gold but no platinum is to be treated as an alloy of gold; (c) Other alloys of silver are to be treated as alloys of silver. 6. Except where the context otherwise requires, any reference in this Act to precious metal or to any particular precious metal includes a reference to alloys treated as alloys of precious metal or of the particular metal in accordance with the rules in Note 5 above, but not to metal clad with precious metal or to base metal or non-metals plated with precious metal. 7. Throughout this Act the expression \\\"metal clad with precious metal\\\" means material made with a base of metal upon one or more surfaces of which there is affixed by soldering, brazing, welding, hot-rolling or similar mechanical means SCHEDULE 1 Customs Tariff Act (2026 Revision) a covering of precious metal.  Except where the context otherwise requires, the expression also covers base metal inlaid with precious metal. 8. Subject to Note 1 (a) to Section 6, goods answering to a description in heading 71.12 are to be classified in that heading and in no other heading of this Act. 9. For the purposes of heading 71.13, the expression \\\"articles of jewellery\\\" means \u2014 (a)  Any small objects of personal adornment (gem-set or not) (for example, rings, bracelets, necklaces, brooches, ear-rings, watch-chains, fobs, pendants, tie-pins, cuff-links, dress-studs, religious or other medals and insignia); and (b)  Articles of personal use of a kind normally carried in the pocket, in the handbag or on the person (such as cigarette cases, powder boxes, chain purses, cachou boxes). 10. For the purposes of heading 71.14, the expression \\\"articles of goldsmiths\u2019 or silversmiths' wares\\\" includes such articles as ornaments, tableware, toiletware, smokers' requisites and other articles of household, office or religious use. 11. For the purposes of heading 71.17, the expression \\\"imitation jewellery\\\" means articles of jewellery within the meaning of paragraph (a) of Note 9 above (but not including buttons or other articles of heading 96.06, or dress-combs, hairslides or the like, or hairpins, of heading 96.15), not incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal. 12. For the purposes of subheadings 7106.10.00, 7108.11.00, and heading 71.10, the expressions \\\"powder\\\" and \\\"in powder form\\\" mean products which passes through a sieve having a mesh aperture. 13. Notwithstanding the provisions of Chapter Note 4 (b), for the purposes of heading 71.10, the expression \\\"platinum\\\" does not include iridium, osmium, palladium, rhodium or ruthenium. 14. For the classification of alloys in the subheadings of heading 71.10, each alloy is to be classified with that metal, platinum, palladium, rhodium, iridium, osmium or ruthenium which predominates by weight over each other of these metals. Customs Tariff Act (2026 Revision) SCHEDULE 1 Heading Code Description Unit of Measure Rate of Duty 71.01 7101.00.00 Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport. CAR 0% 71.02 7102.00.00 Diamonds, whether or not worked, but not mounted or set. CAR 12% 71.03 7103.00.00 Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport. CAR 12% 71.04 7104.00.00 Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones, temporarily strung for convenience of transport. CAR 12% 71.05 7105.00.00 Dust and powder of natural or synthetic precious or semi-precious stones. G 12% 71.06 Silver (including silver plated with gold or platinum), unwrought or in semimanufactured forms, or in powder form. 7106.10.00 Powder G 22% Other: 7106.91.00 Unwrought G 22% Semi-manufactured: 7106.92.10 Non-monetary Bullion G 0% 7106.92.20 Monetary Bullion G 0% 7106.92.30 Other G 0% 71.07 7107.00.00 Base metals clad with silver, not further worked than semimanufactured. G 12% 71.08 Gold (including gold plated with platinum) unwrought or in semimanufactured forms, or in powder form. 7108.11.00 Gold, non-monetary, in powder form G 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 7108.12.10 Gold bullion, non-monetary G 4% 7108.12.20 Gold, non-monetary, in other unwrought forms (including gold plated with platinum) G 22% 7108.13.00 Gold, non-monetary, in semimanufactured forms (including gold plated with platinum) G 4% 7108.20.00 Monetary gold (including gold plated with platinum) G 0% 71.09 7109.00.00 Base metals or silver, clad with gold, not further worked than semimanufactured. G 12% 71.10 7110.00.00 Platinum, unwrought or in semimanufactured forms, or in powder form. G 12% 71.11 7111.00.00 Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured. G 12% 71.12 7112.00.00 Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal. KG 22% 71.13 7113.00.00 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal. G 12% 71.14 Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal. Of precious metal whether or not plated or clad with precious metal: Of silver, whether or not plated or clad with other precious metal 7114.11.10 Of silver, whether or not plated or clad with other precious metal NO. 0% 7114.11.11 Smokers' Requisites of silver, whether or not plated or clad with other precious metal NO. 42% Of other precious metal, whether or not plated or clad with precious metal 7114.19.10 Of other precious metal, whether or not plated or clad with precious metal NO. 0% 7114.19.11 Smokers' Requisites of other precious metal, whether or not plated or clad with precious metal NO. 42% Of base metal clad with precious metal 7114.20.10 Of base metal clad with precious metal NO. 0% Customs Tariff Act (2026 Revision) SCHEDULE 1 7114.20.11 Smokers' Requisites of base metal clad with precious metal NO. 42% 71.15 Other articles of precious metal or of metal clad with precious metal. G 7115.10.00 Catalysts in the form of wire cloth or grill, of platinum NO. 0% 7115.90.00 Other NO. 0% 71.16 7116.00.00 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed). NO. 12% 71.17 7117.00.00 Imitation jewellery. NO. 22% 71.18 Coin Coin (other than gold coin) 7118.10.10 Not being legal tender G 0% 7118.10.20 Being of legal tender G 0% Other 7118.90.10 Gold coin, not being legal tender G 0% 7118.90.20 Gold coin, being of legal tender G 0% SCHEDULE 1 Customs Tariff Act (2026 Revision) BASE METALS AND ARTICLES OF BASE METAL Notes. 1. This Section does not cover \u2014 (a)  Prepared paints, inks or other products with a basis of metallic flakes or powder (headings 32.07 to 32.10, 32.12, 32.13 or 32.15); (b)  Ferro-cerium or other pyrophoric alloys (heading 36.06); (c)  Headgear or parts thereof of heading 65.06 or 65.07; (d)  Umbrella frames or other articles of heading 66.03; (e)  Goods of Chapter 71 (for example, precious metal alloys, base metal clad with precious metal, imitation jewellery); (f)  Articles of Section 16 (machinery, mechanical appliances and electrical goods); (g)  Assembled railway or tramway track (heading 86.08) or other articles of Section 17 (vehicles, ships and boats, aircraft); (h)  Instruments or apparatus of Section 18, including clock or watch springs; (i)  Lead shot prepared for ammunition (heading 93.06) or other articles of Section 19 (arms and ammunition); (j)  Articles of Chapter 94 (for example, furniture, mattress supports, lamps and lighting fittings, illuminated signs, prefabricated buildings); (k)  Articles of Chapter 95 (for example, toys, games, sports requisites); (l)  Hand sieves, buttons, pens, pencil-holders, pen nibs or other articles of Chapter 96 (miscellaneous manufactured articles); or (m)  Articles of Chapter 97 (for example, works of art). 2. Throughout this Act, the expression \\\"parts of general use\\\" means \u2014 (a)  Articles of heading 73.07, 73.12, 73.15, 73.17 or 73.18 and similar articles of other base metal; (b)  Springs and leaves for springs, of base metal, other than clock or watch springs (heading 91.14); and (c)  Articles of headings 83.01, 83.02, 83.08, 83.10 and frames and mirrors, of base metal, of heading 83.06. In Chapters 73 to 76 and 78 to 82 (but not in heading 73.15) references to parts of goods do not include references to parts of general use as defined above. Customs Tariff Act (2026 Revision) SCHEDULE 1 Subject to the preceding paragraph and to Note 1 to Chapter 83, the articles of Chapter 82 or 83 are excluded from Chapters 72 to 76 and 78 to 81. 3. Throughout this Act, the expression \\\"base metals\\\" means \u2014 iron and steel, copper, nickel, aluminium, lead, zinc, tin, tungsten (wolfram), molybdenum, tantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium, antimony, manganese, beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium. 4. Throughout this Act, the term \\\"cermets\\\" means products containing a microscopic heterogeneous combination of a metallic component and a ceramic component.  The term \\\"cermets\\\" includes sintered metal carbides (metal carbides sintered with a metal). 5. Classification of alloys (other than ferro-alloys and master alloys as defined in Chapters 72 and 74) \u2014 (a)  An alloy of base metals is to be classified as an alloy of the metal which predominates by weight over each of the other metals; (b)  An alloy composed of base metals of this Section and of elements not falling within this Section is to be treated as an alloy of base metals of this Section if the total weight of such metals equals or exceeds the total weight of the other elements present; (c)  In this Section the term \\\"alloys\\\" includes sintered mixtures of metal powders, heterogeneous intimate mixtures obtained by melting (other than cermets) and intermetallic compounds. 6. Unless the context otherwise requires, any reference in this Act to a base metal includes a reference to alloys which, by virtue of Note 5 above, are to be classified as alloys of that metal. 7. Classification of composite articles \u2014 Except where the headings otherwise require, articles of base metal (including articles of mixed materials treated as articles of base metal under the Interpretative Rules) containing two or more base metals are to be treated as articles of the base metal predominating by weight over each of the other metals. For this purpose \u2014 (a)  Iron and steel, or different kinds of iron or steel, are regarded as one and the same metal; (b)  An alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of Note 5, it is classified; and (c)  A cermet of heading 81.13 is regarded as a single base metal. SCHEDULE 1 Customs Tariff Act (2026 Revision) 8. In this Section, the following expressions have the meanings hereby assigned to them \u2014 (a)  Waste and scrap Metal waste and scrap from the manufacture or mechanical working of metals, and metal goods definitely not usable as such because of breakage, cutting-up, wear or other reasons. (b)  Powders Products which passes through a sieve having a mesh aperture. Customs Tariff Act (2026 Revision) SCHEDULE 1\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_72\", \"num\": \"72.\", \"text\": \"Chapter 72 - Iron and steel 72. Notes 1. In this Chapter and, in the case of Notes (d), (e) and (f) throughout this Act, the following expressions have the meanings hereby assigned to them \u2014 (a)  Pig iron Iron-carbon alloys not usefully malleable, containing carbon and which may contain one or more other elements. (b)  Spiegeleisen Iron-carbon alloys of manganese and otherwise conforming to the specification at (a) above. (c)  Ferro-alloys Alloys in pigs, blocks, lumps or similar primary forms, in forms obtained by continuous casting and also in granular or powder forms, whether or not agglomerated, commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in ferrous metallurgy and generally not usefully malleable, containing iron and one or more other elements. (d)  Steel Ferrous materials other than those of heading 72.03 which (with the exception of certain types produced in the form of castings) are usefully malleable and containing carbon. However, chromium steels may contain higher proportions of carbon. (e)  Stainless steel Alloy steels containing chromium, with or without other elements. (f)  Other alloy steel Steels not complying with the definition of stainless steel. (g)  Remelting scrap ingots of iron or steel Products roughly cast in the form of ingots without feeder-heads or hot tops, or of pigs, having obvious surface faults and not complying with the chemical composition of pig iron, spiegeleisen or ferro-alloys. (h)  Granules Products which passes through a sieve with a mesh aperture. (i)  Semi-finished products Continuous cast products of solid section, whether or not subjected to primary hot-rolling; and SCHEDULE 1 Customs Tariff Act (2026 Revision) Other products of solid section, which have not been further worked than subjected to primary hot-rolling or roughly shaped by forging, including blanks for angles, shapes or sections. These products are not presented in coils. (j)  Flat-rolled products Rolled products of solid rectangular (other than square) cross-section, which do not conform to the definition at (i) above in the form of \u2014 - coils of successively superimposed layers, or - straight lengths. Flat-rolled products include those with patterns in relief derived directly from rolling (for example, grooves, ribs, chequers, tears, buttons, lozenges) and those which have been perforated, corrugated or polished, provided that they do not thereby assume the character of articles or products of other headings. Flat-rolled products of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings. (k)  Bars and rods, hot-rolled, in irregularly wound coils Hot-rolled products in irregularly wound coils, which have a solid crosssection in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including \\\"flattened circles\\\" and \\\"modified rectangles\\\", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel).  These products may have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods). (l)  Other bars and rods Products which do not conform to any of the definitions at (i), (j) or (k) above or to the definition of wire, which have a uniform solid cross-section along their whole length in the shape of circles, segments of circles, ovals, rectangles (including squares), triangles or other convex polygons (including \\\"flattened circles\\\" and \\\"modified rectangles\\\", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel).  These products may \u2014 - have indentations, ribs, grooves or other deformations produced during the rolling process (reinforcing bars and rods); - be twisted after rolling. (m)  Angles, shapes and sections Customs Tariff Act (2026 Revision) SCHEDULE 1 Products having a uniform solid cross-section along their whole length which do not conform to any of the definitions at (i), (j), (k) or (l) above or to the definition of wire. Chapter 72 does not include products of heading 73.01 or 73.02. (n)  Wire Cold-formed products in coils, of any uniform solid cross-section along their whole length, which do not conform to the definition of flat-rolled products. (o)  Hollow drill bars and rods Hollow bars and rods of any cross-section, suitable for drills.  Hollow bars and rods of iron or steel not conforming to this definition are to be classified in heading 73.04. 2. Ferrous metals clad with another ferrous metal are to be classified as products of the ferrous metal predominating by weight. 3. Iron or steel products obtained by electrolytic deposition, by pressure casting or by sintering are to be classified, according to their form, their composition and their appearance, in the headings of this Chapter appropriate to similar hotrolled products. 4. In this Chapter the following expressions have the meanings hereby assigned to them \u2014 (a)  Alloy pig iron (b)  Non-alloy free-cutting steel Non-alloy steel (c)  Silicon-electrical steel Alloy steels. (d)  High speed steel Alloy steels, with or without other elements. (e)  Silico-manganese steel Alloy steels of manganese and silicon, but no other element in a proportion that would give the steel the characteristics of another alloy steel. 5. For the classification of ferro-alloys in the heading 72.02 the following rule should be observed \u2014 A ferro-alloy is considered as binary and classified under the relevant subheading (if it exists) if only one of the alloy elements exceeds the minimum percentage laid down in Chapter Note 1 (c); by analogy, it is considered SCHEDULE 1 Customs Tariff Act (2026 Revision) respectively as ternary or quaternary if two or three alloy elements exceed the minimum percentage. Heading Code Description Unit of Measure Rate of Duty 72.01 7201.00.00 Pig iron and spiegeleisen in pigs, blocks or other primary forms. TON 22% 72.02 7202.00.00 Ferro-alloys. KG 22% 72.03 7203.00.00 Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron  in lumps, pellets or similar forms. TON 22% 72.04 7204.00.00 Ferrous waste and scrap; remelting scrap ingots of iron or steel. TON 22% 72.05 7205.00.00 Granules and powders, of pig iron, spiegeleisen, iron or steel. KG 22% 72.06 7206.00.00 Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 72.03). KG 22% 72.07 7207.00.00 Semi-finished products of iron or nonalloy steel. KG 22% 72.08 7208.00.00 Flat-rolled products of iron or nonalloy steel, hot-rolled, not clad, plated or coated. KG 22% 72.09 7209.00.00 Flat-rolled products of iron or nonalloy steel, cold-rolled (cold-reduced), not clad, plated or coated. KG 22% 72.1 7210.00.00 Flat-rolled products of iron or nonalloy steel, clad, plated or coated. KG 22% 72.11 7211.00.00 Flat-rolled products of iron or nonalloy steel, not clad, plated or coated. KG 22% 72.13 7213.00.00 Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel. KG 22% 72.14 7214.00.00 Other bars and rods of iron or nonalloy steel, not further worked than forged, hot-rolled, hot-drawn or hotextruded, but including those twisted after rolling. KG 22% 72.15 7215.00.00 Other bars and rods of iron or nonalloy steel. KG 22% 72.16 7216.00.00 Angles, shapes and sections of iron or non-alloy steel. KG 22% 72.17 7217.00.00 Wire of iron or non-alloy steel. KG 22% 72.18 7218.00.00 Stainless steel in ingots or other primary forms; semi-finished products of stainless steel. KG 22% 72.19 7219.00.00 Flat-rolled products of stainless steel. KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 72.21 7221.00.00 Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel. KG 22% 72.22 7222.00.00 Other bars and rods of stainless steel; angles, shapes and sections of stainless steel. KG 22% 72.23 7223.00.00 Wire of stainless steel. KG 22% 72.24 7224.00.00 Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel. KG 22% 72.25 7225.00.00 Flat-rolled products of other alloy steel. KG 22% 72.27 7227.00.00 Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel. KG 22% 72.28 7228.00.00 Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel. KG 22% 72.29 7229.00.00 Wire of other alloy steel. KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 73 . Chapter 73 - Articles of iron or steel\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_73\", \"num\": \"73.\", \"text\": \"Notes. 1. In this Chapter the expression \\\"cast iron\\\" applies to products obtained by casting in which iron predominates over each of the other elements and which do not comply with the chemical composition of steel as defined in Note 1 (d) to Chapter 72. 2. In this Chapter the word \\\"wire\\\" means hot or cold-formed products of any crosssectional shape. Heading Code Description Unit of Measure Rate of Duty 73.01 7301.00.00 Sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel. KG 22% 73.02 7302.00.00 Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (crossties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails. KG 22% 73.03 7303.00.00 Tubes, pipes and hollow profiles, of cast iron. KG 22% 73.04 7304.00.00 Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel. KG 22% 73.05 7305.00.00 Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections of iron or steel. KG 22% 73.06 7306.00.00 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel. KG 22% 73.07 7307.00.00 Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel. KG 22% 73.08 7308.00.00 Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel. 73.09 7309.00.00 Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, whether or not lined or heatinsulated, but not fitted with mechanical or thermal equipment. NO. 22% 73.10 7310.00.00 Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment. NO. 22% 73.11 7311.00.00 Containers for compressed or liquefied gas, of iron or steel. NO. 22% 73.12 7312.00.00 Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated. KG 22% 73.13 7313.00.00 Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel. KG 17% 73.14 Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel. 7314.10.00 Woven cloth: M2 22% Grill, netting and fencing, welded at the intersection. 7314.20.10 Netting and fencing M2 17% 7314.20.20 Grill M2 22% Other grill, netting and fencing, welded at the intersection: 7314.30.10 Other netting and fencing M2 22% 7314.30.20 Other grill M2 22% Other cloth, grill, netting and fencing: Plated or coated with Zinc or Plastics 7314.40.10 Netting and fencing M2 22% 7314.40.20 Cloth, Grill M2 22% 7314.50.00 Expanded metal M2 22% 73.15 Chain and parts thereof, of iron or steel. SCHEDULE 1 Customs Tariff Act (2026 Revision) Articulated link chain and parts thereof: 7315.11.00 Roller chain KG 22% 7315.12.00 Other chain KG 22% 7315.19.00 Parts KG 22% 7315.20.00 Skid chain KG 22% Other chain: 7315.81.00 Stud-link KG 22% 7315.82.00 Other, welded link KG 22% 7315.89.00 Other KG 22% 7315.90.00 Other parts KG 22% 73.16 7316.00.00 Anchors, grapnels and parts thereof, of iron or steel. KG 22% 73.17 Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 83.05) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper. 7317.00.10 Nails, corrugated nails, staples KG 17% 7317.00.20 Tacks, drawing pins, and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper. KG 22% 73.18 7318.00.00 Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotterpins, washers (including spring washers) and similar articles, of iron or steel. KG 22% 73.19 7319.00.00 Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included. THS 22% 73.20 7320.00.00 Springs and leaves for springs, of iron or steel. KG 22% 73.21 Stoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances, and parts thereof, of iron or steel. Customs Tariff Act (2026 Revision) SCHEDULE 1 7321.10.00 Cooking appliances and plate warmers: NO. 22% 7321.80.00 Other appliances: NO. 22% 7321.90.00 Parts NO. 22% 73.22 7322.00.00 Radiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel. NO. 22% 73.23 Table, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel: 7323.10.00 Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like KG 22% Other: 7323.91.00 Of cast iron, not enamelled KG 22% 7323.92.00 Of cast iron, enamelled KG 22% 7323.93.00 Of stainless steel KG 0% 7323.94.00 Of iron (other than cast iron) or steel, enamelled KG 22% 7323.99.00 Other KG 22% 73.24 Sanitary ware and parts thereof, of iron or steel. 7324.10.00 Sinks and wash basins, of stainless steel NO. 22% 7324.20.00 Baths: NO. 22% 7324.90.00 Other, including parts NO. 22% 73.25 7325.00.00 Other cast articles of iron or steel. KG 22% 73.26 7326.00.00 Other articles of iron or steel. KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision)\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_74\", \"num\": \"74.\", \"text\": \"Chapter 74 - Copper and articles thereof 74. Notes. 1. In this Chapter the following expressions have the meanings hereby assigned to them \u2014 (a)  Refined copper Metal containing copper. (b)  Copper alloys Metallic substances other than unrefined copper in which copper predominates over each of the other elements. (c)  Master alloys Alloys containing with other elements of copper, not usefully malleable and commonly used as an additive in the manufacture of other alloys or as de-oxidants, de-sulphurising agents or for similar uses in the metallurgy of non-ferrous metals. However, copper phosphide (phosphor copper) containing phosphorus. (d)  Bars and rods Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including \\\"flattened circles\\\" and \\\"modified rectangles\\\", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including \\\"modified rectangular\\\") cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. Wire-bars and billets with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, for example, drawing stock (wire-rod) or tubes, are however to be taken to be unwrought copper of heading 74.03. (e)  Profiles Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes.  The expression also covers cast or sintered products, of the same forms, which have Customs Tariff Act (2026 Revision) SCHEDULE 1 been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (f)  Wire Rolled, extruded or drawn products, in coils, which have a uniform solid crosssection along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including \\\"flattened circles\\\" and \\\"modified rectangles\\\", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal crosssection may have corners rounded along their whole length.  The thickness of such products which have a rectangular (including \\\"modified rectangular\\\") cross-section exceeds one-tenth of the width. In the case of heading 74.14, however, the term \\\"wire\\\" applies only to products, whether or not in coils, of any cross-sectional shape. (g)  Plates, sheets, strip and foil Flat-surfaced products (other than the unwrought products of heading 74.03), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including \\\"modified rectangles\\\" of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are \u2014 - of rectangular (including square) shape. - of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings. Headings 74.09 and 74.10 apply, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings. (h)  Tubes and pipes Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness.  Products with a rectangular (including square), equilateral triangular or regular convex polygonal crosssection, which may have corners rounded along their whole length, are also to be taken to be tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation.  Tubes and pipes of the SCHEDULE 1 Customs Tariff Act (2026 Revision) foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings. Subheading Note. 2. In this Chapter the following expressions have the meanings hereby assigned to them \u2014 (a)  Copper-zinc base alloys (brasses) Alloys of copper and zinc, with or without other elements. When other elements are present, tin predominates other each of such other elements. (b)  Copper-tin base alloys (bronzes) Alloys of copper and tin, with or without other elements. (c)  Copper-nickel-zinc base alloys (nickel silvers) Alloys of copper, nickel and zinc, with or without other elements. (d)  Copper-nickel base alloys Alloys of copper and nickel, with or without other elements. When other elements are present, nickel predominates over each of such other elements. Heading Code Description Unit of Measure Rate of Duty 74.01 7401.00.00 Copper mattes; cement copper (precipitated copper). KG 22% 74.02 7402.00.00 Unrefined copper; copper anodes for electrolytic refining. KG 22% 74.03 7403.00.00 Refined copper and copper alloys, unwrought. KG 22% 74.04 7404.00.00 Copper waste and scrap. KG 22% 74.05 7405.00.00 Master alloys of copper. KG 22% 74.06 7406.00.00 Copper powders and flakes. KG 22% 74.07 7407.00.00 Copper bars, rods and profiles. KG 22% 74.08 7408.00.00 Copper wire. KG 22% 74.09 7409.00.00 Copper plates, sheets and strip. KG 22% 74.10 7410.00.00 Copper foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials). KG 22% 74.11 7411.00.00 Copper tubes and pipes. KG 22% 74.12 Copper tube or pipe fittings (for example, couplings, elbows, sleeves). 7412.10.00 Of refined copper KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 7412.20.00 Of copper alloys KG 22% 74.13 7413.00.00 Stranded wire, cables, plaited bands and the like, of copper, not electrically insulated. KG 22% 74.14 7414.00.00 Cloth (including endless bands), grill and netting, of copper wire; expanded metal of copper. M2 22% 74.15 Nails, tacks, drawing pins, staples (other than those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper. Nails and tacks, drawing pins, staples and similar articles 7415.10.10 Nails and staples KG 17% 7415.10.20 Tacks, drawing pins and similar articles KG 22% 7415.20.00 Other articles, not threaded: KG 22% 7415.30.00 Other threaded articles: KG 22% 74.16 7416.00.00 Copper springs. KG 22% 74.17 7417.00.00 Cooking or heating apparatus of a kind used for domestic purposes, nonelectric, and parts thereof, of copper. KG 22% 74.18 7418.00.00 Table, kitchen or other household articles and parts thereof, of copper; pot scourers and scouring or polishing pads, gloves and the like, of copper; sanitary ware and parts thereof, of copper. KG 22% 74.19 7419.00.00 Other articles of copper. KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision)\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_75\", \"num\": \"75.\", \"text\": \"Chapter 75 - Nickel and articles thereof 75. Notes. 1. In this Chapter the following expressions have the meanings hereby assigned to them \u2014 (a) Bars and rods Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including \\\"flattened circles\\\" and \\\"modified rectangles\\\", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel).  Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (b) Profiles Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes.  The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (c) Wire Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including \\\"flattened circles\\\" and \\\"modified rectangles\\\", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel).  Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. (d)  Plates, sheets, strip and foil Flat-surfaced products (other than the unwrought products of heading 75.02), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including \\\"modified rectangles\\\" of Customs Tariff Act (2026 Revision) SCHEDULE 1 which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) - of rectangular (including square) shape, - of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings. Heading 75.06 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings. (e)  Tubes and pipes Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness.  Products with a rectangular (including square), equilateral triangular, or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation.  Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings. 2. In this Chapter the following expressions have the meanings hereby assigned to them \u2014 (a)  Nickel, not alloyed Metal containing Nickel plus Cobalt. (b)  Nickel alloys Metallic substances in which Nickel predominates over other elements, including cobalt. 3. Notwithstanding the provisions of Chapter Note 1 (c), for the purposes of heading 75.08 the term \\\"wire\\\" applies only to products, whether or not in coils, of any cross-sectional shape. Heading Code Description Unit of Measure Rate of Duty 75.01 7501.00.00 Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy. KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 75.02 7502.00.00 Unwrought nickel. KG 22% 75.03 7503.00.00 Nickel waste and scrap. KG 22% 75.04 7504.00.00 Nickel powders and flakes. KG 22% 75.05 7505.00.00 Nickel bars, rods, profiles and wire. KG 22% 75.06 7506.00.00 Nickel plates, sheets, strip and foil. KG 22% 75.07 7507.00.00 Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves). KG 22% 75.08 7508.00.00 Other articles of nickel (including wire) KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_76\", \"num\": \"76.\", \"text\": \"Chapter 76 - Aluminium and articles thereof 76. Notes. 1. In this Chapter the following expressions have the meanings hereby assigned to them \u2014 (a)  Bars and rods Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including \\\"flattened circles\\\" and \\\"modified rectangles\\\", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length.  The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (b)  Profiles Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes.  The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (c)  Wire Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including \\\"flattened circles\\\" and \\\"modified rectangles\\\", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel).  Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. (d)  Plates, sheets, strip and foil Flat-surfaced products (other than the unwrought products of heading 76.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including modified rectangles of which SCHEDULE 1 Customs Tariff Act (2026 Revision) two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are \u2014 - of rectangular (including square) shape, - of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings. Headings 76.06 and 76.07 apply, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings. (e)  Tubes and pipes Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness.  Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their wholelength, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation.  Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings. 2. In this Chapter the following expressions have the meanings hereby assigned to them \u2014 (a)  Aluminium, not alloyed Metal containing aluminium (b)  Aluminium alloys Metallic substances in which aluminium predominates over each of the other elements. 3. Notwithstanding the provisions of Chapter Note 1 (c), for the purposes of subheading 7616.91 the term \\\"wire\\\" applies only to products, whether or not in coils, of any cross-sectional shape. Heading Code Description Unit of Measure Rate of Duty 76.01 7601.00.00 Unwrought aluminium. KG 22% 76.02 7602.00.00 Aluminium waste and scrap. KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 76.03 7603.00.00 Aluminium powders and flakes. KG 22% 76.04 7604.00.00 Aluminium bars, rods and profiles. KG 22% 76.05 7605.00.00 Aluminium wire. KG 22% 76.06 7606.00.00 Aluminium plates, sheets and strip. KG 22% 76.07 7607.00.00 Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) (excluding any backing). KG 22% 76.08 7608.00.00 Aluminium tubes and pipes. KG 22% 76.09 7609.00.00 Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves). KG 22% 76.10 Aluminium structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, balustrades, pillars and columns); aluminium plates, rods, profiles, tubes and the like, prepared for use in structures. 7610.10.00 Doors, windows and their frames and thresholds for doors NO. 22% 7610.90.00 Other NO. 22% 76.11 7611.00.00 Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), whether or not lined or heatinsulated, but not fitted with mechanical or thermal equipment. NO. 22% 76.12 7612.00.00 Aluminium casks, drums, cans, boxes and similar containers (including rigid or collapsible tubular containers), for any material (other than compressed or liquefied gas), whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment. NO. 22% 76.13 7613.00.00 Aluminium containers for compressed or liquefied gas. NO. 22% 76.14 7614.00.00 Stranded wire, cables, plaited bands and the like, of aluminium, not electrically insulated. KG 22% 76.15 7615.00.00 Table, kitchen or other household articles and parts thereof, of aluminium; pot scourers and scouring or polishing pads, gloves and the like, KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) of aluminium; sanitary ware and parts thereof, of aluminium. 76.16 Other articles of aluminium. Nails, tacks, staples (other than those of heading 83.05), screws, bolts, nuts, screw hooks, rivets, cotters, cotterpins, washers and similar articles 7616.10.10 Nails, staples KG 17% 7616.10.20 Tacks KG 17% Other: Cloth, grill, netting and fencing, of aluminium wire 7616.91.10 Netting and fencing KG 22% 7616.91.20 Cloth, grill KG 22% 7616.99.00 Other KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_77\", \"num\": \"77.\", \"text\": \"Chapter 77 - Reserved for future use 77. Note. This Chapter is reserved for future use. SCHEDULE 1 Customs Tariff Act (2026 Revision)\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_78\", \"num\": \"78.\", \"text\": \"Chapter 78 - Lead and articles thereof 78. Notes. 1. In this Chapter the following expressions have the meanings hereby assigned to them \u2014 (a)  Bars and rods Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including \\\"flattened circles\\\" and \\\"modified rectangles\\\", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (b)  Profiles Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes.  The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (c)  Wire Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including \\\"flattened circles\\\" and \\\"modified rectangles\\\", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. (d)  Plates, sheets, strip and foil Flat-surfaced products (other than the unwrought products of heading 78.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including modified rectangles of which Customs Tariff Act (2026 Revision) SCHEDULE 1 two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are\u2014 - of rectangular (including square) shape, - of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings. Heading 78.04 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings. (e)  Tubes and pipes Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness.  Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation.  Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings. 2. In this Chapter the expression \\\"refined lead\\\" means \u2014 Metal containing lead. Heading Code Description Unit of Measure Rate of Duty 78.01 7801.00.00 Unwrought lead. KG 22% 78.02 7802.00.00 Lead waste and scrap. KG 22% 78.03 7803.00.00 Lead bars, rods, profiles and wire. KG 22% 78.04 7804.00.00 Lead plates, sheets, strip and foil; lead powders and flakes. KG 22% 78.05 7805.00.00 Lead tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves). KG 22% 78.06 7806.00.00 Other articles of lead. KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision)\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_79\", \"num\": \"79.\", \"text\": \"Chapter 79 - Zinc and articles thereof 79. Notes. 1. In this Chapter the following expressions have the meanings hereby assigned to them\u2014 (a)  Bars and rods Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including \\\"flattened circles\\\" and \\\"modified rectangles\\\", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel).  Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (b)  Profiles Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes.  The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (c)  Wire Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including \\\"flattened circles\\\" and \\\"modified rectangles\\\", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. (d)  Plates, sheets, strip and foil Flat-surfaced products (other than the unwrought products of heading 79.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including \\\"modified rectangles\\\" of Customs Tariff Act (2026 Revision) SCHEDULE 1 which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are \u2014 - of rectangular (including square) shape, - of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings. Heading 79.05 applies, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings. (e)  Tubes and pipes Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness.  Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation.  Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings. 2. In this Chapter the following expressions have the meanings hereby assigned to them \u2014 (a)  Zinc, not alloyed Metal containing zinc. (b)  Zinc alloys Metallic substances in which zinc predominates over each of the other elements. (c)  Zinc dust Dust obtained by condensation of zinc vapour, consisting of spherical particles which are finer than zinc powders. Heading Code Description Unit of Measure Rate of Duty 79.01 7901.00.00 Unwrought zinc. KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 79.02 7902.00.00 Zinc waste and scrap. KG 22% 79.03 7903.00.00 Zinc dust, powders and flakes. KG 22% 79.04 7904.00.00 Zinc bars, rods, profiles and wire. KG 22% 79.05 7905.00.00 Zinc plates, sheets, strip and foil. KG 22% 79.06 7906.00.00 Zinc tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves). KG 22% 79.07 7907.00.00 Other articles of zinc. KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_80\", \"num\": \"80.\", \"text\": \"Chapter 80 - Tin and articles thereof 80. Notes. 1. In this Chapter the following expressions have the meanings hereby assigned to them \u2014 (a)  Bars and rods Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including \\\"flattened circles\\\" and \\\"modified rectangles\\\", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (b)  Profiles Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes.  The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles or products of other headings. (c)  Wire Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including \\\"flattened circles\\\" and \\\"modified rectangles\\\", of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. (d)  Plates, sheets, strip and foil Flat-surfaced products (other than the unwrought products of heading 80.01), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including \\\"modified rectangles\\\" of SCHEDULE 1 Customs Tariff Act (2026 Revision) which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are\u2014 - of rectangular (including square) shape, - of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings. Headings 80.04 and 80.05 apply, inter alia, to plates, sheets, strip and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings. (e)  Tubes and pipes Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness.  Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation.  Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings. 2. In this Chapter the following expressions have the meanings hereby assigned to them \u2014 (a)  Tin, not alloyed Metal containing tin. (b)  Tin alloys Metallic substances in which tin predominates over each of the other elements. Heading Code Description Unit of Measure Rate of Duty 80.01 8001.00.00 Unwrought tin. KG 22% 80.02 8002.00.00 Tin waste and scrap. KG 22% 80.03 8003.00.00 Tin bars, rods, profiles and wire. KG 22% 80.04 8004.00.00 Tin plates, sheets and strip. KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 80.05 8005.00.00 Tin foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials), (excluding any backing);tin powders and flakes. KG 22% 80.06 8006.00.00 Tin tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves). KG 22% 80.07 8007.00.00 Other articles of tin. NO. 22% SCHEDULE 1 Customs Tariff Act (2026 Revision)\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_81\", \"num\": \"81.\", \"text\": \"Chapter 81 - Other base metals; cermets; articles thereof 81. Note. 1. Note 1 to Chapter 74, defining \\\"bars and rods\\\", \\\"profiles\\\", \\\"wire\\\" and \\\"plates, sheets, strip and foil\\\" applies, mutatis mutandis, to this Chapter. Heading Code Description Unit of Measure Rate of Duty 81.01 8101.00.00 Tungsten (wolfram) and articles thereof, including waste and scrap. KG 22% 81.02 8102.00.00 Molybdenum and articles thereof, including waste and scrap. KG 22% 81.03 8103.00.00 Tantalum and articles thereof, including waste and scrap. KG 22% 81.04 8104.00.00 Magnesium and articles thereof, including waste and scrap. KG 22% 81.05 8105.00.00 Cobalt mattes and other intermediate products of cobalt metallurgy; cobalt and articles thereof, including waste and scrap. KG 22% 81.06 8106.00.00 Bismuth and articles thereof, including waste and scrap. KG 22% 81.07 8107.00.00 Cadmium and articles thereof, including waste and scrap. KG 22% 81.08 8108.00.00 Titanium and articles thereof, including waste and scrap. KG 22% 81.09 8109.00.00 Zirconium and articles thereof, including waste and scrap. KG 22% 81.1 8110.00.00 Antimony and articles thereof, including waste and scrap. KG 22% 81.11 8111.00.00 Manganese and articles thereof, including waste and scrap. KG 22% 81.12 8112.00.00 Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium), rhenium and thallium, and articles of these metals, including waste and scrap. KG 22% 81.13 8113.00.00 Cermets and articles thereof, including waste and scrap. KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_82\", \"num\": \"82.\", \"text\": \"Chapter 82 - Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal 82. Notes. 1. Apart from blow lamps, portable forges, grinding wheels with frameworks, manicure or pedicure sets, and goods of heading 82.09, this Chapter covers only articles with a blade, working edge, working surface or other working part of\u2014 (a)  Base metal; (b)  Metal carbides or cermets; (c)  Precious or semi-precious stones (natural, synthetic or reconstructed) on a support of base metal, metal carbide or cermet; or (d)  Abrasive materials on a support of base metal, provided that the articles have cutting teeth, flutes, grooves, or the like, of base metal, which retain their identity and function after the application of the abrasive. 2. Parts of base metal of the articles of this Chapter are to be classified with the articles of which they are parts, except parts separately specified as such and tool-holders for hand tools (heading 84.66). However, parts of general use as defined in Note 2 to Section 15 are in all cases excluded from this Chapter. Heads, blades and cutting plates for electric shavers or electric hair clippers are to be classified in heading 85.10. 3. Sets consisting of one or more knives of heading 82.11 and at least an equal number of articles of heading 82.15 are to be classified in heading 82.15. Heading Code Description Unit of Measure Rate of Duty 82.01 Hand tools, the following: spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry. 8201.10.00 Spades and shovels NO. 17% 8201.20.00 Forks NO. 17% 8201.30.00 Mattocks, picks, hoes and rakes NO. 17% 8201.40.00 Axes, bill hooks and similar hewing tools NO. 17% 8201.50.00 Secateurs and similar one-handed pruners and shears (including poultry shears) NO. 17% SCHEDULE 1 Customs Tariff Act (2026 Revision) 8201.60.00 Hedge shears, two-handed pruning shears and similar two-handed shears NO. 17% 8201.90.00 Other hand tools of a kind used in agriculture, horticulture or forestry NO. 17% 82.02 Hand saws; blades for saws of all kinds (including slitting, slotting or toothless saw blades). 8202.10.00 Hand saws NO. 17% 8202.20.00 Band saw blades NO. 17% Circular saw blades (including slitting or slotting saw blades): 8202.31.00 With working part of steel NO. 17% 8202.39.00 Other, including parts NO. 17% 8202.40.00 Chain saw blades NO. 17% Other saw blades: 8202.91.00 Straight saw blades, for working metal NO. 17% 8202.99.00 Other NO. 17% 82.03 Files, rasps, pliers (including cutting pliers), pincers, tweezers, metal cutting shears, pipe-cutters, bolt croppers, perforating punches and similar hand tools. 8203.10.00 Files, rasps and similar tools NO. 17% 8203.20.00 Pliers (including cutting pliers), pincers, tweezers and similar tools NO. 17% 8203.30.00 Metal cutting shears and similar tools NO. 17% 8203.40.00 Pipe-cutters, bolt croppers, perforating punches and similar tools NO. 17% 82.04 8204.00.00 Hand-operated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles. NO. 17% 82.05 Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine tools; anvils; portable forges; hand or pedaloperated grinding wheels with frameworks. 8205.10.00 Drilling, threading or tapping tools NO. 17% 8205.20.00 Hammers and sledge hammers NO. 17% Customs Tariff Act (2026 Revision) SCHEDULE 1 8205.30.00 Planes, chisels, gouges and similar cutting tools for working wood NO. 17% 8205.40.00 Screwdrivers NO. 17% Other hand tools (including glaziers' diamonds): 8205.51.00 Household tools NO. 17% 8205.59.00 Other NO. 17% 8205.60.00 Blow lamps NO. 17% 8205.70.00 Vices, clamps and the like NO. 17% 8205.80.00 Anvils; portable forges; hand or pedaloperated grinding wheels with frameworks NO. 17% 8205.90.00 Sets of articles of two or more of the foregoing subheadings PCS 17% 82.06 8206.00.00 Tools of two or more of the headings 82.02 to 82.05, put up in sets for retail sale. PCS 17% 82.07 Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools. Rock drilling or earth boring tools: 8207.13.00 With working part of cermets NO. 22% 8207.19.00 Other, including parts NO. 22% 8207.20.00 Dies for drawing or extruding metal NO. 22% 8207.30.00 Tools for pressing, stamping or punching NO. 22% 8207.40.00 Tools for tapping or threading NO. 22% 8207.50.00 Tools for drilling, other than for rock drilling NO. 22% 8207.60.00 Tools for boring or broaching NO. 22% 8207.70.00 Tools for milling NO. 22% 8207.80.00 Tools for turning NO. 22% 8207.90.00 Other interchangeable tools NO. 22% 82.08 Knives and cutting blades, for machines or for mechanical appliances. 8208.10.00 For metal working NO. 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 8208.20.00 For wood working NO. 22% 8208.30.00 For kitchen appliances or for machines used by the food industry NO. 22% 8208.40.00 For agricultural, horticultural or forestry machines NO. 0% 8208.90.00 Other NO. 22% 82.09 8209.00.00 Plates, sticks, tips and the like for tools, unmounted, of cermets. KG 22% 82.10 8210.00.00 Hand-operated mechanical appliances used in the preparation, conditioning or serving of food or drink. NO. 22% 82.11 Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 82.08, and blades therefor. 8211.10.00 Sets of assorted articles PCS 22% Other: 8211.91.00 Table knives having fixed blades NO. 22% 8211.92.00 Other knives having fixed blades NO. 22% 8211.93.00 Knives having other than fixed blades NO. 22% 8211.94.00 Blades NO. 22% 8211.95.00 Handles of base metal NO. 22% 82.12 Razors and razor blades (including razor blade blanks in strips). 8212.10.00 Razors NO. 22% 8212.20.00 Safety razor blades, including razor blade blanks in strips NO. 22% 8212.90.00 Other parts NO. 22% 82.13 8213.00.00 Scissors, tailors' shears and similar shears, and blades therefor. NO. 22% 82.14 Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files). 8214.10.00 Paper knives, letter openers, erasing knives, pencil sharpeners and blades therefor NO. 22% 8214.20.00 Manicure or pedicure sets and instruments (including nail files) NO. 22% 8214.90.00 Other NO. 22% 82.15 Spoons, forks, ladles, skimmers, cakeservers, fish-knives, butter-knives, Customs Tariff Act (2026 Revision) SCHEDULE 1 sugar tongs and similar kitchen or tableware. 8215.10.00 Sets of assorted articles containing at least one article plated with precious metal PCS 22% 8215.20.00 Other sets of assorted articles PCS 22% Other: 22% 8215.91.00 Plated with precious metal PCS 22% 8215.99.00 Other PCS 22% SCHEDULE 1 Customs Tariff Act (2026 Revision)\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_83\", \"num\": \"83.\", \"text\": \"Chapter 83 - Miscellaneous articles of base metal 83. Notes. 1. For the purposes of this Chapter, parts of base metal are to be classified with their parent articles.  However, articles of iron or steel of heading 73.12, 73.15, 73.17, 73.18 or 73.20, or similar articles of other base metal (Chapters 74 to 76 and 78 to 81) are not to be taken as parts of articles of this Chapter. 2. For the purposes of heading 83.02, the word \\\"castors\\\" means those having a diameter (including, where appropriate, tyres). Heading Code Description Unit of Measure Rate of Duty 83.01 Padlocks and locks (key, combination or electrically operated), of base metal; clasps and frames with clasps, incorporating locks, of base metal; keys for any of the foregoing articles, of base metal. 8301.10.00 Padlocks DOZ 22% 8301.20.00 Locks of a kind used for motor vehicles DOZ 22% 8301.30.00 Locks of a kind used for furniture KG 22% 8301.40.00 Other locks DOZ 22% 8301.50.00 Clasps and frames with clasps, incorporating locks KG 22% 8301.60.00 Parts KG 22% 8301.70.00 Keys presented separately KG 22% 83.02 Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hatracks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal. 8302.10.00 Hinges KG 22% 8302.20.00 Castors KG 22% 8302.30.00 Other mountings, fittings and similar articles suitable for motor vehicles NO. 27% Other mountings, fittings and similar articles: 8302.41.00 Suitable for buildings KG 22% 8302.42.00 Other, suitable for furniture KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 8302.49.00 Other KG 22% 8302.50.00 Hat-racks, hat-pegs, brackets and similar fixtures KG 22% 8302.60.00 Automatic door closers KG 22% 83.03 8303.00.00 Armoured or reinforced safes, strongboxes and doors and safe deposit lockers for strong-rooms, cash or deed boxes and the like, of base metal. KG 22% 83.04 8304.00.00 Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 94.03. KG 22% 83.05 8305.00.00 Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal. KG 22% 83.06 8306.00.00 Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal. KG 22% 83.07 8307.00.00 Flexible tubing of base metal, with or without fittings. KG 22% 83.08 8308.00.00 Clasps, frames with clasps, buckles, buckle-clasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing, footwear, awnings, handbags, travel goods or other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal. KG 22% 83.09 8309.00.00 Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal. KG 22% 83.10 8310.00.00 Sign-plates, name-plates, addressplates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 94.05. KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 83.11 8311.00.00 Wire, rods, tubes, plates, electrodes and similar products, of base metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing, welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder, used for metal spraying. KG 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES Notes. 1. This Section does not cover \u2014 (a)  Transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanised rubber (heading 40.10); or other articles of a kind used in machinery or mechanical or electrical appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading 40.16); (b)  Articles of leather or of composition leather (heading 42.04) or of furskin (heading 43.03), of a kind used in machinery or mechanical appliances or for other technical uses; (c)  Bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example, Chapter 39, 40, 44 or 48 or Section 15); (d)  Perforated cards for Jacquard or similar machines (for example, Chapter 39 or 48 or Section 15); (e)  Transmission or conveyor belts or belting, of textile material (heading 59.10) or other articles of textile material for technical uses (heading 59.11); (f)  Precious or semi-precious stones (natural, synthetic or reconstructed) of headings 71.02 to 71.04, or articles wholly of such stones of heading 71.16, except unmounted worked sapphires and diamonds for styli (heading 85.22); (g)  Parts of general use, as defined in Note 2 to Section 15, of base metal (Section 15), or similar goods of plastics (Chapter 39); (h)  Drill pipe (heading 73.04); (i)  Endless belts of metal wire or strip (Section 15); (j)  Articles of Chapter 82 or 83; (k)  Articles of Section 17; (l)  Articles of Chapter 90; (m)  Clocks, watches or other articles of Chapter 91; SCHEDULE 1 Customs Tariff Act (2026 Revision) (n)  Interchangeable tools of heading 82.07 or brushes of a kind used as parts of machines (heading 96.03); similar interchangeable tools are to be classified according to the constituent material of their working part (for example, in Chapter 40, 42, 43, 45 or 59 or heading 68.04 or 69.09); (o) Articles of Chapter 95; or (p)  Typewriter or similar ribbons, whether or not on spools or in cartridges (classified according to their constituent material, or in heading 96.12 if inked or otherwise prepared for giving impressions). 2. Subject to Note 1 to this Section, Note 1 to Chapter 84 and to Note 1 to Chapter 85, parts of machines (not being parts of the articles of heading 84.84, 85.44, 85.45, 85.46 or 85.47) are to be classified according to the following rules \u2014 (a)  Parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 84.09, 84.31, 84.48, 84.66, 84.73, 84.85, 85.03, 85.22, 85.29, 85.38 and 85.48) are in all cases to be classified in their respective headings; (b)  Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of machines of the same heading (including a machine of heading 84.79 or 85.43) are to be classified with the machines of that kind or in heading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate.  However, parts which are equally suitable for use principally with the goods of headings 85.17 and 85.25 to 85.28 are to be classified in heading 85.17; (c)  All other parts are to be classified in heading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate or, failing that, in heading 84.85 or 85.48. 3. Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to form a whole and other machines designed for the purpose of performing two or more complementary or alternative functions are to be classified as if consisting only of that component or as being that machine which performs the principal function. 4. Where a machine (including a combination of machines) consists of individual components (whether separate or interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute together to a clearly defined function covered by one of the headings in Chapter 84 or Chapter 85, then the whole falls to be classified in the heading appropriate to that function. 5. For the purposes of these Notes, the  expression \\\"machine\\\" means any machine, machinery, plant, equipment, apparatus or appliance cited in the headings of Chapter 84 or 85. Customs Tariff Act (2026 Revision) SCHEDULE 1\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_84\", \"num\": \"84.\", \"text\": \"Chapter 84 - Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof 84. Notes. 1. This Chapter does not cover \u2014 (a)  Millstones, grindstones or other articles of Chapter 68; (b)  Machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery or appliances of any material (Chapter 69); (c)  Laboratory glassware (heading 70.17); machinery, appliances or other articles for technical uses or parts thereof, of glass (heading 70.19 or 70.20); (d)  Articles of heading 73.21 or 73.22 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81); (e)  Electro-mechanical domestic appliances of heading 85.09; digital cameras of heading 85.25; or (f)  Hand-operated mechanical floor sweepers, not motorised (heading 96.03). 2. Subject to the operation of Note 3 to Section 16, a machine or appliance which answers to a description in one or more of the headings 84.01 to 84.24 and at the same time to a description in one or other of the headings 84.25 to 84.80 is to be classified under the appropriate heading of the former group and not the latter. Heading 84.19 does not, however, cover \u2014 (a)  Germination plants, incubators or brooders (heading 84.36); (b)  Grain dampening machines (heading 84.37); (c)  Diffusing apparatus for sugar juice extraction (heading 84.38); (d)  Machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading 84.51); or (e)  Machinery or plant, designed for mechanical operation, in which a change of temperature, even if necessary, is subsidiary. Heading 84.22 does not cover \u2014 (a)  Sewing machines for closing bags or similar containers (heading 84.52); or (b)  Office machinery of heading 84.72. Heading 84.24 does not cover \u2014 Ink-jet printing machines (heading 84.43 or 84.71). SCHEDULE 1 Customs Tariff Act (2026 Revision) 3. A machine-tool for working any material which answers to a description in heading 84.56 and at the same time to a description in heading 84.57, 84.58, 84.59, 84.60, 84.61, 84.64 or 84.65 is to be classified in heading 84.56. 4. Heading 84.57 applies only to machine-tools for working metal, other than lathes (including turning centres), which can carry out different types of machining operations either \u2014 (a)  by automatic tool change from a magazine or the like in conformity with a machining programme (machining centres), (b)  by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position workpiece (unit construction machines, single station), or (c)  by the automatic transfer of the workpiece to different unit heads (multistation transfer machines). 5.(A) For the purposes of heading 84.71, the expression \\\"automatic data processing machines\\\" means \u2014 (a)  Digital machines, capable of (1) storing the processing program or programs and at least the data immediately necessary for the execution of the program; (2) being freely programmed in accordance with the requirements of the user; (3) performing arithmetical computations specified by the user; and, (4) executing, without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run; (b)  Analogue machines capable of simulating mathematical models and comprising at least \u2014 analogue elements, control elements and programming elements; (c)  Hybrid machines consisting of either a digital machine with analogue elements or an analogue machine with digital elements. (B)  Automatic data processing machines may be in the form of systems consisting of a variable number of separate units.  Subject to paragraph (E) below, a unit is to be regarded as being a part of a complete system if it meets all of the following conditions \u2014 (a)  It is of a kind solely or principally used in an automatic data processing system; (b)  It is connectable to the central processing unit either directly or through one or more other units; and (c)  It is able to accept or deliver data in a form (codes or signals) which can be used by the system. Customs Tariff Act (2026 Revision) SCHEDULE 1 (C) Separately presented units of an automatic data processing machine are to be classified in heading 84.71. (D) Printers, keyboards, X-Y co-ordinate input devices and disk storage units which satisfy the conditions of paragraphs (B) (b) and (B) (c) above, are in all cases to be classified as units of heading 84.71. (E) Machines performing a specific function other than data processing and incorporating or working in conjunction with an automatic data processing machine are to be classified in the headings appropriate to their respective functions or, failing that, in residual headings. 6. Heading 84.82 applies, inter alia, to polished steel balls. Other steel balls are to be classified in heading 73.26. 7. A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose. Subject to Note 2 to this Chapter and Note 3 to Section 16, a machine the principal purpose of which is not described in any heading or for which no one purpose is the principal purpose is, unless the context otherwise requires, to be classified in heading 84.79.  Heading 84.79 also covers machines for making rope or cable (for example, stranding, twisting or cabling machines) from metal wire, textile yarn or any other material or from a combination of such materials. 8. For the purposes of heading 84.70, the term \\\"pocket-size\\\" applies only to machines the dimensions of which do not exceed 170 mm x 100 mm x 45mm. 9. For the purposes of heading 84.71, the term \\\"systems\\\" means automatic data processing machines whose units satisfy the conditions laid down in Note 5 (B) to Chapter 84 and which comprise at least a central processing unit, one input unit (for example, a keyboard or a scanner), and one output unit (for example, a visual display unit or a printer). 10.  Heading 84.82 applies only to bearings with cylindrical rollers. The ends of the rollers may be rounded. Heading Code Description Unit of Measure Rate of Duty 84.01 8401.00.00 Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation. TON 22% 84.02 8402.00.00 Steam or other vapour generating boilers (other than central heating hot water boilers capable also of producing low pressure steam); superheated water boilers. TON 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 84.03 8403.00.00 Central heating boilers other than those of heading 84.02. TON 22% 84.04 8404.00.00 Auxiliary plant for use with boilers of heading 84.02 or 84.03 (for example, economisers, super-heaters, soot removers, gas recoverers); condensers for steam or other vapour power units. TON 22% 84.05 8405.00.00 Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers. TON 22% 84.06 8406.00.00 Steam turbines and other vapour turbines. TON 22% 84.07 Spark-ignition reciprocating or rotary internal combustion piston engines. 8407.10.00 Aircraft engines NO. 22% Marine propulsion engines: 8407.21.00 Outboard motors NO. 22% 8407.29.00 Other NO. 22% 8407.30.00 Reciprocating piston engines of a kind used for the propulsion of vehicles of Chapter 87: NO. 22% 8407.90.00 Other engines NO. 22% 84.08 Compression-ignition internal combustion piston engines (diesel or semi-diesel engines). 8408.10.00 Marine propulsion engines NO. 22% 8408.20.00 Engines of a kind used for the propulsion of vehicles of Chapter 87 NO. 27% 8408.90.00 Other engines NO. 22% 84.09 Parts suitable for use solely or principally with the engines of heading 84.07 or 84.08. 8409.10.00 For aircraft engines KG 22% Other: 8409.91.00 Suitable for use solely or principally with spark-ignition internal combustion piston engines KG 22% 8409.99.00 Other KG 22% 84.10 8410.00.00 Hydraulic turbines, water wheels, and regulators therefor. NO. 22% 84.11 Turbo-jets, turbo-propellers and other gas turbines. Customs Tariff Act (2026 Revision) SCHEDULE 1 8411.10.00 Turbo-jets: NO. 22% 8411.20.00 Turbo-propellers: NO. 22% 8411.80.00 Other gas turbines: NO. 22% 8411.90.00 Parts: NO. 22% 84.12 Other engines and motors. 8412.10.00 Reaction engines other than turbo-jets NO. 22% 8412.20.00 Hydraulic power engines and motors: NO. 22% 8412.30.00 Pneumatic power engines and motors: NO. 22% 8412.80.00 Other NO. 22% 8412.90.00 Parts NO. 22% 84.13 8413.00.00 Pumps for liquids, whether or not fitted with a measuring device; liquid elevators. NO. 22% 84.14 8414.00.00 Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters. NO. 22% 84.15 Air conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated. 8415.10.00 Window or wall types, self-contained or \\\"split-system\\\" NO. 22% 8415.20.00 Of a kind used for persons, in motor vehicles NO. 22% Other: 8415.81.00 Incorporating a refrigerating unit and a valve for reversal of the cooling\/heat cycle (reversible heat pumps) NO. 22% 8415.82.00 Other, incorporating a refrigerating unit NO. 22% 8415.83.00 Not incorporating a refrigerating unit NO. 22% 8415.90.00 Parts NO. 22% 84.16 8416.00.00 Furnace burners for liquid fuel, for pulverised solid fuel or for gas; mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances. NO. 22% 84.17 8417.00.00 Industrial or laboratory furnaces and ovens, including incinerators, nonelectric. NO. 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 84.18 8418.00.00 Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15. NO. 22% 84.19 Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric. Instantaneous or storage water heaters, non-electric: 8419.11.00 Instantaneous gas water heaters NO. 22% 8419.19.00 Other NO. 22% 8419.20.00 Medical, surgical or laboratory sterilisers NO. 22% Dryers: 8419.31.00 For agricultural products NO. 22% 8419.32.00 For wood, paper pulp, paper or paperboard NO. 22% 8419.39.00 Other NO. 22% 8419.40.00 Distilling or rectifying plant NO. 22% 8419.50.00 Heat exchange units NO. 22% 8419.60.00 Machinery for liquefying air or other gases NO. 22% Other machinery, plant and equipment: 8419.81.00 For making hot drinks or for cooking or heating food NO. 22% 8419.89.00 Other NO. 22% 8419.90.00 Parts NO. 22% 84.20 8420.00.00 Calendering or other rolling machines, other than for metals or glass, and cylinders therefor. NO. 22% 84.21 8421.00.00 Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases. NO. 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 84.22 Dish washing machines; machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heat-shrink wrapping machinery); machinery for aerating beverages. Dish washing machines: 8422.11.00 Of the household type NO. 22% 8422.19.00 Other NO. 22% 8422.20.00 Machinery for cleaning or drying bottles or other containers NO. 22% 8422.30.00 Machinery for filling, closing, sealing, or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages NO. 22% 8422.40.00 Other packing or wrapping machinery (including heat-shrink wrapping machinery) NO. 22% 8422.90.00 Parts NO. 22% 84.23 Weighing machinery (excluding balances of a sensitivity of 5 cg or better), including weight operated counting or checking machines; weighing machine weights of all kinds. 8423.10.00 Personal weighing machines, including baby scales; household scales NO. 22% 8423.20.00 Scales for continuous weighing of goods on conveyors NO. 22% 8423.30.00 Constant weight scales and scales for discharging a predetermined weight of material into a bag or container, including hopper scales NO. 22% 8423.80.00 Other weighing machinery: KG 22% 8423.90.00 Weighing machine weights of all kinds; parts of weighing machinery NO. 22% 84.24 Mechanical appliances (whether or not hand-operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting SCHEDULE 1 Customs Tariff Act (2026 Revision) machines and similar jet projecting machines. 8424.10.00 Fire extinguishers, whether or not charged NO. 22% 8424.20.00 Spray guns and similar appliances NO. 22% 8424.30.00 Steam or sand blasting machines and similar jet projecting machines NO. 22% Other appliances: 8424.81.00 Agricultural or horticultural NO. 22% 8424.89.00 Other NO. 22% 8424.90.00 Parts NO. 22% 84.25 8425.00.00 Pulley tackle and hoists other than skip hoists; winches and capstans; jacks. NO. 22% 84.26 8426.00.00 Ships' derricks; cranes, including cable cranes; mobile lifting frames, straddle carriers and works trucks fitted with a crane. NO. 22% 84.27 8427.00.00 Fork-lift trucks; other works trucks fitted with lifting or handling equipment. NO. 22% 84.28 Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics). 8428.10.00 Lifts and skip hoists NO. 22% 8428.20.00 Pneumatic elevators and conveyors NO. 22% Other continuous-action elevators and conveyors, for goods or materials: 8428.31.00 Specially designed for underground use NO. 22% 8428.32.00 Other, bucket type NO. 22% 8428.33.00 Other, belt type NO. 22% 8428.39.00 Other NO. 22% 8428.40.00 Escalators and moving walkways NO. 22% 8428.50.00 Mine wagon pushers, locomotive or wagon traversers, wagon tippers and similar railway wagon handling equipment NO. 22% 8428.60.00 Teleferics, chair-lifts, ski-draglines; traction mechanisms for funiculars NO. 22% 8428.90.00 Other machinery NO. 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 84.29 Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers. - Bulldozers and angledozers: 8429.11.00 Track laying NO. 22% 8429.19.00 Other NO. 22% 8429.20.00 Graders and levellers NO. 22% 8429.30.00 Scrapers NO. 22% 8429.40.00 Tamping machines and road rollers NO. 22% Mechanical shovels, excavators and shovel loaders: 8429.51.00 Front-end shovel loaders NO. 22% 8429.52.00 Machinery with a 360 degree revolving superstructure NO. 22% 8429.59.00 Other NO. 22% 84.30 8430.00.00 Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring machinery, for earth, minerals or ores; pile-drivers and pile-extractors; snowploughs and snow-blowers. NO. 22% 84.31 8431.00.00 Parts suitable for use solely or principally with the machinery of headings 84.25 to 84.30. NO. 22% 84.32 8432.00.00 Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn  or sports-ground rollers. NO. 22% 84.33 Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 84.37. Mowers for lawns, parks or sportsgrounds: 8433.11.00 Powered, with the cutting device rotating in a horizontal plane NO. 22% 8433.19.00 Other (including self propelled ) NO. 22% 8433.20.00 Other mowers, including cutter bars for tractor mounting NO. 22% 8433.30.00 Other haymaking machinery NO. 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 8433.40.00 Straw or fodder balers, including pick-up balers NO. 22% Other harvesting machinery; threshing machinery: 8433.51.00 Combine harvester-threshers NO. 22% 8433.52.00 Other threshing machinery NO. 22% 8433.53.00 Root or tuber harvesting machines NO. 22% 8433.59.00 Other NO. 22% 8433.60.00 Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce NO. 22% 8433.90.00 Parts NO. 22% 84.34 8434.00.00 Milking machines and dairy machinery. NO. 22% 84.35 8435.00.00 Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages. NO. 22% 84.36 8436.00.00 Other agricultural, horticultural, forestry, poultry-keeping or beekeeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders. NO. 22% 84.37 8437.00.00 Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm-type machinery. NO. 22% 84.38 Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils. 8438.10.00 Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products NO. 22% 8438.20.00 Machinery for the manufacture of confectionery, cocoa or chocolate NO. 22% 8438.30.00 Machinery for sugar manufacture NO. 22% 8438.40.00 Brewery machinery NO. 22% 8438.50.00 Machinery for the preparation of meat or poultry NO. 22% 8438.60.00 Machinery for the preparation of fruits, nuts or vegetables NO. 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 8438.80.00 Other machinery NO. 22% 8438.90.00 Parts NO. 22% 84.39 8439.00.00 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard. NO. 22% 84.40 8440.00.00 Book-binding machinery, including book-sewing machines. NO. 22% 84.41 8441.00.00 Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds. NO. 22% 84.42 8442.00.00 Machinery, apparatus and equipment (other than the machine-tools of headings 84.56 to 84.65), for typefounding or type-setting, for preparing or making printing blocks, plates, cylinders or other printing components; printing type, blocks, plates, cylinders and other printing components; blocks, plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished). NO. 22% 84.43 8443.00.00 Printing machinery used for printing by means of the printing type, blocks, plates, cylinders and other printing components of heading 84.42; ink-jet printing machines, other than those of heading 84.71; machines for uses ancillary to printing. NO. 22% 84.44 8444.00.00 Machines for extruding, drawing, texturing or cutting man-made textile materials. NO. 22% 84.45 8445.00.00 Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 84.46 or 84.47. NO. 22% 84.46 8446.00.00 Weaving machines (looms). NO. 22% 84.47 8447.00.00 Knitting machines, stitch-bonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting. NO. 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 84.48 8448.00.00 Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 84.44, 84.45, 84.46 or 84.47 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and heald-frames, hosiery needles). NO. 22% 84.49 8449.00.00 Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats. NO. 22% 84.50 8450.00.00 Household or laundry-type washing machines, including machines which both wash and dry. NO. 22% 84.51 8451.00.00 Machinery (other than machines of heading 84.50) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics. NO. 22% 84.52 8452.00.00 Sewing machines, other than booksewing machines of heading 84.40; furniture, bases and covers specially designed for sewing machines; sewing machine needles. NO. 22% 84.53 8453.00.00 Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines. NO. 22% 84.54 8454.00.00 Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries. NO. 22% 84.55 8455.00.00 Metal-rolling mills and rolls therefor. NO. 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 84.56 8456.00.00 Machine-tools for working any material by removal of material, by laser or other light or photon beam, ultrasonic, electro-discharge, electro-chemical, electron beam, ionic-beam or plasma arc processes. NO. 22% 84.57 8457.00.00 Machining centres, unit construction machines (single station) and multistation transfer machines, for working metal. NO. 22% 84.58 8458.00.00 Lathes (including turning centres) for removing metal. NO. 22% 84.59 8459.00.00 Machine-tools (including way-type unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 84.58. NO. 22% 84.60 8460.00.00 Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 84.61. NO. 22% 84.61 8461.00.00 Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cutting-off and other machine-tools working by removing metal or cermets, not elsewhere specified or included. NO. 22% 84.62 8462.00.00 Machine-tools (including presses) for working metal by forging, hammering or die-stamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above. NO. 22% 84.63 8463.00.00 Other machine-tools for working metal or cermets, without removing material. NO. 22% 84.64 8464.00.00 Machine-tools for working stone, ceramics, concrete, asbestos-cement or like mineral materials or for cold working glass. NO. 22% 84.65 8465.00.00 Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, NO. 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) bone, hard rubber, hard plastics or similar hard materials. 84.66 8466.00.00 Parts and accessories suitable for use solely or principally with the machines of headings 84.56 to 84.65, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for machine-tools; tool holders for any type of tool for working in the hand. NO. 22% 84.67 Tools for working in the hand, pneumatic, hydraulic or with selfcontained electric or non-electric motor. Pneumatic: 8467.11.00 Rotary type (including combined rotarypercussion) NO. 22% 8467.19.00 Other NO. 22% With self-contained electric motor: 8467.21.00 Drills of all kinds NO. 22% 8467.22.00 Saws NO. 22% 8467.29.00 Other NO. 22% Other tools: 8467.81.00 Chain saws NO. 22% 8467.89.00 Other NO. 22% Parts: 8467.91.00 Of chain saws NO. 22% 8467.92.00 Of pneumatic tools NO. 22% 8467.99.00 Other NO. 22% 84.68 8468.00.00 Machinery and apparatus for soldering, brazing or welding, whether or not capable of cutting, other than those of heading 85.15; gas-operated surface tempering machines and appliances. NO. 22% 84.69 8469.00.00 Typewriters other than printers of heading 84.71; word-processing machines. NO. 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 84.70 8470.00.00 Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticketissuing machines and similar machines, incorporating a calculating device; cash registers. NO. 22% 84.71 Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included. NO. 22% 8471.10.00 Analogue or hybrid automatic data processing machines (Tablets and iPads etc.) NO. 22% 8471.30.00 Portable digital automatic data processing machines, consisting of at least a central processing unit, a keyboard and display (laptops etc) NO. 22% 8471.41.00 Desktop computers NO. 22% 8471.90.00 Other NO. 22% 84.72 8472.00.00 Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coinsorting machines, coin-counting or wrapping machines, pencil-sharpening machines, perforating or stapling machines). NO. 22% 84.73 8473.00.00 Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 84.69 to 84.72. NO. 22% 84.74 8474.00.00 Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste form; machines for forming foundry moulds of sand. NO. 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 84.75 8475.00.00 Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware. NO. 22% 84.76 8476.00.00 Automatic goods-vending machines (for example, postage stamp, cigarette, food or beverage machines), including money-changing machines. NO. 22% 84.77 8477.00.00 Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter. NO. 22% 84.78 8478.00.00 Machinery for preparing or making up tobacco, not specified or included elsewhere in this Chapter. NO. 22% 84.79 8479.00.00 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter. NO. 22% 84.80 8480.00.00 Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics. NO. 22% 84.81 8481.00.00 Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves. NO. 22% 84.82 8482.00.00 Ball or roller bearings. NO. 22% 84.83 Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints). 8483.10.00 Transmission shafts (including cam shafts and crank shafts) and cranks NO. 27% 8483.20.00 Bearing housings, incorporating ball or roller bearings NO. 27% 8483.30.00 Bearing housings, not incorporating ball or roller bearings; plain shaft bearings KG 27% Customs Tariff Act (2026 Revision) SCHEDULE 1 8483.40.00 Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters NO. 27% 8483.50.00 Flywheels and pulleys, including pulley blocks NO. 27% 8483.60.00 Clutches and shaft couplings (including universal joints) NO. 27% Toothed wheels, chain sprockets and other transmission elements presented separately; parts 8483.90.10 Other than those for motor vehicles KG 22% 84.84 8484.00.00 Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals. NO. 22% 84.85 Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter. 8485.10.00 Ships' or boats' propellers and blades therefor KG 22% 8485.90.00 Other KG 22% SCHEDULE 1 Customs Tariff Act (2026 Revision)\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_85\", \"num\": \"85.\", \"text\": \"Chapter 85 - Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles 85. Notes. 1. This Chapter does not cover \u2014 (a)  Electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing, footwear or ear pads or other electrically warmed articles worn on or about the person; (b)  Articles of glass of heading 70.11; or (c)  Electrically heated furniture of Chapter 94. 2. Headings 85.01 to 85.04 do not apply to goods described in heading 85.11, 85.12, 85.40, 85.41 or 85.42. However, metal tank mercury arc rectifiers remain classified in heading 85.04. 3. Heading 85.09 covers only the following electro-mechanical machines of the kind commonly used for domestic purposes\u2014 (a)  Vacuum cleaners, including dry and wet vacuum cleaners, floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight; (b)  Other machines. The heading does not, however, apply to fans or ventilating or recycling hoods incorporating a fan, whether or not fitted with filters (heading 84.14), centrifugal clothes-dryers (heading 84.21), dish washing machines (heading 84.22), household washing machines (heading 84.50), roller or other ironing machines (heading 84.20 or 84.51), sewing machines (heading 84.52), electric scissors (heading 84.67) or to electro-thermic appliances (heading 85.16). 4. For the purposes of heading 85.34 \\\"printed circuits\\\" are circuits obtained by forming on an insulating base, by any printing process (for example, embossing, plating-up, etching) or by the \\\"film circuit\\\" technique, conductor elements, contacts or other printed components (for example, inductances, resistors, capacitors) alone or interconnected according to a pre-established pattern, other than elements which can produce, rectify, modulate or amplify an electrical signal (for example, semiconductor elements). The expression \\\"printed circuits\\\" does not cover circuits combined with elements other than those obtained during the printing process, nor does it cover individual, discrete resistors, capacitors or inductances.  Printed circuits may, however, be fitted with non-printed connecting elements. Thin- or thick-film circuits comprising passive and active elements obtained during the same technological process are to be classified in heading 85.42. Customs Tariff Act (2026 Revision) SCHEDULE 1 5. For the purposes of headings 85.41 and 85.42 \u2014 (i)  \\\"Diodes, transistors and similar semiconductor devices\\\" are semiconductor devices the operation of which depends on variations in resistivity on the application of an electric field; (ii)  \\\"Electronic integrated circuits and microassemblies\\\" are \u2014 (a)  Monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, interconnections, etc.) are created in the mass (essentially) and on the surface of a semiconductor material (doped silicon, for example) and are inseparably associated; (b)  Hybrid integrated circuits in which passive elements (resistors, capacitors, interconnections, etc.), obtained by thin- or thick-film technology, and active elements (diodes, transistors, monolithic integrated circuits, etc.), obtained by semiconductor technology, are combined to all intents and purposes indivisibly, on a single insulating substrate (glass, ceramic, etc.).  These circuits may also include discrete components; (c) Microassemblies of the moulded module, micromodule or similar types, consisting of discrete, active or both active and passive, components which are combined and interconnected. For the classification of the articles defined in this Note, headings 85.41 and 85.42 shall take precedence over any other heading in this Act which might cover them by reference to, in particular, their function. 6. Records, tapes and other media of heading 85.23 or 85.24 remain classified in those headings when presented with the apparatus for which they are intended. This Note does not apply to such media when they are presented with articles other than the apparatus for which they are intended. Heading Code Description Unit of Measure Rate of Duty 85.01 8501.00.00 Electric motors and generators (excluding generating sets). NO. 22% 85.02 Electric generating sets and rotary converters. -Generating sets with compressionignition internal combustion piston engines (diesel or semi-diesel engines): 8502.31.10 Electric generating sets (Wind Powered) \u2013 Residential use only. NO. 0% 8502.31.12 Electric generating sets (Wind Powered) \u2013 Commercial use. NO. 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 8502.39.00 Other generating sets. NO. 22% 8502.40.10 Electric rotary converters (Wind Powered) \u2013 Residential use only. NO. 0% 8502.40.12 Electric rotary converters (Wind Powered) \u2013 Commercial use. NO. 22% 85.03 Parts suitable for use solely or principally with the machines of heading 85.01 or 85.02. 85.04 Electrical transformers, static converters (for example, rectifiers) and inductors. 85.05 8505.00.00 Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electro-magnetic or permanent magnet chucks, clamps and similar holding devices; electromagnetic couplings, clutches and brakes; electro-magnetic lifting heads. NO. 22% 85.06 Primary cells and primary batteries. 8506.10.00 Manganese dioxide NO. 22% 8506.30.00 Mercuric oxide NO. 22% 8506.40.00 Silver oxide NO. 22% 8506.50.00 Lithium NO. 22% 8506.60.00 Air-zinc NO. 22% 8506.80.00 Other primary cells and primary batteries NO. 22% 8506.90.00 Parts NO. 22% 85.07 Electric accumulators, including separators therefor, whether or not rectangular (including square). 8507.10.00 Lead-acid, of a kind used for starting piston engines NO. 22% 8507.20.00 Other lead-acid accumulators KG 22% 8507.30.00 Nickel-cadmium KG 22% 8507.40.00 Nickel-iron NO. 22% 8507.80.00 Other accumulators NO. 22% 8507.90.00 Parts NO. 22% 85.09 Electro-mechanical domestic appliances, with self-contained electric motor. 8509.10.00 Vacuum cleaners, including dry and wet vacuum cleaners NO. 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 8509.20.00 Floor polishers NO. 22% 8509.30.00 Kitchen waste disposers NO. 22% 8509.40.00 Food grinders and mixers; fruit or vegetable juice extractors NO. 22% 8509.80.00 Other appliances NO. 22% 8509.90.00 Parts NO. 22% 85.10 8510.00.00 Shavers, hair clippers and hairremoving appliances, with selfcontained electric motor. NO. 22% 85.11 Electrical ignition or starting equipment of a kind used for sparkignition or compression-ignition internal combustion engines (for example, ignition magnetos, magnetodynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cut-outs of a kind used in conjunction with such engines. Sparking plugs 8511.10.10 For motor vehicles HUN 27% 8511.10.20 Other: including boats and aircraft HUN 22% Ignition magnetos; magneto-dynamos; magnetic flywheels 8511.20.10 For Motor vehicles NO. 27% 8511.20.20 Other: including boats and aircraft NO. 22% Distributors; ignition coils 8511.30.10 For motor vehicles NO. 27% 8511.30.20 Other: including boats and aircraft NO. 22% Starter motors and dual purpose starter-generators 8511.40.10 For motor vehicles NO. 27% 8511.40.20 Other: including boats and aircraft NO. 22% Other generators 8511.50.10 For motor vehicles NO. 27% 8511.50.20 Other: including boats and aircraft NO. 22% Other equipment 8511.80.10 For motor vehicles NO. 27% 8511.80.20 Other: including boats and aircraft NO. 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) Parts 8511.90.10 For Motor vehicles NO. 27% 8511.90.20 Other: including boats and aircrafts NO. 22% 85.12 Electrical lighting or signalling equipment (excluding articles of heading 85.39), windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles. 8512.10.00 Lighting or visual signalling equipment of a kind used on bicycles NO. 22% Other lighting or visual signalling equipment 8512.20.10 For Motor vehicles NO. 27% 8512.20.20 Other NO. 22% Sound signalling equipment 8512.30.10 For motor vehicles NO. 27% 8512.30.20 Other NO. 22% Windscreen wipers, defrosters and demisters 8512.40.10 For Motor vehicles NO. 27% 8512.40.20 Other NO. 22% Parts 8512.90.10 For Motor vehicles NO. 27% 8512.90.20 Other NO. 22% 85.13 8513.00.00 Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 85.12. NO. 22% 85.14 8514.00.00 Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss. NO. 22% 85.15 8515.00.00 Electric (including electrically heated gas), laser or other light or photon beam, ultrasonic, electron beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric NO. 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 machines and apparatus for hot spraying of metals or cermets. 85.16 Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 85.45. 8516.10.00 Electric instantaneous or storage water heaters and immersion heaters NO. 22% Electric space heating apparatus and electric soil heating apparatus 8516.21.00 Storage heating radiators NO. 22% 8516.29.00 Other NO. 22% Electro-thermic hair-dressing or handdrying apparatus 8516.31.00 Hair dryers NO. 22% 8516.32.00 Other hair-dressing apparatus NO. 22% 8516.33.00 Hand-drying apparatus NO. 22% 8516.40.00 Electric smoothing irons NO. 22% 8516.50.00 Microwave ovens NO. 22% 8516.60.00 Other ovens; cookers, cooking plates, boiling rings, grillers and roasters NO. 22% Other electro-thermic appliances 8516.71.00 Coffee or tea makers NO. 22% 8516.72.00 Toasters NO. 22% 8516.79.00 Other NO. 22% 8516.80.00 Electric heating resistors NO. 22% 8516.90.00 Parts NO. 22% 85.17 Electrical apparatus for line telephony or line telegraphy, including line telephone sets with cordless handsets and telecommunication apparatus for carrier-current line systems or for digital line systems; videophones: SCHEDULE 1 Customs Tariff Act (2026 Revision) Telephone sets; videophones 8517.11.00 Line telephone sets with cordless handsets NO. 22% 8517.19.00 Other NO. 22% Facsimile machines and teleprinters 8517.21.00 Facsimile machines NO. 22% 8517.22.00 Teleprinters NO. 22% 8517.30.00 Telephonic or telegraphic switching apparatus NO. 22% 8517.50.00 Other apparatus, for carrier-current line systems or for digital line systems NO. 22% 8517.80.00 Other apparatus NO. 22% 8517.90.00 Parts NO. 22% 85.18 8518.00.00 Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers; electric sound amplifier sets. NO. 22% 85.19 Turntables (record-decks), recordplayers, cassette-players and other sound reproducing apparatus, not incorporating a sound recording device: 8519.10.00 Coin- or disc-operated record-players NO. 22% Other record-players NO. 22% 8519.21.00 Without loudspeaker NO. 22% 8519.29.00 Other NO. 22% Turntables (record-decks) 8519.31.00 With automatic record changing mechanism NO. 22% 8519.39.00 Other NO. 22% 8519.40.00 Transcribing machines NO. 22% Other sound reproducing apparatus: 8519.92.00 Pocket-size cassette-players (valued more than $100) NO. 22% 8519.93.00 Other, cassette-type NO. 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 8519.99.00 Other: all portable items of the above commodities with a value of less than $100. NO. 0% 85.20 Magnetic tape recorders and other sound recording apparatus, whether or not incorporating a sound reproducing device. 8520.10.00 Dictating machines not capable of operating without an external source of power NO. 22% 8520.20.00 Telephone answering machines NO. 22% 8520.30.00 Other magnetic tape recorders incorporating sound reproducing apparatus: NO. 22% 8520.90.00 Other NO. 22% 85.21 8521.00.00 Video recording or reproducing apparatus, whether or not incorporating a video tuner. NO. 22% 85.22 8522.00.00 Parts and accessories suitable for use solely or principally with the apparatus of headings 85.19 to 85.21. NO. 22% 85.23 8523.00.00 Prepared unrecorded media for sound recording or similar recording of other phenomena, other than products of Chapter 37. NO. 22% 85.24 Records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of Chapter 37: 8524.10.00 Gramophone records NO. 22% 8524.30.00 Discs for laser reading systems: NO. 22% 8524.40.00 Magnetic tapes for reproducing phenomena other than sound or image NO. 22% 8524.50.00 Other magnetic tapes: NO. 22% 8524.60.00 Cards incorporating a magnetic stripe NO. 22% Other 8524.91.00 For reproducing phenomena other than sound or image NO. 22% Other 8524.99.10 CD's, Records, Tapes for educational purposes NO. 22% 8524.99.20 Other NO. 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 85.25 Transmission apparatus for radiotelephony, radio-telegraphy, radiobroadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video camera recorders; digital cameras: 8525.10.00 Transmission apparatus NO. 22% 8525.20.00 Transmission apparatus incorporating reception apparatus NO. 22% 8525.20.00 Closed-Circuit television (CCTV) NO. 0% 8525.30.20 Television cameras NO. 0% 8525.40.00 Still image video cameras and other video camera recorders; digital cameras NO. 0% 85.26 8526.00.00 Radar apparatus, radio navigational aid apparatus and radio remote control apparatus. NO. 22% 85.27 Reception apparatus for radiotelephony, radio-telegraphy or radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock. Radio-broadcast receivers capable of operating without an external source of power, including apparatus capable of receiving also radio-telephony or radio-telegraphy: Pocket-size radio cassette-players 8527.12.10 Pocket-size radio cassette-players (Less than $100) NO. 0% 8527.12.20 Pocket-size radio cassette-players (More than $100) NO. 22% 8527.13.00 Other apparatus combined with sound recording or reproducing apparatus NO. 22% 8527.19.00 Other NO. 22% Radio-broadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles, including apparatus capable of receiving also radiotelephony or radio-telegraphy: 8527.21.00 Combined with sound recording or reproducing apparatus NO. 22% 8527.29.00 Other NO. 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 Other radio-broadcast receivers, including apparatus capable of receiving also radio-telephony or radio-telegraphy: NO. 22% 8527.31.00 Combined with sound recording or reproducing apparatus NO. 22% 8527.32.00 Not combined with sound recording or reproducing apparatus but combined with a clock NO. 22% 8527.39.00 Other NO. 22% 8527.90.00 Other apparatus NO. 22% 85.28 8528.00.00 Reception apparatus for television, whether or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus; video monitors and video projectors. NO. 22% 85.29 Parts suitable for use solely or principally with the apparatus of headings 85.25 to 85.28. NO. 22% 8529.10.00 Aerials and aerial reflectors of all kinds; parts suitable for use therewith NO. 22% 8529.90.00 Other NO. 22% 85.30 8530.00.00 Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 86.08). NO. 22% 85.31 8531.00.00 Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 85.12 or 85.30. NO. 22% 85.32 8532.00.00 Electrical capacitors, fixed, variable or adjustable (pre-set). NO. 22% 85.33 8533.00.00 Electrical resistors (including rheostats and potentiometers), other than heating resistors. NO. 22% 85.34 8534.00.00 Printed circuits. NO. 22% 85.35 8535.00.00 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs, junction boxes), for a voltage exceeding 1,000 volts. NO. 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 85.36 8536.00.00 Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, junction boxes), for a voltage not exceeding 1,000 volts. NO. 22% 85.37 8537.00.00 Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 85.35 or 85.36, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 85.17. NO. 22% 85.38 Parts suitable for use solely or principally with the apparatus of heading 85.35, 85.36 or 85.37. 8538.10.00 Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 85.37, not equipped with their apparatus NO. 22% 8538.90.00 Other NO. 22% 85.39 Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arclamps. 8539.10.00 Sealed beam lamp units NO. 22% Other filament lamps, excluding ultraviolet or infra-red lamps: 8539.21.00 Tungsten halogen NO. 22% 8539.22.00 Other, of a power not exceeding 200 W and for a voltage exceeding 100 V NO. 22% 8539.29.00 Other NO. 22% Discharge lamps, other than ultraviolet lamps: 8539.31.00 Fluorescent, hot cathode NO. 22% 8539.32.00 Mercury or sodium vapour lamps; metal halide lamps NO. 22% 8539.39.00 Other NO. 22% Ultra-violet or infra-red lamps; arclamps: NO. 22% 8539.41.00 Arc-lamps NO. 22% 8539.49.00 Other NO. 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 8539.90.00 Parts NO. 22% 85.40 8540.00.00 Thermionic, cold cathode or photocathode valves and tubes (for example, vacuum or vapour or gas filled valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes). NO. 22% 85.41 8541.10.00 Diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes; mounted piezo-electric crystals (solar systems) (Residential use only). NO. 0% 8541.12.00 Diodes, transistors and similar semiconductor devices; photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes; mounted piezo-electric crystals (solar systems) (Commercial use). NO. 22% 8541.90.00 Parts suitable for use solely or principally with machines of Heading 85.41 NO. 22% 85.42 8542.00.00 Electronic integrated circuits and microassemblies. NO. 22% 85.43 8543.00.00 Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter. NO. 22% 8543.70.90 Electronic cigarettes NO. 22% 85.44 8544.00.00 Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors. NO. 22% 85.45 8545.00.00 Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes. NO. 22% 85.46 8546.00.00 Electrical insulators of any material. NO. 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 85.47 8547.00.00 Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 85.46; electrical conduit tubing and joints therefor, of base metal lined with insulating material. NO. 22% 85.48 8548.00.00 Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter. NO. 102% Customs Tariff Act (2026 Revision) SCHEDULE 1 VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT Notes. 1. This Section does not cover articles of heading 95.01, 95.03 or 95.08, or bobsleighs, toboggans or the like of heading 95.06. 2. The expressions \\\"parts\\\" and \\\"parts and accessories\\\" do not apply to the following articles, whether or not they are identifiable as for the goods of this Section \u2014 (a)  Joints, washers or the like of any material (classified according to their constituent material or in heading 84.84) or other articles of vulcanised rubber other than hard rubber (heading 40.16); (b)  Parts of general use, as defined in Note 2 to Section 15, of base metal (Section 15), or similar goods of plastics (Chapter 39); (c)  Articles of Chapter 82 (tools); (d)  Articles of heading 83.06; (e)  Machines or apparatus of headings 84.01 to 84.79, or parts thereof; articles of heading 84.81 or 84.82 or, provided they constitute integral parts of engines or motors, articles of heading 84.83; (f)  Electrical machinery or equipment (Chapter 85); (g)  Articles of Chapter 90; (h)  Articles of Chapter 91; (i)  Arms (Chapter 93); (j)  Lamps or lighting fittings of heading 94.05; or (k)  Brushes of a kind used as parts of vehicles (heading 96.03). 3. References in Chapters 86 to 88 to \\\"parts\\\" or \\\"accessories\\\" do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters. A part or accessory which answers to a description in two or more of the headings of those Chapters is to be classified under that heading which corresponds to the principal use of that part or accessory. 4. For the purposes of this Section\u2014 (a)  Vehicles specially constructed to travel on both road and rail are classified under the appropriate heading of Chapter 87; SCHEDULE 1 Customs Tariff Act (2026 Revision) (b)  Amphibious motor vehicles are classified under the appropriate heading of Chapter 87; (c)  Aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate heading of Chapter 88. 5. Air-cushion vehicles are to be classified within this Section with the vehicles to which they are most akin as follows\u2014 (a)  In Chapter 86 if designed to travel on a guide-track (hovertrains); (b)  In Chapter 87 if designed to travel over land or over both land and water; (c)  In Chapter 89 if designed to travel over water, whether or not able to land on beaches or landing-stages or also able to travel over ice. Parts and accessories of air-cushion vehicles are to be classified in the same way as those of vehicles of the heading in which the air-cushion vehicles are classified under the above provisions. Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and signalling, safety or traffic control equipment for hovertrain transport systems as signalling, safety or traffic control equipment for railways.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_86\", \"num\": \"86.\", \"text\": \"Chapter 86 - Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds 86. Notes. 1. This Chapter does not cover \u2014 (a)  Railway or tramway sleepers of wood or of concrete, or concrete guidetrack sections for hovertrains (heading 44.06 or 68.10); (b)  Railway or tramway track construction material of iron or steel of heading 73.02; or (c)  Electrical signalling, safety or traffic control equipment of heading 85.30. 2. Heading 86.07 applies, inter alia, to\u2014 (a)  Axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and other parts of wheels; (b)  Frames, underframes, bogies and bissel-bogies; (c)  Axle boxes; brake gear; (d)  Buffers for rolling-stock; hooks and other coupling gear and corridor connections; Customs Tariff Act (2026 Revision) SCHEDULE 1 (e)  Coachwork. 3. Subject to the provisions of Note 1 above, heading 86.08 applies, inter alia, to\u2014 (a)  Assembled track, turntables, platform buffers, loading gauges; (b)  Semaphores, mechanical signal discs, level crossing control gear, signal and point controls, and other mechanical (including electro-mechanical) signalling, safety or traffic control equipment, whether or not fitted for electric lighting, for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields. Heading Code Description Unit of Measure Rate of Duty 86.01 8601.00.00 Rail locomotives powered from an external source of electricity or by electric accumulators. NO. 29.50% 86.02 8602.00.00 Other rail locomotives; locomotive tenders. NO. 29.50% 86.03 8603.00.00 Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 86.04. NO. 29.50% 86.04 8604.00.00 Railway or tramway maintenance or service vehicles, whether or not selfpropelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles). NO. 29.50% 86.05 8605.00.00 Railway or tramway passenger coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 86.04). NO. 22% 86.06 8606.00.00 Railway or tramway goods vans and wagons, not self-propelled. NO. 22% 86.07 8607.00.00 Parts of railway or tramway locomotives or rolling-stock. NO. 22% 86.08 8608.00.00 Railway or tramway track fixtures and fittings; mechanical (including electromechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing. NO. 22% 86.09 8609.00.00 Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport. NO. 22% SCHEDULE 1 Customs Tariff Act (2026 Revision)\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_87\", \"num\": \"87.\", \"text\": \"Chapter 87 - Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof 87. Notes. 1. This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails. 2. For the purposes of this Chapter, \u201ctractors\u201d means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods. Machines and working tools designed for fitting to tractors of heading 87.01 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it. 3. Motor chassis fitted with cabs fall in headings 87.02 to 87.04, and not in heading 87.06. 4. Heading 87.12 includes all children\u2019s bicycles. Other children\u2019s cycles fall in heading 95.01. Heading Code Description Unit of Measure Rate of Duty 87.01 Tractors (other than tractors of heading 87.09); Pedestrian controlled tractors. 8701.10.00 Pedestrian controlled tractors for agricultural use NO. 0% 8701.10.10 Other NO. 22% 8701.20.00 Road tractors for semi-trailers NO. 29.50% 8701.20.60 Used road tractors for semi-trailers (valued $12,000 CIF and under) NO. 29.50% 8701.30.00 Track-laying tractors NO. 22% 8701.90.00 Other NO. 22% 87.02 Motor vehicles for the transport of ten or more persons, including the driver. 8702.10.00 With compression-ignition internal combustion piston engine (diesel or semidiesel) NO. 29.50% 8702.10.60 Used vehicles valued $12,000 CIF and under (diesel or semi-diesel) NO. 29.50% 8702.20.00 Hybrid Motor vehicles for public transport of 10 or more persons, incl. driver, with both compression-ignition internal combustion piston engine (diesel or semi- Customs Tariff Act (2026 Revision) SCHEDULE 1 diesel) and electric motor as motors for propulsion (any value) NO. 5% 8702.30.00 Hybrid Motor vehicles for public transport of 10 or more persons, incl. driver, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion (any value) NO. 5% 8702.40.00 Electric Motor vehicles for public transport of 10 or more persons, incl. driver, with only electric motor for propulsion (any value) NO. 0% 8702.90.00 Others NO. 29.50% 87.03 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including stationwagons and racing cars. 8703.10.10 Vehicles specially designed for travelling on snow; golf cars and similar vehicles NO. 29.50% 8703.10.12 Go-Carts, All-terrain vehicles (ATV) and similar off road vehicles NO. 29.50% 8703.10.60 Used vehicles valued $12,000 CIF and under NO. 29.50% 8703.20.00 Vehicles to transport handicapped persons, not for commercial purposes NO. 0% Other vehicles, with spark-ignition internal combustion reciprocating piston engine: 8703.20.10 Valued up to $20,000 NO. 29.50% 8703.20.20 Valued from $20,001 to $25,000 NO. 32% 8703.20.30 Valued from $25,001 to $30,000 NO. 37% 8703.20.40 Valued over $30,000 NO. 42% 8703.20.60 Used vehicles valued $12,000 CIF and under NO. 29.50% 8703.30.10 Valued up to $20,000 8703.30.20 Valued from $20,001 to $25,000 NO. 29.50% 8703.30.30 Valued from $25,001 to $30,000 NO. 32% 8703.30.40 Valued over $30,000 NO. 37% 8703.30.60 Used vehicles valued $12,000 CIF and under NO. 42% SCHEDULE 1 Customs Tariff Act (2026 Revision) 8703.40.10 Hybrid motor vehicles for personal use with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging into an external source of electric power  (valued up to $29,999) NO. 10% 8703.40.20 Hybrid motor vehicles for commercial use with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging into an external source of electric power (valued up to $29,999) NO. 12% 8703.40.30 Hybrid motor vehicles for personal use with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging into an external source of electric power (valued $30,000 to $60,999) NO. 12% 8703.40.40 Hybrid motor vehicles for commercial use with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging into an external source of electric power (valued $30,000 to $60,999) NO. 15% 8703.40.50 Hybrid motor vehicles for personal use with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging into an external source of electric power (valued $61,000 to $79,999) NO. 15% 8703.40.55 Hybrid motor vehicles for commercial use with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging into an external source of electric power (valued $61,000 to $79,999) NO. 17% Customs Tariff Act (2026 Revision) SCHEDULE 1 8703.40.60 Hybrid motor vehicles for personal use with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging into an external source of electric power (valued $80,000 to $99,999) NO. 30% 8703.40.65 Hybrid motor vehicles for commercial use with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging into an external source of electric power (valued $80,000 to $99,999) NO. 34% 8703.40.70 Hybrid motor vehicles for personal use with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging into an external source of electric power (valued $100,000 and above) NO. 34% 8703.40.80 Hybrid motor vehicles for commercial use with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging into an external source of electric power (valued $100,000 and above) NO. 40% 8703.50.10 Hybrid motor vehicles for personal use with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging into an external source of electric power (valued up to $29,999) NO. 29.50% 8703.50.20 Hybrid motor vehicles for commercial use with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging into an external source of electric power (valued up to $29,999) NO. 10% SCHEDULE 1 Customs Tariff Act (2026 Revision) 8703.50.30 Hybrid motor vehicles for personal use with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging into an external source of electric power (valued $30,000 to $60,999) NO. 12% 8703.50.40 Hybrid motor vehicles for commercial use with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging into an external source of electric power (valued $30,000 to $60,999) NO. 12% 8703.50.50 Hybrid motor vehicles for personal use with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging into an external source of electric power (valued $61,000 to $79,999) NO. 15% 803.50.55 Hybrid motor vehicles for commercial use with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging into an external source of electric power (valued $61,000 to $79,999) NO. 17% 8703.50.60 Hybrid motor vehicles for personal use with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging into an external source of electric power (valued $80,000 to $99,999) NO. 30% 8703.50.65 Hybrid motor vehicles for commerciall use with both compression-ignition internal combustion piston engine (diesel or Customs Tariff Act (2026 Revision) SCHEDULE 1 semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging into an external source of electric power (valued $80,000 to $99,999) NO. 34% 8703.50.70 Hybrid motor vehicles for personal use with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging into an external source of electric power (valued $100,000 and above) NO. 34% 8703.50.80 Hybrid motor vehicles for commercial use with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging into an external source of electric power (valued $100,000 and above) NO. 40% 8703.60.10 Hybrid motor vehicles for personal use with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging into an external source of electric power (valued up to $29,999) NO. 10% 8703.60.20 Hybrid motor vehicles for commercial use with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging into an external source of electric power (valued up to $29,999) NO. 12% 8703.60.30 Hybrid motor vehicles for personal use with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging into an external source of electric power (valued $30,000 to $60,999) NO. 12% 8703.60.40 SCHEDULE 1 Customs Tariff Act (2026 Revision) Hybrid motor vehicles for commercial use with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging into an external source of electric power (valued $30,000 to $60,999) NO. 15% 8703.60.50 Hybrid motor vehicles for personal use with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging into an external source of electric power (valued $61,000 to $79,999) NO. 15% 8703.60.55 Hybrid motor vehicles for commercial use with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging into an external source of electric power (valued $61,000 to $79,999) NO. 17% 8703.60.60 Hybrid motor vehicles for commercial use with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging into an external source of electric power (valued $80,000 to $99,999) NO. 30% 8703.60.65 Hybrid motor vehicles for commercial use with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging into an external source of electric power (valued $80,000 to $99,999) NO. 34% 8703.60.70 Hybrid motor vehicles for personal use with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging into an external source of electric power (valued $100,000 and above) NO. 34% Customs Tariff Act (2026 Revision) SCHEDULE 1 8703.60.80 Hybrid motor vehicles for commercial use with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging into an external source of electric power (valued $100,000 and above) NO. 40% Other vehicles, with compressionignition internal combustion piston engine (diesel or semi-diesel): 8703.70.10 Hybrid motor vehicles for personal use with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, capable of being charged by plugging into an external source of electric power (valued up to $29,999) NO. 10% 8703.70.20 Hybrid motor vehicles for commercial use with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, capable of being charged by plugging into an external source of electric power (valued up to $29,999) NO. 12% 8703.70.30 Hybrid motor vehicles for personal use with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, capable of being charged by plugging into an external source of electric power (valued $30,000 to $60,999) NO. 12% 8703.70.40 Hybrid motor vehicles for commercial use with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, capable of being charged by plugging into an external source of electric power (valued $30,000 to $60,999) NO. 15% 8703.70.50 Hybrid motor vehicles for personal use with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, capable of being charged by plugging into an external source of electric power (valued $61,000 to $79,999) NO. 15% SCHEDULE 1 Customs Tariff Act (2026 Revision) 8703.70.55 Hybrid motor vehicles for commercial use with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, capable of being charged by plugging into an external source of electric power (valued $61,000 to $79,999) NO. 17% 8703.70.60 Hybrid motor vehicles for personal use with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, capable of being charged by plugging into an external source of electric power (valued $80,000 to $99,999) NO. 30% 8703.70.65 Hybrid motor vehicles for commercial use with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, capable of being charged by plugging into an external source of electric power (valued $80,000 to $99,999) NO. 34% 8703.70.70 Hybrid motor vehicles for personal use with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, capable of being charged by plugging into an external source of electric power (valued $100,000 and above) NO. 34% 8703.70.80 Hybrid motor vehicles for commercial use with both compression-ignition internal combustion piston engine (diesel or semidiesel) and electric motor as motors for propulsion, capable of being charged by plugging into an external source of electric power (valued $100,000 and above) NO. 40% 8703.80.10 Electric motor vehicles for personal use (valued up to $29,999) NO. 0% 8703.80.20 Electric motor vehicles for commercial use (valued up to $29,999) NO. 5% 8703.80.30 Electric motor vehicles for personal use (valued $30,000 to $60,999) NO. 5% Customs Tariff Act (2026 Revision) SCHEDULE 1 8703.80.40 Electric motor vehicles for commercial use (valued $30,000 to $60,999) NO. 10% 8703.80.50 Electric motor vehicles for personal use (valued $61,000 to $79,999) NO. 10% 8703.80.55 Electric motor vehicles for commerciall use (valued $61,000 to $79,999) NO. 15% 8703.80.60 Electric motor vehicles for personal use (valued $80,000 to $99,999) NO. 20% 8703.80.65 Electric motor vehicles for commercial use (valued $80,000 to $99,999) NO. 30% 8703.80.70 Electric motor vehicles for personal use (valued $100,000 and above) NO. 30% 8703.80.80 Electric motor vehicles for commercial use (valued $100,000 and above) NO. 34% 8703.80.87 Electric motor vehicles for public transportation use (any value) NO. 0% 8703.90.10 Valued up to $20,000 NO. 29.50% 8703.90.20 Valued from $20,001 to $25,000 NO. 32% 8703.90.30 Valued from $25,0001 to $30,000 NO. 37% 8703.90.40 Valued over $30,000 NO. 42% Motor vehicles for the transport of goods. 87.04 8704.10.00 Other 8704.10.60 Used vehicles valued $12,000 CIF and under NO. 29.50% 87.05 8705.00.00 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concretemixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units). NO. 29.50% SCHEDULE 1 Customs Tariff Act (2026 Revision) 87.06 8706.00.00 Chassis fitted with engines, for the motor vehicles of headings 87.01 to 87.05. NO. 27.00% 87.07 8707.00.00 Bodies (including cabs), for the motor vehicles of headings 87.01 to 87.05. NO. 27% 87.08 Parts and accessories of the motor vehicles of headings 87.01 to 87.05. 8708.10.00 Bumpers and parts thereof NO. 27% Other parts and accessories of bodies (including cabs): 8708.21.00 Safety seat belts NO. 27% 8708.29.00 Other NO. 27% Brakes and servo-brakes and parts thereof: 8708.31.00 Mounted brake linings NO. 27% 8708.39.00 Other NO. 27% 8708.40.00 Gear boxes NO. 27% 8708.50.00 Drive-axles with differential, whether or not provided with other transmission components NO. 27% 8708.60.00 Non-driving axles and parts thereof NO. 27% 8708.70.00 Road wheels and parts and accessories thereof NO. 27% 8708.80.00 Suspension shock-absorbers NO. 27% Other parts and accessories: 8708.91.00 Radiators NO. 27% 8708.92.00 Silencers and exhaust pipes NO. 27% 8708.93.00 Clutches and parts thereof NO. 27% 8708.94.00 Steering wheels, steering columns and steering boxes NO. 27% 8708.99.00 Other NO. 27% Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, Customs Tariff Act (2026 Revision) SCHEDULE 1 dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles. 87.09 Vehicles: 8709.11.00 Electrical NO. 0% 8709.19.00 Other NO. 29.50% 8709.90.00 Parts NO. 27% 87.10 8710.00.00 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles. NO. 29.50% 87.11 8711.10.00 With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 90 cc NO. 29.50% 8711.10.00 With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 90 cc NO. 32% 8711.60.00 Motorcycles, incl. mopeds, with electric motor for propulsion NO. 0% 8711.90.00 Other: Motorcycles over 90 cc NO. 37% 8711.90.20 Electric bicycles (incl. electric unicycles, hover boards, scooters and quad cycles etc.) NO. 0% 8711.90.20 Electric bicycles (incl. electric unicycles, hover boards, scooters and quad cycles etc.) NO. 0% 8711.90.25 Hybrid motorcycles NO. 15% 8711.90.50 Segway NO. 15% 87.12 8712.00.00 Bicycles and other cycles (including delivery tricycles), not motorised. NO. 10% 87.13 SCHEDULE 1 Customs Tariff Act (2026 Revision) Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled. NO. 0% Not mechanically propelled: 8713.10.10 Not mechanically propelled (Commercial) NO. 0% 8713.10.20 Not mechanically propelled (Noncommercial) NO. 0% 8713.10.30 Mechanically propelled (Commercial) NO. 0% 8713.10.40 Mechanically propelled (Non-commercial) NO. 0% 8713.90.00 Other NO. 0% Parts and accessories of vehicles of headings 87.11 to 87.13. Of motorcycles (including mopeds): 87.14 8714.11.00 Saddles KG 22% 8714.19.00 Of carriages for disabled persons KG 0% 8714.91.00 Frames and forks, and parts thereof NO. 22% 8714.92.00 Wheels rims and spokes KG 22% 8714.93.00 Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocketwheels KG 22% 8714.94.00 Brakes, including coaster braking hubs and hub brakes, and parts thereof NO. 22% 8714.95.00 Saddles NO. 22% 8714.96.00 Pedals and crank-gear, and parts thereof NO. 22% 8714.99.00 Other KG 22% 8714.99.20 Charging stations for electric vehicles NO. 0% 87.15 8715.00.00 Baby carriages and parts thereof. NO. 22% 87.16 8716.00.00 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof. NO. 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 SCHEDULE 1 Customs Tariff Act (2026 Revision)\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_88\", \"num\": \"88.\", \"text\": \"Chapter 88 - Aircraft, spacecraft, and parts thereof 88. Note. 1. For the purposes of heading 88.02, the expression \\\"unladen weight\\\" means the weight of the machine in normal flying order, excluding the weight of the crew and of fuel and equipment other than permanently fitted items of equipment. Heading Code Description Unit of Measure Rate of Duty 88.01 8801.00.00 Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft. NO. 22% 88.02 8802.00.00 Other aircraft (for example, helicopters, aeroplanes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles (including machines of unladen weight). NO. 22% 88.03 8803.00.00 Parts of goods of heading 88.01 or 88.02. NO. 22% 88.04 8804.00.00 Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto. NO. 22% 88.05 8805.00.00 Aircraft launching gear; deck-arrestor or similar gear; ground flying trainers; parts of the foregoing articles. NO. 22% Customs Tariff Act (2026 Revision) SCHEDULE 1\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_89\", \"num\": \"89.\", \"text\": \"Chapter 89 - Ships, boats and floating structures 89. Note. 1. A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled, or a complete vessel unassembled or disassembled, is to be classified in heading 89.06 if it does not have the essential character of a vessel of a particular kind. Heading Code Description Unit of Measure Rate of Duty 89.01 8901.00.00 Cruise ships, excursion boats, ferryboats, cargo ships, barges and similar vessels for the transport of persons or goods. TON 12% 89.02 8902.00.00 Fishing vessels; factory ships and other vessels for processing or preserving fishery products. TON 12% 89.03 Yachts and other vessels for pleasure or sports; rowing boats and canoes. Inflatable 8903.10.10 Inflatable: Up to 18 feet NO. 0% 8903.10.20 Inflatable: Over 18 feet NO. 12% Other: Sailboats, with or without auxiliary motor 8903.91.10 Up to 18 feet NO. 0% 8903.91.20 Over 18 feet NO. 12% Motorboats, other than outboard motorboats 8903.92.10 Up to 18 feet NO. 0% 8903.92.20 Over 18 feet NO. 12% 8903.92.30 Motorboats with outboard engines: Up to 18 feet NO. 0% 8903.92.40 Motorboats with outboard engines: Over 18 feet NO. 12% Other 8903.99.10 Rowing boats and canoes: Up to 18 feet NO. 0% 8903.99.20 Rowing boats and canoes: Over 18 feet NO. 12% 8903.99.30 Jet Skis, Wave Runners and other similar craft NO. 22% 89.04 8904.00.00 Tugs and pusher craft. NO. 12% SCHEDULE 1 Customs Tariff Act (2026 Revision) 89.05 8905.00.00 Light-vessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms. TON 22% 89.06 8906.00.00 Other vessels, including warships and lifeboats other than rowing boats. TON 12% 89.07 8907.00.00 Other floating structures (for example, rafts, tanks, coffer-dams, landingstages, buoys and beacons). NO. 22% 89.08 8908.00.00 Vessels and other floating structures for breaking up. TON 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_90\", \"num\": \"90.\", \"text\": \"Chapter 90 - Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof 90. Notes. 1. This Chapter does not cover \u2014 (a)  Articles of a kind used in machines, appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading 40.16), of leather or of composition leather (heading 42.04) or of textile material (heading 59.11); (b)  Supporting belts or other support articles of textile material, whose intended effect on the organ to be supported or held derives solely from their elasticity (for example, maternity belts, thoracic support bandages, abdominal support bandages, supports for joints or muscles) (Section 11); (c)  Refractory goods of heading 69.03; ceramic wares for laboratory, chemical or other technical uses, of heading 69.09; (d)  Glass mirrors, not optically worked, of heading 70.09, or mirrors of base metal or of precious metal, not being optical elements (heading 83.06 or Chapter 71); (e)  Goods of heading 70.07, 70.08, 70.11, 70.14, 70.15 or 70.17; (f)  Parts of general use, as defined in Note 2 to Section 15, of base metal (Section 15) or similar goods of plastics (Chapter 39); (g)  Pumps incorporating measuring devices, of heading 84.13; weightoperated counting or checking machinery, or separately presented weights for balances (heading 84.23); lifting or handling machinery (headings 84.25 to 84.28); paper or paperboard cutting machines of all kinds (heading 84.41); fittings for adjusting work or tools on machine-tools, of heading 84.66, including fittings with optical devices for reading the scale (for example, \\\"optical\\\" dividing heads) but not those which are in themselves essentially optical instruments (for example, alignment SCHEDULE 1 Customs Tariff Act (2026 Revision) telescopes); calculating machines (heading 84.70); valves or other appliances of heading 84.81; (h)  Searchlights or spotlights of a kind used for cycles or motor vehicles (heading 85.12); portable electric lamps of heading 85.13; cinematographic sound recording, reproducing or re-recording apparatus (heading 85.19 or 85.20); sound-heads (heading 85.22); still image video cameras, other video camera recorders and digital cameras (heading 85.25); radar apparatus, radio navigational aid apparatus or radio remote control apparatus (heading 85.26); numerical control apparatus of heading 85.37; sealed beam lamp units of heading 85.39; optical fibre cables of heading 85.44; (i)  Searchlights or spotlights of heading 94.05; (j)  Articles of Chapter 95; (k)  Capacity measures, which are to be classified according to their constituent material; or (l)  Spools, reels or similar supports (which are to be classified according to their constituent material, for example, in heading 39.23 or Section 15). 2. Subject to Note 1 above, parts and accessories for machines, apparatus, instruments or articles of this Chapter are to be classified according to the following rules \u2014 (a)  Parts and accessories which are goods included in any of the headings of this Chapter or of Chapter 84, 85 or 91 (other than heading 84.85, 85.48 or 90.33) are in all cases to be classified in their respective headings; (b)  Other parts and accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading 90.10, 90.13 or 90.31) are to be classified with the machines, instruments or apparatus of that kind; (c) All other parts and accessories are to be classified in heading 90.33. 3. The provisions of Note 4 to Section 16 apply also to this Chapter. 4. Heading 90.05 does not apply to telescopic sights for fitting to arms, periscopic telescopes for fitting to submarines or tanks, or to telescopes for machines, appliances, instruments or apparatus of this Chapter or Section 16; such telescopic sights and telescopes are to be classified in heading 90.13. 5. Measuring or checking optical instruments, appliances or machines which, but for this Note, could be classified both in heading 90.13 and in heading 90.31 are to be classified in heading 90.31. Customs Tariff Act (2026 Revision) SCHEDULE 1 6. For the purposes of heading 90.21, the expression \\\"orthopaedic appliances\\\" means appliances for \u2014 - Preventing or correcting bodily deformities; or - Supporting or holding parts of the body following an illness, operation or injury. Orthopaedic appliances include footwear and special insoles designed to correct orthopaedic conditions, provided that they are either (1) made to measure or (2) mass-produced, presented singly and not in pairs and designed to fit either foot equally. 7. Heading 90.32 applies only to \u2014 (a) Instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilised against disturbances, by constantly or periodicallymeasuring its actual value; and (b)  Automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilised against disturbances, by constantly or periodically measuring its actual value. Heading Code Description Unit of Measure Rate of Duty 90.01 Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 85.44; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked. 9001.10.00 Optical fibres, optical fibre bundles and cables M 22% 9001.20.00 Sheets and plates of polarising material KG 22% 9001.30.10 Contact lenses PRS 0% 9001.30.12 Contact lenses (non-corrective) PRS 0% 9001.40.00 Spectacle lenses of glass PRS 0% SCHEDULE 1 Customs Tariff Act (2026 Revision) 9001.50.00 Spectacle lenses of other materials PRS 0% 9001.90.00 Other PRS 0% 90.02 Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked. Objective lenses: 9002.10.10 For Cameras NO. 0% 9002.10.20 For Projectors, enlargers or reducers NO. 22% 9002.10.90 Others NO. 22% 9002.20.00 Filters NO. 22% 9002.90.00 Other NO. 22% 90.03 9003.00.00 Frames and mountings for spectacles, goggles or the like, and parts thereof. NO. 0% 90.04 Spectacles, goggles and the like, corrective, protective or other. 9004.10.00 Sunglasses DOZ 0% 9004.90.00 Other DOZ 0% 90.05 Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy. 9005.10.00 Binoculars NO. 0% 9005.80.00 Other instruments NO. 0% 9005.90.00 Parts and accessories (including mountings) NO. 0% 90.06 Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 85.39. 9006.10.00 Cameras of a kind used for preparing printing plates or cylinders NO. 0% 9006.20.00 Cameras of a kind used for recording documents on microfilm, microfiche or other microforms NO. 0% 9006.30.00 Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposes NO. 0% Customs Tariff Act (2026 Revision) SCHEDULE 1 9006.40.00 Instant print cameras NO. 0% 9006.50.00 Other cameras: NO. 0% 9006.60.00 Photographic flashlight apparatus and flashbulbs: NO. 0% 9006.90.00 Parts and accessories: NO. 0% 90.07 Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus. Cameras: 9007.11.00 For film of less than 16 mm width or for double-8 mm film NO. 0% 9007.19.00 Other NO. 0% 9007.20.00 Projectors NO. 22% Parts and accessories: 9007.91.00 For cameras NO. 0% 9007.92.00 For projectors NO. 22% 90.08 9008.00.00 Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers (including parts and accessories). NO. 22% 90.09 9009.00.00 Photocopying apparatus incorporating an optical system or of the contact type and thermo-copying apparatus (including parts and accessories). NO. 22% 90.10 Apparatus and equipment for photographic (including cinematographic) laboratories (including apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials), not specified or included elsewhere in this Chapter; negatoscopes; projection screens. 9010.10.00 Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper NO. 22% Apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials: 9010.41.00 Direct write-on-wafer apparatus NO. 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 9010.42.00 Step and repeat aligners NO. 22% 9010.49.00 Other NO. 22% 9010.50.00 Other apparatus and equipment for photographic (including cinematographic) laboratories; negatoscopes NO. 22% 9010.60.00 Projection screens NO. 22% 9010.90.00 Parts and accessories NO. 22% 90.11 Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection. 9011.10.00 Stereoscopic microscopes NO. 0% 9011.20.00 Other microscopes, for photomicrography, cinephoto-micrography or microprojection NO. 0% 9011.80.00 Other microscopes NO. 0% 9011.90.00 Parts and accessories NO. 0% 90.12 Microscopes other than optical microscopes; diffraction apparatus. 9012.10.00 Microscopes other than optical microscopes; diffraction apparatus NO. 22% 9012.90.00 Parts and accessories NO. 22% 90.13 Liquid crystal devices not constituting articles provided for more specifically in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter. NO. 22% 9013.10.00 Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section 16 NO. 22% 9013.20.00 Lasers, other than laser diodes NO. 22% 9013.80.00 Other devices, appliances and instruments NO. 22% 9013.90.00 Parts and accessories NO. 22% 90.14 Direction finding compasses; other navigational instruments and appliances. NO. 22% 9014.10.00 Direction finding compasses NO. 22% 9014.20.00 Instruments and appliances for aeronautical or space navigation (other than compasses) NO. 22% 9014.80.00 Other instruments and appliances NO. 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 9014.90.00 Parts and accessories NO. 22% 90.15 Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders. 9015.10.00 Rangefinders NO. 22% 9015.20.00 Theodolites and tachymeters (tacheometers) NO. 22% 9015.30.00 Levels NO. 22% 9015.40.00 Photogrammetrical surveying instruments and appliances NO. 22% 9015.80.00 Other instruments and appliances NO. 22% 9015.90.00 Parts and accessories NO. 22% 90.16 9016.00.00 Balances with or without weights. NO. 22% 90.17 Drawing, marking-out or mathematical calculating instruments (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter. 9017.10.00 Drafting tables and machines, whether or not automatic NO. 22% 9017.20.00 Other drawing, marking-out or mathematical calculating instruments NO. 22% 9017.30.00 Micrometers, callipers and gauges NO. 22% 9017.80.00 Other instruments NO. 22% 9017.90.00 Parts and accessories NO. 22% 90.18 Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments. Electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters): 9018.11.00 Electro-cardiographs NO. 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 9018.12.00 Ultrasonic scanning apparatus NO. 22% 9018.13.00 Magnetic resonance imaging apparatus NO. 22% 9018.14.00 Scintigraphic apparatus NO. 22% 9018.19.00 Other NO. 22% 9018.20.00 Ultra-violet or infra-red ray apparatus NO. 22% Syringes, needles, catheters, cannulae and the like: 9018.31.00 Syringes, with or without needles NO. 22% 9018.32.00 Tubular metal needles and needles for sutures NO. 22% 9018.39.00 Other NO. 22% Other instruments and appliances, used in dental sciences: 9018.41.00 Dental drill engines, whether or not combined on a single base with other dental equipment NO. 22% 9018.49.00 Other NO. 22% 9018.50.00 Other ophthalmic instruments and appliances NO. 22% 9018.90.00 Other instruments and appliances NO. 22% 90.19 Mechano-therapy appliances; massage apparatus; psychological aptitudetesting apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus. 9019.10.00 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus NO. 22% 9019.20.00 Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus NO. 22% 90.20 9020.00.00 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters. NO. 22% 90.21 Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability. 9021.10.00 Orthopaedic or fracture appliances NO. 0% Customs Tariff Act (2026 Revision) SCHEDULE 1 9021.20.00 Artificial teeth and dental fittings: NO. 22% Other artificial parts of the body: 9021.31.00 Artificial joints NO. 0% 9021.39.00 Other NO. 0% 9021.40.00 Hearing aids, excluding parts and accessories NO. 0% 9021.50.00 Pacemakers for stimulating heart muscles, excluding parts and accessories NO. 0% 9021.90.00 Other: including orthopaedic shoes NO. 0% 90.22 9022.00.00 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like. NO. 22% 90.23 9023.00.00 Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses. NO. 22% 90.24 9024.00.00 Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics). NO. 22% 90.25 9025.00.00 Hydrometers and similar floating instruments, thermometers, pyrometers, barometers, hygrometers and psychrometers, recording or not, and any combination of these instruments. NO. 22% 90.26 Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 90.14, 90.15, 90.28 or 90.32. 9026.10.00 Instruments and apparatus for measuring or checking the flow or level of liquids (excluding meters and regulators) NO. 0% SCHEDULE 1 Customs Tariff Act (2026 Revision) 9026.20.00 Instruments and apparatus for measuring or checking pressure of liquids or gases (excluding regulators) NO. 0% 9026.80.00 Instruments or apparatus for measuring or checking variables of liquids or gases, not elsewhere specified or included NO. 0% 9026.90.00 Parts and accessories for instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases, not elsewhere specified or included NO. 0% 90.27 Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes. 9027.10.00 Gas or smoke analysis apparatus NO. 0% 9027.20.00 Chromatographs and electrophoresis instruments NO. 0% 9027.30.00 Spectrometers, spectrophotometers and spectrographs using optical radiations, which include ultraviolet (UV) radiation, visible light (VIS) and infrared (IR) radiation NO. 0% 9027.50.00 Instruments and apparatus for physical or chemical analysis, using optical radiations, which include ultraviolet (UV) radiation, visible light (VIS) and infrared (IR) radiation (excluding spectrometers, spectrophotometers, spectrographs, and gas or smoke analysis apparatus) NO. 0% 9027.81.00 Mass spectrometers NO. 0% 9027.89.00 Other instruments and apparatus, not elsewhere specified or included NO. 0% 9027.90.00 Microtomes; parts and accessories of instruments and apparatus for physical or chemical analysis, instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like, instruments and apparatus for measuring or checking quantities of heat, sound or light, and of microtomes, not elsewhere specified or included NO. 0% Customs Tariff Act (2026 Revision) SCHEDULE 1 90.28 Gas, liquid or electricity supply or production meters, including calibrating meters therefor. 9028.10.00 Gas meters, including calibrating meters therefor NO. 22% 9028.20.00 Liquid meters, including calibrating meters therefor NO. 22% 9028.30.10 Home energy monitors NO. 0% 9028.30.20 Other electricity supply or production meters, including calibrating meters therefor NO. 22% 9028.90.00 Parts and accessories for gas, liquid or electricity supply or production meters, not elsewhere specified or included NO. 22% 90.29 9029.00.00 Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than those of heading 90.14 or 90.15; stroboscopes. NO. 22% 90.30 Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiations. 9030.10.00 Instruments and apparatus for measuring or detecting ionising radiations NO. 22% 9030.20.00 Cathode-ray oscilloscopes and cathoderay oscillographs NO. 22% Other instruments and apparatus, for measuring or checking voltage, current, resistance or power, without a recording device: 9030.31.00 Multimeters NO. 22% 9030.39.00 Other NO. 22% 9030.40.00 Other instruments and apparatus, specially designed for telecommunications (for example, crosstalk meters, gain measuring instruments, distortion factor meters, psophometers) NO. 22% Other instruments and apparatus: 9030.82.00 For measuring or checking semiconductor wafers or devices NO. 22% 9030.83.00 Other, with a recording device NO. 22% 9030.89.00 Other NO. 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 9030.90.00 Parts and accessories NO. 22% 90.31 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors. 9031.10.00 Machines for balancing mechanical parts NO. 22% 9031.20.00 Test benches NO. 22% 9031.30.00 Profile projectors NO. 22% 9031.40.00 Other optical instruments and appliances: NO. 22% 9031.80.00 Other instruments, appliances and machines NO. 22% 9031.90.00 Parts and accessories NO. 22% 90.32 Automatic regulating or controlling instruments and apparatus. 9032.10.10 Smart thermostats NO. 0% 9032.10.20 Thermostats, excluding smart thermostats under tariff code 9032.10.10 NO. 22% 9032.20.00 Manostats (excluding taps, cocks and valves of heading 84.81) NO. 22% 9032.81.00 Hydraulic or pneumatic regulating or controlling instruments and apparatus (excluding manostats and taps, cocks and valves of heading 84.81) NO. 22% 9032.89.00 Regulating or controlling instruments and apparatus (excluding hydraulic or pneumatic, manostats, thermostats, and taps, cocks and valves of heading 84.81) NO. 22% 9032.90.00 Parts and accessories for regulating or controlling instruments and apparatus, not elsewhere specified or included NO. 22% 90.33 9033.00.00 Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90. NO. 22% Customs Tariff Act (2026 Revision) SCHEDULE 1\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_91\", \"num\": \"91.\", \"text\": \"Chapter 91 - Clocks and watches and parts thereof 91. Notes. 1. This Chapter does not cover \u2014 (a)  Clock or watch glasses or weights (classified according to their constituent material); (b)  Watch chains (heading 71.13 or 71.17, as the case may be); (c)  Parts of general use defined in Note 2 to Section 15, of base metal (Section 15), or similar goods of plastics (Chapter 39) or of precious metal or metal clad with precious metal (generally heading 71.15); clock or watch springs are, however, to be classified as clock or watch parts (heading 91.14); (d)  Bearing balls (heading 73.26 or 84.82, as the case may be); (e)  Articles of heading 84.12 constructed to work without an escapement; (f)  Ball bearings (heading 84.82); or (g)  Articles of Chapter 85, not yet assembled together or with other components into watch or clock movements or into articles suitable for use solely or principally as parts of such movements (Chapter 85). 2. Heading 91.01 covers only watches with case wholly of precious metal or of metal clad with precious metal, or of the same materials combined with natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed) of headings 71.01 to 71.04.  Watches with case of base metal inlaid with precious metal fall in heading 91.02. 3. For the purposes of this Chapter, the expression \\\"watch movements\\\" means devices regulated by a balance-wheel and hairspring, quartz crystal or any other system capable of determining intervals of time, with a display or a system to which a mechanical display can be incorporated. 4. Except as provided in Note 1, movements and other parts suitable for use both in clocks or watches and in other articles (for example, precision instruments) are to be classified in this Chapter. Heading Code Description Unit of Measure Rate of Duty 91.01 9101.00.00 Wrist-watches, pocket-watches and other watches, including stop-watches, with case of precious metal or of metal clad with precious metal. NO. 7% 91.02 9102.00.00 Wrist-watches, pocket-watches and other watches, including stop-watches, other than those of heading 91.01. NO. 7% SCHEDULE 1 Customs Tariff Act (2026 Revision) 91.03 9103.00.00 Clocks with watch movements, excluding clocks of heading 91.04. NO. 22% 91.04 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels. 9104.00.10 For Motor Vehicles NO. 22% 9104.00.20 Other NO. 22% 91.05 Other clocks. 9105.10.00 Alarm clocks: NO. 22% 9105.20.00 Wall clocks: NO. 22% 9105.90.00 Other: Travelling clocks NO. 7% 91.06 9106.00.00 Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, timeregisters, time-recorders). NO. 22% 91.07 9107.00.00 Time switches with clock or watch movement or with synchronous motor. NO. 22% 91.08 9108.00.00 Watch movements, complete and assembled. NO. 22% 91.09 9109.00.00 Clock movements, complete and assembled. NO. 22% 91.10 9110.00.00 Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements. NO. 22% 91.11 Watch cases and parts thereof. 9111.10.00 Cases of precious metal or of metal clad with precious metal NO. 7% 9111.20.00 Cases of base metal, whether or not gold- or silver-plated NO. 7% 9111.80.00 Other cases NO. 7% 9111.90.00 Parts NO. 7% 91.12 Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof. 9112.20.00 Cases NO. 22% 9112.90.00 Parts NO. 22% 91.13 9113.00.00 Watch straps, watch bands and watch bracelets, and parts thereof. NO. 7% 91.14 Other clock or watch parts. Customs Tariff Act (2026 Revision) SCHEDULE 1 9114.10.00 Springs, including hair-springs NO. 22% 9114.20.00 Jewels NO. 22% 9114.30.00 Dials NO. 22% 9114.40.00 Plates and bridges NO. 22% 9114.90.00 Other NO. 22% SCHEDULE 1 Customs Tariff Act (2026 Revision)\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_92\", \"num\": \"92.\", \"text\": \"Chapter 92 - Musical instruments; parts and accessories of such articles 92. Notes. 1. This Chapter does not cover \u2014 (a)  Parts of general use, as defined in Note 2 to Section 15, of base metal (Section 15), or similar goods of plastics (Chapter 39); (b)  Microphones, amplifiers, loud-speakers, head-phones, switches, stroboscopes or other accessory instruments, apparatus or equipment of Chapter 85 or 90, for use with but not incorporated in or housed in the same cabinet as instruments of this Chapter; (c)  Toy instruments or apparatus (heading 95.03); (d)  Brushes for cleaning musical instruments (heading 96.03); or (e)  Collectors' pieces or antiques (heading 97.05 or 97.06). 2. Bows and sticks and similar devices used in playing the musical instruments of heading 92.02 or 92.06 presented with such instruments in numbers normal thereto and clearly intended for use therewith, are to be classified in the same heading as the relative instruments. Cards, discs and rolls of heading 92.09 presented with an instrument are to be treated as separate articles and not as forming a part of such instrument. Heading Code Description Unit of Measure Rate of Duty 92.01 9201.00.00 Pianos, including automatic pianos; harpsichords and other keyboard stringed instruments. NO. 0% 92.02 9202.00.00 Other string musical instruments (for example, guitars, violins, harps). NO. 0% 92.03 9203.00.00 Keyboard pipe organs; harmoniums and similar keyboard instruments with free metal reeds. NO. 0% 92.04 9204.00.00 Accordions and similar instruments; mouth organs. NO. 0% 92.05 9205.00.00 Other wind musical instruments (for example, clarinets, trumpets, bagpipes). NO. 0% 92.06 9206.00.00 Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas). NO. 0% 92.07 9207.00.00 Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions). NO. 0% Customs Tariff Act (2026 Revision) SCHEDULE 1 92.08 Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this Chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments. 9208.10.00 Musical boxes NO. 22% 9208.90.00 Other NO. 22% 92.09 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds. 9209.10.00 Metronomes, tuning forks and pitch pipes NO. 22% 9209.20.00 Mechanisms for musical boxes, including cards, discs and rolls for mechanical instruments. NO. 22% 9209.30.00 Musical instrument strings NO. 0% Other: 9209.91.00 Parts and accessories for pianos NO. 0% 9209.92.00 Parts and accessories for the musical instruments of heading 92.02 NO. 0% 9209.93.00 Parts and accessories for the musical instruments of heading 92.03 NO. 0% 9209.94.00 Parts and accessories for the musical instruments of heading 92.07 NO. 0% 9209.99.00 Other NO. 0% SCHEDULE 1 Customs Tariff Act (2026 Revision) ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_93\", \"num\": \"93.\", \"text\": \"Chapter 93 - Arms and ammunition; parts and accessories thereof 93. Notes. 1. This Chapter does not cover \u2014 (a)  Goods of Chapter 36 (for example, percussion caps, detonators, signalling flares); (b)  Parts of general use, as defined in Note 2 to Section 15, of base metal (Section 15), or similar goods of plastics (Chapter 39); (c)  Armoured fighting vehicles (heading 87.10); (d) Telescopic sights or other optical devices suitable for use with arms, unless mounted on a firearm or presented with the firearm on which they are designed to be mounted (Chapter 90); (e)  Bows, arrows, fencing foils or toys (Chapter 95); or (f)  Collectors' pieces or antiques (heading 97.05 or 97.06). 2. In heading 93.06, the reference to \\\"parts thereof\\\" does not include radio or radar apparatus of heading 85.26. Heading Code Description Unit of Measure Rate of Duty 93.01 9301.00.00 Military weapons, other than revolvers, pistols and the arms of heading 93.07. NO. 102% 93.02 9302.00.00 Revolvers and pistols, other than those of heading 93.03 or 93.04. NO. 102% 93.03 Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzleloading firearms, Very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns). 9303.10.00 Muzzle-loading firearms NO. 102% 9303.20.00 Other sporting, hunting or target-shooting shotguns, including combination shotgunrifles NO. 102% Customs Tariff Act (2026 Revision) SCHEDULE 1 9303.30.00 Other sporting, hunting or target-shooting rifles NO. 102% 9303.90.00 Other: For farmers NO. 22% 9309.90.10 Other: For members of the Cayman Islands Sport Shooting Association NO. 22% 93.04 9304.00.00 Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 93.07. NO. 102% 9304.10.10 Other arms (spring,air or gas guns and pistols, truncheons) NO. 102% 9304.10.15 Other arms (spring, air or gas guns and pistols, truncheons): For members of the Cayman Islands Sport Shooting Association NO. 22% 93.05 Parts and accessories of articles of headings 93.01 to 93.04. 9305.10.00 Of revolvers or pistols NO. 102% Of shotguns or rifles of heading 93.03: 9305.10.10 Of revolers or pistols: For members of the Cayman Islands Sport Shooting Association NO. 22% 9305.29.15 Other: For Members of the Cayman Islands Sport Shooting Association NO. 22% 9305.21.00 Shotgun barrels NO. 102% 9305.29.00 Other: For farmers NO. 22% Other: 9305.91.00 Of military weapons of heading 93.01 NO. 102% 9305.99.00 Other NO. 102% 93.06 Bombs, grenades, torpedoes, mines, missiles and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads. 9306.10.00 Cartridges for riveting or similar tools or for captive-bolt humane killers and parts thereof THS 42% Shotgun cartridges and parts thereof; air gun pellets: 9306.21.00 Cartridges THS 42% 9306.29.00 Other: For farmers THS 22% 9306.29.15 Other cartridges and gun pallets NO. 22% 9306.30.00 Other cartridges and parts thereof THS 42% SCHEDULE 1 Customs Tariff Act (2026 Revision) 9306.90.00 Other: For farmers THS 22% 93.07 9307.00.00 Swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor. NO. 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 MISCELLANEOUS MANUFACTURED ARTICLES\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_94\", \"num\": \"94.\", \"text\": \"Chapter 94 - Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings 94. Notes. 1. This Chapter does not cover \u2014 (a)  Pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63; (b)  Mirrors designed for placing on the floor or ground (for example, chevalglasses (swing-mirrors)) of heading 70.09; (c)  Articles of Chapter 71; (d)  Parts of general use as defined in Note 2 to Section 15, of base metal (Section 15), or similar goods of plastics (Chapter 39), or safes of heading 83.03; (e)  Furniture specially designed as parts of refrigerating or freezing equipment of heading 84.18; furniture specially designed for sewing machines (heading 84.52); (f)  Lamps or lighting fittings of Chapter 85; (g)  Furniture specially designed as parts of apparatus of heading 85.18 (heading 85.18), of headings 85.19 to 85.21 (heading 85.22) or of headings 85.25 to 85.28 (heading 85.29); (h)  Articles of heading 87.14; (i)  Dentists' chairs incorporating dental appliances of heading 90.18 or dentists' spittoons (heading 90.18); (j)  Articles of Chapter 91 (for example, clocks and clock cases); or (k)  Toy furniture or toy lamps or lighting fittings (heading 95.03), billiard tables or other furniture specially constructed for games (heading 95.04), furniture for conjuring tricks or decorations (other than electric garlands) such as Chinese lanterns (heading 95.05). 2. The articles (other than parts) referred to in headings 94.01 to 94.03 are to be classified in those headings only if they are designed for placing on the floor or ground. SCHEDULE 1 Customs Tariff Act (2026 Revision) The following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other \u2014 (a)  Cupboards, bookcases, other shelved furniture and unit furniture; (b)  Seats and beds. 3.     (a)  In headings 94.01 to 94.03 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in Chapter 68 or 69. (b)  Goods described in heading 94.04, presented separately, are not to be classified in heading 94.01, 94.02 or 94.03 as parts of goods. 4. For the purposes of heading 94.06, the expression \\\"prefabricated buildings\\\" means buildings which are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings (restricted). Heading Code Description Unit of Measure Rate of Duty 94.01 Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. 9401.10.00 Seats of a kind used for aircraft NO. 22% 9401.20.00 Seats of a kind used for motor vehicles NO. 27% 9401.30.00 Swivel seats with variable height adjustment NO. 22% 9401.40.00 Seats other than garden seats or camping equipment, convertible into beds NO. 22% 9401.50.00 Seats of cane, osier, bamboo or similar materials NO. 22% 9401.60.00 Other seats, with wooden frames: NO. 22% 9401.70.00 Other seats, with metal frames: NO. 22% 9401.80.00 Other seats NO. 22% 9401.90.00 Parts NO. 22% 94.02 9402.00.00 Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists' chairs); barbers' chairs and similar chairs, having rotating as well as both NO. 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 reclining and elevating movements; parts of the foregoing articles. 94.03 Other furniture and parts thereof. NO. 22% 9403.10.00 Metal furniture of a kind used in offices NO. 22% 9403.20.00 Other metal furniture NO. 22% 9403.30.00 Wooden furniture of a kind used in offices NO. 22% 9403.40.00 Wooden furniture of a kind used in the kitchen NO. 22% 9403.50.00 Wooden furniture of a kind used in the bedroom NO. 22% 9403.60.00 Other wooden furniture NO. 22% 9403.70.00 Furniture of plastics NO. 22% 9403.80.00 Furniture of other materials, including cane, osier, bamboo or similar materials NO. 22% 9403.90.00 Parts NO. 22% 94.04 9404.00.00 Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, sleeping bags, whether or not covered. NO. 22% 94.05 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included. 9405.10.00 Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares NO. 22% 9405.20.00 Electric table, desk, bedside or floorstanding lamps NO. 22% 9405.30.00 Lighting sets of a kind used for Christmas trees NO. 22% 9405.40.00 Other electric lamps and lighting fittings NO. 22% 9405.50.00 Non-electrical lamps and lighting fittings NO. 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 9405.60.00 Illuminated signs, illuminated name-plates and the like NO. 22% 9405.90.00 Parts: NO. 22% 94.06 9406.00.00 Prefabricated buildings. NO. 22% Customs Tariff Act (2026 Revision) SCHEDULE 1\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_95\", \"num\": \"95.\", \"text\": \"Chapter 95 - Toys, games and sports requisites; parts and accessories thereof 95. Notes. 1. This Chapter does not cover \u2014 (a)  Christmas tree candles (heading 34.06); (b)  Fireworks or other pyrotechnic articles of heading 36.04; (c)  Yarns, monofilament, cords or gut or the like for fishing, cut to length but not made up into fishing lines, of Chapter 39, heading 42.06 or Section 11; (d)  Sports bags or other containers of heading 42.02, 43.03 or 43.04; (e)  Sports clothing or fancy dress, of textiles, of Chapter 61 or 62; (f)  Textile flags or bunting, or sails for boats, sailboards or land craft, of Chapter 63; (g)  Sports footwear (other than skating boots with ice or roller skates attached) of Chapter 64, or sports headgear of Chapter 65; (h)  Walking-sticks, whips, riding-crops or the like (heading 66.02), or parts thereof (heading 66.03); (i)  Unmounted glass eyes for dolls or other toys, of heading 70.18; (j)  Parts of general use, as defined in Note 2 to Section 15, of base metal (Section 15), or similar goods of plastics (Chapter 39); (k)  Bells, gongs or the like of heading 83.06; (l)  Pumps for liquids (heading 84.13), filtering or purifying machinery and apparatus for liquids or gases (heading 84.21), electric motors (heading 85.01), electric transformers (heading 85.04) or radio remote control apparatus (heading 85.26); (m)  Sports vehicles (other than bobsleighs, toboggans and the like) of Section 17; (n)  Children's bicycles (heading 87.12); (o)  Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of wood); (p)  Spectacles, goggles or the like, for sports or outdoor games (heading 90.04); (q)  Decoy calls or whistles (heading 92.08); (r)  Arms or other articles of Chapter 93; (s)  Electric garlands of all kinds (heading 94.05); or (t)  Racket strings, tents or other camping goods, or gloves, mittens and mitts (classified according to their constituent material). SCHEDULE 1 Customs Tariff Act (2026 Revision) 2. This Chapter includes articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents. 3. Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles of this Chapter are to be classified with those articles. 4. Heading 95.03 does not cover articles which, on account of their design, shape or constituent material, are identifiable as intended exclusively for animals, e.g., \\\"pet toys\\\" (classification in their own appropriate heading). Heading Code Description Unit of Measure Rate of Duty 95.01 9501.00.00 Wheeled toys designed to be ridden by children (for example, tricycles, scooters, pedal cars); dolls' carriages. NO. 22% 95.02 9502.00.00 Dolls representing only human beings. NO. 22% 95.03 Other toys; reduced-size (\\\"scale\\\") models and similar recreational models, working or not; puzzles of all kinds. 9503.10.00 Electric trains, including tracks, signals and other accessories therefor NO. 22% 9503.20.00 Reduced-size (\\\"scale\\\") model assembly kits, whether or not working models, excluding those of subheading 9503.10.00. NO. 22% 9503.30.00 Other construction sets and constructional toys NO. 22% 9503.40.00 Toys representing animals or non-human creatures: NO. 22% 9503.50.00 Toy musical instruments and apparatus NO. 22% 9503.60.00 Puzzles NO. 22% 9503.70.00 Other toys, put up in sets or outfits NO. 22% 9503.80.00 Other toys and models, incorporating a motor NO. 22% 9503.80.20 Drones incorporating a motor or\/and equipped with other components NO. 22% 9503.90.00 Other NO. 22% 95.04 Articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment. 9504.10.00 Video games of a kind used with a television receiver NO. 22% 9504.20.00 Articles and accessories for billiards NO. 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 9504.30.00 Other games, operated by coins, banknotes (paper currency), discs or other similar articles, other than bowling alley equipment NO. 22% 9504.40.00 Playing cards PKS 22% 9504.90.00 Other NO. 22% 95.05 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes. 9505.10.00 Articles for Christmas festivities NO. 22% 9505.90.00 Other NO. 22% 95.06 Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table- tennis) or outdoor games, not specified or included elsewhere in this Chapter; swimming pools and paddling pools. 9506.10.00 Snow-skis and other snow-ski equipment: NO. 22% 9506.20.00 Water-skis, surf-boards, sailboards and other water-sport equipment: NO. 22% 9506.30.00 Golf clubs and other golf equipment: NO. 22% 9506.40.00 Articles and equipment for table-tennis NO. 22% 9506.50.00 Tennis, badminton or similar rackets, whether or not strung: NO. 22% 9506.60.00 Balls, other than golf balls and tabletennis balls: NO. 22% 9506.70.00 Ice skates and roller skates, including skating boots with skates attached NO. 22% Other: 9506.91.00 Articles and equipment for general physical exercise, gymnastics or athletics NO. 22% 9506.99.00 Other NO. 22% 95.07 9507.00.00 Fishing rods, fish-hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy \\\"birds\\\" (other than those of heading 92.08 or 97.05) and similar hunting or shooting requisites. NO. 22% 95.08 9508.10.00 Roundabouts, swings, shooting galleries and other fairground amusements; travelling circuses and travelling menageries; travelling theatres. NO. 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 9508.90.00 Travelling circuses and travelling menageries NO. 22% Other NO. 22% Customs Tariff Act (2026 Revision) SCHEDULE 1\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_96\", \"num\": \"96.\", \"text\": \"Chapter 96 - Miscellaneous manufactured articles 96. Notes. 1. This Chapter does not cover \u2014 (a)  Pencils for cosmetic or toilet uses (Chapter 33); (b)  Articles of Chapter 66 (for example, parts of umbrellas or walking-sticks); (c)  Imitation jewellery (heading 71.17); (d)  Parts of general use, as defined in Note 2 to Section 15, of base metal (Section 15), or similar goods of plastics (Chapter 39); (e)  Cutlery or other articles of Chapter 82 with handles or other parts of carving or moulding materials; heading 96.01 or 96.02 applies, however, to separately presented handles or other parts of such articles; (f)  Articles of Chapter 90 (for example, spectacle frames (heading 90.03), mathematical drawing pens (heading 90.17), brushes of a kind specialised for use in dentistry or for medical, surgical or veterinary purposes (heading 90.18)); (g)  Articles of Chapter 91 (for example, clock or watch cases); (h)  Musical instruments or parts or accessories thereof (Chapter 92); (i) Articles of Chapter 93 (arms and parts thereof); (j)  Articles of Chapter 94 (for example, furniture, lamps and lighting fittings); (k)  Articles of Chapter 95 (toys, games, sports requisites); or (l)  Works of art, collectors' pieces or antiques (Chapter 97). 2. In heading 96.02 the expression \\\"vegetable or mineral carving material\\\" means\u2014 (a)  Hard seeds, pips, hulls and nuts and similar vegetable materials of a kind used for carving (for example, corozo and dom); (b)  Amber, meerschaum, agglomerated amber and agglomerated meerschaum, jet and mineral substitutes for jet. 3. In heading 96.03 the expression \\\"prepared knots and tufts for broom or brush making\\\" applies only to unmounted knots and tufts of animal hair, vegetable fibre or other material, which are ready for incorporation without division in brooms or brushes, or which require only such further minor processes as trimming to shape at the top, to render them ready for such incorporation. 4. Articles of this Chapter, other than those of headings 96.01 to 96.06 or 96.15, remain classified in the Chapter whether or not composed wholly or partly of precious metal or metal clad with precious metal, of natural or cultured pearls, SCHEDULE 1 Customs Tariff Act (2026 Revision) or precious or semi-precious stones (natural, synthetic or reconstructed). However, headings 96.01 to 96.06 and 96.15 include articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metal or metal clad with precious metal constitute only minor constituents. Heading Code Description Unit of Measure Rate of Duty 96.01 Worked ivory, bone, tortoise-shell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding). 9601.10.00 Worked ivory and articles of ivory NO. 22% Other: 9601.90.10 Turtle shell NO. 50% 9601.90.20 Worked black or pink coral: whether or not containing jewellery NO. 22% 96.02 9602.00.00 Worked vegetable or mineral carving material and articles of these materials; moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 35.03) and articles of unhardened gelatin. NO. 22% 96.03 Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorised, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers; squeegees (other than roller squeegees). 9603.10.00 Brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles, tooth brushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: NO. 22% 9603.21.00 Tooth brushes, including dental-plate brushes NO. 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 9603.29.00 Other NO. 22% 9603.30.00 Artists' brushes, writing brushes and similar brushes for the application of cosmetics NO. 17% 9603.40.00 Paint, distemper, varnish or similar brushes (other than brushes of subheading 9603.30.00); paint pads and rollers NO. 17% 9603.50.00 Other brushes constituting parts of machines, appliances or vehicles NO. 22% 9603.90.00 Other NO. 22% 96.04 9604.00.00 Hand sieves and hand riddles. NO. 22% 96.05 9605.00.00 Travel sets for personal toilet, sewing or shoe or clothes cleaning. NO. 22% 96.06 9606.00.00 Buttons, press-fasteners, snapfasteners and press-studs, button moulds and other parts of these articles; button blanks. NO. 22% 96.07 9607.00.00 Slide fasteners and parts thereof. NO. 22% 96.08 9608.00.00 Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; penholders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 96.09. NO. 22% 96.09 9609.00.00 Pencils (other than pencils of heading 96.08), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks. NO. 22% 96.10 9610.00.00 Slates and boards, with writing or drawing surfaces, whether or not framed. NO. 22% 96.11 9611.00.00 Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks. NO. 22% 96.12 Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes. 9612.10.00 Ribbons DOZ 22% SCHEDULE 1 Customs Tariff Act (2026 Revision) 9612.20.00 Ink-pads NO. 22% 96.13 9613.00.00 Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints and wicks. NO. 42% 96.14 9614.00.00 Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof. NO. 42% 96.15 9615.00.00 Combs, hair-slides and the like; hairpins, curling pins, curling grips, hair-curlers and the like, other than those of heading 85.16, and parts thereof. NO. 22% 96.16 9616.00.00 Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations. NO. 22% 96.17 9617.00.00 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners. NO. 22% 96.18 9618.00.00 Tailors' dummies and other lay figures; automata and other animated displays used for shop window dressing. NO. 22% Customs Tariff Act (2026 Revision) SCHEDULE 1 WORKS OF ART, COLLECTORS PIECES AND ANTIQUES\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_97\", \"num\": \"97.\", \"text\": \"Chapter 97 - Works of art, collectors pieces and antiques 97. Notes. 1. This Chapter does not cover \u2014 (a)  Unused postage or revenue stamps, postal stationery (stamped paper) or the like, of heading 49.07; (b)  Theatrical scenery, studio back-cloths or the like, of painted canvas (heading 59.07) except if they may be classified in heading 97.06; or (c)  Pearls, natural or cultured, or precious or semi-precious stones (headings 71.01 to 71.03). 2. For the purposes of heading 97.02, the expression \\\"original engravings, prints and lithographs\\\" means impressions produced directly, in black and white or in colour, of one or of several plates wholly executed by hand by the artist, irrespective of the process or of the material employed by the artist, but not including any mechanical or photomechanical process. 3. Heading 97.03 does not apply to mass-produced reproductions or works of conventional craftsmanship of a commercial character, even if these articles are designed or created by artists. 4.      (a)  Subject to Notes 1 to 3 above, articles of this Chapter are to be classified in this Chapter and not in any other Chapter of this Act. (b)  Heading 97.06 does not apply to articles of the preceding headings of this Chapter. 5. Frames around paintings, drawings, pastels, collages or similar decorative plaques, engravings, prints or lithographs are to be classified with those articles, provided they are of a kind and of a value normal to those articles.  Frames which are not of a kind or of a value normal to the articles referred to in this Note are to be classified separately. SCHEDULE 1 Customs Tariff Act (2026 Revision) Heading Code Description Unit of Measure Rate of Duty 97.01 Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 49.06 and other than hand-painted or hand-decorated manufactured articles; collages and similar decorative plaques. 9701.10.00 Paintings, drawings and pastels NO. 22% 9701.90.00 Other NO. 22% 97.02 9702.00.00 Original engravings, prints and lithographs. NO. 22% 97.03 9703.00.00 Original sculptures and statuary, in any material. NO. 22% 97.04 9704.00.00 Postage or revenue stamps, stamppostmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 49.07. NO. 22% 97.05 9705.00.00 Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest. NO. 22% 97.06 9706.00.00 Antiques of an age exceeding one hundred years. NO. 0% Customs Tariff Act (2026 Revision) SCHEDULE 1 OTHER SPECIAL CLASSIFICATION PROVISIONS\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_98\", \"num\": \"98.\", \"text\": \"Chapter 98 - Other special classification provisions 98. Note. For heading 98.01, every effort should be made to classify postal packages by reference to the headings appropriate to the goods contained in a postal package. When this is impossible (owing to absence of evidence as to the contents), an overall duty rate of 22% of the total value of the package may be accepted under this heading. For 98.02 unspecified personal effects, this heading may be applied in exceptional circumstances when a large number of personal effects fall to be charged, and individual values cannot readily be obtained. The written agreement of the importer must be obtained to this procedure. Heading 98.03 applies to any raw materials not specifically rated under any heading of the Tariff. These will include materials such as: Mineral ores, slag and ash; Rubber in primary form and waste rubber; pulp, waste and scrap paper and paperboard; raw and semi - processed textile fibres and waste; primary metal waste and scrap. Heading Code Description Unit of Measure Rate of Duty 98.01 9801.00.00 Postal packages not specified by commodity. NO. 22% 98.02 9802.00.00 Unspecified personal effects. NO. 22% 98.03 9803.00.00 Raw and semi-processed materials, not elsewhere specified. NO. 22% SCHEDULE 2 Customs Tariff Act (2026 Revision) SCHEDULE 2 (section 3(2)) Duty Free Imported Goods 1. Commercial sample, pattern and advertising materials Samples and patterns of no commercial value, and advertising material with no other purpose and use than advertising, except that the term \\\"of no commercial value\\\" means that the goods have been so marked or defaced as to render them un-saleable. To qualify under this relief, goods must be designed and capable of use for no other purpose than advertising. Items such as T-shirts, pens, ashtrays, etc., carrying advertising logos do not qualify; nor do direction signs (e.g. carrying names of hotels, banks, shops, real estates signs or condominium complexes). 2. Farming Agricultural equipment of all kinds, including permanent plants, building units and appliances for local agricultural productive purposes other than transport or the processing of non-agricultural by-products, but including animal husbandry, hydroponics, fish farming, plant and crop cultivation and the preservation, preparation, packing and marketing of foodstuffs and other produce of the soil, certified as such by the importer, except that such products admitted duty free shall be subject to full duty if diverted to any other purpose. Notes: A farmer's ID issued by the Agriculture Department shall be presented to the Customs Department, and if such an ID is presented, the item covers agricultural equipment of any kind, except equipment to process non-agricultural byproducts, for example, stone crushing or quarrying products. This item also excludes: such agricultural vehicles as spraying Lorries; motor vehicles designed for the transport of persons; animals or food stuffs. Fork lift trucks, other work trucks fitted with lifting or handling equipment (Heading 84.27) , Bulldozers & angledozers, mechanical shovels, excavators & shovel loaders (Heading 84.29), Special purpose motor vehicles breakdown lorries (Heading 87.05). The above are liable to duty under tariff headings; 84.27 at 29.5%, heading 84.29 at 22% & heading 87.05 at 29.5%. Customs Tariff Act (2026 Revision) SCHEDULE 2 3. Governor\u2019s Imports Articles imported or taken out of bond for the use of the Governor or the Governor\u2019s household. 4. Articles Re-imported into the Islands Articles re-imported into the Islands and shown not to have undergone any process abroad, if it can be shown that any duty due in respect of a previous importation was paid and has not been repaid, as drawback or otherwise. Notes: If it is shown that the goods while abroad have been subjected to a process of repair, renovation or improvement, the goods shall be dealt with in accordance with section 46 of the Customs and Border Control Act (2022 Revision). 5. Baggage and household effects Baggage and household effects consisting of the following to the satisfaction of an officer of the Customs Department, subject to the condition that articles admitted free of duty under this provision shall, if not previously consumed or used up, be re-exported at the end of the importer's stay in the Islands, and will not, while in the Islands be sold, hired, lent or otherwise disposed of to other persons for a period of at least two years, and also subject to any other conditions which the Collector may see fit to impose \u2014 (1) Items accompanying a passenger \u2014 (a)  if such passenger is over the age of 18 years, up to 1 litre of potable spirits or 4 litres of wine or 1 case (not exceeding 9 litres) of beer; (b)  if such passenger is over the age of eighteen years, up to \u2014 (i)    200 cigarettes; (ii)   250 grams tobacco (iii)  100 cigarillos; or (iv)  25 cigars (c)  if such passenger is a resident returning from an overseas visit, dutiable personal and household goods (not including merchandise) at the discretion of the Collector, up to a value of CI$500. (2)  Wearing apparel of tourists and other visitors; articles of personal adornment and other personal effects which, to the satisfaction of an officer of the Customs Department, are reasonable for the period of the intended visit. SCHEDULE 2 Customs Tariff Act (2026 Revision) (3)  Passengers previously permanently resident abroad who are entering the Islands on a bona fide change of residence, that is, for a period exceeding twelve months \u2014 (a)  Baggage and household effects accompanying the passenger- (i)  A reasonable quantity of wearing apparel, articles of personal adornment and other normal personal effects new and used; (ii)  Instruments and tools of trade, to be used for the purpose of the passenger's trade or profession, proved to have been in bona fide use and ownership abroad by the passenger for a period of not less than six months and not imported for sale or commercial exchange; and (iii) Household effects proved to have been in bona fide use and ownership abroad by the passenger for a period of not less than six months and not imported for sale or commercial exchange; and (b)  Baggage and household effects (consisting of any such article as would be exempted from duty under paragraph (a), imported before or within six months of the arrival of the passenger or such further period as the Collector may, in special circumstances, permit. (4) Personal and household effects, not being merchandise, of natives of the Islands or persons domiciled in the Islands that have died abroad. (5) Minors (under 18 years), whether accompanied by a parent or guardian shall not import into the Islands spirits, alcoholic beverages and tobacco products. Notes: These allowances apply only to articles carried through Customs by a passenger and do not apply to articles imported in unaccompanied baggage, but lost luggage, which has been delayed though no fault of the passenger may, subject to officer's satisfaction, be afforded the same treatment on arrival as accompanied baggage. None of the allowances apply to goods brought in for sale or other commercial purposes. This relief covers any items which a visitor to the islands might reasonably be expected to carry, regardless of whether the items are new or used. 6. Equipment and appliances for the relief of the seriously bodily disabled Notes: Customs Tariff Act (2026 Revision) SCHEDULE 2 Articles admissible under this item are \u2014 Orthopaedic appliances for correcting bodily deformities or supporting the whole or part of the body such as wheel chairs etc. following an illness or operation. Other appliances, which are worn, carried or implanted in the body to compensate for a deficit or disability, for example, pacemakers for stimulating defective heart or other muscles, speech aids for persons who have lost the use of vocal cords, electronic aids for the blind, hearing aids. Artificial limbs, eyes etc; artificial respiration apparatus for example iron lungs, kidney machines and the like. This item does not cover medical instruments or apparatus for diagnostic testing or surgery or dental and X-ray instruments. 7. Commercial aircraft, parts, gasoline and aviation fuel. Importation of aircraft, parts and fuel for commercial purposes Notes: Parts and fuel are exempted for use in the maintenance, servicing and operation of commercial aircraft. For private aircraft to enjoy this type of exemption regarding fuel, such applicable flights are to and from ports outside the Islands. Gasoline and aviation fuel are segregated at the time of importation under Customs control and allowed duty free admission. 8. Commercial and non-commercial vessels including equipment, parts and fuel for the same Ships and other vessels regularly engaged on international voyages and commercial fishing vessels. Equipment, parts and fuel used in the maintenance, servicing or operation of commercial ships engaged in international voyages. Gasoline, diesel or other dutiable fuel, parts and equipment for use by non- commercial vessels used solely for voyages to and from ports outside the Islands. Parts and equipment for the manufacture and maintenance of commercial fishing vessels. Notes: SCHEDULE 2 Customs Tariff Act (2026 Revision) This exemption applies to vessels, which are departing the Cayman Islands for a foreign port, whether commercial or not. The exemption also applies to commercial fishing vessels, whether engaged in foreign voyages, or fishing in Caymanian waters. Fuel for all shipping is purchased duty-paid in bulk by the Port Authority, and repayment claimed in respect of fuel sold to commercial and other vessels that are engaged in voyages between the Islands and foreign ports qualify under this relief. 9. Re-export of goods Goods imported for the purpose of being re-exported after having been processed, further manufactured, incorporated in other goods or the subject of some other such operation. Note To qualify under this item, the process must be in the interest of the export trade of the Islands. The Collector of Customs will impose certain conditions as the Collector of Customs sees fit in order to satisfy themselves that the goods relieved from duty under this item are used solely for the intended purposes, or for other control purposes, and also subject to such security as the Collector of Customs may require. Insofar as the whole of the imported goods may not be intended to be used in the production of exported goods, the duty relief may be granted only in respect of those that can be shown to be so intended, full duty being payable in respect of the balance. 10. Containers of any type for local manufacturers Notes: To qualify under this item, containers must be printed\/marked with the name of the local product and the producer thereof. These containers include wrappers and may be made of fibre, metal, glass, cardboard, wax paper or plastic. Containers exported with produce and returned empty. 11. Paper Paper intended exclusively for the printing of newspapers, periodicals or magazines. Notes: Customs Tariff Act (2026 Revision) SCHEDULE 2 This exemption covers paper imported in rolls or large sheets suitable for printing newspapers, etc. The paper shall not be cut to smaller size, or be water- marked. 12. Human Remains Natives of the Cayman Islands or persons domiciled in the Islands who have died abroad. Notes: A death certificate shall be presented to the Customs Department along with the appropriate entry. 13. Memorials Items such as tombstones, monuments and memorial tablets. 14. Trophies, awards, plaques, shields and cups Trophies and other articles as awards of distinction in art, literature, science or sport, war medals or medals for public service or otherwise as a record of meritorious achievement. 15. School Supplies and Uniforms Notes: Articles admissible under this item are: Wood pencils, pencil cases, crayons, rulers, erasers, glue sticks, crafting glues, pocket folders, scientific calculators, geometry\/compass sets, dry erase markers, pencil sharpeners (non-electric), school bags (excluding laptop bags) and lunch containers. School uniforms (including uniforms for Physical Education and sports) ordered and imported by Parent\/Teacher Associations (PTAs), Home\/School Associations (HSAs), and schools approved by the Chief Education Officer. 16. Cayman Islands Sport Shooting Association Notes: Ammunition and targets (clay, steel and paper) used by the Cayman Islands Sport Shooting Association (\u201cCISSA\u201d). Annually, up to a maximum of four firearms (shotguns, sporting pistols, BB guns, and rifles) purchased and owned by the CISSA, for use by its current and future members. 17. Caymanian Musicians Notes: SCHEDULE 2 Customs Tariff Act (2026 Revision) Music recorded overseas and imported by musicians who are Caymanian defined in section 2 of the Immigration (Transition) Act (2022 Revision) and who are residing in the Islands. Customs Tariff Act (2026 Revision) SCHEDULE 3 SCHEDULE 3 (section 3(3)) Rates of Package Tax Item Description of Goods Basis of Charge Rate 1. Trailer 2. Boat with trailer \u2014 (i) less than 18 ft (ii) 18 ft or more for each 100 lbs or part thereof per package per package $5.00 $5.00 3. (a) Goods in packages for each 100 lbs or part thereof per package $5.00 (b)        accompanying a passenger arriving at an airport per package $2.00 (c) arriving at an airport office (commonly referred to as \u201cParcel Post\u201d) per package $2.00 4. Unpackaged goods for each 100 lbs or part thereof per package $5.00 5. Lumber \u2014 for each 100 lbs or part thereof per bundle\/package $5.00 6. Motorcycle \u2014 crated or uncrated, for each 100 lbs or part thereof unit\/package $5.00 7. Power driven vehicle (car, truck, etc.) for each 100 lbs or part thereof unit\/package $5.00 8. Mobile heavy equipment for each 100 lbs or part thereof unit\/package $5.00 9. Goods in bundles for each 100 lbs or part thereof bundle\/package $5.00 10. Unbundled goods for each 100 lbs or part thereof bundle\/package $5.00 SCHEDULE 4 Customs Tariff Act (2026 Revision) SCHEDULE 4 (section 4) Transit Shed and Warehouse Fees Part 1 (section 4(1)) Handling charges and charges for general care within a transit shed Goods in packages \u2014 For each 100 lbs or part thereof $5.00 per package Unpackaged goods \u2014 For each 100 lbs or part thereof $5.00 per package Part 2 (section 4(2)) Storage Charges for goods held in transit shed The free time allowed for removing inbound cargo is seven days, including Saturdays, Sundays and Public Holidays. Goods remaining after the expiry of free time shall be assessed for storage charges as follows \u2014 Over seven days and not exceeding thirty days \u2014 Goods in packages \u2014 For each 100 lbs or part thereof $1.00 per package per day Unpackaged goods \u2014 For each 100 lbs or part thereof $1.00 per day In excess of thirty days \u2014 Goods in packages \u2014 For each 100 lbs or part thereof $2.00 per package per day Unpackaged goods \u2014 For each 100 lbs or part thereof $2.00 per day Part 3 (section 4(3)) Charges for removal to the King's Warehouse Goods in packages \u2014 For each 100 lbs or part thereof $1.00 per package Unpackaged goods \u2014 For each 100 lbs or part thereof $1.00 per package Customs Tariff Act (2026 Revision) SCHEDULE 4 Part 4 (section 4(4)) Charges for storage in the King's warehouse Goods in packages \u2014 For each 100 lbs or part thereof $2.00 per package per day Unpackaged goods \u2014 For each 100 lbs or part thereof $2.00 per day SCHEDULE 5 Customs Tariff Act (2026 Revision) SCHEDULE 5 (section 5) Imported Goods \u2013 EnvironmentalTax and Inspection Fee Part 1 Imported Goods in respect of which Environmental Tax is chargeable Imported Goods Environmental Tax Any motor vehicle (whether electric, hybrid or otherwise) valued at $79,999 or less for cost, insurance and freight (other than goods under headings 84.29 and 84.30, mowers for lawns, parks or sports-grounds under heading 8433.11.00, 8433.19.00 and 8433.20.00, golf cars, go-carts, all-terrain vehicles (ATVs) and similar off-road vehicles under heading 87.03, and motor cycles under heading 87.11) $1,000 Any motor vehicle (whether electric, hybrid or otherwise) valued at $80,000 or more for cost, insurance and freight (other than goods under headings 84.29 and 84.30, mowers for lawns, parks or sports-grounds under heading 8433.11.00, 8433.19.00 and 8433.20.00, golf cars, go-carts, all-terrain vehicles (ATVs) and similar off-road vehicles under heading 87.03, and motor cycles under heading 87.11) $2,000 (2) Subparagraph (1) does not apply in respect of goods for which an importer provides documentary evidence that arrangements had been made for importation of the goods before the date of the commencement of this amending Order. Customs Tariff Act (2026 Revision) SCHEDULE 5 Part 2 Imported Goods in respect of which an Inspection Fee is chargeable Imported Goods Inspection Fee Cargo containers including flat racks (single consignee) being imported or through the ports of the Cayman Islands $100 per container Loose cargo being imported through the ports of the Cayman Islands 15 cents per cubic foot or part thereof SCHEDULE 6 Customs Tariff Act (2026 Revision) SCHEDULE 6 (section 2(3)) Rules for the Classification and Interpretation of Schedule 1 shall be governed by the following rules Classification of goods in Schedule 1 shall be governed by the following rules \u2014 1. The titles of sections, chapters and sub-chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to the following provisions. 2. (1)  Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled. (2) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of rule 3. 3. When by application of rule 2(2) or for any other reason, goods are prima facie, classifiable under two or more headings, classification shall be effected as follows \u2014 (a)  the heading, which provides the most specific description, shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods; (b)  mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to paragraph (a) shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable; Customs Tariff Act (2026 Revision) SCHEDULE 6 (c)  when goods cannot be classified by reference to paragraph (a) or (b) they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. 4. Goods, which cannot be classified in accordance with the above rules, shall be classified under the heading appropriate to the goods to which they are most akin. 5. In addition to the foregoing provisions, the following rules shall apply in respect of the goods referred to therein \u2014 (a)  camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and  similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character; and (b)  subject to paragraph (a), packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods.  However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use. Rules for the Interpretation of the Tariff set out in Schedule 1 6. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and with the necessary changes to the above rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this rule the relative section and chapter notes also apply, unless the context otherwise requires. 7.      (1) Where in relation to any goods there exists a more specific description for the classification of the goods in the Harmonized System than in Schedule 1 then the goods are to be classified bearing the same first six digits as applies to those goods in the Harmonized System. (2) In this rule -\\\"Harmonized System\\\" means nomenclature of the International Convention on the Harmonized Commodity Description and Coding System done in Brussels on 14th June 1983 as amended by the Protocol of Amendment to that Convention. 8.  For the purposes of the interpretation of the Tariff set out in Schedule 1, the abbreviations and symbols listed in the first column below have the meanings listed in the second column below in relation to those abbreviations and symbols \u2014 SCHEDULE 6 Customs Tariff Act (2026 Revision) Abbreviation Abbreviation meaning BBL Cm2 Cm3 DOZ G HUN KG CAR KWH LTR M M2 M3 NO PCS SQ TON U THS DPR % X Lb GAL PR Barrel(s) Square centimetre(s) Cubic centimetre(s) Dozen(s) Gram(s) Hundred(s) Kilogram(s) Carat(s) Kilowatt(s) Liter(s) Metre(s) Square metre(s) Cubic metre(s) Number Pieces Square Ton(s) Unit(s) Thousand(s) Dozen pair(s) Percent No unit required Pound Imperial Gallon Pair Customs Tariff Act (2026 Revision) SCHEDULE 6 Publication in consolidated and revised form authorised by the Cabinet this 28th day of January, 2026. Kim Bullings Clerk of the Cabinet Customs Tariff Act (2026 Revision) ENDNOTES ENDNOTES Table of Legislation history: SL # Law\/Act # Legislation Commencement Gazette 36\/2025 Customs Tariff (Amendment of Schedules) Order, 2025 1-Oct-2025 LG34\/2025\/s3 Customs Tariff Act (2023 Revision) 17=Jan-2023 LG2\/2025\/s6 51\/2022 Customs Tariff (Amendment of Schedule 1) Order, 2022 17-Nov-2022 LG47\/2022\/s1 56\/2020 Citation of Acts of Parliament Act, 2020 3-Dec-2020 LG89\/2020\/s1 31\/2019 Customs Tariff (Amendment of Schedule 1) Order, 2019 3-Sep-2019 LG30\/2019\/s1 35\/2018 Customs Tariff (Amendment of Schedule 2) Order, 2018 1-Nov-2018 G19\/2018\/s1 Customs Tariff Law (2017 Revision) 31-May-2017 GE45\/2017\/s7 57\/2016 Customs Tariff (Amendment of Schedule 2) Order, 2016 24-Oct-2016 GE22\/2016\/s2 Customs Tariff Law (2016 Revision) 2-Sep-2016 GE69\/2016\/s6 Customs Tariff (Amendment of Schedule) (No. 2) Order, G22\/2016\/s2 G22\/2016\/s2 2\/2016 Customs Tariff (Amendment of Schedule) Order, 2016 3-Feb-2016 GE8\/2016\/S1 Customs Tariff Law (2015 Revision) 7-Aug-2015 GE59\/2015\/s3 29\/2015 Customs Tariff (Amendment of Schedules) Order, 2015 1-Jul-2015 GE49\/2015\/S3 49\/2014 Customs Tariff (Amendment of Schedules) (No. 2) Order, 29-Aug-2014 GE64\/2014\/s11 Customs Tariff Law (2014 Revision) 10-Oct-2014 GE75\/2014\/s16 9\/2014 Customs Tariff (Amendment of Schedules) Order, 2014. 28-Feb-2014 GE14\/2014\/s2 8\/2014 Customs Tariff Law, 2012 (Commencement) Order, 2014. 28-Feb-2014 GE14\/2014\/s1 12\/2012 Customs Tariff (Amendment) Law, 2012 17-Sep-2012 GE90\/2012\/s15 1\/2012 Customs Tariff Law, 2012 1-Mar-2014 GE58\/2012\/s1 ENDNOTES Customs Tariff Act (2026 Revision) (Price $74.40)\", \"element\": \"section\", \"heading\": null}], \"meta\": {\"notes\": null, \"workflow\": null, \"lifecycle\": {\"source\": \"#cilegis\", \"eventRef\": [{\"eId\": \"e_commence_2026_02_03\", \"date\": \"2026-02-03\", \"type\": \"generation\", \"source\": \"#cilegis\"}]}, \"references\": 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\"FRBRformat\": \"application\/xml\"}}}, \"name\": \"act\", \"header\": {\"title\": \"Customs Tariff Act\", \"actNumber\": \"1 of 2012\", \"longTitle\": null}}, \"doc\": null, \"bill\": null, \"judgment\": null}}","akn_full_text":"CAYMAN ISLANDS\n\nCUSTOMS TARIFF ACT\n(2026 Revision)\n\nSupplement No.3 published with Legislation Gazette No. 5 of 3rd February, 2026.\n\nPage 2\nRevised as at 31st December, 2025\nc\n\nPUBLISHING DETAILS\nLaw 1 of 2012 consolidated with Law 12 of 2012, and with the Customs Tariff\n(Amendment of Schedules) Order, 2014, the Customs Tariff (Amendment of Schedules)\n(No. 2) Order, 2014,  the Customs Tariff (Amendment of Schedules) Order, 2015, the\nCustoms Tariff (Amendment of Schedule) Order, 2016, the Customs Tariff (Amendment\nof Schedule) (No.2) Order, 2016, the Customs Tariff (Amendment of Schedule 2) Order,\n2018, the Customs Tariff (Amendment of Schedule 1) Order, 2019, the Customs Tariff\n(Amendment of Schedule 1) Order, 2022 and, the Customs Tariff (Amendment of\nSchedules) Order, 2025 as amended by the Citation of Acts of Parliament Act, 2020 [Act\n56 of 2020].\n\nRevised under the authority of the Law Revision Act (2020 Revision).\n\nOriginally enacted \u2014\nLaw 1 of 2012-5th April, 2012\nLaw 12 of 2012-31st August, 2012\nAct 56 of 2020-7th December, 2020\n\nOriginally made \u2014\nOrder of 2014-18th February, 2014\nOrder (No. 2) of 2014-29th August, 2014\nOrder of 2015-30th June, 2015\nOrder of 2016-29th January, 2016\nOrder (No. 2) of 2016-14th October, 2016\nOrder of 2018-4th September, 2018\nOrder of 2019-3rd September, 2019\nOrder of 2022-16th November, 2022\nOrder of 2025-10th September, 2025.\n\nConsolidated and revised this 31st day of December, 2025.\n\nNote: (not forming part of this Act):  This revision replaces the 2023 Revision which\nshould now be discarded.\n\nCustoms Tariff Act (2026 Revision)\nArrangement of Sections\n\nc\nRevised as at 31st December, 2025\nPage 3\n\nCAYMAN ISLANDS\n\nCUSTOMS TARIFF ACT\n(2026 Revision)\nArrangement of Sections\nSection\nPage\n1.\nShort title ...................................................................................................................................9\n2.\nInterpretation .............................................................................................................................9\n3.\nDuties of Customs charged ........................................................................................................9\n4.\nWarehouse and transit shed charges ....................................................................................... 10\n5.\nMiscellaneous other charges ................................................................................................... 10\n6.\nWaiver of duties: Cayman Brac, Little Cayman ........................................................................ 10\n7.\nAmendment of Schedules ........................................................................................................ 10\n8.\nRectification of Schedule 1 ...................................................................................................... 10\n9.\nRepeal of Customs Tariff Law (2011 Revision) ........................................................................ 11\n10.\nSavings.................................................................................................................................... 11\nSCHEDULE 1\n13\nImport Duties \u2013 Index of Sections and Chapters\n13\nSection 1\nLIVE ANIMALS; ANIMAL PRODUCTS\n13\n1.\nChapter 1 - Live animals .......................................................................................................... 13\n2.\nChapter 2 - Meat and edible meat offal .................................................................................... 15\n3.\nChapter 3 - Fish and crustaceans, molluscs and other aquatic invertebrates ........................... 17\n4.\nChapter 4 - Dairy produce; birds' eggs; natural honey; edible products of animal origin,\nnot elsewhere specified or included ......................................................................................... 21\n5.\nChapter 5 - Products of animal origin, not elsewhere specified or included .............................. 23\n\nArrangement of Sections\nCustoms Tariff Act (2026 Revision)\n\nPage 4\nRevised as at 31st December, 2025\nc\n\nSection 2\nVEGETABLE PRODUCTS\n25\n6.\nChapter 6 - Live trees and other plants; bulbs, roots and the like; cut flowers and\nornamental foliage ................................................................................................................... 25\n7.\nChapter 7 - Edible vegetables and certain roots and tubers ..................................................... 27\n8.\nChapter 8 - Edible fruit and nuts; peel of citrus fruit or melons ................................................. 30\n9.\nChapter 9 - Coffee, tea, mate and spices ................................................................................. 34\n10.\nChapter 10 - Cereals ............................................................................................................... 35\n11.\nChapter 11 - Products of the milling industry; malt; starches; inulin; wheat gluten .................... 36\n12.\nChapter 12 - Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit;\nindustrial or medicinal plants; straw and fodder ........................................................................ 37\n13.\nChapter 13 - Lac; gums, resins and other vegetable saps and extracts.................................... 40\n14.\nChapter 14 - Vegetable plaiting materials; vegetable products not elsewhere specified or\nincluded ................................................................................................................................... 41\nSection 3\nANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS;\nPREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES\n42\n15.\nChapter 15 - Animal or vegetable fats and oils and their cleavage products; prepared\nedible fats; animal or vegetable waxes .................................................................................... 42\nSection 4\nPREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND\nMANUFACTURED TOBACCO SUBSTITUTES\n45\n16.\nChapter 16 - Preparations of meat, of fish or of crustaceans, molluscs or other aquatic\ninvertebrates ............................................................................................................................ 45\n17.\nChapter 17 - Sugars and sugar confectionery .......................................................................... 47\n18.\nChapter 18 - Cocoa and cocoa preparations ............................................................................ 48\n19.\nChapter 19 - Preparations of cereals, flour, starch or milk; pastrycooks' products .................... 49\n20.\nChapter 20 - Preparations of vegetables, fruit, nuts or other parts of plants ............................. 52\n21.\nChapter 21 - Miscellaneous edible preparations ...................................................................... 55\n22.\nChapter 22 - Beverages, spirits and vinegar ............................................................................ 57\n23.\nChapter 23 - Residues and waste from the food industries; prepared animal fodder ................ 60\n24.\nChapter 24 - Tobacco and manufactured tobacco substitutes .................................................. 62\nSection 5\nMINERAL PRODUCTS\n63\n25.\nChapter 25 - Salt; sulphur; earths and stone; plastering materials, lime and cement ................ 63\n26.\nChapter 26 - Ores, slag and ash .............................................................................................. 68\n27.\nChapter 27 - Mineral fuels, mineral oils and products of their distillation; bituminous\nsubstances; mineral waxes ...................................................................................................... 71\nSection 6\nPRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES\n74\n28.\nChapter 28 - Inorganic chemicals; organic or inorganic compounds of precious metals, of\nrare-earth metals, of radioactive elements or of isotopes ......................................................... 74\n\nCustoms Tariff Act (2026 Revision)\nArrangement of Sections\n\nc\nRevised as at 31st December, 2025\nPage 5\n\n29.\nChapter 29 - Organic chemicals ............................................................................................... 81\n30.\nChapter 30 - Pharmaceutical products ................................................................................... 102\n31.\nChapter 31 - Fertilisers .......................................................................................................... 106\n32.\nChapter 32 - Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments\nand other colouring matter; paints and varnishes; putty and other mastics; inks .................... 109\n33.\nChapter 33 - Essential oils and resinoids; perfumery, cosmetic or toilet preparations ............. 112\n34.\nChapter 34 - Soap, organic surface-active agents, washing preparations, lubricating\npreparations, artificial waxes, prepared waxes, polishing or scouring preparations,\ncandles and similar articles, modelling pastes, \"dental waxes\" and dental preparations\nwith a basis of plaster ............................................................................................................ 115\n35.\nChapter 35 - Albuminoidal substances; modified starches; glues; enzymes ........................... 118\n36.\nChapter 36 - Explosives; pyrotechnic products; matches; pyrophoric alloys; certain\ncombustible preparations ....................................................................................................... 120\n37.\nChapter 37 - Photographic or cinematographic goods ........................................................... 121\n38.\nChapter 38 - Miscellaneous chemical products ...................................................................... 123\nSection 7\nPLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF\n128\n39.\nChapter 39 - Plastics and articles thereof. .............................................................................. 128\n40.\nChapter 40 - Rubber and articles thereof. .............................................................................. 137\nSection 8\nRAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY\nAND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES\nOF ANIMAL GUT (OTHER THAN SILK-WORM GUT)\n142\n41.\nChapter 41 - Raw hides and skins (other than furskins) and leather ....................................... 142\n42.\nChapter 42 - Articles of leather; saddlery and harness; travel goods, handbags and\nsimilar containers; articles of animal gut (other than silk-worm gut) ........................................ 145\n43.\nChapter 43 - Furskins and artificial fur; manufactures thereof. ............................................... 148\nSection 9\nWOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF\nCORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING\nMATERIALS; BASKETWARE AND WICKERWORK\n150\n44.\nChapter 44 - Wood and articles of wood; wood charcoal ........................................................ 150\n45.\nChapter 45 - Cork and articles of cork .................................................................................... 155\n46 . Chapter 46 - Manufactures of straw, of esparto or of other plaiting materials; basketware\nand wickerwork ...................................................................................................................... 156\nSection 10\nPULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED\n(WASTE AND SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND\nARTICLES THEREOF\n158\n47.\nChapter 47 - Pulp of wood or of other fibrous cellulosic material; recovered (waste and\nscrap) paper or paperboard ................................................................................................... 158\n48.\nChapter 48 - Paper and paperboard; articles of paper pulp, of paper or of paperboard .......... 159\n\nArrangement of Sections\nCustoms Tariff Act (2026 Revision)\n\nPage 6\nRevised as at 31st December, 2025\nc\n\n49.\nChapter 49 - Printed books, newspapers, pictures and other products of the printing\nindustry; manuscripts, typescripts and plans .......................................................................... 166\nSection 11\nTEXTILES AND TEXTILE ARTICLES\n169\n50.\nChapter 50 - Silk. ................................................................................................................... 169\n51.\nChapter 51 - Wool, fine or coarse animal hair; horsehair yarn and woven fabric .................... 177\n52.\nChapter 52 - Cotton ............................................................................................................... 178\n53.\nChapter 53 - Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn ....... 180\n54.\nChapter 54 - Man-made filaments .......................................................................................... 181\n55.\nChapter 55 - Man-made staple fibres ..................................................................................... 182\n56.\nChapter 56 - Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and\ncables and articles thereof ..................................................................................................... 183\n57.\nChapter 57 - Carpets and other textile floor coverings ........................................................... 186\n58.\nChapter 58 - Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings;\nembroidery ............................................................................................................................ 187\n59.\nChapter 59 - Impregnated, coated, covered or laminated textile fabrics; textile articles of a\nkind suitable for industrial use ................................................................................................ 189\n60.\nChapter 60 - Knitted or crocheted fabrics ............................................................................... 193\n61.\nChapter 61 - Articles of apparel and clothing accessories, knitted or crocheted ..................... 194\n62.\nChapter 62 - Articles of apparel and clothing accessories, not knitted or crocheted ............... 198\n63.\nChapter 63 - Other made up textile articles; sets; worn clothing and worn textile articles;\nrags ....................................................................................................................................... 202\nSection 12\nFOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS, WALKING-STICKS, SEATSTICKS, WHIPS, RIDING-CROPS AND PARTS THEREOF; PREPARED FEATHERS AND\nARTICLES MADE THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR\n204\n64.\nChapter 64 - Footwear, gaiters and the like; parts of such articles ......................................... 204\n65.\nChapter 65 - Headgear and parts thereof............................................................................... 206\n66.\nChapter 66 - Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops\nand parts thereof ................................................................................................................... 207\n67.\nChapter 67 - Prepared feathers and down and articles made of feathers or of down;\nartificial flowers; articles of human hair .................................................................................. 208\nSection 13\nARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS;\nCERAMIC PRODUCTS; GLASS AND GLASSWARE\n210\n68.\nChapter 68 - Articles of stone, plaster, cement, asbestos, mica or similar materials ............... 210\n69.\nChapter 69 - Ceramic products .............................................................................................. 214\n70.\nChapter 70 - Glass and glassware. ........................................................................................ 216\nSection 14\nNATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES,\nPRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES\nTHEREOF; IMITATION JEWELLERY; COIN\n220\n\nCustoms Tariff Act (2026 Revision)\nArrangement of Sections\n\nc\nRevised as at 31st December, 2025\nPage 7\n\n71.\nChapter 71 - Natural or cultured pearls, precious or semi-precious stones, precious\nmetals, metals clad with precious metal, and articles thereof; imitation jewellery; coin ........... 220\nSection 15\nBASE METALS AND ARTICLES OF BASE METAL\n226\n72.\nChapter 72 - Iron and steel .................................................................................................... 229\n73 . Chapter 73 - Articles of iron or steel ....................................................................................... 234\n74.\nChapter 74 - Copper and articles thereof ............................................................................... 238\n75.\nChapter 75 - Nickel and articles thereof ................................................................................. 242\n76.\nChapter 76 - Aluminium and articles thereof .......................................................................... 245\n77.\nChapter 77 - Reserved for future use ..................................................................................... 249\n78.\nChapter 78 - Lead and articles thereof ................................................................................... 250\n79.\nChapter 79 - Zinc and articles thereof .................................................................................... 252\n80.\nChapter 80 - Tin and articles thereof ...................................................................................... 255\n81.\nChapter 81 - Other base metals; cermets; articles thereof ..................................................... 258\n82.\nChapter 82 - Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of\nbase metal ............................................................................................................................. 259\n83.\nChapter 83 - Miscellaneous articles of base metal ................................................................. 264\nSection 16\nMACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS\nTHEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND\nSOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH\nARTICLES\n267\n84.\nChapter 84 - Nuclear reactors, boilers, machinery and mechanical appliances; parts\nthereof ................................................................................................................................... 269\n85.\nChapter 85 - Electrical machinery and equipment and parts thereof; sound recorders and\nreproducers, television image and sound recorders and reproducers, and parts and\naccessories of such articles ................................................................................................... 286\nSection 17\nVEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT\n299\n86.\nChapter 86 - Railway or tramway locomotives, rolling-stock and parts thereof; railway or\ntramway track fixtures and fittings and parts thereof; mechanical (including electromechanical) traffic signalling equipment of all kinds ............................................................... 300\n87.\nChapter 87 - Vehicles other than railway or tramway rolling-stock, and parts and\naccessories thereof ................................................................................................................ 302\n88.\nChapter 88 - Aircraft, spacecraft, and parts thereof ................................................................ 316\n89.\nChapter 89 - Ships, boats and floating structures ................................................................... 317\nSection 18\nOPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING,\nPRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND\nWATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF\n319\n90.\nChapter 90 - Optical, photographic, cinematographic, measuring, checking, precision,\nmedical or surgical instruments and apparatus; parts and accessories thereof ...................... 319\n91.\nChapter 91 - Clocks and watches and parts thereof ............................................................... 331\n\nArrangement of Sections\nCustoms Tariff Act (2026 Revision)\n\nPage 8\nRevised as at 31st December, 2025\nc\n\n92.\nChapter 92 - Musical instruments; parts and accessories of such articles .............................. 334\nSection 19\nARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF\n336\n93.\nChapter 93 - Arms and ammunition; parts and accessories thereof ....................................... 336\nSection 20\nMISCELLANEOUS MANUFACTURED ARTICLES\n339\n94.\nChapter 94 - Furniture; bedding, mattresses, mattress supports, cushions and similar\nstuffed furnishings; lamps and lighting fittings, not elsewhere specified or included;\nilluminated signs, illuminated name-plates and the like; prefabricated buildings ..................... 339\n95.\nChapter 95 - Toys, games and sports requisites; parts and accessories thereof .................... 343\n96.\nChapter 96 - Miscellaneous manufactured articles ................................................................. 347\nSection 21\nWORKS OF ART, COLLECTORS PIECES AND ANTIQUES\n351\n97.\nChapter 97 - Works of art, collectors pieces and antiques ...................................................... 351\nSection 22\nOTHER SPECIAL CLASSIFICATION PROVISIONS\n353\n98.\nChapter 98 - Other special classification provisions ............................................................... 353\nSCHEDULE 2\n354\nDuty Free Imported Goods\n354\nSCHEDULE 3\n361\nRates of Package Tax\n361\nSCHEDULE 4\n362\nTransit Shed and Warehouse Fees\n362\nSCHEDULE 5\n364\nImported Goods \u2013 EnvironmentalTax and Inspection Fee\n364\nSCHEDULE 6\n366\nRules for the Classification and Interpretation of Schedule 1 shall be governed by the\nfollowing rules\n366\nRules for the Interpretation of the Tariff set out in Schedule 1\n367\nENDNOTES\n371\nTable of Legislation history: ............................................................................................................. 371\n\nCustoms Tariff Act (2026 Revision)\nSection 1\n\nc\nRevised as at 31st December, 2025\nPage 9\n\nCAYMAN ISLANDS\n\nCUSTOMS TARIFF ACT\n(2026 Revision)\n\n1.\nShort title\n1.\nThis Act may be cited as the Customs Tariff Act (2026 Revision).\n2.\nInterpretation\n2.\n(1) The expressions defined in section 2 of the Customs and Border Control Act\n(2024 Revision) shall apply in any case where they appear in this Act.\n(2) In code number 2710.11.30 in Schedule 1 \u2014\n\u201celectricity\u201d means electric current or energy or any like agency; and\n\u201cundertaker\u201d means a person in contractual relationship with the Cabinet for\nthe purpose of generating electricity and supplying it to the public for reward.\n(3) The provisions of Schedule 6 shall apply in the classification of the goods\nspecified in Schedule 1.\n3.\nDuties of Customs charged\n3.\n(1) There shall be charged, collected and paid through Customs to the Treasury\nupon goods imported into the Islands and enumerated in Schedule 1 the several\nduties therein specified.\n(2) The goods enumerated in Schedule 2 shall be admitted into the Islands free of\nduty subject to such conditions as may be imposed by the Cabinet or the\nCollector, as the case may be.\n\nSection 4\nCustoms Tariff Act (2026 Revision)\n\nPage 10\nRevised as at 31st December, 2025\nc\n\n(3) The goods enumerated in Schedule 3 shall be chargeable with package tax at the\nrates shown therein.\n4.\nWarehouse and transit shed charges\n4.\n(1) The charges payable for handling and general care of goods in a transit shed are\nset out in Part 1 of Schedule 4.\n(2) The storage charges for goods held in a transit shed are set out in Part 2 of\nSchedule 4.\n(3) The charges payable for removal of goods from a transit shed to the King\u2019s\nWarehouse are set out in Part 3 of Schedule 4.\n(4) The charges payable for storage in the King\u2019s Warehouse are set out in Part 4\nof Schedule 4.\n5.\nMiscellaneous other charges\n5.\nThere shall be charged, collected and paid through Customs to the Treasury \u2014\n(a)\nupon goods imported into the Islands and enumerated in Part 1 of Schedule\n5, the environmental tax specified in Part 1; and\n(b) upon goods imported into the Islands and enumerated in Part 2 of Schedule\n5, container inspection fees at the rates shown in Part 2.\n6.\nWaiver of duties: Cayman Brac, Little Cayman\n6.\nThe Cabinet may, from time to time, waive or reduce \u2014\n(a)\nany or all of the duties specified under the following headings and code\nnumbers in Schedule 1 in relation to any person or group of persons in\nCayman Brac or Little Cayman \u2014\n03.06, 03.07, 2402.20.00, 2402.10.00, 2710.11.10, 87.03, 8711.10.00,\n8711.90.00, 88.01 to 88.05, 8903.92.10, 8903.10.20, 8903.91.20,\n8903.92.20, 8903.92.40, 8903.99.20, 89.07, 9303.90.00, 9305.29.00,\n9306.29.00 and 9306.90.00; or\n(b) any or all of the duties specified under the respective code numbers in\nChapter 87 set out in Schedule 1 in relation to motor vehicle parts and\naccessories.\n7.\nAmendment of Schedules\n7.\nThe Cabinet may by Order amend any of the Schedules.\n8.\nRectification of Schedule 1\n8.\nThe Minister of Finance may, by Order subject to negative resolution, rectify any\nclerical or printing error appearing in Schedule 1.\n\nCustoms Tariff Act (2026 Revision)\nSection 9\n\nc\nRevised as at 31st December, 2025\nPage 11\n\n9.\nRepeal of Customs Tariff Law (2011 Revision)\n9.\nThe Customs Tariff Law (2011 Revision) is repealed by section 9 of the Customs\nTariff Law, 2012 [Law 1 of 2012].\n10.\nSavings\n10. (1) Where goods are imported into the Islands before the date of commencement of\nthis Act and not cleared out of Customs charge before that date \u2014\n(a)\nduties shall be charged, collected and paid through Customs to the\nTreasury upon those imported goods in all respects as if this Act had not\ncome into force; and\n(b) duty free concessions shall be granted in respect of those imported goods\nin all respects as if this Act had not come into force.\n(2) Where goods are imported into the Islands before the date of commencement of\nthis Act and not cleared out of Customs charge before that date, package tax\nshall be charged, collected and paid upon those imported goods in all respects\nas if this Act had not come into force.\n(3) Where goods are imported into the Islands before 1st May, 2014, the date of\ncommencement of this Act, and the goods are held on that date \u2014\n(a)\nin the transit shed at the Owen Roberts International Airport; or\n(b) in the King\u2019s Warehouse,\nthe charges payable for handling, general care and storage of the goods shall be\nin all respects as if this Act had not come into force.\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 13\n\n SCHEDULE 1\n (section 3(1))\nImport Duties \u2013 Index of Sections and Chapters\nSection 1\nLIVE ANIMALS; ANIMAL PRODUCTS\nNotes.\n1.\nAny reference in this Section to a particular genus or species of an animal, except\nwhere the context otherwise requires, includes a reference to the young of that genus\nor species.\n2.\nExcept where the context otherwise requires, throughout the Nomenclature any\nreference to \"dried\" products also covers products which have been dehydrated,\nevaporated or freeze-dried.\n\n1.\nChapter 1 - Live animals\n1.\nNote.\n1. This Chapter covers all live animals except \u2014\n(a)  Fish and crustaceans, molluscs and other aquatic invertebrates, of heading\n03.01, 03.06 or 03.07;\n(b)  Cultures of micro-organisms and other products of heading 30.02; and\n(c)  Animals of heading 95.08.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n01.01\nLive horses, asses, mules, and hinnies:\n0101.10.00\nHorses: Pure-bred breeding animals\nNO\n0%\n\n0101.90.00\nOther:\nNO\n17%\n01.02\nLive bovine animals:\n0102.10.00\nPure-bred breeding animals: cattle\nNO\n0%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 14\nRevised as at 31st December, 2025\nc\n\n0102.90.00\nOther\nNO\n17%\n01.03\n\nLive swine: Pigs\n\n0103.10.00\nPure-bred breeding animals\nNO\n0%\n0103.90.00\nOther:\nNO\n17%\n01.04\n0104.00.00\nLive sheep and goats:\nNO\n17%\n01.05\n\nLive poultry of the following kinds:\n\n0105.10.00\n Chickens, ducks, geese, turkeys and\nguineas:\nNO\n0%\n0105.90.00\nOther:\nNO\n0%\n01.06\nOther live animals:\nMammals:\n0106.11.00\nPrimates\nNO\n17%\n\n0106.12.00\nWhales, dolphins and porpoises (mammals\nof the order Cetacea); manatees and\ndugongs (mammals of the order Sirenia)\nNO\n0%\n0106.19.00\nOther:\nNO\n17%\nReptiles (including snakes):\n\n0106.20.10\nTurtles, live\nNO\n0%\n0106.20.20\nOther Reptiles, live\nNO\n17%\nBirds:\n0106.31.00\nBirds of prey\nNO\n17%\n0106.32.00\nPsittaciformes\n(including\nparrots,\nparakeets, macaws and cockatoos)\nNO\n0%\n0106.39.00\nOther\nNO\n17%\n\nOther:\n\n0106.90.10\nCats\nNO\n0%\n\n0106.90.20\nDogs\nNO\n0%\n0106.90.30\nOther. .Domestic Pets\nNO\n0%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 15\n\n2.\nChapter 2 - Meat and edible meat offal\n2.\nNote.\n1. This Chapter does not cover \u2014\n(a)  Products of the kinds described in headings 02.01 to 02.08 or 02.10, unfit\nor unsuitable for human consumption;\n (b)  Guts, bladders or stomachs of animals (heading 05.04) or animal blood\n(heading 05.11 or 30.02); or\n (c)  Animal fat, other than products of heading 02.09 (Chapter 15).\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n02.01\n0201.00.00\nMeat of bovine animals, fresh or chilled:\n(Beef)\nKG\n17%\n02.02\n0202.00.00\nMeat of bovine animals, frozen: (Beef)\nKG\n17%\n02.03\n0203.00.00\nMeat of swine (pork), fresh, chilled or\nfrozen:\nKG\n17%\n02.04\n0204.00.00\nMeat of sheep or goats, fresh, chilled or\nfrozen:\nKG\n17%\n02.05\n0205.00.00\nMeat of horses, asses, mules or hinnies,\nfresh, chilled or frozen\nKG\n17%\n02.06\n0206.00.00\nEdible offal of bovine animals, swine,\nsheep, goats, horses, asses, mules or\nhinnies, fresh, chilled or frozen:\nKG\n17%\n02.07\nMeat and edible offal, of the poultry of\nheading 0105, fresh, chilled or frozen:\n\n0207.10.00\nMeat of fowls of the species Gallus\ndomesticus: chicken\nKG\n0%\n\n0207.20.00\nMeat of turkeys:\nKG\n0%\n0207.30.00\nMeat of ducks, geese or guinea fowls:\nKG\n0%\n02.08\n\nOther meat and edible meat offal, fresh,\nchilled or frozen:\nKG\n\n0208.10.00\nOf rabbits or hares\nKG\n17%\n0208.20.00\nFrogs' legs\nKG\n17%\n0208.30.00\nOf primates\nKG\n17%\n0208.40.00\nOf whales, dolphins and porpoises\n(mammals of the order Cetacea); of\nmanatees and dugongs (mammals of the\norder Sirenia)\nKG\n17%\n\nOf reptiles (including snakes)\n\n0208.50.10\nOf Turtles\nKG\n17%\n0208.50.20\nOf Reptiles (including snakes), excluding\nTurtles\nKG\n17%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 16\nRevised as at 31st December, 2025\nc\n\n0208.90.00\nOthers\nKG\n17%\n02.09\n0209.00.00\nPig fat, free of lean meat, and poultry\nfat, not rendered or other- wise\nextracted, fresh, chilled, frozen, salted,\nin brine, dried or smoked\nKG\n17%\n02.10\nMeat and edible meat offal, salted, in\nbrine, dried or smoked; edible flours\nand meals of meat or meat offal:\n\nMeat of swine:\n\n0210.11.00\nHams, shoulders and cuts thereof, with\nbone in\nKG\n17%\n0210.12.00\nBellies (streaky) and cuts thereof:\nKG\n17%\n0210.19.00\nOther\nKG\n17%\n0210.20.00\nMeat of bovine animals. .Salt Beef\nKG\n0%\n\nOther, including edible flours and meals\nof meat or meat offal:\n\n0210.91.00\nOf primates\nKG\n17%\n0210.92.00\nOf whales, dolphins and porpoises\n(mammals of the order Cetacea); of\nmanatees and dugongs (mammals of the\norder Sirenia)\nKG\n17%\n\nOf reptiles (including snakes)\n\n0210.93.10\nOf Turtles\nKG\n17%\n0210.93.20\nOf reptiles (including snakes) excluding\nturtles\nKG\n17%\n0210.99.00\nOther\nKG\n17%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 17\n\n3.\nChapter 3 - Fish and crustaceans, molluscs and other aquatic invertebrates\n3.\nNotes\n1. This Chapter does not cover \u2014\n(a)  Mammals of heading 01.06;\n(b)  Meat of mammals of heading 01.06 (headings 02.08 or 02.10);\n(c)  Fish (including livers and roes thereof) or crustaceans, molluscs or other\naquatic invertebrates, dead and unfit or unsuitable for human consumption\nby reason of either their species or their condition (Chapter 5); flours,\nmeals or pellets of fish or of crustaceans, molluscs or other aquatic\ninvertebrates, unfit for human consumption (heading 23.01); or\n (d)  Caviar or caviar substitutes prepared from fish eggs (heading 16.04).\n2.\nIn this Chapter the term \"pellets\" means products which have been\nagglomerated either directly by compression or by the addition of a small\nquantity of binder.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n03.01\n\nLive Fish:\n\n0301.10.00\nOrnamental fish\nX\n0%\n\n0301.90.00\nOther live fish:\nX\n0%\n03.02\n\nFish, fresh or chilled, excluding fish\nfillets and other fish meat of heading\n3.04:\n\n0302.10.00\nSalmonidae, excluding livers and roes:\nKG\n0%\n\n0302.20.00\nFlat fish (Pleuronectidae, Bothidae,\nCynoglossidae, Soleidae, Scophthalmidae\nand Citharidae), excluding livers and roes:\nKG\n0%\n\n0302.30.00\nTunas (of genus Thunnus), skipjack or\nstripe-bellied bonito (Euthynnus\n(Katsuwonus) pelamis), excluding livers\nand roes:\nKG\n0%\n\n0302.40.00\nHerrings (Clupea harengus, Clupea\npallasii), excluding livers and roes\nKG\n0%\n\n0302.50.00\nCod (Gadus morhua, Gadus ogac, Gadus\nmacrocephalus), excluding livers and roes\nKG\n0%\n\n0302.60.00\nOther fish, excluding livers and roes:\nKG\n0%\n\n0302.70.00\nLivers and roes:\nKG\n0%\n03.03\n\nFish, frozen, excluding fish fillets and\nother fish meat of heading\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 18\nRevised as at 31st December, 2025\nc\n\n0303.10.00\nPacific salmon (Oncorhynchus nerka,\nOncorhynchus gorbuscha, Oncorhynchus\nketa, Oncorhynchus tschawytscha,\nOncorhynchus kisutch, Oncorhynchus\nmasou and Oncorhynchus rhodurus),\nexcluding livers and roes:\nKG\n0%\n\n0303.20.00\nOther salmonidae, excluding livers and\nroes:\nKG\n0%\n\n0303.30.00\nFlat fish (Pleuronectidae, Bothidae,\nCynoglossidae, Soleidae, Scophthalmidae\nand Citharidae), excluding livers and roes:\nKG\n0%\n\n0303.40.00\nTunas (of the genus Thunnus), skipjack or\nstripe-bellied bonito (Euthynnus\n(Katsuwonus) pelamis), excluding livers\nand roes:\nKG\n0%\n\n0303.50.00\nHerrings (Clupea harengus, Clupea\npallasii), excluding livers and roes\nKG\n0%\n\n0303.60.00\nCod (Gadus morhua, Gadus ogac, Gadus\nmacrocephalus), excluding livers and roes\nKG\n0%\n\n0303.70.00\nOther fish, excluding livers and roes:\nKG\n0%\n\n0303.80.00\nLivers and roes:\nKG\n0%\n03.04\n\n0304.10.00\nFresh or chilled:\nKG\n0%\n\n0304.20.00\nFrozen fillets:\nKG\n0%\n\n0304.90.00\nOther:\nKG\n0%\n03.05\n\nFish, dried, salted or in brine; smoked\nfish, whether or not cooked before or\nduring the Fish fillets and other fish\nmeat (whether or not minced), fresh,\nchilled or frozen:\n\n0305.10.00\nFlours, meals and pellets of fish, fit for\nhuman consumption\nKG\n0%\n\n0305.20.00\nLivers and roes of fish, dried, smoked,\nsalted or in brine:\nKG\n0%\n\n0305.30.00\nFish fillets, dried, salted or in brine, but not\nsmoked\nKG\n0%\n\n0305.40.00\nSmoked fish, including fillets:\nKG\n0%\n\n0305.50.00\nDried fish, whether or not salted but not\nsmoked:\nKG\n0%\n\n0305.60.00\nFish, salted but not dried or smoked and\nfish in brine:\nKG\n0%\n03.06\n\nCrustaceans, whether in shell or not,\nlive, fresh, chilled, frozen, dried, salted\nor in brine; crustaceans, in shell,\ncooked by steaming or by boiling in\nwater, whether or not chilled, frozen,\ndried, salted or in brine; flours, meals\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 19\n\nand pellets of crustaceans, fit for\nhuman consumption:\n\nFrozen:\n\n0306.11.00\nRock lobster and other sea crawfish\n(Palinurus spp., Panulirus spp., Jasus\nspp.)\nKG\n17%\n\n0306.12.00\nLobsters (Homarus spp.)\nKG\n17%\n\n0306.13.00\nShrimps and prawns:\nKG\n17%\n\n0306.14.00\nCrabs:\nKG\n17%\n\n0306.19.00\nOther; including flours, meals and pellets of\ncrustaceans, fit for human consumption:\nKG\n17%\n\nNot frozen:\n\n0306.21.00\nRock lobster and other sea crawfish\n(Palinurus spp., Panulirus spp., Jasus\nspp.)\nKG\n17%\n\n0306.22.00\nLobsters (Homarus spp.)\nKG\n17%\n\n0306.23.00\nShrimps and prawns\nKG\n17%\n\n0306.24.00\nCrabs:\nKG\n17%\n\n0306.29.00\nOther, including flours, meals and pellets of\ncrustaceans, fit for human consumption\nKG\n22%\n03.07\n\nMolluscs, whether in shell or not, live,\nfresh, chilled, frozen, dried, salted or in\nbrine; aquatic invertebrates other than\ncrustaceans and molluscs, live, fresh,\nchilled, frozen, dried, salted or in brine;\nflours, meals and pellets of aquatic\ninvertebrates other than crustaceans, fit\nfor human consumption:\n\n0307.10.00\nOysters:\nKG\n17%\n\nScallops, including queen scallops, of\nthe genera Pecten, Chlamys or\nPlacopecten:\n\n0307.21.00\nLive, fresh or chilled\nKG\n17%\n\n0307.29.00\nOther\nKG\n17%\n\nMussels (Mytilus spp., Perna spp.):\n\n0307.31.00\nLive, fresh or chilled\nKG\n17%\n\n0307.39.00\nOther\nKG\n17%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 20\nRevised as at 31st December, 2025\nc\n\nCuttle fish (Sepia officinalis, Rossia\nmacrosoma, Sepiola spp.) and squid\n(Ommastrephes spp., Loligo spp.,\nNototodarus spp., Sepioteuthis spp.):\n\n0307.41.00\nLive, fresh or chilled:\nKG\n17%\n\n0307.49.00\nOther:\nKG\n17%\n\nOctopus (Octopus spp.):\n\n0307.51.00\nLive, fresh or chilled\nKG\n17%\n\n0307.59.00\nOther\nKG\n17%\n\n0307.60.00\nSnails, other than sea snails\nKG\n17%\n\nOther, including flours, meals and\npellets of aquatic invertebrates other\nthan crustaceans, fit for human\nconsumption:\n\n0307.91.00\nLive, fresh or chilled:\nKG\n17%\n\n0307.99.00\nOther:\nKG\n17%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 21\n\n4.\nChapter 4 - Dairy produce; birds' eggs; natural honey; edible products of\nanimal origin, not elsewhere specified or included\n4.\nNotes\n1.\nThe expression \"milk\" means full cream milk or partially or completely\nskimmed milk.\n2.\nFor the purposes of heading 04.05 \u2014\n (a)  The term \"butter\" means natural butter, whey butter or recombined butter\n(fresh, salted or rancid, including canned butter) derived exclusively from\nmilk. Butter does not contain added emulsifiers, but may contain sodium\nchloride, food colours, neutralising salts and cultures of harmless lacticacid-producing bacteria.\n(b)  The expression \"dairy spreads\" means a spreadable emulsion of the\nwater-in-oil type, containing milkfat as the only fat in the product.\n3.\nProducts obtained by the concentration of whey and with the addition of milk\nor milkfat are to be classified as cheese in heading 04.06 provided that they are\nmoulded or capable of being moulded.\n4. This Chapter does not cover \u2014\n (a)  Products obtained from whey, expressed as anhydrous lactose calculated\non the dry matter (heading 17.02); or\n (b)  Albumins (including concentrates of two or more whey proteins, (heading\n35.02) or globulins (heading 35.04).\n5.\nFor the purposes of subheading 04.04, the expression \"modified whey\" means\nproducts consisting of whey constituents, i.e., whey from which all or part of\nthe lactose, proteins or minerals have been removed, whey to which natural\nwhey constituents have been added, and products obtained by mixing natural\nwhey constituents.\n6.\nFor the purposes of subheading 0405.10.00 the term \"butter\" does not include\ndehydrated butter or ghee (subheading 0405.90.00).\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n04.01\n0401.00.00\nMilk and cream, not concentrated nor\ncontaining added sugar or other\nsweetening matter:\nKG\n0%\n04.02\n0402.00.00\nMilk and cream, concentrated or\ncontaining added sugar or other\nsweetening matter:\nKG\n0%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 22\nRevised as at 31st December, 2025\nc\n\nButtermilk, curdled milk and cream,\nyogurt, kephir and other fermented or\nacidified milk and cream, whether or not\nconcentrated or containing added sugar\nor other sweetening matter or flavoured\nor containing added fruit, nuts or cocoa:\n\n04.03\n0403.10.00\nYogurt\nKG\n22%\n\n0403.90.00\nOther\nKG\n22%\n04.04\n0404.00.00\nWhey, whether or not concentrated or\ncontaining added sugar or other\nsweetening matter; products consisting\nof natural milk constituents, whether or\nnot containing added sugar or other\nsweetening matter, not elsewhere\nspecified or included:\nKG\n0%\n\nButter and other fats and oils derived\nfrom milk; dairy spreads:\n\n04.05\n0405.10.00\nButter\nKG\n0%\n\n0405.20.00\nDairy spreads\nKG\n22%\n\n0405.90.00\nOther\nKG\n22%\n04.06\n0406.00.00\nCheese and curd:\nKG\n0%\n04.07\n0407.00.00\nBirds' eggs, in shell, fresh, preserved or\ncooked:\nKG\n17%\n04.08\n0408.00.00\nBirds' eggs, not in shell, and egg yolks,\nfresh, dried, cooked by steaming or by\nboiling in water, molded, frozen or\notherwise preserved, whether or not\ncontaining added sugar or other\nsweetening matter:\nKG\n22%\n04.09\n0409.00.00\nNatural honey:\nKG\n22%\n04.10\n0410.00.00\nEdible products of animal origin, not\nelsewhere specified or included\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 23\n\n5.\nChapter 5 - Products of animal origin, not elsewhere specified or included\n5.\nNotes\n1. This Chapter does not cover \u2014\n(a)  Edible products (other than guts, bladders and stomachs of animals, whole\nand pieces thereof, and animal blood, liquid or dried);\n(b)  Hides or skins (including furskins) other than goods of heading 05.05 and\nparings and similar waste of raw hides or skins of heading 05.11 (Chapter\n41 or 43);\n(c)  Animal textile materials, other than horsehair and horsehair waste (Section\n11); or\n(d)  Prepared knots or tufts for broom or brush making (heading 96.03).\n2.\nFor the purposes of heading 05.01, the sorting of hair by length (provided the\nroot ends and tip ends respectively are not arranged together) shall be deemed\nnot to constitute working.\n3.\nThroughout this Act, elephant, hippopotamus, walrus, narwhal and wild boar\ntusks, rhinoceros horns and the teeth of all animals are regarded as \"ivory\".\n4.\nThroughout this Act, the expression \"horsehair\" means hair of the manes or\ntails of equine or bovine animals.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n05.01\n0501.00.00\nHuman hair, unworked, whether or not\nwashed or scoured; waste of human hair\nKG\n22%\n05.02\n0502.00.00\nPigs', hogs' or boars' bristles and hair;\nbadger hair and other brushmaking hair;\nwaste of such bristles or hair:\nKG\n22%\n05.03\n0503.00.00\nHorsehair (as defined in note 4) and\nhorsehair waste, whether or not put up\nas a layer with or without supporting\nmaterial\nKG\n22%\n05.04\n0504.00.00\nGuts, bladders and stomachs of animals\n(other than fish), whole and pieces\nthereof, fresh, chilled, frozen, salted, in\nbrine, dried or smoked:\nKG\n17%\n05.05\n0505.00.00\nSkins and other parts of birds, with their\nfeathers or down, feathers and parts of\nfeathers (whether or not with trimmed\nedges) and down, not further worked\nthan cleaned, disinfected or treated for\npreservation; powder and waste of\nfeathers or parts of feathers:\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 24\nRevised as at 31st December, 2025\nc\n\n05.06\n0506.00.00\nBones and horn-cores, unworked,\ndefatted, simply prepared (but not cut to\nshape), treated with acid or\ndegelatinized; powder and waste of these\nproducts:\nKG\n22%\n05.07\n\nIvory, tortoise-shell, whalebone and\nwhalebone hair, horns, antlers, hooves,\nnails, claws and beaks, unworked or\nsimply prepared but not cut to shape,\npowder and waste of these products:\n\n0507.10.10\nIvory; ivory powder and waste\nKG\n22%\n\n0507.10.20\nTurtle Shells\nKG\n0%\n\n0507.90.00\nOther\nKG\n22%\n05.08\n0508.00.00\nCoral and similar materials, unworked or\nsimply prepared but not otherwise\nworked; shells of molluscs, crustaceans\nor echino- derms and cuttlebone,\nunworked or simply prepared but not cut\nto shape; powder and waste thereof\nKG\n0%\n05.09\n0509.00.00\nNatural sponges of animal origin.\n\n05.10\n0510.00.00\nAmbergris, castoreum, civet and musk;\ncantharides; bile, whether or not dried;\nglands and other animal products used\nin the preparation of pharmaceutical\nproducts, fresh, chilled, frozen or\notherwise provisionally preserved:\nKG\n22%\n05.11\nAnimal products not elsewhere specified\nor included; dead animals of chapter 1 or\n3, unfit for human consumption:\n\n0511.10.00\nBovine semen\nKG\n0%\n\nOther:\n\n0511.91.00\nProducts of fish or crustaceans, molluscs or\nother aquatic invertebrates; dead animals of\nchapter 3\nKG\n22%\n\n0511.99.00\nOther:\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 25\n\nSection 2\nVEGETABLE PRODUCTS\nNote.\n1.\nIn this Section the term \"pellets\" means products which have been agglomerated\neither directly by compression or by the addition of a binder.\n\n6.\nChapter 6 - Live trees and other plants; bulbs, roots and the like; cut flowers\nand ornamental foliage\n6.\nNotes\n1.\nSubject to the second part of heading 06.01, this Chapter covers only live trees\nand goods (including seedling vegetables) of a kind commonly supplied by\nnursery gardeners or florists for planting or for ornamental use; nevertheless it\ndoes not include potatoes, onions, shallots, garlic or other products of\nChapter 7.\n2.\nAny reference in heading 06.03 or 06.04 to goods of any kind shall be construed\nas including a reference to bouquets, floral baskets, wreaths and similar articles\nmade wholly or partly of goods of that kind, account not being taken of\naccessories of other materials.  However, these headings do not include collages\nor similar decorative plaques of heading 97.01.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n06.01\n0601.00.00\nBulbs, tubers, tuberous roots, corms,\ncrowns and rhizomes, dormant, in\ngrowth or in flower; chicory plants\nand roots other than roots of heading\n12.12:\nNO.\n0%\n06.02\nOther live plants (including their\nroots), cuttings and slips; mushroom\nspawn:\n\n0602.10.00\nUnrooted cuttings and slips\nNO.\n0%\n\n0602.20.00\nTrees, shrubs and bushes, grafted or\nnot, of kinds which bear edible fruit or\nnuts\nNO.\n0%\n\n0602.30.00\nRhododendrons and azaleas, grafted or\nnot\nNO.\n12%\n\n0602.40.00\nRoses, grafted or not\nNO.\n12%\n\nOther:\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 26\nRevised as at 31st December, 2025\nc\n\n0602.90.10\nOnion Seedlings\nNO.\n0%\n\n0602.90.20\nOther: Seedlings, fruit bearing\nNO.\n0%\n\n0602.90.30\nOther: Trees, shrubs and bushes,\ngrafted or not (not fruit or nut bearing)\nNO.\n22%\n06.03\n0603.00.00\nCut flowers and flower buds of a kind\nsuitable for bouquets or for\nornamental purposes, fresh, dried,\ndyes, bleached, impregnated or\notherwise prepared:\nNO.\n12%\n06.04\n0604.00.00\nFoliage, branches and other parts of\nplants, without flowers or flower\nbuds, and grasses, mosses and\nlichens, being goods of a kind\nsuitable for bouquets or for\nornamental purposes, fresh, dried,\ndyed, bleached, impregnated or\notherwise prepared:\nNO.\n12%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 27\n\n7.\nChapter 7 - Edible vegetables and certain roots and tubers\n7.\nNotes\n1.\nThis Chapter does not cover forage products of heading 12.14.\n2.\nIn headings 07.09, 07.10, 07.11 and 07.12 the word \"vegetables\" includes edible\nmushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn\n(Zea mays var. saccharata), fruits of the genus Capsicum or of the genus\nPimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana\nhortensis or Origanum majorana).\n3.\nHeading 07.12 covers all dried vegetables of the kinds falling in headings 07.01\nto 07.11, other than\u2014\n (a)  dried leguminous vegetables, shelled (heading 07.13);\n (b)  sweet corn in the forms specified in headings 11.02 to 11.04;\n (c)  flour, meal, powder, flakes, granules and pellets of potatoes (heading\n11.05);\n(d)  flour, meal and powder of the dried leguminous vegetables of heading\n07.13 (heading 11.06).\n4.\nHowever, dried or crushed or ground fruits of the genus Capsicum or of the\ngenus Pimenta are excluded from this Chapter (heading 09.04).\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n07.01\n\nPotatoes, fresh or chilled:\n\n0701.10.00\nSeed\nKG\n0%\n0701.90.00\nOther\nKG\n0%\n07.02\n0702.00.00\nTomatoes, fresh or chilled:\nKG\n17%\n07.03\n\nOnions, shallots, garlic, leeks and other\nalliaceous vegetables, fresh or chilled:\n\n0703.10.00\nOnions and shallots:\nKG\n0%\n0703.20.00\nGarlic\nKG\n0%\n0703.90.00\nLeeks and other alliaceous vegetables\nKG\n0%\n07.04\nCabbages, cauliflower, kohlrabi, kale\nand similar edible brassicas, fresh or\nchilled:\nKG\n17%\n\n0704.10.00\nCauliflower and headed broccoli (Brassica\noleracea var. botrytis)\nKG\n17%\n0704.20.00\nBrussels sprouts\nKG\n17%\n0704.90.00\nOther (including sprouting broccoli,\n(Brassica oleracea var. italica)):\nKG\n17%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 28\nRevised as at 31st December, 2025\nc\n\n07.05\nLettuce (Lactuca sativa) and chicory\n(Cichorium spp.) fresh or chilled:\n\nLettuce:\n\n0705.11.00\nCabbage lettuce (head lettuce)\nKG\n17%\n\n0705.19.00\nOther\nKG\n17%\n\nChicory:\nKG\n17%\n\n0705.21.00\nWitloof chicory (Cichorium intybus var.\nfoliosum)\nKG\n17%\n\n0705.29.00\nOther\nKG\n17%\n07.06\n\nCarrots, turnips, salad beets (salad\nbeetroot) salsify, celeriac, radishes and\nsimilar edible roots, fresh or chilled:\n\n0706.10.00\nCarrots and turnips:\nKG\n17%\n\n0706.90.00\nOther\nKG\n17%\n07.07\n0707.00.00\nCucumbers and gherkins, fresh or\nchilled\nKG\n17%\n\n07.08\n\nLeguminous vegetables, shelled or\nunshelled, fresh or chilled:\n\n0708.10.00\nPeas (Pisum sativum)\nKG\n17%\n\n0708.20.00\nBeans (Vigna spp., Phaseolus spp.)\nKG\n17%\n\n0708.90.00\nOther leguminous vegetables\nKG\n17%\n07.09\n\nOther vegetables, fresh or chilled:\n\n0709.10.00\nGlobe artichokes\nKG\n17%\n\n0709.20.00\nAsparagus\nKG\n17%\n\n0709.30.00\nAubergines (egg-plants)\nKG\n17%\n\n0709.40.00\nCelery other than celeriac\nKG\n17%\n\n0709.50.00\nMushrooms and truffles\u2014\nKG\n17%\n\n0709.60.00\nFruits of the genus Capsicum (peppers) or\nof the genus Pimenta (e.g., allspice)\nKG\n17%\n\n0709.70.00\nSpinach, New Zealand spinach and orache\nspinach (garden spinach)\nKG\n17%\n\n0709.90.00\nOther:\nKG\n17%\n07.10\nVegetables (uncooked or cooked by\nsteaming or boiling in water), frozen:\n\n0710.10.00\nPotatoes: French fries, Hash browns\nKG\n17%\n\nLeguminous vegetables, shelled or\nunshelled:\nKG\n17%\n\n0710.21.00\nPeas (Pisum sativum)\nKG\n17%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 29\n\n0710.22.00\nBeans (Vigna spp., Phaseolus spp.)\nKG\n17%\n\n0710.29.00\nOther\nKG\n17%\n\n0710.30.00\nSpinach, New Zealand spinach and orache\nspinach (garden spinach)\nKG\n17%\n\n0710.40.00\nSweet corn\nKG\n17%\n\n0710.80.00\nOther vegetables:\nKG\n17%\n\n0710.90.00\nMixtures of vegetables\nKG\n17%\n07.11\nVegetables provisionally preserved (for\nexample, by sulfur dioxide gas, in brine,\nin sulfur water or in other preservative\nsolutions), but unsuitable in that state\nfor immediate consumption:\n\n0711.20.00\nOlives\nKG\n17%\n\n0711.30.00\nCapers\nKG\n17%\n\n0711.40.00\nCucumbers and gherkins\nKG\n17%\n\n0711.50.00\nMushrooms and truffles:\nKG\n17%\n\n0711.90.00\nOther vegetables; mixtures of vegetables:\nKG\n17%\n07.12\n\nDried vegetables, whole, cut, sliced,\nbroken or in powder, but not further\nprepared.\n\n0712.20.00\nOnions:\nKG\n22%\n\n0712.30.00\nMushrooms, wood ears (Auricularia spp.),\njelly fungi (Tremella spp.) and truffles:\nKG\n22%\n\n0712.90.00\nOther vegetables; mixtures of vegetables:\nKG\n22%\n\n07.13\n0713.00.00\nDried leguminous vegetables, shelled,\nwhether or not skinned or split:\n\n0%\n07.14\nManioc, arrowroot, salep, Jerusalem\nartichokes, sweet potatoes and similar\nroots and tubers with high starch or\ninulin content, fresh, chilled, frozen or\ndried, whether or not sliced or in the\nform of pellets; sago pith.\n\n0714.10.00\nCassava (manioc):\n\n17%\n\n0714.20.00\nSweet potatoes:\n\n17%\n\n0714.90.00\nOther:\n\n17%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 30\nRevised as at 31st December, 2025\nc\n\n8.\nChapter 8 - Edible fruit and nuts; peel of citrus fruit or melons\n8.\nNotes\n1.\nThis Chapter does not cover inedible nuts or fruits.\n2.\nChilled fruits and nuts are to be classified in the same headings as the\ncorresponding fresh fruits and nuts.\n3.\nDried fruit or dried nuts of this Chapter may be partially rehydrated, or treated\nfor the following purposes \u2014\n (a)  For additional preservation or stabilisation (e.g., by moderate heat\ntreatment, sulphuring, the addition of sorbic acid or potassium sorbate),\n (b)  To improve or maintain their appearance (e.g., by the addition of vegetable\noil or small quantities of glucose syrup), provided that they retain the\ncharacter of dried fruit or dried nuts.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n08.01\n\nCoconuts, brazil nuts and cashew nuts,\nfresh or dried, whether or not shelled or\npeeled:\n\n0801.10.00\nCoconuts:\nKG\n22%\n\n0801.20.00\nBrazil nuts:\nKG\n22%\n\n0801.30.00\nCashew nuts:\nKG\n22%\n08.02\nOther nuts, fresh or dried, whether or\nnot shelled or peeled:\n\n0802.10.00\nAlmonds:\nKG\n22%\n\n0802.20.00\nHazelnuts or filberts (corylus spp.):\nKG\n22%\n\n0802.30.00\nWalnuts:\nKG\n22%\n\n0802.40.00\nChestnuts (Castanea spp.)\nKG\n22%\n\n0802.50.00\nPistachios:\nKG\n22%\n\n0802.90.00\nOther:\nKG\n22%\n08.03\nBananas, including plantains, fresh or\ndried.\n\n0803.00.10\nBananas and plantains, fresh\nKG\n17%\n\n0803.00.20\nBananas and plantains, dried\nKG\n22%\n\nDates, figs, pineapples, avocados,\nguavas, mangoes and mangosteens,\nfresh or dried:\n\n08.04\nDates\n\n0804.10.10\nDates. (Dried)\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 31\n\n0804.10.20\nDates. (Fresh)\nKG\n17%\n\nFigs\n\n0804.20.10\nFigs . . . .(Dried)\nKG\n22%\n\n0804.20.20\nFigs . . . .(Fresh)\nKG\n17%\nPineapples\n\n0804.30.10\nPineapples. (Dried)\nKG\n22%\n\n0804.30.20\nPineapples. (Fresh)\nKG\n17%\nAvocados\n\n0804.40.10\nAvocados.  (Dried)\nKG\n22%\n\n0804.40.20\nAvocados.  (Fresh)\nKG\n17%\n\nGuavas, mangoes and mangosteens\n\n0804.50.10\nGuavas, mangoes and mangosteens\n(Dried)\nKG\n22%\n\n0804.50.20\nGuavas, mangoes and mangosteens\n.(Fresh)\nKG\n17%\n08.05\nCitrus fruit, fresh or dried:\n\nOranges:\n\n0805.10.10\nOranges: Dried\nKG\n22%\n\n0805.10.20\nOranges: Fresh\nKG\n17%\n\nMandarins (including tangerines and\nsatsumas); clementines, wilkings and\nsimilar citrus hybrids:\n\n0805.20.10\nMandarins (including tangerines and\nsatsumas); clementines, wilkings and\nsimilar citrus hybrids: Dried\nKG\n22%\n\n0805.20.20\nMandarins (including tangerines and\nsatsumas); clementines, wilkings and\nsimilar citrus hybrids:Fresh\nKG\n17%\n\nGrapefruit\n\n0805.40.10\nGrapefruit: Dried\nKG\n22%\n\n0805.40.20\nGrapefruit: Fresh\nKG\n17%\n08.05\nLemons (Citrus limon, Citrus limonum)\nand limes (Citrus aurantifolia, Citrus\nlatifolia):\n\n0805.50.10\nLemons (Citrus limon, Citrus limonum) and\nlimes (Citrus aurantifolia, Citrus\nlatifolia):Dried\nKG\n22%\n\n0805.50.20\nLemons (Citrus limon, Citrus limonum) and\nlimes (Citrus aurantifolia, Citrus\nlatifolia):Fresh\nKG\n17%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 32\nRevised as at 31st December, 2025\nc\n\n0805.90.00\nOther\nKG\n22%\n08.06\n\nGrapes, fresh or dried:\n\n0806.10.00\nDried (Raisins)\nKG\n22%\n\n0806.20.00\nFresh\nKG\n17%\n08.07\nMelons (including watermelons) and\npapaws (papayas), fresh. Melons\n(including watermelons):\n\n0807.11.00\nWatermelons\nKG\n17%\n\n0807.19.00\nOther:\nKG\n17%\n\n0807.20.00\nPapaws (papayas)\nKG\n17%\n08.08\nApples, pears and quinces, fresh:\n\n0808.10.00\nApples\nKG\n17%\n\n0808.20.00\nPears and quinces\nKG\n17%\n08.09\nApricots, cherries, peaches (including\nnectarines), plums (including prune\nplums) and sloes, fresh:\n\n0809.10.00\nApricots\nKG\n17%\n\n0809.20.00\nCherries:\nKG\n17%\n\n0809.30.00\nPeaches, including nectarines\nKG\n17%\n\n0809.40.00\nPlums and sloes\nKG\n17%\n08.10\nOther fruit, fresh:\n\n0810.10.00\nStrawberries\nKG\n17%\n\n0810.20.00\nRaspberries, blackberries, mulberries and\nloganberries\nKG\n17%\n\n0810.30.00\nBlack, white or red currants and\ngooseberries (other than kiwi fruit)\nKG\n17%\n\n0810.40.00\nCranberries, blueberries and other fruits of\nthe genus Vaccinium:\nKG\n17%\n\n0810.50.00\nKiwifruit\nKG\n17%\n\n0810.60.00\nDurians\nKG\n17%\n\n0810.90.00\nOther\nKG\n17%\n08.11\n\nFruit and nuts, uncooked or cooked by\nsteaming or boiling in water, frozen,\nwhether or not containing added sugar\nor other sweetening matter:\n\n0811.10.00\nStrawberries\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 33\n\n0811.20.00\nRaspberries, blackberries, mulberries,\nloganberries, black, white or red currants\nand gooseberries (other than kiwi fruit)\nKG\n22%\n\n0811.90.00\nOther: (Sweetened)\nKG\n22%\n08.12\nFruit and nuts, provisionally preserved\n(for example, by sulfur dioxide gas, in\nbrine, insulfur water or in other\npreservative solutions), but unsuitable\nin that state for immediate consumption:\n\n0812.10.00\nCherries\nKG\n22%\n\n0812.90.00\nOther\nKG\n22%\n08.13\nFruit, dried, other than that of headings\n0801 to 0806; mixtures of nuts or dried\nfruits of this chapter:\n\n0813.10.00\nApricots\nKG\n22%\n\n0813.20.00\nPrunes\nKG\n22%\n\n0813.30.00\nApples\nKG\n22%\n\n0813.40.00\nOther fruit:\nKG\n22%\n\n0813.50.00\nMixtures of nuts or dried fruits of this\nchapter:\nKG\n22%\n08.14\n0814.00.00\nPeel of citrus fruit or melons (including\nwatermelons), fresh, frozen, dried or\nprovisionally preserved in brine, in\nsulfur water or in other preservative\nsolutions\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 34\nRevised as at 31st December, 2025\nc\n\n9.\nChapter 9 - Coffee, tea, mate and spices\n9.\nNotes\n1.\nMixtures of the products of headings 09.04 to 09.10 are to be classified as\nfollows:\n (a)  Mixtures of two or more of the products of the same heading are to be\nclassified in that heading;\n (b)  Mixtures of two or more of the products of different headings are to be\nclassified in heading 09.10.\n\nThe addition of other substances to the products of headings 09.04 to 09.10\n(or to the mixtures referred to in paragraph (a) or (b) above) shall not affect\ntheir classification provided the resulting mixtures retain the essential\ncharacter of the goods of those headings.  Otherwise such mixtures are not\nclassified in this Chapter; those constituting mixed condiments or mixed\nseasonings are classified in heading 21.03.\n2.\nThis Chapter does not cover Cubeb pepper (Piper cubeba) or other products of\nheading 12.11.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n09.01\n0901.00.00\nCoffee, whether or not roasted or\ndecaffeinated; coffee husks and\nskins; coffee substitutes containing\ncoffee in any proportion:\nKG\n0%\n09.02\n0902.00.00\nTea, whether or not flavoured:\nKG\n0%\n09.03\n0903.00.00\nMate\nKG\n0%\n09.04\n0904.00.00\nPepper of the genus Piper; dried or\ncrushed or ground fruits of the genus\nCapsicum (peppers) or of the genus\nPimenta (e.g., allspice):\nKG\n22%\n09.05\n0905.00.00\nVanilla.\nKG\n22%\n09.06\n0906.00.00\nCinnamon and cinnamon-tree flowers:\nKG\n22%\n09.07\n0907.00.00\nCloves (whole fruit, cloves and\nstems).\nKG\n22%\n09.08\n0908.00.00\nNutmeg, mace and cardamoms:\nKG\n22%\n09.09\n0909.00.00\nSeeds of anise, badian, fennel,\ncoriander, cumin or caraway; juniper\nberries:\nKG\n22%\n09.10\n0910.00.00\nGinger, saffron, turmeric (curcuma),\nthyme, bay leaves, curry and other\nspices:\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 35\n\n10.\nChapter 10 - Cereals\n10. Notes\n1.      (a)  The products specified in the headings of this Chapter are to be classified\nin those headings only if grains are present, whether or not in the ear or on\nthe stalk.\n (b)  The Chapter does not cover grains which have been hulled or otherwise\nworked.  However, rice, husked, milled, polished, glazed, parboiled or\nbroken remains classified in heading 10.06.\n2.\nHeading 10.05 does not cover sweet corn (Chapter 7).\n3.\nThe term \"durum wheat\" means wheat of the Triticum durum species.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n10.01\n\nWheat and meslin:\n\n1001.10.00\nDurum wheat:\nKG\n0%\n\n1001.90.00\nOther:\nKG\n0%\n10.02\n1002.00.00\nRye.\nTON\n0%\n10.03\n1003.00.00\nBarley:\nTON\n0%\n10.04\n1004.00.00\nOats:\nTON\n0%\n10.05\nCorn (maize):\nKG\n0%\n\n1005.10.00\nSeed:\nKG\n0%\n\n1005.90.00\nOther:\nKG\n0%\n10.06\n1006.00.00\nRice:\nKG\n0%\n10.07\n1007.00.00\nGrain sorghum:\nKG\n0%\n10.08\nBuckwheat, millet and canary seed;\nother cereals (including wild rice):\nKG\n0%\n1008.10.00\nBuckwheat\nKG\n0%\n1008.20.00\nMillet\nKG\n0%\n1008.30.00\nCanary seed\nKG\n0%\n1008.90.00\nOther cereals:\nKG\n0%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 36\nRevised as at 31st December, 2025\nc\n\n11.\nChapter 11 - Products of the milling industry; malt; starches; inulin; wheat\ngluten\n11. Notes\n1.\nThis Chapter does not cover:\n(a)  Roasted malt put up as coffee substitutes (heading 09.01 or 21.01);\n(b)  Prepared flours, groats, meals or starches of heading 19.01;\n(c)  Corn flakes or other products of heading 19.04;\n(d)  Vegetables, prepared or preserved, of heading 20.01, 20.04 or 20.05;\n(e)  Pharmaceutical products (Chapter 30); or\n(f)  Starches having the character of perfumery, cosmetic or toilet preparations\n(Chapter 33).\n2.\nFor the purposes of heading 11.03, the terms \"groats\" and \"meal\" mean\nproducts obtained by the fragmentation of cereal grains.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n11.01\n1101.00.00\nWheat or meslin flour\nKG\n0%\n11.02\n\nCereal flours other than of wheat or\nmeslin:\nKG\n0%\n1102.10.00\nRye flour\nKG\n0%\n1102.20.00\nMaize (corn) flour\nKG\n0%\n\n1102.30.00\nRice flour\nKG\n0%\n1102.90.00\nOther\nKG\n0%\n11.03\n1103.00.00\nCereal groats, meal and pellets:\nKG\n0%\n11.04\n1104.00.00\nCereal grains otherwise worked (for\nexample, hulled, rolled, flaked, pearled,\nsliced or kibbled), except rice of\nheading1006; germ of cereals, whole,\nrolled, flaked or ground:\nKG\n0%\n11.05\n1105.00.00\nFlour, meal, powder, flakes, granules\nand pellets of potatoes:\nKG\n22%\n11.06\n1106.00.00\nFlour, meal and powder of the dried\nleguminous vegetables of heading 07.13,\nof sago or of roots or tubers of heading\n07.14 or of the products of chapter 8:\nKG\n22%\n11.07\n1107.00.00\nMalt, whether or not roasted:\nKG\n0%\n11.08\n1108.00.00\nStarches;\ninulin: Corn, Wheat, Potato, Cassava,\netc.\nKG\n0%\n11.09\n1109.00.00\nWheat gluten, whether or not dried.\nKG\n0%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 37\n\n12.\nChapter 12 - Oil seeds and oleaginous fruits; miscellaneous grains, seeds\nand fruit; industrial or medicinal plants; straw and fodder\n12. Notes.\n1.\nHeading 12.07 applies, inter alia, to palm nuts and kernels, cotton seeds, castor\noil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea\nnuts (karite nuts).  It does not apply to products of heading 08.01 or 08.02 or to\nolives (Chapter 7 or Chapter 20).\n2.\nHeading 12.08 applies not only to non-defatted flours and meals but also to\nflours and meals which have been partially defatted or defatted and wholly or\npartially refatted with their original oils.  It does not, however, apply to residues\nof headings 23.04 to 23.06.\n3.\nFor the purposes of heading 12.09, beet seeds, grass and other herbage seeds,\nseeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit\ntrees, seeds of vetches (other than those of the species Vicia faba) or of lupines\nare to be regarded as \"seeds of a kind used for sowing\".\n\nHeading 12.09 does not, however, apply to the following even if for sowing:\n (a)  Leguminous vegetables or sweet corn (Chapter 7);\n (b)  Spices or other products of Chapter 9;\n (c)  Cereals (Chapter 10); or\n (d)  Products of headings 12.01 to 12.07 or 12.11.\n4.\nHeading 12.11 applies, inter alia, to the following plants or parts thereof \u2014\nbasil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage\nand wormwood.\n\nHeading 12.11 does not, however, apply to:\n (a)  Medicaments of Chapter 30;\n (b)  Perfumery, cosmetic or toilet preparations of Chapter 33; or\n (c)  Insecticides, fungicides, herbicides, disinfectants or similar products of\nheading 38.08.\n5.\nFor the purposes of heading 12.12, the term \"seaweeds and other algae\" does\nnot include\u2014\n(a)  Dead single-cell micro-organisms of heading 21.02;\n(b)  Cultures of micro-organisms of heading 30.02; or\n(c)  Fertilisers of heading 31.01 or 31.05.\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 38\nRevised as at 31st December, 2025\nc\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n12.01\n1201.00.00\nSoybeans, whether or not broken:\nKG\n22%\n12.02\n1202.00.00\nPeanuts (ground-nuts), not roasted or\notherwise cooked, whether or not\nshelled or broken:\nKG\n22%\n12.03\n1203.00.00\nCopra (Coconut oil).\nKG\n22%\n12.04\n1204.00.00\nLinseed, whether or not broken.\nKG\n22%\n12.05\n1205.00.00\nRape or colza seeds, whether or not\nbroken:\nKG\n22%\n12.06\n1206.00.00\nSunflower seeds, whether or not\nbroken:\nKG\n22%\n12.07\n1207.00.00\nOther oil seeds and oleaginous fruits,\nwhether or not broken:\nKG\n22%\n\nFlours and meals of oil seeds or\noleaginous fruits, other than those of\nmustard:\n\n12.08\n1208.10.00\nOf soya beans\nKG\n22%\n\n1208.90.00\nOther\nKG\n22%\n12.09\nSeeds, fruit and spores, of a kind used\nfor sowing:\n\n1209.10.00\nSugar beet seed\nKG\n0%\n\n1209.20.00\nSeeds of forage plants\u2014\nKG\n0%\n\n1209.30.00\nSeeds of herbaceous plants cultivated\nprincipally for their flowers:\nKG\n0%\n\nOther\u2014\n\n1209.91.00\nVegetable seeds:\nKG\n0%\n\n1209.99.00\nOther:\nKG\n0%\n12.10\n1210.00.00\nHop cones, fresh or dried, whether or\nnot ground, powdered or in the form of\npellets; lupulin:\nKG\n22%\n12.11\n1211.00.00\nPlants and parts of plants (including\nseeds and fruits), of a kind used\nprimarily in perfumery, in pharmacy or\nfor insecticidal, fungicidal or similar\npurposes, fresh or dried, whether or\nnot cut, crushed or powdered:\nGinseng, Coca Leaf.\nKG\n22%\n12.12\n1212.00.00\nLocust beans, seaweeds and other\nalgae, sugar beet and sugar cane,\nfresh, chilled, frozen or dried, whether\nor not ground; fruit\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 39\n\n12.13\n1213.00.00\nCereal straw and husks, unprepared,\nwhether or not chopped, ground,\npressed, or in the form of pellets\nTON\n22%\n12.14\n\nRutabagas (swedes), mangolds, fodder\nroots, hay, alfalfa (lucerne), clover,\nsainfoin, forage kale, lupines, vetches\nand similar forage products, whether\nor not in the form of pellets:\n\n1214.10.00\nAlfalfa (lucerne) meal and pellets:\nTON\n0%\n\n1214.90.00\nOther:\nTON\n0%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 40\nRevised as at 31st December, 2025\nc\n\n13.\nChapter 13 - Lac; gums, resins and other vegetable saps and extracts\n13. Notes.\n1.\nHeading 13.02 applies, inter alia, to liquorice extract and extract of pyrethrum,\nextract of hops, extract of aloes and opium.\n\nThe heading does not apply to:\n (a)  Liquorice extract put up as confectionery (heading 17.04);\n (b)  Malt extract (heading 19.01);\n(c)  Extracts of coffee, tea or mate (heading 21.01);\n(d)  Vegetable saps or extracts constituting alcoholic beverages (Chapter 22);\n(e)  Camphor, glycyrrhizin or other products of heading 29.14 or 29.38;\n(f)  Concentrates of poppy straw (heading 29.39);\n(g)  Medicaments of heading 30.03 or 30.04 or blood-grouping reagents\n(heading 30.06);\n (h)  Tanning or dyeing extracts (heading 32.01 or 32.03);\n (i)  Essential oils, concretes, absolutes, resinoids, extracted oleoresins,\naqueous distillates or aqueous solutions of essential oils or preparations\nbased on odoriferous substances of a kind used for the manufacture of\nbeverages (Chapter 33); or\n (j)  Natural rubber, balata, gutta-percha, guayule, chicle or similar natural\ngums (heading 40.01).\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n13.01\n1301.00.00\nLac; natural gums, resins, gum-resins\nand oleoresins (for example, balsams):\nKG\n22%\n13.02\nVegetable saps and extracts; pectic\nsubstances, pectinates and pectates;\nagar-agar and other mucilages and\nthickeners, whether or not modified,\nderived from vegetable products:\n\n1302.10.00\nVegetable saps and extracts: including\nAloe Vera\nKG\n22%\n\n1302.20.00\nPectic substances, pectinates and\npectates\nKG\n22%\n\n1302.30.00\nMucilages and thickeners, whether or not\nmodified, derived from vegetable\nproducts:\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 41\n\n14.\nChapter 14 - Vegetable plaiting materials; vegetable products not elsewhere\nspecified or included\n14. Notes.\n1.\nThis Chapter does not cover the following products which are to be classified in\nSection 11: vegetable materials or fibres of vegetable materials of a kind used\nprimarily in the manufacture of textiles, however prepared, or other vegetable\nmaterials which have undergone treatment so as to render them suitable for use\nonly as textile materials.\n2.\nHeading 14.01 applies, inter alia, to bamboos (whether or not split, sawn\nlengthwise, cut to length, rounded at the ends, bleached, rendered noninflammable, polished or dyed), split osier, reeds and the like, to rattan cores\nand to drawn or split rattans.  The heading does not apply to chipwood (heading\n44.04).\n3.\nHeading 14.02 does not apply to wood wool (heading 44.05).\n4.\nHeading 14.03 does not apply to prepared knots or tufts for broom or brush\nmaking (heading 96.03).\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n14.01\n1401.00.00\nVegetable materials of a kind used\nprimarily for plaiting (for example,\nbamboos, rattans, reeds, rushes, osier,\nraffia, cleaned, bleached or dyed cereal\nstraw, and lime bark):\nKG\n22%\n14.02\n1402.00.00\nVegetable materials of a kind used\nprimarily as stuffing or as padding (for\nexample, kapok, vegetable hair and\neel-grass), whether or not put up as a\nlayer with or without supporting\nmaterial:\nKG\n22%\n14.03\n1403.00.00\nVegetable materials of a kind used\nprimarily in brooms or in brushes (for\nexample, broomcorn, piassava, couch\ngrass and istle), whether or not in\nhanks or bundles:\nKG\n22%\n14.04\n1404.10.00\nVegetable products not elsewhere\nspecified or included:\nKG\n22%\n\n1404.20.00\nRaw vegetable materials of a kind used\nprimarily in dyeing or tanning\nKG\n22%\n\n1404.90.00\nCotton linters\nKG\n22%\n\nOther\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 42\nRevised as at 31st December, 2025\nc\n\nSection 3\nANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE\nPRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE\nWAXES\n\n15.\nChapter 15 - Animal or vegetable fats and oils and their cleavage products;\nprepared edible fats; animal or vegetable waxes\n15. Notes.\n1.\nThis Chapter does not cover:\n(a)  Pig fat or poultry fat of heading 02.09;\n(b)  Cocoa butter, fat or oil (heading 18.04);\n(c)\nEdible preparations containing products of heading 04.05 (generally\nChapter 21);\n(d)  Greaves (heading 23.01) or residues of headings 23.04 to 23.06;\n(e)  Fatty acids, prepared waxes, medicaments, paints, varnishes, soap,\nperfumery, cosmetic or toilet preparations, sulphonated oils or other goods\nof Section 6; or\n(f)  Factice derived from oils (heading 40.02).\n2.\nHeading 15.09 does not apply to oils obtained from olives by solvent extraction\n(heading 15.10).\n3.\nHeading 15.18 does not cover fats or oils or their fractions, merely denatured,\nwhich are to be classified in the heading appropriate to the corresponding\nundenatured fats and oils and their fractions.\n4.\nSoap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease\nresidues fall in heading 15.22.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n15.01\nPig fat and poultry fat, (including Lard)\nother than that of heading 02.09 or\n15.03:\n\n1501.00.10\nLard\nKG\n0%\n\n1501.00.20\nPig fat and poultry fat\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 43\n\n15.02\n1502.00.00\nFats of bovine animals, sheep or\ngoats, other than those of heading\n1503:\nKG\n22%\n15.03\n1503.00.00\nLard stearin, lard oil, oleostearin, oleooil and tallow oil, not emulsified or\nmixed or otherwise prepared.\nKG\n22%\n15.04\n1504.00.00\nFats and oils and their fractions, of fish\nor marine mammals, whether or not\nrefined, but not chemically modified:\nKG\n22%\n15.05\n1505.00.00\nWool grease and fatty substances\nderived therefrom (including lanolin):\nKG\n22%\n15.06\n1506.00.00\nOther animal fats and oils(Including\nTurtles) and their fractions, whether or\nnot refined, but not chemically\nmodified.\nKG\n22%\n15.07\n1507.00.00\nSoybean oil and its fractions, whether\nor not refined, but not chemically\nmodified\nKG\n22%\n15.08\n1508.00.00\nPeanut (ground-nut) oil and its\nfractions, whether or not refined, but\nnot chemically modified:\nKG\n22%\n15.09\n1509.00.00\nOlive oil and its fractions, whether or\nnot refined, but not chemically\nmodified:\nKG\n22%\n15.10\n1510.00.00\nOther oils and their fractions, obtained\nsolely from olives, whether or not\nrefined, but not chemically modified,\nincluding blends of these oils and\nfractions with oils or fractions of\nheading 15.09\nKG\n22%\n15.11\n1511.00.00\nPalm oil and its fractions, whether or\nnot refined, but not chemically\nmodified.\nKG\n22%\n15.12\n1512.00.00\nSunflower-seed, safflower or\ncottonseed oil, and fractions thereof,\nwhether or not refined, but not\nchemically modified:\nKG\n22%\n15.13\n1513.00.00\nCoconut (copra), palm kernel or\nbabassu oil and fractions thereof,\nwhether or not refined, but not\nchemically modified:\nKG\n22%\n15.14\n1514.00.00\nRapeseed, colza or mustard oil, and\nfractions thereof, whether or not\nrefined, but not chemically modified:\nKG\n22%\n15.15\n1515.00.00\nOther fixed vegetable fats and oils\n(including jojoba oil) and their\nfractions, whether or not refined, but\nnot chemically modified:\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 44\nRevised as at 31st December, 2025\nc\n\n15.16\n1516.00.00\nAnimal or vegetable fats and oils, and\ntheir fractions, partly or wholly\nhydrogenated, inter-esterified, reesterified or elaidinized, whether or not\nrefined, but not further prepared:\nKG\n22%\n15.17\nMargarine; edible mixtures or\npreparations of animal or vegetable\nfats or oils or of fractions of different\nfats or oils of this chapter, other than\nedible fats or oils or their fractions of\nheading 15.16:\n\n1517.10.00\nMargarine, including liquid margarine\nKG\n0%\n\n1517.20.00\nShortening\nKG\n0%\n1517.90.00\nOther:\nKG\n22%\n15.18\n1518.00.00\nAnimal or vegetable fats and oils and\ntheir fractions, boiled, oxidised,\ndehydrated, sulphurised, blown,\npolymerised by heat in vacuum or in\ninert gas or otherwise chemically\nmodified, excluding those of heading\n15.16; inedible mixtures or\npreparations of animal or vegetable\nfats or oils or of fractions of different\nfats or oils of this Chapter, not\nelsewhere specified or included.\nKG\n22%\n15.20\n1520.00.00\nGlycerol, crude; glycerol waters and\nglycerol lyes\nKG\n22%\n15.21\n1521.00.00\nVegetable waxes (other than\ntriglycerides), beeswax, other insect\nwaxes and spermaceti, whether or not\nrefined or colored:\nKG\n22%\n15.22\n1522.00.00\nDegras; residues resulting from the\ntreatment of fatty substances or animal\nor vegetable waxes\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 45\n\nSection 4\nPREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR;\nTOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES\nNote.\n1.\nIn this Section the term \"pellets\" means products which have been agglomerated\neither directly by compression or by the addition of a binder.\n\n16.\nChapter 16 - Preparations of meat, of fish or of crustaceans, molluscs or\nother aquatic invertebrates\n16. Notes.\n1.\nThis Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or\nother aquatic invertebrates, prepared or preserved by the processes specified in\nChapter 2 or 3 or heading 05.04.\n2.\nFood preparations fall in this Chapter provided that they contain sausage, meat,\nmeat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates,\nor any combination thereof.  In cases where the preparation contains two or more\nof the products mentioned above, it is classified in the heading of Chapter 16.\nThese provisions do not apply to the stuffed products of heading 19.02 or to the\npreparations of heading 21.03 or 21.04.\n3.\nFor the purposes of subheading 1602.10.00, the expression \"homogenised\npreparations\" means preparations of meat, meat offal or blood, finely\nhomogenised, put up for retail sale as infant food or for dietetic purposes. For\nthe application of this definition no account is to be taken of small quantities of\nany ingredients which may have been added to the preparation for seasoning,\npreservation or other purposes.  These preparations may contain a small quantity\nof visible pieces of meat or meat offal.  This subheading takes precedence over\nall other subheadings of heading 16.02.\n4.\nThe fish and crustaceans specified in the subheadings of heading 16.04 or 16.05\nunder their common names only, are of the same species as those mentioned in\nChapter 3 under the same name.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n16.01\n1601.00.00\nSausages and similar products, of\nmeat, meat offal or blood; food\npreparations based on these products.\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 46\nRevised as at 31st December, 2025\nc\n\n16.02\nOther prepared or preserved meat,\nmeat offal or blood:\n\n1602.10.00\nHomogenised preparations\nKG\n22%\n\n1602.20.00\nOf liver of any animal\nKG\n22%\n\nOf poultry of heading 01.05:\n\n1602.31.00\nOf turkeys\nKG\n22%\n\n1602.32.00\nOf chickens:\nKG\n22%\n\n1602.39.00\nOther:\nKG\n22%\n\nOf swine:\n\n1602.41.00\nHams and cuts thereof:\nKG\n22%\n\nShoulders and cuts thereof:\n\n1602.42.10\nSalted\nKG\n22%\n\n1602.42.20\nUnsalted\nKG\n22%\n\n1602.49.00\nOther, including mixtures:\nKG\n22%\n\n1602.50.00\nOf bovine animals:\nKG\n22%\n\n1602.90.00\nOther, including preparations of blood of\nany animal\nKG\n22%\n16.03\n1603.00.00\nExtracts and juices of meat, fish or\ncrustaceans, molluscs or other aquatic\ninvertebrates:\nKG\n22%\n16.04\nPrepared or preserved fish; caviar and\ncaviar substitutes prepared from fish\neggs:\n\n1604.10.00\nFish, whole or in pieces, but not\nminced \u2014  salmon, tunas, mackerel\nKG\n22%\n\n1604.20.00\nOther prepared or preserved fish:\nKG\n22%\n\n1604.30.00\nCaviar and caviar substitutes\nKG\n22%\n16.05\nCrustaceans, molluscs and other\naquatic invertebrates, prepared or\npreserved:\n\n1605.10.00\nCrab:\nKG\n22%\n\n1605.20.00\nShrimps and prawns:\nKG\n22%\n\n1605.30.00\nLobster:\nKG\n22%\n\n1605.40.00\nOther crustaceans:\nKG\n22%\n\n1605.90.00\nOther:\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 47\n\n17.\nChapter 17 - Sugars and sugar confectionery\n17. Notes.\n1.\nThis Chapter does not cover:\n(a)  Sugar confectionery containing cocoa (heading 18.06);\n(b)  Chemically pure sugars (other than sucrose, lactose, maltose, glucose and\nfructose) or other products of heading 29.40; or\n(c)  Medicaments or other products of Chapter 30.\n2.\nFor the purpose of sub-heading 1701.10.00 \"raw sugar\" refers to sugar in solid\nform.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n\nCane or beet sugar and chemically\npure sucrose, in solid form\n\n17.01\n1701.10.00\nRaw sugar not containing added\nflavouring or colouring matter \u2014\nKG\n0%\n\n1701.90.00\nOther \u2014 Containing added flavouring or\ncolouring matter\nKG\n0%\n17.02\n1702.00.00\nOther sugars,including chemically\npure lactose,maltose,glucose and\nfructose, in solid form; sugar syrups\n(maple) not containing added\nflavouring or colouring matter;\nartificial honey, whether or not mixed\nwith natural honey; caramel\nKG\n22%\n17.03\nMolasses resulting from the extraction\nor refining of sugar:\n\n1703.10.00\nCane molasses liter\nKG\n22%\n\n1703.90.00\nOther\nKG\n22%\n\n1704.00.00\nSugar confectionery (including white\nchocolate, chewing gum), not\ncontaining cocoa:\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 48\nRevised as at 31st December, 2025\nc\n\n18.\nChapter 18 - Cocoa and cocoa preparations\n18. Notes.\n1.\nThis Chapter does not cover the preparations of heading 04.03, 19.01, 19.04,\n19.05, 21.05, 22.02, 22.08, 30.03 or 30.04.\n2.\nHeading 18.06 includes sugar confectionery containing cocoa and, subject to\nNote 1 to this Chapter, other food preparations containing cocoa.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n18.01\n1801.00.00\nCocoa beans, whole or broken, raw or\nroasted\nKG\n22%\n18.02\n1802.00.00\nCocoa shells, husks, skins and other\ncocoa waste (including cocoa cake not\nsuitable for the manufacture of\npowder)\nKG\n22%\n18.03\n1803.00.00\nCocoa paste, whether or not defatted:\nKG\n22%\n18.04\n1804.00.00\nCocoa butter, fat and oil.\nKG\n22%\n18.05\n1805.00.00\nCocoa powder, not containing added\nsugar or other sweetening matter\nKG\n0%\n18.06\n\nChocolate and other food preparations\ncontaining cocoa:\n\n1806.10.00\nCocoa powder, containing added sugar or\nother sweetening matter\nKG\n0%\n\n1806.20.00\nOther preparations in blocks, slabs or\nbars, or in liquid, paste, powder, granular\nor other bulk form in containers or\nimmediate packings.\nKG\n22%\n\n1806.30.00\nOther, in blocks, slabs or bars \u2014 Filled or\nNot\nKG\n22%\n\n1806.90.00\nOther:  Chocolate coated Breakfast\nCereals\nKG\n0%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 49\n\n19.\nChapter 19 - Preparations of cereals, flour, starch or milk; pastrycooks'\nproducts\n19. Notes.\n1.\nThis Chapter does not cover:\n (a)  Except in the case of stuffed products of heading 19.02, food preparations\ncontaining sausage, meat, meat offal, blood, fish or crustaceans, molluscs\nor other aquatic invertebrates, or any combination thereof (Chapter 16);\n (b)  Biscuits or other articles made from flour or from starch, specially\nprepared for use in animal feeding (heading 23.09); or\n (c)  Medicaments or other products of Chapter 30.\n2.\nFor the purposes of heading 19.01:\n(a)  The term \"groats\" means cereal groats of Chapter 11;\n(b)  The terms \"flour\" and \"meal\" mean \u2014\n(i)  Cereal flour and meal of Chapter 11, and\n(ii)  Flour, meal and powder of vegetable origin of any Chapter, other\nthan flour, meal or powder of dried vegetables (heading 07.12), of\npotatoes (heading 11.05) or of dried leguminous vegetables (heading\n11.06).\n3.\nHeading 19.04 does not cover preparations coated with chocolate or other food\npreparations containing cocoa of heading 18.06 (heading 18.06).\n4.\nFor the purposes of heading 19.04, the expression \"otherwise prepared\" means\nprepared or processed to an extent beyond that provided for in the headings of\nor Notes to Chapter 10 or 11.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n19.01\nMalt extract; food preparations of flour,\ngroats, meal, starch or malt extract,\nnot elsewhere specified or included;\nfood preparations of goods of\nheadings 04.01 to 04.04 not containing\ncocoa.\n\n901.10.00\nPreparations for infant use, put up for\nretail sale\nKG\n22%\n\n1901.20.00\nMixes and doughs for the preparation of\nbakers' wares of heading 1905.90.10:\nKG\n0%\n\n1901.90.00\nOther:\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 50\nRevised as at 31st December, 2025\nc\n\n19.02\nPasta, whether or not cooked or\nstuffed (with meat or other\nsubstances) or otherwise prepared,\nsuch as spaghetti, macaroni, noodles,\nlasagna, gnocchi, ravioli, cannelloni;\ncouscous, whether or not prepared:\n\n1902.10.00\nUncooked pasta, not stuffed or otherwise\nprepared\u2014Containing eggs or Not\nKG\n0%\n\n1902.20.00\nStuffed pasta (including ravioli, cannelloni\nand lasagna), whether or not cooked or\notherwise prepared:\nKG\n22%\n\n1902.30.00\nOther pasta:\nKG\n22%\n\n1902.40.00\nCouscous\nKG\n22%\n19.03\n1903.00.00\nTapioca and substitutes therefor\nprepared from starch, in the form of\nflakes, grains, pearls, siftings or\nsimilar forms\nKG\n0%\n19.04\n\nPrepared foods obtained by the\nswelling or roasting of cereals or\ncereal products (for example,\ncornflakes); cereals (other than corn\n(maize)) in grain form or in the form of\nflakes or other worked grains (except\nflour, groats and meal), pre-cooked or\notherwise prepared, not elsewhere\nspecified or included:\n\n1904.10.00\nPrepared foods obtained by the swelling\nor roasting of cereals or cereal products:\nKG\n0%\n\n1904.20.00\nPrepared foods obtained from unroasted\ncereal flakes or from mixtures of\nunroasted cereal flakes and roasted\ncereal flakes or swelled cereals\nKG\n0%\n\n1904.30.00\nBulgur wheat\nKG\n0%\n\n1904.90.00\nOther: Cereal Bars, Nutrition Bars\nKG\n22%\n19.05\nBread, pastry, cakes, biscuits and\nother bakers' wares, whether or not\ncontaining cocoa; communion wafers,\nempty capsules of a kind suitable for\npharmaceutical use, sealing wafers,\nrice paper and similar products:\n\n1905.10.00\nCrispbread (Crackers)\nKG\n22%\n\n1905.20.00\nGingerbread and the like\nKG\n22%\n\nCookies (sweet biscuits), waffles and\nwafers:\n\n1905.31.00\nSweet biscuits\nKG\n22%\n\n1905.32.00\nWaffles and wafers\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 51\n\n1905.40.00\nRusks, toasted bread and similar toasted\nproducts\nKG\n22%\n\nOther: All other Bakery Products\n\n1905.90.10\nBread loaves, whole or sliced (excluding\nitems under 1905.90.11)\nKG\n0%\n\n1905.90.11\nOther: All other Bakery Products,\nbiscuits,rolls, buns and similar products\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 52\nRevised as at 31st December, 2025\nc\n\n20.\nChapter 20 - Preparations of vegetables, fruit, nuts or other parts of plants\n20. Notes.\n1.\nThis Chapter does not cover:\n (a)  Vegetables, fruit or nuts, prepared or preserved by the processes specified\nin Chapter 7, 8 or 11;\n (b)  Food preparations containing sausage, meat, meat offal, blood, fish or\ncrustaceans, molluscs or other aquatic invertebrates, or any combination\nthereof (Chapter 16); or\n (c)  Homogenised composite food preparations of heading 21.04.\n2.\nHeadings 20.07 and 20.08 do not apply to fruit jellies, fruit pastes, sugar-coated\nalmonds or the like in the form of sugar confectionery (heading 17.04) or\nchocolate confectionery (heading 18.06).\n3.\nHeadings 20.01, 20.04 and 20.05 cover, as the case may be, only those products\nof Chapter 7 or of heading 11.05 or 11.06 (other than flour, meal and powder of\nthe products of Chapter 8) which have been prepared or preserved by processes\nother than those referred to in Note 1 (a).\n4.\nTomato juice is to be classified in heading 20.02.\n5.\nFor the purposes of heading 20.07, the expression \"obtained by cooking\"\nmeans obtained by heat treatment at atmospheric pressure or under reduced\npressure to increase the viscosity of a product through reduction of water content\nor other means.\n6.\nFor the purposes of heading 20.09, the expression \"juices, unfermented and\nnot containing added spirit\" means juices of an alcoholic strength by volume\n(see Note 2 to Chapter 22) not exceeding 0.5 % vol.\n7.\nFor the purposes of subheading 2005.10.00, the expression \"homogenised\nvegetables\" means preparations of vegetables, finely homogenised, put up for\nretail sale as infant food or for dietetic purposes.  For the application of this\ndefinition no account is to be taken of small quantities of any ingredients which\nmay have been added to the preparation for seasoning, preservation or other\npurposes.  These preparations may contain a small quantity of visible pieces of\nvegetables.\n8.\nFor the purposes of Heading 20.07, the expression \"homogenised\npreparations\" means preparations of fruit, finely homogenised, put up for retail\nsale as infant food or for dietetic purposes.  For the application of this definition\nno account is to be taken of small quantities of any ingredients which may have\nbeen added to the preparation for seasoning, preservation or other purposes.\nThese preparations may contain a small quantity of visible pieces of fruit.\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 53\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n20.01\nVegetables, fruit, nuts and other edible\nparts of plants, prepared or preserved\nby vinegar or acetic acid:\n\n2001.10.00\nCucumbers and gherkins\nKG\n22%\n\n2001.90.00\nOther:\nKG\n22%\n20.02\n2002.00.00\nTomatoes prepared or preserved\notherwise than by vinegar or acetic\nacid:\nKG\n22%\n20.03\n2003.00.00\nMushrooms and truffles, prepared or\npreserved otherwise than by vinegar or\nacetic acid:\nKG\n22%\n20.04\n2004.00.00\nOther vegetables prepared or\npreserved otherwise than by vinegar or\nacetic acid, frozen, other than products\nof heading 20.06:\nKG\n22%\n20.05\nOther vegetables prepared or\npreserved otherwise than by vinegar or\nacetic acid, not frozen, other than\nproducts of heading 20.06:\n\n2005.10.00\nHomogenised vegetables\nKG\n22%\n\n2005.20.00\nPotatoes: French fries, Hash browns\nKG\n22%\n\n2005.40.00\nPeas (Pisum sativum)\nKG\n22%\n\n2005.50.00\nBeans (Vigna spp., Phaseolus spp.)\u2014\nKG\n22%\n\n2005.60.00\nAsparagus\nKG\n22%\n\n2005.70.00\nOlives\nKG\n22%\n\n2005.80.00\nSweet corn (Zea mays var. saccharata)\nKG\n22%\n\n2005.90.00\nOther vegetables and mixtures of\nvegetables:\nKG\n22%\n20.08\n2006.00.00\nVegetables, fruit, nuts, fruit-peel and\nother parts of plants, preserved by\nsugar (drained, glace or crystallised).\nKG\n22%\n20.07\n2007.00.00\nJams, fruit jellies, marmalades, fruit or\nnut puree and fruit or nut pastes, being\ncooked preparations, whether or not\ncontaining added sugar or other\nsweetening matter.\nKG\n22%\n20.08\n2008.00.00\nFruit, nuts and other edible parts of\nplants, otherwise prepared or\npreserved, whether or not containing\nadded sugar or other sweetening\nmatter or spirit, not elsewhere\nspecified or included:\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 54\nRevised as at 31st December, 2025\nc\n\n20.09\nFruit juices (including grape must) and\nvegetable juices, unfermented and not\ncontaining added spirit, whether or not\ncontaining added sugar or other\nsweetening matter.\n\n2009.10.00\nOrange juice\u2014\nLTR\n22%\n\n2009.20.00\nGrapefruit juice:\nLTR\n22%\n\n2009.30.00\nJuice of any other single citrus fruit\u2014\nLTR\n22%\n\n2009.40.00\nPineapple juice\u2014\nLTR\n22%\n\n2009.50.00\nTomato juice\nLTR\n22%\n\n2009.60.00\nGrape juice (including grape must):\nLTR\n22%\n\n2009.70.00\nApple juice:\nLTR\n22%\n\n2009.80.00\nJuice of any other single fruit or vegetable\nLTR\n22%\n\n2009.90.00\nMixtures of juices:\nLTR\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 55\n\n21.\nChapter 21 - Miscellaneous edible preparations\n21. Notes.\n1.\nThis Chapter does not cover:\n(a)  Mixed vegetables of heading 07.12;\n(b)  Roasted coffee substitutes containing coffee in any proportion (heading\n09.01);\n(c)  Flavoured tea (heading 09.02);\n(d)  Spices or other products of headings 09.04 to 09.10;\n(e)  Food preparations, other than the products described in heading 21.03 or\n21.04, containing sausage, meat, meat offal, blood, fish or crustaceans,\nmolluscs or other aquatic invertebrates, or any combination thereof\n(Chapter 16);\n(f)  Yeast put up as a medicament or other products of heading 30.03 or 30.04;\nor\n(g)  Prepared enzymes of heading 35.07.\n2.\nExtracts of the substitutes referred to in Note 1 (b) above are to be classified in\nheading 21.01.\n3.\nFor the purposes of heading 21.04, the expression \"homogenised composite\nfood preparations\" means preparations consisting of a finely homogenised\nmixture of two or more basic ingredients such as meat, fish, vegetables or fruit,\nput up for retail sale as infant food or for dietetic purposes. For the application\nof this definition, no account is to be taken of small quantities of any ingredients\nwhich may be added to the mixture for seasoning, preservation or other\npurposes. Such preparations may contain a small quantity of visible pieces of\ningredients.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n21.01\n2101.00.00\nExtracts, essences and concentrates,\nof coffee, tea or mate and preparations\nwith a basis of these products or with\na basis of coffee, tea or mate; roasted\nchicory and other roasted coffee\nsubstitutes, and extracts, essences\nand concentrates thereof.\nKG\n22%\n21.02\n\nYeasts (active or inactive); other\nsingle-cell micro-organisms, dead (but\nnot including vaccines of heading\n30.02); prepared baking powders:\n\n2102.10.00\nActive yeasts\nKG\n0%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 56\nRevised as at 31st December, 2025\nc\n\n2102.20.00\nInactive yeasts; other single-cell microorganisms, dead\nKG\n0%\n\n2102.30.00\nPrepared baking powders\nKG\n0%\n21.03\n2103.00.00\nSauces (including ketchup) and\npreparations therefor; mixed\ncondiments and mixed seasonings;\nmustard flour and meal and prepared\nmustard:\nKG\n22%\n21.04\n2104.00.00\nSoups and broths and preparations\ntherefor; homogenized composite food\npreparations:\nKG\n22%\n21.05\n2105.00.00\nIce cream and other edible ice, whether\nor not containing cocoa:\nKG\n22%\n21.06\nFood preparations not elsewhere\nspecified or included:\n\n2106.10.00\nCalcium propionate\nKG\n0%\n\n2106.90.00\nOther\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 57\n\n22.\nChapter 22 - Beverages, spirits and vinegar\n22. Notes.\n1.\nThis Chapter does not cover:\n(a)  Products of this Chapter (other than those of heading 22.09) prepared for\nculinary purposes and thereby rendered unsuitable for consumption as\nbeverages (generally heading 21.03);\n(b)  Sea water (heading 25.01);\n(c)  Distilled or conductivity water or water of similar purity (heading 28.51);\n(d)  Acetic acid(heading 29.15);\n(e)  Medicaments of heading 30.03 or 30.04; or\n(f)  Perfumery or toilet preparations (Chapter 33).\n2.\nFor the purposes of heading 22.02, the term \"non-alcoholic beverages\" means\nbeverages of an alcoholic strength by volume not exceeding 0.5 % vol.\nAlcoholic beverages are classified in headings 22.03 to 22.06 or heading 22.08\nas appropriate.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n22.01\n\nWaters, including natural or\nartificial mineral waters and\naerated waters, not containing\nadded sugar or other sweetening\nmatter nor flavoured; ice and\nsnow:\n\nWaters\n\n2201.10.10\nMineral waters\nLTR\n22%\n\n2201.10.20\nAerated waters\nLTR\n27%\n\n2201.90.00\nOther\nLTR\n22%\n22.02\nWaters, including mineral waters\nand aerated waters, containing\nadded sugar or other sweetening\nmatter or flavoured, and other\nnonalcoholic beverages, not\nincluding fruit or vegetable juices\nof heading 20.09:\n\nWaters\n\n2202.10.10\nMineral waters\nLTR\n22%\n\n2202.10.20\nAerated waters (Carbonated soft\ndrinks)\nLTR\n27%\n\nOther:\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 58\nRevised as at 31st December, 2025\nc\n\n2202.90.10\nNon-alcoholic Beer\nLTR\n27%\n\n2202.90.30\nOther:\nLTR\n27%\n\n2202.90.40\nNon-alcoholic Bitters\nLTR\n22%\n22.03\n2203.00.00\nBeer made from malt.\nLTR\n$1.95\/LITRE\n22.04\nWine of fresh grapes, including\nfortified wines; grape must other\nthan that of heading 20.09:\n\nSparkling wine\n\n2204.10.10\nChampagne\nLTR\n$10.80\/LITRE\n\n2204.10.20\nNon-alcoholic wine\nLTR\n27%\n\n2204.10.30\nSparkling wine\nLTR\n$7.80\/LITRE\n\nOther wine; grape must with\nfermentation prevented or\narrested by the addition of\nalcohol\u2014\n\n2204.21.00\nTable Wines\nLTR\n$3.60\/LITRE\n\n2204.29.00\nDessert Wines\nLTR\n$5.25\/LITRE\n\n2204.30.00\nOther grape must\nLTR\n$5.25\/LITRE\n22.05\n2205.00.00\nVermouth and other wine of fresh\ngrapes flavoured with plants or\naromatic substances:\nLTR\n$5.25\/LITRE\n22.06\n2206.00.00\nOther fermented beverages (for\nexample, cider, perry, mead);\nmixtures of fermented beverages\n(for example wine coolers), not\nelsewhere specified or included:\nLTR\n$1.95\/LITRE\n22.07\n2207.00.00\nUndenatured ethyl alcohol of an\nalcoholic strength by volume of 50\npercent vol. or higher; ethyl\nalcohol and other spirits,\ndenatured, of any strength:\nLTR\n$15.98\/LITRE\n\nUndenatured ethyl alcohol of an\nalcoholic strength by volume of\nless than 50 percent vol.; spirits,\nliqueurs and other spirituous\nbeverages:\nLTR\n\n22.08\n2208.20.00\nSpirits obtained by distilling grape\nwine or grape marc (grape brandy)\nLTR\n$11.85\/LITRE\n\n2208.30.00\nWhiskies:\nLTR\n$11.85\/LITRE\n\n2208.40.00\nRum and tafia:\nLTR\n$11.85\/LITRE\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 59\n\n2208.50.00\nGin and Geneva\nLTR\n$11.85\/LITRE\n\n2208.60.00\nVodka\nLTR\n$11.85\/LITRE\n\n2208.70.00\nLiqueurs and cordials\nLTR\n$13.50\/LITRE\n\nOther:\nLTR\n\n2208.90.10\nBitters (Alcohol)\nLTR\n$11.85\/LITRE\n\n2208.90.15\nTequila\nLTR\n$11.85\/LITRE\n22.09\n2209.00.00\nVinegar and substitutes for\nvinegar obtained from acetic acid\nLTR\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 60\nRevised as at 31st December, 2025\nc\n\n23.\nChapter 23 - Residues and waste from the food industries; prepared animal\nfodder\n23. Note.\n1.\nHeading 23.09 includes products of a kind used in animal feeding, not elsewhere\nspecified or included, obtained by processing vegetable or animal materials to\nsuch an extent that they have lost the essential characteristics of the original\nmaterial, other than vegetable waste, vegetable residues and by-products of such\nprocessing.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n23.01\n2301.00.00\nFlours, meals and pellets, of meat or\nmeat offal, of fish or of crustaceans,\nmolluscs or other aquatic\ninvertebrates, unfit for human\nconsumption; greaves (cracklings):\nKG\n0%\n23.02\n2302.00.00\nBran, sharps (middlings) and other\nresidues, whether or not in the form of\npellets, derived from the sifting, milling\nor other working of cereals or of\nleguminous plants:\nKG\n0%\n23.03\n2303.00.00\nResidues of starch manufacture and\nsimilar residues, beet-pulp, bagasse\nand other waste of sugar manufacture,\nbrewing or distilling dregs and waste,\nwhether or not in the form of pellets:\nKG\n0%\n23.04\n2304.00.00\nOil-cake and other solid residues,\nwhether or not ground or in the form of\npellets, resulting from the extraction of\nsoybean oil\nKG\n0%\n23.05\n2305.00.00\nOil-cake and other solid residues,\nwhether or not ground or in the form of\npellets, resulting from the extraction of\npeanuts\nKG\n0%\n23.06\n2306.00.00\nOil-cake and other solid residues,\nwhether or not ground or in the form of\npellets, resulting from the extraction of\nvegetable fats or oils, other than those\nof heading 23.04 or 23.05:\nKG\n0%\n23.07\n2307.00.00\nWine lees; argol.\nKG\n0%\n23.08\n2308.00.00\nVegetable materials and vegetable\nwaste, vegetable residues and byproducts, whether or not in the form of\npellets, of a kind used in animal\nfeeding, not elsewhere specified or\nincluded:\nKG\n0%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 61\n\n23.09\nPreparations of a kind used in animal\nfeeding:\n\n2309.10.00\nDog or cat food, put up for retail sale\nKG\n22%\n\nOther:\n\n2309.90.10\nOther: Turtle, Cattle, Pigs, Poultry feed\nKG\n0%\n\n2309.90.20\nOther: Horse, Rabbit, Goat feed\nKG\n0%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 62\nRevised as at 31st December, 2025\nc\n\n24.\nChapter 24 - Tobacco and manufactured tobacco substitutes\n24. Note.\n. 1.  This Chapter does not cover medicinal cigarettes (Chapter 30).\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n24.01\nUnmanufactured tobacco (whether\nor not threshed or similarly\nprocessed); tobacco refuse:\n\n2401.10.00\nTobacco, not stemmed\/stripped:\nLB\n$1.49\/LB\n\n2401.20.00\nTobacco, partly or wholly\nstemmed\/stripped:\nLB\n$1.49\/LB\n\n2401.30.00\nTobacco refuse (waste):\nLB\n$1.49\/LB\n24.02\nCigars, cheroots, cigarillos and\ncigarettes, of tobacco or of tobacco\nsubstitutes:\n\n2402.10.00\nCigars, cheroots and cigarillos,\ncontaining tobacco:\nTHS\n102%\n\n2402.20.00\nCigarettes containing tobacco\nTHS\n$210\/THOU\n\n2402.90.00\nOther\nLB\n$1.49\/LB\n24.03\n\nOther manufactured tobacco and\nmanufactured tobacco substitutes;\"\nhomogenised\" or \"reconstituted\"\ntobacco; tobacco extracts and\nessences.\n\n2403.10.00\nSmoking tobacco, whether or not\ncontaining tobacco substitutes in any\nproportion:\nLB\n87%\n\nOther:\n\n2403.91.10\n\"Homogenised\" or \"reconstituted\"\ntobacco\nLB\n$1.49\/LB\n\n2403.91.20\nChewing tobacco\nLB\n$1.49\/LB\n\n2403.99.00\nOther:\nLB\n87%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 63\n\nSection 5\nMINERAL PRODUCTS\nNotes.\n1.\nIn this Section the term \"pellets\" means products which have been agglomerated\neither directly by compression or by the addition of a binder.\n2.\nExcept where the context otherwise requires, throughout this Act any reference to\n\"dried\" products also covers products which have been dehydrated, evaporated or\nfreeze-dried.\n25.\nChapter 25 - Salt; sulphur; earths and stone; plastering materials, lime and\ncement\n25. Notes.\n1.\nExcept where their context or Note 4 to this Chapter otherwise requires, the\nheadings of this Chapter cover only products which are in the crude state or\nwhich have been washed (even with chemical substances eliminating the\nimpurities without changing the structure of the product), crushed, ground,\npowdered, levigated, sifted, screened, concentrated by flotation, magnetic\nseparation or other mechanical or physical processes (except crystallisation), but\nnot products which have been roasted, calcined, obtained by mixing or subjected\nto processing beyond that mentioned in each heading.\n\nThe products of this Chapter may contain an added anti-dusting agent, provided\nthat such addition does not render the product particularly suitable for specific\nuse rather than for general use.\n2. This Chapter does not cover:\n(a)  Sublimed sulphur, precipitated sulphur or colloidal sulphur (heading\n28.02);\n(b)  Earth colours (heading 28.21);\n(c)  Medicaments or other products of Chapter 30;\n(d)  Perfumery, cosmetic or toilet preparations (Chapter 33);\n(e)  Setts, curbstones or flagstones (heading 68.01); mosaic cubes or the like\n(heading 68.02); roofing, facing or damp course slates (heading 68.03);\n(f)  Precious or semi-precious stones (heading 71.02 or 71.03);\n(g)  Cultured crystals (other than optical elements), of sodium chloride or of\nmagnesium oxide, of heading 38.24; optical elements of sodium chloride\nor of magnesium oxide (heading 90.01);\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 64\nRevised as at 31st December, 2025\nc\n\n(h)  Billiard chalks (heading 95.04); or\n(i)  Writing or drawing chalks or tailors' chalks (heading 96.09).\n3.\nAny products classifiable in heading 25.17 and any other heading of the Chapter\nare to be classified in heading 25.17.\n4.\nHeading 25.30 applies, inter alia, to: vermiculite, perlite and chlorites,\nunexpanded; earth colours, whether or not calcined or mixed together; natural\nmicaceous iron oxides; meerschaum (whether or not in polished pieces); amber;\nagglomerated meerschaum and agglomerated amber, in plates, rods, sticks or\nsimilar forms, not worked after moulding; jet; strontianite (whether or not\ncalcined), other than strontium oxide; broken pieces of pottery, brick or\nconcrete.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n25.01\n2501.00.00\nSalt (including table salt and denatured\nsalt) and pure sodium chloride,\nwhether or not in aqueous solution or\ncontaining added anti-caking or freeflowing agents; sea water.\nKG\n0%\n25.02\n2502.00.00\nUnroasted iron pyrites.\nTON\n22%\n25.03\n2503.00.00\nSulphur of all kinds, other than\nsublimed sulphur, precipitated sulphur\nand colloidal sulphur.\nTON\n22%\n25.04\n2504.00.00\nNatural graphite:\nTON\n22%\n25.05\n2505.00.00\nNatural sands of all kinds, whether or\nnot colored, other than metal-bearing\nsands of chapter 26:\nTON\n22%\n25.06\n2506.00.00\nQuartz (other than natural sands);\nquartzite, whether or not roughly\ntrimmed or merely cut, by sawing or\notherwise, into blocks or slabs.\nTON\n22%\n25.07\n2507.00.00\nKaolin and other kaolinic clays,\nwhether or not calcined.\nTON\n22%\n25.08\n2508.00.00\nOther clays (not including expanded\nclays of heading 68.06), andalusite,\nkyanite and sillimanite, whether or not\ncalcined; mullite; chamotte or dinas\nearths.\nTON\n22%\n25.09\n2509.00.00\nChalk.\nKG\n22%\n25.10\n2510.00.00\nNatural calcium phosphates, natural\naluminium calcium phosphates and\nphosphatic chalk.\nTON\n22%\n25.11\n2511.00.00\nNatural barium sulphate (barytes);\nnatural barium carbonate (witherite),\nTON\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 65\n\nwhether or not calcined, other than\nbarium oxide of heading 28.16.\n25.12\n2512.00.00\nSiliceous fossil meals (for example,\nkieselguhr, tripolite and diatomite) and\nsimilar siliceous earths, whether or not\ncalcined.\nTON\n22%\n25.13\n2513.00.00\nPumice stone; emery; natural\ncorundum, natural garnet and other\nnatural abrasives, whether or not heattreated.\nKG\n22%\n25.14\n2514.00.00\nSlate, whether or not roughly trimmed\nor merely cut, by sawing or otherwise,\ninto blocks or slabs.\nTON\n22%\n25.15\n2515.00.00\nMarble, travertine, ecaussine and other\ncalcareous monumental or building\nstone, and alabaster, whether or not\nroughly trimmed or merely cut, by\nsawing or otherwise, into blocks or\nslabs.\nTON\n22%\n25.16\n2516.00.00\nGranite, porphyry, basalt, sandstone\nand other monumental or building\nstone, whether or not roughly trimmed\nor merely cut, by sawing or otherwise,\ninto blocks or slabs.\nTON\n22%\n25.17\n\nPebbles, gravel, broken or crushed\nstone, of a kind commonly used for\nconcrete aggregates, for road\nmetalling or for railway or other\nballast, shingle and flint, whether or\nnot heat-treated; macadam of slag,\ndross or similar industrial waste,\nwhether or not incorporating the\nmaterials cited in the first part of the\nheading; tarred macadam; granules,\nchippings and powder, of stones of\nheading 25.15 or 25.16, whether or not\nheat-treated.\n\n2517.10.00\nPebbles, gravel, broken or crushed stone,\nof a kind commonly used for concrete\naggregates, for road metalling or for\nrailway or other ballast, shingle and flint,\nwhether or not heat-treated\nTON\n22%\n\n2517.20.00\nMacadam of slag, dross or similar\nindustrial waste, whether or not\nincorporating the materials cited in\nsubheading 2517.10.00\nTON\n22%\n\n2517.30.00\nTarred macadam\nTON\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 66\nRevised as at 31st December, 2025\nc\n\nGranules, chippings and powder, of\nstones of heading 25.15 or 25.16,\nwhether or not heat-treated\u2014\n\n22%\n\n2517.41.00\nOf marble\nTON\n22%\n\n2517.49.00\nOther\nTON\n22%\n25.18\n2518.00.00\nDolomite, whether or not calcined or\nsintered, including dolomite roughly\ntrimmed or merely cut, by sawing or\notherwise, into blocks or slabs;\ndolomite ramming mix.\nTON\n22%\n25.19\n2519.00.00\nNatural magnesium carbonate\n(magnesite); fused magnesia;\nTON\n22%\n25.20\n2520.00.00\nGypsum; anhydrite; plasters\n(consisting of calcined gypsum or\ncalcium sulphate) whether or not\ncoloured, with or without small\nquantities of accelerators or retarders.\nTON\n22%\n25.21\n2521.00.00\nLimestone flux; limestone and other\ncalcareous stone, of a kind used for\nthe manufacture of lime or cement.\nTON\n22%\n25.22\n2522.00.00\nQuicklime, slaked lime and hydraulic\nlime, other than calcium oxide and\nhydroxide of heading 28.25.\nTON\n22%\n25.23\n\nPortland cement, aluminous cement,\nslag cement, supersulphate cement\nand similar hydraulic cements,\nwhether or not coloured or in the form\nof clinkers.\n\n22%\n\n2523.10.00\nCement clinkers\nTON\n22%\n\nPortland cement\u2014\n\n2523.21.00\nWhite cement, whether or not artificially\ncoloured\nTON\n22%\n\n2523.29.00\nOther\nTON\n22%\n\n2523.30.00\nAluminous cement\nTON\n22%\n\n2523.90.00\nOther hydraulic cements\nTON\n22%\n25.24\n2524.00.00\nAsbestos.\nTON\n22%\n25.25\n2525.00.00\nMica, including splittings; mica waste:\nKG\n22%\n25.26\n2526.00.00\nNatural steatite, whether or not roughly\ntrimmed or merely cut, by sawing or\notherwise, into blocks or slabs of a\nrectangular (including square) shape;\ntalc.\nKG\n22%\n25.28\n2528.00.00\nNatural borates and concentrates\nthereof (whether or not calcined), but\nnot including borates separated from\nnatural brine; natural boric acid.\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 67\n\n25.29\n2529.00.00\nFelspar; leucite, nepheline and\nnepheline syenite; fluorspar.\nTON\n22%\n25.30\n2530.00.00\nMineral substances not elsewhere\nspecified or included.\nTON\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 68\nRevised as at 31st December, 2025\nc\n\n26.\nChapter 26 - Ores, slag and ash\n26. Notes.\n1.\nThis Chapter does not cover:\n(a)  Slag or similar industrial waste prepared as macadam (heading 25.17);\n(b)  Natural magnesium carbonate (magnesite), whether or not calcined\n(heading 25.19);\n(c)  Sludges from the storage tanks of petroleum oils, consisting mainly of such\noils (heading 27.10);\n(d)  Basic slag of Chapter 31;\n(e)  Slag wool, rock wool or similar mineral wools (heading 68.06);\n(f)  Waste or scrap of precious metal or of metal clad with precious metal;\nother waste or scrap containing precious metal or precious metal\ncompounds, of a kind used principally for the recovery of precious metal\n(heading 71.12); or\n (g)  Copper, nickel or cobalt mattes produced by any process of smelting\n(Section 15).\n2.\nFor the purposes of headings 26.01 to 26.17, the term \"ores\" means minerals of\nmineralogical species actually used in the metallurgical industry for the\nextraction of mercury, of the metals of heading 28.44 or of the metals of Section\n14 or 15, even if they are intended for non-metallurgical purposes.  Headings\n26.01 to 26.17 do not, however, include minerals which have been submitted to\nprocesses not normal to the metallurgical industry.\n3.\nHeading 26.20 applies only to\u2014\n(a)  Ash and residues of a kind used in industry either for the extraction of\nmetals or as a basis for the manufacture of chemical compounds of metals,\nexcluding ash and residues from the incineration of municipal waste\n(heading 26.21); and\n (b)  Ash and residues containing arsenic, whether or not containing metals, of\na kind used either for the extraction of arsenic or metals or for the\nmanufacture of their chemical compounds.\n4.\nFor the purposes of subheading 2620.21.00, \"leaded gasoline sludges and\nleaded anti-knock compound sludges\" mean sludges obtained from storage\ntanks of leaded gasoline and leaded anti-knock compounds (for example,\ntetraethyl lead), and consisting essentially of lead, lead compounds and iron\noxide.\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 69\n\n5.\nAsh and residues containing arsenic, mercury, thallium or their mixtures, of a\nkind used for the extraction of arsenic or those metals or for the manufacture of\ntheir chemical compounds, are to be classified in subheading 2620.60.00.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n26.01\n2601.00.00\nIron ores and concentrates, including\nroasted iron pyrites:\nTON\n22%\n26.02\n2602.00.00\nManganese ores and concentrates,\nincluding ferruginous manganese ores\nand concentrates with a manganese\ncontent\nKG\n22%\n26.03\n2603.00.00\nCopper ores and concentrates:\nKG\n22%\n26.04\n2604.00.00\nNickel ores and concentrates:\nKG\n22%\n26.05\n2605.00.00\nCobalt ores and concentrates.\nTON\n22%\n26.06\n2606.00.00\nAluminum ores and concentrates:\nTON\n22%\n26.07\n2607.00.00\nLead ores and concentrates.\nKG\n22%\n26.08\n2608.00.00\nZinc ores and concentrates.\nKG\n22%\n26.09\n2609.00.00\nTin ores and concentrates.\nTON\n22%\n26.1\n2610.00.00\nChromium ores and concentrates.\nTON\n22%\n26.11\n2611.00.00\nTungsten ores and concentrates.\nKG\n22%\n26.12\nUranium or thorium ores and\nconcentrates:\n\n2612.10.00\nUranium ores and concentrates\nKG\n22%\n\n2612.20.00\nThorium ores and concentrates\nTON\n22%\n26.13\n2613.00.00\nMolybdenum ores and concentrates:\nKG\n22%\n26.14\n2614.00.00\nTitanium ores and concentrates.\nKG\n22%\n26.15\n2615.00.00\nNiobium, tantalum, vanadium or\nzirconium ores and concentrates:\nKG\n22%\n26.16\n2616.00.00\nPrecious metal ores and concentrates.\nGM\n22%\n26.17\n2617.00.00\nOther ores and concentrates:\nKG\n22%\n26.18\n2618.00.00\nGranulated slag (slag sand) from the\nmanufacture of iron or steel.\nTON\n22%\n26.19\n2619.00.00\nSlag, dross (other than granulated\nslag), scalings and other waste from\nthe manufacture of iron or steel.\nKG\n22%\n26.20\n\nAsh and residues (other than from the\nmanufacture of iron or steel)\ncontaining arsenic, metals or their\ncompounds:\nKG\n\nContaining mainly zinc:\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 70\nRevised as at 31st December, 2025\nc\n\n2620.11.00\nHard zinc spelter\nKG\n22%\n\n2620.19.00\nOther\nKG\n22%\n\nContaining mainly lead:\n\n2620.21.00\nLeaded gasoline sludges and leaded antiknock compound sludges\nKG\n22%\n\n2620.29.00\nOther\nKG\n22%\n\n2620.30.00\nContaining mainly copper\nKG\n22%\n\n2620.40.00\nContaining mainly aluminium\nKG\n22%\n\n2620.60.00\nContaining arsenic, mercury, thallium or\ntheir mixtures, of a kind used for the\nextraction of arsenic or those metals or for\nthe manufacture of their chemical\ncompounds.\nKG\n22%\n\nOther:\n\n2620.91.00\nContaining antimony, beryllium, cadmium,\nchromium or their mixtures\nKG\n22%\n\n2620.99.00\nOther\nKG\n22%\n26.21\n2621.00.00\nOther slag and ash, including seaweed\nash (kelp); ash and residues from the\nincineration of municipal waste.\nTON\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 71\n\n27.\nChapter 27 - Mineral fuels, mineral oils and products of their distillation;\nbituminous substances; mineral waxes\n27. Notes.\n1.\nThis Chapter does not cover \u2014\n (a)  Separate chemically defined organic compounds, other than pure methane\nand propane which are to be classified in heading 27.11;\n (b)  Medicaments of heading 30.03 or 30.04; or\n (c)  Mixed unsaturated hydrocarbons of heading 33.01, 33.02 or 38.05.\n2.\nReferences in heading 27.10 to \"petroleum oils and oils obtained from\nbituminous minerals\" include not only petroleum oils and oils obtained from\nbituminous minerals but also similar oils, as well as those consisting mainly of\nmixed unsaturated hydrocarbons, obtained by any process, provided that the\nweight of the non-aromatic constituents exceeds that of the aromatic\nconstituents. However, the references do not include liquid synthetic\npolyolefins. (Chapter 39).\n3. For the purposes of heading 27.10, \"waste oils\" means waste containing mainly\npetroleum oils and oils obtained from bituminous minerals (as described in Note\n2 to this Chapter), whether or not mixed with water.  These include \u2014\n(a)  Such oils no longer fit for use as primary products (for example, used\nlubricating oils, used hydraulic oils and used transformer oils);\n (b)  Sludge oils from the storage tanks of petroleum oils, mainly containing\nsuch oils and a high concentration of additives (for example, chemicals)\nused in the manufacture of the primary products; and\n (c)  Such oils in the form of emulsions in water or mixtures with water, such\nas those resulting from oil spills, storage tank washings, or from the use of\ncutting oils for machining operations.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n27.01\n2701.00.00\nCoal; briquettes, ovoids and similar\nsolid fuels manufactured from coal:\nTON\n22%\n27.02\n2702.00.00\nLignite, whether or not agglomerated,\nexcluding jet:\nTON\n22%\n27.03\n2703.00.00\nPeat (including peat litter), whether or\nnot agglomerated\nTON\n22%\n27.04\n2704.00.00\nCoke and semi-coke of coal, of lignite\nor of peat, whether or not\nagglomerated; retort carbon.\nTON\n22%\n27.05\n2705.00.00\nCoal gas, water gas, producer gas and\nsimilar gases, other than petroleum\nM3\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 72\nRevised as at 31st December, 2025\nc\n\ngases and other gaseous\nhydrocarbons Ths m3.\n27.06\n2706.00.00\nTar distilled from coal, from lignite or\nfrom peat, and other mineral tars,\nwhether or not dehydrated or partially\ndistilled, including reconstituted tars.\nLTR\n22%\n27.07\n2707.00.00\nOils and other products of the\ndistillation of high temperature coal\ntar; similar products in which the\nweight of the aromatic constituents\nexceeds that of the nonaromatic\nconstituents:\nLTR\n22%\n27.08\n2708.00.00\nPitch and pitch coke, obtained from\ncoal tar or from other mineral tars:\nKG\n22%\n27.09\n2709.00.00\nPetroleum oils and oils obtained from\nbituminous minerals, crude:\nGAL\n22%\n27.10\nPetroleum oils and oils obtained from\nbituminous minerals, other than crude;\npreparations not elsewhere specified\nor included, containing  more of\npetroleum oils or oils obtained from\nbituminous minerals, these oils being\nthe basic constituents of the\npreparations; waste oils:\n\nPetroleum Oils\n\nLight oils and preparations:\n\n2710.11.10\nMotor Gas\nGAL\n75\ncents\/GAL\n\n2710.11.20\nDiesel Oil excluding oil under 2710.11.30\nGAL\n85\ncents\/GAL\n\n2710.11.30\nDiesel Oil for supply to an undertaker\n(C.U.C)\nGAL\n25\ncents\/GAL\n\n2710.11.40\nAviation Gas (AV-JET)\nGAL\n28\ncents\/GAL\n\nOther:\n\n2710.19.30\nLubricating Oils\nGAL\n23%\n\n2710.19.50\nJet Fuel (Kerosine)\nGAL\n28\ncents\/GAL\n\n2710.19.60\nKerosine (Lamp Oil)\nGAL\n0%\n\n2710.90.00\nWaste oils\u2014\nGAL\n22%\n27.11\n\nPetroleum gases and other gaseous\nhydrocarbons.\n\nLiquefied:\n\n2711.11.00\nNatural gas\nM3\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 73\n\n2711.12.00\nPropane\nGAL\n22%\n\n2711.13.00\nButanes\nGAL\n22%\n\n2711.14.00\nEthylene, propylene, butylene and\nbutadiene kg\nKG\n22%\n\n2711.19.00\nOther\nGAL\n22%\n\nIn gaseous state:\n\n2711.21.00\nNatural gas\nM3\n22%\n\n2711.29.00\nOther\nGAL\n22%\n27.12\nPetroleum jelly; paraffin wax,\nmicrocrystalline petroleum wax, slack\nwax, ozokerite, lignite wax, peat wax,\nother mineral waxes, and similar\nproducts obtained by synthesis or by\nother processes, whether or not\ncolored:\n\n2712.10.00\nPetroleum jelly\nKG\n22%\n\n2712.20.00\nParaffin wax\nKG\n22%\n\n2712.90.00\nOther\nKG\n22%\n27.13\n2713.00.00\nPetroleum coke, petroleum bitumen\nand other residues of petroleum oils or\nof oils obtained from bituminous\nminerals:\nTHS\n22%\n27.14\n2714.00.00\nBitumen and asphalt, natural;\nbituminous or oil shale and tar sands;\nasphaltites and asphaltic rocks:\nTHS\n22%\n27.15\n2715.00.00\nBituminous mixtures based on natural\nasphalt, on natural bitumen, on\npetroleum bitumen, on mineral tar or\non mineral tar pitch (for example,\nbituminous mastics, cut-backs).\nTON\n22%\n27.16\n2716.00.00\nElectrical energy. (optional heading)\nKWH\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 74\nRevised as at 31st December, 2025\nc\n\nSection 6\nPRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES\n\nNotes.\n1.              (a)  Goods (other than radioactive ores) answering to a description in heading\n28.44 or 28.45 are to be classified in those headings and in no other\nheading of this Act.\n(b)  Subject to paragraph (a) above, goods answering to a description in\nheading 28.43 or 28.46 are to be classified in those headings and in no\nother heading of this Section.\n2.\n Subject to Note 1 above, goods classifiable in heading 30.04, 30.05, 30.06, 32.12,\n33.03, 33.04, 33.05, 33.06, 33.07, 35.06, 37.07 or 38.08 by reason of being put up in\nmeasured doses or for retail sale are to be classified in those headings and in no other\nheading of this Act.\n3.\nGoods put up in sets consisting of two or more separate constituents, some or all of\nwhich fall in this Section and are intended to be mixed together to obtain a product of\nSection 6 or 7, are to be classified in the heading appropriate to that product, provided\nthat the constituents are \u2014\n(a)  having regard to the manner in which they are put up, clearly identifiable\nas being intended to be used together without first being repacked;\n(b)  presented together; and\n(c)  identifiable, whether by their nature or by the relative proportions in which\nthey are present, as being complementary one to another.\n\n28.\nChapter 28 - Inorganic chemicals; organic or inorganic compounds of\nprecious metals, of rare-earth metals, of radioactive elements or of isotopes\n28. Notes.\n1.\nExcept where the context otherwise requires, the headings of this Chapter apply\nonly to \u2014\n (a)  Separate chemical elements and separate chemically defined compounds,\nwhether or not containing impurities;\n (b)  The products mentioned in (a) above dissolved in water;\n (c)  The products mentioned in (a) above dissolved in other solvents provided\nthat the solution constitutes a normal and necessary method of putting up\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 75\n\nthese products adopted solely for reasons of safety or for transport and that\nthe solvent does not render the product particularly suitable for specific\nuse rather than for general use;\n(d)  The products mentioned in (a), (b) or (c) above with an added stabiliser\n(including an anti-caking agent) necessary for their preservation or\ntransport;\n(e)  The products mentioned in (a), (b), (c) or (d) above with an added antidusting agent or a colouring substance added to facilitate their\nidentification or for safety reasons, provided that the additions do not\nrender the product particularly suitable for specific use rather than for\ngeneral use.\n2.\nIn addition to dithionites and sulphoxylates, stabilised with organic substances\n(heading 28.31), carbonates and peroxocarbonates of inorganic bases (heading\n28.36), cyanides, cyanide oxides and complex cyanides of inorganic bases\n(heading 28.37), fulminates, cyanates and thiocyanates, of inorganic bases\n(heading 28.38), organic products included in headings 28.43 to 28.46 and\ncarbides (heading 28.49), only the following compounds of carbon are to be\nclassified in this Chapter \u2014\n (a)  Oxides of carbon, hydrogen cyanide and fulminic, isocyanic, thiocyanic\nand other simple or complex cyanogen acids (heading 28.11);\n (b)  Halide oxides of carbon (heading 28.12);\n (c)  Carbon disulphide (heading 28.13);\n (d) Thiocarbonates, selenocarbonates, tellurocarbonates, selenocyanates,\ntellurocyanates, tetrathiocyanatodiamminochromates (reineckates) and\nother complex cyanates, of inorganic bases (heading 28.42);\n (e) Hydrogen peroxide, solidified with urea (heading 28.47), carbon\noxysulphide, thiocarbonyl halides, cyanogen, cyanogen halides and\ncyanamide and its metal derivatives (heading 28.51) other than calcium\ncyanamide, whether or not pure (Chapter 31).\n3.\nSubject to the provisions of Note 1 to Section 6, this Chapter does not cover \u2014\n (a)  Sodium chloride or magnesium oxide, whether or not pure, or other\nproducts of Section 5;\n (b)  Organo-inorganic compounds other than those mentioned in Note 2 above;\n (c)  Products mentioned in Note 2, 3, 4 or 5 to Chapter 31;\n (d)  Inorganic products of a kind used as luminophores, of heading 32.06; glass\nfrit and other glass in the form of powder, granules or flakes, of heading\n32.07;\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 76\nRevised as at 31st December, 2025\nc\n\n (e)  Artificial graphite (heading 38.01); products put up as charges for fireextinguishers or put up in fire-extinguishing grenades, of heading 38.13;\nink removers put up in packings for retail sale, of heading 38.24; cultured\ncrystals (other than optical elements), of the halides of the alkali or\nalkaline-earth metals, of heading 38.24;\n (f)  Precious or semi-precious stones (natural, synthetic or reconstructed) or\ndust or powder of such stones (headings 71.02 to 71.05), or precious metals\nor precious metal alloys of Chapter 71;\n (g)  The metals, whether or not pure, metal alloys or cermets, including\nsintered metal carbides (metal carbides sintered with a metal), of Section\n15; or\n (h)  Optical elements, for example, of the halides of the alkali or alkaline-earth\nmetals (heading 90.01).\n4.\nChemically defined complex acids consisting of a non-metal acid of subChapter II and a metal acid of sub-Chapter IV are to be classified in heading\n28.11.\n5.\nHeadings 28.26 to 28.42 apply only to metal or ammonium salts or peroxysalts.\n\nExcept where the context otherwise requires, double or complex salts are to be\nclassified in heading 28.42.\n6.\nHeading 28.44 applies only to \u2014\n (a)  Technetium (atomic No. 43), promethium (atomic No. 61), polonium\n(atomic No. 84) and all elements with an atomic number greater than 84;\n (b)  Natural or artificial radioactive isotopes (including those of the precious\nmetals or of the base metals of Sections 14 and 15), whether or not mixed\ntogether;\n (c)  Compounds, inorganic or organic, of these elements or isotopes, whether\nor not chemically defined, whether or not mixed together;\n (d)  Alloys, dispersions (including cermets), ceramic products and mixtures\ncontaining these elements or isotopes or inorganic or organic compounds;\n (e)  Spent (irradiated) fuel elements (cartridges) of nuclear reactors;\n (f)  Radioactive residues whether or not usable.\n\nThe term \"isotopes\", for the purposes of this Note and of the wording of\nheadings 28.44 and 28.45, refers to\u2014\n (i)  individual nuclides, excluding, however, those existing in nature in\nthe monoisotopic state;\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 77\n\n (ii)  mixtures of isotopes of one and the same element, enriched in one or\nseveral of the said isotopes, that is, elements of which the natural\nisotopic composition has been artificially modified.\n7.\nHeading 28.48 includes copper phosphide (phosphor copper).\n8.\nChemical elements (for example, silicon and selenium) doped for use in\nelectronics are to be classified in this Chapter, provided that they are in forms\nunworked as drawn, or in the form of cylinders or rods.  When cut in the form\nof discs, wafers or similar forms, they fall in heading 38.18.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n28.01\n2801.00.00\nFluorine, chlorine, bromine and iodine:\nKG\n22%\n28.02\n2802.00.00\nSulphur, sublimed or precipitated;\ncolloidal sulphur.\nTON\n22%\n28.03\n2803.00.00\nCarbon (carbon blacks and other\nforms of carbon not elsewhere\nspecified or included):\nKG\n22%\n28.04\nHydrogen, rare gases and other\nnonmetals:\n\n2804.10.00\nHydrogen\nCBM\n22%\n\n2804.20.00\nRare gases\u2014\nCBM\n22%\n\n2804.30.00\nNitrogen\nM3\n22%\n\nOxygen\n\n2804.40.10\nOxygen\nM3\n22%\n\n2804.40.11\nOxygen (for medical use)\nM3\n12%\n\n2804.50.00\nBoron; tellurium\nCBM\n22%\n\n2804.60.00\nSilicon:\nCBM\n22%\n\n2804.70.00\nPhosphorus\nKG\n22%\n\n2804.80.00\nArsenic\nKG\n22%\n\n2804.90.00\nSelenium\nKG\n22%\n28.05\n2805.00.00\nAlkali or alkaline-earth metals; rareearth metals, scandium and yttrium,\nwhether or not intermixed or\ninteralloyed; mercury:\nKG\n22%\n28.06\n\nHydrogen chloride (hydrochloric acid);\nchlorosulphuric acid.\n\n2806.10.00\nHydrogen chloride (hydrochloric acid)\nTON\n22%\n\n2806.20.00\nChlorosulphuric acid\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 78\nRevised as at 31st December, 2025\nc\n\n28.07\n2807.00.00\nSulphuric acid; oleum.\nTON\n22%\n28.08\n2808.00.00\nNitric acid; sulphonitric acids.\nKG\n22%\n28.09\n2809.00.00\nDiphosphorus pentaoxide; phosphoric\nacid; polyphosphoric acids, whether or\nnot chemically defined:\nTON\n22%\n28.10\n2810.00.00\nOxides of boron; boric acids.\nTON\n22%\n28.11\nOther inorganic acids and other\ninorganic oxygen compounds of\nnonmetals:\n\n2811.10.00\nOther inorganic acids:\nKG\n22%\n\n2811.20.00\nOther inorganic oxygen compounds of\nnon metals: Carbon dioxide\nKG\n22%\n28.12\n2812.00.00\nHalides and halide oxides of\nnonmetals:\nKG\n22%\n28.13\n2813.00.00\nSulfides of nonmetals; commercial\nphosphorus trisulfide:\nKG\n22%\n28.14\n2814.00.00\nAmmonia, anhydrous or in aqueous\nsolution:\nTON\n22%\n28.15\n2815.00.00\nSodium hydroxide (caustic soda);\npotassium hydroxide (caustic potash);\nperoxides of sodium or potassium.\nKG\n22%\n28.16\n2816.00.00\nHydroxide and peroxide of\nmagnesium; oxides, hydroxides and\nperoxides, of strontium or barium:\nKG\n22%\n28.17\n2817.00.00\nZinc oxide; zinc peroxide.\nKG\n22%\n28.18\n2818.00.00\nArtificial corundum, whether or not\nchemically defined; aluminum oxide;\naluminum hydroxide:\nKG\n22%\n28.19\n2819.00.00\nChromium oxides and hydroxides:\nKG\n22%\n28.20\n2820.00.00\nManganese oxides:\nKG\n22%\n28.21\n2821.00.00\nIron oxides and hydroxides; earth\ncolors\nKG\n22%\n28.22\n2822.00.00\nCobalt oxides and hydroxides;\ncommercial cobalt oxides.\nKG\n22%\n28.23\n2823.00.00\nTitanium oxides.\nKG\n22%\n28.24\n2824.00.00\nLead oxides; red lead and orange lead:\nKG\n22%\n28.25\n2825.00.00\nHydrazine and hydroxylamine and their\ninorganic salts; other inorganic bases;\nother metal oxides, hydroxides and\nperoxides:\nKG\n22%\n28.26\n2826.00.00\nFluorides; fluorosilicates,\nfluoroaluminates and other complex\nfluorine salts:\nKG\n22%\n28.27\n2827.00.00\nChlorides, chloride oxides and\nchloride hydroxides; bromides and\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 79\n\nbromide oxides; iodides and iodide\noxides:\n28.28\n2828.00.00\nHypochlorites; commercial calcium\nhypochlorite; chlorites; hypobromites:\nKG\n22%\n28.29\n2829.00.00\nChlorates and perchlorates; bromates\nand perbromates; iodates and\nperiodates:\nKG\n22%\n28.30\n2830.00.00\nSulfides; polysulfides, whether or not\nchemically defined:\nKG\n22%\n28.31\n2831.00.00\nDithionites and sulfoxylates:\nKG\n22%\n28.32\n2832.00.00\nSulfites; thiosulfates:\nKG\n22%\n28.33\n2833.00.00\nSulfates; alums; peroxosulfates\n(Persulfates):\nKG\n22%\n28.34\n2834.00.00\nNitrites; nitrates:\nKG\n22%\n28.35\n2835.00.00\nPhosphinates (hypophosphites),\nphosphonates (phosphites), and\nphosphates; polyphosphates, whether\nor not chemically defined:\nKG\n22%\n28.36\nCarbonates; peroxocarbonates\n(Percarbonates); commercial\nammonium carbonate containing\nammonium carbamate:\n\n2836.10.00\nCommercial ammonium carbonate and\nother ammonium carbonates\nKG\n22%\n\n2836.20.00\nDisodium carbonate\nKG\n22%\n\n2836.30.00\nSodium hydrogencarbonate (Sodium\nbicarbonate)\nKG\n22%\n\n2836.40.00\nPotassium carbonates\nKG\n22%\n\n2836.50.00\nCalcium carbonate\nKG\n22%\n\n2836.60.00\nBarium carbonate\nKG\n22%\n\n2836.70.00\nLead carbonates\nKG\n22%\n\n2836.90.00\nOther\u2014\nKG\n22%\n28.37\n2837.00.00\nCyanides, and cyanide oxides and\ncomplex cyanides:\nKG\n22%\n28.38\n2838.00.00\nFulminates, cyanates and\nthiocyanates.\nKG\n22%\n28.39\n2839.00.00\nSilicates; commercial alkali metal\nsilicates:\nKG\n22%\n28.40\n2840.00.00\nBorates; peroxoborates (Perborates):\nKG\n22%\n28.41\n2841.00.00\nSalts of oxometallic or peroxometallic\nacids:\nKG\n22%\n28.42\n2842.00.00\nOther salts of inorganic acids or\nperoxoacids (including\naluminosilicates whether or not\nchemically defined), other than azides:\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 80\nRevised as at 31st December, 2025\nc\n\n28.43\nColloidal precious metals; inorganic or\norganic compounds of precious\nmetals, whether or not chemically\ndefined; amalgams of precious metals:\n\n2843.10.00\nColloidal precious metals\nKG\n22%\n\n2843.20.00\nSilver compounds\u2014\nKG\n22%\n\n2843.30.00\nGold compounds\nKG\n22%\n\n2843.90.00\nOther compounds; amalgams\nKG\n22%\n28.44\n2844.00.00\nRadioactive chemical elements and\nradioactive isotopes (including the\nfissile or fertile chemical elements and\nisotopes) and their compounds;\nmixtures and residues containing\nthese products:\nKG\n22%\n28.45\n2845.00.00\nIsotopes other than those of heading\n28.44; compounds, inorganic or\norganic, of such isotopes, whether or\nnot chemically defined:\nKG\n22%\n28.46\n2846.00.00\nCompounds, inorganic or organic, of\nrare-earth metals, of yttrium or of\nscandium or of mixtures of these\nmetals:\nKG\n22%\n28.47\n2847.00.00\nHydrogen peroxide, whether or not\nsolidified with urea.\nKG\n22%\n28.48\n2848.00.00\nPhosphides, whether or not chemically\ndefined, excluding ferrophosphorus:\nKG\n22%\n28.49\n2849.00.00\nCarbides, whether or not chemically\ndefined:\nKG\n22%\n28.50\n2850.00.00\nHydrides, nitrides, azides, silicides and\nborides, whether or not chemically\ndefined, other than compounds which\nare also carbides of heading 28.49.\nKG\n22%\n28.51\n2851.00.00\nOther inorganic compounds (including\ndistilled or conductivity water and\nwater of similar purity); liquid air\n(whether or not rare gases have been\nremoved); compressed air; amalgams,\nother than amalgams of precious\nmetals.\nX\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 81\n\n29.\nChapter 29 - Organic chemicals\n29. Notes.\n1.\nExcept where the context otherwise requires, the headings of this Chapter apply\nonly to \u2014\n(a)  Separate chemically defined organic compounds, whether or not\ncontaining impurities;\n(b)  Mixtures of two or more isomers of the same organic compound (whether\nor not containing impurities), except mixtures of acyclic hydrocarbon\nisomers (other than stereoisomers), whether or not saturated (Chapter 27);\n(c)  The products of headings 29.36 to 29.39 or the sugar ethers, sugar acetals\nand sugar esters, and their salts, of heading 29.40, or the products of\nheading 29.41, whether or not chemically defined;\n(d)  The products mentioned in (a), (b) or (c) above dissolved in water;\n(e)  The products mentioned in (a), (b) or (c) above dissolved in other solvents\nprovided that the solution constitutes a normal and necessary method of\nputting up these products adopted solely for reasons of safety or for\ntransport and that the solvent does not render the product particularly\nsuitable for specific use rather than for general use;\n(f)  The products mentioned in (a), (b), (c), (d) or (e) above with an added\nstabiliser (including an anti-caking agent) necessary for their preservation\nor transport;\n(g)  The products mentioned in (a), (b), (c), (d), (e) or (f) above with an added\nanti-dusting agent or a colouring or odoriferous substance added to\nfacilitate their identification or for safety reasons, provided that the\nadditions do not render the product particularly suitable for specific use\nrather than for general use;\n(h)  The following products, diluted to standard strengths, for the production\nof azo dyes \u2014 diazonium salts, couplers used for these salts and\ndiazotisable amines and their salts.\n2.\nThis Chapter does not cover \u2014\n(a)  Goods of heading 15.04 or crude glycerol of heading 15.20;\n(b)  Ethyl alcohol (heading 22.07 or 22.08);\n(c)  Methane or propane (heading 27.11);\n(d)  The compounds of carbon mentioned in Note 2 to Chapter 28;\n(e)  Urea (heading 31.02 or 31.05);\n(f)  Colouring matter of vegetable or animal origin (heading 32.03), synthetic\norganic colouring matter, synthetic organic products of a kind used as\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 82\nRevised as at 31st December, 2025\nc\n\nfluorescent brightening agents or as luminophores (heading 32.04) or dyes\nor other colouring matter put up in forms or packings for retail sale\n(heading 32.12);\n(g)  Enzymes (heading 35.07);\n(h)  Metaldehyde, hexamethylenetetramine or similar substances, put up in\nforms (for example, tablets, sticks or similar forms) for use as fuels, or\nliquid or liquefied-gas fuels in containers of a kind used for filling or\nrefilling cigarette or similar lighters and of a capacity not exceeding 300\ncm3 (heading 36.06);\n(i)  Products put up as charges for fire-extinguishers or put up in fireextinguishing grenades, of heading 38.13; ink removers put up in packings\nfor retail sale, of heading 38.24; or\n(j)  Optical elements, for example, of ethylenediamine tartrate (heading\n90.01).\n3.\nGoods which could be included in two or more of the headings of this Chapter\nare to be classified in that one of those headings which occurs last in numerical\norder.\n4.\nIn headings 29.04 to 29.06, 29.08 to 29.11 and 29.13 to 29.20, any reference to\nhalogenated, sulphonated, nitrated or nitrosated derivatives includes a reference\nto compound derivatives, such as sulphohalogenated, nitrohalogenated,\nnitrosulphonated or nitrosulphohalogenated derivatives. Nitro or nitroso groups\nare not to be taken as \"nitrogen-functions\" for the purposes of heading 29.29.\nFor the purposes of headings 29.11, 29.12, 29.14, 29.18 and 29.22, \"oxygenfunction\" is to be restricted to the functions (the characteristic organic oxygencontaining groups) referred to in headings 29.05 to 29.20.\n5.      (1)  The esters of acid-function organic compounds of sub-Chapters I to VII\nwith organic compounds of these sub-Chapters are to be classified with\nthat compound which is classified in the heading which occurs last in\nnumerical order in these sub-Chapters.\n (2)  Esters of ethyl alcohol with acid-function organic compounds of subChapters I to VII are to be classified in the same heading as the\ncorresponding acid-function compounds.\n(3)  Subject to Note 1 to Section 6 and Note 2 to Chapter 28 \u2014\n (a)  Inorganic salts of organic compounds such as acid-, phenol- or enolfunction compounds or organic bases, of sub-Chapters I to X or\nheading 29.42, are to be classified in the heading appropriate to the\norganic compound; and\n (b)  Salts formed between organic compounds of sub-Chapters I to X or\nheading 29.42 are to be classified in the heading appropriate to the\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 83\n\nbase or to the acid (including phenol- or enol-function compounds)\nfrom which they are formed, whichever occurs last in numerical\norder in the Chapter.\n(4)  Metal alcoholates are to be classified in the same heading as the corresponding\nalcohols except in the case of ethanol (heading 29.05).\n(5)  Halides of carboxylic acids are to be classified in the same heading as the\ncorresponding acids.\n(6)  The compounds of headings 29.30 and 29.31 are organic compounds the\nmolecules of which contain, in addition to atoms of hydrogen, oxygen or\nnitrogen, atoms of other non-metals or of metals (such as sulphur, arsenic,\nmercury or lead) directly linked to carbon atoms.\n\nHeading 29.30 (organo-sulphur compounds) and heading 29.31 (other organoinorganic compounds) do not include sulphonated or halogenated derivatives\n(including compound derivatives) which, apart from hydrogen, oxygen and\nnitrogen, only have directly linked to carbon the atoms of sulphur or of a halogen\nwhich give them their nature of sulphonated or halogenated derivatives (or\ncompound derivatives).\n(7)  Headings 29.32, 29.33 and 29.34 do not include epoxides with a threemembered ring, ketone peroxides, cyclic polymers of aldehydes or of\nthioaldehydes, anhydrides of polybasic carboxylic acids, cyclic esters of\npolyhydric alcohols or phenols with polybasic acids, or imides of polybasic\nacids.\n\nThese provisions apply only when the ring-position hetero-atoms are those\nresulting solely from the cyclising function or functions here listed.\n(8)  For the purposes of heading 29.37 \u2014\n(a)  the term \"hormones\" includes hormone-releasing or hormone-stimulating\nfactors, hormone inhibitors and hormone antagonists (anti-hormones);\n(b)  the expression \"used primarily as hormones\" applies not only to\nhormone derivatives and structural analogues used primarily for their\nhormonal effect, but also to those derivatives and structural analogues used\nprimarily as intermediates in the synthesis of products of this heading.\n(9)  Within any one heading of this Chapter, derivatives of a chemical compound\n(or group of chemical compounds) are to be classified in the same subheading\nas that compound (or group of compounds) provided that they are not more\nspecifically covered by any other subheading and that there is no residual\nsubheading named \"Other\" in the series of subheadings concerned.\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 84\nRevised as at 31st December, 2025\nc\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n29.01\nAcyclic hydrocarbons:\n\n2901.10.00\nSaturated:\nKG\n22%\n\nUnsaturated:\n\n2901.21.00\nEthylene\nKG\n22%\n\n2901.22.00\nPropene (propylene)\nKG\n22%\n\n2901.23.00\nButene (butylene) and isomers thereof\nKG\n22%\n\n2901.24.00\nButa-1,3-diene and isoprene:\nKG\n22%\n\n2901.29.00\nOther:\nKG\n22%\n29.02\nCyclic hydrocarbons\n\nCyclanes, cyclenes and cycloterpenes:\n\n2902.11.00\nCyclohexane\nKG\n22%\n\n2902.19.00\nOther\nKG\n22%\n\n2902.20.00\nBenzene\nLTR\n22%\n\n2902.30.00\nToluene\nLTR\n22%\n\nXylenes:\n\n2902.41.00\no-Xylene\nLTR\n22%\n\n2902.42.00\nm-Xylene\nLTR\n22%\n\n2902.43.00\np-Xylene\nLTR\n22%\n\n2902.44.00\nMixed xylene isomers\nLTR\n22%\n\n2902.50.00\nStyrene\nKG\n22%\n\n2902.60.00\nEthylbenzene\nKG\n22%\n\n2902.70.00\nCumene\nKG\n22%\n\n2902.90.00\nOther:\nLTR\n22%\n29.03\nHalogenated derivatives of\nhydrocarbons\n\nSaturated chlorinated derivatives of\nacyclic hydrocarbons:\n\n2903.11.00\nChloromethane (Methyl chloride) and\nchloroethane (Ethyl chloride):\nKG\n22%\n\n2903.12.00\nDichloromethane (methylene chloride)\nKG\n22%\n\n2903.13.00\nChloroform (trichloromethane)\nKG\n22%\n\n2903.14.00\nCarbon tetrachloride\n(Tetrachloromethane)\nKG\n22%\n\n2903.15.00\n1,2-Dichloroethane (Ethylene dichloride) .\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 85\n\n2903.19.00\nOther:\nKG\n22%\n\nUnsaturated chlorinated derivatives of\nacyclic hydrocarbons:\n\n2903.21.00\nVinyl chloride (chloroethylene)\nKG\n22%\n\n2903.22.00\nTrichloroethylene\nKG\n22%\n\n2903.23.00\nTetrachloroethylene (Perchloroethylene)\nKG\n22%\n\n2903.29.00\nOther\nKG\n22%\n\n2903.30.00\nFluorinated, brominated or iodinated\nderivatives of acyclic hydrocarbons:\nKG\n22%\n\nHalogenated derivatives of acyclic\nhydrocarbons containing two or more\ndifferent halogens:\n\n2903.41.00\nTrichlorofluoromethane\nKG\n22%\n\n2903.42.00\nDichlorodifluoromethane\nKG\n22%\n\n2903.43.00\nTrichlorotrifluoroethanes\nKG\n22%\n\n2903.44.00\nDichlorotetrafluoroethanes and\nchloropentafluoroethane\nKG\n22%\n\n2903.45.00\nOther derivatives perhalogenated only\nwith fluorine and chlorine\nKG\n22%\n\n2903.46.00\nBromochlorodifluoromethane,\nbromotrifluoromethane and\ndibromotetrafluoroethanes\nKG\n22%\n\n2903.47.00\nOther perhalogenated derivatives\nKG\n22%\n\n2903.49.00\nOther:\nKG\n22%\n\nHalogenated derivatives of cyclanic,\ncyclenic or cycloterpenic\nhydrocarbons:\n\n2903.51.00\nHexachlorocyclohexane\nKG\n22%\n\n2903.59.00\nOther\nKG\n22%\n\nHalogenated derivatives of aromatic\nhydrocarbons:\n\n2903.61.00\nChlorobenzene, o-dichlorobenzene and pdichlorobenzene\nKG\n22%\n\n2903.62.00\nHexachlorobenzene and DDT (1,1,1trichloro-2,2-bis(p-chlorophenyl)ethane)\nKG\n22%\n\n2903.69.00\nOther\nKG\n22%\n29.04\n\nSulfonated, nitrated or nitrosated\nderivatives of hydrocarbons, whether\nor not halogenated:\n\n2904.10.00\nDerivatives containing only sulpho\ngroups, their salts and ethyl esters\nKG\n22%\n\n2904.20.00\nDerivatives containing only nitro or only\nnitroso groups:\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 86\nRevised as at 31st December, 2025\nc\n\n2904.90.00\nOther\nKG\n22%\n29.05\nAcyclic alcohols and their\nhalogenated, sulphonated, nitrated or\nnitrosated derivatives.\n\nSaturated monohydric alcohols:\n\n2905.11.00\nMethanol (methyl alcohol)\nLTR\n22%\n\n2905.12.00\nPropan-1-ol (Propyl alcohol) and propan2-ol (Isopropy alcohol):\nKG\n22%\n\n2905.13.00\nButan-1-ol (n-butyl alcohol)\nKG\n22%\n\n2905.14.00\nOther butanols\nKG\n22%\n\n2905.15.00\nPentanol (amyl alcohol) and isomers\nthereof\nKG\n22%\n\n2905.16.00\nOctanol (octyl alcohol) and isomers\nthereof\nKG\n22%\n\n2905.17.00\nDodecan-1-ol (Lauryl alcohol),\nhexadecan-1-ol (Cetyl alcohol) and\noctadecan-1-ol (Stearyl alcohol)\nKG\n22%\n\n2905.19.00\nOther:\nKG\n22%\n\nUnsaturated monohydric alcohols:\n\n2905.22.00\nAcyclic terpene alcohols\nKG\n22%\n\n2905.29.00\nOther:\nKG\n22%\n\nDiols:\n\n2905.31.00\nEthylene glycol (ethanediol)\nKG\n22%\n\n2905.32.00\nPropylene glycol (propane-1,2-diol)\nKG\n22%\n\n2905.39.00\nOther\nKG\n22%\n\nOther polyhydric alcohols:\n\n2905.41.00\nEthyl-2-(hydroxymethyl)propane-1,3-diol\n(trimethylolpropane)\nKG\n22%\n\n2905.42.00\nPentaerythritol\nKG\n22%\n\n2905.43.00\nMannitol\nKG\n22%\n\n2905.44.00\nD-glucitol (sorbitol)\nKG\n22%\n\n2905.45.00\nGlycerol\nKG\n22%\n\n2905.49.00\nOther\nKG\n22%\n\nHalogenated, sulfonated, nitrated or\nnitrosated derivatives of acyclic\nalcohols:\n\n2905.51.00\nEthchlorvynol (INN)\nKG\n22%\n\n2905.59.00\nOther\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 87\n\n29.06\n2906.00.00\nCyclic alcohols and their halogenated,\nsulfonated, nitrated or nitrosated\nderivatives:\n 22%\n29.07\n\nPhenol, phenol-alcohols:\n\nMonophenols:\n\n2907.11.00\nPhenol (hydroxybenzene) and its salts\nKG\n22%\n\n2907.12.00\nCresols and their salts\nKG\n22%\n\n2907.13.00\nOctylphenol, nonylphenol and their\nisomers; salts thereof\nKG\n22%\n\n2907.14.00\nXylenols and their salts\nKG\n22%\n\n2907.15.00\nNaphthols and their salts\nKG\n22%\n\n2907.19.00\nOther\nKG\n22%\n\nPolyphenols; phenol-alcohols:\n\n2907.21.00\nResorcinol and its salts (Metadihydroxybenzene; 3-hydroxy-phenol; 1,3dihydroxybenzene) .\nKG\n22%\n\n2907.22.00\nHydroquinone (Quinol; paradihydroxybenzene; 4-hydroxy-phenol; 1,4dihydroxybenzene) and its salts\nKG\n22%\n\n2907.23.00\nIsopropylidenediphenol (bisphenol A,\ndiphenylolpropane) and its salts\nKG\n22%\n\n2907.29.00\nOther:\nKG\n22%\n29.08\nHalogenated, sulfonated, nitrated or\nnitrosated derivatives of phenols or\nphenol-alcohols:\n\n2908.10.00\nDerivatives containing only halogen\nsubstituents and their salts:\nKG\n22%\n\n2908.20.00\nDerivatives containing only sulpho\ngroups, their salts and esters\nKG\n22%\n\n2908.90.00\nOther\nKG\n22%\n29.09\nEthers, ether-alcohols, ether-phenols,\nether-alcoholphenols, alcohol\nperoxides, ether peroxides, ketone\nperoxides (whether or not chemically\ndefined) and their halogenated,\nsulfonated, nitrated or nitrosated\nderivatives:\n\nAcyclic ethers and their halogenated,\nsulfonated, nitrated or nitrosated\nderivatives:\n\n2909.11.00\nDiethyl ether\nKG\n22%\n\n2909.19.00\nOther\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 88\nRevised as at 31st December, 2025\nc\n\n2909.20.00\nCyclanic, cyclenic or cycloterpenic ethers\nand their halogenated, sulfonated,\nnitrated or nitrosated derivatives\nKG\n22%\n\n2909.30.00\nAromatic ethers and their halogenated,\nsulphonated, nitrated or nitrosated\nderivatives\nKG\n22%\n\nEther-alcohols and their halogenated,\nsulfonated, nitrated or nitrosated\nderivatives:\n\n2909.41.00\n2,2'-Oxydiethanol (Diethylene glycol,\nDigol)\nKG\n22%\n\n2909.42.00\nMonomethyl ethers of ethylene glycol or\nof diethylene glycol\nKG\n22%\n\n2909.43.00\nMonobutyl ethers of ethylene glycol or of\ndiethylene glycol\nKG\n22%\n\n2909.44.00\nOther monoalkylethers of ethylene glycol\nor of diethylene glycol\nKG\n22%\n\n2909.49.00\nOther\nKG\n22%\n\n2909.50.00\nEther-phenols, ether-alcohol-phenols and\ntheir halogenated, sulfonated, nitrated or\nnitrosated derivatives\nKG\n22%\n\n2909.60.00\nAlcohol peroxides, ether peroxides,\nketone peroxides and their halogenated,\nsulphonated, nitrated or nitrosated\nderivatives\nKG\n22%\n29.10\nEpoxides, epoxyalcohols,\nepoxyphenols and epoxyethers, with a\nthree-membered ring, and their\nhalogenated, sulfonated, nitrated or\nnitrosated derivatives:\n\n2910.10.00\nOxirane (ethylene oxide)\nKG\n22%\n\n2910.20.00\nMethyloxirane (propylene oxide)\nKG\n22%\n\n2910.30.00\n1-Chloro-2,3-epoxypropane\n(Epichlorohydrin) .\nKG\n22%\n\n2910.90.00\nOther\nKG\n22%\n29.11\n2911.00.00\nAcetals and hemiacetals, whether or\nnot with other oxygen function, and\ntheir halogenated, sulfonated, nitrated\nor nitrosated derivatives:\nKG\n22%\n29.12\nAldehydes, whether or not with other\noxygen function; cyclic polymers of\naldehydes; paraformaldehyde\n\nAcyclic aldehydes without other\noxygen function:\n\n2912.11.00\nMethanal (formaldehyde)\nKG\n22%\n\n2912.12.00\nEthanal (acetaldehyde)\nKG\n22%\n\n2912.13.00\nButanal (butyraldehyde, normal isomer)\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 89\n\n2912.19.00\nOther\nKG\n22%\n\nCyclic aldehydes without other oxygen\nfunction:\n\n2912.21.00\nBenzaldehyde\nKG\n22%\n\n2912.29.00\nOther\nKG\n22%\n\n2912.30.00\nAldehyde-alcohols\nKG\n22%\n\nAldehyde-ethers, aldehyde-phenols\nand aldehydes with other oxygen\nfunction:\n\n2912.41.00\nVanillin (4-Hydroxy-3methoxybenzaldehyde)\nKG\n22%\n\n2912.42.00\nEthylvanillin (3-Ethoxy-4hydroxybenzaldehyde)\nKG\n22%\n\n2912.49.00\nOther\nKG\n22%\n\n2912.50.00\nCyclic polymers of aldehydes:\nKG\n22%\n\n2912.60.00\nParaformaldehyde\nKG\n22%\n29.13\n2913.00.00\nHalogenated, sulphonated, nitrated or\nnitrosated derivatives of products of\nheading 29.12.\nKG\n22%\n29.14\n\nKetones and quinones, whether or not\nwith other oxygen function, and their\nhalogenated, sulphonated, nitrated or\nnitrosated derivatives.\n\nAcyclic ketones without other oxygen\nfunction:\n\n2914.11.00\nAcetone\nKG\n22%\n\n2914.12.00\nButanone (methyl ethyl ketone)\nKG\n22%\n\n2914.13.00\n4-Methylpentan-2-one (Methyl isobutyl\nketone)\nKG\n22%\n\n2914.19.00\nOther\nKG\n22%\n\nCyclanic, cyclenic or cycloterpenic\nketones without other oxygen\nfunction:\n\n2914.21.00\nCamphor\nKG\n22%\n\n2914.22.00\nCyclohexanone and\nmethylcyclohexanones\nKG\n22%\n\n2914.23.00\nIonones and methylionones\nKG\n22%\n\n2914.29.00\nOther\nKG\n22%\n\nAromatic ketones without other\noxygen function:\n\n2914.31.00\nPhenylacetone (phenylpropan-2-one)\nKG\n22%\n\n2914.39.00\nOther:\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 90\nRevised as at 31st December, 2025\nc\n\n2914.40.00\nKetone-alcohols and ketone-aldehydes:\nKG\n22%\n\n2914.50.00\nKetone-phenols and ketones with other\noxygen function\nKG\n22%\n\nQuinones:\n\n2914.61.00\nAnthraquinone\nKG\n22%\n\n2914.69.00\nOther:\nKG\n22%\n\n2914.70.00\nHalogenated, sulfonated, nitrated or\nnitrosated derivatives\nKG\n22%\n29.15\nSaturated acyclic monocarboxylic\nacids and their anhydrides, halides,\nperoxides and\n\nperoxyacids; their halogenated,\nsulphonated, nitrated or nitrosated\nderivatives.\n\nFormic acid, its salts and esters:\n\n2915.11.00\nFormic acid\nKG\n22%\n\n2915.12.00\nSalts of formic acid\nKG\n22%\n\n2915.13.00\nEsters of formic acid\nKG\n22%\n\nAcetic acid and its salts; acetic\nanhydride:\n\n2915.21.00\nAcetic acid\nKG\n22%\n\n2915.22.00\nSodium acetate\nKG\n22%\n\n2915.23.00\nCobalt acetates\nKG\n22%\n\n2915.24.00\nAcetic anhydride\nKG\n22%\n\n2915.29.00\nOther\nKG\n22%\n\nEsters of acetic acid:\n\n2915.31.00\nEthyl acetate\nKG\n22%\n\n2915.32.00\nVinyl acetate\nKG\n22%\n\n2915.33.00\nn-Butyl acetate\nKG\n22%\n\n2915.34.00\nIsobutyl acetate\nKG\n22%\n\n2915.35.00\nEthoxyethyl acetate\nKG\n22%\n\n2915.39.00\nOther:\nKG\n22%\n\n2915.40.00\nMono-, di- or trichloracetic acids, their\nsalts and esters\nKG\n22%\n\n2915.50.00\nPropionic acid, its salts and esters:\nKG\n22%\n\n2915.60.00\nButanoic acids, pentanoic acids, their\nsalts and esters\nKG\n22%\n\n2915.70.00\nPalmitic acid, stearic acid, their salts and\nesters\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 91\n\n2915.90.00\nOther\nKG\n22%\n29.16\n\nUnsaturated acyclic monocarboxylic\nacids, cyclic mono- carboxylic acids,\ntheir anhydrides, halides, peroxides\nand peroxyacids; their halogenated,\nsulfonated, nitrated or nitrosated\nderivatives:\n\nUnsaturated acyclic monocarboxylic\nacids, their anhydrides, halides,\nperoxides, peroxyacids and their\nderivatives:\n\n2916.11.00\nAcrylic acid and its salts\nKG\n22%\n\n2916.12.00\nEsters of acrylic acid:\nKG\n22%\n\n2916.13.00\nMethacrylic acid and its salts\nKG\n22%\n\n2916.14.00\nEsters of methacrylic acid:\nKG\n22%\n\n2916.15.00\nOleic, linoleic or linolenic acids, their salts\nand esters:\nKG\n22%\n\n2916.19.00\nOther:\nKG\n22%\n\n2916.20.00\nCyclanic, cyclenic or cycloterpenic\nmonocarboxylic acids, their anhydrides,\nhalides, peroxides, peroxyacids and their\nderivatives\nKG\n22%\n\nAromatic monocarboxylic acids, their\nanhydrides, halides, peroxides,\nperoxyacids and their derivatives:\n\n2916.31.00\nBenzoic acid, its salts and esters\nKG\n22%\n\n2916.32.00\nBenzoyl peroxide and benzoyl chloride:\nKG\n22%\n\n2916.34.00\nPhenylacetic (Alpha-toluic) acid, its salts:\nKG\n22%\n\n2916.35.00\nEsters of phenylactic acids:\nKG\n22%\n\n2916.39.00\nOther\nKG\n22%\n29.17\nPolycarboxylic acids, their anhydrides,\nhalides, peroxides and peroxyacids;\ntheir halogenated, sulfonated, nitrated\nor nitrosated derivatives:\n\nAcyclic polycarboxylic acids, their\nanhydrides, halides, peroxides,\nperoxyacids and their derivatives:\n\n2917.11.00\nOxalic acid, its salts and esters\nKG\n22%\n\n2917.12.00\nAdipic acid, its salts and esters:\nKG\n22%\n\n2917.13.00\nAzelaic acid, sebacic acid, their salts and\nesters\nKG\n22%\n\n2917.14.00\nMaleic anhydride\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 92\nRevised as at 31st December, 2025\nc\n\n2917.19.00\nOther:\nKG\n22%\n\n2917.20.00\nCyclanic, cyclenic or cycloterpenic\npolycarboxylic acids, their anhydrides,\nhalides, peroxides, peroxyacids and their\nderivatives\nKG\n22%\n\nAromatic polycarboxylic acids, their\nanhydrides, halides, peroxides,\nperoxyacids and their derivatives:\n\n2917.31.00\nDibutyl orthophthalates\nKG\n22%\n\n2917.32.00\nDioctyl orthophthalates\nKG\n22%\n\n2917.33.00\nDinonyl or didecyl orthophthalates:\nKG\n22%\n\n2917.34.00\nOther esters of orthophthalic acid\nKG\n22%\n\n2917.35.00\nPhthalic anhydride\nKG\n22%\n\n2917.36.00\nTerephthalic acid (Para-phthalic acid) and\nits salts\nKG\n22%\n\n2917.37.00\nDimethyl terephthalate\nKG\n22%\n\n2917.39.00\nOther\nKG\n22%\n29.18\n\nCarboxylic acids with additional\noxygen function and their an-\nhydrides, halides, peroxides and\nperoxyacids; their halogenated,\nsulfonated, nitrated or nitrosated\nderivatives:\n\nCarboxylic acids with alcohol function\nbut without other oxygen function,\ntheir anhydrides, halides, peroxides,\nperoxyacids and their derivatives:\n\n2918.11.00\nLactic acid, its salts and esters\nKG\n22%\n\n2918.12.00\nTartaric acid\nKG\n22%\n\n2918.13.00\nSalts and esters of tartaric acid\nKG\n22%\n\n2918.14.00\nCitric acid (2-hydroxy-1,2,3propanetricarboxylic acid)\nKG\n22%\n\n2918.15.00\nSalts and esters of citric acid\nKG\n22%\n\n2918.16.00\nGluconic acid, its salts and esters\nKG\n22%\n\n2918.19.00\nOther:\nKG\n22%\n\nCarboxylic acids with phenol function\nbut without other oxygen function,\ntheir anhydrides, halides, peroxides,\nperoxyacids and their derivatives\u2014\n\n2918.21.00\nSalicylic acid and its salts:\nKG\n22%\n\n2918.22.00\no-Acetylsalicylic acid (Aspirin), its salts\nand esters\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 93\n\n2918.23.00\nOther esters of salicylic acid and their\nsalts\nKG\n22%\n\n2918.29.00\nOther\nKG\n22%\n\n2918.30.00\nCarboxylic acids with aldehyde or ketone\nfunction but without other oxygen\nfunction, their anhydrides, halides,\nperoxides, peroxyacids and their\nderivatives\nKG\n22%\n\n2918.90.00\nOther:\nKG\n22%\n29.19\n2919.00.00\nPhosphoric esters and their salts,\nincluding lactophosphates; their\nhalogenated, sulphonated, nitrated or\nnitrosated derivatives.\n\nEsters of other inorganic acids of\nnonmetals (excluding esters of\nhydrogen halides) and their salts; their\nhalogenated, sulfonated, nitrated or\nnitrosated derivatives:\n\n29.20\n2920.10.00\nThiophosphoric esters\n(phosphorothioates) and their salts; their\nhalogenated, sulphonated, nitrated or\nnitrosated derivatives\nKG\n22%\n\n2920.90.00\nOther\nKG\n22%\n29.21\nAmine-function compounds\n\nAcyclic monoamines and their\nderivatives; salts thereof:\n\n2921.11.00\nMethylamine, di- or trimethylamine and\ntheir salts\nKG\n22%\n\n2921.12.00\nDiethylamine and its salts\nKG\n22%\n\n2921.19.00\nOther:\nKG\n22%\n\nAcyclic polyamines and their\nderivatives; salts thereof:\n\n2921.21.00\nEthylenediamine (1,2,-diaminoethane)\nand its salts\nKG\n22%\n\n2921.22.00\nHexamethylenediamine (1,6diaminohexane) and its salts\nKG\n22%\n\n2921.29.00\nOther:\nKG\n22%\n\n2921.30.00\nCyclanic, cyclenic or cycloterpenic mono-\nor polyamines, and their derivatives; salts\nthereof\nKG\n22%\n\nAromatic monoamines and their\nderivatives; salts thereof:\n\n2921.41.00\nAniline and its salts\nKG\n22%\n\n2921.42.00\nAniline derivatives and their salts\nKG\n22%\n\n2921.43.00\nToluidines and their derivatives; salts\nthereof\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 94\nRevised as at 31st December, 2025\nc\n\n2921.44.00\nDiphenylamine and its derivatives; salts\nthereof\nKG\n22%\n\n2921.45.00\nNaphthylamine (alpha-naphthylamine), 2naphthylamine (beta-naphthylamine) and\ntheir derivatives; salts thereof\nKG\n22%\n\n2921.46.00\nAmfetamine (INN), benzfetamine (INN),\ndexamfetamine (INN), etilamfetamine\n(INN), fencamfamin (INN), lefetamine\n(INN), levamfetamine (INN), mefenorex\n(INN) and phentermine (INN); salts\nthereof\nKG\n22%\n\n2921.49.00\nOther\nKG\n22%\n\nAromatic polyamines and their\nderivatives; salts thereof:\n\n2921.51.00\no-, m-, p-Phenylenediamine,\ndiaminotoluenes, and their derivatives;\nsalts thereof\nKG\n22%\n\n2921.59.00\nOther\nKG\n22%\n29.22\n\nOxygen-function amino-compounds\n\nAmino-alcohols, other than those\ncontaining more than one kind of\noxygen function, their ethers and\nesters; salts thereof:\n\n2922.11.00\nMonoethanolamine and its salts\nKG\n22%\n\n2922.12.00\nDiethanolamine (Di(2-hydroxyethyl)-\namine) and its salts\nKG\n22%\n\n2922.13.00\nTriethanolamine (Tri(2-hydroxyethylamine) and its salts\nKG\n22%\n\n2922.14.00\nDextropropoxyphene (INN) and its salts\nKG\n22%\n\n2922.19.00\nOther:\nKG\n22%\n\nAmino-naphthols and other aminophenols, other than those containing\nmore than one kind of oxygen\nfunction, their ethers and esters; salts\nthereof:\n\n2922.21.00\nAminohydroxynaphthalenesulfonic acids\nand their salts\nKG\n22%\n\n2922.22.00\nAnisidines, dianisidines, phenetidines,\nand their salts\nKG\n22%\n\n2922.29.00\nOther\nKG\n22%\n\nAmino-aldehydes, amino-ketones and\namino-quinones, other than those\ncontaining more than one kind of\noxygen function; salts thereof:\n\n2922.31.00\nAmfepramone (INN), methadone (INN)\nand normethadone (INN); salts thereof\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 95\n\n2922.39.00\nOther\nKG\n22%\n\nAmino-acids, other than those\ncontaining more than one kind of\noxygen function, and their esters; salts\nthereof:\n\n2922.41.00\nLysine and its esters; salts thereof\nKG\n22%\n\n2922.42.00\nGlutamic acid and its salts\nKG\n22%\n\n2922.43.00\nAnthranilic acid and its salts\nKG\n22%\n\n2922.44.00\nTilidine (INN) and its salts\nKG\n22%\n\n2922.49.00\nOther:\nKG\n22%\n\n2922.50.00\nAmino-alcohol-phenols, amino-acidphenols and other amino compounds with\noxygen function:\nKG\n22%\n29.23\nQuaternary ammonium salts and\nhydroxides; lecithins and other\nphosphoaminolipids, whether or not\nchemically defined:\n\n2923.10.00\nCholine and its salts\nKG\n22%\n\n2923.20.00\nLecithins and other phosphoaminolipids:\nKG\n22%\n\n2923.90.00\nOther\nKG\n22%\n29.24\nCarboxyamide-function compounds;\namide function compounds of\ncarbonic acid:\n\nAcyclic amides (including acyclic\ncarbamates) and their derivatives;\nsalts thereof:\n\n2924.11.00\nMeprobamate (INN)\nKG\n22%\n\n2924.19.00\nOther\nKG\n22%\n\nCyclic amides (including cyclic\ncarbamates) and their derivatives;\nsalts thereof:\n\n2924.21.00\nUreines and their derivatives; salts thereof\nKG\n22%\n\n2924.23.00\n2-Acetamidobenzoic acid (Nacetylanthranilic acid) and its salts:\nKG\n22%\n\n2924.24.00\nEthinamate (INN)\nKG\n22%\n\n2924.29.00\nOther:\nKG\n22%\n29.25\n\nCarboxyimide-function compounds\n(including saccharin and its salts) and\nimine-function compounds:\n\nImides and their derivatives; salts\nthereof:\n\n2925.11.00\nSaccharin (O-benzosulfimide) and its\nsalts\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 96\nRevised as at 31st December, 2025\nc\n\n2925.12.00\nGlutethimide (INN)\nKG\n22%\n\n2925.19.00\nOther\nKG\n22%\n\n2925.20.00\nImines and their derivatives; salts thereof:\nKG\n22%\n29.26\nNitrile-function compounds:\n\n2926.10.00\nAcrylonitrile (Propenenitrile; vinyl cyanide)\nKG\n22%\n\n2926.20.00\nCyanoguanidine (dicyandiamide)\nKG\n22%\n\n2926.30.00\nFenproporex (INN) and its salts;\nmethadone (INN) intermediate (4-cyano2-dimethylamino-4,4-diphenylbutane)\nKG\n22%\n\n2926.90.00\nOther\nKG\n22%\n29.27\n2927.00.00\nDiazo-, azo- or azoxy-compounds.\nKG\n22%\n29.28\n2928.00.00\nOrganic derivatives of hydrazine or of\nhydroxylamine:\nKG\n22%\n29.29\n\nCompounds with other nitrogen\nfunction:\n\n2929.10.00\nIsocyanates:\nKG\n22%\n\n2929.90.00\nOther\nKG\n22%\n29.30\nOrgano-sulfur compounds:\n\n2930.10.00\nDithiocarbonates (xanthates)\nKG\n22%\n\n2930.20.00\nThiocarbamates and dithiocarbamates:\nKG\n22%\n\n2930.30.00\nThiuram mono-, di- or tetrasulfides:\nKG\n22%\n\n2930.40.00\nMethionine (2-amino-4-(methylthio)butyric\nacid)\nKG\n22%\n\n2930.90.00\nOther:\nKG\n22%\n29.31\n2931.00.00\nOther organo-inorganic compounds:\nKG\n22%\n29.32\nHeterocyclic compounds with oxygen\nhetero-atom(s) only:\n\nCompounds containing an unfused\nfuran ring (whether or not\nhydrogenated) in the structure:\n\n2932.11.00\nTetrahydrofuran\nKG\n22%\n\n2932.12.00\nFuraldehyde (furfuraldehyde)\nKG\n22%\n\n2932.13.00\nFurfuryl alcohol and tetrahydrofurfuryl\nalcohol\nKG\n22%\n\n2932.19.00\nOther\nKG\n22%\n\nLactones:\n\n2932.21.00\nCoumarin, methylcoumarins and\nethylcoumarins\nKG\n22%\n\n2932.29.00\nOther lactones:\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 97\n\nOther:\n\n2932.91.00\nIsosafrole\nKG\n22%\n\n2932.92.00\nBenzodioxol-5-yl)propan-2-one\nKG\n22%\n\n2932.93.00\nPiperonal\nKG\n22%\n\n2932.94.00\nSafrole\nKG\n22%\n\n2932.95.00\nTetrahydrocannabinols (all isomers)\nKG\n22%\n\n2932.99.00\nOther:\nKG\n22%\n29.33\nHeterocyclic compounds with nitrogen\nhetero-atom(s) only:\n\nCompounds containing an unfused\npyrazole ring (whether or not\nhydrogenated) in the structure:\n\n2933.11.00\nPhenazone (Antipyrin) and its derivatives\nKG\n22%\n\n2933.19.00\nOther:\nKG\n22%\n\nCompounds containing an unfused\nimidazole ring (whether or not\nhydrogenated) in the structure:\n\n2933.21.00\nHydantoin (Glycolylurea) and its\nderivatives\nKG\n22%\n\n2933.29.00\nOther\nKG\n22%\n\nCompounds containing an unfused\npyridine ring (whether or not\nhydrogenated) in the structure:\n\n2933.31.00\nPyridine and its salts\nKG\n22%\n\n2933.32.00\nPiperidine and its salts:\nKG\n22%\n\n2933.33.00\nAlfentanil (INN), anileridine (INN),\nbezitramide (INN), bromazepam (INN),\ndifenoxin (INN), diphenoxylate (INN),\ndipipanone (INN), fentanyl (INN),\nketobemidone (INN), methylphenidate\n(INN), pentazocine (INN), pethidine (INN),\npethidine (INN) intermediate A,\nphencyclidine (INN) (PCP), phenoperidine\n(INN), pipradol (INN), piritramide (INN),\npropiram (INN) and trimeperidine (INN);\nsalts thereof\nKG\n22%\n\n2933.39.00\nOther\nKG\n22%\n\nCompounds containing in the\nstructure a quinoline or isoquinoline\nring-system (whether or not\nhydrogenated), not further fused:\n\n2933.41.00\nLevorphanol (INN) and its salts\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 98\nRevised as at 31st December, 2025\nc\n\n2933.49.00\nOther:\nKG\n22%\n\nCompounds containing a pyrimidine\nring (whether or not hydrogenated) or\npiperazine ring in the structure:\n\n2933.52.00\nMalonylurea (Barbituric acid) and its salts\nKG\n22%\n\n2933.53.00\nAllobarbital (INN), amobarbital (INN),\nbarbital (INN), butalbital (INN),\nbutobarbital, cyclobarbital (INN),\nmethylphenobarbital (INN); pentobarbital\n(INN), phenobarbital (INN),\nsecbutabarbital (INN), secobarbital (INN)\nand vinylbital (INN); salts thereof\nKG\n22%\n\n2933.54.00\nOther derivatives of malonylurea\n(barbituric acid); salts thereof\nKG\n22%\n\n2933.55.00\nLoprazolam (INN), mecloqualone (INN),\nmethaqualone (INN) and zipeprol (INN);\nsalts thereof.\nKG\n22%\n\n2933.59.00\nOther:\nKG\n22%\n\nCompounds containing an unfused\ntriazine ring (whether or not\nhydrogenated) in the structure:\n\n2933.61.00\nMelamine (Cyanurtriamide; 2,4,6-triamino\nsymtriazine)\nKG\n22%\n\n2933.69.00\nOther\nKG\n22%\n\nLactams:\n\n2933.71.00\nHexanelactam (epsilon-caprolactam)\nKG\n22%\n\n2933.72.00\nClobazam (INN) and methyprylon (INN)\nKG\n22%\n\n2933.79.00\nOther lactams\nKG\n22%\n\nOther:\n\n2933.91.00\nAlprazolam (INN), camazepam (INN),\nchlordiazepoxide (INN), clonazepam\n(INN), clorazepate, delorazepam (INN),\ndiazepam (INN), estazolam (INN), ethyl\nloflazepate (INN), fludiazepam (INN),\nflunitrazepam (INN), flurazepam (INN),\nhalazepam (INN), lorazepam (INN),\nlormetazepam (INN), mazindol (INN),\nmedazepam (INN), midazolam (INN),\nnimetazepam (INN), nitrazepam (INN),\nnordazepam (INN), oxazepam (INN),\npinazepam (INN), prazepam (INN),\npyrovalerone (INN), temazepam (INN),\ntetrazepam (INN) and triazolam (INN);\nsalts thereof\nKG\n22%\n\n2933.99.00\nOther:\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 99\n\n29.34\nNucleic acids and their salts, whether\nor not chemically defined; other\nheterocyclic compounds:\n\n2934.10.00\nCompounds containing an unfused\nthiazole ring (whether or not\nhydrogenated) in the structure\nKG\n22%\n\n2934.20.00\nCompounds containing in the structure a\nbenzothiazole ring-system (whether or not\nhydrogenated), not further fused\nKG\n22%\n\n2934.30.00\nCompounds containing in the structure a\nphenothiazine ring- system (whether or\nnot hydrogenated), not further fused:\nKG\n22%\n\nOther:\n\n2934.91.00\nAminorex (INN), brotizolam (INN),\nclotiazepam (INN), cloxazolam (INN),\ndextromoramide (INN), haloxazolam\n(INN), ketazolam (INN), mesocarb (INN),\noxazolam (INN), pemoline (INN),\nphendimetrazine (INN), phenmetrazine\n(INN) and sufentanil (INN); salts thereof\nKG\n22%\n\n2934.99.00\nOther\nKG\n22%\n29.35\n2935.00.00\nSulfonamides:\nKG\n22%\n29.36\n2936.00.00\nProvitamins and vitamins, natural or\nreproduced by synthesis (including\nnatural concentrates), derivatives\nthereof used primarily as vitamins, and\nintermixtures of the foregoing, whether\nor not in any solvent.\nKG\n22%\n29.37\nHormones, prostaglandins,\nthromboxanes and leukotrienes,\nnatural or reproduced by synthesis;\nderivatives and structural analogues\nthereof, including chain modified\npolypeptides, used primarily as\nhormones:\n\nPolypeptide hormones, protein\nhormones and glycoprotein hormones,\ntheir derivatives and structural\nanalogues:\n\n2937.11.00\nSomatotropin, its derivatives and\nstructural analogues\nKG\n22%\n\n2937.12.00\nInsulin and its salts\nKG\n0%\n\n2937.19.00\nOther\nKG\n22%\n\n2937.20.00\nSteroidal hormones, their derivatives and\nstructural analogues\u2014\nKG\n22%\n\n2937.30.00\nCatecholamine hormones, their\nderivatives and structural analogues\u2014\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 100\nRevised as at 31st December, 2025\nc\n\n2937.40.00\nAmino-acid derivatives\nKG\n22%\n\n2937.50.00\nProstaglandins, thromboxanes and\nleukotrienes, their derivatives and\nstructural analogues\nKG\n22%\n\n2937.90.00\nOther\nKG\n22%\n29.38\nGlycosides, natural or reproduced by\nsynthesis, and their salts, ethers,\nesters and other\n\nderivatives\n\n2938.10.00\nRutoside (rutin) and its derivatives\nKG\n22%\n\n2938.90.00\nOther\nKG\n22%\n29.39\nVegetable alkaloids, natural or\nreproduced by synthesis, and their\nsalts, ethers, esters and other\nderivatives:\n\nAlkaloids of opium and their\nderivatives; salts thereof:\n\n2939.11.00\nConcentrates of poppy straw;\nbuprenorphine (INN), codeine,\ndihydrocodeine (INN), ethylmorphine,\netorphine (INN), heroin, hydrocodone\n(INN), hydromorphone (INN), morphine,\nnicomorphine (INN), oxycodone (INN),\noxymorphone (INN), pholcodine (INN),\nthebacon (INN) and thebaine; salts\nthereof\nG\n0%\n\n2939.19.00\nOther\nG\n0%\n\nAlkaloids of cinchona and their\nderivatives; salts thereof\u2014\n\n2939.21.00\nQuinine and its salts\nG\n0%\n\n2939.29.00\nOther\nG\n0%\n\n2939.30.00\nCaffeine (1,3,7-trimethyl-xanthine) and its\nsalts\nKG\n0%\n\nEphedrines and their salts:\n\n2939.41.00\nEphedrine and its salts\nKG\n0%\n\n2939.42.00\nPseudoephedrine (INN) and its salts\nKG\n0%\n\n2939.43.00\nCathine (INN) and its salts\nKG\n0%\n\n2939.49.00\nOther\nG\n0%\n\nTheophylline and aminophylline\n(Theophylline-ethylene- diamine) and\ntheir derivatives; salts thereof:\n\n2939.51.00\nFenetylline (INN) and its salts\nKG\n0%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 101\n\n2939.59.00\nOther\nKG\n0%\n\nAlkaloids of rye ergot and their\nderivatives; salts thereof:\n\n2939.61.00\nErgometrine (INN) and its salts\nKG\n0%\n\n2939.62.00\nErgotamine (INN) and its salts\nKG\n0%\n\n2939.63.00\nLysergic acid and its salts\nKG\n0%\n\n2939.69.00\nOther\nKG\n0%\n\n2939.70.10\nNicotine\nKG\n22%\n\nOther:\n\n2939.91.00\nCocaine, ecgonine, levometamfetamine,\nmetamfetamine (INN), metamfetamine\nracemate; salts, esters and other\nderivatives thereof\nKG\n0%\n\n2939.99.00\nOther\nKG\n0%\n29.40\n2940.00.00\nSugars, chemically pure, other than\nsucrose, lactose, maltose, glucose and\nfructose; sugar ethers, sugar acetals\nand sugar esters, and their salts, other\nthan products of heading 29.37, 29.38\nor 29.39:\nKG\n22%\n29.41\n\nAntibiotics:\n\n2941.10.00\nPenicillins and their derivatives with a\npenicillanic acid structure; salts thereof:\nKG\n0%\n\n2941.20.00\nStreptomycins and their derivatives; salts\nthereof:\nKG\n0%\n\n2941.30.00\nTetracyclines and their derivatives; salts\nthereof\nG\n0%\n\n2941.40.00\nChloramphenicol and its derivatives; salts\nthereof\nKG\n0%\n\n2941.50.00\nErythromycin and its derivatives, salts\nthereof\nG\n0%\n\n2941.90.00\nOther\nKG\n0%\n29.42\n2942.00.00\nOther organic compounds.\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 102\nRevised as at 31st December, 2025\nc\n\n30.\nChapter 30 - Pharmaceutical products\n30. Notes.\n1.\nThis Chapter does not cover \u2014\n(a)  Foods or beverages (such as dietetic, diabetic or fortified foods, food\nsupplements, tonic beverages and mineral waters), other than nutritional\npreparations for intravenous administration (Section 4);\n(b)  Plasters specially calcined or finely ground for use in dentistry (heading\n25.20);\n(c)  Aqueous distillates or aqueous solutions of essential oils, suitable for\nmedicinal uses (heading 33.01);\n(d)  Preparations of headings 33.03 to 33.07, even if they have therapeutic or\nprophylactic properties;\n(e)  Soap or other products of heading 34.01 containing added medicaments;\n(f)  Preparations with a basis of plaster for use in dentistry (heading 34.07); or\n(g)  Blood albumin not prepared for therapeutic or prophylactic uses (heading\n35.02).\n2.\nFor the purposes of heading 30.02, the expression \"modified immunological\nproducts\" applies only to monoclonal antibodies (MABs), antibody fragments,\nantibody conjugates and antibody fragment conjugates.\n3.\nFor the purposes of headings 30.03 and 30.04 and of Note 4 (d) to this Chapter,\nthe following are to be treated \u2014\n(a)  As unmixed products \u2014\n(i)  Unmixed products dissolved in water;\n(ii)  All goods of Chapter 28 or 29; and\n(iii)  Simple vegetable extracts of heading 13.02, merely standardised or\ndissolved in any solvent;\n(b)  As products which have been mixed \u2014\n(i)  Colloidal solutions and suspensions (other than colloidal sulphur);\n(ii)  Vegetable extracts obtained by the treatment of mixtures of vegetable\nmaterials; and\n(iii)  Salts and concentrates obtained by evaporating natural mineral\nwaters.\n4.\nHeading 30.06 applies only to the following, which are to be classified in that\nheading and in no other heading of this Act  \u2014\n(a)  Sterile surgical catgut, similar sterile suture materials and sterile tissue\nadhesives for surgical wound closure;\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 103\n\n(b)  Sterile laminaria and sterile laminaria tents;\n(c)  Sterile absorbable surgical or dental haemostatics;\n(d)  Opacifying preparations for X-ray examinations and diagnostic reagents\ndesigned to be administered to the patient, being unmixed products put up\nin measured doses or products consisting of two or more ingredients which\nhave been mixed together for such uses;\n(e)  Blood-grouping reagents;\n(f)  Dental cements and other dental fillings; bone reconstruction cements;\n(g)  First-aid boxes and kits;\n(h)  Chemical contraceptive preparations based on hormones, on other products of\nheading 29.37 or on spermicides;\n(i)  Gel preparations designed to be used in human or veterinary medicine as a\nlubricant for parts of the body for surgical operations or physical examinations\nor as a coupling agent between the body and medical instruments;\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n30.01\n\nGlands and other organs for organotherapeutic uses, dried, whether or not\npowdered; extracts of glands or other\norgans or of their secretions for\norgano-therapeutic uses; heparin and\nits salts; other human or animal\nsubstances prepared for therapeutic or\nprophylactic uses, not elsewhere\nspecified or included:\n\n3001.10.00\nGlands and other organs, dried, whether\nor not powdered\nKG\n12%\n\n3001.20.00\nExtracts of glands or other organs or of\ntheir secretions\nKG\n12%\n\n3001.90.00\nOther:\nKG\n12%\n\n3001.90.10\nHuman Organs\nKG\n12%\n\n3001.90.12\nOther Human Body Parts\nKG\n12%\n30.02\n\nHuman blood; animal blood prepared\nfor therapeutic, prophylactic or\ndiagnostic uses; antisera and other\nblood fractions and modified\nimmunological products, whether or\nnot  microorganisms (excluding\nyeasts) and similar products:obtained\nby means of biotechnological\nprocesses; vaccines, toxins, cultures\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 104\nRevised as at 31st December, 2025\nc\n\nof microorganisms (excluding yeasts)\nand similar products:\n\n3002.10.00\nAntisera and other blood fractions and\nmodified immunological products, whether\nor not obtained by means of\nbiotechnological processes:\nKG\n12%\n\n3002.20.00\nVaccines for human medicine\nKG\n0%\n\n3002.30.00\nVaccines for veterinary medicine\nKG\n0%\n\n3002.90.00\nOther:\nKG\n12%\n\n3002.90.20\nHuman blood:\nKG\n12%\n30.03\n\nMedicaments (excluding goods of\nheading 30.02, 30.05 or 30.06)\nconsisting of two or more constituents\nwhich have been mixed together for\ntherapeutic or prophylactic uses, not\nput up in measured doses or in forms\nor packings for retail sale:\n\n3003.10.00\nContaining penicillins or derivatives\nthereof, with a penicillanic acid structure,\nor streptomycins or their derivatives\nKG\n12%\n\n3003.20.00\nContaining other antibiotics\nKG\n12%\n\nnot containing antibiotics:\n\n3003.31.00\nContaining insulin\nKG\n12%\n\n3003.39.00\nOther\nX\n12%\n\n3003.40.00\nContaining alkaloids or derivatives thereof\nbut not containing hormones or other\nproducts of heading 29.37, or antibiotics\nKG\n12%\n\n3003.90.00\nOther\nKG\n12%\n30.04\n\nMedicaments (excluding goods of\nheading 30.02, 30.05 or 30.06)\nconsisting of mixed or unmixed\nproducts for therapeutic or\nprophylactic uses, put up in measured\ndoses (including those in the form of\ntransdermal administration systems)\nor in forms or packings for retail sale:\n\n3004.10.00\nContaining penicillins or derivatives\nthereof, with a penicillanic acid structure,\nor streptomycins or their derivatives:\nKG\n12%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 105\n\n3004.20.00\nContaining other antibiotics:\nKG\n12%\n\nContaining hormones or other\nproducts of heading 29.37 but not\ncontaining antibiotics:\n\n3004.31.00\nContaining insulin\nKG\n12%\n\n3004.32.00\nContaining corticosteroid hormones, their\nderivatives and structural analogues\nKG\n12%\n\n3004.39.00\nOther:\nKG\n12%\n\n3004.40.00\nContaining alkaloids or derivatives thereof\nbut not\nKG\n12%\n\n3004.50.00\nOther medicaments containing vitamins or\nother products of heading 29.36:\nKG\n12%\n\n3004.90.00\nOther:\nKG\n12%\n30.05\nWadding, gauze, bandages and similar\narticles (for example, dressings,\nadhesive plasters, poultices),\nimpregnated or coated with\npharmaceutical substances\n\n3005.10.00\nAdhesive dressings and other articles\nhaving an adhesive layer\nKG\n12%\n\n3005.90.00\nOther\nKG\n12%\n30.06\n\nPharmaceutical goods specified in\nnote 4 to this chapter:\n\n3006.10.00\nSterile surgical catgut, similar sterile\nsuture materials and sterile tissue\nadhesives for surgical wound closure;\nsterile laminaria and sterile laminaria\ntents; sterile absorbable surgical or dental\nhaemostatics\nKG\n12%\n\n3006.20.00\nBlood-grouping reagents\nKG\n12%\n\n3006.30.00\nOpacifying preparations for X-ray\nexaminations; diagnostic reagents\ndesigned to be administered to the patient\nKG\n12%\n\n3006.40.00\nDental cements and other dental fillings;\nbone reconstruction cements\nKG\n12%\n\n3006.50.00\nFirst-aid boxes and kits\nKG\n12%\n\n3006.60.00\nChemical contraceptive preparations\nbased on hormones, on other products of\nheading 29.37 or on spermicides\nKG\n12%\n\n3006.70.00\nGel preparations designed to be used in\nhuman or veterinary medicine as a\nlubricant for parts of the body for surgical\noperations or physical examinations or as\na coupling agent\nKG\n12%\n\n3006.80.00\nWaste pharmaceuticals\nKG\n12%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 106\nRevised as at 31st December, 2025\nc\n\n31.\nChapter 31 - Fertilisers\n31. Notes.\n1.\nThis Chapter does not cover \u2014\n(a)  Animal blood of heading 05.11;\n(b)  Separate chemically defined compounds (other than those answering to the\ndescriptions in Note 2 (A), 3 (A), 4 (A) or 5 below); or\n(c)  Cultured potassium chloride crystals (other than optical elements), of\nheading 38.24; optical elements of potassium chloride (heading 90.01).\n2.\nHeading 31.02 applies only to the following goods, provided that they are not\nput up in the forms or packages described in heading 31.05 \u2014\n(a)  Goods which answer to one or other of the descriptions given below \u2014\n(i)  Sodium nitrate, whether or not pure;\n(ii)  Ammonium nitrate, whether or not pure;\n(iii)  Double salts, whether or not pure, of ammonium sulphate and\nammonium nitrate;\n(iv)  Ammonium sulphate, whether or not pure;\n(v)  Double salts (whether or not pure) or mixtures of calcium nitrate and\nammonium nitrate;\n(vi)  Double salts (whether or not pure) or mixtures of calcium nitrate and\nmagnesium nitrate;\n(vii)  Calcium cyanamide, whether or not pure or treated with oil;\n(viii) Urea, whether or not pure.\n(b)  Fertilisers consisting of any of the goods described in (A) above mixed\ntogether.\n(c)  Fertilisers consisting of ammonium chloride or of any of the goods\ndescribed in (A) or (B) above mixed with chalk, gypsum or other inorganic\nnon-fertilising substances.\n(d)  Liquid fertilisers consisting of the goods of subparagraph (A) (ii) or (viii)\nabove, or of mixtures of those goods, in an aqueous or ammoniacal\nsolution.\n3.\nHeading 31.03 applies only to the following goods, provided that they are not\nput up in the forms or packages described in heading 31.05 \u2014\n(a)  Goods which answer to one or other of the descriptions given below -\n(i)  Basic slag;\n(ii)  Natural phosphates of heading 25.10, calcined or further heat-treated\nthan for the removal of impurities;\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 107\n\n(iii)  Superphosphates (single, double or triple);\n(iv)  Calcium hydrogenorthophosphate containing fluorine calculated on\nthe dry anhydrous product.\n(b)  Fertilisers consisting of any of the goods described in (A) above mixed\ntogether, but with no account being taken of the fluorine content limit.\n(c)  Fertilisers consisting of any of the goods described in (A) or (B) above,\nbut with no account being taken of the fluorine content limit, mixed with\nchalk, gypsum or other inorganic non-fertilising substances.\n4.\nHeading 31.04 applies only to the following goods, provided that they are not\nput up in the forms or packages described in heading 31.05 \u2014\n(a)  Goods which answer to one or other of the descriptions given below\u2014\n(i)  Crude natural potassium salts (for example, carnallite, kainite and\nsylvite);\n(ii)  Potassium chloride, whether or not pure, except as provided in Note\n1 (c) above;\n(iii)  Potassium sulphate, whether or not pure;\n(iv)  Magnesium potassium sulphate, whether or not pure.\n(b)  Fertilisers consisting of any of the goods described in (A) above mixed\ntogether.\n5.\nAmmonium dihydrogenorthophosphate (monoammonium phosphate) and\ndiammonium hydrogenorthophosphate (diammonium phosphate), whether or\nnot pure, and intermixtures thereof, are to be classified in heading 31.05.\n6.\nFor the purposes of heading 31.05, the term \"other fertilisers\" applies only to\nproducts of a kind used as fertilisers and containing, as an essential constituent,\nat least one of the fertilising elements nitrogen, phosphorus or potassium.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n31.01\n3101.00.00\nAnimal or vegetable fertilisers, whether\nor not mixed together or chemically\ntreated; fertilisers produced by the\nmixing or chemical treatment of animal\nor vegetable products.\nKG\n0%\n31.02\n3102.00.00\nMineral or chemical fertilizers,\nnitrogenous:\nKG\n0%\n31.03\n3103.00.00\nMineral or chemical fertilizers,\nphosphatic:\nKG\n0%\n31.04\n3104.00.00\nMineral or chemical fertilizers,\npotassic:\nKG\n0%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 108\nRevised as at 31st December, 2025\nc\n\n31.05\nMineral or chemical fertilizers\ncontaining two or three of the\nfertilizing elements nitrogen,\nphosphorus and potassium; other\nfertilizers; goods of this chapter in\ntablets or similar forms or in packages.\n\n3105.10.00\nProducts of this chapter in tablets or\nsimilar forms or in packages.\nKG\n0%\n\n3105.20.00\nMineral or chemical fertilisers containing\nthe three fertilising elements nitrogen,\nphosphorus and potassium\nKG\n0%\n\n3105.30.00\nDiammonium hydrogenorthophosphate\n(diammonium phosphate)\nKG\n0%\n\n3105.40.00\nAmmonium dihydrogenorthophosphate\n(monoammonium phosphate) and\nmixtures thereof with diammonium\nhydrogenorthophosphate (diammonium\nphosphate)\nKG\n0%\n\nOther mineral or chemical fertilizers\ncontaining the two fertilizing elements\nnitrogen and phosphorus:\n\n3105.51.00\nContaining nitrates and phosphates\nKG\n0%\n\n3105.59.00\nOther\nKG\n0%\n\n3105.60.00\nMineral or chemical fertilisers containing\nthe two fertilising elements phosphorus\nand potassium\nKG\n0%\n\n3105.90.00\nOther\nKG\n0%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 109\n\n32.\nChapter 32 - Tanning or dyeing extracts; tannins and their derivatives; dyes,\npigments and other colouring matter; paints and varnishes; putty and other\nmastics; inks\n32. Notes.\n1. This Chapter does not cover \u2014\n(a)  Separate chemically defined elements or compounds (except those of\nheading 32.03 or 32.04, inorganic products of a kind used as luminophores\n(heading 32.06), glass obtained from fused quartz or other fused silica in\nthe forms provided for in heading 32.07, and also dyes and other colouring\nmatter put up in forms or packings for retail sale, of heading 32.12);\n(b)  Tannates or other tanning derivatives of products of headings 29.36 to\n29.39, 29.41 or 35.01 to 35.04; or\n(c)  Mastics of asphalt or other bituminous mastics (heading 27.15).\n2.\nHeading 32.04 includes mixtures of stabilised diazonium salts and couplers for\nthe production of azo dyes.\n3.\nHeadings 32.03, 32.04, 32.05 and 32.06 apply also to preparations based on\ncolouring matter (including, in the case of heading 32.06, colouring pigments of\nheading 25.30 or Chapter 28, metal flakes and metal powders), of a kind used\nfor colouring any material or used as ingredients in the manufacture of colouring\npreparations.  The headings do not apply, however, to pigments dispersed in\nnon-aqueous media, in liquid or paste form, of a kind used in the manufacture\nof paints, including enamels (heading 32.12), or to other preparations of heading\n32.07, 32.08, 32.09, 32.10, 32.12, 32.13 or 32.15.\n4.\nHeading 32.08 includes solutions (other than collodions) consisting of any of\nthe products specified in headings 39.01 to 39.13 in volatile organic solvents.\n5.\nThe expression \"colouring matter\" in this Chapter does not include products of\na kind used as extenders in oil paints, whether or not they are also suitable for\ncolouring distempers.\n6.\nThe expression \"stamping foils\" in heading 32.12 applies only to thin sheets of\na kind used for printing, for example, book covers or hat bands, and consisting\nof \u2014\n(a)  Metallic powder (including powder of precious metal) or pigment,\nagglomerated with glue, gelatin or other binder; or\n(b)  Metal (including precious metal) or pigment, deposited on a supporting\nsheet of any material.\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 110\nRevised as at 31st December, 2025\nc\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n32.01\n3201.00.00\nTanning extracts of vegetable origin;\ntannins and their salts, ethers, esters\nand other derivatives:\nKG\n22%\n32.02\n3202.00.00\nSynthetic organic tanning substances;\ninorganic tanning substances; tanning\npreparations, whether or not\ncontaining natural tanning substances;\nenzymatic preparations for pretanning:\nKG\n22%\n32.03\n3203.00.00\nColoring matter of vegetable or animal\norigin (including dyeing extracts but\nexcluding animal black), whether or\nnot chemically defined; preparations\nas specified in Note 3 to this chapter\nbased on coloring matter of vegetable\nor animal origin\nKG\n22%\n32.04\n3204.00.00\nSynthetic organic coloring matter,\nwhether or not chemically defined;\npreparations as specified in Note 3 to\nthis chapter based on synthetic\norganic coloring matter; synthetic\norganic products of a kind used as\nfluorescent brightening agents or as\nluminophores, whether or not\nchemically defined:\nKG\n22%\n32.05\n3205.00.00\nColor lakes; preparations as specified\nin Note 3 to this chapter based on\ncolor lakes:\nKG\n22%\n32.06\n3206.00.00\nOther coloring matter; preparations as\nspecified in note 3 to this chapter,\nother than those of heading 32.03,\n32.04 or 32.05; inorganic products of a\nkind used as luminophores, whether or\nnot chemically defined:\nKG\n22%\n32.07\n3207.00.00\nPrepared pigments, prepared\nopacifiers and prepared colors,\nvitrifiable enamels and glazes,\nengobes (slips), liquid lustres and\nsimilar preparations, of a kind used in\nthe ceramic, enamelling or glass\nindustry; glass frit and other glass, in\nthe form of powder, ceramic,\nenamelling or glass industry; glass frit\nand other glass, in the form of powder,\ngranules or flakes:\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 111\n\n32.08\n3208.00.00\nPaints and varnishes (including\nenamels and lacquers) based on\nsynthetic polymers or chemically\nmodified natural polymers, dispersed\nor dissolved in a nonaqueous medium;\nsolutions as defined in note 4 to this\nchapter:\nLTR\n22%\n32.09\n3209.00.00\nPaints and varnishes (including\nenamels and lacquers) based on\nsynthetic polymers or chemically\nmodified natural polymers, dispersed\nor dissolved in an aqueous medium:\nLTR\n22%\n32.10\n3210.00.00\nOther paints and varnishes (including\nenamels, lacquers and distempers);\nprepared water pigments of a kind\nused for finishing leather.\nLTR\n22%\n32.11\n3211.00.00\nPrepared driers.\nKG\n22%\n32.12\n3212.00.00\nPigments (including metallic powders\nand flakes) dispersed in nonaqueous\nmedia, in liquid or paste form, of a kind\nused in the manufacture of paints\n(including enamels); stamping foils;\ndyes and other coloring matter put up\nin forms or packings for retail sale:\nM2\n22%\n32.13\n3213.00.00\nArtists', students' or signboard\npainters' colors, modifying tints,\namusement colors and the like, in\ntablets, tubes, jars, bottles, pans or in\nsimilar form or packings:\nKG\n22%\n32.14\nGlaziers\u2019 putty, grafting putty, resin\ncements, caulking compounds and\nother mastics; painters\u2019 fillings; nonrefractory surfacing preparations for\nfa\u00e7ades, indoor walls, floors, ceilings\nor the like.\n\n3214.10.10\nGlaziers\u2019 putty, grafting putty, resin\ncements, caulking compounds and other\nmastics; painters\u2019 fillings\nKG\n22%\n\n3214.10.20\nSpray polyurethane foam insulation\nKG\n0%\n\n3214.90.00\nNon-refractory surfacing preparations for\nfa\u00e7ades, inside walls, floors, ceilings and\nthe like\nKG\n22%\n32.15\n3215.00.00\nPrinting ink, writing or drawing ink and\nother inks, whether or not\nconcentrated or solid:\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 112\nRevised as at 31st December, 2025\nc\n\n33.\nChapter 33 - Essential oils and resinoids; perfumery, cosmetic or toilet\npreparations\n33. Notes.\n1.\nThis Chapter does not cover \u2014\n(a)  Natural oleoresins or vegetable extracts of heading 13.01 or 13.02;\n(b)  Soap or other products of heading 34.01; or\n(c)  Gum, wood or sulphate turpentine or other products of heading 38.05.\n2.\nThe expression \"odoriferous substances\" in heading 33.02 refers only to the\nsubstances of heading 33.01, to odoriferous constituents isolated from those\nsubstances or to synthetic aromatics.\n3.\nHeadings 33.03 to 33.07 apply, inter alia, to products, whether or not mixed\n(other than aqueous distillates and aqueous solutions of essential oils), suitable\nfor use as goods of these headings and put up in packings of a kind sold by retail\nfor such use.\n4.\nThe expression \"perfumery, cosmetic or toilet preparations\" in heading 33.07\napplies, inter alia, to the following products \u2014  scented sachets; odoriferous\npreparations which operate by burning; perfumed papers and papers\nimpregnated or coated with cosmetics; contact lens or artificial eye solutions;\nwadding, felt and nonwovens, impregnated, coated or covered with perfume or\ncosmetics; animal toilet preparations.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n33.01\nEssential oils (terpeneless or not),\nincluding concretes and absolutes;\nresinoids, extracted oleoresins;\nconcentrates of essential oils in fats, in\nfixed oils, in waxes or the like,\nobtained by enfleurage or maceration;\nterpenic by-products of the\ndeterpenation of essential oils;\naqueous distillates and aqueous\nsolutions of essential oils:\n\n3301.10.00\nEssential oils of citrus fruit\u2014\nKG\n22%\n\n3301.20.00\nEssential oils other than those of citrus\nfruit\u2014\nKG\n22%\n\n3301.30.00\nResinoids\nKG\n22%\n\n3301.90.00\nOther\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 113\n\n33.02\nMixtures of odoriferous substances\nand mixtures (including alcoholic\nsolutions) with a basis of one or more\nof these substances, of a kind used as\nraw materials in industry; other\npreparations based on odoriferous\nsubstances, of a kind used for the\nmanufacture of beverages:\n\n3302.10.00\nOf a kind used in the food or drink\nindustries\nKG\n22%\n\n3302.90.00\nOther:\nKG\n22%\n33.03\nPerfumes and toilet waters.\n\n3303.00.10\nPerfumes\nKG\n0%\n\n3303.00.20\nToilette water (includes cologne,eau de\ntoilette)\nKG\n27%\n\n3303.00.30\nBay water, Bay Rum, Lavender Water\nGAL\n$11.00\n\/GAL\n33.04\nBeauty or make-up preparations and\npreparations for the care of the skin\n(other than medicaments), including\nsunscreen or sun tan preparations;\nmanicure or pedicure preparations:\n\n3304.10.00\nLip make-up preparations\nKG\n22%\n\n3304.20.00\nEye make-up preparations\nKG\n22%\n\n3304.30.00\nManicure or pedicure preparations\nKG\n22%\nOther\u2014\n\n3304.91.00\nPowders, whether or not compressed:\nKG\n22%\n\n3304.99.00\nOther:\nKG\n22%\n33.05\nPreparations for use on the hair:\n\n3305.10.00\nShampoos (with or without conditioner)\nKG\n17%\n\n3305.20.00\nPreparations for permanent waving or\nstraightening\nKG\n22%\n\n3305.30.00\nHair lacquers\nKG\n22%\n\n3305.90.00\nOther\nKG\n22%\n33.06\nPreparations for oral or dental hygiene,\nincluding denture fixative pastes and\npowders; yarn used to clean between\nthe teeth (dental floss), in individual\nretail packages:\n\n3306.10.00\nDentifrices: including toothpaste\nKG\n22%\n\n3306.20.00\nYarn used to clean between the teeth\n(dental floss)\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 114\nRevised as at 31st December, 2025\nc\n\n3306.90.00\nOther\nKG\n22%\n33.07\nPre-shave, shaving or after-shave\npreparations, personal deodorants,\nbath preparations, depilatories and\nother perfumery, cosmetic or toilet\npreparations, not elsewhere specified\nor included; prepared room\ndeodorizers, whether or not perfumed\nor having disinfectant properties:\n\n3307.10.00\nPre-shave, shaving or after-shave\npreparations\nKG\n22%\n\n3307.20.00\nPersonal deodorants and antiperspirants\nKG\n22%\n\n3307.30.00\nPerfumed bath salts and other bath\npreparations\nKG\n22%\n\nPreparations for perfuming or\ndeodorizing rooms, including\nodoriferous preparations used during\nreligious rites:\n\n3307.41.00\nAgarbatti and other odoriferous\npreparations which operate by burning\nKG\n22%\n\n3307.49.00\nOther\nKG\n22%\n\n3307.90.00\nOther\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 115\n\n34.\nChapter 34 - Soap, organic surface-active agents, washing preparations,\nlubricating preparations, artificial waxes, prepared waxes, polishing or\nscouring preparations, candles and similar articles, modelling pastes,\n\"dental waxes\" and dental preparations with a basis of plaster\n34. Notes.\n1. This Chapter does not cover \u2014\n(a)  Edible mixtures or preparations of animal or vegetable fats or oils of a kind\nused as mould release preparations (heading 15.17);\n(b)  Separate chemically defined compounds; or\n(c)  Shampoos, dentifrices, shaving creams and foams, or bath preparations,\ncontaining soap or other organic surface-active agents (heading 33.05,\n33.06 or 33.07).\n2.\nFor the purposes of heading 34.01, the expression \"soap\" applies only to soap\nsoluble in water.  Soap and the other products of heading 34.01 may contain\nadded substances (for example, disinfectants, abrasive powders, fillers or\nmedicaments).  Products containing abrasive powders remain classified in\nheading 34.01 only if in the form of bars, cakes or moulded pieces or shapes.  In\nother forms they are to be classified in heading 34.05 as \"scouring powders\nand similar preparations\".\n3.\nIn heading 34.03 the expression \"petroleum oils and oils obtained from\nbituminous minerals\" applies to the products defined in Note 2 to Chapter 27.\n4.\nIn heading 34.04, subject to the exclusions provided below, the expression\n\"artificial waxes and prepared waxes\" applies only to \u2014\n(a)  Chemically produced organic products of a waxy character, whether or not\nwater-soluble;\n(b)  Products obtained by mixing different waxes;\n(c)  Products of a waxy character with a basis of one or more waxes and\ncontaining fats, resins, mineral substances or other materials.\nThe heading does not apply to \u2014\n(a)  Products of heading 15.16, 34.02 or 38.23, even if having a waxy\ncharacter;\n(b)  Unmixed animal waxes or unmixed vegetable waxes, whether or not\nrefined or coloured, of heading 15.21;\n(c)  Mineral waxes or similar products of heading 27.12, whether or not\nintermixed or merely coloured; or\n(d)  Waxes mixed with, dispersed in or dissolved in a liquid medium (headings\n34.05, 38.09, etc.).\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 116\nRevised as at 31st December, 2025\nc\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n34.01\n3401.00.00\nSoap; organic surface-active products\nand preparations for use as soap, in\nthe form of bars, cakes, molded pieces\nor shapes, whether or not containing\nsoap; organic surface-active\nproducts and preparations for washing\nthe skin, in the form of liquid or cream\nand put up for retail sale, whether or\nnot containing soap; paper, wadding,\nfelt and nonwovens, impregnated,\ncoated or covered with soap or\ndetergent:\nKG\n17%\n\nOrganic surface-active agents (other\nthan soap); surface-active\npreparations, washing preparations\n(including auxiliary washing\npreparations) and cleaning\npreparations, whether or not\ncontaining soap, other than those of\nheading 34.01:\n\n34.02\n3402.10.00\nOrganic surface-active agents, whether or\nnot put up for retail sale:\nKG\n22%\n\nPreparations put up for retail sale:\n\n3402.20.10\nDishwashing Detergents: Liquid or\nPowdered form\nKG\n17%\n\n3402.20.20\nBleaches: Liquid or Powdered form\nKG\n17%\n\n3402.90.00\nOther:\nKG\n17%\n34.03\n3403.00.00\nLubricating preparations (including\ncutting-oil preparations, bolt or nut\nrelease preparations, anti-rust or anticorrosion preparations and mould\nrelease preparations, based on\nlubricants) and preparations of a kind\nused for the oil or grease treatment of\nbased on lubricants) and preparations\nof a kind used for the oil or grease\ntreatment of textile materials, leather,\nfurskins or other materials, but\nexcluding preparations containing\npetroleum oils or of oils obtained from\nbituminous minerals.\nKG\n22%\n34.04\n3404.00.00\nArtificial waxes and prepared waxes:\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 117\n\n34.05\n3405.00.00\nPolishes and creams, for footwear,\nfurniture, floors, coachwork, glass or\nmetal, scouring pastes and powders\nand similar preparations (whether or\nnot in the form of paper, wadding, felt,\nnonwovens, cellular plastics or cellular\nrubber, impregnated, coated or\ncovered with such preparations),\nexcluding waxes of heading 34.04:\nKG\n22%\n34.06\n3406.00.00\nCandles, tapers and the like.\nKG\n22%\n34.07\n3407.00.00\nModeling pastes, including those put\nup for children's amusement;\npreparations known as \"dental wax\" or\nas \"dental impression compounds\",\nput up in sets, in packings for retail\nsale or in plates, horseshoe shapes,\nsticks or similar forms; other\npreparations for use in dentistry, with\na basis of plaster (of calcined gypsum\nor calcium sulfate).\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 118\nRevised as at 31st December, 2025\nc\n\n35.\nChapter 35 - Albuminoidal substances; modified starches; glues; enzymes\n35. Notes.\n1.\nThis Chapter does not cover \u2014\n(a)  Yeasts (heading 21.02);\n(b)  Blood fractions (other than blood albumin not prepared for therapeutic or\nprophylactic uses), medicaments or other products of Chapter 30;\n(c)  Enzymatic preparations for pre-tanning (heading 32.02);\n(d)  Enzymatic soaking or washing preparations or other products of Chapter\n34;\n(e)  Hardened proteins (heading 39.13); or\n(f)  Gelatin products of the printing industry (Chapter 49).\n2.\nFor the purposes of heading 35.05, the term \"dextrins\" means starch\ndegradation products with a reducing sugar content, expressed as dextrose. Such\nproducts with a reducing sugar content fall in heading 17.02.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n35.01\n3501.00.00\nCasein, caseinates and other casein\nderivatives; casein glues:\nKG\n22%\n35.02\n3502.00.00\nAlbumins, including concentrates of\ntwo or more whey proteins,\nalbuminates and other albumin\nderivatives:\nKG\n22%\n35.03\n3503.00.00\nGelatin (including gelatin in\nrectangular (including square) sheets,\nwhether or not surface-worked or\ncolored) and gelatin derivatives;\nisinglass; other glues of animal origin,\nexcluding casein glues of heading\n35.01:\nKG\n22%\n35.04\n3504.00.00\nPeptones and their derivatives; other\nprotein substances and their\nderivatives, not elsewhere specified or\nincluded; hide powder, whether or not\nchromed:\nKG\n22%\n35.05\n\nDextrins and other modified starches\n(for example, pregelatinized or\nesterified starches); glues based on\nstarches, or on dextrins or other\nmodified starches:\n\n3505.10.00\nDextrins and other modified starches:\nKG\n22%\n\n3505.20.00\nGlues\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 119\n\n35.06\nPrepared glues and other prepared\nadhesives, not elsewhere specified or\nincluded; products suitable for use as\nglues or adhesives, put up for retail\nsale as glues or adhesives.\n\n3506.10.00\nProducts suitable for use as glues or\nadhesives, put up for retail sale as glues\nor adhesives.\nKG\n22%\n\n3506.90.00\nOther:\nKG\n22%\n35.07\n3507.00.00\nEnzymes; prepared enzymes not\nelsewhere specified or included:\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 120\nRevised as at 31st December, 2025\nc\n\n36.\nChapter 36 - Explosives; pyrotechnic products; matches; pyrophoric alloys;\ncertain combustible preparations\n36. Notes.\n1.\nThis Chapter does not cover separate chemically defined compounds other than\nthose described in Note 2 (a) or (b) below.\n2.\nThe expression \"articles of combustible materials\" in heading 36.06 applies\nonly to \u2014\n(a)  Metaldehyde, hexamethylenetetramine and similar substances, put up in\nforms (for example, tablets, sticks or similar forms) for use as fuels; fuels\nwith a basis of alcohol, and similar prepared fuels, in solid or semi-solid\nform;\n(b)  Liquid or liquefied-gas fuels in containers of a kind used for filling or\nrefilling cigarette or similar lighters; and\n(c)  Resin torches, firelighters and the like.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n36.01\n3601.00.00\nPropellent powders.\nKG\n22%\n36.02\n3602.00.00\nPrepared explosives, other than\npropellent powders:\nKG\n22%\n36.03\n3603.00.00\nSafety fuses; detonating fuses;\npercussion or detonating caps;\nigniters; electric detonators.\nKG\n22%\n36.04\n3604.00.00\nFireworks, signalling flares, rain\nrockets, fog signals and other\npyrotechnic articles.\nKG\n22%\n36.05\n3605.00.00\nMatches, other than pyrotechnic\narticles of heading 36.04 Gross Cntnrs.\n36.06 Ferrocerium and other\npyrophoric alloys in all forms; articles\nof combustible materials as specified\nin note 2 to this Chapter:\nKG\n22%\n36.06\nFerro-cerium and other pyrophoric\nalloys in all forms; articles of\ncombustible materials as specified in\nNote 2 to this Chapter.\n\n3606.10.00\nLiquid or liquefied-gas fuels in containers\nof a kind used for filling or refilling\ncigarette or similar lighters.\nNO.\n42%\n\n3606.90.00\nOther: Resin torches, firelighters and the\nlike.\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 121\n\n37.\nChapter 37 - Photographic or cinematographic goods\n37. Notes.\n1.\nThis Chapter does not cover waste or scrap.\n2.\nIn this Chapter the word \"photographic\" relates to the process by which visible\nimages are formed, directly or indirectly, by the action of light or other forms of\nradiation on photosensitive surfaces.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n37.01\nPhotographic plates and film in the\nflat, sensitised, unexposed, of any\nmaterial other than paper, paperboard\nor textiles; instant print film in the flat,\nsensitised, unexposed whetheror not\nin packs:\n\n3701.10.00\nFor X-ray\u2014\nM2\n22%\n\n3701.20.00\nInstant print film\nM2\n22%\n\n3701.30.00\nOther plates and film\nM2\n22%\n\nOther\u2014 Colour photography\n\n3701.91.00\nFor colour photography (polychrome)\nM2\n22%\n\n3701.99.00\nOther:\nM2\n22%\n37.02\n\nPhotographic film in rolls, sensitised,\nunexposed, of any material other than\npaper, paperboard or textiles; instant\nprint film in rolls, sensitised,\nunexposed.\n\n3702.10.00\nFor X-ray:\nM2\n22%\n\n3702.20.00\nInstant print film\nM2\n22%\n\n3702.30.00\nOther film, without perforations, of a width\nnot exceeding 105 mm\u2014\nM2\n22%\n\n3702.40.00\nOther film, without perforations, of a width\nexceeding 105 mm (4.1 in.):\nM2\n22%\n\n3702.50.00\nOther film, for colour photography\n(polychrome)\u2014\nM2\n22%\n\n3702.90.00\nOther\u2014\nM2\n22%\n37.03\n3703.00.00\nPhotographic paper, paperboard and\ntextiles, sensitised, unexposed:\nM2\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 122\nRevised as at 31st December, 2025\nc\n\n37.04\n3704.00.00\nPhotographic plates, film, paper,\npaperboard and textiles, exposed but\nnot developed.\nM2\n22%\n37.05\n3705.00.00\nPhotographic plates and film, exposed\nand developed, other than motion\npicture film:\nM2\n22%\n37.06\n3706.00.00\nMotion-picture film, exposed and\ndeveloped, whether or not\nincorporating sound track or\nconsisting only of sound track:\nM\n22%\n37.07\n3707.00.00\nChemical preparations for\nphotographic uses (other than\nvarnishes, glues, adhesives and\nsimilar preparations); unmixed\nproducts for photographic uses, put\nup in measured portions or put up for\nretail sale in a form ready for use.\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 123\n\n38.\nChapter 38 - Miscellaneous chemical products\n38. Notes.\n1.\nThis Chapter does not cover \u2014\n(a)  Separate chemically defined elements or compounds with the exception of\nthe following\u2014\n(i)  Artificial graphite (heading 38.01);\n(ii) Insecticides, rodenticides, fungicides, herbicides, anti-sprouting\nproducts and plant-growth regulators, disinfectants and similar\nproducts, put up as described in heading 38.08;\n(iii) Products put up as charges for fire-extinguishers or put up in fireextinguishing grenades (heading 38.13);\n(iv)  Certified reference materials specified in Note 2 below;\n(v)  Products specified in Note 3 (a) or 3 (c) below;\n(b)  Mixtures of chemicals with foodstuffs or other substances with nutritive\nvalue, of a kind used in the preparation of human foodstuffs (generally\nheading 21.06);\n(c)  Ash and residues (including sludges, other than sewage sludge), containing\nmetals, arsenic or their mixtures and meeting the requirements of Note 3\n(a) or 3 (b) to Chapter 26 (heading 26.20);\n(d)  Medicaments (heading 30.03 or 30.04); or\n(e)  Spent catalysts of a kind used for the extraction of base metals or for the\nmanufacture of chemical compounds of base metals (heading 26.20), spent\ncatalysts of a kind used principally for the recovery of precious metal\n(heading 71.12) or catalysts consisting of metals or metal alloys in the form\nof, for example, finely divided powder or woven gauze (Section 14 or 15).\n2.   (1)  For the purpose of heading 38.22, the expression \"certified reference\nmaterials\" means reference materials which are accompanied by a\ncertificate which indicates the values of the certified properties, the\nmethods used to determine these values and the degree of certainty\nassociated with each value and which are suitable for analytical,\ncalibrating or referencing purposes.\n (2) With the exception of the products of Chapter 28 or 29, for the\nclassification of certified reference materials, heading 38.22 shall take\nprecedence over any other heading in this Act.\n3.\nHeading 38.24 includes the following goods which are not to be classified in\nany other heading of this Act \u2014\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 124\nRevised as at 31st December, 2025\nc\n\n(a)  Cultured crystals (other than optical elements), of magnesium oxide or of\nthe halides of the alkali or alkaline-earth metals;\n(b)  Fusel oil; Dippel's oil;\n(c)  Ink removers put up in packings for retail sale;\n(d)  Stencil correctors and other correcting fluids put up in packings for retail\nsale; and\n(e)  Ceramic firing testers, fusible (for example, Seger cones).\n4.\nThroughout this Act, \"municipal waste\" means waste of a kind collected from\nhouseholds, hotels, restaurants, hospitals, shops, offices, etc., road and\npavement sweepings, as well as construction and demolition waste.  Municipal\nwaste generally contains a large variety of materials such as plastics, rubber,\nwood, paper, textiles, glass, metals, food materials, broken furniture and other\ndamaged or discarded articles.  The term \"municipal waste\", however, does not\ncover \u2014\n(a)  Individual materials or articles segregated from the waste, such as wastes\nof plastics, rubber, wood, paper, textiles, glass or metals and spent batteries\nwhich fall in their appropriate headings of this Act;\n(b)  Industrial waste;\n(c)  Clinical waste, as defined in Note 6 (a) below.\n5.\nFor the purposes of heading 38.25, \"sewage sludge\" means sludge arising from\nurban effluent treatment plant and includes pre-treatment waste, scourings and\nunstabilised sludge.  Stabilised sludge when suitable for use as fertiliser is\nexcluded (Chapter 31).\n6.\nFor the purposes of heading 38.25, the expression \"other wastes\" applies to \u2014\n(a)  Clinical waste, that is, contaminated waste arising from medical research,\ndiagnosis, treatment or other medical, surgical, dental or veterinary\nprocedures, which often contain pathogens and pharmaceutical substances\nand require special disposal procedures (for example, soiled dressings,\nused gloves and used syringes);\n(b)  Waste organic solvents;\n(c)  Wastes of metal pickling liquors, hydraulic fluids, brake fluids and antifreezing fluids; and\n(d)  Other wastes from chemical or allied industries.\n\nThe expression \"other wastes\" does not, however, cover wastes which contain\nmainly petroleum oils or oils obtained from bituminous minerals (heading\n27.10).\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 125\n\n7.\nFor the purposes of Headings 38.25, \"waste organic solvents\" are wastes\ncontaining mainly organic solvents, not fit for further use as presented as\nprimary products, whether or not intended for recovery of the solvents.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n38.01\n3801.00.00\nArtificial graphite; colloidal or semicolloidal graphite; preparations based\non graphite or other carbon in the form\nof pastes, blocks, plates or other\nsemimanufactures:\nKG\n22%\n38.02\n3802.00.00\nActivated carbon; activated natural\nmineral products; animal black,\nincluding spent animal black:\nKG\n22%\n38.03\n3803.00.00\nTall oil, whether or not refined.\nKG\n22%\n38.04\n3804.00.00\nResidual lyes from the manufacture of\nwood pulp, whether or not\nconcentrated, desugared or chemically\ntreated, including lignin sulphonates,\nbut excluding tall oil of heading 38.03.\nKG\n22%\n38.05\n3805.00.00\nGum, wood or sulfate turpentine and\nother terpenic oils produced by the\ndistillation or other treatment of\nconiferous woods; crude dipentene;\nsulfite turpentine and other crude paracymene; pine oil containing alphaterpineol as the main constituent:\nKG\n22%\n38.06\n3806.00.00\nRosin and resin acids, and derivatives\nthereof; rosin spirit\nKG\n22%\n38.07\n3807.00.00\nWood tar; wood tar oils; wood\ncreosote; wood naphtha; vegetable\npitch; brewers' pitch and similar\npreparations based on rosin, resin\nacids or on vegetable pitch.\nKG\n22%\n38.08\nInsecticides, rodenticides, fungicides,\nherbicides, antisprouting products and\nplant-growth regulators, disinfectants\nand similar products, put up in forms\nor packings for retail sale or as\npreparations or articles (for example,\nsulfur-treated bands, wicks and\ncandles, and flypapers):\n\n3808.10.00\nInsecticides\nKG\n0%\n\n3808.20.00\nFungicides\nKG\n0%\n\n3808.30.00\nHerbicides, anti-sprouting products and\nplant-growth regulators\nKG\n0%\n\n3808.40.00\nDisinfectants\nKG\n0%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 126\nRevised as at 31st December, 2025\nc\n\n3808.90.00\nOther\nKG\n0%\n38.09\n3809.00.00\nFinishing agents, dye carriers to\naccelerate the dyeing or fixing of\ndyestuffs and other products and\npreparations (for example, dressings\nand mordants), of a kind used in the\ntextile, paper, leather or like industries,\nnot elsewhere specified or included:\nKG\n22%\n38.10\n3810.00.00\nPickling preparations for metal\nsurfaces; fluxes and other auxiliary\npreparations for soldering, brazing or\nwelding; soldering, brazing or welding\npowders and pastes consisting of\nmetal and other materials;\npreparations of a kind used as cores or\ncoatings for welding electrodes or\nrods:\nKG\n22%\n38.11\nAntiknock preparations, oxidation\ninhibitors, gum inhibitors, viscosity\nimprovers, anticorrosive preparations\nand other prepared additives, for\nmineral oils (including gasoline) or for\nother liquids used for the same\npurposes as mineral oils:\n\nAntiknock preparations:\n\n3811.11.00\nBased on lead compounds\nKG\n22%\n\n3811.19.00\nOther\nKG\n22%\n\nAdditives for lubricating oils:\n\n3811.21.00\nContaining petroleum oils or oils obtained\nfrom bituminous minerals\nKG\n22%\n\n3811.29.00\nOther\nKG\n22%\n\n3811.90.00\nOther\nKG\n22%\n38.12\n3812.00.00\nPrepared rubber accelerators;\ncompound plasticizers for rubber or\nplastics not elsewhere specified or\nincluded, antioxidizing preparations\nand other compound stabilizers for\nrubber or plastics:\nKG\n22%\n38.13\n3813.00.00\nPreparations and charges for fireextinguishers; charged fireextinguishing grenades.\nKG\n22%\n38.14\n3814.00.00\nOrganic composite solvents and\nthinners, not elsewhere specified or\nincluded; prepared paint or varnish\nremovers\nKG\n22%\n38.15\n3815.00.00\nReaction initiators, reaction\naccelerators and catalytic\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 127\n\npreparations, not elsewhere specified\nor included:\n38.16\n3816.00.00\nRefractory cements, mortars,\nconcretes, and similar compositions,\nother than products of heading 38.01:\nKG\n22%\n38.17\n3817.00.00\nMixed alkylbenzenes and mixed\nalkylnaphthalenes, other than those of\nheading 27.07 or 29.02:\nKG\n22%\n38.18\n3818.00.00\nChemical elements doped for use in\nelectronics, in the form of discs,\nwafers or similar forms; chemical\ncompounds doped for use in\nelectronics.\nKG\n22%\n38.19\n3819.00.00\nHydraulic brake fluids and other\nprepared liquids for hydraulic\ntransmission, not containing or\ncontaining petroleum oils or oils\nobtained from bituminous minerals.\nKG\n22%\n38.2\n3820.00.00\nAntifreezing preparations and\nprepared deicing fluids\nKG\n22%\n38.21\n3821.00.00\nPrepared culture media for\ndevelopment of micro-organisms\nKG\n22%\n38.22\n3822.00.00\nDiagnostic or laboratory reagents on a\nbacking, prepared diagnostic or\nlaboratory reagents whether or not on\na backing, other than those of heading\n30.02 or 30.06; certified reference\nmaterials.\nKG\n22%\n38.23\n3823.00.00\nIndustrial monocarboxylic fatty acids;\nacid oils from refining; industrial fatty\nalcohols:\nKG\n22%\n38.24\n3824.00.00\nPrepared binders for foundry molds or\ncores; chemical products and\npreparations of the chemical or allied\nindustries (including those consisting\nof mixtures of natural products), not\nelsewhere specified or included:\nKG\n22%\n38.25\n3825.00.00\nResidual products of the chemical or\nallied industries, not elsewhere\nspecified or included; municipal waste;\nsewage sludge; other wastes specified\nin note 6 to this chapter:\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 128\nRevised as at 31st December, 2025\nc\n\nSection 7\nPLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES\nTHEREOF\nNotes.\n1.\nGoods put up in sets consisting of two or more separate constituents, some or all of\nwhich fall in this Section and are intended to be mixed together to obtain a product of\nSection 6 or 7, are to be classified in the heading appropriate to that product, provided\nthat the constituents are\u2014\n(a)   having regard to the manner in which they are put up, clearly identifiable as\nbeing intended to be used together without first being repacked;\n(b)   presented together; and\n(c)   identifiable, whether by their nature or by the relative proportions in which they\nare present, as being complementary one to another.\n2.\nExcept for the goods of heading 39.18 or 39.19, plastics, rubber, and articles thereof,\nprinted with motifs, characters or pictorial representations, which are not merely\nincidental to the primary use of the goods, fall in Chapter 49.\n\n39.\nChapter 39 - Plastics and articles thereof.\n39. Notes.\n1.\nThroughout this Act the expression \"plastics\" means those materials of\nheadings 39.01 to 39.14 which are or have been capable, either at the moment\nof polymerisation or at some subsequent stage, of being formed under external\ninfluence (usually heat and pressure, if necessary with a solvent or plasticiser)\nby moulding, casting, extruding, rolling or other process into shapes which are\nretained on the removal of the external influence.\n\nThroughout this Act any reference to \"plastics\" also includes vulcanised fibre.\nThe expression, however, does not apply to materials regarded as textile\nmaterials of Section 11.\n2.\nThis Chapter does not cover \u2014\n(a)\nWaxes of heading 27.12 or 34.04;\n(b) Separate chemically defined organic compounds (Chapter 29);\n(c)\nHeparin or its salts (heading 30.01);\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 129\n\n(d) Solutions (other than collodions) consisting of any of the products\nspecified in headings 39.01 to 39.13 in volatile organic solvents (heading\n32.08); stamping foils of heading 32.12;\n(e)\nOrganic surface-active agents or preparations of heading 34.02;\n(f)\nRun gums or ester gums (heading 38.06);\n(g) Diagnostic or laboratory reagents on a backing of plastics (heading 38.22);\n(h) Synthetic rubber, as defined for the purposes of Chapter 40, or articles\nthereof;\n(i)\nSaddlery or harness (heading 42.01) or trunks, suitcases, handbags or other\ncontainers of heading 42.02;\n(j)\nPlaits, wickerwork or other articles of Chapter 46;\n(k) Wall coverings of heading 48.14;\n(l)\nGoods of Section 11 (textiles and textile articles);\n(m) Articles of Section 12 (for example, footwear, headgear, umbrellas, sun\numbrellas, walking-sticks, whips, riding-crops or parts thereof);\n(n) Imitation jewellery of heading 71.17;\n(o) Articles of Section 16 (machines and mechanical or electrical appliances);\n(p) Parts of aircraft or vehicles of Section 17;\n(q) Articles of Chapter 90 (for example, optical elements, spectacle frames,\ndrawing instruments);\n(r)\nArticles of Chapter 91 (for example, clock or watch cases);\n(s)\nArticles of Chapter 92 (for example, musical instruments or parts thereof);\n(t)\nArticles of Chapter 94 (for example, furniture, lamps and lighting fittings,\nilluminated signs, prefabricated buildings);\n(u) Articles of Chapter 95 (for example, toys, games, sports requisites); or\n(v) Articles of Chapter 96 (for example, brushes, buttons, slide fasteners,\ncombs, mouthpieces or stems for smoking pipes, cigarette-holders or the\nlike, parts of vacuum flasks or the like, pens, propelling pencils).\n3.\nHeadings 39.01 to 39.11 apply only to goods of a kind produced by chemical\nsynthesis, falling in the following categories\u2014\n(a)\nLiquid synthetic polyolefins (headings 39.01 and 39.02);\n(b) Resins, not highly polymerised, of the coumarone-indene type (heading\n39.11);\n(c)\nOther synthetic polymers;\n(d) Silicones (heading 39.10);\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 130\nRevised as at 31st December, 2025\nc\n\n(e)\nResols (heading 39.09) and other prepolymers.\n4.\nThe expression \"copolymers\" covers all polymers.\n\nFor the purposes of this Chapter, except where the context otherwise requires,\ncopolymers (including co-polycondensates, co-polyaddition products, block\ncopolymers and graft copolymers) and polymer blends are to be classified in the\nheading covering polymers of that comonomer unit which predominates by\nweight over every other single comonomer unit.  For the purposes of this Note,\nconstituent comonomer units of polymers falling in the same heading shall be\ntaken together.\n\nIf no single comonomer unit predominates, copolymers or polymer blends, as\nthe case may be, are to be classified in the heading which occurs last in\nnumerical order among those which equally merit consideration.\n5.\nChemically modified polymers, that is those in which only appendages to the\nmain polymer chain have been changed by chemical reaction, are to be classified\nin the heading appropriate to the unmodified polymer.  This provision does not\napply to graft copolymers.\n6.\nIn headings 39.01 to 39.14, the expression \"primary forms\" applies only to the\nfollowing forms \u2014\n(a)\nLiquids and pastes, including dispersions (emulsions and suspensions) and\nsolutions;\n(b) Blocks of irregular shape, lumps, powders (including moulding powders),\ngranules, flakes and similar bulk forms.\n7.\nHeading 39.15 does not apply to waste, parings and scrap of a single\nthermoplastic material, transformed into primary forms (headings 39.01 to\n39.14).\n8.\nFor the purposes of heading 39.17, the expression \"tubes, pipes and hoses\"\nmeans hollow products, whether semi-manufactures or finished products, of a\nkind generally used for conveying, conducting or distributing gases or liquids\n(for example, ribbed garden hose, perforated tubes).  This expression also\nincludes sausage casings and other lay-flat tubing.  However, except for the lastmentioned, those having an internal cross-section other than round, oval,\nrectangular (in which the length does not exceed 1.5 times the width) or in the\nshape of a regular polygon are not to be regarded as tubes, pipes and hoses but\nas profile shapes.\n9.\nFor the purposes of heading 39.18, the expression \"wall or ceiling coverings of\nplastics\" applies to products in rolls, suitable for wall or ceiling decoration,\nconsisting of plastics fixed permanently on a backing of any material other than\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 131\n\npaper, the layer of plastics (on the face side) being grained, embossed, coloured,\ndesign-printed or otherwise decorated.\n10. In headings 39.20 and 39.21, the expression \" plates, sheets, film, foil and\nstrip\" applies only to plates, sheets, film, foil and strip (other than those of\nChapter 54) and to blocks of regular geometric shape, whether or not printed or\notherwise surface-worked, uncut or cut into rectangles (including squares) but\nnot further worked (even if when so cut they become articles ready for use).\n11. Heading 39.25 applies only to the following articles, not being products covered\nby any of the earlier headings:\n(a)  Reservoirs, tanks (including septic tanks), vats and similar containers;\n(b) Structural elements used, for example, in floors, walls or partitions,\nceilings or roofs;\n(c)\nGutters and fittings therefor;\n(d) Doors, windows and their frames and thresholds for doors;\n(e)\nBalconies, balustrades, fencing, gates and similar barriers;\n(f)\nShutters, blinds (including Venetian blinds) and similar articles and parts\nand fittings thereof;\n(g) Large-scale shelving for assembly and permanent installation, for\nexample, in shops, workshops, warehouses;\n(h) Ornamental architectural features, for example, flutings, cupolas,\ndovecotes; and\n(i)\nFittings and mountings intended for permanent installation in or on doors,\nwindows, staircases, walls or other parts of buildings, for example, knobs,\nhandles, hooks, brackets, towel rails, switch-plates and other protective\nplates.\n12. Within any one heading of this Chapter, polymers (including copolymers) and\nchemically modified polymers are to be classified according to the following\nprovisions \u2014\n(a)  Where there is a subheading named \"Other\" in the same series \u2014\n(i)  The designation in a subheading of a polymer by the prefix \"poly\"\n(e.g., polyethylene and polyamide-6,6) means that the constituent\nmonomer unit or monomer units of the named polymer taken\ntogether must contribute a majority by weight of the total polymer\ncontent.\n (ii) Chemically modified polymers are to be classified in the subheading\nnamed \"Other\", provided that the chemically modified polymers are\nnot more specifically covered by another subheading.\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 132\nRevised as at 31st December, 2025\nc\n\n(iii) Polymers not meeting (1) or (2) above, are to be classified in the\nsubheading, among the remaining subheadings in the series, covering\npolymers of that monomer unit which predominates by weight over\nevery other single comonomer unit.  For this purpose, constituent\nmonomer units of polymers falling in the same subheading shall be\ntaken together.  Only the constituent comonomer units of the\npolymers in the series of subheadings under consideration are to be\ncompared.\n(b)  Where there is no subheading named \"Other\" in the same series\n(i)  Polymers are to be classified in the subheading covering polymers of\nthat monomer unit which predominates by weight over every other\nsingle comonomer unit.  For this purpose, constituent monomer units\nof polymers falling in the same subheading shall be taken together.\nOnly the constituent comonomer units of the polymers in the series\nunder consideration are to be compared.\n(ii) Chemically modified polymers are to be classified in the subheading\nappropriate to the unmodified polymer.\n\nPolymer blends are to be classified in the same subheading as\npolymers of the same monomer units in the same proportions.\n13. For the purposes of Heading 39.20, the term \"plasticisers\" includes secondary\nplasticisers.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n39.01\n3901.00.00\nPolymers of ethylene:\nKG\n22%\n39.02\n3902.00.00\nPolymers of propylene or of other\nolefins:\nKG\n22%\n39.03\n3903.00.00\nPolymers of styrene:\nKG\n22%\n39.04\n3904.00.00\nPolymers of vinyl chloride or of other\nhalogenated olefins:\nKG\n22%\n39.05\n3905.00.00\nPolymers of vinyl acetate or of other\nvinyl esters; other vinyl polymers:\nKG\n22%\n39.06\n3906.00.00\nAcrylic polymers:\nKG\n22%\n39.07\n3907.00.00\nPolyacetals, other polyethers and\nepoxide resins; polycarbonates, alkyd\nresins, polyallyl esters, and other\npolyesters:\nKG\n22%\n39.08\n3908.00.00\nPolyamides:\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 133\n\n39.09\n3909.00.00\nAmino-resins, phenolic resins and\npolyurethanes:\nKG\n22%\n39.10\n3910.00.00\nSilicones:\nKG\n22%\n39.11\n3911.00.00\nPetroleum resins; coumarone-indene\nresins polyterpenes, polysulfides,\npolysulfones and other products\nspecified in note 3 to this chapter, not\nelsewhere specified or included:\nKG\n22%\n39.12\n3912.00.00\nCellulose and its chemical derivatives,\nnot elsewhere specified or included:\nKG\n22%\n39.13\n3913.00.00\nNatural polymers (for example, alginic\nacid) and modified natural polymers\n(for example, hardened proteins,\nchemical derivatives of natural rubber),\nnot elsewhere specified or included:\nKG\n22%\n39.14\n3914.00.00\nIon-exchangers based on polymers of\nheadings 39.01 to 39.13:\nKG\n22%\n39.15\n3915.00.00\nWaste, parings and scrap, of plastics:\nKG\n22%\n39.16\n3916.00.00\nMonofilament , rods, sticks and profile\nshapes, whether or not surface-worked\nbut not otherwise worked, of plastics:\nKG\n22%\n39.17\n3917.00.00\nTubes, pipes and hoses, and fittings\ntherefor (for example, joints, elbows,\nflanges), of plastics:\nKG\n22%\n39.18\n3918.00.00\nFloor coverings of plastics, whether or\nnot self-adhesive, in rolls or in the\nform of tiles; wall or ceiling coverings\nof plastics, as defined in note 9 to this\nchapter:\nM2\n22%\n39.19\nSelf-adhesive plates, sheets, film, foil,\ntape, strip and other flat shapes, of\nplastics, whether or not in rolls.\n\n3919.10.10\nLow E-film, in rolls 20 cm wide or less\nM2\n0%\n\n3919.10.90\nOther self-adhesive plates, sheets, film,\nfoil, tape, strip and other flat shapes, of\nplastics, in rolls 20 cm wide or less\nM2\n22%\n\n3919.90.10\nLow E-film, in rolls more than 20 cm wide\nM2\n0%\n\n3919.90.90\nOther self-adhesive plates, sheets, film,\nfoil, tape, strip and other flat shapes, of\nplastics, in rolls more than 20 cm wide\n(excluding floor, wall and ceiling coverings\nof heading 39.18)\nM2\n22%\n39.20\n3920.00.00\nOther plates, sheets, film, foil and\nstrip, of plastics non-cellular and not\nreinforced, laminated, supported or\nsimilarly combined with other\nmaterials:\nKG\n22%\n39.21\nOther plates, sheets, film, foil and\nstrip, of plastics.\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 134\nRevised as at 31st December, 2025\nc\n\n3921.11.00\nPlates, sheets, film, foil and strip, of\ncellular polymers of styrene, unworked or\nmerely surface-worked or merely cut into\nsquares or rectangles (excluding selfadhesive products, and floor, wall and\nceiling coverings of heading 39.18 and\nsterile surgical or dental adhesion barriers\nof tariff code 3006.10.00)\nM2\n22%\n\n3921.12.00\nPlates, sheets, film, foil and strip, of\ncellular polymers of vinyl chloride,\nunworked or merely surface-worked or\nmerely cut into squares or rectangles\n(excluding self-adhesive products, and\nfloor, wall and ceiling coverings of\nheading 39.18 and sterile surgical or\ndental adhesion barriers of tariff code\n3006.10.00)\nM2\n22%\n\n3921.13.00\nPlates, sheets, film, foil and strip, of\ncellular polyurethanes, unworked or\nmerely surface-worked or merely cut into\nsquares or rectangles (excluding selfadhesive products, and floor, wall and\nceiling coverings of heading 39.18 and\nsterile surgical or dental adhesion barriers\nof tariff code 3006.10.00)\nM2\n0%\n\n3921.14.00\nPlates, sheets, film, foil and strip, of\nregenerated cellular cellulose, unworked\nor merely surface-worked or merely cut\ninto squares or rectangles (excluding selfadhesive products, and floor, wall and\nceiling coverings of heading 39.18 and\nsterile surgical or dental adhesion barriers\nof tariff code 3006.10.00)\nM2\n22%\n\n3921.19.00\nPlates, sheets, film, foil and strip, of\ncellular plastic, unworked or merely\nsurface-worked or merely cut into squares\nor rectangles (excluding those of\npolymers of styrene, vinyl chloride,\npolyurethanes and regenerated cellulose,\nself-adhesive products, and floor, wall and\nceiling coverings of heading 39.18 and\nsterile surgical or dental adhesion barriers\nof tariff code 3006.10.00)\nM2\n22%\n\n3921.90.00\nPlates, sheets, film, vinyl, foil and strip, of\nplastics, reinforced, laminated, supported\nor similarly combined with other materials,\nunworked or merely surface-worked or\nmerely cut into squares or rectangles\n(excluding of cellular plastic; self-adhesive\nproducts, and floor, wall and ceiling\ncoverings of heading 39.18)\nM2\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 135\n\n39.22\nBaths, shower baths, sinks,\nwashbasins, bidets, lavatory pans,\nseats and covers, flushing cisterns\nand similar sanitary ware, of plastics:\n\n3922.10.00\nBaths, shower-baths, sinks and washbasins\nM2\n22%\n\n3922.20.00\nLavatory seats and covers\nM2\n22%\n\n3922.90.00\nOther\nM2\n22%\n39.23\nArticles for the conveyance or packing\nof goods, of plastics; stoppers, lids,\ncaps and other closures, of plastics:\n\n3923.10.00\nBoxes, cases, crates and similar articles\nX\n22%\n\n3923.20.00\nSacks and bags (including cones):\nX\n22%\n\n3923.30.00\nCarboys, bottles, flasks and similar\narticles\nX\n22%\n\n3923.40.00\nSpools, cops, bobbins and similar\nsupports .\nX\n22%\n\n3923.50.00\nStoppers, lids, caps and other closures\nX\n22%\n\n3923.90.00\nOther\nX\n22%\n39.24\n3924.00.00\nTableware, kitchenware, other\nhousehold articles and toilet articles of\nplastic.\nX\n22%\n39.25\n\nBuilders' ware of plastics, not\nelsewhere specified or included:\n\n3925.10.00\nReservoirs, tanks, vats and similar\ncontainers.\nX\n22%\n\n3925.20.00\nDoors, windows and their frames and\nthresholds for doors:\nNO\n22%\n\n3925.30.00\nShutters, blinds (including venetian\nblinds) and similar articles and parts\nthereof:\nNO\n22%\n\n3925.90.00\nOther\nX\n22%\n39.26\nOther articles of plastics and articles\nof other materials of headings 39.01 to\n39.14:\n\nOffice supplies\n\n3926.10.10\nOffice supplies\nKG\n22%\n\n3926.20.00\nArticles of apparel and clothing\naccessories (including gloves, mittens\nand mitts):\nDPR\n22%\n\n3926.30.00\nFittings for furniture, coachwork or the\nlike:\nKG\n22%\n\n3926.40.00\nStatuettes and other ornamental articles\nKG\n22%\n\n3926.90.00\nOther:\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 136\nRevised as at 31st December, 2025\nc\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 137\n\n40.\nChapter 40 - Rubber and articles thereof.\n40. Notes.\n1.\nExcept where the context otherwise requires, throughout this Act the expression\n\"rubber\" means the following products, whether or not vulcanised or hard \u2014\nnatural rubber, balata, gutta-percha, guayule, chicle and similar natural gums,\nsynthetic rubber, factice derived from oils, and such substances reclaimed.\n2.\nThis Chapter does not cover \u2014\n(a)  Goods of Section 11 (textiles and textile articles);\n(b)  Footwear or parts thereof of Chapter 64;\n(c)  Headgear or parts thereof (including bathing caps) of Chapter 65;\n(d)  Mechanical or electrical appliances or parts thereof of Section 16\n(including electrical goods of all kinds), of hard rubber;\n(e)  Articles of Chapter 90, 92, 94 or 96; or\n(f)  Articles of Chapter 95 (other than sports gloves, mittens and mitts and\narticles of headings 40.11 to 40.13).\n3.\nIn headings 40.01 to 40.03 and 40.05, the expression \"primary forms\" applies\nonly to the following forms \u2014\n(a)  Liquids and pastes (including latex, whether or not pre-vulcanised, and\nother dispersions and solutions);\n(b)  Blocks of irregular shape, lumps, bales, powders, granules, crumbs and\nsimilar bulk forms.\n4.\nIn Note 1 to this Chapter and in heading 40.02, the expression \"synthetic\nrubber\" applies to \u2014\n(a)  Unsaturated synthetic substances which can be irreversibly transformed by\nvulcanisation with sulphur into non-thermoplastic substances which, will\nnot break on being extended to three times their original length and will\nreturn, after being extended to twice their original length, within a period\nof five minutes, to a length not greater than one and a half times their\noriginal length.  For the purposes of this test, substances necessary for the\ncross-linking, such as vulcanising activators or accelerators, may be added;\nthe presence of substances as provided for by Note 5 (b) (ii) and (iii) is\nalso permitted.  However, the presence of any substances not necessary for\nthe cross-linking, such as extenders, plasticisers and fillers, is not\npermitted;\n(b)  Thioplasts (TM); and\n(c)  Natural rubber modified by grafting or mixing with plastics,\ndepolymerised natural rubber, mixtures of unsaturated synthetic\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 138\nRevised as at 31st December, 2025\nc\n\nsubstances with saturated synthetic high polymers provided that all the\nabove-mentioned products comply with the requirements concerning\nvulcanisation, elongation and recovery in (a) above.\n5.(1) Headings 40.01 and 40.02 do not apply to any rubber or mixture of rubbers\nwhich has been compounded, before or after coagulation, with \u2014\n(a)  vulcanising agents, accelerators, retarders or activators (other than those\nadded for the preparation of pre-vulcanised rubber latex);\n(b)  pigments or other colouring matter, other than those added solely for the\npurpose of identification;\n(c)  plasticisers or extenders (except mineral oil in the case of oil-extended\nrubber), fillers, reinforcing agents, organic solvents or any other\nsubstances, except those permitted under (b);\n(2)  The presence of the following substances in any rubber or mixture of rubbers\nshall not affect its classification in heading 40.01 or 40.02, as the case may be,\nprovided that such rubber or mixture of rubbers retains its essential character as\na raw material \u2014\n(a)  emulsifiers or anti-tack agents;\n(b)  small amounts of breakdown products of emulsifiers;\n(c)  very small amounts of the following\u2014 heat-sensitive agents (generally for\nobtaining thermosensitive rubber latexes), cationic surface-active agents\n(generally for obtaining electro-positive rubber latexes), antioxidants,\ncoagulants,\ncrumbling\nagents,\nfreeze-resisting\nagents,\npeptisers,\npreservatives, stabilisers, viscosity-control agents, or similar specialpurpose additives.\n6.\nFor the purposes of heading 40.04, the expression \"waste, parings and scrap\"\nmeans rubber waste, parings and scrap from the manufacture or working of\nrubber and rubber goods definitely not usable as such because of cutting-up,\nwear or other reasons.\n7.\nThread wholly of vulcanised rubber, is to be classified as strip, rods or profile\nshapes, of heading 40.08.\n8.\nHeading 40.10 includes conveyor or transmission belts or belting of textile\nfabric impregnated, coated, covered or laminated with rubber or made from\ntextile yarn or cord impregnated, coated, covered or sheathed with rubber.\n9.\nIn headings 40.01, 40.02, 40.03, 40.05 and 40.08, the expressions \"plates\",\n\"sheets\" and \"strip\" apply only to plates, sheets and strip and to blocksof regular\ngeometric shape, uncut or simply cut to rectangular (including square) shape,\nwhether or not having the character of articles and whether or not printed or\notherwise surface-worked, but not otherwise cut to shape or further worked.\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 139\n\nIn heading 40.08 the expressions \"rods\" and \"profile shapes\" apply only to such\nproducts, whether or not cut to length or surface-worked but not otherwise\nworked.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n40.01\n4001.00.00\nNatural rubber, balata, gutta-percha,\nguayule, chicle and similar natural\ngums, in primary forms or in plates,\nsheets or strip:\nKG\n22%\n40.02\n4002.00.00\nSynthetic rubber and factice derived\nfrom oils, in primary forms or in plates,\nsheets or strip; mixtures of any\nproduct of heading 40.01 with any\nproduct of this heading, in primary\nforms or in plates, sheets or strip:\nKG\n22%\n40.03\n4003.00.00\nReclaimed rubber in primary forms or\nin plates, sheets or strip\nKG\n22%\n40.04\n4004.00.00\nWaste, parings and scrap of rubber\n(other than hard rubber) and powders\nand granules obtained therefrom.\nKG\n22%\n40.05\n4005.00.00\nCompounded rubber, unvulcanised, in\nprimary forms or in plates, sheets or\nstrip:\nKG\n22%\n40.06\n4006.00.00\nOther forms (for example, rods, tubes\nand profile shapes) and articles (for\nexample, discs and rings), of\nunvulcanised rubber:\nKG\n22%\n40.07\n4007.00.00\nVulcanised rubber thread and cord.\nKG\n22%\n40.08\n4008.00.00\nPlates, sheets, strip, rods and profile\nshapes of vulcanised rubber other\nthan hard rubber:\nKG\n22%\n40.09\n4009.00.00\nTubes, pipes and hoses, of vulcanized\nrubber other than hard rubber, with or\nwithout their fittings (for example,\njoints, elbows, flanges):\nNO.\n22%\n40.10\nConveyor or transmission belts or\nbelting of vulcanised rubber:\n\n4010.10.00\nConveyor belts or belting:\nKG\n22%\n\nTransmission belts or belting:\n\n4010.30.10\nFor Motor Vehicles\nKG\n22%\n\n4010.30.20\nOther belting:\nKG\n22%\n40.11\n\nNew pneumatic tires, of rubber:\n\n4011.10.00\nOf a kind used on motor cars (including\nstation wagons and racing cars):\nNO.\n22%\n\n4011.20.00\nOf a kind used on buses or trucks:\nNO.\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 140\nRevised as at 31st December, 2025\nc\n\n4011.30.00\nOf a kind used on aircraft\nNO.\n22%\n\n4011.40.00\nOf a kind used on motorcycles\nNO.\n22%\n\n4011.50.00\nOf a kind used on bicycles\nNO.\n22%\n\nOther, having a \"herring-bone\" or\nsimilar tread\u2014\n\n4011.91.00\nOf a kind used on agricultural or forestry\nvehicles and machines\nNO.\n22%\n\n4011.92.00\nOf a kind used on construction or\nindustrial handling vehicles and\nmachines.\nNO.\n22%\n\n4011.99.00\nOther:\nNO.\n22%\n40.12\nRetreaded or used pneumatic tires, of\nrubber; solid or cushion tires, tire\ntreads and tire flaps, of rubber:\n\nRetreaded tires:\n\n4012.11.00\nOf a kind used on motor cars (including\nstation wagons and racing cars)\nNO.\n22%\n\n4012.12.00\nOf a kind used on buses or lorries\nNO.\n22%\n\n4012.13.00\nOf a kind used on aircraft\nNO.\n22%\n\n4012.19.00\nOther\nNO.\n22%\n\n4012.20.00\nUsed pneumatic tyres: Motor Vehicles\nNO.\n22%\n\n4012.90.00\nOther\nNO.\n22%\n40.13\nInner tubes, of rubber:\n\n4013.10.00\nOf a kind used on motor cars (including\nstation wagons and racing cars), buses or\ntrucks:\nNO.\n22%\n\n4013.20.00\nOf a kind used on bicycles\nNO.\n22%\n\n4013.90.00\nOther\nNO.\n22%\n40.14\nHygienic or pharmaceutical articles\n(including teats), of vulcanised rubber\nother than hard rubber, with or without\nfittings of hard rubber.\n\n4014.10.00\nSheath contraceptives (Condoms)\nDOZ\n12%\n\n4014.90.00\nOther:\nDOZ\n12%\n40.15\n\nArticles of apparel and clothing\naccessories (including gloves, surgical\ngloves, mittens or mitts), for all\npurposes, of vulcanised rubber other\nthan hard rubber:\n\nGloves, mittens and mitts\u2014\n\n4015.11.00\nSurgical\nDPR\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 141\n\n4015.19.00\nOther\nDPR\n22%\n\n4015.90.00\nOther\nDPR\n22%\n40.16\nOther articles of vulcanized rubber\nother than hard rubber:\n\n4016.10.00\nOf cellular rubber\nNO.\n22%\n\nOther:\n\n4016.91.00\nFloor coverings and mats\nNO.\n22%\n\n4016.92.00\nErasers\nNO.\n22%\n\n4016.93.00\nGaskets, washers and other seals\nNO.\n22%\n\n4016.94.00\nBoat or dock fenders, whether or not\ninflatable\nNO.\n22%\n\n4016.95.00\nOther inflatable articles\nNO.\n22%\n\n4016.99.00\nOther:\nNO.\n22%\n40.17\n4017.00.00\nHard rubber (for example, ebonite) in\nall forms, including waste and scrap;\narticles of hard rubber.\nNO.\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 142\nRevised as at 31st December, 2025\nc\n\nSection 8\nRAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES\nTHEREOF; SADDLERY AND HARNESS; TRAVEL GOODS,\nHANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL\nGUT (OTHER THAN SILK-WORM GUT)\n\n41.\nChapter 41 - Raw hides and skins (other than furskins) and leather\n41. Notes.\n1.\nThis Chapter does not cover \u2014\n(a)  Parings or similar waste, of raw hides or skins (heading 05.11);\n(b)  Birdskins or parts of birdskins, with their feathers or down, of\nheading 05.05 or 67.01; or\n(c)  Hides or skins, with the hair or wool on, raw, tanned or dressed\n(Chapter 43); the following are, however, to be classified in Chapter\n41, namely, raw hides and skins with the hair or wool on, of bovine\nanimals (including buffalo), of equine animals, of sheep or lambs\n(except Astrakhan, Broadtail, Caracul, Persian or similar lambs,\nIndian, Chinese, Mongolian or Tibetan lambs), of goats or kids\n(except Yemen, Mongolian or Tibetan goats and kids), of swine\n(including peccary), of chamois, of gazelle, of reindeer, of elk, of\ndeer, of roebucks or of dogs.\n2.      (1)  Headings 41.04 to 41.06 do not cover hides and skins which have\nundergone a tanning (including pre-tanning) process which is reversible\n(headings 41.01 to 41.03, as the case may be).\n (2)  For the purposes of headings 41.04 to 41.06, the term \"crust\" includes\nhides and skins that have been retanned, coloured or fat-liquored (stuffed)\nprior to drying.\n3.\nThroughout this Act the expression \"composition leather\" means only\nsubstances of the kind referred to in heading 41.15.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 143\n\n41.01\n4101.00.00\nRaw hides and skins of bovine\n(including buffalo) or equine animals\n(fresh, or salted, dried, limed, pickled\nor otherwise preserved, but not\ntanned, parchment-dressed or further\nprepared), whether or not dehaired or\nsplit.\nPCS\n22%\n41.02\n4102.00.00\nRaw skins of sheep or lambs (fresh, or\nsalted, dried, limed, pickled or\notherwise preserved, but not tanned,\nparchment-dressed or further\nprepared), whether or not with wool on\nor split, other than those excluded by\nNote 1 (c) to this Chapter.\nPCS\n22%\n41.03\n4103.00.00\nOther raw hides and skins (fresh, or\nsalted, dried, limed, pickled or\notherwise preserved, but not tanned,\nparchment-dressed or further\nprepared), whether or not dehaired or\nsplit, other than those excluded by\nNote 1 (b) or 1 (c) to this Chapter.\nPCS\n22%\n41.04\n4104.00.00\nTanned or crust hides and skins of\nbovine (including buffalo) or equine\nanimals, without hair on, whether or\nnot split, but not further prepared.\nM2\n22%\n41.05\n4105.00.00\nTanned or crust skins of sheep or\nlambs, without wool on, whether or not\nsplit, but not further prepared.\nM2\n22%\n41.06\n4106.00.00\nTanned or crust hides and skins of\nother animals, without wool or hair on,\nwhether or not split, but not further\nprepared.\nM2\n22%\n41.07\n4107.00.00\nLeather further prepared after tanning\nor crusting, including parchmentdressed leather, of bovine (including\nbuffalo) or equine animals, without hair\non, whether or not split, other than\nleather of heading 41.14.\nM2\n0%\n41.12\n4112.00.00\nLeather further prepared after tanning\nor crusting, including parchmentdressed leather, of sheep or lamb,\nwithout wool on, whether or not split,\nother than leather of heading 41.14.\nM2\n0%\n41.13\n4113.00.00\nLeather further prepared after tanning\nor crusting, including parchmentdressed leather, of other animals,\nwithout wool or hair on, whether or not\nsplit, other than leather of heading\n41.14.\nM2\n0%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 144\nRevised as at 31st December, 2025\nc\n\n41.14\n4114.00.00\nChamois (including combination\nchamois) leather; patent leather and\npatent laminated leather; metallised\nleather.\nM2\n22%\n41.15\n4115.00.00\nComposition leather with a basis of\nleather or leather fibre, in slabs, sheets\nor strip, whether or not in rolls;\nparings and other waste of leather or\nof composition leather, not suitable for\nthe manufacture of leather articles;\nleather dust, powder and flour.\nM2\n0%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 145\n\n42.\nChapter 42 - Articles of leather; saddlery and harness; travel goods,\nhandbags and similar containers; articles of animal gut (other than silk-worm\ngut)\n42. Notes.\n1.\nThis Chapter does not cover \u2014\n(a)  Sterile surgical catgut or similar sterile suture materials (heading\n30.06);\n(b)  Articles of apparel or clothing accessories (except gloves, mittens\nand mitts), lined with furskin or artificial fur or to which furskin or\nartificial fur is attached on the outside except as mere trimming\n(heading 43.03 or 43.04);\n(c)  Made up articles of netting (heading 56.08);\n(d)  Articles of Chapter 64;\n(e)  Headgear or parts thereof of Chapter 65;\n(f)  Whips, riding-crops or other articles of heading 66.02;\n(g)  Cuff-links, bracelets or other imitation jewellery (heading 71.17);\n(h)  Fittings or trimmings for harness, such as stirrups, bits, horse brasses\nand buckles, separately presented (generally Section 15);\n(i)  Strings, skins for drums or the like, or other parts of musical\ninstruments (heading 92.09);\n(j)  Articles of Chapter 94 (for example, furniture, lamps and lighting\nfittings);\n(k)  Articles of Chapter 95 (for example, toys, games, sports requisites);\nor\n(l)  Buttons, press-fasteners, snap-fasteners, press-studs, button moulds\nor other parts of these articles, button blanks, of heading 96.06.\n2.     (1)  In addition to the provisions of Note 1 above, heading 42.02 does not\ncover \u2014\n(a)  Bags made of sheeting of plastics, whether or not printed, with\nhandles, not designed for prolonged use (heading 39.23);\n(b)  Articles of plaiting materials (heading 46.02).\n(2)  Articles of headings 42.02 and 42.03 which have parts of precious metal\nor metal clad with precious metal, of natural or cultured pearls, of precious\nor semi-precious stones (natural, synthetic or reconstructed) remain\nclassified in those headings even if such parts constitute more than minor\nfittings or minor ornamentation, provided that these parts do not give the\narticles their essential character.  If, on the other hand, the parts give the\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 146\nRevised as at 31st December, 2025\nc\n\narticles their essential character, the articles are to be classified in Chapter\n71.\n3.\nFor the purposes of heading 42.03, the expression \"articles of apparel and\nclothing accessories\" applies, inter alia, to gloves, mittens and mitts (including\nthose for sport or for protection), aprons and other protective clothing, braces,\nbelts, bandoliers and wrist straps, but excluding watch straps (heading 91.13).\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n42.01\n4201.00.00\nSaddlery and harness for any animal\n(including traces, leads, knee pads,\nmuzzles, saddle cloths, saddle bags,\ndog coats and the like), of any\nmaterial.\nNO.\n17%\n42.02\nTrunks, suit-cases, vanity-cases,\nexecutive-cases, brief-cases, school\nsatchels, spectacle cases, binocular\ncases, camera cases, musical\ninstrument cases, gun cases, holsters\nand similar containers; travelling-bags,\ninsulated food or beverages bags,\ntoilet bags, rucksacks, handbags,\nshopping-bags, wallets, purses, mapcases, cigarette-cases, tobaccopouches, tool bags, sports bags,\nbottle-cases, jewellery boxes, powderboxes, cutlery cases and similar\ncontainers, of leather or of\ncomposition leather, of sheeting of\nplastics, of textile materials, of\nvulcanised fibre or of paperboard, or\nwholly or mainly covered with such\nmaterials or with paper.\n\nTrunks, suit-cases, vanity-cases,\nexecutive-cases, brief-cases, school\nsatchels and similar containers:\n\n4202.11.00\nWith outer surface of leather, of\ncomposition leather or of patent leather\nNO.\n0%\n4202.12.00\nWith outer surface of plastics or of textile\nmaterials\nNO.\n22%\n4202.19.00\nOther\nNO.\n22%\n\nHandbags, whether or not with\nshoulder strap, including those\nwithout handle:\n\n4202.21.00\nWith outer surface of leather, of\ncomposition leather or of patent leather\nNO.\n0%\n4202.22.00\nWith outer surface of plastic sheeting or of\ntextile materials\nNO.\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 147\n\n4202.29.00\nOther\nNO.\n22%\nArticles of a kind normally carried in\nthe pocket or in the handbag:\n4202.31.00\nWith outer surface of leather, of\ncomposition leather or of patent leather\nNO.\n0%\n4202.32.00\nWith outer surface of plastic sheeting or of\ntextile materials\nNO.\n22%\n\n4202.39.00\nOther\nNO.\n22%\n\nOther:\n\n4202.91.00\nWith outer surface of leather, of\ncomposition leather or of patent leather\nNO.\n0%\n4202.92.00\nWith outer surface of plastic sheeting or of\ntextile materials\nNO.\n22%\n4202.99.00\nOther\nNO.\n22%\n42.03\n4203.00.00\nArticles of apparel and clothing\naccessories, of leather or of\ncomposition leather.\nNO.\n22%\n42.04\n4204.00.00\nArticles of leather or of composition\nleather, of a kind used in machinery or\nmechanical appliances or for other\ntechnical uses.\nNO.\n22%\n42.05\n4205.00.00\nOther articles of leather or of\ncomposition leather.\nNO.\n22%\n42.06\n\nArticles of gut (other than silk-worm\ngut), of goldbeater's skin, of bladders\nor of tendons.\n\n4206.10.00\nCatgut\nNO.\n22%\n\n4206.90.00\nOther\nNO.\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 148\nRevised as at 31st December, 2025\nc\n\n43.\nChapter 43 - Furskins and artificial fur; manufactures thereof.\n43. Notes.\n1.\nThroughout this Act references to \"furskins\", other than to raw furskins of\nheading 43.01, apply to hides or skins of all animals which have been tanned or\ndressed with the hair or wool on.\n2.\nThis Chapter does not cover \u2014\n(a)  Birdskins or parts of birdskins, with their feathers or down (heading 05.05\nor 67.01);\n(b)  Raw hides or skins, with the hair or wool on, of Chapter 41 (see Note 1(c)\nto that Chapter);\n(c)  Gloves, mittens and mitts consisting of leather and furskin or of leather\nand artificial fur (heading 42.03);\n(d)  Articles of Chapter 64;\n(e)  Headgear or parts thereof of Chapter 65; or\n(f)  Articles of Chapter 95 (for example, toys, games, sports requisites).\n3.\nHeading 43.03 includes furskins and parts thereof, assembled with the addition\nof other materials, and furskins and parts thereof, sewn together in the form of\ngarments or parts or accessories of garments or in the form of other articles.\n4.\nArticles of apparel and clothing accessories (except those excluded by Note 2)\nlined with furskin or artificial fur or to which furskin or artificial fur is attached\non the outside except as mere trimming are to be classified in heading 43.03 or\n43.04 as the case may be.\n5.\nThroughout this Act the expression \"artificial fur\" means any imitation of\nfurskin consisting of wool, hair or other fibres gummed or sewn on to leather,\nwoven fabric or other materials, but does not include imitation furskins obtained\nby weaving or knitting (generally, heading 58.01 or 60.01).\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n43.01\n4301.00.00\nRaw furskins (including heads, tails,\npaws and other pieces or cuttings,\nsuitable for furriers' use), other than\nraw hides and skins of heading 41.01,\n41.02 or 41.03.\nNO.\n22%\n43.02\n4302.00.00\nTanned or dressed furskins (including\nheads, tails, paws and other pieces or\ncuttings), unassembled, or assembled\n(without the addition of other\nNO.\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 149\n\nmaterials) other than those of heading\n43.03.\n43.03\n4303.00.00\nArticles of apparel, clothing\naccessories and other articles of\nfurskin.\nNO.\n22%\n43.04\n4304.00.00\nArtificial fur and articles thereof.\nNO.\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 150\nRevised as at 31st December, 2025\nc\n\nSection 9\nWOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND\nARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO\nOR OF OTHER PLAITING MATERIALS; BASKETWARE AND\nWICKERWORK\n\n44.\nChapter 44 - Wood and articles of wood; wood charcoal\n44. Notes.\n1.\nThis Chapter does not cover \u2014\n(a)  Wood, in chips, in shavings, crushed, ground or powdered, of a kind used\nprimarily in perfumery, in pharmacy, or for insecticidal, fungicidal or\nsimilar purposes (heading 12.11);\n(b)  Bamboos or other materials of a woody nature of a kind used primarily for\nplaiting, in the rough, whether or not split, sawn lengthwise or cut to length\n(heading 14.01);\n(c)  Wood, in chips, in shavings, ground or powdered, of a kind used primarily\nin dyeing or in tanning (heading 14.04);\n(d)  Activated charcoal (heading 38.02);\n(e)  Articles of heading 42.02;\n(f)  Goods of Chapter 46;\n(g)  Footwear or parts thereof of Chapter 64;\n(h)  Goods of Chapter 66 (for example, umbrellas and walking-sticks and parts\nthereof);\n(i)  Goods of heading 68.08;\n(j)  Imitation jewellery of heading 71.17;\n(k)  Goods of Section 16 or Section 17 (for example, machine parts, cases,\ncovers, cabinets for machines and apparatus and wheelwrights' wares);\n(l)  Goods of Section 18 (for example, clock cases and musical instruments\nand parts thereof);\n(m)  Parts of firearms (heading 93.05);\n(n)  Articles of Chapter 94 (for example, furniture, lamps and lighting fittings,\nprefabricated buildings);\n(o)  Articles of Chapter 95 (for example, toys, games, sports requisites);\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 151\n\n(p)  Articles of Chapter 96 (for example, smoking pipes and parts thereof,\nbuttons, pencils) excluding bodies and handles, of wood, for articles of\nheading 96.03; or\n(q)  Articles of Chapter 97 (for example, works of art).\n2.\nIn this Chapter, the expression \"densified wood\" means wood which has been\nsubjected to chemical or physical treatment (being, in the case of layers bonded\ntogether, treatment in excess of that needed to ensure a good bond), and which\nhas thereby acquired increased density or hardness together with improved\nmechanical strength or resistance to chemical or electrical agencies.\n3.\nHeadings 44.14 to 44.21 apply to articles of the respective descriptions of\nparticle board or similar board, fibreboard, laminated wood or densified wood\nas they apply to such articles of wood.\n4.\nProducts of heading 44.10, 44.11 or 44.12 may be worked to form the shapes\nprovided for in respect of the goods of heading 44.09, curved, corrugated,\nperforated, cut or formed to shapes other than square or rectangular or submitted\nto any other operation provided it does not give them the character of articles of\nother headings.\n5.\nHeading 44.17 does not apply to tools in which the blade, working edge,\nworking surface or other working part is formed by any of the materials\nspecified in Note 1 to Chapter 82.\n6.\nSubject to Note 1 above and except where the context otherwise requires, any\nreference to \"wood\" in a heading of this Chapter applies also to bamboos and\nother materials of a woody nature.\n7.\nFor the purpose of this chapter the expression \"tropical wood\" means one of\nthe following types of wood \u2014\n\nAbura, Acajou d'Afrique, Afrormosia, Ako, Alan, Andiroba, Aningre, Avodire,\nAzobe, Balau, Balsa, Bosse clair, Bosse fonce, Cativo, Cedro, Dabema, Dark\nRed Meranti, Dibetou, Doussie, Framire, Freijo, Fromager, Fuma, Geronggang,\nIlomba, Imbuia, Ipe, Iroko, Jaboty, Jelutong, Jequitiba, Jongkong, Kapur,\nKempas, Keruing, Kosipo, Kotibe, Koto, Light Red Meranti, Limba, Louro,\nMacaranduba, Mahogany, Makore, Mandioqueira, Mansonia, Mengkulang,\nMeranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Moabi, Niangon,\nNyatoh, Obeche, Okoume, Onzabili, Orey, Ovengkol, Ozigo, Padauk, Paldao,\nPalissandre de Guatemala, Palissandre de Para, Palissandre de Rio, Palissandre\nde Rose, Pau Amarelo, Pau Marfim, Pulai, Punah, Quaruba, Ramin, Sapelli,\nSaqui-Saqui, Sepetir, Sipo, Sucupira, Suren, Tauari, Teak, Tiama, Tola, Virola,\nWhite Lauan, White Meranti, White Seraya, Yellow Meranti.\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 152\nRevised as at 31st December, 2025\nc\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n44.01\n4401.00.00\nFuel wood, in logs, in billets, in twigs,\nin faggots or in similar forms; wood in\nchips or particles; sawdust and wood\nwaste and scrap, whether or not\nagglomerated in logs, briquettes,\npellets or similar forms.\nTON\n22%\n44.02\n4402.00.00\nWood charcoal (including shell or nut\ncharcoal), whether or not\nagglomerated.\nTON\n22%\n44.03\n4403.00.00\nWood in the rough, whether or not\nstripped of bark or sapwood, or\nroughly squared.\nM3\n17%\n44.04\n4404.00.00\nHoopwood; split poles; piles, pickets\nand stakes of wood, pointed but not\nsawn lengthwise; wooden sticks,\nroughly trimmed but not turned, bent\nor otherwise worked, suitable for the\nmanufacture of walking-sticks,\numbrellas, tool handles or the like;\nchipwood and the like.\nNO.\n17%\n44.05\n4405.00.00\nWood wool; wood flour.\nKG\n22%\n44.06\n4406.00.00\nRailway or tramway sleepers (crossties) of wood.\nKG\n17%\n44.07\n4407.00.00\nWood sawn or chipped lengthwise,\nsliced or peeled, whether or not\nplaned, sanded or end-jointed.\nM3\n17%\n44.08\n4408.00.00\nSheets for veneering (including those\nobtained by slicing laminated wood),\nfor plywood or for other similar\nlaminated wood and other wood, sawn\nlengthwise, sliced or peeled, whether\nor not planed, sanded, spliced or endjointed.\nM2\n22%\n44.09\n4409.00.00\nWood (including strips and friezes for\nparquet flooring, not assembled)\ncontinuously shaped (tongued,\ngrooved, rebated, chamfered, Vjointed, beaded, moulded, rounded or\nthe like) along any of its edges, ends\nor faces, whether or not planed,\nsanded or end-jointed.\nM2\n17%\n44.10\n4410.00.00\nParticle board and similar board (for\nexample, oriented strand board and\nwaferboard) of wood or other ligneous\nmaterials, whether or not\nagglomerated with resins or other\norganic binding substances.\nM3\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 153\n\n44.11\n4411.00.00\nFibreboard of wood or other ligneous\nmaterials, whether or not bonded with\nresins or other organic substances.\nM3\n22%\n44.12\n4412.00.00\nPlywood, veneered panels and similar\nlaminated wood.\nM3\n22%\n44.13\n4413.00.00\nDensified wood, in blocks, plates,\nstrips or profile shapes.\nKG\n22%\n44.14\n4414.00.00\nWooden frames for paintings,\nphotographs, mirrors or similar\nobjects.\nNO.\n22%\n44.15\n4415.00.00\nPacking cases, boxes, crates, drums\nand similar packings, of wood; cabledrums of wood; pallets, box pallets\nand other load boards, of wood; pallet\ncollars of wood.\nNO.\n44.16\n4416.00.00\nCasks, barrels, vats, tubs and other\ncoopers' products and parts thereof, of\nwood, including staves.\nNO.\n22%\n44.17\n4417.00.00\nTools, tool bodies, tool handles, broom\nor brush bodies and handles, of wood;\nboot or shoe lasts and trees, of wood.\nNO.\n22%\n44.18\n\nBuilders' joinery and carpentry of\nwood, including cellular wood panels,\nassembled parquet panels, shingles\nand shakes.\n\n4418.10.00\nWindows, French-windows and their\nframes\nNO.\n22%\n4418.20.00\nDoors and their frames and thresholds\nNO.\n22%\n4418.30.00\nParquet panels\nM2\n22%\n4418.40.00\nShuttering for concrete constructional\nwork\nNO.\n22%\n4418.50.00\nShingles and shakes\nSQ\n22%\n\n4418.90.00\nOther\nNO.\n22%\n44.19\nTableware and kitchenware, of wood.\n22%\n4419.00.10\nHand carved.\nNO.\n0%\n4419.00.20\nOther\nNO.\n22%\n44.20\n\nWood marquetry and inlaid wood;\ncaskets and cases for jewellery or\ncutlery, and similar articles, of wood;\nstatuettes and other ornaments, of\nwood; wooden articles of furniture not\nfalling in Chapter 94.\n\n4420.10.10\nStatuettes and other ornaments, of wood\nStatuettes and other ornaments, of wood,\nincluding small personal adornments;\nwooden rings, earrings, bangles (Hand\ncarved)\nNO.\n0%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 154\nRevised as at 31st December, 2025\nc\n\n4420.10.20\nStatuettes and other ornaments, of wood,\nincluding small personal adornments;\nwooden rings, errings, bangles (Other)\nNO.\n22%\n\n4420.90.00\nOther\nNO.\n22%\n44.21\n\nOther articles of wood.\n\n4421.10.00\nClothes hangers\nNO.\n22%\n\n4421.90.00\nOther\nNO.\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 155\n\n45.\nChapter 45 - Cork and articles of cork\n45. Note.\n1.\nThis Chapter does not cover \u2014\n(a)  Footwear or parts of footwear of Chapter 64;\n(b)  Headgear or parts of headgear of Chapter 65; or\n(c)  Articles of Chapter 95 (for example, toys, games, sports requisites).\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n45.01\nNatural cork, raw or simply prepared;\nwaste cork; crushed, granulated or\nground cork.\n4501.10.00\nNatural cork, raw or simply prepared\nKG\n22%\n4501.90.00\nOther\nKG\n22%\n45.02\n4502.00.00\nNatural cork, debacked or roughly\nsquared, or in rectangular (including\nsquare) blocks, plates, sheets or strip\n(including sharp-edged blanks for\ncorks or stoppers).\nKG\n22%\n45.03\nArticles of natural cork.\n\n4503.10.00\nCorks and stoppers\nNO.\n22%\n4503.90.00\nOther\nNO.\n22%\n45.04\nAgglomerated cork (with or without a\nbinding substance) and articles of\nagglomerated cork.\n4504.10.00\nBlocks, plates, sheets and strip; tiles of\nany shape; solid cylinders, including discs\nNO.\n22%\n4504.90.00\nOther\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 156\nRevised as at 31st December, 2025\nc\n\n46 .\nChapter 46 - Manufactures of straw, of esparto or of other plaiting materials;\nbasketware and wickerwork\n46. Notes.\n1.\nIn this Chapter the expression \"plaiting materials\" means materials in a state\nor form suitable for plaiting, interlacing or similar processes; it includes straw,\nosier or willow, bamboos, rushes, reeds, strips of wood, strips of other vegetable\nmaterial (for example, strips of bark, narrow leaves and raffia or other strips\nobtained from broad leaves), unspun natural textile fibres, monofilament and\nstrip and the like of plastics and strips of paper, but not strips of leather or\ncomposition leather or of felt or nonwovens, human hair, horsehair, textile\nrovings or yarns, or monofilament and strip and the like of Chapter 54.\n2.\nThis Chapter does not cover \u2014\n(a)  Wall coverings of heading 48.14;\n(b)  Twine, cordage, ropes or cables, plaited or not (heading 56.07);\n(c)  Footwear or headgear or parts thereof of Chapter 64 or 65;\n(d)  Vehicles or bodies for vehicles of basketware (Chapter 87); or\n(e)  Articles of Chapter 94 (for example, furniture, lamps and lighting fittings).\n3.\nFor the purposes of heading 46.01, the expression \"plaiting materials, plaits\nand similar products of plaiting materials, bound together in parallel\nstrands\" means plaiting materials, plaits and similar products of plaiting\nmaterials, placed side by side and bound together, in the form of sheets, whether\nor not the binding materials are of spun textile materials.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n46.01\nPlaits and similar products of plaiting\nmaterials, whether or not assembled\ninto strips; plaiting materials, plaits\nand similar products of plaiting\nmaterials, bound together in parallel\nstrands or woven, in sheet form,\nwhether or not being finished articles\n(for example, mats, matting, screens).\n4601.20.00\nMats, matting and screens of vegetable\nmaterials\nNO.\n22%\nOther:\n\n4601.91.00\nOf vegetable materials\nKG\n22%\n4601.99.00\nOther\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 157\n\n46.02\nBasketwork, wickerwork and other\narticles, made directly to shape from\nplaiting materials or made up from\ngoods of heading 46.01; articles of\nloofah.\n\n4602.10.00\nOf vegetable materials\nNO.\n22%\n4602.90.00\nOther\nNO.\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 158\nRevised as at 31st December, 2025\nc\n\nSection 10\nPULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL;\nRECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD;\nPAPER AND PAPERBOARD AND ARTICLES THEREOF\n\n47.\nChapter 47 - Pulp of wood or of other fibrous cellulosic material; recovered\n(waste and scrap) paper or paperboard\n47. Note.\n1.\nFor the purposes of heading 47.02, the expression \"chemical wood pulp,\ndissolving grades\" means chemical wood pulp having soda or sulphate wood\npulp after one hour in a caustic soda solution.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n47.01\n4701.00.00\nMechanical wood pulp.\nTON\n22%\n47.02\n4702.00.00\nChemical wood pulp, dissolving\ngrades.\nTON\n22%\n47.03\n4703.00.00\nChemical wood pulp, soda or sulphate,\nother than dissolving grades.\nTON\n22%\n47.04\n4704.00.00\nChemical wood pulp, sulphite, other\nthan dissolving grades.\nTON\n22%\n47.05\n4705.00.00\nWood pulp obtained by a combination\nof mechanical and chemical pulping\nprocesses.\nTON\n22%\n47.06\n4706.00.00\nPulps of fibres derived from recovered\n(waste and scrap) paper or paperboard\nor of other fibrous cellulosic material.\nTON\n22%\n47.07\n4707.00.00\nRecovered (waste and scrap) paper or\npaperboard.\nTON\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 159\n\n48.\nChapter 48 - Paper and paperboard; articles of paper pulp, of paper or of\npaperboard\n48. Notes.\n1.\nFor the purposes of this Chapter, except where the context otherwise requires, a\nreference to \"paper\" includes references to paperboard (irrespective of\nthickness or weight).\n2.\nThis Chapter does not cover \u2014\n(a)  Articles of Chapter 30;\n(b)  Stamping foils of heading 32.12;\n(c)  Perfumed papers or papers impregnated or coated with cosmetics (Chapter\n33);\n(d)  Paper or cellulose wadding impregnated, coated or covered with soap or\ndetergent (heading 34.01), or with polishes, creams or similar preparations\n(heading 34.05);\n(e)  Sensitised paper or paperboard of headings 37.01 to 37.04;\n(f)  Paper impregnated with diagnostic or laboratory reagents (heading 38.22);\n(g)  Paper-reinforced stratified sheeting of plastics, or one layer of paper or\npaperboard coated or covered with a layer of plastics, the latter constituting\nmore than half the total thickness, or articles of such materials, other than\nwall coverings of heading 48.14 (Chapter 39);\n(h)  Articles of heading 42.02 (for example, travel goods);\n(i)  Articles of Chapter 46 (manufactures of plaiting material);\n(j)  Paper yarn or textile articles of paper yarn (Section 11);\n(k)  Articles of Chapter 64 or Chapter 65;\n(l)  Abrasive paper or paperboard (heading 68.05) or paper- or paperboardbacked mica (heading 68.14) (paper and paperboard coated with mica\npowder are, however, to be classified in this Chapter);\n(m)  Metal foil backed with paper or paperboard (Section 15);\n(n)  Articles of heading 92.09; or\n(o)  Articles of Chapter 95 (for example, toys, games, sports requisites) or\nChapter 96 (for example, buttons).\n3.\nSubject to the provisions of Note 7, headings 48.01 to 48.05 include paper and\npaperboard which have been subjected to calendering, super-calendering,\nglazing or similar finishing, false water-marking or surface sizing, and also\npaper, paperboard, cellulose wadding and webs of cellulose fibres, coloured or\nmarbled throughout the mass by any method.  Except where heading 48.03\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 160\nRevised as at 31st December, 2025\nc\n\notherwise requires, these headings do not apply to paper, paperboard, cellulose\nwadding or webs of cellulose fibres which have been otherwise processed.\n4.\nIn this Chapter the expression \"newsprint\" means uncoated paper of a kind used\nfor the printing of newspapers.\n5.\nFor the purposes of heading 48.02, the expressions \"paper and paperboard, of\na kind used for writing, printing or other graphic purposes\" and \"non\nperforated punch-cards and punch tape paper\" mean paper and paperboard\nmade mainly from bleached pulp or from pulp obtained by a mechanical or\nchemi-mechanical process.\n\nHeading 48.02 does not, however, cover filter paper or paperboard (including\ntea-bag paper) or felt paper or paperboard.\n6.\nIn this Chapter \"kraft paper and paperboard\" means paper and paperboard\nwhich consists of fibres obtained by the chemical sulphate or soda processes.\n7.\nExcept where the terms of the headings otherwise require, paper, paperboard,\ncellulose wadding and webs of cellulose fibres answering to a description in two\nor more of the headings 48.01 to 48.11 are to be classified under that one of such\nheadings which occurs last in numerical order in this Act.\n8.\nHeadings 48.01 and 48.03 to 48.09 apply only to paper, paperboard, cellulose\nwadding and webs of cellulose fibres:\n (a)   in strips or rolls; or\n (b)   in rectangular (including square) sheets with one side in the unfolded state.\n9.\nFor the purposes of heading 48.14, the expression \"wallpaper and similar wall\ncoverings\" applies only to \u2014\n (a)  Paper in rolls, suitable for wall or ceiling decoration \u2014\n(i)  Grained, embossed, surface-coloured, design-printed or otherwise\nsurface-decorated (e.g., with textile flock), whether or not coated or\ncovered with transparent protective plastics;\n(ii)  With an uneven surface resulting from the incorporation of particles\nof wood, straw, etc.;\n(iii)  Coated or covered on the face side with plastics, the layer of plastics\nbeing grained, embossed, coloured, design-printed or otherwise\ndecorated; or\n(iv)  Covered on the face side with plaiting material, whether or not bound\ntogether in parallel strands or woven;\n(b)   Borders and friezes, of paper, treated as above, whether or not in rolls,\nsuitable for wall or ceiling decoration;\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 161\n\n(c)   Wall coverings of paper made up of several panels, in rolls or sheets,\nprinted so as to make up a scene, design or motif when applied to a wall.\n\nProducts on a base of paper or paperboard, suitable for use both as floor\ncoverings and as wall coverings, are to be classified in heading 48.15.\n10. Heading 48.20 does not cover loose sheets or cards, cut to size, whether or not\nprinted, embossed or perforated.\n11. Heading 48.23 applies, inter alia, to perforated paper or paperboard cards for\nJacquard or similar machines and paper lace.\n12. Except for the goods of heading 48.14 or 48.21, paper, paperboard, cellulose\nwadding and articles thereof, printed with motifs, characters or pictorial\nrepresentations, which are not merely incidental to the primary use of the goods,\nfall in Chapter 49.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n48.01\n4801.00.00\nNewsprint, in rolls or sheets.\nTON\n22%\n48.02\n4802.00.00\nUncoated paper and paperboard, of a\nkind used for writing, printing or other\ngraphic purposes, and non perforated\npunch-cards and punch tape paper, in\nrolls or rectangular (including square)\nsheets, of any size, other than paper of\nheading 48.01 or 48.03; hand-made\npaper and paperboard.\nKG\n22%\n48.03\n4803.00.00\nToilet or facial tissue stock, towel or\nnapkin stock and similar paper of a\nkind used for household or sanitary\npurposes, cellulose wadding and webs\nof cellulose fibres, whether or not\ncreped, crinkled, embossed,\nperforated, surface-coloured, surfacedecorated or printed, in rolls or sheets.\nKG\n22%\n48.04\n4804.00.00\nUncoated kraft paper and paperboard,\nin rolls or sheets, other than that of\nheading 48.02 or 48.03.\nKG\n22%\n48.05\n4805.00.00\nOther uncoated paper and paperboard,\nin rolls or sheets, not further worked or\nprocessed than as specified in Note 3\nto this Chapter.\nKG\n22%\n48.06\n4806.00.00\nVegetable parchment, greaseproof\npapers, tracing papers and glassine\nand other glazed transparent or\ntranslucent papers, in rolls or sheets.\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 162\nRevised as at 31st December, 2025\nc\n\n48.07\n4807.00.00\nComposite paper and paperboard\n(made by sticking flat layers of paper\nor paperboard together with an\nadhesive), not surface-coated or\nimpregnated, whether or not internally\nreinforced, in rolls or sheets.\nKG\n22%\n48.08\n4808.00.00\nPaper and paperboard, corrugated\n(with or without glued flat surface\nsheets), creped, crinkled, embossed or\nperforated, in rolls or sheets, other\nthan paper of the kind described in\nheading 48.03.\nKG\n22%\n48.09\n4809.00.00\nCarbon paper, self-copy paper and\nother copying or transfer papers\n(including coated or impregnated\npaper for duplicator stencils or offset\nplates), whether or not printed, in rolls\nor sheets.\nKG\n22%\n48.10\n4810.00.00\nPaper and paperboard, coated on one\nor both sides with kaolin (China clay)\nor other inorganic substances, with or\nwithout a binder, and with no other\ncoating, whether or not surfacecoloured, surface-decorated or printed,\nin rolls or rectangular (including\nsquare) sheets, of any size.\nKG\n22%\n48.11\n4811.00.00\nPaper, paperboard, cellulose wadding\nand webs of cellulose fibres, coated,\nimpregnated, covered, surfacecoloured, surface-decorated or printed,\nin rolls or rectangular (including\nsquare) sheets, of any size, other than\ngoods of the kind described in heading\n48.03, 48.09 or 48.10.\nKG\n22%\n48.12\n4812.00.00\nFilter blocks, slabs and plates, of\npaper pulp.\nKG\n22%\n48.13\n4813.00.00\nCigarette paper, whether or not cut to\nsize or in the form of booklets or\ntubes.\nKG\n42%\n48.14\n4814.00.00\nWallpaper and similar wall coverings;\nwindow transparencies of paper.\nKG\n22%\n48.15\n4815.00.00\nFloor coverings on a base of paper or\nof paperboard, whether or not cut to\nsize.\nKG\n22%\n48.16\n4816.00.00\nCarbon paper, self-copy paper and\nother copying or transfer papers (other\nthan those of heading 48.09),\nduplicator stencils and offset plates, of\npaper, whether or not put up in boxes.\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 163\n\n48.17\nEnvelopes, letter cards, plain\npostcards and correspondence cards,\nof paper or paperboard; boxes,\npouches, wallets and writing\ncompendiums, of paper or paperboard,\ncontaining an assortment of paper\nstationery.\n4817.10.00\nEnvelopes\nKG\n22%\n4817.20.00\nLetter cards, plain postcards and\ncorrespondence cards\nKG\n22%\n4817.30.00\nBoxes, pouches, wallets and writing\ncompendiums, of paper or paperboard,\ncontaining an assortment of paper\nstationery\nKG\n22%\n48.18\n\nToilet paper and similar paper,\ncellulose wadding or webs of cellulose\nfibres, of a kind used for household or\nsanitary purposes, in rolls of a width\nnot exceeding 36 cm, or cut to size or\nshape; handkerchiefs, cleansing\ntissues, towels, tablecloths, serviettes,\nnapkins for babies, tampons, bed\nsheets and similar household, sanitary\nor hospital articles, articles of apparel\nand clothing accessories, of paper\npulp, paper, cellulose wadding or webs\nof cellulose fibres.\n\n4818.10.00\nToilet paper\nKG\n22%\n4818.20.00\nHandkerchiefs, cleansing or facial tissues\nand towels\nKG\n22%\n4818.30.00\nTablecloths and serviettes\nKG\n22%\n4818.40.00\nSanitary towels and tampons, napkins\nand napkin liners for babies and similar\nsanitary articles\nKG\n22%\n\n4818.50.00\nArticles of apparel and clothing\naccessories\nKG\n22%\n4818.90.00\nOther\nKG\n22%\n48.19\nCartons, boxes, cases, bags and other\npacking containers, of paper,\npaperboard, cellulose wadding or\nwebs of cellulose fibres; box files,\nletter trays, and similar articles, of\npaper or paperboard of a kind used in\noffices, shops or the like.\n\n4819.10.00\nCartons, boxes and cases, of corrugated\npaper or paperboard\nKG\n22%\n4819.20.00\nFolding cartons, boxes and cases, of noncorrugated paper or paperboard\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 164\nRevised as at 31st December, 2025\nc\n\n4819.30.00\nSacks and bags.\nKG\n22%\n\n4819.40.00\nOther sacks and bags, including cones\nKG\n22%\n4819.50.00\nOther packing containers, including\nrecord sleeves\nKG\n22%\n4819.60.00\nBox files, letter trays, storage boxes and\nsimilar articles, of a kind used in offices,\nshops or the like\nKG\n22%\n48.20\nRegisters, account books, note books,\norder books, receipt books, letter\npads, memorandum pads, diaries and\nsimilar articles, exercise books,\nblotting-pads, binders (loose-leaf or\nother), folders, file covers, manifold\nbusiness forms, interleaved carbon\nsets and other articles of stationery, of\npaper or paperboard; albums for\nsamples or for collections and book\ncovers, of paper or paperboard.\n\n4820.10.00\nRegisters, account books, note books,\norder books, receipt books, letter pads,\nmemorandum pads, diaries and similar\narticles\nKG\n22%\n\n4820.20.00\nExercise books\nKG\n0%\n4820.20.10\nNote book paper including loose-leaf\nKG\n0%\n4820.20.15\nComposition books\nKG\n0%\n\n4820.30.00\nBinders (other than book covers), folders\nand file covers\nKG\n22%\n4820.40.00\nManifold business forms and interleaved\ncarbon sets\nKG\n22%\n4820.50.00\nAlbums for samples or for collections\nKG\n22%\n4820.90.00\nOther\nKG\n22%\n48.21\n4821.00.00\nPaper or paperboard labels of all\nkinds, whether or not printed.\nKG\n22%\n48.22\nBobbins, spools, cops and similar\nsupports of paper pulp, paper or\npaperboard (whether or not perforated\nor hardened).\n4822.10.00\nOf a kind used for winding textile yarn\nKG\n22%\n4822.90.00\nOther\nKG\n22%\n48.23\n\nOther paper, paperboard, cellulose\nwadding and webs of cellulose fibres,\ncut to size or shape; other articles of\npaper pulp, paper, paperboard,\ncellulose wadding or webs of cellulose\nfibres.\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 165\n\n4823.10.00\nGummed or adhesive paper, in strips or\nrolls:\nKG\n22%\n\n4823.20.00\nFilter paper and paperboard\nKG\n22%\n4823.40.00\nRolls, sheets and dials, printed for selfrecording apparatus\nKG\n22%\n4823.60.00\nTrays, dishes, plates, cups and the like, of\npaper or paperboard\nKG\n22%\n\n4823.70.00\nMoulded or pressed articles of paper pulp\nKG\n22%\n\n4823.90.00\nOther\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 166\nRevised as at 31st December, 2025\nc\n\n49.\nChapter 49 - Printed books, newspapers, pictures and other products of the\nprinting industry; manuscripts, typescripts and plans\n49. Notes.\n1.\nThis Chapter does not cover \u2014\n(a)  Photographic negatives or positives on transparent bases (Chapter 37);\n(b)  Maps, plans or globes, in relief, whether or not printed (heading 90.23);\n(c)  Playing cards or other goods of Chapter 95; or\n(d)  Original engravings, prints or lithographs (heading 97.02), postage or\nrevenue stamps, stamp-postmarks, first-day covers, postal stationery or the\nlike of heading 97.04, antiques of an age exceeding one hundred years or\nother articles of Chapter 97.\n2.\nFor the purposes of Chapter 49, the term \"printed\" also means reproduced by\nmeans of a duplicating machine, produced under the control of an automatic\ndata processing machine, embossed, photographed, photocopied, thermocopied\nor typewritten.\n3.\nNewspapers, journals and periodicals which are bound otherwise than in paper,\nand sets of newspapers, journals or periodicals comprising more than one\nnumber under a single cover are to be classified in heading 49.01, whether or\nnot containing advertising material.\n4.\nHeading 49.01 also covers \u2014\n(a)  A collection of printed reproductions of, for example, works of art or\ndrawings, with a relative text, put up with numbered pages in a form\nsuitable for binding into one or more volumes;\n(b)  A pictorial supplement accompanying, and subsidiary to, a bound volume;\nand\n(c)  Printed parts of books or booklets, in the form of assembled or separate\nsheets or signatures, constituting the whole or a part of a complete work\nand designed for binding.\n\nHowever, printed pictures or illustrations not bearing a text, whether in the form\nof signatures or separate sheets, fall in heading 49.11.\n5.\nSubject to Note 3 to this Chapter, heading 49.01 does not cover publications\nwhich are essentially devoted to advertising (for example, brochures, pamphlets,\nleaflets, trade catalogues, year books published by trade associations, tourist\npropaganda).  Such publications are to be classified in heading 49.11.\n6.\nFor the purposes of heading 49.03, the expression \"children's picture books\"\nmeans books for children in which the pictures form the principal interest and\nthe text is subsidiary.\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 167\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n49.01\nPrinted books, brochures, leaflets and\nsimilar printed matter, whether or not\nin single sheets.\n4901.10.00\nIn single sheets, whether or not folded\nKG\n0%\nOther:\n4901.91.00\nDictionaries and encyclopaedias, and\nserial instalments thereof\nNO.\n0%\n4901.91.10\nProfessional Reference Books (used by\ndoctors, lawyers, accountants, etc.)\nNO.\n22%\n4901.99.00\nOther\nNO.\n0%\n49.02\n4902.00.00\nNewspapers, journals and periodicals,\nwhether or not illustrated or containing\nadvertising material.\nNO.\n0%\n49.03\n4903.00.00\nChildren's picture, drawing or\ncolouring books.\nNO.\n0%\n49.04\n4904.00.00\nMusic, printed or in manuscript,\nwhether or not bound or illustrated.\nKG\n0%\n49.05\n\nMaps and hydrographic or similar\ncharts of all kinds, including atlases,\nwall maps, topographical plans and\nglobes, printed.\n\n4905.10.00\nGlobes\nKG\n0%\nOther:\n4905.91.00\nIn book form\nNO.\n0%\n4905.99.00\nOther:\nKG\n0%\n49.06\n4906.00.00\nPlans and drawings for architectural,\nengineering, industrial, commercial,\ntopographical or similar purposes,\nbeing originals drawn by hand; handwritten texts; photographic\nreproductions on sensitised paper and\ncarbon copies of the foregoing.\nKG\n0%\n49.07\n\nUnused postage, revenue or similar\nstamps of current or new issue in the\ncountry in which they have, or will\nhave, a recognised face value; stampimpressed paper; banknotes; cheque\nforms; stock, share or bond\ncertificates and similar documents of\ntitle.\n\n4907.00.10\nUnused postage, revenue or similar\nstamps of current or new issue in the\ncountry in which they have, or will\nKG\n0%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 168\nRevised as at 31st December, 2025\nc\n\nhave, a recognised face value;\nTravellers cheques; banknotes.\n\n4907.00.11\nStamp-impressed paper; Cheque\nforms; Stock, share or bond\ncertificates and similar documents of\ntitle.\nKG\n22%\n49.08\n4908.00.00\nTransfers (decalcomanias).\nKG\n22%\n49.09\n4909.00.00\nPrinted or illustrated postcards;\nprinted cards bearing personal\ngreetings, messages or\nannouncements, whether or not\nillustrated, with or without envelopes\nor trimmings.\nTHS\n22%\n49.10\n4910.00.00\nCalendars of any kind, printed,\nincluding calendar blocks.\nKG\n0%\n49.11\nOther printed matter, including printed\npictures and photographs.\n4911.10.00\nTrade advertising material, commercial\ncatalogues and the like\nKG\n0%\n\nOther:\n\n4911.91.00\nPictures, designs and photographs\nKG\n0%\n\n4911.99.00\nOther: Other architectural and\nengineering plans\nNO.\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 169\n\nSection 11\nTEXTILES AND TEXTILE ARTICLES\n50.\nChapter 50 - Silk.\n50. Notes.\n1.\nThis Section does not cover \u2014\n(a)  Animal brush making bristles or hair (heading 05.02); horsehair or\nhorsehair waste (heading 05.03);\n(b)  Human hair or articles of human hair (heading 05.01, 67.03 or 67.04),\nexcept straining cloth of a kind commonly used in oil presses or the\nlike (heading 59.11);\n(c)  Cotton linters or other vegetable materials of Chapter 14;\n(d)  Asbestos of heading 25.24 or articles of asbestos or other products of\nheading 68.12 or 68.13;\n(e)  Articles of heading 30.05 or 30.06 (for example, wadding, gauze,\nbandages and similar articles for medical, surgical, dental or\nveterinary purposes, sterile surgical suture materials); yarn used to\nclean between the teeth (dental floss), in individual retail packages,\nof heading 33.06;\n(f)  Sensitised textiles of headings 37.01 to 37.04;\n(g)  Monofilament or strip or the like (for example, artificial straw) of\nplastics (Chapter 39), or plaits or fabrics or other basketware or\nwickerwork of such monofilament or strip (Chapter 46);\n(h)  Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated,\ncoated, covered or laminated with plastics, or articles thereof, of\nChapter 39;\n(i)  Woven, knitted or crocheted fabrics, felt or nonwovens, impregnated,\ncoated, covered or laminated with rubber, or articles thereof, of\nChapter 40;\n(j)  Hides or skins with their hair or wool on (Chapter 41 or 43) or articles\nof furskin, artificial fur or articles thereof, of heading 43.03 or 43.04;\n(k)  Articles of textile materials of heading 42.01 or 42.02;\n(l)  Products or articles of Chapter 48 (for example, cellulose wadding);\n(m)  Footwear or parts of footwear, gaiters or leggings or similar articles\nof Chapter 64;\n(n)  Hair-nets or other headgear or parts thereof of Chapter 65;\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 170\nRevised as at 31st December, 2025\nc\n\n(o)  Goods of Chapter 67;\n(p)  Abrasive-coated textile material (heading 68.05) and also carbon\nfibres or articles of carbon fibres of heading 68.15;\n(q)  Glass fibres or articles of glass fibres, other than embroidery with\nglass thread on a visible ground of fabric (Chapter 70);\n(r)  Articles of Chapter 94 (for example, furniture, bedding, lamps and\nlighting fittings);\n(s)  Articles of Chapter 95 (for example, toys, games, sports requisites\nand nets);\n(t)  Articles of Chapter 96 (for example, brushes, travel sets for sewing,\nslide fasteners and typewriter ribbons); or\n(u)  Articles of Chapter 97.\n2.    (A)  Goods classifiable in Chapters 50 to 55 or in heading 58.09 or 59.02 and\nof a mixture of two or more textile materials are to be classified as if\nconsisting wholly of that one textile material which predominates by\nweight over any other single textile material.\n\nWhen no one textile material predominates by weight, the goods are to be\nclassified as if consisting wholly of that one textile material which is\ncovered by the heading which occurs last in numerical order among those\nwhich equally merit consideration.\n(B)  For the purposes of the above rule \u2014\n(a)  Gimped horsehair yarn (heading 51.10) and metallised yarn (heading\n56.05) are to be treated as a single textile material the weight of which\nis to be taken as the aggregate of the weights of its components; for\nthe classification of woven fabrics, metal thread is to be regarded as\na textile material;\n(b) The choice of appropriate heading shall be effected by determining\nfirst the Chapter and then the applicable heading within that Chapter,\ndisregarding any materials not classified in that Chapter;\n(c)  When both Chapters 54 and 55 are involved with any other Chapter,\nChapters 54 and 55 are to be treated as a single Chapter;\n(d)  Where a Chapter or a heading refers to goods of different textile\nmaterials, such materials are to be treated as a single textile material.\n(C)  The provisions of paragraphs (A) and (B) above apply also to the yarns\nreferred to in Note 3, 4, 5 or 6 below.\n3.    (A)  For the purposes of this Section, and subject to the exceptions in paragraph\n(B) below, yarns (single, multiple (folded) or cabled) of the following\ndescriptions are to be treated as \"twine, cordage, ropes and cables\"\u2014\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 171\n\n(a)  Of silk or waste silk;\n(b)  Of man-made fibres (including yarn of two or more monofilaments\nof Chapter 54);\n(c)  Of true hemp or flax \u2014\n(i)  Polished or glazed; or\n(ii  Not polished or glazed;\n(d)  Of coir, consisting of three or more plies;\n(e)  Of other vegetable fibres; or\n(f)  Reinforced with metal thread.\n(B)  Exceptions \u2014\n(a)  Yarn of wool or other animal hair and paper yarn, other than yarn\nreinforced with metal thread;\n(b)  Man-made filament tow of Chapter 55 and multifilament yarn\nwithout twist or with a twist of Chapter 54;\n(c)  Silk worm gut of heading 50.06, and monofilaments of Chapter 54;\n(d)  Metallised yarn of heading 56.05; yarn reinforced with metal thread\nis subject to paragraph (A) (f) above; and\n(e)  Chenille yarn, gimped yarn and loop wale-yarn of heading 56.06.\n4.   (A) For the purposes of Chapters 50, 51, 52, 54 and 55, the expression \"put up\nfor retail sale\" in relation to yarn means, subject to the exceptions in\nparagraph (B) below, yarn (single, multiple (folded) or cabled) put up\u2014\n(a)  On cards, reels, tubes or similar supports:\n(b)  In balls, hanks or skeins:\n(c)  In hanks or skeins comprising several smaller hanks or skeins\nseparated by dividing threads which render them independent one of\nthe other, each of uniform weight not exceeding \u2014\n (B) Exceptions \u2014\n(a)  Single yarn of any textile material, except \u2014\n(i)  Single yarn of wool or fine animal hair, unbleached; and\n(ii) Single yarn of wool or fine animal hair, bleached, dyed or\nprinted;\n(b)  Multiple (folded) or cabled yarn, unbleached \u2014\n(i)  Of silk or waste silk, however put up; or\n(ii) Of other textile material except wool or fine animal hair, in\nhanks or skeins;\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 172\nRevised as at 31st December, 2025\nc\n\n(c) Multiple (folded) or cabled yarn of silk or waste silk, bleached, dyed\nor printed; and\n(d) Single, multiple (folded) or cabled yarn of any textile material \u2014\n(i)  In cross-reeled hanks or skeins; or\n(ii) Put up on supports or in some other manner indicating its use in\nthe textile industry (for example, on cops, twisting mill tubes,\npirns, conical bobbins or spindles, or reeled in the form of\ncocoons for embroidery looms).\n5.\nFor the purposes of headings 52.04, 54.01 and 55.08 the expression \"sewing\nthread\" means multiple (folded) or cabled yarn \u2014\n(a)  Put up on supports (for example, reels, tubes);\n(b)  Dressed for use as sewing thread; and\n(c)  With a final \"Z\" twist.\n6.\nFor the purposes of this Section, the expression \"high tenacity yarn\" means\nyarn having a tenacity, expressed in cN\/tex (centinewtons per tex) \u2014\n\nSingle yarn of nylon or other polyamides, or of polyesters\n\nMultiple (folded) or cabled yarn of nylon or other polyamides, or of\npolyesters\n\nSingle, multiple (folded) or cabled yarn of viscose rayon.\n7.\nFor the purposes of this Section, the expression \"made up\" means \u2014\n(a)  Cut otherwise than into squares or rectangles;\n(b)  Produced in the finished state, ready for use (or merely needing\nseparation by cutting dividing threads) without sewing or other\nworking (for example, certain dusters, towels, table cloths, scarf\nsquares, blankets);\n(c)  Hemmed or with rolled edges, or with a knotted fringe at any of the\nedges, but excluding fabrics the cut edges of which have been\nprevented from unravelling by whipping or by other simple means;\n(d)  Cut to size and having undergone a process of drawn thread work;\n(e)  Assembled by sewing, gumming or otherwise (other than piece\ngoods consisting of two or more lengths of identical material joined\nend to end and piece goods composed of two or more textiles\nassembled in layers, whether or not padded);\n(f)  Knitted or crocheted to shape, whether presented as separate items or\nin the form of a number of items in the length.\n8.\nFor the purposes of Chapters 50 to 60 \u2014\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 173\n\n(a)  Chapters 50 to 55 and 60 and, except where the context otherwise\nrequires, Chapters 56 to 59 do not apply to goods made up within the\nmeaning of Note 7 above; and\n(b)  Chapters 50 to 55 and 60 do not apply to goods of Chapters 56 to 59.\n9.\nThe woven fabrics of Chapters 50 to 55 include fabrics consisting of layers of\nparallel textile yarns superimposed on each other at acute or right angles.  These\nlayers are bonded at the intersections of the yarns by an adhesive or by thermal\nbonding.\n10. Elastic products consisting of textile materials combined with rubber threads are\nclassified in this Section.\n11. For the purposes of this Section, the expression \"impregnated\" includes\n\"dipped\".\n12. For the purposes of this Section, the expression \"polyamides\" includes\n\"aramids\".\n13. Unless the context otherwise requires, textile garments of different headings are\nto be classified in their own headings even if put up in sets for retail sale.  For\nthe purposes of this Note, the expression \"textile garments\" means garments of\nheadings 61.01 to 61.14 and headings 62.01 to 62.11.\n14. In this Section and, where applicable, throughout this Act, the following\nexpressions have the meanings hereby assigned to them \u2014\n(a)  Elastomeric yarn\n\nFilament yarn, including monofilament, of synthetic textile material,\nother than textured yarn.\n(b)  Unbleached yarn\nYarn which \u2014\n(i)  has the natural colour of its constituent fibres and has not been\nbleached, dyed (whether or not in the mass) or printed; or\n(ii)  is of indeterminate colour (\"grey yarn\"), manufactured from\ngarnetted stock.\n\nSuch yarn may have been treated with a colourless dressing or\nfugitive dye (which disappears after simple washing with soap)\nand, in the case of man-made fibres, treated in the mass with\ndelustring agents (for example, titanium dioxide).\n (c)  Bleached yarn\nYarn which \u2014\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 174\nRevised as at 31st December, 2025\nc\n\n(i)  has undergone a bleaching process, is made of bleached fibres\nor, unless the context otherwise requires, has been dyed white\n(whether or not in the mass) or treated with a white dressing;\n(ii)  consists of a mixture of unbleached and bleached fibres; or\n(iii)  is multiple (folded) or cabled and consists of unbleached and\nbleached yarns.\n(d)  Coloured (dyed or printed) yarn\nYarn which \u2014\n(i)  is dyed (whether or not in the mass) other than white or in a\nfugitive colour, or printed, or made from dyed or printed fibres;\n(ii)  consists of a mixture of dyed fibres of different colours or of a\nmixture of unbleached or bleached fibres with coloured fibres\n(marl or mixture yarns), or is printed in one or more colours at\nintervals to give the impression of dots;\n(iii)  is obtained from slivers or rovings which have been printed; or\n(iv) is multiple (folded) or cabled and consists of unbleached or\nbleached yarn and coloured yarn.\n\nThe above definitions also apply, mutatis mutandis, to\nmonofilament and to strip or the like of Chapter 54.\n(e)  Unbleached woven fabric\nWoven fabric made from unbleached yarn and which has not been\nbleached, dyed or printed.  Such fabric may have been treated\nwith a colourless dressing or a fugitive dye.\n(f) Bleached woven fabric\nWoven fabric which \u2014\n(i)  has been bleached or, unless the context otherwise requires,\ndyed white or treated with a white dressing, in the piece;\n(ii)  consists of bleached yarn; or\n(iii)  consists of unbleached and bleached yarn.\n(g)  Dyed woven fabric\nWoven fabric which \u2014\n (i)  is dyed a single uniform colour other than white (unless the\ncontext otherwise requires) or has been treated with a coloured\nfinish other than white (unless the context otherwise requires),\nin the piece; or\n(ii)  consists of coloured yarn of a single uniform colour.\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 175\n\n(h)  Woven fabric of yarns of different colours\nWoven fabric (other than printed woven fabric) which \u2014\n(i)  consists of yarns of different colours or yarns of different\nshades of the same colour (other than the natural colour of the\nconstituent fibres);\n(ii)  consists of unbleached or bleached yarn and coloured yarn; or\n(iii)  consists of marl or mixture yarns.\n\n(In all cases, the yarn used in selvedges and piece ends is not taken\ninto consideration.)\n (i)  Printed woven fabric\n\nWoven fabric which has been printed in the piece, whether or not\nmade from yarns of different colours.\n\n(The following are also regarded as printed woven fabrics\u2014 woven\nfabrics bearing designs made, for example, with a brush or spray gun,\nby means of transfer paper, by flocking or by the batik process.)\n\nThe process of mercerisation does not affect the classification of\nyarns or fabrics within the above categories.\n\nThe definitions at (e) to (i) above apply, mutatis mutandis, to knitted\nor crocheted fabrics.\n(j)  Plain weave\n\nA fabric construction in which each yarn of the weft passes\nalternately over and under successive yarns of the warp and each yarn\nof the warp passes alternately over and under successive yarns of the\nweft.\n2.   (A)  Products of Chapters 56 to 63 containing two or more textile materials are\nto be regarded as consisting wholly of that textile material which would be\nselected under Note 2 to this Section for the classification of a product of\nChapters 50 to 55 or of heading 58.09 consisting of the same textile\nmaterials.\n (B) For the application of this rule \u2014\n(a)  where appropriate, only the part which determines the classification\nunder Interpretative Rule 3 shall be taken into account;\n(b)  in the case of textile products consisting of a ground fabric and a pile\nor looped surface no account shall be taken of the ground fabric;\n(c)  in the case of embroidery of heading 58.10 and goods thereof, only\nthe ground fabric shall be taken into account.  However, embroidery\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 176\nRevised as at 31st December, 2025\nc\n\nwithout visible ground, and goods thereof, shall be classified with\nreference to the embroidering threads alone.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n50.01\n5001.00.00\nSilk-worm cocoons suitable for reeling.\nKG\n12%\n50.02\n5002.00.00\nRaw silk (not thrown).\nKG\n12%\n50.03\n5003.00.00\nSilk waste (including cocoons\nunsuitable for reeling, yarn waste and\ngarnetted stock).\nKG\n12%\n50.04\n5004.00.00\nSilk yarn (other than yarn spun from\nsilk waste) not put up for retail sale.\nKG\n12%\n50.05\n5005.00.00\nYarn spun from silk waste, not put up\nfor retail sale.\nKG\n12%\n50.06\n5006.00.00\nSilk yarn and yarn spun from silk\nwaste, put up for retail sale; silk-worm\ngut.\nKG\n12%\n50.07\n5007.00.00\nWoven fabrics of silk or of silk waste.\nM2\n12%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 177\n\n51.\nChapter 51 - Wool, fine or coarse animal hair; horsehair yarn and woven\nfabric\n51. Note.\n1.\nThroughout this Act \u2014\n(a)  \"Wool\" means the natural fibre grown by sheep or lambs;\n(b)  \"Fine animal hair\" means the hair of alpaca, llama, vicuna, camel, yak,\nAngora, Tibetan, Kashmir or similar goats (but not common goats), rabbit\n(including Angora rabbit), hare, beaver, nutria or musk-rat;\n(c)  \"Coarse animal hair\" means the hair of animals not mentioned above,\nexcluding brush-making hair and bristles (heading 05.02) and horsehair\n(heading 05.03).\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n51.01\n5101.00.00\nWool, not carded or combed.\nKG\n12%\n51.02\n5102.00.00\nFine or coarse animal hair, not carded\nor combed.\nKG\n12%\n51.03\n5103.00.00\nWaste of wool or of fine or coarse\nanimal hair, including yarn waste but\nexcluding garnetted stock.\nKG\n12%\n51.04\n5104.00.00\nGarnetted stock of wool or of fine or\ncoarse animal hair.\nKG\n12%\n51.05\n5105.00.00\nWool and fine or coarse animal hair,\ncarded or combed (including combed\nwool in fragments).\nKG\n12%\n51.06\n5106.00.00\nYarn of carded wool, not put up for\nretail sale.\nKG\n0%\n51.07\n5107.00.00\nYarn of combed wool, not put up for\nretail sale.\nKG\n0%\n51.08\n5108.00.00\nYarn of fine animal hair (carded or\ncombed), not put up for retail sale.\nKG\n0%\n51.09\n5109.00.00\nYarn of wool or of fine animal hair, put\nup for retail sale.\nKG\n0%\n51.10\n5110.00.00\nYarn of coarse animal hair or of\nhorsehair (including gimped horsehair\nyarn), whether or not put up for retail\nsale.\nKG\n0%\n51.11\n5111.00.00\nWoven fabrics of carded wool or of\ncarded fine animal hair.\nM2\n12%\n51.12\n5112.00.00\nWoven fabrics of combed wool or of\ncombed fine animal hair.\nM2\n12%\n51.13\n5113.00.00\nWoven fabrics of coarse animal hair or\nof horsehair.\nM2\n12%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 178\nRevised as at 31st December, 2025\nc\n\n52.\nChapter 52 - Cotton\n52. Note.\n1.\nFor the purposes of subheadings 5209.42.00 and 5211.40.00, the expression\n\"denim\" means fabrics of yarns of different colours, of 3-thread or 4-thread\ntwill, including broken twill, warp faced, the warp yarns of which are of one and\nthe same colour and the weft yarns of which are unbleached, bleached, dyed\ngrey or coloured a lighter shade of the colour of the warp yarns.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n52.01\n5201.00.00\nCotton, not carded or combed.\nKG\n12%\n52.02\n5202.00.00\nCotton waste (including yarn waste\nand garnetted stock).\nKG\n12%\n52.03\n5203.00.00\nCotton, carded or combed.\nKG\n12%\n52.04\n5204.00.00\nCotton sewing thread, whether or not\nput up for retail sale.\nKG\n12%\n52.05\n5205.00.00\nCotton yarn (other than sewing\nthread), not put up for retail sale.\nKG\n12%\n52.06\n5206.00.00\nNot in use\n52.07\n5207.00.00\nCotton yarn (other than sewing thread)\nput up for retail sale.\nKG\n12%\n52.08\n5208.00.00\nWoven fabrics of cotton.\nKG\n12%\n52.09\nWoven fabrics of cotton.\nUnbleached:\n5209.11.00\nPlain weave\nKG\n12%\n5209.12.00\nthread or 4-thread twill, including cross\ntwill\nKG\n12%\n5209.19.00\nOther fabrics\nKG\n12%\nBleached:\n5209.21.00\nPlain weave\nKG\n12%\n5209.22.00\nthread or 4-thread twill, including cross\ntwill\nKG\n12%\n5209.29.00\nOther fabrics\nKG\n12%\nDyed:\n5209.31.00\nPlain weave\nKG\n12%\n\n5209.32.00\nthread or 4-thread twill, including cross\ntwill\nKG\n12%\n5209.39.00\nOther fabrics\nKG\n12%\nOf yarns of different colours:\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 179\n\n5209.41.00\nPlain weave\nKG\n12%\n\n5209.42.00\nDenim\nKG\n12%\n5209.43.00\nOther fabrics of 3-thread or 4-thread twill,\nincluding cross twill\nKG\n12%\n\n5209.49.00\nOther fabrics\nKG\n12%\n\nPrinted:\n\n5209.51.00\nPlain weave\nKG\n12%\n5209.52.00\nthread or 4-thread twill, including cross\ntwill\nKG\n12%\n5209.59.00\nOther fabrics\nKG\n12%\n52.11\nWoven fabrics of cotton, mixed mainly\nor solely with man-made fibres.\n5211.10.00\nUnbleached:\nKG\n12%\n5211.20.00\nBleached:\nKG\n12%\n5211.30.00\nDyed:\nKG\n12%\n5211.40.00\nOf yarns of different colours:\nKG\n12%\n5211.50.00\nPrinted:\nKG\n12%\n52.12\n5212.00.00\nOther woven fabrics of cotton.\nKG\n12%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 180\nRevised as at 31st December, 2025\nc\n\n53.\nChapter 53 - Other vegetable textile fibres; paper yarn and woven fabrics of\npaper yarn\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n53.01\n5301.00.00\nFlax, raw or processed but not spun;\nflax tow and waste (including yarn\nwaste and garnetted stock).\nKG\n12%\n53.02\n5302.00.00\nTrue hemp (Cannabis sativa L.), raw or\nprocessed but not spun; tow and\nwaste of true hemp (including yarn\nwaste and garnetted stock).\nKG\n12%\n53.03\n5303.00.00\nJute and other textile bast fibres\n(excluding flax, true hemp and ramie),\nraw or processed but not spun; tow\nand waste of these fibres (including\nyarn waste and garnetted stock).\nKG\n12%\n53.04\n5304.00.00\nSisal and other textile fibres of the\ngenus Agave, raw or processed but\nnot spun; tow and waste of these\nfibres (including yarn waste and\ngarnetted stock).\nKG\n12%\n53.05\n5305.00.00\nCoconut, abaca (Manila hemp or Musa\ntextilis Nee), ramie and other vegetable\ntextile fibres, not elsewhere specified\nor included, raw or processed but not\nspun; tow, noils and waste of these\nfibres (including yarn waste and\ngarnetted stock).\nKG\n12%\n53.06\n5306.00.00\nFlax yarn.\nKG\n12%\n53.07\n5307.00.00\nYarn of jute or of other textile bast\nfibres of heading 53.03.\nKG\n12%\n53.08\n5308.00.00\nYarn of other vegetable textile fibres;\npaper yarn.\nKG\n12%\n53.09\n5309.00.00\nWoven fabrics of flax.\nM2\n12%\n53.10\n5310.00.00\nWoven fabrics of jute or of other textile\nbast fibres of heading 53.03.\nM2\n12%\n53.11\n5311.00.00\nWoven fabrics of other vegetable\ntextile fibres; woven fabrics of paper\nyarn.\nKG\n12%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 181\n\n54.\nChapter 54 - Man-made filaments\n54. Notes.\n1.\nThroughout this Act, the term \"man-made fibres\" means staple fibres and\nfilaments of organic polymers produced by manufacturing processes, either \u2014\n(a)  By polymerisation of organic monomers, such as polyamides, polyesters,\npolyurethanes or polyvinyl derivatives; or\n(b)  By chemical transformation of natural organic polymers (for example,\ncellulose, casein, proteins or algae), such as viscose rayon, cellulose\nacetate, cupro or alginates.\n\nThe terms \"synthetic\" and \"artificial\", used in relation to fibres, mean \u2014\nsynthetic: fibres as defined at (a); artificial: fibres as defined at (b).\n\nThe terms \"man-made\", \"synthetic\" and \"artificial\" shall have the same\nmeanings when used in relation to \"textile materials\".\n2.\nHeadings 54.02 and 54.03 do not apply to synthetic or artificial filament tow of\nChapter 55.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n54.01\n5401.00.00\nSewing thread of man-made filaments,\nwhether or not put up for retail sale.\nKG\n22%\n54.02\n5402.00.00\nSynthetic filament yarn (other than\nsewing thread), not put up for retail\nsale, including synthetic\nmonofilament.\nKG\n22%\n54.03\n5403.00.00\nArtificial filament yarn (other than\nsewing thread), not put up for retail\nsale, including artificial monofilament.\nKG\n22%\n54.04\n5404.00.00\nSynthetic monofilament; strip and the\nlike (for example, artificial straw) of\nsynthetic textile materials.\nKG\n22%\n54.05\n5405.00.00\nArtificial monofilament; strip and the\nlike (for example, artificial straw) of\nartificial textile materials.\nKG\n22%\n54.06\n5406.00.00\nMan-made filament yarn (other than\nsewing thread), put up for retail sale.\nKG\n22%\n54.07\n5407.00.00\nWoven fabrics of synthetic filament\nyarn, including woven fabrics obtained\nfrom materials of heading 54.04.\nKG\n12%\n54.08\n5408.00.00\nWoven fabrics of artificial filament\nyarn, including woven fabrics obtained\nfrom materials of heading 54.05\nKG\n12%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 182\nRevised as at 31st December, 2025\nc\n\n55.\nChapter 55 - Man-made staple fibres\n55. Note.\n1.\nHeadings 55.01 and 55.02 apply only to man-made filament tow.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n55.01\n5501.00.00\nSynthetic filament tow.\nKG\n22%\n55.02\n5502.00.00\nArtificial filament tow.\nKG\n22%\n55.03\n5503.00.00\nSynthetic staple fibres, not carded,\ncombed or otherwise processed for\nspinning.\nKG\n22%\n55.04\n5504.00.00\nArtificial staple fibres, not carded,\ncombed or otherwise processed for\nspinning.\nKG\n22%\n55.05\n5505.00.00\nWaste (including noils, yarn waste and\ngarnetted stock) of man-made fibres.\nKG\n22%\n55.06\n5506.00.00\nSynthetic staple fibres, carded,\ncombed or otherwise processed for\nspinning.\nKG\n22%\n55.07\n5507.00.00\nArtificial staple fibres, carded, combed\nor otherwise processed for spinning.\nKG\n22%\n55.08\n5508.00.00\nSewing thread of man-made staple\nfibres, whether or not put up for retail\nsale.\nKG\n22%\n55.09\n5509.00.00\nYarn (other than sewing thread) of\nsynthetic staple fibres, not put up for\nretail sale.\nKG\n22%\n55.1\n5510.00.00\nYarn (other than sewing thread) of\nartificial staple fibres, not put up for\nretail sale.\nKG\n22%\n55.11\n5511.00.00\nYarn (other than sewing thread) of\nman-made staple fibres, put up for\nretail sale.\nKG\n22%\n55.12\n5512.00.00\nWoven fabrics of synthetic staple\nfibres.\nKG\n12%\n55.13\n5513.00.00\nWoven fabrics of synthetic staple\nfibres, mixed mainly or solely with\ncotton.\nKG\n12%\n55.15\n5515.00.00\nOther woven fabrics of synthetic staple\nfibres.\nKG\n12%\n55.16\n5516.00.00\nWoven fabrics of artificial staple fibres.\nKG\n12%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 183\n\n56.\nChapter 56 - Wadding, felt and nonwovens; special yarns; twine, cordage,\nropes and cables and articles thereof\n56. Notes.\n1.\nThis Chapter does not cover \u2014\n(a)  Wadding, felt or nonwovens, impregnated, coated or covered with\nsubstances or preparations (for example, perfumes or cosmetics of Chapter\n33, soaps or detergents of heading 34.01, polishes, creams or similar\npreparations of heading 34.05, fabric softeners of heading 38.09) where\nthe textile material is present merely as a carrying medium;\n(b)  Textile products of heading 58.11;\n(c)  Natural or artificial abrasive powder or grain, on a backing of felt or\nnonwovens (heading 68.05);\n(d)  Agglomerated or reconstituted mica, on a backing of felt or nonwovens\n(heading 68.14); or\n(e)  Metal foil on a backing of felt or nonwovens (Section 15).\n2.\nThe term \"felt\" includes needleloom felt and fabrics consisting of a web of\ntextile fibres the cohesion of which has been enhanced by a stitch-bonding\nprocess using fibres from the web itself.\n3.\nHeadings 56.02 and 56.03 cover respectively felt and nonwovens, impregnated,\ncoated, covered or laminated with plastics or rubber whatever the nature of these\nmaterials (compact or cellular).\n\nHeading 56.03 also includes nonwovens in which plastics or rubber forms the\nbonding substance.\n\nHeadings 56.02 and 56.03 do not, however, cover \u2014\n(a)  Felt impregnated, coated, covered or laminated with plastics or rubber, of\ntextile material or felt completely embedded in plastics or rubber (Chapter\n39 or 40);\n(b)  Nonwovens, either completely embedded in plastics or rubber, or entirely\ncoated or covered on both sides with such materials, provided that\nsuchcoating or covering can be seen with the naked eye with no account\nbeing taken of any resulting change  of colour (Chapter 39 or 40); or\n(c)  Plates, sheets or strip of cellular plastics or cellular rubber combined with\nfelt or nonwovens, where the textile material is present merely for\nreinforcing purposes (Chapter 39 or 40).\n4.\nHeading 56.04 does not cover textile yarn, or strip or the like of heading 54.04\nor 54.05, in which the impregnation, coating or covering cannot be seen with\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 184\nRevised as at 31st December, 2025\nc\n\nthe naked eye (usually Chapters 50 to 55); for the purpose of this provision, no\naccount should be taken of any resulting change of colour.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n56.01\nWadding of textile materials and\narticles thereof; textile fibres,\n(including flock), textile  dust and mill\nneps.\n5601.10.00\nSanitary towels and tampons, napkins\nand napkin liners for babies and similar\nsanitary articles, of wadding\nKG\n22%\n5601.20.00\nWadding; other articles of wadding:\nKG\n22%\n5601.30.00\nTextile flock and dust and mill neps\nKG\n22%\n56.02\n5602.00.00\nFelt, whether or not impregnated,\ncoated, covered or laminated.\nKG\n22%\n56.03\n5603.00.00\nNonwovens, whether or not\nimpregnated, coated, covered or\nlaminated.\nKG\n22%\n56.04\n5604.00.00\nRubber thread and cord, textile\ncovered; textile yarn, and strip and the\nlike of heading 54.04 or 54.05,\nimpregnated, coated, covered or\nsheathed with rubber or plastics.\nKG\n22%\n56.05\n5605.00.00\nMetallised yarn, whether or not\ngimped, being textile yarn, or strip or\nthe like of heading 54.04 or 54.05,\ncombined with metal in the form of\nthread, strip or powder or covered with\nmetal.\nKG\n22%\n56.06\n5606.00.00\nGimped yarn, and strip and the like of\nheading 54.04 or 54.05, gimped (other\nthan those of heading 56.05 and\ngimped horsehair yarn); chenille yarn\n(including flock chenille yarn); loop\nwale-yarn.\nKG\n22%\n56.07\n5607.00.00\nTwine, cordage, ropes and cables,\nwhether or not plaited or braided and\nwhether or not impregnated, coated,\ncovered or sheathed with rubber or\nplastics.\nKG\n22%\n56.08\nKnotted netting of twine, cordage or\nrope; made up fishing nets and other\nmade up nets, of textile materials.\n\nOf man-made textile materials:\n\n5608.11.00\nMade up fishing nets\nKG\n22%\n5608.19.00\nOther\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 185\n\nOther\n\n5608.90.10\nMosquito Netting\nKG\n0%\n5608.90.20\nOther\nKG\n22%\n56.09\n5609.00.00\nArticles of yarn, strip or the like of\nheading 54.04 or 54.05, twine, cordage,\nrope or cables, not elsewhere specified\nor included.\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 186\nRevised as at 31st December, 2025\nc\n\n57.\nChapter 57 - Carpets and other textile floor coverings\n57. Notes.\n1.\nFor the purposes of this Chapter, the term \"carpets and other textile floor\ncoverings\" means floor coverings in which textile materials serve as the\nexposed surface of the article when in use and includes articles having the\ncharacteristics of textile floor coverings but intended for use for other purposes.\n2.\nThis Chapter does not cover floor covering underlays.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n57.01\n5701.00.00\nCarpets and other textile floor\ncoverings, knotted, whether or not\nmade up.\nKG\n22%\n57.02\n5702.00.00\nCarpets and other textile floor\ncoverings, woven, not tufted or\nflocked, whether or not made up,\nincluding \"Kelem\", \"Schumacks\",\n\"Karamanie\" and similar hand-woven\nrugs.\nKG\n22%\n57.03\n5703.00.00\nCarpets and other textile floor\ncoverings, tufted, whether or not made\nup.\nKG\n22%\n57.04\n5704.00.00\nCarpets and other textile floor\ncoverings, of felt, not tufted or flocked,\nwhether or not made up.\nKG\n22%\n57.05\n5705.00.00\nOther carpets and other textile floor\ncoverings, whether or not made up.\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 187\n\n58.\nChapter 58 - Special woven fabrics; tufted textile fabrics; lace; tapestries;\ntrimmings; embroidery\n58. Notes.\n1.\nThis Chapter does not apply to textile fabrics referred to in Note 1 to Chapter\n59, impregnated, coated, covered or laminated, or to other goods of Chapter 59.\n2.\nHeading 58.01 also includes woven weft pile fabrics which have not yet had the\nfloats cut, at which stage they have no pile standing up.\n3.\nFor the purposes of heading 58.03, \"gauze\" means a fabric with a warp\ncomposed wholly or in part of standing or ground threads and crossing or doup\nthreads which cross the standing or ground threads making a half turn, a\ncomplete turn or more to form loops through which weft threads pass.\n4.\nHeading 58.04 does not apply to knotted net fabrics of twine, cordage or rope,\nof heading 56.08.\n5.\nFor the purposes of heading 58.06, the expression \"narrow woven fabrics\"\nmeans \u2014\n(a)  Woven fabrics whether woven as such or cut from wider pieces, provided\nwith selvedges (woven, gummed or otherwise made) on both edges;\n(b)  Tubular woven fabrics and\n(c)  Bias binding with folded edges.\nNarrow woven fabrics with woven fringes are to be classified in heading 58.08.\n6.\nIn heading 58.10, the expression \"embroidery\" means, inter alia, embroidery\nwith metal or glass thread on a visible ground of textile fabric, and sewn\napplique work of sequins, beads or ornamental motifs of textile or other\nmaterials.  The heading does not apply to needlework tapestry (heading 58.05).\n7.\nIn addition to the products of heading 58.09, this Chapter also includes articles\nmade of metal thread and of a kind used in apparel, as furnishing fabrics or for\nsimilar purposes.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n58.01\n5801.00.00\nWoven pile fabrics and chenille\nfabrics, other than fabrics of heading\n58.02 or 58.06.\nM2\n12%\n58.02\n5802.00.00\nTerry towelling and similar woven terry\nfabrics, other than narrow fabrics of\nheading 58.06; tufted textile fabrics,\nother than products of heading 57.03.\nM2\n12%\n58.03\n5803.00.00\nGauze, other than narrow fabrics of\nheading 58.06.\nM2\n12%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 188\nRevised as at 31st December, 2025\nc\n\n58.04\nTulles and other net fabrics, not\nincluding woven, knitted or crocheted\nfabrics; lace in the piece, in strips or in\nmotifs, other than fabrics of headings\n60.02 to 60.06.\n\n5804.10.00\nTulles and other net fabrics\nKG\n12%\n5804.20.00\nMechanically made lace:\nKG\n12%\n\n5804.30.00\nHand-made lace\nKG\n12%\n58.05\n5805.00.00\nHand-woven tapestries of the type\nGobelins, Flanders, Aubusson,\nBeauvais and the like, and needleworked tapestries (for example, petit\npoint, cross stitch), whether or not\nmade up.\nM2\n12%\n58.06\n5806.00.00\nNarrow woven fabrics, other than\ngoods of heading 58.07; narrow fabrics\nconsisting of warp without weft\nassembled by means of an adhesive\n(bolducs).\nKG\n12%\n58.07\n5807.00.00\nLabels, badges and similar articles of\ntextile materials, in the piece, in strips\nor cut to shape or size, not\nembroidered.\nKG\n22%\n58.08\n5808.00.00\nBraids in the piece; ornamental\ntrimmings in the piece, without\nembroidery, other than knitted or\ncrocheted; tassels, pompons and\nsimilar articles.\nKG\n22%\n58.09\n5809.00.00\nWoven fabrics of metal thread and\nwoven fabrics of metallised yarn of\nheading 56.05, of a kind used in\napparel, as furnishing fabrics or for\nsimilar purposes, not elsewhere\nspecified or included.\nM2\n12%\n58.10\n5810.00.00\nEmbroidery in the piece, in strips or in\nmotifs.\nKG\n22%\n58.11\n5811.00.00\nQuilted textile products in the piece,\ncomposed of one or more layers of\ntextile materials assembled with\npadding by stitching or otherwise,\nother than embroidery of heading\n58.10.\nKG\n12%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 189\n\n59.\nChapter 59 - Impregnated, coated, covered or laminated textile fabrics; textile\narticles of a kind suitable for industrial use\n59. Notes.\n1.\nExcept where the context otherwise requires, for the purposes of this Chapter\nthe expression \"textile fabrics\" applies only to the woven fabrics of Chapters\n50 to 55 and headings 58.03 and 58.06, the braids and ornamental trimmings in\nthe piece of heading 58.08 and the knitted or crocheted fabrics of headings 60.02\nto 60.06.\n2.\nHeading 59.03 applies to \u2014\n(a)  Textile fabrics, impregnated, coated, covered or laminated with plastics,\nwhatever the weight per square metre and whatever the nature of the plastic\nmaterial (compact or cellular), other than \u2014\n(1)  Fabrics in which the impregnation, coating or covering cannot be\nseen with the naked eye (usually Chapters 50 to 55, 58 or 60); for the\npurpose of this provision, no account should be taken of any resulting\nchange of colour;\n(2)  Products in which the textile fabric is either completely embedded in\nplastics or entirely coated or covered on both sides with such\nmaterial, provided that such coating or covering can be seen with the\nnaked eye with no account being taken of any resulting change of\ncolour (Chapter 39);\n(3)  Fabrics partially coated or partially covered with plastics and bearing\ndesigns resulting from these treatments (usually Chapters 50 to 55,\n58 or 60);\n(4)  Plates, sheets or strip of cellular plastics, combined with textile\nfabric, where the textile fabric is present merely for reinforcing\npurposes (Chapter 39); or\n(5)  Textile products of heading 58.11;\n(b)  Fabrics made from yarn, strip or the like, impregnated, coated, covered or\nsheathed with plastics, of heading 56.04.\n3.\nFor the purposes of heading 59.05, the expression \"textile wall coverings\"\napplies to products in rolls, suitable for wall or ceiling decoration, consisting of\na textile surface which has been fixed on a backing or has been treated on the\nback (impregnated or coated to permit pasting).\n\nThis heading does not, however, apply to wall coverings consisting of textile\nflock or dust fixed directly on a backing of paper (heading 48.14) or on a textile\nbacking (generally heading 59.07).\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 190\nRevised as at 31st December, 2025\nc\n\n4.\nFor the purposes of heading 59.06, the expression \"rubberised textile fabrics\"\nmeans \u2014\n(a)  Textile fabrics impregnated, coated, covered or laminated with rubber,\n(b)  Fabrics made from yarn, strip or the like, impregnated, coated, covered or\nsheathed with rubber, of heading 56.04; and\n(c)  Fabrics composed of parallel textile yarns agglomerated with rubber.\n\nThis heading does not, however, apply to plates, sheets or strip of cellular\nrubber, combined with textile fabric, where the textile fabric is present\nmerely for reinforcing purposes (Chapter 40), or textile products of\nheading 58.11.\n5.\nHeading 59.07 does not apply to \u2014\n(a)  Fabrics in which the impregnation, coating or covering cannot be seen with\nthe naked eye (usually Chapters 50 to 55, 58 or 60); for the purpose of this\nprovision, no account should be taken of any resulting change of colour;\n(b)  Fabrics painted with designs (other than painted canvas being theatrical\nscenery, studio back-cloths or the like);\n(c)\nFabrics partially covered with flock, dust, powdered cork or the like and\nbearing designs resulting from these treatments; however, imitation pile\nfabrics remain classified in this heading;\n(d)  Fabrics finished with normal dressings having a basis of amylaceous or\nsimilar substances;\n(e)  Wood veneered on a backing of textile fabrics (heading 44.08);\n(f)  Natural or artificial abrasive powder or grain, on a backing of textile\nfabrics (heading 68.05);\n(g)  Agglomerated or reconstituted mica, on a backing of textile fabrics\n(heading 68.14); or\n(h)  Metal foil on a backing of textile fabrics (Section 15).\n6.\nHeading 59.10 does not apply to \u2014\n(a)  Transmission or conveyor belting, of textile material.\n(b)  Transmission or conveyor belts or belting of textile fabric impregnated,\ncoated, covered or laminated with rubber or made from textile yarn or cord\nimpregnated, coated, covered or sheathed with rubber (heading 40.10).\n7.\nHeading 59.11 applies to the following goods, which do not fall in any other\nheading of Section 11 \u2014\n(a)  Textile products in the piece, cut to length or simply cut to rectangular\n(including square) shape (other than those having the character of the\nproducts of headings 59.08 to 59.10), the following only \u2014\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 191\n\n(i)  Textile fabrics, felt and felt-lined woven fabrics, coated, covered or\nlaminated with rubber, leather or other material, of a kind used for\ncard clothing, and similar fabrics of a kind used for other technical\npurposes, including narrow fabrics made of velvet impregnated with\nrubber, for covering weaving spindles (weaving beams);\n(ii) Bolting cloth;\n(iii) Straining cloth of a kind used in oil presses or the like, of textile\nmaterial or of human hair;\n(iv) Flat woven textile fabrics with multiple warp or weft, whether or not\nfelted, impregnated or coated, of a kind used in machinery or for\nother technical purposes;\n(v)  Textile fabrics reinforced with metal, of a kind used for technical\npurposes;\n(vi) Cords, braids and the like, whether or not coated, impregnated or\nreinforced with metal, of a kind used in industry as packing or\nlubricating materials;\n(b) Textile articles (other than those of headings 59.08 to 59.10) of a kind used\nfor technical purposes (for example, textile fabrics and felts, endless or\nfitted with linking devices, of a kind used in paper-making or similar\nmachines (for example, for pulp or asbestos-cement), gaskets, washers,\npolishing discs and other machinery parts).\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n59.01\n5901.00.00\nTextile fabrics coated with gum or\namylaceous substances, of a kind\nused for the outer covers of books or\nthe like; tracing cloth; prepared\npainting canvas; buckram and similar\nstiffened textile fabrics of a kind used\nfor hat foundations.\nM2\n22%\n59.02\n5902.00.00\nTyre cord fabric of high tenacity yarn\nof nylon or other polyamides,\npolyesters or viscose rayon.\nM2\n22%\n59.03\n5903.00.00\nTextile fabrics impregnated, coated,\ncovered or laminated with plastics,\nother than those of heading 59.02.\nM2\n22%\n59.04\n5904.00.00\nLinoleum, whether or not cut to shape;\nfloor coverings consisting of a coating\nor covering applied on a textile\nbacking, whether or not cut to shape.\nM2\n22%\n59.05\n5905.00.00\nTextile wall coverings.\nM2\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 192\nRevised as at 31st December, 2025\nc\n\n59.06\n5906.00.00\nRubberised textile fabrics, other than\nthose of heading 59.02.\nM2\n22%\n59.07\n5907.00.00\nTextile fabrics otherwise impregnated,\ncoated or covered; painted canvas\nbeing theatrical scenery, studio backcloths or the like.\nM2\n22%\n59.08\n5908.00.00\nTextile wicks, woven, plaited or knitted\n, for lamps, stoves, lighters, candles or\nthe like; incandescent gas mantles and\ntubular knitted gas mantle fabric\ntherefor, whether or not impregnated.\nKG\n22%\n59.09\n5909.00.00\nTextile hosepiping and similar textile\ntubing, with or without lining, armour\nor accessories of other materials.\nKG\n22%\n59.10\n5910.00.00\nTransmission or conveyor belts or\nbelting, of textile material, whether or\nnot impregnated, coated, covered or\nlaminated with plastics, or reinforced\nwith metal or other material.\nKG\n22%\n59.11\n5911.00.00\nTextile products and articles, for\ntechnical uses, specified in Note 7 to\nthis Chapter.\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 193\n\n60.\nChapter 60 - Knitted or crocheted fabrics\n60. Notes.\n1.\nThis Chapter does not cover \u2014\n(a)  Crochet lace of heading 58.04;\n(b)  Labels, badges or similar articles, knitted or crocheted, of heading 58.07;\nor\n(c)  Knitted or crocheted fabrics, impregnated, coated, covered or laminated,\nof Chapter 59.  However, knitted or crocheted pile fabrics, impregnated,\ncoated, covered or laminated, remain classified in heading 60.01.\n2.\nThis Chapter also includes fabrics made of metal thread and of a kind used in\napparel, as furnishing fabrics or for similar purposes.\n3.\nThroughout this Act reference to \"knitted\" goods includes a reference to stitchbonded goods in which the chain stitches are formed of textile yarn.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n60.01\n6001.00.00\nPile fabrics, including \"long pile\"\nfabrics and terry fabrics, knitted or\ncrocheted.\nM2\n12%\n60.02\n6002.00.00\nKnitted or crocheted fabrics of\nelastomeric yarn or rubber thread,\nother than those of heading 60.01.\nKG\n12%\n60.03\n6003.00.00\nKnitted or crocheted fabrics, other\nthan those of heading 60.01 or 60.02.\nKG\n12%\n60.05\n6005.00.00\nWarp knit fabrics (including those\nmade on galloon knitting machines),\nother than those of headings 60.01 to\n60.04.\nKG\n12%\n60.06\n6006.00.00\nOther knitted or crocheted fabrics.\nKG\n12%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 194\nRevised as at 31st December, 2025\nc\n\n61.\nChapter 61 - Articles of apparel and clothing accessories, knitted or\ncrocheted\n61. Notes.\n1.\nThis Chapter applies only to made up knitted or crocheted articles.\n2.\nThis Chapter does not cover \u2014\n(a) Goods of heading 62.12;\n(b) Worn clothing or other worn articles of heading 63.09; or\n(c) Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21).\n3.\nFor the purposes of headings 61.03 and 61.04 \u2014\n(a)  The term \"suit\" means a set of garments composed of two or three pieces\nmade up, in respect of their outer surface, in identical fabric and\ncomprising \u2014\n\n- one suit coat or jacket the outer shell of which, exclusive of sleeves,\nconsists of four or more panels, designed to cover the upper part of the\nbody, possibly with a tailored waistcoat in addition whose front is made\nfrom the same fabric as the outer surface of the other components of the\nset and whose back is made from the same fabric as the lining of the suit\ncoat or jacket; and\n\n- one garment designed to cover the lower part of the body and consisting\nof trousers, breeches or shorts (other than swimwear), a skirt or a divided\nskirt, having neither braces nor bibs.\n\nAll of the components of a \"suit\" must be of the same fabric construction,\ncolour and composition; they must also be of the same style and of\ncorresponding or compatible size.  However, these components may have\npiping (a strip of fabric sewn into the seam) in a different fabric.\n\nIf several separate components to cover the lower part of the body are\npresented together (for example, two pairs of trousers or trousers and\nshorts, or a skirt or divided skirt and trousers), the constituent lower part\nshall be one pair of trousers or, in the case of women's or girls' suits, the\nskirt or divided skirt, the other garments being considered separately.\n\nThe term \"suit\" includes the following sets of garments, whether or not\nthey fulfil all the above conditions \u2014\n\n- morning dress, comprising a plain jacket (cutaway) with rounded tails\nhanging well down at the back and striped trousers;\n\n- evening dress (tailcoat), generally made of black fabric, the jacket of\nwhich is relatively short at the front, does not close and has narrow skirts\ncut in at the hips and hanging down behind;\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 195\n\n- dinner jacket suits, in which the jacket is similar in style to an ordinary\njacket (though perhaps revealing more of the shirt front), but has shiny silk\nor imitation silk lapels.\n(b)  The term \"ensemble\" means a set of garments (other than suits and articles\nof heading 61.07, 61.08 or 61.09), composed of several pieces made up in\nidentical fabric, put up for retail sale, and comprising\u2014\n\n- one garment designed to cover the upper part of the body, with the\nexception of pullovers which may form a second upper garment in the\nsolecontext of twin sets,  and of waistcoats which may also form a second\nupper garment, and\n\n- one or two different garments, designed to cover the lower part of the\nbody and consisting of trousers, bib and brace overalls, breeches, shorts\n(other than swimwear), a skirt or a divided skirt.\n\nAll of the components of an ensemble must be of the same fabric\nconstruction, style, colour and composition; they also must be of\ncorresponding or compatible size.  The term \"ensemble\" does not apply to\ntrack suits or ski suits, of heading 61.12.\n4.\nHeadings 61.05 and 61.06 do not cover garments with pockets below the waist,\nwith a ribbed waistband or other means of tightening at the bottom of the\ngarment.  Heading 61.05 does not cover sleeveless garments.\n5.\nHeading 61.09 does not cover garments with a drawstring, ribbed waistband or\nother means of tightening at the bottom of the garment.\n6.\nFor the purposes of heading 61.11 \u2014\n(a) The expression \"babies' garments and clothing accessories\" means articles\nfor young children; it also covers babies' napkins;\n(b) Articles which are, prima facie, classifiable both in heading 61.11 and in\nother headings of this Chapter are to be classified in heading 61.11.\n7.\nFor the purposes of heading 61.12, \"ski suits\" means garments or sets of\ngarments which, by their general appearance and texture, are identifiable as\nintended to be worn principally for skiing (cross-country or alpine).  They\nconsist either of \u2014\n(a)  a \"ski overall\", that is, a one-piece garment designed to cover the upper\nand the lower parts of the body; in addition to sleeves and a collar the ski\noverall may have pockets or footstraps; or\n(b)  a \"ski ensemble\", that is, a set of garments composed of two or three\npieces, put up for retail sale and comprising\u2014\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 196\nRevised as at 31st December, 2025\nc\n\n- one garment such as an anorak, wind-cheater, wind-jacket or similar\narticle, closed by a slide  fastener (zipper), possibly with a waistcoat in\naddition, and\n\n- one pair of trousers whether or not extending above waist-level, one pair\nof breeches or one bib and brace overall.\n\nThe \"ski ensemble\" may also consist of an overall similar to the one\nmentioned in paragraph (a) above and a type of padded, sleeveless jacket\nworn over the overall.\n\nAll the components of a \"ski ensemble\" must be made up in a fabric of the\nsame texture, style and composition whether or not of the same colour;\nthey also must be of corresponding or compatible size.\n8.\nGarments which are, prima facie, classifiable both in heading 61.13 and in other\nheadings of this Chapter, excluding heading 61.11, are to be classified in\nheading 61.13.\n9.\nGarments of this Chapter designed for left over right closure at the front shall\nbe regarded as men's or boys' garments, and those designed for right over left\nclosure at the front as women's or girls' garments.  These provisions do not apply\nwhere the cut of the garment clearly indicates that it is designed for one or other\nof the sexes.\n\nGarments which cannot be identified as either men's or boys' garments or as\nwomen's or girls' garments are to be classified in the headings covering women's\nor girls' garments.\n10. Articles of this Chapter may be made of metal thread.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n61.01\n6101.00.00\nMen's or boys' overcoats, car-coats,\ncapes, cloaks, anoraks (including skijackets), wind-cheaters, wind-jackets\nand similar articles, knitted or\ncrocheted, other than those of heading\n61.03.\nNO.\n22%\n61.02\n6102.00.00\nWomen's or girls' overcoats, car-coats,\ncapes, cloaks, anoraks (including skijackets), wind-cheaters, wind- jackets\nand similar articles, knitted or\ncrocheted, other than those of heading\n61.04.\nNO.\n22%\n61.03\n6103.00.00\nMen's or boys' suits, ensembles,\njackets, blazers, trousers, bib and\nbrace overalls, breeches and shorts\nNO.\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 197\n\n(other than swimwear), knitted or\ncrocheted.\n61.04\n6104.00.00\nWomen's or girls' suits, ensembles,\njackets, blazers, dresses, skirts,\ndivided skirts, trousers, bib and brace\noveralls, breeches and shorts (other\nthan swimwear), knitted or crocheted.\nNO.\n22%\n61.05\n6105.00.00\nMen's or boys' shirts, knitted or\ncrocheted.\nNO.\n22%\n61.06\n6106.00.00\nWomen's or girls' blouses, shirts and\nshirt-blouses, knitted or crocheted.\nNO.\n22%\n61.07\n6107.00.00\nMen's or boys' underpants, briefs,\nnightshirts, pyjamas, bathrobes,\ndressing gowns and similar articles,\nknitted or crocheted.\nNO.\n22%\n61.08\n6108.00.00\nWomen's or girls' slips, petticoats,\nbriefs, panties, nightdresses, pyjamas,\nnegliges, bathrobes, dressing gowns\nand similar articles, knitted or\ncrocheted.\nNO.\n22%\n61.09\n6109.00.00\nT-shirts, singlets and other vests,\nknitted or crocheted.\nNO.\n22%\n61.1\n6110.00.00\nJerseys, pullovers, cardigans, waistcoats and similar articles, knitted or\ncrocheted.\nNO.\n22%\n61.11\n6111.00.00\nBabies' garments and clothing\naccessories, knitted or crocheted.\nNO.\n22%\n61.12\n6112.00.00\nTrack suits, ski suits and swimwear,\nknitted or crocheted.\nNO.\n22%\n61.13\n6113.00.00\nGarments, made up of knitted or\ncrocheted fabrics of heading 59.03,\n59.06 or 59.07.\nNO.\n22%\n61.14\n6114.00.00\nOther garments, knitted or crocheted.\nNO.\n22%\n61.15\n6115.00.00\nPanty hose, tights, stockings, socks\nand other hosiery, including stockings\nfor varicose veins and footwear\nwithout applied soles, knitted or\ncrocheted.\nDPR\n22%\n61.16\n6116.00.00\nGloves, mittens and mitts, knitted or\ncrocheted.\nDPR\n22%\n61.17\n6117.00.00\nOther made up clothing accessories,\nknitted or crocheted; knitted or\ncrocheted parts of garments or of\nclothing accessories.\nNO.\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 198\nRevised as at 31st December, 2025\nc\n\n62.\nChapter 62 - Articles of apparel and clothing accessories, not knitted or\ncrocheted\n62. Notes.\n1.\nThis Chapter applies only to made up articles of any textile fabric other than\nwadding, excluding knitted or crocheted articles (other than those of heading\n62.12).\n2.\nThis Chapter does not cover \u2014\n(a) Worn clothing or other worn articles of heading 63.09; or\n(b) Orthopaedic appliances, surgical belts, trusses or the like (heading 90.21).\n3.\nFor the purposes of headings 62.03 and 62.04 \u2014\n(a)  The term \"suit\" means a set of garments composed of two or three pieces\nmade up, in respect of their outer surface, in identical fabric and\ncomprising \u2014\n\n- one suit coat or jacket the outer shell of which, exclusive of sleeves,\nconsists of four or more panels, designed to cover the upper part of the\nbody, possibly with a tailored waistcoat in addition whose front is made\nfrom the same fabric as the outer surface of the other components of the\nset and whose back is made from the same fabric as the lining of the suit\ncoat or jacket; and\n\n- one garment designed to cover the lower part of the body and consisting\nof trousers, breeches or shorts (other than swimwear), a skirt or a divided\nskirt, having neither braces nor bibs.\n\nAll of the components of a \"suit\" must be of the same fabric construction,\ncolour and composition; they must also be of the same style and of\ncorresponding or compatible size.  However, these components may have\npiping (a strip of fabric sewn into the seam) in a different fabric.\n\nIf several separate components to cover the lower part of the body are\npresented together (for example, two pairs of trousers or trousers and\nshorts, or a skirt or divided skirt and trousers), the constituent lower part\nshall be one pair of trousers or, in the case of women's or girls' suits, the\nskirt or divided skirt, the other garments being considered separately.\n\nThe term \"suit\" includes the following sets of garments, whether or not\nthey fulfil all the above conditions \u2014\n\n- morning dress, comprising a plain jacket (cutaway) with rounded tails\nhanging well down at the back and striped trousers;\n\n- evening dress (tailcoat), generally made of black fabric, the jacket of\nwhich is relatively short at the front, does not close and has narrow skirts\ncut in at the hips and hanging down behind;\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 199\n\n- dinner jacket suits, in which the jacket is similar in style to an ordinary\njacket (though perhaps revealing more of the shirt front), but has shiny silk\nor imitation silk lapels.\n(b)  The term \"ensemble\" means a set of garments (other than suits and articles\nof heading 62.07 or 62.08) composed of several pieces made up in identical\nfabric, put up for retail sale, and comprising\u2014\n\n- one garment designed to cover the upper part of the body, with the\nexception of waistcoats which may also form a second upper garment, and\n\n- one or two different garments, designed to cover the lower part of the\nbody and consisting of trousers, bib and brace overalls, breeches, shorts\n(other than swimwear), a skirt or a divided skirt.\n\nAll of the components of an ensemble must be of the same fabric\nconstruction, style, colour and composition; they also must be of\ncorresponding or compatible size.  The term \"ensemble\" does not apply to\ntrack suits or ski suits, of heading 62.11.\n4.\nFor the purposes of heading 62.09 \u2014\n(a)  The expression \"babies' garments and clothing accessories\" means\narticles for young children; it also covers babies' napkins;\n(b)  Articles which are, prima facie, classifiable both in heading 62.09 and in\nother headings of this Chapter are to be classified in heading 62.09.\n5.\nGarments which are, prima facie, classifiable both in heading 62.10 and in other\nheadings of this Chapter, excluding heading 62.09, are to be classified in\nheading 62.10.\n6.\nFor the purposes of heading 62.11, \"ski suits\" means garments or sets of\ngarments which, by their general appearance and texture, are identifiable as\nintended to be worn principally for skiing (cross-country or alpine).  They\nconsist either of \u2014\n(a)  a \"ski overall\", that is, a one-piece garment designed to cover the upper\nand the lower parts of the body; in addition to sleeves and a collar the ski\noverall may have pockets or footstraps; or\n(b)  a \"ski ensemble\", that is, a set of garments composed of two or three\npieces, put up for retail sale and comprising\u2014\n\n- one garment such as an anorak, wind-cheater, wind-jacket or similar\narticle, closed by a slide fastener (zipper), possibly with a waistcoat in\naddition, and\n\n- one pair of trousers whether or not extending above waist-level, one pair\nof breeches or one bib and brace overall.\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 200\nRevised as at 31st December, 2025\nc\n\nThe \"ski ensemble\" may also consist of an overall similar to the one\nmentioned in paragraph (a) above and a type of padded, sleeveless jacket\nworn over the overall.\n\nAll the components of a \"ski ensemble\" must be made up in a fabric of the\nsame texture, style and composition whether or not of the same colour;\nthey also must be of corresponding or compatible size.\n7.\nScarves and articles of the scarf type, square or approximately square, are to be\nclassified as handkerchiefs (heading 62.13).\n8.\nGarments of this Chapter designed for left over right closure at the front shall\nbe regarded as men's or boys' garments, and those designed for right over left\nclosure at the front as women's or girls' garments. These provisions do not apply\nwhere the cut of the garment clearly indicates that it is designed for one or other\nof the sexes.\n\nGarments which cannot be identified as either men's or boys' garments or as\nwomen's or girls' garments are to be classified in the headings covering women's\nor girls' garments.\n9.\nArticles of this Chapter may be made of metal thread.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n62.01\n6201.00.00\nMen's or boys' overcoats, car-coats,\ncapes, cloaks, anoraks (including skijackets), wind-cheaters, wind-jackets\nand similar articles, other than those of\nheading 62.03.\nNO.\n22%\n62.02\n6202.00.00\nWomen's or girls' overcoats, car-coats,\ncapes, cloaks, anoraks (including skijackets), wind-cheaters, wind-jackets\nand similar articles, other than those of\nheading 62.04.\nNO.\n22%\n62.03\n6203.00.00\nMen's or boys' suits, ensembles,\njackets, blazers, trousers, bib and\nbrace overalls, breeches and shorts\n(other than swimwear).\nNO.\n22%\n62.04\n6204.00.00\nWomen's or girls' suits, ensembles,\njackets, blazers, dresses, skirts,\ndivided skirts, trousers, bib and brace\noveralls, breeches and shorts (other\nthan swimwear).\nNO.\n22%\n62.05\n6205.00.00\nMen's or boys' shirts.\nNO.\n22%\n62.06\n6206.00.00\nWomen's or girls' blouses, shirts and\nshirt-blouses.\nNO.\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 201\n\n62.07\n6207.00.00\nMen's or boys' singlets and other\nvests, underpants, briefs, nightshirts,\npyjamas, bathrobes, dressing gowns\nand similar articles.\nNO.\n22%\n62.08\n6208.00.00\nWomen's or girls' singlets and other\nvests, slips, petticoats, briefs, panties,\nnightdresses, pyjamas, negliges,\nbathrobes, dressing gowns and similar\narticles.\nNO.\n22%\n62.09\n6209.00.00\nBabies' garments and clothing\naccessories.\nNO.\n22%\n62.10\nGarments, made up of fabrics of\nheading 56.02, 56.03, 59.03, 59.06 or\n59.07.\n\n6210.10.10\nGarments of fabrics of headings 56.02 or\n56.03.\nNO.\n22%\n6210.10.20\nOther garments as described in headings\n62.01 and 62.02. Made of wool, fine\nanimal hair, cotton, man made fibres or\nother textile materials.\nNO.\n22%\n\n6210.10.30\nNonwoven disposable apparel designed\nfor use in hospitals, clinics, laboratories or\ncontaminated areas.\nNO.\n22%\n\n6210.10.40\nDisposable briefs and panties designed\nfor one-time use.\nNO.\n22%\n62.11\n6211.00.00\nTrack suits, ski suits and swimwear;\nother garments.\nNO.\n22%\n62.12\n6212.00.00\nBrassieres, girdles, corsets, braces,\nsuspenders, garters and similar\narticles and parts thereof,  whether or\nnot knitted or crocheted.\nNO.\n22%\n62.13\n6213.00.00\nHandkerchiefs.\nNO.\n22%\n62.14\n6214.00.00\nShawls, scarves, mufflers, mantillas,\nveils and the like.\nNO.\n22%\n62.15\n6215.00.00\nTies, bow ties and cravats.\nNO.\n22%\n62.16\n6216.00.00\nGloves, mittens and mitts.\nNO.\n22%\n62.17\n6217.00.00\nOther made up clothing accessories;\nparts of garments or of clothing\naccessories, other than those of\nheading 62.12.\nNO.\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 202\nRevised as at 31st December, 2025\nc\n\n63.\nChapter 63 - Other made up textile articles; sets; worn clothing and worn\ntextile articles; rags\n63. Notes.\n1.\nSub-Chapter I applies only to made up articles, of any textile fabric.\n2.\nSub-Chapter I does not cover \u2014\n(a)  Goods of Chapters 56 to 62; or\n(b)  Worn clothing or other worn articles of heading 63.09.\n3.\nHeading 63.09 applies only to the following goods\u2014\n(a)  Articles of textile materials \u2014\n(i)  Clothing and clothing accessories, and parts thereof;\n(ii)  Blankets and travelling rugs;\n(iii)  Bed linen, table linen, toilet linen and kitchen linen;\n(iv)  Furnishing articles, other than carpets of headings 57.01 to 57.05 and\ntapestries of heading 58.05;\n(b)  Footwear and headgear of any material other than asbestos.\nIn order to be classified in this heading, the articles mentioned above must\ncomply with both of the following requirements \u2014\n(i)  they must show signs of appreciable wear, and\n(ii)  they must be presented in bulk or in bales, sacks or similar packings.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n63.01\n6301.00.00\nBlankets and travelling rugs.\nNO.\n22%\n63.02\n6302.00.00\nBed linen, table linen, toilet linen and\nkitchen linen.\nNO.\n22%\n63.03\n6303.00.00\nCurtains (including drapes) and\ninterior blinds; curtain or bed\nvalances.\nNO.\n22%\n63.04\nOther furnishing articles, excluding\nthose of heading 94.04.\n6304.10.00\nBedspreads:\nNO.\n22%\n6304.90.00\nOther:\nNO.\n22%\n63.05\n6305.00.00\nSacks and bags, of a kind used for the\npacking of goods.\nKG\n22%\n63.06\n6306.00.00\nTarpaulins, awnings and sunblinds;\ntents; sails for boats, sailboards or\nlandcraft; camping goods.\nKG\n22%\n63.07\nOther made up articles, including\ndress patterns.\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 203\n\n6307.10.00\nFloor-cloths, dish-cloths, dusters and\nsimilar cleaning cloths\nKG\n22%\n\n6307.20.00\nLife-jackets and life-belts\nKG\n22%\nOther\n\n6307.90.10\nFlags of all nations\nKG\n22%\n\n6307.90.20\nOther\nKG\n22%\n63.08\n6308.00.00\nSets consisting of woven fabric and\nyarn, whether or not with accessories,\nfor making up into rugs, tapestries,\nembroidered table cloths or serviettes,\nor similar textile articles, put up in\npackings for retail sale.\nKG\n22%\n63.09\n6309.00.00\nWorn clothing and other worn articles.\nKG\n22%\n63.10\n6310.00.00\nUsed or new rags, scrap twine,\ncordage, rope and cables and worn out\narticles of twine, cordage, rope or\ncables, of textile materials.\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 204\nRevised as at 31st December, 2025\nc\n\nSection 12\nFOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS,\nWALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND\nPARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADE\nTHEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR\n\n64.\nChapter 64 - Footwear, gaiters and the like; parts of such articles\n64. Notes.\n1.\nThis Chapter does not cover \u2014\n(a)  Disposable foot or shoe coverings of flimsy material (for example, paper,\nsheeting of plastics) without applied soles.  These products are classified\naccording to their constituent material;\n(b)  Footwear of textile material, without an outer sole glued, sewn or\notherwise affixed or applied to the upper (Section 11);\n(c)  Worn footwear of heading 63.09;\n(d)  Articles of asbestos (heading 68.12);\n(e)  Orthopaedic footwear or other orthopaedic appliances, or parts thereof\n(heading 90.21); or\n(f)  Toy footwear or skating boots with ice or roller skates attached; shinguards or similar protective sportswear (Chapter 95).\n2.\nFor the purposes of heading 64.06, the term \"parts\" does not include pegs,\nprotectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other\ntrimmings (which are to be classified in their appropriate headings) or buttons\nor other goods of heading 96.06.\n3.\nFor the purposes of this Chapter\u2014\n(a)  the terms \"rubber\" and \"plastics\" include woven fabrics or other textile\nproducts with an external layer of rubber or plastics being visible to the\nnaked eye; for the purpose of this provision, no account should be taken of\nany resulting change of colour; and\n(b)  the term \"leather\" refers to the goods of headings 41.07 and 41.12 to\n41.14.\n4.\nSubject to Note 3 to this Chapter \u2014\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 205\n\n(a)  the material of the upper shall be taken to be the constituent material\nhaving the greatest external surface area, no account being taken of\naccessories or reinforcements such as ankle patches, edging,\nornamentation, buckles, tabs, eyelet stays or similar attachments;\n(b)  the constituent material of the outer sole shall be taken to be the material\nhaving the greatest surface area in contact with the ground, no account\nbeing taken of accessories or reinforcements such as spikes, bars, nails,\nprotectors or similar attachments.\n5.\nFor the purposes of headings 64. 02, 64. 03, and 64.04, the expression \"sports\nfootwear\" applies only to \u2014\n(a)  footwear which is designed for a sporting activity and has, or has provision\nfor the attachment of, spikes, sprigs, stops, clips, bars or the like;\n(b)  skating boots, ski-boots and cross-country ski footwear, snowboard boots,\nwrestling boots, boxing boots and cycling shoes.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n64.01\n6401.00.00\nWaterproof footwear with outer soles\nand uppers of rubber or of plastics, the\nuppers of which are neither fixed to the\nsole nor assembled by stitching,\nriveting, nailing, screwing, plugging or\nsimilar processes.\nPRS\n22%\n64.02\n6402.00.00\nOther footwear with outer soles and\nuppers of rubber or plastics.\nPRS\n22%\n64.03\n6403.00.00\nFootwear with outer soles of rubber,\nplastics, leather or composition leather\nand uppers of leather.\nPRS\n22%\n64.04\n6404.00.00\nFootwear with outer soles of rubber,\nplastics, leather or composition leather\nand uppers of textile materials.\nPRS\n22%\n64.05\n6405.00.00\nOther footwear.\nPRS\n22%\n64.06\n6406.00.00\nParts of footwear (including uppers\nwhether or not attached to soles other\nthan outer soles); removable in-soles,\nheel cushions and similar articles;\ngaiters, leggings and similar articles,\nand parts thereof.\nPRS\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 206\nRevised as at 31st December, 2025\nc\n\n65.\nChapter 65 - Headgear and parts thereof\n65. Notes.\n1.\nThis Chapter does not cover \u2014\n(a)  Worn headgear of heading 63.09;\n(b)  Asbestos headgear (heading 68.12); or\n(c)  Dolls' hats, other toy hats or carnival articles of Chapter 95.\n2.\nHeading 65.02 does not cover hat-shapes made by sewing, other than those\nobtained simply by sewing strips in spirals.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n65.01\n6501.00.00\nHat-forms, hat bodies and hoods of\nfelt, neither blocked to shape nor with\nmade brims; plateaux and manchons\n(including slit manchons), of felt.\nKG\n22%\n65.02\n6502.00.00\nHat-shapes, plaited or made by\nassembling strips of any material,\nneither blocked to shape, nor with\nmade brims, nor lined, nor trimmed.\nKG\n22%\n65.03\n6503.00.00\nFelt hats and other felt headgear, made\nfrom the hat bodies, hoods or plateaux\nof heading 65.01, whether or not lined\nor trimmed.\nKG\n22%\n65.04\n6504.00.00\nHats and other headgear, plaited or\nmade by assembling strips of any\nmaterial, whether or not lined or\ntrimmed.\nKG\n22%\n65.05\n6505.00.00\nHats and other headgear, knitted or\ncrocheted, or made up from lace, felt\nor other textile fabric, in the piece (but\nnot in strips), whether or not lined or\ntrimmed; hair-nets of any material,\nwhether or not lined or trimmed.\nKG\n22%\n65.06\n6506.00.00\nOther headgear, whether or not lined\nor trimmed.\nKG\n22%\n65.07\n6507.00.00\nHead-bands, linings, covers, hat\nfoundations, hat frames, peaks and\nchinstraps, for headgear.\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 207\n\n66.\nChapter 66 - Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips,\nriding-crops and parts thereof\n66. Notes.\n1.\nThis Chapter does not cover \u2014\n(a)  Measure walking-sticks or the like (heading 90.17);\n(b)  Firearm-sticks, sword-sticks, loaded walking-sticks or the like (Chapter\n93); or\n(c)  Goods of Chapter 95 (for example, toy umbrellas, toy sun umbrellas).\n2.\nHeading 66.03 does not cover parts, trimmings or accessories of textile material,\nor covers, tassels, thongs, umbrella cases or the like, of any material. Such goods\npresented with, but not fitted to, articles of heading 66.01 or 66.02 are to be\nclassified separately and are not to be treated asforming part of those articles.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n66.01\n6601.00.00\nUmbrellas and sun umbrellas\n(including walking-stick umbrellas,\ngarden umbrellas and similar\numbrellas).\nDOZ\n22%\n66.02\n6602.00.00\nWalking-sticks, seat-sticks, whips,\nriding-crops and the like.\nNO.\n22%\n66.03\n6603.00.00\nParts, trimmings and accessories of\narticles of heading 66.01 or 66.02.\nDOZ\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 208\nRevised as at 31st December, 2025\nc\n\n67.\nChapter 67 - Prepared feathers and down and articles made of feathers or of\ndown; artificial flowers; articles of human hair\n67. Notes.\n1.\nThis Chapter does not cover \u2014\n(a)  Straining cloth of human hair (heading 59.11);\n(b)  Floral motifs of lace, of embroidery or other textile fabric (Section 11);\n(c)  Footwear (Chapter 64);\n(d)  Headgear or hair-nets (Chapter 65);\n(e)  Toys, sports requisites or carnival articles (Chapter 95); or\n(f)  Feather dusters, powder-puffs or hair sieves (Chapter 96).\n2.\nHeading 67.01 does not cover \u2014\n(a)  Articles in which feathers or down constitute only filling or padding (for\nexample, bedding of heading 94.04);\n(b)  Articles of apparel or clothing accessories in which feathers or down\nconstitute no more than mere trimming or padding; or\n(c)  Artificial flowers or foliage or parts thereof or made up articles of heading\n67.02.\n3.\nHeading 67.02 does not cover \u2014\n(a)  Articles of glass (Chapter 70); or\n(b)  Artificial flowers, foliage or fruit of pottery, stone, metal, wood or other\nmaterials, obtained in one piece by moulding, forging, carving, stamping\norother process, or consisting of parts assembled otherwise than by\nbinding, glueing, fitting into one another or similar methods.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n67.01\n6701.00.00\nSkins and other parts of birds with\ntheir feathers or down, feathers, parts\nof feathers, down and articles thereof\n(other than goods of heading 05.05 and\nworked quills and scapes).\nNO.\n22%\n67.02\nArtificial flowers, foliage and fruit and\nparts thereof; articles made of artificial\nflowers, foliage or fruit.\n\n6702.10.00\nOf plastics\nNO.\n22%\n6702.90.00\nOf other materials\nNO.\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 209\n\n67.03\n6703.00.00\nHuman hair, dressed, thinned,\nbleached or otherwise worked; wool or\nother animal hair or other textile\nmaterials, prepared for use in making\nwigs or the like.\nKG\n22%\n67.04\n\nWigs, false beards, eyebrows and\neyelashes, switches and the like, of\nhuman or animal hair or of textile\nmaterials; articles of human hair not\nelsewhere specified or included.\n\n6704.10.00\nOf synthetic textile materials:\nKG\n22%\n6704.20.00\nOf human hair\nKG\n22%\n6704.90.00\nOf other materials\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 210\nRevised as at 31st December, 2025\nc\n\nSection 13\nARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR\nSIMILAR MATERIALS; CERAMIC PRODUCTS; GLASS AND\nGLASSWARE\n\n68.\nChapter 68 - Articles of stone, plaster, cement, asbestos, mica or similar\nmaterials\n68. Notes.\n1.\nThis Chapter does not cover \u2014\n(a)  Goods of Chapter 25;\n(b)  Coated, impregnated or covered paper and paperboard of heading 48.10 or\n48.11 (for example, paper and paperboard coated with mica powder or\ngraphite, bituminised or asphalted paper and paperboard);\n(c)  Coated, impregnated or covered textile fabric of Chapter 56 or 59 (for\nexample, fabric coated or covered with mica powder, bituminised or\nasphalted fabric);\n(d)  Articles of Chapter 71;\n(e)  Tools or parts of tools, of Chapter 82;\n(f)  Lithographic stones of heading 84.42;\n(g)  Electrical insulators (heading 85.46) or fittings of insulating material of\nheading 85.47;\n(h)  Dental burrs (heading 90.18);\n(i)  Articles of Chapter 91 (for example, clocks and clock cases);\n(j)  Articles of Chapter 94 (for example, furniture, lamps and lighting fittings,\nprefabricated buildings);\n(k)  Articles of Chapter 95 (for example, toys, games and sports requisites);\n(l)  Articles of heading 96.02, if made of materials specified in Note 2 (b) to\nChapter 96, or of heading 96.06 (for example, buttons), 96.09 (for\nexample, slate pencils) or 96.10 (for example, drawing slates); or\n(m)  Articles of Chapter 97 (for example, works of art).\n2.\nIn heading 68.02 the expression \"worked monumental or building stone\"\napplies not only to the varieties of stone referred to in heading 25.15 or 25.16\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 211\n\nbut also to all other natural stone (for example, quartzite, flint, dolomite and\nsteatite) similarly worked; it does not, however, apply to slate.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n68.01\n6801.00.00\nSetts, curbstones and flagstones, of\nnatural stone (except slate).\nTON\n22%\n68.02\nWorked monumental or building stone\n(except slate) and articles thereof,\nother than goods of heading 68.01;\nmosaic cubes and the like, of natural\nstone (including slate), whether or not\non a backing; artificially coloured\ngranules, chippings and powder, of\nnatural stone (including slate).\n6802.10.00\nTiles, cubes and similar articles; artificially\ncoloured granules, chippings and powder\nTON\n22%\nOther monumental or building stone\nand articles thereof, simply cut or\nsawn, with a flat or even surface:\n6802.21.00\nMarble, travertine and alabaster\nTON\n22%\n6802.22.00\nOther calcareous stone\nTON\n22%\n\n6802.23.00\nGranite\nTON\n22%\n6802.29.00\nOther stone\nTON\n22%\nOther:\n6802.91.00\nMarble, travertine and alabaster;\nTON\n22%\n6802.92.00\nOther calcareous stone\nTON\n22%\n6802.93.00\nGranite\nTON\n22%\n6802.99.00\nOther stone;\nTON\n22%\n68.03\n6803.00.00\nWorked slate and articles of slate or of\nagglomerated slate.\nTON\n22%\n68.04\n6804.00.00\nMillstones, grindstones, grinding\nwheels and the like, without\nframeworks, for grinding, sharpening,\npolishing, trueing or cutting, hand\nsharpening or polishing stones, and\nparts thereof, of natural stone, of\nagglomerated natural or artificial\nabrasives, or of ceramics, with or\nwithout parts of other materials.\nNO.\n22%\n68.05\n6805.00.00\nNatural or artificial abrasive powder or\ngrain, on a base of textile material, of\npaper, of paperboard or of other\nmaterials, whether or not cut to shape\nor sewn or otherwise made up.\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 212\nRevised as at 31st December, 2025\nc\n\n68.06\n6806.00.00\nSlag wool, rock wool and similar\nmineral wools; exfoliated vermiculite,\nexpanded clays, foamed slag and\nsimilar expanded mineral materials;\nmixtures and articles of heatinsulating, sound-insulating or soundabsorbing mineral materials, other\nthan those of heading 68.11 or 68.12 or\nof Chapter 69.\nKG\n22%\n68.07\n6807.00.00\nArticles of asphalt or of similar\nmaterial (for example, petroleum\nbitumen or coal tar pitch).\nKG\n22%\n68.08\n6808.00.00\nPanels, boards, tiles, blocks and\nsimilar articles of vegetable fibre, of\nstraw or of shavings, chips, particles,\nsawdust or other waste, of wood,\nagglomerated with cement, plaster or\nother mineral binders.\nKG\n22%\n68.09\n6809.00.00\nArticles of plaster or of compositions\nbased on plaster.\nKG\n22%\n68.10\n\nArticles of cement, of concrete or of\nartificial stone, whether or not\nreinforced.\n\nTiles, flagstones, bricks and similar\narticles:\n\n6810.11.00\nBuilding blocks and bricks\nTON\n22%\n6810.19.00\nOther\nTON\n22%\nOther articles:\nTON\n22%\n6810.91.00\nPrefabricated structural components for\nbuilding or civil engineering\nTON\n22%\n6810.99.00\nOther\nTON\n22%\n68.11\n6811.00.00\nArticles of asbestos-cement, of\ncellulose fibre-cement or the like.\nKG\n22%\n68.12\n6812.00.00\nFabricated asbestos fibres; mixtures\nwith a basis of asbestos or with a\nbasis of asbestos and magnesium\ncarbonate; articles of such mixtures or\nof asbestos (for example, thread,\nwoven fabric, clothing, headgear,\nfootwear, gaskets), whether or not\nreinforced, other than goods of\nheading 68.11 or 68.13.\n\nKG\n22%\n68.13\n6813.00.00\nFriction material and articles thereof\n(for example, sheets, rolls, strips,\nsegments, discs, washers, pads), not\nmounted, for brakes, for clutches or\nthe like, with a basis of asbestos, of\nNO.\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 213\n\nother mineral substances or of\ncellulose, whether or not combined\nwith textile or other materials.\n68.13\n6813.00.00\nFriction material and articles thereof\n(for example, sheets, rolls, strips,\nsegments, discs, washers, pads), not\nmounted, for brakes, for clutches or\nthe like, with a basis of asbestos, of\nother mineral substances or of\ncellulose, whether or not combined\nwith textile or other materials.\nNO.\n22%\n68.14\n6814.00.00\nWorked mica and articles of mica,\nincluding agglomerated or\nreconstituted mica, whether or not on\na support of paper, paperboard or\nother materials.\nKG\n22%\n68.15\n6815.00.00\nArticles of stone or of other mineral\nsubstances (including carbon fibres,\narticles of carbon fibres and articles of\npeat), not elsewhere specified or\nincluded.\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 214\nRevised as at 31st December, 2025\nc\n\n69.\nChapter 69 - Ceramic products\n69. Notes.\n1.\nThis Chapter applies only to ceramic products which have been fired after\nshaping.  Headings 69.04 to 69.14 apply only to such products other than those\nclassifiable in headings 69.01 to 69.03.\n2.\nThis Chapter does not cover \u2014\n(a)  Products of heading 28.44;\n(b)  Articles of heading 68.04;\n(c)  Articles of Chapter 71 (for example, imitation jewellery);\n(d)  Cermets of heading 81.13;\n(e)  Articles of Chapter 82;\n(f)  Electrical insulators (heading 85.46) or fittings of insulating material of\nheading 85.47;\n(g)  Artificial teeth (heading 90.21);\n(h)  Articles of Chapter 91 (for example, clocks and clock cases);\n(i)  Articles of Chapter 94 (for example, furniture, lamps and lighting fittings,\nprefabricated buildings);\n(j)  Articles of Chapter 95 (for example, toys, games and sports requisites);\n(k)  Articles of heading 96.06 (for example, buttons) or of heading 96.14 (for\nexample, smoking pipes); or\n(l)  Articles of Chapter 97 (for example, works of art).\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n69.01\n6901.00.00\nBricks, blocks, tiles and other ceramic\ngoods of siliceous fossil meals (for\nexample, kieselguhr, tripolite or\ndiatomite) or of similar siliceous\nearths.\nTON\n22%\n69.02\n6902.00.00\nRefractory bricks, blocks, tiles and\nsimilar refractory ceramic\nconstructional goods, other than those\nof siliceous fossil meals or similar\nsiliceous earths.\nTON\n22%\n69.03\n6903.00.00\nOther refractory ceramic goods (for\nexample, retorts, crucibles, muffles,\nnozzles, plugs, supports, cupels,\ntubes, pipes, sheaths and rods), other\nthan those of siliceous fossil meals or\nof similar siliceous earths.\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 215\n\n69.04\n6904.00.00\nCeramic building bricks, flooring\nblocks, support or filler tiles and the\nlike.\nTHS\n22%\n69.05\n6905.00.00\nRoofing tiles, chimney-pots, cowls,\nchimney liners, architectural\nornaments and other ceramic\nconstructional goods.\nM2\n22%\n69.06\n6906.00.00\nCeramic pipes, conduits, guttering and\npipe fittings.\nKG\n22%\n69.07\n6907.00.00\nUnglazed ceramic flags and paving,\nhearth or wall tiles; unglazed ceramic\nmosaic cubes and the like, whether or\nnot on a backing.\nM2\n22%\n69.08\n6908.00.00\nGlazed ceramic flags and paving,\nhearth or wall tiles; glazed ceramic\nmosaic cubes and the like, whether or\nnot on a backing.\nM2\n22%\n69.09\n6909.00.00\nCeramic wares for laboratory, chemical\nor other technical uses; ceramic\ntroughs, tubs and similar receptacles\nof a kind used in agriculture; ceramic\npots, jars and similar articles of a kind\nused for the conveyance or packing of\ngoods.\nKG\n22%\n69.10\n6910.00.00\nCeramic sinks, wash basins, wash\nbasin pedestals, baths, bidets, water\ncloset pans, flushing cisterns, urinals\nand similar sanitary fixtures.\nNO.\n22%\n69.11\nTableware, kitchenware, other\nhousehold articles and toilet articles,\nof porcelain or china.\n6911.10.00\nTableware and kitchenware\nDPC\n0%\nOther\n6911.90.10\nHousehold Articles\nDPC\n0%\n6911.90.20\nToilet Articles\nDPC\n0%\n69.12\n6912.00.00\nCeramic tableware, kitchenware, other\nhousehold articles and toilet articles,\nother than of porcelain or china.\nDPC\n12%\n69.13\nStatuettes and other ornamental\nceramic articles.\n6913.10.00\nOf porcelain or china\nKG\n0%\n6913.90.00\nOther\nKG\n0%\n69.14\n6914.00.00\nOther ceramic articles.\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 216\nRevised as at 31st December, 2025\nc\n\n70.\nChapter 70 - Glass and glassware.\n70. Notes.\n1.\nThis Chapter does not cover \u2014\n(a)  Goods of heading 32.07 (for example, vitrifiable enamels and glazes, glass\nfrit, other glass in the form of powder, granules or flakes);\n(b)  Articles of Chapter 71 (for example, imitation jewellery);\n(c)  Optical fibre cables of heading 85.44, electrical insulators (heading 85.46)\nor fittings of insulating material of heading 85.47;\n(d)  Optical fibres, optically worked optical elements, hypodermic syringes,\nartificial eyes, thermometers, barometers, hydrometers or other articles of\nChapter 90;\n(e)  Lamps or lighting fittings, illuminated signs, illuminated name-plates or\nthe like, having a permanently fixed light source, or parts thereof of\nheading 94.05;\n(f)  Toys, games, sports requisites, Christmas tree ornaments or other articles\nof Chapter 95 (excluding glass eyes without mechanisms for dolls or for\nother articles of Chapter 95); or\n(g)  Buttons, fitted vacuum flasks, scent or similar sprays or other articles of\nChapter 96.\n2.\nFor the purposes of headings 70.03, 70.04 and 70.05 \u2014\n(a)\nglass is not regarded as \"worked\" by reason of any process it has\nundergone before annealing;\n(b)  cutting to shape does not affect the classification of glass in sheets;\n(c)  the expression \"absorbent, reflecting or non-reflecting layer\" means a\nmicroscopically thin coating of metal or of a chemical compound (for\nexample, metal oxide) which absorbs, for example, infra-red light or\nimproves the reflecting qualities of the glass while still allowing it to retain\na degree of transparency or translucency; or which prevents light from\nbeing reflected on the surface of the glass.\n3.\nThe products referred to in heading 70.06 remain classified in that heading\nwhether or not they have the character of articles.\n4.\nFor the purposes of heading 70.19, the expression \"glass wool\" means \u2014\n(a)\nMineral wools with silica.\n(b) Mineral wools with a silica, but with an alkaline oxide (K2O or Na2O) or\na boric oxide (B2O3).\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 217\n\n5.\nThroughout this Act, the expression \"glass\" includes fused quartz and other\nfused silica (SiO2).\n6.\nFor the purposes of subheadings 7013.21.00, 7013.31.00 and 7013.91.00, the\nexpression \"lead crystal\" means only glass having a minimum lead monoxide\n(PbO) content.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n70.01\n7001.00.00\nCullet and other waste and scrap of\nglass; glass in the mass.\nKG\n22%\n70.02\n7002.00.00\nGlass in balls (other than\nmicrospheres of heading 70.18), rods\nor tubes, unworked.\nKG\n22%\n70.03\n7003.00.00\nCast glass and rolled glass, in sheets\nor profiles, whether or not having an\nabsorbent, reflecting or non-reflecting\nlayer, but not otherwise worked.\nM2\n22%\n70.04\n7004.00.00\nDrawn glass and blown glass, in\nsheets, whether or not having an\nabsorbent, reflecting or non-reflecting\nlayer, but not otherwise worked.\nM2\n22%\n70.05\n7005.00.00\nFloat glass and surface ground or\npolished glass, in sheets, whether or\nnot having an absorbent, reflecting or\nnon-reflecting layer, but not otherwise\nworked.\nM2\n22%\n70.06\n7006.00.00\nGlass of heading 70.03, 70.04 or 70.05,\nbent, edge-worked, engraved, drilled,\nenamelled or otherwise worked, but\nnot framed or fitted with other\nmaterials.\nM2\n22%\n70.07\nSafety glass, consisting of toughened\n(tempered) or laminated glass.\nToughened (tempered) safety glass:\n7007.10.11\nToughened (tempered) safety glass:\nMotor Vehicles\nM2\n27%\n7007.10.12\nToughened (tempered) safety glass:\nOther\nM2\n22%\nLaminated safety glass:\n7007.20.11\nLaminated safety glass: Motor Vehicles\nM2\n27%\n7007.20.12\nLaminated safety glass: Other\nM2\n22%\n70.08\n7008.00.00\nMultiple-walled insulating units of\nglass.\nNO.\n22%\n70.09\nGlass mirrors, whether or not framed,\nincluding rear-view mirrors.\n7009.10.00\nRear-view mirrors for vehicles\nNO.\n27%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 218\nRevised as at 31st December, 2025\nc\n\n7009.90.00\nOther:\nNO.\n22%\n70.10\n7010.00.00\nCarboys, bottles, flasks, jars, pots,\nphials, ampoules and other containers,\nof glass, of a kind used for the\nconveyance or packing of goods;\npreserving jars of glass; stoppers, lids\nand other closures, of glass.\nGR\n22%\n70.11\n7011.00.00\nGlass envelopes (including bulbs and\ntubes), open, and glass parts thereof,\nwithout fittings, for electric lamps,\ncathode-ray tubes or the like.\nHUN\n22%\n70.12\n7012.00.00\nGlass inners for vacuum flasks or for\nother vacuum vessels.\nNO.\n22%\n70.13\nGlassware of a kind used for table,\nkitchen, toilet, office, indoor\ndecoration or similar purposes (other\nthan that of heading 70.10 or 70.18).\n7013.10.00\nOf glass-ceramics\nNO.\n22%\nDrinking glasses other than of glassceramics:\n7013.21.00\nOf lead crystal\nNO.\n0%\n7013.29.00\nOther\nNO.\n22%\n\nGlassware of a kind used for table\n(other than drinking glasses) or\nkitchen purposes other than of glassceramics:\n\n7013.31.00\nOf lead crystal\nNO.\n0%\n7013.32.00\nOf glass having a linear coefficient of\nexpansion.\nNO.\n22%\n7013.39.00\nOther\nNO.\n22%\nOther glassware:\n7013.91.00\nOf lead crystal\nNO.\n0%\n7013.99.00\nOther\nNO.\n22%\n70.14\n7014.00.00\nSignalling glassware and optical\nelements of glass (other than those of\nheading 70.15), not optically worked.\nNO.\n22%\n70.15\n\nClock or watch glasses and similar\nglasses, glasses for non-corrective or\ncorrective spectacles, curved, bent,\nhollowed or the like, not optically\nworked; hollow glass spheres and\ntheir segments, for the manufacture of\nsuch glasses.\n\n7015.10.00\nGlasses for corrective spectacles\nNO.\n0%\n  7015.10. 11\nGlasses for non-corrective spectacles\nNO.\n0%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 219\n\n  7015.90.00\nOthers:\nNO.\n22%\n70.16\n7016.00.00\nPaving blocks, slabs, bricks, squares,\ntiles and other articles of pressed or\nmoulded glass, whether or not wired,\nof a kind used for building or\nconstruction purposes; glass cubes\nand other glass smallwares, whether\nor not on a backing, for mosaics or\nsimilar decorative purposes; leaded\nlights and the like; multicellular or\nfoam glass in blocks, panels, plates,\nshells or similar forms.\n70.17\n7017.00.00\nLaboratory, hygienic or\npharmaceutical glassware, whether or\nnot graduated or calibrated.\nNO.\n22%\n70.18\n7018.00.00\nGlass beads, imitation pearls, imitation\nprecious or semi-precious stones and\nsimilar glass smallwares, and articles\nthereof other than imitation jewellery;\nglass eyes other than prosthetic\narticles; statuettes and other\nornaments of lamp-worked glass, other\nthan imitation jewellery; glass\nmicrospheres.\nNO.\n22%\n70.19\n7019.00.00\nGlass fibres (including glass wool) and\narticles thereof (for example, yarn,\nwoven fabrics).\nKG\n22%\n70.20\n7020.00.00\nOther articles of glass.\nNO.\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 220\nRevised as at 31st December, 2025\nc\n\nSection 14\nNATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS\nSTONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS\nMETAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN\n\n71.\nChapter 71 - Natural or cultured pearls, precious or semi-precious stones,\nprecious metals, metals clad with precious metal, and articles thereof;\nimitation jewellery; coin\n71. Notes.\n1.\nSubject to Note 1 (a) to Section 6 and except as provided below, all articles\nconsisting wholly or partly \u2014\n (a)  Of natural or cultured pearls or of precious or semi-precious stones\n(natural, synthetic or reconstructed), or\n (b)  Of precious metal or of metal clad with precious metal, are to be classified\nin this Chapter.\n2.    (a)  Headings 71.13, 71.14 and 71.15 do not cover articles in which precious\nmetal or metal clad with precious metal is present as minor constituents\nonly, such as minor fittings or minor ornamentation (for example,\nmonograms, ferrules and rims), and paragraph (b) of the foregoing Note\ndoes not apply to such articles (*).\n(b)  Heading 71.16 does not cover articles containing precious metal or metal\nclad with precious metal (other than as minor constituents).\n3.\nThis Chapter does not cover \u2014\n (a)  Amalgams of precious metal, or colloidal precious metal (heading 28.43);\n (b)  Sterile surgical suture materials, dental fillings or other goods of Chapter\n30;\n (c)  Goods of Chapter 32 (for example, lustres);\n (d)  Supported catalysts (heading 38.15);\n (e)  Articles of heading 42.02 or 42.03 referred to in Note 2 (B) to Chapter 42;\n (f)  Articles of heading 43.03 or 43.04;\n (g)  Goods of Section 11 (textiles and textile articles);\n (h)  Footwear, headgear or other articles of Chapter 64 or 65;\n (i)  Umbrellas, walking-sticks or other articles of Chapter 66;\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 221\n\n (j)  Abrasive goods of heading 68.04 or 68.05 or Chapter 82, containing dust\nor powder of precious or semi-precious stones (natural or synthetic);\narticles of Chapter 82 with a working part of precious or semi-precious\nstones (natural, synthetic or reconstructed); machinery, mechanical\nappliances or electrical goods, or parts thereof, of Section 16.  However,\narticles and parts thereof, wholly of precious or semi-precious stones\n(natural, synthetic or reconstructed) remain classified in this Chapter,\nexcept unmounted worked sapphires and diamonds for styli (heading\n85.22);\n (k)  Articles of Chapter 90, 91 or 92 (scientific instruments, clocks and\nwatches, musical instruments);\n (l)  Arms or parts thereof (Chapter 93);\n (m)  Articles covered by Note 2 to Chapter 95;\n (n)  Articles classified in Chapter 96 by virtue of Note 4 to that Chapter; or\n (o)  Original sculptures or statuary (heading 97.03), collectors' pieces (heading\n97.05) or antiques of an age exceeding one hundred years (heading 97.06),\nother than natural or cultured pearls or precious or semi-precious stones.\n4.      (a)  The expression \"precious metal\" means silver, gold and platinum.\n (b) The expression \"platinum\" means platinum, iridium, osmium, palladium,\nrhodium and ruthenium.\n (c) The expression \"precious or semi-precious stones\" does not include any\nof the substances specified in Note 2 (b) to Chapter 96.\n5.\nFor the purposes of this Chapter, any alloy (including a sintered mixture and an\ninter-metallic compound) containing precious metal is to be treated as an alloy\nof precious metal if any one precious metal. Alloys of precious metal are to be\nclassified according to the following rules \u2014\n (a) An alloy of platinum is to be treated as an alloy of platinum;\n (b) An alloy of gold but no platinum is to be treated as an alloy of gold;\n (c) Other alloys of silver are to be treated as alloys of silver.\n6.\nExcept where the context otherwise requires, any reference in this Act to\nprecious metal or to any particular precious metal includes a reference to alloys\ntreated as alloys of precious metal or of the particular metal in accordance with\nthe rules in Note 5 above, but not to metal clad with precious metal or to base\nmetal or non-metals plated with precious metal.\n7.\nThroughout this Act the expression \"metal clad with precious metal\" means\nmaterial made with a base of metal upon one or more surfaces of which there is\naffixed by soldering, brazing, welding, hot-rolling or similar mechanical means\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 222\nRevised as at 31st December, 2025\nc\n\na covering of precious metal.  Except where the context otherwise requires, the\nexpression also covers base metal inlaid with precious metal.\n8.\nSubject to Note 1 (a) to Section 6, goods answering to a description in heading\n71.12 are to be classified in that heading and in no other heading of this Act.\n9.\nFor the purposes of heading 71.13, the expression \"articles of jewellery\"\nmeans \u2014\n (a)  Any small objects of personal adornment (gem-set or not) (for example,\nrings, bracelets, necklaces, brooches, ear-rings, watch-chains, fobs,\npendants, tie-pins, cuff-links, dress-studs, religious or other medals and\ninsignia); and\n (b)  Articles of personal use of a kind normally carried in the pocket, in the\nhandbag or on the person (such as cigarette cases, powder boxes, chain\npurses, cachou boxes).\n10. For the purposes of heading 71.14, the expression \"articles of goldsmiths\u2019 or\nsilversmiths' wares\" includes such articles as ornaments, tableware, toiletware, smokers' requisites and other articles of household, office or religious use.\n11. For the purposes of heading 71.17, the expression \"imitation jewellery\" means\narticles of jewellery within the meaning of paragraph (a) of Note 9 above (but\nnot including buttons or other articles of heading 96.06, or dress-combs, hairslides or the like, or hairpins, of heading 96.15), not incorporating natural or\ncultured pearls, precious or semi-precious stones (natural, synthetic or\nreconstructed) nor (except as plating or as minor constituents) precious metal or\nmetal clad with precious metal.\n12. For the purposes of subheadings 7106.10.00, 7108.11.00, and heading 71.10,\nthe expressions \"powder\" and \"in powder form\" mean products which passes\nthrough a sieve having a mesh aperture.\n13. Notwithstanding the provisions of Chapter Note 4 (b), for the purposes of\nheading 71.10, the expression \"platinum\" does not include iridium, osmium,\npalladium, rhodium or ruthenium.\n14. For the classification of alloys in the subheadings of heading 71.10, each alloy\nis to be classified with that metal, platinum, palladium, rhodium, iridium,\nosmium or ruthenium which predominates by weight over each other of these\nmetals.\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 223\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n71.01\n7101.00.00\nPearls, natural or cultured, whether or\nnot worked or graded but not strung,\nmounted or set; pearls, natural or\ncultured, temporarily strung for\nconvenience of transport.\nCAR\n0%\n71.02\n7102.00.00\nDiamonds, whether or not worked, but\nnot mounted or set.\nCAR\n12%\n71.03\n7103.00.00\nPrecious stones (other than diamonds)\nand semi-precious stones, whether or\nnot worked or graded but not strung,\nmounted or set; ungraded precious\nstones (other than diamonds) and\nsemi-precious stones, temporarily\nstrung for convenience of transport.\nCAR\n12%\n71.04\n7104.00.00\nSynthetic or reconstructed precious or\nsemi-precious stones, whether or not\nworked or graded but not strung,\nmounted or set; ungraded synthetic or\nreconstructed precious or semiprecious stones, temporarily strung for\nconvenience of transport.\nCAR\n12%\n71.05\n7105.00.00\nDust and powder of natural or\nsynthetic precious or semi-precious\nstones.\nG\n12%\n71.06\nSilver (including silver plated with gold\nor platinum), unwrought or in semimanufactured forms, or in powder\nform.\n\n7106.10.00\nPowder\nG\n22%\nOther:\n\n7106.91.00\nUnwrought\nG\n22%\nSemi-manufactured:\n7106.92.10\nNon-monetary Bullion\nG\n0%\n7106.92.20\nMonetary Bullion\nG\n0%\n7106.92.30\nOther\nG\n0%\n71.07\n7107.00.00\nBase metals clad with silver, not\nfurther worked than semimanufactured.\nG\n12%\n71.08\n\nGold (including gold plated with\nplatinum) unwrought or in semimanufactured forms, or in powder\nform.\n\n7108.11.00\nGold, non-monetary, in powder form\nG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 224\nRevised as at 31st December, 2025\nc\n\n7108.12.10\nGold bullion, non-monetary\nG\n4%\n7108.12.20\nGold, non-monetary, in other unwrought\nforms (including gold plated with platinum)\nG\n22%\n7108.13.00\nGold, non-monetary, in semimanufactured forms (including gold plated\nwith platinum)\nG\n4%\n7108.20.00\nMonetary gold (including gold plated with\nplatinum)\nG\n0%\n71.09\n7109.00.00\nBase metals or silver, clad with gold,\nnot further worked than semimanufactured.\nG\n12%\n71.10\n7110.00.00\nPlatinum, unwrought or in semimanufactured forms, or in powder\nform.\nG\n12%\n71.11\n7111.00.00\nBase metals, silver or gold, clad with\nplatinum, not further worked than\nsemi-manufactured.\nG\n12%\n71.12\n7112.00.00\nWaste and scrap of precious metal or\nof metal clad with precious metal;\nother waste and scrap containing\nprecious metal or precious metal\ncompounds, of a kind used principally\nfor the recovery of precious metal.\nKG\n22%\n71.13\n7113.00.00\nArticles of jewellery and parts thereof,\nof precious metal or of metal clad with\nprecious metal.\nG\n12%\n71.14\nArticles of goldsmiths' or silversmiths'\nwares and parts thereof, of precious\nmetal or of metal clad with precious\nmetal.\nOf precious metal whether or not\nplated or clad with precious metal:\nOf silver, whether or not plated or clad\nwith other precious metal\n7114.11.10\nOf silver, whether or not plated or clad\nwith other precious metal\nNO.\n0%\n7114.11.11\nSmokers' Requisites of silver, whether or\nnot plated or clad with other precious\nmetal\nNO.\n42%\nOf other precious metal, whether or\nnot plated or clad with precious metal\n7114.19.10\nOf other precious metal, whether or not\nplated or clad with precious metal\nNO.\n0%\n\n7114.19.11\nSmokers' Requisites of other precious\nmetal, whether or not plated or clad with\nprecious metal\nNO.\n42%\nOf base metal clad with precious metal\n7114.20.10\nOf base metal clad with precious metal\nNO.\n0%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 225\n\n7114.20.11\nSmokers' Requisites of base metal clad\nwith precious metal\nNO.\n42%\n71.15\n\nOther articles of precious metal or of\nmetal clad with precious metal.\nG\n\n7115.10.00\nCatalysts in the form of wire cloth or grill,\nof platinum\nNO.\n0%\n7115.90.00\nOther\nNO.\n0%\n71.16\n7116.00.00\nArticles of natural or cultured pearls,\nprecious or semi-precious stones\n(natural, synthetic or reconstructed).\nNO.\n12%\n71.17\n7117.00.00\nImitation jewellery.\nNO.\n22%\n71.18\nCoin\nCoin (other than gold coin)\n7118.10.10\nNot being legal tender\nG\n0%\n7118.10.20\nBeing of legal tender\nG\n0%\nOther\n7118.90.10\nGold coin, not being legal tender\nG\n0%\n7118.90.20\nGold coin, being of legal tender\nG\n0%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 226\nRevised as at 31st December, 2025\nc\n\nSection 15\nBASE METALS AND ARTICLES OF BASE METAL\nNotes.\n1.\nThis Section does not cover \u2014\n(a)  Prepared paints, inks or other products with a basis of metallic flakes or\npowder (headings 32.07 to 32.10, 32.12, 32.13 or 32.15);\n(b)  Ferro-cerium or other pyrophoric alloys (heading 36.06);\n(c)  Headgear or parts thereof of heading 65.06 or 65.07;\n(d)  Umbrella frames or other articles of heading 66.03;\n(e)  Goods of Chapter 71 (for example, precious metal alloys, base metal clad\nwith precious metal, imitation jewellery);\n(f)  Articles of Section 16 (machinery, mechanical appliances and electrical\ngoods);\n(g)  Assembled railway or tramway track (heading 86.08) or other articles of\nSection 17 (vehicles, ships and boats, aircraft);\n(h)  Instruments or apparatus of Section 18, including clock or watch springs;\n(i)  Lead shot prepared for ammunition (heading 93.06) or other articles of\nSection 19 (arms and ammunition);\n(j)  Articles of Chapter 94 (for example, furniture, mattress supports, lamps\nand lighting fittings, illuminated signs, prefabricated buildings);\n(k)  Articles of Chapter 95 (for example, toys, games, sports requisites);\n(l)  Hand sieves, buttons, pens, pencil-holders, pen nibs or other articles of\nChapter 96 (miscellaneous manufactured articles); or\n(m)  Articles of Chapter 97 (for example, works of art).\n2.\nThroughout this Act, the expression \"parts of general use\" means \u2014\n(a)  Articles of heading 73.07, 73.12, 73.15, 73.17 or 73.18 and similar articles\nof other base metal;\n(b)  Springs and leaves for springs, of base metal, other than clock or watch\nsprings (heading 91.14); and\n(c)  Articles of headings 83.01, 83.02, 83.08, 83.10 and frames and mirrors, of\nbase metal, of heading 83.06.\n\nIn Chapters 73 to 76 and 78 to 82 (but not in heading 73.15) references to parts\nof goods do not include references to parts of general use as defined above.\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 227\n\nSubject to the preceding paragraph and to Note 1 to Chapter 83, the articles of\nChapter 82 or 83 are excluded from Chapters 72 to 76 and 78 to 81.\n3.\nThroughout this Act, the expression \"base metals\" means \u2014 iron and steel,\ncopper, nickel, aluminium, lead, zinc, tin, tungsten (wolfram), molybdenum,\ntantalum, magnesium, cobalt, bismuth, cadmium, titanium, zirconium,\nantimony, manganese, beryllium, chromium, germanium, vanadium, gallium,\nhafnium, indium, niobium (columbium), rhenium and thallium.\n4.\nThroughout this Act, the term \"cermets\" means products containing a\nmicroscopic heterogeneous combination of a metallic component and a ceramic\ncomponent.  The term \"cermets\" includes sintered metal carbides (metal\ncarbides sintered with a metal).\n5.\nClassification of alloys (other than ferro-alloys and master alloys as defined in\nChapters 72 and 74) \u2014\n(a)  An alloy of base metals is to be classified as an alloy of the metal which\npredominates by weight over each of the other metals;\n(b)  An alloy composed of base metals of this Section and of elements not\nfalling within this Section is to be treated as an alloy of base metals of this\nSection if the total weight of such metals equals or exceeds the total weight\nof the other elements present;\n(c)  In this Section the term \"alloys\" includes sintered mixtures of metal\npowders, heterogeneous intimate mixtures obtained by melting (other than\ncermets) and intermetallic compounds.\n6.\nUnless the context otherwise requires, any reference in this Act to a base metal\nincludes a reference to alloys which, by virtue of Note 5 above, are to be\nclassified as alloys of that metal.\n7.\nClassification of composite articles \u2014\n\nExcept where the headings otherwise require, articles of base metal (including\narticles of mixed materials treated as articles of base metal under the\nInterpretative Rules) containing two or more base metals are to be treated as\narticles of the base metal predominating by weight over each of the other metals.\n\nFor this purpose \u2014\n(a)  Iron and steel, or different kinds of iron or steel, are regarded as one and\nthe same metal;\n(b)  An alloy is regarded as being entirely composed of that metal as an alloy\nof which, by virtue of Note 5, it is classified; and\n(c)  A cermet of heading 81.13 is regarded as a single base metal.\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 228\nRevised as at 31st December, 2025\nc\n\n8.\nIn this Section, the following expressions have the meanings hereby assigned to\nthem \u2014\n(a)  Waste and scrap\n\nMetal waste and scrap from the manufacture or mechanical working of\nmetals, and metal goods definitely not usable as such because of breakage,\ncutting-up, wear or other reasons.\n(b)  Powders\n\nProducts which passes through a sieve having a mesh aperture.\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 229\n\n72.\nChapter 72 - Iron and steel\n72. Notes\n1.\nIn this Chapter and, in the case of Notes (d), (e) and (f) throughout this Act, the\nfollowing expressions have the meanings hereby assigned to them \u2014\n(a)  Pig iron\n\nIron-carbon alloys not usefully malleable, containing carbon and which\nmay contain one or more other elements.\n(b)  Spiegeleisen\n\nIron-carbon alloys of manganese and otherwise conforming to the\nspecification at (a) above.\n(c)  Ferro-alloys\n\nAlloys in pigs, blocks, lumps or similar primary forms, in forms obtained\nby continuous casting and also in granular or powder forms, whether or\nnot agglomerated, commonly used as an additive in the manufacture of\nother alloys or as de-oxidants, de-sulphurising agents or for similar uses in\nferrous metallurgy and generally not usefully malleable, containing iron\nand one or more other elements.\n(d)  Steel\n\nFerrous materials other than those of heading 72.03 which (with the\nexception of certain types produced in the form of castings) are usefully\nmalleable and containing carbon. However, chromium steels may contain\nhigher proportions of carbon.\n(e)  Stainless steel\n\nAlloy steels containing chromium, with or without other elements.\n(f)  Other alloy steel\n\nSteels not complying with the definition of stainless steel.\n(g)  Remelting scrap ingots of iron or steel\n\nProducts roughly cast in the form of ingots without feeder-heads or hot\ntops, or of pigs, having obvious surface faults and not complying with the\nchemical composition of pig iron, spiegeleisen or ferro-alloys.\n(h)  Granules\n\nProducts which passes through a sieve with a mesh aperture.\n(i)  Semi-finished products\n\nContinuous cast products of solid section, whether or not subjected to\nprimary hot-rolling; and\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 230\nRevised as at 31st December, 2025\nc\n\nOther products of solid section, which have not been further worked than\nsubjected to primary hot-rolling or roughly shaped by forging, including\nblanks for angles, shapes or sections.\n\nThese products are not presented in coils.\n(j)  Flat-rolled products\n\nRolled products of solid rectangular (other than square) cross-section,\nwhich do not conform to the definition at (i) above in the form of \u2014\n\n- coils of successively superimposed layers, or\n\n- straight lengths.\n\nFlat-rolled products include those with patterns in relief derived directly\nfrom rolling (for example, grooves, ribs, chequers, tears, buttons,\nlozenges) and those which have been perforated, corrugated or polished,\nprovided that they do not thereby assume the character of articles or\nproducts of other headings.\n\nFlat-rolled products of a shape other than rectangular or square, of any\nsize, provided that they do not assume the character of articles or products\nof other headings.\n(k)  Bars and rods, hot-rolled, in irregularly wound coils\n\nHot-rolled products in irregularly wound coils, which have a solid crosssection in the shape of circles, segments of circles, ovals, rectangles\n(including squares), triangles or other convex polygons (including\n\"flattened circles\" and \"modified rectangles\", of which two opposite\nsides are convex arcs, the other two sides being straight, of equal length\nand parallel).  These products may have indentations, ribs, grooves or other\ndeformations produced during the rolling process (reinforcing bars and\nrods).\n(l)  Other bars and rods\n\nProducts which do not conform to any of the definitions at (i), (j) or (k)\nabove or to the definition of wire, which have a uniform solid cross-section\nalong their whole length in the shape of circles, segments of circles, ovals,\nrectangles (including squares), triangles or other convex polygons\n(including \"flattened circles\" and \"modified rectangles\", of which two\nopposite sides are convex arcs, the other two sides being straight, of equal\nlength and parallel).  These products may \u2014\n\n- have indentations, ribs, grooves or other deformations produced during\nthe rolling process (reinforcing bars and rods);\n\n- be twisted after rolling.\n(m)  Angles, shapes and sections\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 231\n\nProducts having a uniform solid cross-section along their whole length\nwhich do not conform to any of the definitions at (i), (j), (k) or (l) above\nor to the definition of wire.\n\nChapter 72 does not include products of heading 73.01 or 73.02.\n(n)  Wire\n\nCold-formed products in coils, of any uniform solid cross-section along\ntheir whole length, which do not conform to the definition of flat-rolled\nproducts.\n(o)  Hollow drill bars and rods\n\nHollow bars and rods of any cross-section, suitable for drills.  Hollow bars\nand rods of iron or steel not conforming to this definition are to be\nclassified in heading 73.04.\n2.\nFerrous metals clad with another ferrous metal are to be classified as products\nof the ferrous metal predominating by weight.\n3.\nIron or steel products obtained by electrolytic deposition, by pressure casting or\nby sintering are to be classified, according to their form, their composition and\ntheir appearance, in the headings of this Chapter appropriate to similar hotrolled products.\n4.\nIn this Chapter the following expressions have the meanings hereby assigned to\nthem \u2014\n(a)  Alloy pig iron\n(b)  Non-alloy free-cutting steel\nNon-alloy steel\n(c)  Silicon-electrical steel\nAlloy steels.\n(d)  High speed steel\nAlloy steels, with or without other elements.\n(e)  Silico-manganese steel\n\nAlloy steels of manganese and silicon, but no other element in a proportion that\nwould give the steel the characteristics of another alloy steel.\n5.\nFor the classification of ferro-alloys in the heading 72.02 the following rule\nshould be observed \u2014\n\nA ferro-alloy is considered as binary and classified under the relevant\nsubheading (if it exists) if only one of the alloy elements exceeds the minimum\npercentage laid down in Chapter Note 1 (c); by analogy, it is considered\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 232\nRevised as at 31st December, 2025\nc\n\nrespectively as ternary or quaternary if two or three alloy elements exceed the\nminimum percentage.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n72.01\n7201.00.00\nPig iron and spiegeleisen in pigs,\nblocks or other primary forms.\nTON\n22%\n72.02\n7202.00.00\nFerro-alloys.\nKG\n22%\n72.03\n7203.00.00\nFerrous products obtained by direct\nreduction of iron ore and other spongy\nferrous products, in lumps, pellets or\nsimilar forms; iron  in lumps, pellets or\nsimilar forms.\nTON\n22%\n72.04\n7204.00.00\nFerrous waste and scrap; remelting\nscrap ingots of iron or steel.\nTON\n22%\n72.05\n7205.00.00\nGranules and powders, of pig iron,\nspiegeleisen, iron or steel.\nKG\n22%\n72.06\n7206.00.00\nIron and non-alloy steel in ingots or\nother primary forms (excluding iron of\nheading 72.03).\nKG\n22%\n72.07\n7207.00.00\nSemi-finished products of iron or nonalloy steel.\nKG\n22%\n72.08\n7208.00.00\nFlat-rolled products of iron or nonalloy steel, hot-rolled, not clad, plated\nor coated.\nKG\n22%\n72.09\n7209.00.00\nFlat-rolled products of iron or nonalloy steel, cold-rolled (cold-reduced),\nnot clad, plated or coated.\nKG\n22%\n72.1\n7210.00.00\nFlat-rolled products of iron or nonalloy steel, clad, plated or coated.\nKG\n22%\n72.11\n7211.00.00\nFlat-rolled products of iron or nonalloy steel, not clad, plated or coated.\nKG\n22%\n72.13\n7213.00.00\nBars and rods, hot-rolled, in irregularly\nwound coils, of iron or non-alloy steel.\nKG\n22%\n72.14\n7214.00.00\nOther bars and rods of iron or nonalloy steel, not further worked than\nforged, hot-rolled, hot-drawn or hotextruded, but including those twisted\nafter rolling.\nKG\n22%\n72.15\n7215.00.00\nOther bars and rods of iron or nonalloy steel.\nKG\n22%\n72.16\n7216.00.00\nAngles, shapes and sections of iron or\nnon-alloy steel.\nKG\n22%\n72.17\n7217.00.00\nWire of iron or non-alloy steel.\nKG\n22%\n72.18\n7218.00.00\nStainless steel in ingots or other\nprimary forms; semi-finished products\nof stainless steel.\nKG\n22%\n72.19\n7219.00.00\nFlat-rolled products of stainless steel.\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 233\n\n72.21\n7221.00.00\nBars and rods, hot-rolled, in irregularly\nwound coils, of stainless steel.\nKG\n22%\n72.22\n7222.00.00\nOther bars and rods of stainless steel;\nangles, shapes and sections of\nstainless steel.\nKG\n22%\n72.23\n7223.00.00\nWire of stainless steel.\nKG\n22%\n72.24\n7224.00.00\nOther alloy steel in ingots or other\nprimary forms; semi-finished products\nof other alloy steel.\nKG\n22%\n72.25\n7225.00.00\nFlat-rolled products of other alloy\nsteel.\nKG\n22%\n72.27\n7227.00.00\nBars and rods, hot-rolled, in irregularly\nwound coils, of other alloy steel.\nKG\n22%\n72.28\n7228.00.00\nOther bars and rods of other alloy\nsteel; angles, shapes and sections, of\nother alloy steel; hollow drill bars and\nrods, of alloy or non-alloy steel.\nKG\n22%\n72.29\n7229.00.00\nWire of other alloy steel.\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 234\nRevised as at 31st December, 2025\nc\n\n73 .\nChapter 73 - Articles of iron or steel\n73. Notes.\n1.\nIn this Chapter the expression \"cast iron\" applies to products obtained by\ncasting in which iron predominates over each of the other elements and which\ndo not comply with the chemical composition of steel as defined in Note 1 (d)\nto Chapter 72.\n2.\nIn this Chapter the word \"wire\" means hot or cold-formed products of any crosssectional shape.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n73.01\n7301.00.00\nSheet piling of iron or steel, whether or\nnot drilled, punched or made from\nassembled elements; welded angles,\nshapes and sections, of iron or steel.\nKG\n22%\n73.02\n7302.00.00\nRailway or tramway track construction\nmaterial of iron or steel, the following:\nrails, check-rails and rack rails, switch\nblades, crossing frogs, point rods and\nother crossing pieces, sleepers (crossties), fish-plates, chairs, chair wedges,\nsole plates (base plates), rail clips,\nbedplates, ties and other material\nspecialized for jointing or fixing rails.\nKG\n22%\n73.03\n7303.00.00\nTubes, pipes and hollow profiles, of\ncast iron.\nKG\n22%\n73.04\n7304.00.00\nTubes, pipes and hollow profiles,\nseamless, of iron (other than cast iron)\nor steel.\nKG\n22%\n73.05\n7305.00.00\nOther tubes and pipes (for example,\nwelded, riveted or similarly closed),\nhaving circular cross-sections of iron\nor steel.\nKG\n22%\n73.06\n7306.00.00\nOther tubes, pipes and hollow profiles\n(for example, open seam or welded,\nriveted or similarly closed), of iron or\nsteel.\nKG\n22%\n73.07\n7307.00.00\nTube or pipe fittings (for example,\ncouplings, elbows, sleeves), of iron or\nsteel.\nKG\n22%\n73.08\n7308.00.00\nStructures (excluding prefabricated\nbuildings of heading 94.06) and parts\nof structures (for example, bridges and\nbridge-sections, lock-gates, towers,\nlattice masts, roofs, roofing frameworks, doors and windows and their\nframes and thresholds for doors,\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 235\n\nshutters, balustrades, pillars and\ncolumns), of iron or steel; plates, rods,\nangles, shapes, sections, tubes and\nthe like, prepared for use in structures,\nof iron or steel.\n73.09\n7309.00.00\nReservoirs, tanks, vats and similar\ncontainers for any material (other than\ncompressed or liquefied gas), of iron\nor steel, whether or not lined or heatinsulated, but not fitted with\nmechanical or thermal equipment.\nNO.\n22%\n73.10\n7310.00.00\nTanks, casks, drums, cans, boxes and\nsimilar containers, for any material\n(other than compressed or liquefied\ngas), of iron or steel, whether or not\nlined or heat-insulated, but not fitted\nwith mechanical or thermal equipment.\nNO.\n22%\n73.11\n7311.00.00\nContainers for compressed or liquefied\ngas, of iron or steel.\nNO.\n22%\n73.12\n7312.00.00\nStranded wire, ropes, cables, plaited\nbands, slings and the like, of iron or\nsteel, not electrically insulated.\nKG\n22%\n73.13\n7313.00.00\nBarbed wire of iron or steel; twisted\nhoop or single flat wire, barbed or not,\nand loosely twisted double wire, of a\nkind used for fencing, of iron or steel.\nKG\n17%\n73.14\nCloth (including endless bands), grill,\nnetting and fencing, of iron or steel\nwire; expanded metal of iron or steel.\n7314.10.00\nWoven cloth:\nM2\n22%\nGrill, netting and fencing, welded at the\nintersection.\n7314.20.10\nNetting and fencing\nM2\n17%\n\n7314.20.20\nGrill\nM2\n22%\nOther grill, netting and fencing, welded\nat the intersection:\n7314.30.10\nOther netting and fencing\nM2\n22%\n7314.30.20\nOther grill\nM2\n22%\nOther cloth, grill, netting and fencing:\nPlated or coated with Zinc or Plastics\n7314.40.10\nNetting and fencing\nM2\n22%\n\n7314.40.20\nCloth, Grill\nM2\n22%\n7314.50.00\nExpanded metal\nM2\n22%\n73.15\nChain and parts thereof, of iron or\nsteel.\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 236\nRevised as at 31st December, 2025\nc\n\nArticulated link chain and parts\nthereof:\n\n7315.11.00\nRoller chain\nKG\n22%\n7315.12.00\nOther chain\nKG\n22%\n\n7315.19.00\nParts\nKG\n22%\n\n7315.20.00\nSkid chain\nKG\n22%\n\nOther chain:\n\n7315.81.00\nStud-link\nKG\n22%\n7315.82.00\nOther, welded link\nKG\n22%\n7315.89.00\nOther\nKG\n22%\n7315.90.00\nOther parts\nKG\n22%\n73.16\n7316.00.00\nAnchors, grapnels and parts thereof,\nof iron or steel.\nKG\n22%\n73.17\nNails, tacks, drawing pins, corrugated\nnails, staples (other than those of\nheading 83.05) and similar articles, of\niron or steel, whether or not with heads\nof other material, but excluding such\narticles with heads of copper.\n\n7317.00.10\nNails, corrugated nails, staples\nKG\n17%\n7317.00.20\nTacks, drawing pins, and similar\narticles, of iron or steel, whether or not\nwith heads of other material, but\nexcluding such articles with heads of\ncopper.\nKG\n22%\n73.18\n7318.00.00\nScrews, bolts, nuts, coach screws,\nscrew hooks, rivets, cotters, cotterpins, washers (including spring\nwashers) and similar articles, of iron or\nsteel.\nKG\n22%\n73.19\n7319.00.00\nSewing needles, knitting needles,\nbodkins, crochet hooks, embroidery\nstilettos and similar articles, for use in\nthe hand, of iron or steel; safety pins\nand other pins of iron or steel, not\nelsewhere specified or included.\nTHS\n22%\n73.20\n7320.00.00\nSprings and leaves for springs, of iron\nor steel.\nKG\n22%\n73.21\n\nStoves, ranges, grates, cookers\n(including those with subsidiary\nboilers for central heating), barbecues,\nbraziers, gas-rings, plate warmers and\nsimilar non-electric domestic\nappliances, and parts thereof, of iron\nor steel.\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 237\n\n7321.10.00\nCooking appliances and plate warmers:\nNO.\n22%\n\n7321.80.00\nOther appliances:\nNO.\n22%\n7321.90.00\nParts\nNO.\n22%\n73.22\n7322.00.00\nRadiators for central heating, not\nelectrically heated, and parts thereof,\nof iron or steel; air heaters and hot air\ndistributors (including distributors\nwhich can also distribute fresh or\nconditioned air), not electrically\nheated, incorporating a motor-driven\nfan or blower, and parts thereof, of iron\nor steel.\nNO.\n22%\n73.23\nTable, kitchen or other household\narticles and parts thereof, of iron or\nsteel; iron or steel wool; pot scourers\nand scouring or polishing pads, gloves\nand the like, of iron or steel:\n7323.10.00\nIron or steel wool; pot scourers and\nscouring or polishing pads, gloves and the\nlike\nKG\n22%\nOther:\n\n7323.91.00\nOf cast iron, not enamelled\nKG\n22%\n7323.92.00\nOf cast iron, enamelled\nKG\n22%\n7323.93.00\nOf stainless steel\nKG\n0%\n7323.94.00\nOf iron (other than cast iron) or steel,\nenamelled\nKG\n22%\n7323.99.00\nOther\nKG\n22%\n73.24\nSanitary ware and parts thereof, of iron\nor steel.\n7324.10.00\nSinks and wash basins, of stainless steel\nNO.\n22%\n7324.20.00\nBaths:\nNO.\n22%\n7324.90.00\nOther, including parts\nNO.\n22%\n73.25\n7325.00.00\nOther cast articles of iron or steel.\nKG\n22%\n73.26\n7326.00.00\nOther articles of iron or steel.\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 238\nRevised as at 31st December, 2025\nc\n\n74.\nChapter 74 - Copper and articles thereof\n74. Notes.\n1.\nIn this Chapter the following expressions have the meanings hereby assigned to\nthem \u2014\n(a)  Refined copper\n\nMetal containing copper.\n(b)  Copper alloys\n\nMetallic substances other than unrefined copper in which copper\npredominates over each of the other elements.\n(c)  Master alloys\n\nAlloys containing with other elements of copper, not usefully malleable\nand commonly used as an additive in the manufacture of other alloys or as\nde-oxidants, de-sulphurising agents or for similar uses in the metallurgy of\nnon-ferrous metals. However, copper phosphide (phosphor copper)\ncontaining phosphorus.\n(d)  Bars and rods\n\nRolled, extruded, drawn or forged products, not in coils, which have a uniform\nsolid cross-section along their whole length in the shape of circles, ovals,\nrectangles (including squares), equilateral triangles or regular convex polygons\n(including \"flattened circles\" and \"modified rectangles\", of which two\nopposite sides are convex arcs, the other two sides being straight, of equal length\nand parallel). Products with a rectangular (including square), triangular or\npolygonal cross-section may have corners rounded along their whole length.\nThe thickness of such products which have a rectangular (including \"modified\nrectangular\") cross-section exceeds one-tenth of the width. The expression also\ncovers cast or sintered products, of the same forms and dimensions, which have\nbeen subsequently worked after production (otherwise than by simple trimming\nor de-scaling), provided that they have not thereby assumed the character of\narticles or products of other headings.\n\nWire-bars and billets with their ends tapered or otherwise worked simply to\nfacilitate their entry into machines for converting them into, for example,\ndrawing stock (wire-rod) or tubes, are however to be taken to be unwrought\ncopper of heading 74.03.\n(e)  Profiles\n\nRolled, extruded, drawn, forged or formed products, coiled or not, of a uniform\ncross-section along their whole length, which do not conform to any of the\ndefinitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes.  The\nexpression also covers cast or sintered products, of the same forms, which have\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 239\n\nbeen subsequently worked after production (otherwise than by simple trimming\nor de-scaling), provided that they have not thereby assumed the character of\narticles or products of other headings.\n(f)  Wire\n\nRolled, extruded or drawn products, in coils, which have a uniform solid crosssection along their whole length in the shape of circles, ovals, rectangles\n(including squares), equilateral triangles or regular convex polygons (including\n\"flattened circles\" and \"modified rectangles\", of which two opposite sides are\nconvex arcs, the other two sides being straight, of equal length and parallel).\nProducts with a rectangular (including square), triangular or polygonal crosssection may have corners rounded along their whole length.  The thickness of\nsuch products which have a rectangular (including \"modified rectangular\")\ncross-section exceeds one-tenth of the width.\n\nIn the case of heading 74.14, however, the term \"wire\" applies only to products,\nwhether or not in coils, of any cross-sectional shape.\n(g)  Plates, sheets, strip and foil\n\nFlat-surfaced products (other than the unwrought products of heading 74.03),\ncoiled or not, of solid rectangular (other than square) cross-section with or\nwithout rounded corners (including \"modified rectangles\" of which two\nopposite sides are convex arcs, the other two sides being straight, of equal length\nand parallel) of a uniform thickness, which are \u2014\n\n- of rectangular (including square) shape.\n\n- of a shape other than rectangular or square, of any size, provided that they do\nnot assume the character of articles or products of other headings.\n\nHeadings 74.09 and 74.10 apply, inter alia, to plates, sheets, strip and foil with\npatterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to\nsuch products which have been perforated, corrugated, polished or coated,\nprovided that they do not thereby assume the character of articles or products of\nother headings.\n(h)  Tubes and pipes\n\nHollow products, coiled or not, which have a uniform cross-section with only\none enclosed void along their whole length in the shape of circles, ovals,\nrectangles (including squares), equilateral triangles or regular convex polygons,\nand which have a uniform wall thickness.  Products with a rectangular\n(including square), equilateral triangular or regular convex polygonal crosssection, which may have corners rounded along their whole length, are also to\nbe taken to be tubes and pipes provided the inner and outer cross-sections are\nconcentric and have the same form and orientation.  Tubes and pipes of the\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 240\nRevised as at 31st December, 2025\nc\n\nforegoing cross-sections may be polished, coated, bent, threaded, drilled,\nwaisted, expanded, cone-shaped or fitted with flanges, collars or rings.\nSubheading Note.\n2.\nIn this Chapter the following expressions have the meanings hereby assigned to\nthem \u2014\n(a)  Copper-zinc base alloys (brasses)\n\nAlloys of copper and zinc, with or without other elements. When other\nelements are present, tin predominates other each of such other elements.\n(b)  Copper-tin base alloys (bronzes)\n\nAlloys of copper and tin, with or without other elements.\n(c)  Copper-nickel-zinc base alloys (nickel silvers)\n\nAlloys of copper, nickel and zinc, with or without other elements.\n(d)  Copper-nickel base alloys\n\nAlloys of copper and nickel, with or without other elements. When other\nelements are present, nickel predominates over each of such other\nelements.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n74.01\n7401.00.00\nCopper mattes; cement copper\n(precipitated copper).\nKG\n22%\n74.02\n7402.00.00\nUnrefined copper; copper anodes for\nelectrolytic refining.\nKG\n22%\n74.03\n7403.00.00\nRefined copper and copper alloys,\nunwrought.\nKG\n22%\n74.04\n7404.00.00\nCopper waste and scrap.\nKG\n22%\n74.05\n7405.00.00\nMaster alloys of copper.\nKG\n22%\n74.06\n7406.00.00\nCopper powders and flakes.\nKG\n22%\n74.07\n7407.00.00\nCopper bars, rods and profiles.\nKG\n22%\n74.08\n7408.00.00\nCopper wire.\nKG\n22%\n74.09\n7409.00.00\nCopper plates, sheets and strip.\nKG\n22%\n74.10\n7410.00.00\nCopper foil (whether or not printed or\nbacked with paper, paperboard,\nplastics or similar backing materials).\nKG\n22%\n74.11\n7411.00.00\nCopper tubes and pipes.\nKG\n22%\n74.12\nCopper tube or pipe fittings (for\nexample, couplings, elbows, sleeves).\n7412.10.00\nOf refined copper\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 241\n\n7412.20.00\nOf copper alloys\nKG\n22%\n74.13\n7413.00.00\nStranded wire, cables, plaited bands\nand the like, of copper, not electrically\ninsulated.\nKG\n22%\n74.14\n7414.00.00\nCloth (including endless bands), grill\nand netting, of copper wire; expanded\nmetal of copper.\nM2\n22%\n74.15\nNails, tacks, drawing pins, staples\n(other than those of heading 83.05) and\nsimilar articles, of copper or of iron or\nsteel with heads of copper; screws,\nbolts, nuts, screw hooks, rivets,\ncotters, cotter-pins, washers (including\nspring washers) and similar articles, of\ncopper.\n\nNails and tacks, drawing pins, staples\nand similar articles\n\n7415.10.10\nNails and staples\nKG\n17%\n\n7415.10.20\nTacks, drawing pins and similar articles\nKG\n22%\n7415.20.00\nOther articles, not threaded:\nKG\n22%\n7415.30.00\nOther threaded articles:\nKG\n22%\n74.16\n7416.00.00\nCopper springs.\nKG\n22%\n74.17\n7417.00.00\nCooking or heating apparatus of a kind\nused for domestic purposes, nonelectric, and parts thereof, of copper.\nKG\n22%\n74.18\n7418.00.00\nTable, kitchen or other household\narticles and parts thereof, of copper;\npot scourers and scouring or polishing\npads, gloves and the like, of copper;\nsanitary ware and parts thereof, of\ncopper.\nKG\n22%\n74.19\n7419.00.00\nOther articles of copper.\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 242\nRevised as at 31st December, 2025\nc\n\n75.\nChapter 75 - Nickel and articles thereof\n75. Notes.\n1.\nIn this Chapter the following expressions have the meanings hereby assigned to\nthem \u2014\n(a)\nBars and rods\n\nRolled, extruded, drawn or forged products, not in coils, which have a\nuniform solid cross-section along their whole length in the shape of circles,\novals, rectangles (including squares), equilateral triangles or regular\nconvex polygons (including \"flattened circles\" and \"modified\nrectangles\", of which two opposite sides are convex arcs, the other two\nsides being straight, of equal length and parallel).  Products with a\nrectangular (including square), triangular or polygonal cross-section may\nhave corners rounded along their whole length. The expression also covers\ncast or sintered products, of the same forms and dimensions, which have\nbeen subsequently worked after production (otherwise than by simple\ntrimming or de-scaling), provided that they have not thereby assumed the\ncharacter of articles or products of other headings.\n(b) Profiles\n\nRolled, extruded, drawn, forged or formed products, coiled or not, of a\nuniform cross-section along their whole length, which do not conform to\nany of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or\npipes.  The expression also covers cast or sintered products, of the same\nforms, which have been subsequently worked after production (otherwise\nthan by simple trimming or de-scaling), provided that they have not\nthereby assumed the character of articles or products of other headings.\n(c)\nWire\n\nRolled, extruded or drawn products, in coils, which have a uniform solid\ncross-section along their whole length in the shape of circles, ovals,\nrectangles (including squares), equilateral triangles or regular convex\npolygons (including \"flattened circles\" and \"modified rectangles\", of\nwhich two opposite sides are convex arcs, the other two sides being\nstraight, of equal length and parallel).  Products with a rectangular\n(including square), triangular or polygonal cross-section may have corners\nrounded along their whole length.\n (d)  Plates, sheets, strip and foil\n\nFlat-surfaced products (other than the unwrought products of heading\n75.02), coiled or not, of solid rectangular (other than square) cross-section\nwith or without rounded corners (including \"modified rectangles\" of\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 243\n\nwhich two opposite sides are convex arcs, the other two sides being\nstraight, of equal length and parallel)\n\n- of rectangular (including square) shape,\n\n- of a shape other than rectangular or square, of any size, provided that\nthey do not assume the character of articles or products of other headings.\n\nHeading 75.06 applies, inter alia, to plates, sheets, strip and foil with\npatterns (for example, grooves, ribs, chequers, tears, buttons, lozenges)\nand to such products which have been perforated, corrugated, polished or\ncoated, provided that they do not thereby assume the character of articles\nor products of other headings.\n(e)  Tubes and pipes\n\nHollow products, coiled or not, which have a uniform cross-section with\nonly one enclosed void along their whole length in the shape of circles,\novals, rectangles (including squares), equilateral triangles or regular\nconvex polygons, and which have a uniform wall thickness.  Products with\na rectangular (including square), equilateral triangular, or regular convex\npolygonal cross-section, which may have corners rounded along their\nwhole length, are also to be considered as tubes and pipes provided the\ninner and outer cross-sections are concentric and have the same form and\norientation.  Tubes and pipes of the foregoing cross-sections may be\npolished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped\nor fitted with flanges, collars or rings.\n2.\nIn this Chapter the following expressions have the meanings hereby assigned to\nthem \u2014\n(a)  Nickel, not alloyed\n\nMetal containing Nickel plus Cobalt.\n(b)  Nickel alloys\n\nMetallic substances in which Nickel predominates over other elements,\nincluding cobalt.\n3.\nNotwithstanding the provisions of Chapter Note 1 (c), for the purposes of\nheading 75.08 the term \"wire\" applies only to products, whether or not in coils,\nof any cross-sectional shape.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n75.01\n7501.00.00\nNickel mattes, nickel oxide sinters and\nother intermediate products of nickel\nmetallurgy.\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 244\nRevised as at 31st December, 2025\nc\n\n75.02\n7502.00.00\nUnwrought nickel.\nKG\n22%\n75.03\n7503.00.00\nNickel waste and scrap.\nKG\n22%\n75.04\n7504.00.00\nNickel powders and flakes.\nKG\n22%\n75.05\n7505.00.00\nNickel bars, rods, profiles and wire.\nKG\n22%\n75.06\n7506.00.00\nNickel plates, sheets, strip and foil.\nKG\n22%\n75.07\n7507.00.00\nNickel tubes, pipes and tube or pipe\nfittings (for example, couplings,\nelbows, sleeves).\nKG\n22%\n75.08\n7508.00.00\nOther articles of nickel (including wire)\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 245\n\n76.\nChapter 76 - Aluminium and articles thereof\n76. Notes.\n1.\nIn this Chapter the following expressions have the meanings hereby assigned to\nthem \u2014\n(a)  Bars and rods\n\nRolled, extruded, drawn or forged products, not in coils, which have a\nuniform solid cross-section along their whole length in the shape of circles,\novals, rectangles (including squares), equilateral triangles or regular\nconvex polygons (including \"flattened circles\" and \"modified\nrectangles\", of which two opposite sides are convex arcs, the other two\nsides being straight, of equal length and parallel). Products with a\nrectangular (including square), triangular or polygonal cross-section may\nhave corners rounded along their whole length.  The expression also covers\ncast or sintered products, of the same forms and dimensions, which have\nbeen subsequently worked after production (otherwise than by simple\ntrimming or de-scaling), provided that they have not thereby assumed the\ncharacter of articles or products of other headings.\n(b)  Profiles\n\nRolled, extruded, drawn, forged or formed products, coiled or not, of a\nuniform cross-section along their whole length, which do not conform to\nany of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or\npipes.  The expression also covers cast or sintered products, of the same\nforms, which have been subsequently worked after production (otherwise\nthan by simple trimming or de-scaling), provided that they have not\nthereby assumed the character of articles or products of other headings.\n(c)  Wire\n\nRolled, extruded or drawn products, in coils, which have a uniform solid\ncross-section along their whole length in the shape of circles, ovals,\nrectangles (including squares), equilateral triangles or regular convex\npolygons (including \"flattened circles\" and \"modified rectangles\", of\nwhich two opposite sides are convex arcs, the other two sides being\nstraight, of equal length and parallel).  Products with a rectangular\n(including square), triangular or polygonal cross-section may have corners\nrounded along their whole length.\n(d)  Plates, sheets, strip and foil\n\nFlat-surfaced products (other than the unwrought products of heading\n76.01), coiled or not, of solid rectangular (other than square) cross-section\nwith or without rounded corners (including modified rectangles of which\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 246\nRevised as at 31st December, 2025\nc\n\ntwo opposite sides are convex arcs, the other two sides being straight, of\nequal length and parallel) of a uniform thickness, which are \u2014\n\n- of rectangular (including square) shape,\n\n- of a shape other than rectangular or square, of any size, provided that\nthey do not assume the character of articles or products of other headings.\n\nHeadings 76.06 and 76.07 apply, inter alia, to plates, sheets, strip and foil\nwith patterns (for example, grooves, ribs, chequers, tears, buttons,\nlozenges) and to such products which have been perforated, corrugated,\npolished or coated, provided that they do not thereby assume the character\nof articles or products of other headings.\n(e)  Tubes and pipes\n\nHollow products, coiled or not, which have a uniform cross-section with\nonly one enclosed void along their whole length in the shape of circles,\novals, rectangles (including squares), equilateral triangles or regular\nconvex polygons, and which have a uniform wall thickness.  Products with\na rectangular (including square), equilateral triangular or regular convex\npolygonal cross-section, which may have corners rounded along their\nwholelength, are also to be considered as tubes and pipes provided the\ninner and outer cross-sections are concentric and have the same form and\norientation.  Tubes and pipes of the foregoing cross-sections may be\npolished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped\nor fitted with flanges, collars or rings.\n2.\nIn this Chapter the following expressions have the meanings hereby assigned to\nthem \u2014\n(a)  Aluminium, not alloyed\n\nMetal containing aluminium\n(b)  Aluminium alloys\n\nMetallic substances in which aluminium predominates over each of the\nother elements.\n3.\nNotwithstanding the provisions of Chapter Note 1 (c), for the purposes of\nsubheading 7616.91 the term \"wire\" applies only to products, whether or not in\ncoils, of any cross-sectional shape.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n76.01\n7601.00.00\nUnwrought aluminium.\nKG\n22%\n76.02\n7602.00.00\nAluminium waste and scrap.\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 247\n\n76.03\n7603.00.00\nAluminium powders and flakes.\nKG\n22%\n76.04\n7604.00.00\nAluminium bars, rods and profiles.\nKG\n22%\n76.05\n7605.00.00\nAluminium wire.\nKG\n22%\n76.06\n7606.00.00\nAluminium plates, sheets and strip.\nKG\n22%\n76.07\n7607.00.00\nAluminium foil (whether or not printed\nor backed with paper, paperboard,\nplastics or similar backing materials)\n(excluding any backing).\nKG\n22%\n76.08\n7608.00.00\nAluminium tubes and pipes.\nKG\n22%\n76.09\n7609.00.00\nAluminium tube or pipe fittings (for\nexample, couplings, elbows, sleeves).\nKG\n22%\n76.10\nAluminium structures (excluding\nprefabricated buildings of heading\n94.06) and parts of structures (for\nexample, bridges and bridge-sections,\ntowers, lattice masts, roofs, roofing\nframeworks, doors and windows and\ntheir frames and thresholds for doors,\nbalustrades, pillars and columns);\naluminium plates, rods, profiles, tubes\nand the like, prepared for use in\nstructures.\n\n7610.10.00\nDoors, windows and their frames and\nthresholds for doors\nNO.\n22%\n7610.90.00\nOther\nNO.\n22%\n76.11\n7611.00.00\nAluminium reservoirs, tanks, vats and\nsimilar containers, for any material\n(other than compressed or liquefied\ngas), whether or not lined or heatinsulated, but not fitted with\nmechanical or thermal equipment.\nNO.\n22%\n76.12\n7612.00.00\nAluminium casks, drums, cans, boxes\nand similar containers (including rigid\nor collapsible tubular containers), for\nany material (other than compressed\nor liquefied gas), whether or not lined\nor heat-insulated, but not fitted with\nmechanical or thermal equipment.\nNO.\n22%\n76.13\n7613.00.00\nAluminium containers for compressed\nor liquefied gas.\nNO.\n22%\n76.14\n7614.00.00\nStranded wire, cables, plaited bands\nand the like, of aluminium, not\nelectrically insulated.\nKG\n22%\n76.15\n7615.00.00\nTable, kitchen or other household\narticles and parts thereof, of\naluminium; pot scourers and scouring\nor polishing pads, gloves and the like,\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 248\nRevised as at 31st December, 2025\nc\n\nof aluminium; sanitary ware and parts\nthereof, of aluminium.\n76.16\nOther articles of aluminium.\nNails, tacks, staples (other than those\nof heading 83.05), screws, bolts, nuts,\nscrew hooks, rivets, cotters, cotterpins, washers and similar articles\n7616.10.10\nNails, staples\nKG\n17%\n7616.10.20\nTacks\nKG\n17%\nOther:\nCloth, grill, netting and fencing, of\naluminium wire\n7616.91.10\nNetting and fencing\nKG\n22%\n7616.91.20\nCloth, grill\nKG\n22%\n7616.99.00\nOther\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 249\n\n77.\nChapter 77 - Reserved for future use\n77. Note.\nThis Chapter is reserved for future use.\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 250\nRevised as at 31st December, 2025\nc\n\n78.\nChapter 78 - Lead and articles thereof\n78. Notes.\n1.\nIn this Chapter the following expressions have the meanings hereby assigned to\nthem \u2014\n(a)  Bars and rods\n\nRolled, extruded, drawn or forged products, not in coils, which have a\nuniform solid cross-section along their whole length in the shape of circles,\novals, rectangles (including squares), equilateral triangles or regular\nconvex polygons (including \"flattened circles\" and \"modified\nrectangles\", of which two opposite sides are convex arcs, the other two\nsides being straight, of equal length and parallel). Products with a\nrectangular (including square), triangular or polygonal cross-section may\nhave corners rounded along their whole length. The expression also covers\ncast or sintered products, of the same forms and dimensions, which have\nbeen subsequently worked after production (otherwise than by simple\ntrimming or de-scaling), provided that they have not thereby assumed the\ncharacter of articles or products of other headings.\n(b)  Profiles\n\nRolled, extruded, drawn, forged or formed products, coiled or not, of a\nuniform cross-section along their whole length, which do not conform to\nany of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or\npipes.  The expression also covers cast or sintered products, of the same\nforms, which have been subsequently worked after production (otherwise\nthan by simple trimming or de-scaling), provided that they have not\nthereby assumed the character of articles or products of other headings.\n(c)  Wire\n\nRolled, extruded or drawn products, in coils, which have a uniform solid\ncross-section along their whole length in the shape of circles, ovals,\nrectangles (including squares), equilateral triangles or regular convex\npolygons (including \"flattened circles\" and \"modified rectangles\", of\nwhich two opposite sides are convex arcs, the other two sides being\nstraight, of equal length and parallel). Products with a rectangular\n(including square), triangular or polygonal cross-section may have corners\nrounded along their whole length.\n(d)  Plates, sheets, strip and foil\n\nFlat-surfaced products (other than the unwrought products of heading\n78.01), coiled or not, of solid rectangular (other than square) cross-section\nwith or without rounded corners (including modified rectangles of which\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 251\n\ntwo opposite sides are convex arcs, the other two sides being straight, of\nequal length and parallel) of a uniform thickness, which are\u2014\n\n- of rectangular (including square) shape,\n\n- of a shape other than rectangular or square, of any size, provided that\nthey do not assume the character of articles or products of other headings.\n\nHeading 78.04 applies, inter alia, to plates, sheets, strip and foil with\npatterns (for example, grooves, ribs, chequers, tears, buttons, lozenges)\nand to such products which have been perforated, corrugated, polished or\ncoated, provided that they do not thereby assume the character of articles\nor products of other headings.\n(e)  Tubes and pipes\n\nHollow products, coiled or not, which have a uniform cross-section with\nonly one enclosed void along their whole length in the shape of circles,\novals, rectangles (including squares), equilateral triangles or regular\nconvex polygons, and which have a uniform wall thickness.  Products with\na rectangular (including square), equilateral triangular or regular convex\npolygonal cross-section, which may have corners rounded along their\nwhole length, are also to be considered as tubes and pipes provided the\ninner and outer cross-sections are concentric and have the same form and\norientation.  Tubes and pipes of the foregoing cross-sections may be\npolished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped\nor fitted with flanges, collars or rings.\n2.\nIn this Chapter the expression \"refined lead\" means \u2014\n\nMetal containing lead.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n78.01\n7801.00.00\nUnwrought lead.\nKG\n22%\n78.02\n7802.00.00\nLead waste and scrap.\nKG\n22%\n78.03\n7803.00.00\nLead bars, rods, profiles and wire.\nKG\n22%\n78.04\n7804.00.00\nLead plates, sheets, strip and foil; lead\npowders and flakes.\nKG\n22%\n78.05\n7805.00.00\nLead tubes, pipes and tube or pipe\nfittings (for example, couplings,\nelbows, sleeves).\nKG\n22%\n78.06\n7806.00.00\nOther articles of lead.\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 252\nRevised as at 31st December, 2025\nc\n\n79.\nChapter 79 - Zinc and articles thereof\n79. Notes.\n1.\nIn this Chapter the following expressions have the meanings hereby assigned to\nthem\u2014\n(a)  Bars and rods\n\nRolled, extruded, drawn or forged products, not in coils, which have a\nuniform solid cross-section along their whole length in the shape of circles,\novals, rectangles (including squares), equilateral triangles or regular\nconvex polygons (including \"flattened circles\" and \"modified\nrectangles\", of which two opposite sides are convex arcs, the other two\nsides being straight, of equal length and parallel).  Products with a\nrectangular (including square), triangular or polygonal cross-section may\nhave corners rounded along their whole length. The expression also covers\ncast or sintered products, of the same forms and dimensions, which have\nbeen subsequently worked after production (otherwise than by simple\ntrimming or de-scaling), provided that they have not thereby assumed the\ncharacter of articles or products of other headings.\n(b)  Profiles\n\nRolled, extruded, drawn, forged or formed products, coiled or not, of a\nuniform cross-section along their whole length, which do not conform to\nany of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or\npipes.  The expression also covers cast or sintered products, of the same\nforms, which have been subsequently worked after production (otherwise\nthan by simple trimming or de-scaling), provided that they have not\nthereby assumed the character of articles or products of other headings.\n(c)  Wire\n\nRolled, extruded or drawn products, in coils, which have a uniform solid\ncross-section along their whole length in the shape of circles, ovals,\nrectangles (including squares), equilateral triangles or regular convex\npolygons (including \"flattened circles\" and \"modified rectangles\", of\nwhich two opposite sides are convex arcs, the other two sides being\nstraight, of equal length and parallel). Products with a rectangular\n(including square), triangular or polygonal cross-section may have corners\nrounded along their whole length.\n(d)  Plates, sheets, strip and foil\n\nFlat-surfaced products (other than the unwrought products of heading\n79.01), coiled or not, of solid rectangular (other than square) cross-section\nwith or without rounded corners (including \"modified rectangles\" of\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 253\n\nwhich two opposite sides are convex arcs, the other two sides being\nstraight, of equal length and parallel) of a uniform thickness, which are \u2014\n\n- of rectangular (including square) shape,\n\n- of a shape other than rectangular or square, of any size, provided that\nthey do not assume the character of articles or products of other headings.\n\nHeading 79.05 applies, inter alia, to plates, sheets, strip and foil with\npatterns (for example, grooves, ribs, chequers, tears, buttons, lozenges)\nand to such products which have been perforated, corrugated, polished or\ncoated, provided that they do not thereby assume the character of articles\nor products of other headings.\n(e)  Tubes and pipes\n\nHollow products, coiled or not, which have a uniform cross-section with\nonly one enclosed void along their whole length in the shape of circles,\novals, rectangles (including squares), equilateral triangles or regular\nconvex polygons, and which have a uniform wall thickness.  Products with\na rectangular (including square), equilateral triangular or regular convex\npolygonal cross-section, which may have corners rounded along their\nwhole length, are also to be considered as tubes and pipes provided the\ninner and outer cross-sections are concentric and have the same form and\norientation.  Tubes and pipes of the foregoing cross-sections may be\npolished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped\nor fitted with flanges, collars or rings.\n2.\nIn this Chapter the following expressions have the meanings hereby assigned to\nthem \u2014\n(a)  Zinc, not alloyed\n\nMetal containing zinc.\n(b)  Zinc alloys\n\nMetallic substances in which zinc predominates over each of the other\nelements.\n(c)  Zinc dust\n\nDust obtained by condensation of zinc vapour, consisting of spherical\nparticles which are finer than zinc powders.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n79.01\n7901.00.00\nUnwrought zinc.\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 254\nRevised as at 31st December, 2025\nc\n\n79.02\n7902.00.00\nZinc waste and scrap.\nKG\n22%\n79.03\n7903.00.00\nZinc dust, powders and flakes.\nKG\n22%\n79.04\n7904.00.00\nZinc bars, rods, profiles and wire.\nKG\n22%\n79.05\n7905.00.00\nZinc plates, sheets, strip and foil.\nKG\n22%\n79.06\n7906.00.00\nZinc tubes, pipes and tube or pipe\nfittings (for example, couplings,\nelbows, sleeves).\nKG\n22%\n79.07\n7907.00.00\nOther articles of zinc.\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 255\n\n80.\nChapter 80 - Tin and articles thereof\n80. Notes.\n1.\nIn this Chapter the following expressions have the meanings hereby assigned to\nthem \u2014\n(a)  Bars and rods\n\nRolled, extruded, drawn or forged products, not in coils, which have a\nuniform solid cross-section along their whole length in the shape of circles,\novals, rectangles (including squares), equilateral triangles or regular\nconvex polygons (including \"flattened circles\" and \"modified\nrectangles\", of which two opposite sides are convex arcs, the other two\nsides being straight, of equal length and parallel). Products with a\nrectangular (including square), triangular or polygonal cross-section may\nhave corners rounded along their whole length. The expression also covers\ncast or sintered products, of the same forms and dimensions, which have\nbeen subsequently worked after production (otherwise than by simple\ntrimming or de-scaling), provided that they have not thereby assumed the\ncharacter of articles or products of other headings.\n(b)  Profiles\n\nRolled, extruded, drawn, forged or formed products, coiled or not, of a\nuniform cross-section along their whole length, which do not conform to\nany of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or\npipes.  The expression also covers cast or sintered products, of the same\nforms, which have been subsequently worked after production (otherwise\nthan by simple trimming or de-scaling), provided that they have not\nthereby assumed the character of articles or products of other headings.\n(c)  Wire\n\nRolled, extruded or drawn products, in coils, which have a uniform solid\ncross-section along their whole length in the shape of circles, ovals,\nrectangles (including squares), equilateral triangles or regular convex\npolygons (including \"flattened circles\" and \"modified rectangles\", of\nwhich two opposite sides are convex arcs, the other two sides being\nstraight, of equal length and parallel). Products with a rectangular\n(including square), triangular or polygonal cross-section may have corners\nrounded along their whole length.\n(d)  Plates, sheets, strip and foil\n\nFlat-surfaced products (other than the unwrought products of heading\n80.01), coiled or not, of solid rectangular (other than square) cross-section\nwith or without rounded corners (including \"modified rectangles\" of\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 256\nRevised as at 31st December, 2025\nc\n\nwhich two opposite sides are convex arcs, the other two sides being\nstraight, of equal length and parallel) of a uniform thickness, which are\u2014\n\n- of rectangular (including square) shape,\n\n- of a shape other than rectangular or square, of any size, provided that\nthey do not assume the character of articles or products of other headings.\n\nHeadings 80.04 and 80.05 apply, inter alia, to plates, sheets, strip and foil\nwith patterns (for example, grooves, ribs, chequers, tears, buttons,\nlozenges) and to such products which have been perforated, corrugated,\npolished or coated, provided that they do not thereby assume the character\nof articles or products of other headings.\n(e)  Tubes and pipes\n\nHollow products, coiled or not, which have a uniform cross-section with\nonly one enclosed void along their whole length in the shape of circles,\novals, rectangles (including squares), equilateral triangles or regular\nconvex polygons, and which have a uniform wall thickness.  Products with\na rectangular (including square), equilateral triangular or regular convex\npolygonal cross-section, which may have corners rounded along their\nwhole length, are also to be considered as tubes and pipes provided the\ninner and outer cross-sections are concentric and have the same form and\norientation.  Tubes and pipes of the foregoing cross-sections may be\npolished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped\nor fitted with flanges, collars or rings.\n2.\nIn this Chapter the following expressions have the meanings hereby assigned to\nthem \u2014\n(a)  Tin, not alloyed\n\nMetal containing tin.\n(b)  Tin alloys\n\nMetallic substances in which tin predominates over each of the other\nelements.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n80.01\n8001.00.00\nUnwrought tin.\nKG\n22%\n80.02\n8002.00.00\nTin waste and scrap.\nKG\n22%\n80.03\n8003.00.00\nTin bars, rods, profiles and wire.\nKG\n22%\n80.04\n8004.00.00\nTin plates, sheets and strip.\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 257\n\n80.05\n8005.00.00\nTin foil (whether or not printed or\nbacked with paper, paperboard,\nplastics or similar backing materials),\n(excluding any backing);tin powders\nand flakes.\nKG\n22%\n80.06\n8006.00.00\nTin tubes, pipes and tube or pipe\nfittings (for example, couplings,\nelbows, sleeves).\nKG\n22%\n80.07\n8007.00.00\nOther articles of tin.\nNO.\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 258\nRevised as at 31st December, 2025\nc\n\n81.\nChapter 81 - Other base metals; cermets; articles thereof\n81. Note.\n1.\nNote 1 to Chapter 74, defining \"bars and rods\", \"profiles\", \"wire\" and \"plates,\nsheets, strip and foil\" applies, mutatis mutandis, to this Chapter.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n81.01\n8101.00.00\nTungsten (wolfram) and articles\nthereof, including waste and scrap.\nKG\n22%\n81.02\n8102.00.00\nMolybdenum and articles thereof,\nincluding waste and scrap.\nKG\n22%\n81.03\n8103.00.00\nTantalum and articles thereof,\nincluding waste and scrap.\nKG\n22%\n81.04\n8104.00.00\nMagnesium and articles thereof,\nincluding waste and scrap.\nKG\n22%\n81.05\n8105.00.00\nCobalt mattes and other intermediate\nproducts of cobalt metallurgy; cobalt\nand articles thereof, including waste\nand scrap.\nKG\n22%\n81.06\n8106.00.00\nBismuth and articles thereof, including\nwaste and scrap.\nKG\n22%\n81.07\n8107.00.00\nCadmium and articles thereof,\nincluding waste and scrap.\nKG\n22%\n81.08\n8108.00.00\nTitanium and articles thereof, including\nwaste and scrap.\nKG\n22%\n81.09\n8109.00.00\nZirconium and articles thereof,\nincluding waste and scrap.\nKG\n22%\n81.1\n8110.00.00\nAntimony and articles thereof,\nincluding waste and scrap.\nKG\n22%\n81.11\n8111.00.00\nManganese and articles thereof,\nincluding waste and scrap.\nKG\n22%\n81.12\n8112.00.00\nBeryllium, chromium, germanium,\nvanadium, gallium, hafnium, indium,\nniobium (columbium), rhenium and\nthallium, and articles of these metals,\nincluding waste and scrap.\nKG\n22%\n81.13\n8113.00.00\nCermets and articles thereof, including\nwaste and scrap.\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 259\n\n82.\nChapter 82 - Tools, implements, cutlery, spoons and forks, of base metal;\nparts thereof of base metal\n82. Notes.\n1.\nApart from blow lamps, portable forges, grinding wheels with frameworks,\nmanicure or pedicure sets, and goods of heading 82.09, this Chapter covers only\narticles with a blade, working edge, working surface or other working part of\u2014\n(a)  Base metal;\n(b)  Metal carbides or cermets;\n(c)  Precious or semi-precious stones (natural, synthetic or reconstructed) on a\nsupport of base metal, metal carbide or cermet; or\n(d)  Abrasive materials on a support of base metal, provided that the articles\nhave cutting teeth, flutes, grooves, or the like, of base metal, which retain\ntheir identity and function after the application of the abrasive.\n2.\nParts of base metal of the articles of this Chapter are to be classified with the\narticles of which they are parts, except parts separately specified as such and\ntool-holders for hand tools (heading 84.66). However, parts of general use as\ndefined in Note 2 to Section 15 are in all cases excluded from this Chapter.\n\nHeads, blades and cutting plates for electric shavers or electric hair clippers are\nto be classified in heading 85.10.\n3.\nSets consisting of one or more knives of heading 82.11 and at least an equal\nnumber of articles of heading 82.15 are to be classified in heading 82.15.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n82.01\nHand tools, the following: spades,\nshovels, mattocks, picks, hoes, forks\nand rakes; axes, bill hooks and similar\nhewing tools; secateurs and pruners of\nany kind; scythes, sickles, hay knives,\nhedge shears, timber wedges and\nother tools of a kind used in\nagriculture, horticulture or forestry.\n8201.10.00\nSpades and shovels\nNO.\n17%\n8201.20.00\nForks\nNO.\n17%\n8201.30.00\nMattocks, picks, hoes and rakes\nNO.\n17%\n\n8201.40.00\nAxes, bill hooks and similar hewing tools\nNO.\n17%\n8201.50.00\nSecateurs and similar one-handed\npruners and shears (including poultry\nshears)\nNO.\n17%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 260\nRevised as at 31st December, 2025\nc\n\n8201.60.00\nHedge shears, two-handed pruning\nshears and similar two-handed shears\nNO.\n17%\n8201.90.00\nOther hand tools of a kind used in\nagriculture, horticulture or forestry\nNO.\n17%\n82.02\nHand saws; blades for saws of all\nkinds (including slitting, slotting or\ntoothless saw blades).\n8202.10.00\nHand saws\nNO.\n17%\n\n8202.20.00\nBand saw blades\nNO.\n17%\nCircular saw blades (including slitting\nor slotting saw blades):\n8202.31.00\nWith working part of steel\nNO.\n17%\n8202.39.00\nOther, including parts\nNO.\n17%\n8202.40.00\nChain saw blades\nNO.\n17%\nOther saw blades:\n8202.91.00\nStraight saw blades, for working metal\nNO.\n17%\n8202.99.00\nOther\nNO.\n17%\n82.03\n\nFiles, rasps, pliers (including cutting\npliers), pincers, tweezers, metal cutting\nshears, pipe-cutters, bolt croppers,\nperforating punches and similar hand\ntools.\n\n8203.10.00\nFiles, rasps and similar tools\nNO.\n17%\n8203.20.00\nPliers (including cutting pliers), pincers,\ntweezers and similar tools\nNO.\n17%\n8203.30.00\nMetal cutting shears and similar tools\nNO.\n17%\n8203.40.00\nPipe-cutters, bolt croppers, perforating\npunches and similar tools\nNO.\n17%\n82.04\n8204.00.00\nHand-operated spanners and\nwrenches (including torque meter\nwrenches but not including tap\nwrenches); interchangeable spanner\nsockets, with or without handles.\nNO.\n17%\n82.05\n\nHand tools (including glaziers'\ndiamonds), not elsewhere specified or\nincluded; blow lamps; vices, clamps\nand the like, other than accessories for\nand parts of, machine tools; anvils;\nportable forges; hand or pedaloperated grinding wheels with\nframeworks.\n\n8205.10.00\nDrilling, threading or tapping tools\nNO.\n17%\n8205.20.00\nHammers and sledge hammers\nNO.\n17%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 261\n\n8205.30.00\nPlanes, chisels, gouges and similar\ncutting tools for working wood\nNO.\n17%\n\n8205.40.00\nScrewdrivers\nNO.\n17%\nOther hand tools (including glaziers'\ndiamonds):\n8205.51.00\nHousehold tools\nNO.\n17%\n8205.59.00\nOther\nNO.\n17%\n8205.60.00\nBlow lamps\nNO.\n17%\n8205.70.00\nVices, clamps and the like\nNO.\n17%\n8205.80.00\nAnvils; portable forges; hand or pedaloperated grinding wheels with frameworks\nNO.\n17%\n8205.90.00\nSets of articles of two or more of the\nforegoing subheadings\nPCS\n17%\n82.06\n8206.00.00\nTools of two or more of the headings\n82.02 to 82.05, put up in sets for retail\nsale.\nPCS\n17%\n82.07\n\nInterchangeable tools for hand tools,\nwhether or not power-operated, or for\nmachine-tools (for example, for\npressing, stamping, punching, tapping,\nthreading, drilling, boring, broaching,\nmilling, turning or screw driving),\nincluding dies for drawing or extruding\nmetal, and rock drilling or earth boring\ntools.\n\nRock drilling or earth boring tools:\n8207.13.00\nWith working part of cermets\nNO.\n22%\n\n8207.19.00\nOther, including parts\nNO.\n22%\n8207.20.00\nDies for drawing or extruding metal\nNO.\n22%\n\n8207.30.00\nTools for pressing, stamping or punching\nNO.\n22%\n8207.40.00\nTools for tapping or threading\nNO.\n22%\n8207.50.00\nTools for drilling, other than for rock\ndrilling\nNO.\n22%\n8207.60.00\nTools for boring or broaching\nNO.\n22%\n8207.70.00\nTools for milling\nNO.\n22%\n8207.80.00\nTools for turning\nNO.\n22%\n8207.90.00\nOther interchangeable tools\nNO.\n22%\n82.08\n\nKnives and cutting blades, for\nmachines or for mechanical\nappliances.\n\n8208.10.00\nFor metal working\nNO.\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 262\nRevised as at 31st December, 2025\nc\n\n8208.20.00\nFor wood working\nNO.\n22%\n8208.30.00\nFor kitchen appliances or for machines\nused by the food industry\nNO.\n22%\n8208.40.00\nFor agricultural, horticultural or forestry\nmachines\nNO.\n0%\n8208.90.00\nOther\nNO.\n22%\n82.09\n8209.00.00\nPlates, sticks, tips and the like for\ntools, unmounted, of cermets.\nKG\n22%\n82.10\n8210.00.00\nHand-operated mechanical appliances\nused in the preparation, conditioning\nor serving of food or drink.\nNO.\n22%\n82.11\nKnives with cutting blades, serrated or\nnot (including pruning knives), other\nthan knives of heading 82.08, and\nblades therefor.\n8211.10.00\nSets of assorted articles\nPCS\n22%\nOther:\n8211.91.00\nTable knives having fixed blades\nNO.\n22%\n8211.92.00\nOther knives having fixed blades\nNO.\n22%\n8211.93.00\nKnives having other than fixed blades\nNO.\n22%\n\n8211.94.00\nBlades\nNO.\n22%\n8211.95.00\nHandles of base metal\nNO.\n22%\n82.12\nRazors and razor blades (including\nrazor blade blanks in strips).\n8212.10.00\nRazors\nNO.\n22%\n8212.20.00\nSafety razor blades, including razor blade\nblanks in strips\nNO.\n22%\n8212.90.00\nOther parts\nNO.\n22%\n82.13\n8213.00.00\nScissors, tailors' shears and similar\nshears, and blades therefor.\nNO.\n22%\n82.14\nOther articles of cutlery (for example,\nhair clippers, butchers' or kitchen\ncleavers, choppers and mincing\nknives, paper knives); manicure or\npedicure sets and instruments\n(including nail files).\n8214.10.00\nPaper knives, letter openers, erasing\nknives, pencil sharpeners and blades\ntherefor\nNO.\n22%\n\n8214.20.00\nManicure or pedicure sets and\ninstruments (including nail files)\nNO.\n22%\n8214.90.00\nOther\nNO.\n22%\n82.15\nSpoons, forks, ladles, skimmers, cakeservers, fish-knives, butter-knives,\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 263\n\nsugar tongs and similar kitchen or\ntableware.\n8215.10.00\nSets of assorted articles containing at\nleast one article plated with precious\nmetal\nPCS\n22%\n\n8215.20.00\nOther sets of assorted articles\nPCS\n22%\n\nOther:\n\n22%\n8215.91.00\nPlated with precious metal\nPCS\n22%\n8215.99.00\nOther\nPCS\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 264\nRevised as at 31st December, 2025\nc\n\n83.\nChapter 83 - Miscellaneous articles of base metal\n83. Notes.\n1.\nFor the purposes of this Chapter, parts of base metal are to be classified with\ntheir parent articles.  However, articles of iron or steel of heading 73.12, 73.15,\n73.17, 73.18 or 73.20, or similar articles of other base metal (Chapters 74 to 76\nand 78 to 81) are not to be taken as parts of articles of this Chapter.\n2.\nFor the purposes of heading 83.02, the word \"castors\" means those having a\ndiameter (including, where appropriate, tyres).\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n83.01\nPadlocks and locks (key, combination\nor electrically operated), of base metal;\nclasps and frames with clasps,\nincorporating locks, of base metal;\nkeys for any of the foregoing articles,\nof base metal.\n8301.10.00\nPadlocks\nDOZ\n22%\n8301.20.00\nLocks of a kind used for motor vehicles\nDOZ\n22%\n\n8301.30.00\nLocks of a kind used for furniture\nKG\n22%\n8301.40.00\nOther locks\nDOZ\n22%\n8301.50.00\nClasps and frames with clasps,\nincorporating locks\nKG\n22%\n8301.60.00\nParts\nKG\n22%\n8301.70.00\nKeys presented separately\nKG\n22%\n83.02\nBase metal mountings, fittings and\nsimilar articles suitable for furniture,\ndoors, staircases, windows, blinds,\ncoachwork, saddlery, trunks, chests,\ncaskets or the like; base metal hatracks, hat-pegs, brackets and similar\nfixtures; castors with mountings of\nbase metal; automatic door closers of\nbase metal.\n8302.10.00\nHinges\nKG\n22%\n8302.20.00\nCastors\nKG\n22%\n8302.30.00\nOther mountings, fittings and similar\narticles suitable for motor vehicles\nNO.\n27%\n\nOther mountings, fittings and similar\narticles:\n\n8302.41.00\nSuitable for buildings\nKG\n22%\n8302.42.00\nOther, suitable for furniture\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 265\n\n8302.49.00\nOther\nKG\n22%\n8302.50.00\nHat-racks, hat-pegs, brackets and similar\nfixtures\nKG\n22%\n8302.60.00\nAutomatic door closers\nKG\n22%\n83.03\n8303.00.00\nArmoured or reinforced safes, strongboxes and doors and safe deposit\nlockers for strong-rooms, cash or deed\nboxes and the like, of base metal.\nKG\n22%\n83.04\n8304.00.00\nFiling cabinets, card-index cabinets,\npaper trays, paper rests, pen trays,\noffice-stamp stands and similar office\nor desk equipment, of base metal,\nother than office furniture of heading\n94.03.\nKG\n22%\n83.05\n8305.00.00\nFittings for loose-leaf binders or files,\nletter clips, letter corners, paper clips,\nindexing tags and similar office\narticles, of base metal; staples in strips\n(for example, for offices, upholstery,\npackaging), of base metal.\nKG\n22%\n83.06\n8306.00.00\nBells, gongs and the like, non-electric,\nof base metal; statuettes and other\nornaments, of base metal; photograph,\npicture or similar frames, of base\nmetal; mirrors of base metal.\nKG\n22%\n83.07\n8307.00.00\nFlexible tubing of base metal, with or\nwithout fittings.\nKG\n22%\n83.08\n8308.00.00\nClasps, frames with clasps, buckles,\nbuckle-clasps, hooks, eyes, eyelets\nand the like, of base metal, of a kind\nused for clothing, footwear, awnings,\nhandbags, travel goods or other made\nup articles; tubular or bifurcated rivets,\nof base metal; beads and spangles, of\nbase metal.\nKG\n22%\n83.09\n8309.00.00\nStoppers, caps and lids (including\ncrown corks, screw caps and pouring\nstoppers), capsules for bottles,\nthreaded bungs, bung covers, seals\nand other packing accessories, of base\nmetal.\nKG\n22%\n83.10\n8310.00.00\nSign-plates, name-plates, addressplates and similar plates, numbers,\nletters and other symbols, of base\nmetal, excluding those of heading\n94.05.\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 266\nRevised as at 31st December, 2025\nc\n\n83.11\n8311.00.00\nWire, rods, tubes, plates, electrodes\nand similar products, of base metal or\nof metal carbides, coated or cored with\nflux material, of a kind used for\nsoldering, brazing, welding or\ndeposition of metal or of metal\ncarbides; wire and rods, of\nagglomerated base metal powder,\nused for metal spraying.\nKG\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 267\n\nSection 16\nMACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL\nEQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND\nREPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS\nAND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH\nARTICLES\nNotes.\n1.\nThis Section does not cover \u2014\n(a)  Transmission or conveyor belts or belting, of plastics of Chapter 39, or of\nvulcanised rubber (heading 40.10); or other articles of a kind used in\nmachinery or mechanical or electrical appliances or for other technical\nuses, of vulcanised rubber other than hard rubber (heading 40.16);\n(b)  Articles of leather or of composition leather (heading 42.04) or of furskin\n(heading 43.03), of a kind used in machinery or mechanical appliances or\nfor other technical uses;\n(c)  Bobbins, spools, cops, cones, cores, reels or similar supports, of any\nmaterial (for example, Chapter 39, 40, 44 or 48 or Section 15);\n(d)  Perforated cards for Jacquard or similar machines (for example, Chapter\n39 or 48 or Section 15);\n(e)  Transmission or conveyor belts or belting, of textile material (heading\n59.10) or other articles of textile material for technical uses (heading\n59.11);\n(f)  Precious or semi-precious stones (natural, synthetic or reconstructed) of\nheadings 71.02 to 71.04, or articles wholly of such stones of heading 71.16,\nexcept unmounted worked sapphires and diamonds for styli (heading\n85.22);\n(g)  Parts of general use, as defined in Note 2 to Section 15, of base metal\n(Section 15), or similar goods of plastics (Chapter 39);\n(h)  Drill pipe (heading 73.04);\n(i)  Endless belts of metal wire or strip (Section 15);\n(j)  Articles of Chapter 82 or 83;\n(k)  Articles of Section 17;\n(l)  Articles of Chapter 90;\n(m)  Clocks, watches or other articles of Chapter 91;\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 268\nRevised as at 31st December, 2025\nc\n\n(n)  Interchangeable tools of heading 82.07 or brushes of a kind used as parts\nof machines (heading 96.03); similar interchangeable tools are to be\nclassified according to the constituent material of their working part (for\nexample, in Chapter 40, 42, 43, 45 or 59 or heading 68.04 or 69.09);\n(o) Articles of Chapter 95; or\n(p)  Typewriter or similar ribbons, whether or not on spools or in cartridges\n(classified according to their constituent material, or in heading 96.12 if\ninked or otherwise prepared for giving impressions).\n2.\nSubject to Note 1 to this Section, Note 1 to Chapter 84 and to Note 1 to Chapter\n85, parts of machines (not being parts of the articles of heading 84.84, 85.44,\n85.45, 85.46 or 85.47) are to be classified according to the following rules \u2014\n(a)  Parts which are goods included in any of the headings of Chapter 84 or 85\n(other than headings 84.09, 84.31, 84.48, 84.66, 84.73, 84.85, 85.03,\n85.22, 85.29, 85.38 and 85.48) are in all cases to be classified in their\nrespective headings;\n(b)  Other parts, if suitable for use solely or principally with a particular kind\nof machine, or with a number of machines of the same heading (including\na machine of heading 84.79 or 85.43) are to be classified with the machines\nof that kind or in heading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22,\n85.29 or 85.38 as appropriate.  However, parts which are equally suitable\nfor use principally with the goods of headings 85.17 and 85.25 to 85.28\nare to be classified in heading 85.17;\n(c)  All other parts are to be classified in heading 84.09, 84.31, 84.48, 84.66,\n84.73, 85.03, 85.22, 85.29 or 85.38 as appropriate or, failing that, in\nheading 84.85 or 85.48.\n3.\nUnless the context otherwise requires, composite machines consisting of two or\nmore machines fitted together to form a whole and other machines designed for\nthe purpose of performing two or more complementary or alternative functions\nare to be classified as if consisting only of that component or as being that\nmachine which performs the principal function.\n4.\nWhere a machine (including a combination of machines) consists of individual\ncomponents (whether separate or interconnected by piping, by transmission\ndevices, by electric cables or by other devices) intended to contribute together\nto a clearly defined function covered by one of the headings in Chapter 84 or\nChapter 85, then the whole falls to be classified in the heading appropriate to\nthat function.\n5.\nFor the purposes of these Notes, the  expression \"machine\" means any machine,\nmachinery, plant, equipment, apparatus or appliance cited in the headings of\nChapter 84 or 85.\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 269\n\n84.\nChapter 84 - Nuclear reactors, boilers, machinery and mechanical\nappliances; parts thereof\n84. Notes.\n1.\nThis Chapter does not cover \u2014\n(a)  Millstones, grindstones or other articles of Chapter 68;\n(b)  Machinery or appliances (for example, pumps) of ceramic material and\nceramic parts of machinery or appliances of any material (Chapter 69);\n(c)  Laboratory glassware (heading 70.17); machinery, appliances or other\narticles for technical uses or parts thereof, of glass (heading 70.19 or\n70.20);\n(d)  Articles of heading 73.21 or 73.22 or similar articles of other base metals\n(Chapters 74 to 76 or 78 to 81);\n(e)  Electro-mechanical domestic appliances of heading 85.09; digital cameras\nof heading 85.25; or\n(f)  Hand-operated mechanical floor sweepers, not motorised (heading 96.03).\n2.\nSubject to the operation of Note 3 to Section 16, a machine or appliance which\nanswers to a description in one or more of the headings 84.01 to 84.24 and at\nthe same time to a description in one or other of the headings 84.25 to 84.80 is\nto be classified under the appropriate heading of the former group and not the\nlatter.\n\nHeading 84.19 does not, however, cover \u2014\n(a)  Germination plants, incubators or brooders (heading 84.36);\n(b)  Grain dampening machines (heading 84.37);\n(c)  Diffusing apparatus for sugar juice extraction (heading 84.38);\n(d)  Machinery for the heat-treatment of textile yarns, fabrics or made up\ntextile articles (heading 84.51); or\n(e)  Machinery or plant, designed for mechanical operation, in which a change\nof temperature, even if necessary, is subsidiary.\n\nHeading 84.22 does not cover \u2014\n(a)  Sewing machines for closing bags or similar containers (heading 84.52);\nor\n(b)  Office machinery of heading 84.72.\n\nHeading 84.24 does not cover \u2014\n\nInk-jet printing machines (heading 84.43 or 84.71).\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 270\nRevised as at 31st December, 2025\nc\n\n3.\nA machine-tool for working any material which answers to a description in\nheading 84.56 and at the same time to a description in heading 84.57, 84.58,\n84.59, 84.60, 84.61, 84.64 or 84.65 is to be classified in heading 84.56.\n4.\nHeading 84.57 applies only to machine-tools for working metal, other than\nlathes (including turning centres), which can carry out different types of\nmachining operations either \u2014\n(a)  by automatic tool change from a magazine or the like in conformity with\na machining programme (machining centres),\n(b)  by the automatic use, simultaneously or sequentially, of different unit\nheads working on a fixed position workpiece (unit construction machines,\nsingle station), or\n(c)  by the automatic transfer of the workpiece to different unit heads (multistation transfer machines).\n5.(A) For the purposes of heading 84.71, the expression \"automatic data processing\nmachines\" means \u2014\n(a)  Digital machines, capable of (1) storing the processing program or\nprograms and at least the data immediately necessary for the execution of\nthe program; (2) being freely programmed in accordance with the\nrequirements of the user; (3) performing arithmetical computations\nspecified by the user; and, (4) executing, without human intervention, a\nprocessing program which requires them to modify their execution, by\nlogical decision during the processing run;\n(b)  Analogue machines capable of simulating mathematical models and\ncomprising at least \u2014 analogue elements, control elements and\nprogramming elements;\n(c)  Hybrid machines consisting of either a digital machine with analogue\nelements or an analogue machine with digital elements.\n(B)  Automatic data processing machines may be in the form of systems consisting\nof a variable number of separate units.  Subject to paragraph (E) below, a unit\nis to be regarded as being a part of a complete system if it meets all of the\nfollowing conditions \u2014\n(a)  It is of a kind solely or principally used in an automatic data processing\nsystem;\n(b)  It is connectable to the central processing unit either directly or through\none or more other units; and\n(c)  It is able to accept or deliver data in a form (codes or signals) which can\nbe used by the system.\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 271\n\n(C) Separately presented units of an automatic data processing machine are to be\nclassified in heading 84.71.\n(D) Printers, keyboards, X-Y co-ordinate input devices and disk storage units which\nsatisfy the conditions of paragraphs (B) (b) and (B) (c) above, are in all cases to\nbe classified as units of heading 84.71.\n(E) Machines performing a specific function other than data processing and\nincorporating or working in conjunction with an automatic data processing\nmachine are to be classified in the headings appropriate to their respective\nfunctions or, failing that, in residual headings.\n6.\nHeading 84.82 applies, inter alia, to polished steel balls.\n\nOther steel balls are to be classified in heading 73.26.\n7.\nA machine which is used for more than one purpose is, for the purposes of\nclassification, to be treated as if its principal purpose were its sole purpose.\n\nSubject to Note 2 to this Chapter and Note 3 to Section 16, a machine the\nprincipal purpose of which is not described in any heading or for which no one\npurpose is the principal purpose is, unless the context otherwise requires, to be\nclassified in heading 84.79.  Heading 84.79 also covers machines for making\nrope or cable (for example, stranding, twisting or cabling machines) from metal\nwire, textile yarn or any other material or from a combination of such materials.\n8.\nFor the purposes of heading 84.70, the term \"pocket-size\" applies only to\nmachines the dimensions of which do not exceed 170 mm x 100 mm x 45mm.\n9.\nFor the purposes of heading 84.71, the term \"systems\" means automatic data\nprocessing machines whose units satisfy the conditions laid down in Note 5 (B)\nto Chapter 84 and which comprise at least a central processing unit, one input\nunit (for example, a keyboard or a scanner), and one output unit (for example, a\nvisual display unit or a printer).\n10.  Heading 84.82 applies only to bearings with cylindrical rollers. The ends of the\nrollers may be rounded.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n84.01\n8401.00.00\nNuclear reactors; fuel elements\n(cartridges), non-irradiated, for nuclear\nreactors; machinery and apparatus for\nisotopic separation.\nTON\n22%\n84.02\n8402.00.00\nSteam or other vapour generating\nboilers (other than central heating hot\nwater boilers capable also of\nproducing low pressure steam); superheated water boilers.\nTON\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 272\nRevised as at 31st December, 2025\nc\n\n84.03\n8403.00.00\nCentral heating boilers other than\nthose of heading 84.02.\nTON\n22%\n84.04\n8404.00.00\nAuxiliary plant for use with boilers of\nheading 84.02 or 84.03 (for example,\neconomisers, super-heaters, soot\nremovers, gas recoverers);\ncondensers for steam or other vapour\npower units.\nTON\n22%\n84.05\n8405.00.00\nProducer gas or water gas generators,\nwith or without their purifiers;\nacetylene gas generators and similar\nwater process gas generators, with or\nwithout their purifiers.\nTON\n22%\n84.06\n8406.00.00\nSteam turbines and other vapour\nturbines.\nTON\n22%\n84.07\nSpark-ignition reciprocating or rotary\ninternal combustion piston engines.\n8407.10.00\nAircraft engines\nNO.\n22%\nMarine propulsion engines:\n8407.21.00\nOutboard motors\nNO.\n22%\n8407.29.00\nOther\nNO.\n22%\n\n8407.30.00\nReciprocating piston engines of a kind\nused for the propulsion of vehicles of\nChapter 87:\nNO.\n22%\n8407.90.00\nOther engines\nNO.\n22%\n84.08\nCompression-ignition internal\ncombustion piston engines (diesel or\nsemi-diesel engines).\n8408.10.00\nMarine propulsion engines\nNO.\n22%\n8408.20.00\nEngines of a kind used for the propulsion\nof vehicles of Chapter 87\nNO.\n27%\n8408.90.00\nOther engines\nNO.\n22%\n84.09\nParts suitable for use solely or\nprincipally with the engines of heading\n84.07 or 84.08.\n8409.10.00\nFor aircraft engines\nKG\n22%\nOther:\n8409.91.00\nSuitable for use solely or principally with\nspark-ignition internal combustion piston\nengines\nKG\n22%\n\n8409.99.00\nOther\nKG\n22%\n84.10\n8410.00.00\nHydraulic turbines, water wheels, and\nregulators therefor.\nNO.\n22%\n84.11\nTurbo-jets, turbo-propellers and other\ngas turbines.\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 273\n\n8411.10.00\nTurbo-jets:\nNO.\n22%\n\n8411.20.00\nTurbo-propellers:\nNO.\n22%\n8411.80.00\nOther gas turbines:\nNO.\n22%\n8411.90.00\nParts:\nNO.\n22%\n84.12\nOther engines and motors.\n\n8412.10.00\nReaction engines other than turbo-jets\nNO.\n22%\n8412.20.00\nHydraulic power engines and motors:\nNO.\n22%\n8412.30.00\nPneumatic power engines and motors:\nNO.\n22%\n8412.80.00\nOther\nNO.\n22%\n8412.90.00\nParts\nNO.\n22%\n84.13\n8413.00.00\nPumps for liquids, whether or not fitted\nwith a measuring device; liquid\nelevators.\nNO.\n22%\n84.14\n8414.00.00\nAir or vacuum pumps, air or other gas\ncompressors and fans; ventilating or\nrecycling hoods incorporating a fan,\nwhether or not fitted with filters.\nNO.\n22%\n84.15\n\nAir conditioning machines, comprising\na motor-driven fan and elements for\nchanging the temperature and\nhumidity, including those machines in\nwhich the humidity cannot be\nseparately regulated.\n\n8415.10.00\nWindow or wall types, self-contained or\n\"split-system\"\nNO.\n22%\n8415.20.00\nOf a kind used for persons, in motor\nvehicles\nNO.\n22%\nOther:\n8415.81.00\nIncorporating a refrigerating unit and a\nvalve for reversal of the cooling\/heat cycle\n(reversible heat pumps)\nNO.\n22%\n8415.82.00\nOther, incorporating a refrigerating unit\nNO.\n22%\n8415.83.00\nNot incorporating a refrigerating unit\nNO.\n22%\n8415.90.00\nParts\nNO.\n22%\n84.16\n8416.00.00\nFurnace burners for liquid fuel, for\npulverised solid fuel or for gas;\nmechanical stokers, including their\nmechanical grates, mechanical ash\ndischargers and similar appliances.\nNO.\n22%\n84.17\n8417.00.00\nIndustrial or laboratory furnaces and\novens, including incinerators, nonelectric.\nNO.\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 274\nRevised as at 31st December, 2025\nc\n\n84.18\n8418.00.00\nRefrigerators, freezers and other\nrefrigerating or freezing equipment,\nelectric or other; heat pumps other\nthan air conditioning machines of\nheading 84.15.\nNO.\n22%\n84.19\nMachinery, plant or laboratory\nequipment, whether or not electrically\nheated (excluding furnaces, ovens and\nother equipment of heading 85.14), for\nthe treatment of materials by a process\ninvolving a change of temperature\nsuch as heating, cooking, roasting,\ndistilling, rectifying, sterilising,\npasteurising, steaming, drying,\nevaporating, vaporising, condensing\nor cooling, other than machinery or\nplant of a kind used for domestic\npurposes; instantaneous or storage\nwater heaters, non-electric.\nInstantaneous or storage water\nheaters, non-electric:\n8419.11.00\nInstantaneous gas water heaters\nNO.\n22%\n8419.19.00\nOther\nNO.\n22%\n\n8419.20.00\nMedical, surgical or laboratory sterilisers\nNO.\n22%\nDryers:\n8419.31.00\nFor agricultural products\nNO.\n22%\n8419.32.00\nFor wood, paper pulp, paper or\npaperboard\nNO.\n22%\n8419.39.00\nOther\nNO.\n22%\n8419.40.00\nDistilling or rectifying plant\nNO.\n22%\n8419.50.00\nHeat exchange units\nNO.\n22%\n8419.60.00\nMachinery for liquefying air or other gases\nNO.\n22%\nOther machinery, plant and equipment:\n8419.81.00\nFor making hot drinks or for cooking or\nheating food\nNO.\n22%\n8419.89.00\nOther\nNO.\n22%\n8419.90.00\nParts\nNO.\n22%\n84.20\n8420.00.00\nCalendering or other rolling machines,\nother than for metals or glass, and\ncylinders therefor.\nNO.\n22%\n84.21\n8421.00.00\nCentrifuges, including centrifugal\ndryers; filtering or purifying machinery\nand apparatus, for liquids or gases.\nNO.\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 275\n\n84.22\nDish washing machines; machinery for\ncleaning or drying bottles or other\ncontainers; machinery for filling,\nclosing, sealing or labelling bottles,\ncans, boxes, bags or other containers;\nmachinery for capsuling bottles, jars,\ntubes and similar containers; other\npacking or wrapping machinery\n(including heat-shrink wrapping\nmachinery); machinery for aerating\nbeverages.\nDish washing machines:\n8422.11.00\nOf the household type\nNO.\n22%\n8422.19.00\nOther\nNO.\n22%\n8422.20.00\nMachinery for cleaning or drying bottles or\nother containers\nNO.\n22%\n8422.30.00\nMachinery for filling, closing, sealing, or\nlabelling bottles, cans, boxes, bags or\nother containers; machinery for capsuling\nbottles, jars, tubes and similar containers;\nmachinery for aerating beverages\nNO.\n22%\n\n8422.40.00\nOther packing or wrapping machinery\n(including heat-shrink wrapping\nmachinery)\nNO.\n22%\n8422.90.00\nParts\nNO.\n22%\n84.23\nWeighing machinery (excluding\nbalances of a sensitivity of 5 cg or\nbetter), including weight operated\ncounting or checking machines;\nweighing machine weights of all kinds.\n8423.10.00\nPersonal weighing machines, including\nbaby scales; household scales\nNO.\n22%\n8423.20.00\nScales for continuous weighing of goods\non conveyors\nNO.\n22%\n8423.30.00\nConstant weight scales and scales for\ndischarging a predetermined weight of\nmaterial into a bag or container, including\nhopper scales\nNO.\n22%\n8423.80.00\nOther weighing machinery:\nKG\n22%\n8423.90.00\nWeighing machine weights of all kinds;\nparts of weighing machinery\nNO.\n22%\n84.24\n\nMechanical appliances (whether or not\nhand-operated) for projecting,\ndispersing or spraying liquids or\npowders; fire extinguishers, whether\nor not charged; spray guns and similar\nappliances; steam or sand blasting\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 276\nRevised as at 31st December, 2025\nc\n\nmachines and similar jet projecting\nmachines.\n8424.10.00\nFire extinguishers, whether or not\ncharged\nNO.\n22%\n8424.20.00\nSpray guns and similar appliances\nNO.\n22%\n8424.30.00\nSteam or sand blasting machines and\nsimilar jet projecting machines\nNO.\n22%\n\nOther appliances:\n\n8424.81.00\nAgricultural or horticultural\nNO.\n22%\n8424.89.00\nOther\nNO.\n22%\n8424.90.00\nParts\nNO.\n22%\n84.25\n8425.00.00\nPulley tackle and hoists other than\nskip hoists; winches and capstans;\njacks.\nNO.\n22%\n84.26\n8426.00.00\nShips' derricks; cranes, including\ncable cranes; mobile lifting frames,\nstraddle carriers and works trucks\nfitted with a crane.\nNO.\n22%\n84.27\n8427.00.00\nFork-lift trucks; other works trucks\nfitted with lifting or handling\nequipment.\nNO.\n22%\n84.28\nOther lifting, handling, loading or\nunloading machinery (for example,\nlifts, escalators, conveyors, teleferics).\n8428.10.00\nLifts and skip hoists\nNO.\n22%\n8428.20.00\nPneumatic elevators and conveyors\nNO.\n22%\nOther continuous-action elevators and\nconveyors, for goods or materials:\n8428.31.00\nSpecially designed for underground use\nNO.\n22%\n8428.32.00\nOther, bucket type\nNO.\n22%\n\n8428.33.00\nOther, belt type\nNO.\n22%\n8428.39.00\nOther\nNO.\n22%\n8428.40.00\nEscalators and moving walkways\nNO.\n22%\n\n8428.50.00\nMine wagon pushers, locomotive or\nwagon traversers, wagon tippers and\nsimilar railway wagon handling equipment\nNO.\n22%\n8428.60.00\nTeleferics, chair-lifts, ski-draglines;\ntraction mechanisms for funiculars\nNO.\n22%\n8428.90.00\nOther machinery\nNO.\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 277\n\n84.29\nSelf-propelled bulldozers, angledozers,\ngraders, levellers, scrapers,\nmechanical shovels, excavators,\nshovel loaders, tamping machines and\nroad rollers.\n\n- Bulldozers and angledozers:\n\n8429.11.00\nTrack laying\nNO.\n22%\n\n8429.19.00\nOther\nNO.\n22%\n8429.20.00\nGraders and levellers\nNO.\n22%\n\n8429.30.00\nScrapers\nNO.\n22%\n\n8429.40.00\nTamping machines and road rollers\nNO.\n22%\nMechanical shovels, excavators and\nshovel loaders:\n8429.51.00\nFront-end shovel loaders\nNO.\n22%\n8429.52.00\nMachinery with a 360 degree revolving\nsuperstructure\nNO.\n22%\n8429.59.00\nOther\nNO.\n22%\n84.30\n8430.00.00\nOther moving, grading, levelling,\nscraping, excavating, tamping,\ncompacting, extracting or boring\nmachinery, for earth, minerals or ores;\npile-drivers and pile-extractors; snowploughs and snow-blowers.\nNO.\n22%\n84.31\n8431.00.00\nParts suitable for use solely or\nprincipally with the machinery of\nheadings 84.25 to 84.30.\nNO.\n22%\n84.32\n8432.00.00\nAgricultural, horticultural or forestry\nmachinery for soil preparation or\ncultivation; lawn  or sports-ground\nrollers.\nNO.\n22%\n84.33\nHarvesting or threshing machinery,\nincluding straw or fodder balers; grass\nor hay mowers; machines for cleaning,\nsorting or grading eggs, fruit or other\nagricultural produce, other than\nmachinery of heading 84.37.\nMowers for lawns, parks or sportsgrounds:\n8433.11.00\nPowered, with the cutting device rotating\nin a horizontal plane\nNO.\n22%\n8433.19.00\n Other (including self propelled )\nNO.\n22%\n\n8433.20.00\nOther mowers, including cutter bars for\ntractor mounting\nNO.\n22%\n8433.30.00\nOther haymaking machinery\nNO.\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 278\nRevised as at 31st December, 2025\nc\n\n8433.40.00\nStraw or fodder balers, including pick-up\nbalers\nNO.\n22%\nOther harvesting machinery; threshing\nmachinery:\n\n8433.51.00\nCombine harvester-threshers\nNO.\n22%\n8433.52.00\nOther threshing machinery\nNO.\n22%\n8433.53.00\nRoot or tuber harvesting machines\nNO.\n22%\n8433.59.00\nOther\nNO.\n22%\n8433.60.00\nMachines for cleaning, sorting or grading\neggs, fruit or other agricultural produce\nNO.\n22%\n8433.90.00\nParts\nNO.\n22%\n84.34\n8434.00.00\nMilking machines and dairy machinery.\nNO.\n22%\n84.35\n8435.00.00\nPresses, crushers and similar\nmachinery used in the manufacture of\nwine, cider, fruit juices or similar\nbeverages.\nNO.\n22%\n84.36\n8436.00.00\nOther agricultural, horticultural,\nforestry, poultry-keeping or beekeeping machinery, including\ngermination plant fitted with\nmechanical or thermal equipment;\npoultry incubators and brooders.\nNO.\n22%\n84.37\n8437.00.00\nMachines for cleaning, sorting or\ngrading seed, grain or dried\nleguminous vegetables; machinery\nused in the milling industry or for the\nworking of cereals or dried leguminous\nvegetables, other than farm-type\nmachinery.\nNO.\n22%\n84.38\nMachinery, not specified or included\nelsewhere in this Chapter, for the\nindustrial preparation or manufacture\nof food or drink, other than machinery\nfor the extraction or preparation of\nanimal or fixed vegetable fats or oils.\n8438.10.00\nBakery machinery and machinery for the\nmanufacture of macaroni, spaghetti or\nsimilar products\nNO.\n22%\n8438.20.00\nMachinery for the manufacture of\nconfectionery, cocoa or chocolate\nNO.\n22%\n8438.30.00\nMachinery for sugar manufacture\nNO.\n22%\n\n8438.40.00\nBrewery machinery\nNO.\n22%\n8438.50.00\nMachinery for the preparation of meat or\npoultry\nNO.\n22%\n8438.60.00\nMachinery for the preparation of fruits,\nnuts or vegetables\nNO.\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 279\n\n8438.80.00\nOther machinery\nNO.\n22%\n\n8438.90.00\nParts\nNO.\n22%\n84.39\n8439.00.00\nMachinery for making pulp of fibrous\ncellulosic material or for making or\nfinishing paper or paperboard.\nNO.\n22%\n84.40\n8440.00.00\nBook-binding machinery, including\nbook-sewing machines.\nNO.\n22%\n84.41\n8441.00.00\nOther machinery for making up paper\npulp, paper or paperboard, including\ncutting machines of all kinds.\nNO.\n22%\n84.42\n8442.00.00\nMachinery, apparatus and equipment\n(other than the machine-tools of\nheadings 84.56 to 84.65), for typefounding or type-setting, for preparing\nor making printing blocks, plates,\ncylinders or other printing\ncomponents; printing type, blocks,\nplates, cylinders and other printing\ncomponents; blocks, plates, cylinders\nand lithographic stones, prepared for\nprinting purposes (for example,\nplaned, grained or polished).\nNO.\n22%\n84.43\n8443.00.00\nPrinting machinery used for printing\nby means of the printing type, blocks,\nplates, cylinders and other printing\ncomponents of heading 84.42; ink-jet\nprinting machines, other than those of\nheading 84.71; machines for uses\nancillary to printing.\nNO.\n22%\n84.44\n8444.00.00\nMachines for extruding, drawing,\ntexturing or cutting man-made textile\nmaterials.\nNO.\n22%\n84.45\n8445.00.00\nMachines for preparing textile fibres;\nspinning, doubling or twisting\nmachines and other machinery for\nproducing textile yarns; textile reeling\nor winding (including weft-winding)\nmachines and machines for preparing\ntextile yarns for use on the machines\nof heading 84.46 or 84.47.\nNO.\n22%\n84.46\n8446.00.00\nWeaving machines (looms).\nNO.\n22%\n84.47\n8447.00.00\nKnitting machines, stitch-bonding\nmachines and machines for making\ngimped yarn, tulle, lace, embroidery,\ntrimmings, braid or net and machines\nfor tufting.\nNO.\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 280\nRevised as at 31st December, 2025\nc\n\n84.48\n8448.00.00\nAuxiliary machinery for use with\nmachines of heading 84.44, 84.45,\n84.46 or 84.47 (for example, dobbies,\nJacquards, automatic stop motions,\nshuttle changing mechanisms); parts\nand accessories suitable for use solely\nor principally with the machines of this\nheading or of heading 84.44, 84.45,\n84.46 or 84.47 (for example, spindles\nand spindle flyers, card clothing,\ncombs, extruding nipples, shuttles,\nhealds and heald-frames, hosiery\nneedles).\nNO.\n22%\n84.49\n8449.00.00\nMachinery for the manufacture or\nfinishing of felt or nonwovens in the\npiece or in shapes, including\nmachinery for making felt hats; blocks\nfor making hats.\nNO.\n22%\n84.50\n8450.00.00\nHousehold or laundry-type washing\nmachines, including machines which\nboth wash and dry.\nNO.\n22%\n84.51\n8451.00.00\nMachinery (other than machines of\nheading 84.50) for washing, cleaning,\nwringing, drying, ironing, pressing\n(including fusing presses), bleaching,\ndyeing, dressing, finishing, coating or\nimpregnating textile yarns, fabrics or\nmade up textile articles and machines\nfor applying the paste to the base\nfabric or other support used in the\nmanufacture of floor coverings such\nas linoleum; machines for reeling,\nunreeling, folding, cutting or pinking\ntextile fabrics.\nNO.\n22%\n84.52\n8452.00.00\nSewing machines, other than booksewing machines of heading 84.40;\nfurniture, bases and covers specially\ndesigned for sewing machines; sewing\nmachine needles.\nNO.\n22%\n84.53\n8453.00.00\nMachinery for preparing, tanning or\nworking hides, skins or leather or for\nmaking or repairing footwear or other\narticles of hides, skins or leather, other\nthan sewing machines.\nNO.\n22%\n84.54\n8454.00.00\nConverters, ladles, ingot moulds and\ncasting machines, of a kind used in\nmetallurgy or in metal foundries.\nNO.\n22%\n84.55\n8455.00.00\nMetal-rolling mills and rolls therefor.\nNO.\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 281\n\n84.56\n8456.00.00\nMachine-tools for working any material\nby removal of material, by laser or\nother light or photon beam, ultrasonic,\nelectro-discharge, electro-chemical,\nelectron beam, ionic-beam or plasma\narc processes.\nNO.\n22%\n84.57\n8457.00.00\nMachining centres, unit construction\nmachines (single station) and multistation transfer machines, for working\nmetal.\nNO.\n22%\n84.58\n8458.00.00\nLathes (including turning centres) for\nremoving metal.\nNO.\n22%\n84.59\n8459.00.00\nMachine-tools (including way-type unit\nhead machines) for drilling, boring,\nmilling, threading or tapping by\nremoving metal, other than lathes\n(including turning centres) of heading\n84.58.\nNO.\n22%\n84.60\n8460.00.00\nMachine-tools for deburring,\nsharpening, grinding, honing, lapping,\npolishing or otherwise finishing metal\nor cermets by means of grinding\nstones, abrasives or polishing\nproducts, other than gear cutting, gear\ngrinding or gear finishing machines of\nheading 84.61.\nNO.\n22%\n84.61\n8461.00.00\nMachine-tools for planing, shaping,\nslotting, broaching, gear cutting, gear\ngrinding or gear finishing, sawing,\ncutting-off and other machine-tools\nworking by removing metal or cermets,\nnot elsewhere specified or included.\nNO.\n22%\n84.62\n8462.00.00\nMachine-tools (including presses) for\nworking metal by forging, hammering\nor die-stamping; machine-tools\n(including presses) for working metal\nby bending, folding, straightening,\nflattening, shearing, punching or\nnotching; presses for working metal or\nmetal carbides, not specified above.\nNO.\n22%\n84.63\n8463.00.00\nOther machine-tools for working metal\nor cermets, without removing material.\nNO.\n22%\n84.64\n8464.00.00\nMachine-tools for working stone,\nceramics, concrete, asbestos-cement\nor like mineral materials or for cold\nworking glass.\nNO.\n22%\n84.65\n8465.00.00\nMachine-tools (including machines for\nnailing, stapling, glueing or otherwise\nassembling) for working wood, cork,\nNO.\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 282\nRevised as at 31st December, 2025\nc\n\nbone, hard rubber, hard plastics or\nsimilar hard materials.\n84.66\n8466.00.00\nParts and accessories suitable for use\nsolely or principally with the machines\nof headings 84.56 to 84.65, including\nwork or tool holders, self-opening\ndieheads, dividing heads and other\nspecial attachments for machine-tools;\ntool holders for any type of tool for\nworking in the hand.\nNO.\n22%\n84.67\nTools for working in the hand,\npneumatic, hydraulic or with selfcontained electric or non-electric\nmotor.\nPneumatic:\n\n8467.11.00\nRotary type (including combined rotarypercussion)\nNO.\n22%\n8467.19.00\nOther\nNO.\n22%\n\nWith self-contained electric motor:\n\n8467.21.00\nDrills of all kinds\nNO.\n22%\n\n8467.22.00\nSaws\nNO.\n22%\n8467.29.00\nOther\nNO.\n22%\nOther tools:\n8467.81.00\nChain saws\nNO.\n22%\n8467.89.00\nOther\nNO.\n22%\nParts:\n8467.91.00\nOf chain saws\nNO.\n22%\n8467.92.00\nOf pneumatic tools\nNO.\n22%\n8467.99.00\nOther\nNO.\n22%\n84.68\n8468.00.00\nMachinery and apparatus for\nsoldering, brazing or welding, whether\nor not capable of cutting, other than\nthose of heading 85.15; gas-operated\nsurface tempering machines and\nappliances.\nNO.\n22%\n84.69\n8469.00.00\nTypewriters other than printers of\nheading 84.71; word-processing\nmachines.\nNO.\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 283\n\n84.70\n8470.00.00\nCalculating machines and pocket-size\ndata recording, reproducing and\ndisplaying machines with calculating\nfunctions; accounting machines,\npostage-franking machines, ticketissuing machines and similar\nmachines, incorporating a calculating\ndevice; cash registers.\nNO.\n22%\n84.71\nAutomatic data processing machines\nand units thereof; magnetic or optical\nreaders, machines for transcribing\ndata onto data media in coded form\nand machines for processing such\ndata, not elsewhere specified or\nincluded.\nNO.\n22%\n8471.10.00\nAnalogue or hybrid automatic data\nprocessing machines (Tablets and iPads\netc.)\nNO.\n22%\n8471.30.00\nPortable digital automatic data processing\nmachines, consisting of at least a central\nprocessing unit, a keyboard and display\n(laptops etc)\nNO.\n22%\n8471.41.00\nDesktop computers\nNO.\n22%\n\n8471.90.00\nOther\nNO.\n22%\n84.72\n8472.00.00\nOther office machines (for example,\nhectograph or stencil duplicating\nmachines, addressing machines,\nautomatic banknote dispensers, coinsorting machines, coin-counting or\nwrapping machines, pencil-sharpening\nmachines, perforating or stapling\nmachines).\nNO.\n22%\n84.73\n8473.00.00\nParts and accessories (other than\ncovers, carrying cases and the like)\nsuitable for use solely or principally\nwith machines of headings 84.69 to\n84.72.\nNO.\n22%\n84.74\n8474.00.00\nMachinery for sorting, screening,\nseparating, washing, crushing,\ngrinding, mixing or kneading earth,\nstone, ores or other mineral\nsubstances, in solid (including powder\nor paste) form; machinery for\nagglomerating, shaping or moulding\nsolid mineral fuels, ceramic paste,\nunhardened cements, plastering\nmaterials or other mineral products in\npowder or paste form; machines for\nforming foundry moulds of sand.\nNO.\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 284\nRevised as at 31st December, 2025\nc\n\n84.75\n8475.00.00\nMachines for assembling electric or\nelectronic lamps, tubes or valves or\nflashbulbs, in glass envelopes;\nmachines for manufacturing or hot\nworking glass or glassware.\nNO.\n22%\n84.76\n8476.00.00\nAutomatic goods-vending machines\n(for example, postage stamp, cigarette,\nfood or beverage machines), including\nmoney-changing machines.\nNO.\n22%\n84.77\n8477.00.00\nMachinery for working rubber or\nplastics or for the manufacture of\nproducts from these materials, not\nspecified or included elsewhere in this\nChapter.\nNO.\n22%\n84.78\n8478.00.00\nMachinery for preparing or making up\ntobacco, not specified or included\nelsewhere in this Chapter.\nNO.\n22%\n84.79\n8479.00.00\nMachines and mechanical appliances\nhaving individual functions, not\nspecified or included elsewhere in this\nChapter.\nNO.\n22%\n84.80\n8480.00.00\nMoulding boxes for metal foundry;\nmould bases; moulding patterns;\nmoulds for metal (other than ingot\nmoulds), metal carbides, glass, mineral\nmaterials, rubber or plastics.\nNO.\n22%\n84.81\n8481.00.00\nTaps, cocks, valves and similar\nappliances for pipes, boiler shells,\ntanks, vats or the like, including\npressure-reducing valves and\nthermostatically controlled valves.\nNO.\n22%\n84.82\n8482.00.00\nBall or roller bearings.\nNO.\n22%\n84.83\nTransmission shafts (including cam\nshafts and crank shafts) and cranks;\nbearing housings and plain shaft\nbearings; gears and gearing; ball or\nroller screws; gear boxes and other\nspeed changers, including torque\nconverters; flywheels and pulleys,\nincluding pulley blocks; clutches and\nshaft couplings (including universal\njoints).\n8483.10.00\nTransmission shafts (including cam shafts\nand crank shafts) and cranks\nNO.\n27%\n\n8483.20.00\nBearing housings, incorporating ball or\nroller bearings\nNO.\n27%\n8483.30.00\nBearing housings, not incorporating ball\nor roller bearings; plain shaft bearings\nKG\n27%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 285\n\n8483.40.00\nGears and gearing, other than toothed\nwheels, chain sprockets and other\ntransmission elements presented\nseparately; ball or roller screws; gear\nboxes and other speed changers,\nincluding torque converters\nNO.\n27%\n8483.50.00\nFlywheels and pulleys, including pulley\nblocks\nNO.\n27%\n8483.60.00\nClutches and shaft couplings (including\nuniversal joints)\nNO.\n27%\nToothed wheels, chain sprockets and\nother transmission elements presented\nseparately; parts\n8483.90.10\nOther than those for motor vehicles\nKG\n22%\n84.84\n8484.00.00\nGaskets and similar joints of metal\nsheeting combined with other material\nor of two or more layers of metal; sets\nor assortments of gaskets and similar\njoints, dissimilar in composition, put\nup in pouches, envelopes or similar\npackings; mechanical seals.\nNO.\n22%\n84.85\n\nMachinery parts, not containing\nelectrical connectors, insulators, coils,\ncontacts or other electrical features,\nnot specified or included elsewhere in\nthis Chapter.\n\n8485.10.00\nShips' or boats' propellers and blades\ntherefor\nKG\n22%\n8485.90.00\nOther\nKG\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 286\nRevised as at 31st December, 2025\nc\n\n85.\nChapter 85 - Electrical machinery and equipment and parts thereof; sound\nrecorders and reproducers, television image and sound recorders and\nreproducers, and parts and accessories of such articles\n85. Notes.\n1.\nThis Chapter does not cover \u2014\n(a)  Electrically warmed blankets, bed pads, foot-muffs or the like; electrically\nwarmed clothing, footwear or ear pads or other electrically warmed articles\nworn on or about the person;\n(b)  Articles of glass of heading 70.11; or\n(c)  Electrically heated furniture of Chapter 94.\n2.\nHeadings 85.01 to 85.04 do not apply to goods described in heading 85.11,\n85.12, 85.40, 85.41 or 85.42.\n\nHowever, metal tank mercury arc rectifiers remain classified in heading 85.04.\n3.\nHeading 85.09 covers only the following electro-mechanical machines of the\nkind commonly used for domestic purposes\u2014\n(a)  Vacuum cleaners, including dry and wet vacuum cleaners, floor polishers,\nfood grinders and mixers, and fruit or vegetable juice extractors, of any\nweight;\n(b)  Other machines. The heading does not, however, apply to fans or\nventilating or recycling hoods incorporating a fan, whether or not fitted\nwith filters (heading 84.14), centrifugal clothes-dryers (heading 84.21),\ndish washing machines (heading 84.22), household washing machines\n(heading 84.50), roller or other ironing machines (heading 84.20 or 84.51),\nsewing machines (heading 84.52), electric scissors (heading 84.67) or to\nelectro-thermic appliances (heading 85.16).\n4.\nFor the purposes of heading 85.34 \"printed circuits\" are circuits obtained by\nforming on an insulating base, by any printing process (for example, embossing,\nplating-up, etching) or by the \"film circuit\" technique, conductor elements,\ncontacts or other printed components (for example, inductances, resistors,\ncapacitors) alone or interconnected according to a pre-established pattern, other\nthan elements which can produce, rectify, modulate or amplify an electrical\nsignal (for example, semiconductor elements).\n\nThe expression \"printed circuits\" does not cover circuits combined with\nelements other than those obtained during the printing process, nor does it cover\nindividual, discrete resistors, capacitors or inductances.  Printed circuits may,\nhowever, be fitted with non-printed connecting elements.\n\nThin- or thick-film circuits comprising passive and active elements obtained\nduring the same technological process are to be classified in heading 85.42.\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 287\n\n5.\nFor the purposes of headings 85.41 and 85.42 \u2014\n(i)  \"Diodes, transistors and similar semiconductor devices\" are\nsemiconductor devices the operation of which depends on variations in\nresistivity on the application of an electric field;\n(ii)  \"Electronic integrated circuits and microassemblies\" are \u2014\n(a)  Monolithic integrated circuits in which the circuit elements (diodes,\ntransistors, resistors, capacitors, interconnections, etc.) are created in\nthe mass (essentially) and on the surface of a semiconductor material\n(doped silicon, for example) and are inseparably associated;\n(b)  Hybrid integrated circuits in which passive elements (resistors,\ncapacitors, interconnections, etc.), obtained by thin- or thick-film\ntechnology, and active elements (diodes, transistors, monolithic\nintegrated circuits, etc.), obtained by semiconductor technology, are\ncombined to all intents and purposes indivisibly, on a single\ninsulating substrate (glass, ceramic, etc.).  These circuits may also\ninclude discrete components;\n (c) Microassemblies of the moulded module, micromodule or similar\ntypes, consisting of discrete, active or both active and passive,\ncomponents which are combined and interconnected.\n\nFor the classification of the articles defined in this Note, headings\n85.41 and 85.42 shall take precedence over any other heading in this\nAct which might cover them by reference to, in particular, their\nfunction.\n6.\nRecords, tapes and other media of heading 85.23 or 85.24 remain classified in\nthose headings when presented with the apparatus for which they are intended.\n\nThis Note does not apply to such media when they are presented with articles\nother than the apparatus for which they are intended.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n85.01\n8501.00.00\nElectric motors and generators\n(excluding generating sets).\nNO.\n22%\n85.02\nElectric generating sets and rotary\nconverters.\n\n-Generating sets with compressionignition internal combustion piston\nengines (diesel or semi-diesel engines):\n\n8502.31.10\nElectric generating sets (Wind\nPowered) \u2013 Residential use only.\nNO.\n0%\n8502.31.12\nElectric generating sets (Wind\nPowered) \u2013 Commercial use.\nNO.\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 288\nRevised as at 31st December, 2025\nc\n\n8502.39.00\nOther generating sets.\nNO.\n22%\n8502.40.10\nElectric rotary converters (Wind\nPowered) \u2013 Residential use only.\nNO.\n0%\n8502.40.12\nElectric rotary converters (Wind\nPowered) \u2013 Commercial use.\nNO.\n22%\n85.03\nParts suitable for use solely or\nprincipally with the machines of\nheading 85.01 or 85.02.\n85.04\nElectrical transformers, static\nconverters (for example, rectifiers) and\ninductors.\n85.05\n8505.00.00\nElectro-magnets; permanent magnets\nand articles intended to become\npermanent magnets after\nmagnetisation; electro-magnetic or\npermanent magnet chucks, clamps\nand similar holding devices; electromagnetic couplings, clutches and\nbrakes; electro-magnetic lifting heads.\nNO.\n22%\n85.06\nPrimary cells and primary batteries.\n8506.10.00\nManganese dioxide\nNO.\n22%\n8506.30.00\nMercuric oxide\nNO.\n22%\n\n8506.40.00\nSilver oxide\nNO.\n22%\n8506.50.00\nLithium\nNO.\n22%\n8506.60.00\nAir-zinc\nNO.\n22%\n8506.80.00\nOther primary cells and primary batteries\nNO.\n22%\n\n8506.90.00\nParts\nNO.\n22%\n85.07\nElectric accumulators, including\nseparators therefor, whether or not\nrectangular (including square).\n8507.10.00\nLead-acid, of a kind used for starting\npiston engines\nNO.\n22%\n8507.20.00\nOther lead-acid accumulators\nKG\n22%\n8507.30.00\nNickel-cadmium\nKG\n22%\n8507.40.00\nNickel-iron\nNO.\n22%\n8507.80.00\nOther accumulators\nNO.\n22%\n8507.90.00\nParts\nNO.\n22%\n85.09\n\nElectro-mechanical domestic\nappliances, with self-contained electric\nmotor.\n\n8509.10.00\nVacuum cleaners, including dry and wet\nvacuum cleaners\nNO.\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 289\n\n8509.20.00\nFloor polishers\nNO.\n22%\n\n8509.30.00\nKitchen waste disposers\nNO.\n22%\n8509.40.00\nFood grinders and mixers; fruit or\nvegetable juice extractors\nNO.\n22%\n\n8509.80.00\nOther appliances\nNO.\n22%\n\n8509.90.00\nParts\nNO.\n22%\n85.10\n8510.00.00\nShavers, hair clippers and hairremoving appliances, with selfcontained electric motor.\nNO.\n22%\n85.11\n\nElectrical ignition or starting\nequipment of a kind used for sparkignition or compression-ignition\ninternal combustion engines (for\nexample, ignition magnetos, magnetodynamos, ignition coils, sparking\nplugs and glow plugs, starter motors);\ngenerators (for example, dynamos,\nalternators) and cut-outs of a kind\nused in conjunction with such engines.\n\nSparking plugs\n8511.10.10\nFor motor vehicles\nHUN\n27%\n\n8511.10.20\nOther: including boats and aircraft\nHUN\n22%\nIgnition magnetos; magneto-dynamos;\nmagnetic flywheels\n8511.20.10\nFor Motor vehicles\nNO.\n27%\n8511.20.20\nOther: including boats and aircraft\nNO.\n22%\nDistributors; ignition coils\n8511.30.10\nFor motor vehicles\nNO.\n27%\n8511.30.20\nOther: including boats and aircraft\nNO.\n22%\nStarter motors and dual purpose\nstarter-generators\n8511.40.10\nFor motor vehicles\nNO.\n27%\n8511.40.20\nOther: including boats and aircraft\nNO.\n22%\nOther generators\n8511.50.10\nFor motor vehicles\nNO.\n27%\n8511.50.20\nOther: including boats and aircraft\nNO.\n22%\n\nOther equipment\n\n8511.80.10\nFor motor vehicles\nNO.\n27%\n8511.80.20\nOther: including boats and aircraft\nNO.\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 290\nRevised as at 31st December, 2025\nc\n\nParts\n\n8511.90.10\nFor Motor vehicles\nNO.\n27%\n8511.90.20\nOther: including boats and aircrafts\nNO.\n22%\n85.12\n\nElectrical lighting or signalling\nequipment (excluding articles of\nheading 85.39), windscreen wipers,\ndefrosters and demisters, of a kind\nused for cycles or motor vehicles.\n\n8512.10.00\nLighting or visual signalling equipment of\na kind used on bicycles\nNO.\n22%\nOther lighting or visual signalling\nequipment\n8512.20.10\nFor Motor vehicles\nNO.\n27%\n8512.20.20\nOther\nNO.\n22%\nSound signalling equipment\n8512.30.10\nFor motor vehicles\nNO.\n27%\n8512.30.20\nOther\nNO.\n22%\n\nWindscreen wipers, defrosters and\ndemisters\n\n8512.40.10\nFor Motor vehicles\nNO.\n27%\n8512.40.20\nOther\nNO.\n22%\nParts\n8512.90.10\nFor Motor vehicles\nNO.\n27%\n\n8512.90.20\nOther\nNO.\n22%\n85.13\n8513.00.00\nPortable electric lamps designed to\nfunction by their own source of energy\n(for example, dry batteries,\naccumulators, magnetos), other than\nlighting equipment of heading 85.12.\nNO.\n22%\n85.14\n8514.00.00\nIndustrial or laboratory electric\nfurnaces and ovens (including those\nfunctioning by induction or dielectric\nloss); other industrial or laboratory\nequipment for the heat treatment of\nmaterials by induction or dielectric\nloss.\nNO.\n22%\n85.15\n8515.00.00\nElectric (including electrically heated\ngas), laser or other light or photon\nbeam, ultrasonic, electron beam,\nmagnetic pulse or plasma arc\nsoldering, brazing or welding\nmachines and apparatus, whether or\nnot capable of cutting; electric\nNO.\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 291\n\nmachines and apparatus for hot\nspraying of metals or cermets.\n85.16\nElectric instantaneous or storage\nwater heaters and immersion heaters;\nelectric space heating apparatus and\nsoil heating apparatus; electro-thermic\nhair-dressing apparatus (for example,\nhair dryers, hair curlers, curling tong\nheaters) and hand dryers; electric\nsmoothing irons; other electro-thermic\nappliances of a kind used for domestic\npurposes; electric heating resistors,\nother than those of heading 85.45.\n8516.10.00\nElectric instantaneous or storage water\nheaters and immersion heaters\nNO.\n22%\nElectric space heating apparatus and\nelectric soil heating apparatus\n8516.21.00\nStorage heating radiators\nNO.\n22%\n8516.29.00\nOther\nNO.\n22%\n\nElectro-thermic hair-dressing or handdrying apparatus\n\n8516.31.00\nHair dryers\nNO.\n22%\n8516.32.00\nOther hair-dressing apparatus\nNO.\n22%\n8516.33.00\nHand-drying apparatus\nNO.\n22%\n8516.40.00\nElectric smoothing irons\nNO.\n22%\n8516.50.00\nMicrowave ovens\nNO.\n22%\n8516.60.00\nOther ovens; cookers, cooking plates,\nboiling rings, grillers and roasters\nNO.\n22%\nOther electro-thermic appliances\n8516.71.00\nCoffee or tea makers\nNO.\n22%\n\n8516.72.00\nToasters\nNO.\n22%\n8516.79.00\nOther\nNO.\n22%\n8516.80.00\nElectric heating resistors\nNO.\n22%\n8516.90.00\nParts\nNO.\n22%\n85.17\n\nElectrical apparatus for line telephony\nor line telegraphy, including line\ntelephone sets with cordless handsets\nand telecommunication apparatus for\ncarrier-current line systems or for\ndigital line systems; videophones:\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 292\nRevised as at 31st December, 2025\nc\n\nTelephone sets; videophones\n8517.11.00\nLine telephone sets with cordless\nhandsets\nNO.\n22%\n8517.19.00\nOther\nNO.\n22%\n\nFacsimile machines and teleprinters\n\n8517.21.00\nFacsimile machines\nNO.\n22%\n\n8517.22.00\nTeleprinters\nNO.\n22%\n8517.30.00\nTelephonic or telegraphic switching\napparatus\nNO.\n22%\n8517.50.00\nOther apparatus, for carrier-current line\nsystems or for digital line systems\nNO.\n22%\n8517.80.00\nOther apparatus\nNO.\n22%\n8517.90.00\nParts\nNO.\n22%\n85.18\n8518.00.00\nMicrophones and stands therefor;\nloudspeakers, whether or not mounted\nin their enclosures; headphones and\nearphones, whether or not combined\nwith a microphone, and sets\nconsisting of a microphone and one or\nmore loudspeakers; audio-frequency\nelectric amplifiers; electric sound\namplifier sets.\nNO.\n22%\n85.19\nTurntables (record-decks), recordplayers, cassette-players and other\nsound reproducing apparatus, not\nincorporating a sound recording\ndevice:\n\n8519.10.00\nCoin- or disc-operated record-players\nNO.\n22%\nOther record-players\nNO.\n22%\n\n8519.21.00\nWithout loudspeaker\nNO.\n22%\n8519.29.00\nOther\nNO.\n22%\nTurntables (record-decks)\n8519.31.00\nWith automatic record changing\nmechanism\nNO.\n22%\n8519.39.00\nOther\nNO.\n22%\n8519.40.00\nTranscribing machines\nNO.\n22%\nOther sound reproducing apparatus:\n\n8519.92.00\nPocket-size cassette-players (valued\nmore than $100)\nNO.\n22%\n8519.93.00\nOther, cassette-type\nNO.\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 293\n\n8519.99.00\nOther: all portable items of the above\ncommodities with a value of less than\n$100.\nNO.\n0%\n85.20\n\nMagnetic tape recorders and other\nsound recording apparatus, whether or\nnot incorporating a sound reproducing\ndevice.\n\n8520.10.00\nDictating machines not capable of\noperating without an external source of\npower\nNO.\n22%\n8520.20.00\nTelephone answering machines\nNO.\n22%\n8520.30.00\nOther magnetic tape recorders\nincorporating sound reproducing\napparatus:\nNO.\n22%\n8520.90.00\nOther\nNO.\n22%\n85.21\n8521.00.00\nVideo recording or reproducing\napparatus, whether or not\nincorporating a video tuner.\nNO.\n22%\n85.22\n8522.00.00\nParts and accessories suitable for use\nsolely or principally with the apparatus\nof headings 85.19 to 85.21.\nNO.\n22%\n85.23\n8523.00.00\nPrepared unrecorded media for sound\nrecording or similar recording of other\nphenomena, other than products of\nChapter 37.\nNO.\n22%\n85.24\n\nRecords, tapes and other recorded\nmedia for sound or other similarly\nrecorded phenomena, including\nmatrices and masters for the\nproduction of records, but excluding\nproducts of Chapter 37:\n\n8524.10.00\nGramophone records\nNO.\n22%\n\n8524.30.00\nDiscs for laser reading systems:\nNO.\n22%\n8524.40.00\nMagnetic tapes for reproducing\nphenomena other than sound or image\nNO.\n22%\n8524.50.00\nOther magnetic tapes:\nNO.\n22%\n8524.60.00\nCards incorporating a magnetic stripe\nNO.\n22%\nOther\n8524.91.00\nFor reproducing phenomena other than\nsound or image\nNO.\n22%\nOther\n\n8524.99.10\nCD's, Records, Tapes for educational\npurposes\nNO.\n22%\n8524.99.20\nOther\nNO.\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 294\nRevised as at 31st December, 2025\nc\n\n85.25\nTransmission apparatus for radiotelephony, radio-telegraphy, radiobroadcasting or television, whether or\nnot incorporating reception apparatus\nor sound recording or reproducing\napparatus; television cameras; still\nimage video cameras and other video\ncamera recorders; digital cameras:\n8525.10.00\nTransmission apparatus\nNO.\n22%\n8525.20.00\nTransmission apparatus incorporating\nreception apparatus\nNO.\n22%\n8525.20.00\nClosed-Circuit television (CCTV)\nNO.\n0%\n8525.30.20\nTelevision cameras\nNO.\n0%\n8525.40.00\nStill image video cameras and other video\ncamera recorders; digital cameras\nNO.\n0%\n85.26\n8526.00.00\nRadar apparatus, radio navigational\naid apparatus and radio remote control\napparatus.\nNO.\n22%\n85.27\n\nReception apparatus for radiotelephony, radio-telegraphy or radiobroadcasting, whether or not\ncombined, in the same housing, with\nsound recording or reproducing\napparatus or a clock.\n\nRadio-broadcast receivers capable of\noperating without an external source\nof power, including apparatus capable\nof receiving also radio-telephony or\nradio-telegraphy:\nPocket-size radio cassette-players\n8527.12.10\nPocket-size radio cassette-players (Less\nthan $100)\nNO.\n0%\n8527.12.20\nPocket-size radio cassette-players (More\nthan $100)\nNO.\n22%\n8527.13.00\nOther apparatus combined with sound\nrecording or reproducing apparatus\nNO.\n22%\n8527.19.00\nOther\nNO.\n22%\nRadio-broadcast receivers not capable\nof operating without an external\nsource of power, of a kind used in\nmotor vehicles, including apparatus\ncapable of receiving also radiotelephony or radio-telegraphy:\n\n8527.21.00\nCombined with sound recording or\nreproducing apparatus\nNO.\n22%\n8527.29.00\nOther\nNO.\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 295\n\nOther radio-broadcast receivers,\nincluding apparatus capable of\nreceiving also radio-telephony or\nradio-telegraphy:\nNO.\n22%\n8527.31.00\nCombined with sound recording or\nreproducing apparatus\nNO.\n22%\n8527.32.00\nNot combined with sound recording or\nreproducing apparatus but combined with\na clock\nNO.\n22%\n8527.39.00\nOther\nNO.\n22%\n8527.90.00\nOther apparatus\nNO.\n22%\n85.28\n8528.00.00\nReception apparatus for television,\nwhether or not incorporating radiobroadcast receivers or sound or video\nrecording or reproducing apparatus;\nvideo monitors and video projectors.\nNO.\n22%\n85.29\nParts suitable for use solely or\nprincipally with the apparatus of\nheadings 85.25 to 85.28.\nNO.\n22%\n\n8529.10.00\nAerials and aerial reflectors of all kinds;\nparts suitable for use therewith\nNO.\n22%\n8529.90.00\nOther\nNO.\n22%\n85.30\n8530.00.00\nElectrical signalling, safety or traffic\ncontrol equipment for railways,\ntramways, roads, inland waterways,\nparking facilities, port installations or\nairfields (other than those of heading\n86.08).\nNO.\n22%\n85.31\n8531.00.00\nElectric sound or visual signalling\napparatus (for example, bells, sirens,\nindicator panels, burglar or fire\nalarms), other than those of heading\n85.12 or 85.30.\nNO.\n22%\n85.32\n8532.00.00\nElectrical capacitors, fixed, variable or\nadjustable (pre-set).\nNO.\n22%\n85.33\n8533.00.00\nElectrical resistors (including\nrheostats and potentiometers), other\nthan heating resistors.\nNO.\n22%\n85.34\n8534.00.00\nPrinted circuits.\nNO.\n22%\n85.35\n8535.00.00\nElectrical apparatus for switching or\nprotecting electrical circuits, or for\nmaking connections to or in electrical\ncircuits (for example, switches, fuses,\nlightning arresters, voltage limiters,\nsurge suppressors, plugs, junction\nboxes), for a voltage exceeding 1,000\nvolts.\nNO.\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 296\nRevised as at 31st December, 2025\nc\n\n85.36\n8536.00.00\nElectrical apparatus for switching or\nprotecting electrical circuits, or for\nmaking connections to or in electrical\ncircuits (for example, switches, relays,\nfuses, surge suppressors, plugs,\nsockets, lamp-holders, junction\nboxes), for a voltage not exceeding\n1,000 volts.\nNO.\n22%\n85.37\n8537.00.00\nBoards, panels, consoles, desks,\ncabinets and other bases, equipped\nwith two or more apparatus of heading\n85.35 or 85.36, for electric control or\nthe distribution of electricity, including\nthose incorporating instruments or\napparatus of Chapter 90, and\nnumerical control apparatus, other\nthan switching apparatus of heading\n85.17.\nNO.\n22%\n85.38\nParts suitable for use solely or\nprincipally with the apparatus of\nheading 85.35, 85.36 or 85.37.\n8538.10.00\nBoards, panels, consoles, desks, cabinets\nand other bases for the goods of heading\n85.37, not equipped with their apparatus\nNO.\n22%\n\n8538.90.00\nOther\nNO.\n22%\n85.39\nElectric filament or discharge lamps,\nincluding sealed beam lamp units and\nultra-violet or infra-red lamps; arclamps.\n8539.10.00\nSealed beam lamp units\nNO.\n22%\nOther filament lamps, excluding ultraviolet or infra-red lamps:\n8539.21.00\nTungsten halogen\nNO.\n22%\n\n8539.22.00\nOther, of a power not exceeding 200 W\nand for a voltage exceeding 100 V\nNO.\n22%\n8539.29.00\nOther\nNO.\n22%\nDischarge lamps, other than ultraviolet lamps:\n8539.31.00\nFluorescent, hot cathode\nNO.\n22%\n8539.32.00\nMercury or sodium vapour lamps; metal\nhalide lamps\nNO.\n22%\n8539.39.00\nOther\nNO.\n22%\n\nUltra-violet or infra-red lamps; arclamps:\nNO.\n22%\n8539.41.00\nArc-lamps\nNO.\n22%\n8539.49.00\nOther\nNO.\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 297\n\n8539.90.00\nParts\nNO.\n22%\n85.40\n8540.00.00\nThermionic, cold cathode or photocathode valves and tubes (for example,\nvacuum or vapour or gas filled valves\nand tubes, mercury arc rectifying\nvalves and tubes, cathode-ray tubes,\ntelevision camera tubes).\nNO.\n22%\n85.41\n8541.10.00\nDiodes, transistors and similar\nsemiconductor devices;\nphotosensitive semiconductor\ndevices, including photovoltaic cells\nwhether or not assembled in modules\nor made up into panels; light emitting\ndiodes; mounted piezo-electric\ncrystals (solar systems) (Residential\nuse only).\nNO.\n0%\n\n8541.12.00\nDiodes, transistors and similar\nsemiconductor devices;\nphotosensitive semiconductor\ndevices, including photovoltaic cells\nwhether or not assembled in modules\nor made up into panels; light emitting\ndiodes; mounted piezo-electric\ncrystals (solar systems) (Commercial\nuse).\nNO.\n22%\n8541.90.00\nParts suitable for use solely or\nprincipally with machines of Heading\n85.41\nNO.\n22%\n85.42\n8542.00.00\nElectronic integrated circuits and\nmicroassemblies.\nNO.\n22%\n85.43\n8543.00.00\nElectrical machines and apparatus,\nhaving individual functions, not\nspecified or included elsewhere in this\nChapter.\nNO.\n22%\n8543.70.90\nElectronic cigarettes\nNO.\n22%\n85.44\n8544.00.00\nInsulated (including enamelled or\nanodised) wire, cable (including coaxial cable) and other insulated electric\nconductors, whether or not fitted with\nconnectors; optical fibre cables, made\nup of individually sheathed fibres,\nwhether or not assembled with electric\nconductors or fitted with connectors.\nNO.\n22%\n85.45\n8545.00.00\nCarbon electrodes, carbon brushes,\nlamp carbons, battery carbons and\nother articles of graphite or other\ncarbon, with or without metal, of a kind\nused for electrical purposes.\nNO.\n22%\n85.46\n8546.00.00\nElectrical insulators of any material.\nNO.\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 298\nRevised as at 31st December, 2025\nc\n\n85.47\n8547.00.00\nInsulating fittings for electrical\nmachines, appliances or equipment,\nbeing fittings wholly of insulating\nmaterial apart from any minor\ncomponents of metal (for example,\nthreaded sockets) incorporated during\nmoulding solely for purposes of\nassembly, other than insulators of\nheading 85.46; electrical conduit\ntubing and joints therefor, of base\nmetal lined with insulating material.\nNO.\n22%\n85.48\n8548.00.00\nWaste and scrap of primary cells,\nprimary batteries and electric\naccumulators; spent primary cells,\nspent primary batteries and spent\nelectric accumulators; electrical parts\nof machinery or apparatus, not\nspecified or included elsewhere in this\nChapter.\nNO.\n102%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 299\n\nSection 17\nVEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT\nEQUIPMENT\nNotes.\n1.\nThis Section does not cover articles of heading 95.01, 95.03 or 95.08, or\nbobsleighs, toboggans or the like of heading 95.06.\n2.\nThe expressions \"parts\" and \"parts and accessories\" do not apply to the\nfollowing articles, whether or not they are identifiable as for the goods of this\nSection \u2014\n(a)  Joints, washers or the like of any material (classified according to their\nconstituent material or in heading 84.84) or other articles of vulcanised\nrubber other than hard rubber (heading 40.16);\n(b)  Parts of general use, as defined in Note 2 to Section 15, of base metal\n(Section 15), or similar goods of plastics (Chapter 39);\n(c)  Articles of Chapter 82 (tools);\n(d)  Articles of heading 83.06;\n(e)  Machines or apparatus of headings 84.01 to 84.79, or parts thereof; articles\nof heading 84.81 or 84.82 or, provided they constitute integral parts of\nengines or motors, articles of heading 84.83;\n(f)  Electrical machinery or equipment (Chapter 85);\n(g)  Articles of Chapter 90;\n(h)  Articles of Chapter 91;\n(i)  Arms (Chapter 93);\n(j)  Lamps or lighting fittings of heading 94.05; or\n(k)  Brushes of a kind used as parts of vehicles (heading 96.03).\n3.\nReferences in Chapters 86 to 88 to \"parts\" or \"accessories\" do not apply to parts\nor accessories which are not suitable for use solely or principally with the\narticles of those Chapters. A part or accessory which answers to a description in\ntwo or more of the headings of those Chapters is to be classified under that\nheading which corresponds to the principal use of that part or accessory.\n4.\nFor the purposes of this Section\u2014\n(a)  Vehicles specially constructed to travel on both road and rail are classified\nunder the appropriate heading of Chapter 87;\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 300\nRevised as at 31st December, 2025\nc\n\n(b)  Amphibious motor vehicles are classified under the appropriate heading of\nChapter 87;\n(c)  Aircraft specially constructed so that they can also be used as road vehicles\nare classified under the appropriate heading of Chapter 88.\n5.\nAir-cushion vehicles are to be classified within this Section with the vehicles to\nwhich they are most akin as follows\u2014\n(a)  In Chapter 86 if designed to travel on a guide-track (hovertrains);\n(b)  In Chapter 87 if designed to travel over land or over both land and water;\n(c)  In Chapter 89 if designed to travel over water, whether or not able to land\non beaches or landing-stages or also able to travel over ice.\n\nParts and accessories of air-cushion vehicles are to be classified in the\nsame way as those of vehicles of the heading in which the air-cushion\nvehicles are classified under the above provisions.\n\nHovertrain track fixtures and fittings are to be classified as railway track\nfixtures and fittings, and signalling, safety or traffic control equipment for\nhovertrain transport systems as signalling, safety or traffic control\nequipment for railways.\n\n86.\nChapter 86 - Railway or tramway locomotives, rolling-stock and parts\nthereof; railway or tramway track fixtures and fittings and parts thereof;\nmechanical (including electro-mechanical) traffic signalling equipment of all\nkinds\n86. Notes.\n1.\nThis Chapter does not cover \u2014\n(a)  Railway or tramway sleepers of wood or of concrete, or concrete guidetrack sections for hovertrains (heading 44.06 or 68.10);\n(b)  Railway or tramway track construction material of iron or steel of heading\n73.02; or\n(c)  Electrical signalling, safety or traffic control equipment of heading 85.30.\n2.\nHeading 86.07 applies, inter alia, to\u2014\n(a)  Axles, wheels, wheel sets (running gear), metal tyres, hoops and hubs and\nother parts of wheels;\n(b)  Frames, underframes, bogies and bissel-bogies;\n(c)  Axle boxes; brake gear;\n(d)  Buffers for rolling-stock; hooks and other coupling gear and corridor\nconnections;\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 301\n\n(e)  Coachwork.\n3.\nSubject to the provisions of Note 1 above, heading 86.08 applies, inter alia, to\u2014\n(a)  Assembled track, turntables, platform buffers, loading gauges;\n(b)  Semaphores, mechanical signal discs, level crossing control gear, signal\nand point controls, and other mechanical (including electro-mechanical)\nsignalling, safety or traffic control equipment, whether or not fitted for\nelectric lighting, for railways, tramways, roads, inland waterways, parking\nfacilities, port installations or airfields.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n86.01\n8601.00.00\nRail locomotives powered from an\nexternal source of electricity or by\nelectric accumulators.\nNO.\n29.50%\n86.02\n8602.00.00\nOther rail locomotives; locomotive\ntenders.\nNO.\n29.50%\n86.03\n8603.00.00\nSelf-propelled railway or tramway\ncoaches, vans and trucks, other than\nthose of heading 86.04.\nNO.\n29.50%\n86.04\n8604.00.00\nRailway or tramway maintenance or\nservice vehicles, whether or not selfpropelled (for example, workshops,\ncranes, ballast tampers, trackliners,\ntesting coaches and track inspection\nvehicles).\nNO.\n29.50%\n86.05\n8605.00.00\nRailway or tramway passenger\ncoaches, not self-propelled; luggage\nvans, post office coaches and other\nspecial purpose railway or tramway\ncoaches, not self-propelled (excluding\nthose of heading 86.04).\nNO.\n22%\n86.06\n8606.00.00\nRailway or tramway goods vans and\nwagons, not self-propelled.\nNO.\n22%\n86.07\n8607.00.00\nParts of railway or tramway\nlocomotives or rolling-stock.\nNO.\n22%\n86.08\n8608.00.00\nRailway or tramway track fixtures and\nfittings; mechanical (including electromechanical) signalling, safety or traffic\ncontrol equipment for railways,\ntramways, roads, inland waterways,\nparking facilities, port installations or\nairfields; parts of the foregoing.\nNO.\n22%\n86.09\n8609.00.00\nContainers (including containers for\nthe transport of fluids) specially\ndesigned and equipped for carriage by\none or more modes of transport.\nNO.\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 302\nRevised as at 31st December, 2025\nc\n\n87.\nChapter 87 - Vehicles other than railway or tramway rolling-stock, and parts\nand accessories thereof\n87. Notes.\n1.\nThis Chapter does not cover railway or tramway rolling-stock designed solely\nfor running on rails.\n2.\nFor the purposes of this Chapter, \u201ctractors\u201d means vehicles constructed\nessentially for hauling or pushing another vehicle, appliance or load, whether or\nnot they contain subsidiary provision for the transport, in connection with the\nmain use of the tractor, of tools, seeds, fertilisers or other goods.\n\nMachines and working tools designed for fitting to tractors of heading 87.01 as\ninterchangeable equipment remain classified in their respective headings even\nif presented with the tractor, and whether or not mounted on it.\n3.\nMotor chassis fitted with cabs fall in headings 87.02 to 87.04, and not in heading\n87.06.\n4.\nHeading 87.12 includes all children\u2019s bicycles. Other children\u2019s cycles fall in\nheading 95.01.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n87.01\nTractors (other than tractors of heading\n87.09); Pedestrian controlled tractors.\n8701.10.00\nPedestrian controlled tractors for\nagricultural use\nNO.\n0%\n8701.10.10\nOther\nNO.\n22%\n8701.20.00\nRoad tractors for semi-trailers\nNO.\n29.50%\n\n8701.20.60\nUsed road tractors for semi-trailers\n(valued $12,000 CIF and under)\nNO.\n29.50%\n\n8701.30.00\nTrack-laying tractors\nNO.\n22%\n8701.90.00\nOther\nNO.\n22%\n87.02\nMotor vehicles for the transport of ten\nor more persons, including the driver.\n8702.10.00\nWith compression-ignition internal\ncombustion piston engine (diesel or semidiesel)\nNO.\n29.50%\n\n8702.10.60\nUsed vehicles valued $12,000 CIF and\nunder (diesel or semi-diesel)\nNO.\n29.50%\n8702.20.00\nHybrid Motor vehicles for public transport\nof 10 or more persons, incl. driver, with\nboth\ncompression-ignition\ninternal\ncombustion piston engine (diesel or semi-\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 303\n\ndiesel) and electric motor as motors for\npropulsion (any value)\nNO.\n5%\n\n8702.30.00\nHybrid Motor vehicles for public transport\nof 10 or more persons, incl. driver, with\nboth spark-ignition internal combustion\nreciprocating piston engine and electric\nmotor as motors for propulsion (any value)\n\nNO.\n5%\n8702.40.00\nElectric Motor vehicles for public transport\nof 10 or more persons, incl. driver, with\nonly electric motor for propulsion (any\nvalue)\n\nNO.\n0%\n8702.90.00\nOthers\nNO.\n29.50%\n87.03\nMotor cars and other motor vehicles\nprincipally designed for the transport\nof persons (other than those of\nheading 87.02), including stationwagons and racing cars.\n8703.10.10\nVehicles specially designed for travelling\non snow; golf cars and similar vehicles\nNO.\n29.50%\n\n8703.10.12\nGo-Carts, All-terrain vehicles (ATV) and\nsimilar off road vehicles\nNO.\n29.50%\n8703.10.60\nUsed vehicles valued $12,000 CIF and\nunder\nNO.\n29.50%\n8703.20.00\nVehicles to transport handicapped\npersons, not for commercial purposes\nNO.\n0%\nOther vehicles, with spark-ignition\ninternal\ncombustion\nreciprocating\npiston engine:\n8703.20.10\nValued up to $20,000\nNO.\n29.50%\n8703.20.20\nValued from $20,001 to $25,000\nNO.\n32%\n8703.20.30\nValued from $25,001 to $30,000\nNO.\n37%\n8703.20.40\nValued over $30,000\nNO.\n42%\n8703.20.60\nUsed vehicles valued $12,000 CIF and\nunder\nNO.\n29.50%\n8703.30.10\nValued up to $20,000\n8703.30.20\nValued from $20,001 to $25,000\nNO.\n29.50%\n\n8703.30.30\nValued from $25,001 to $30,000\nNO.\n32%\n8703.30.40\nValued over $30,000\nNO.\n37%\n8703.30.60\nUsed vehicles valued $12,000 CIF and\nunder\nNO.\n42%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 304\nRevised as at 31st December, 2025\nc\n\n8703.40.10\nHybrid motor vehicles for personal use with\nboth spark-ignition internal combustion\nreciprocating piston engine and electric\nmotor as motors for propulsion, other than\nthose capable of being charged by\nplugging into an external source of electric\npower  (valued up to $29,999)\n\nNO.\n10%\n8703.40.20\nHybrid motor vehicles for commercial use\nwith\nboth\nspark-ignition\ninternal\ncombustion reciprocating piston engine\nand\nelectric\nmotor\nas\nmotors\nfor\npropulsion, other than those capable of\nbeing charged by plugging into an external\nsource of electric power (valued up to\n$29,999)\nNO.\n12%\n\n8703.40.30\nHybrid motor vehicles for personal use with\nboth spark-ignition internal combustion\nreciprocating piston engine and electric\nmotor as motors for propulsion, other than\nthose capable of being charged by\nplugging into an external source of electric\npower (valued $30,000 to $60,999)\n\nNO.\n12%\n8703.40.40\nHybrid motor vehicles for commercial use\nwith\nboth\nspark-ignition\ninternal\ncombustion reciprocating piston engine\nand\nelectric\nmotor\nas\nmotors\nfor\npropulsion, other than those capable of\nbeing charged by plugging into an external\nsource of electric power (valued $30,000 to\n$60,999)\n\nNO.\n15%\n8703.40.50\nHybrid motor vehicles for personal use with\nboth spark-ignition internal combustion\nreciprocating piston engine and electric\nmotor as motors for propulsion, other than\nthose capable of being charged by\nplugging into an external source of electric\npower (valued $61,000 to $79,999)\n\nNO.\n15%\n\n8703.40.55\nHybrid motor vehicles for commercial use\nwith\nboth\nspark-ignition\ninternal\ncombustion reciprocating piston engine\nand\nelectric\nmotor\nas\nmotors\nfor\npropulsion, other than those capable of\nbeing charged by plugging into an external\nsource of electric power (valued $61,000 to\n$79,999)\n\nNO.\n\n17%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 305\n\n8703.40.60\nHybrid motor vehicles for personal use with\nboth spark-ignition internal combustion\nreciprocating piston engine and electric\nmotor as motors for propulsion, other than\nthose capable of being charged by\nplugging into an external source of electric\npower (valued $80,000 to $99,999)\n\nNO.\n30%\n\n8703.40.65\nHybrid motor vehicles for commercial use\nwith\nboth\nspark-ignition\ninternal\ncombustion reciprocating piston engine\nand\nelectric\nmotor\nas\nmotors\nfor\npropulsion, other than those capable of\nbeing charged by plugging into an external\nsource of electric power (valued $80,000 to\n$99,999)\n\nNO.\n34%\n\n8703.40.70\nHybrid motor vehicles for personal use with\nboth spark-ignition internal combustion\nreciprocating piston engine and electric\nmotor as motors for propulsion, other than\nthose capable of being charged by\nplugging into an external source of electric\npower (valued $100,000 and above)\nNO.\n34%\n\n8703.40.80\nHybrid motor vehicles for commercial use\nwith\nboth\nspark-ignition\ninternal\ncombustion reciprocating piston engine\nand\nelectric\nmotor\nas\nmotors\nfor\npropulsion, other than those capable of\nbeing charged by plugging into an external\nsource of electric power (valued $100,000\nand above)\n\nNO.\n40%\n8703.50.10\nHybrid motor vehicles for personal use\nwith both compression-ignition internal\ncombustion piston engine (diesel or semidiesel) and electric motor as motors for\npropulsion, other than those capable of\nbeing charged by plugging into an\nexternal source of electric power (valued\nup to $29,999)\nNO.\n29.50%\n\n8703.50.20\n\nHybrid motor vehicles for commercial use\nwith both compression-ignition internal\ncombustion piston engine (diesel or semidiesel) and electric motor as motors for\npropulsion, other than those capable of\nbeing charged by plugging into an external\nsource of electric power (valued up to\n$29,999)\nNO.\n10%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 306\nRevised as at 31st December, 2025\nc\n\n8703.50.30\n\nHybrid motor vehicles for personal use with\nboth\ncompression-ignition\ninternal\ncombustion piston engine (diesel or semidiesel) and electric motor as motors for\npropulsion, other than those capable of\nbeing charged by plugging into an external\nsource of electric power (valued $30,000 to\n$60,999)\nNO.\n12%\n\n8703.50.40\n\nHybrid motor vehicles for commercial use\nwith both compression-ignition internal\ncombustion piston engine (diesel or semidiesel) and electric motor as motors for\npropulsion, other than those capable of\nbeing charged by plugging into an external\nsource of electric power (valued $30,000 to\n$60,999)\nNO.\n12%\n\n8703.50.50\nHybrid motor vehicles for personal use with\nboth\ncompression-ignition\ninternal\ncombustion piston engine (diesel or\nsemidiesel) and electric motor as motors\nfor propulsion, other than those capable of\nbeing charged by plugging into an external\nsource of electric power (valued $61,000 to\n$79,999)\n\nNO.\n15%\n\n803.50.55\nHybrid motor vehicles for commercial use\nwith both compression-ignition internal\ncombustion piston engine (diesel or\nsemidiesel) and electric motor as motors\nfor propulsion, other than those capable of\nbeing charged by plugging into an external\nsource of electric power (valued $61,000 to\n$79,999)\n\nNO.\n17%\n8703.50.60\n\nHybrid motor vehicles for personal use with\nboth\ncompression-ignition\ninternal\ncombustion piston engine (diesel or\nsemidiesel) and electric motor as motors\nfor propulsion, other than those capable of\nbeing charged by plugging into an external\nsource of electric power (valued $80,000 to\n$99,999)\n\nNO.\n30%\n8703.50.65\nHybrid motor vehicles for commerciall use\nwith both compression-ignition internal\ncombustion piston engine (diesel or\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 307\n\nsemidiesel) and electric motor as motors\nfor propulsion, other than those capable of\nbeing charged by plugging into an external\nsource of electric power (valued $80,000 to\n$99,999)\n\nNO.\n34%\n\n8703.50.70\nHybrid motor vehicles for personal use with\nboth\ncompression-ignition\ninternal\ncombustion piston engine (diesel or\nsemidiesel) and electric motor as motors\nfor propulsion, other than those capable of\nbeing charged by plugging into an external\nsource of electric power (valued $100,000\nand above)\n\nNO.\n34%\n\n8703.50.80\nHybrid motor vehicles for commercial use\nwith both compression-ignition internal\ncombustion piston engine (diesel or\nsemidiesel) and electric motor as motors\nfor propulsion, other than those capable of\nbeing charged by plugging into an external\nsource of electric power (valued $100,000\nand above)\n\nNO.\n40%\n\n8703.60.10\n\nHybrid motor vehicles for personal use with\nboth spark-ignition internal combustion\nreciprocating piston engine and electric\nmotor as motors for propulsion, capable of\nbeing charged by plugging into an external\nsource of electric power (valued up to\n$29,999)\n\nNO.\n10%\n8703.60.20\n\nHybrid motor vehicles for commercial use\nwith\nboth\nspark-ignition\ninternal\ncombustion reciprocating piston engine\nand\nelectric\nmotor\nas\nmotors\nfor\npropulsion, capable of being charged by\nplugging into an external source of electric\npower (valued up to $29,999)\n\nNO.\n12%\n\n8703.60.30\n\nHybrid motor vehicles for personal use with\nboth spark-ignition internal combustion\nreciprocating piston engine and electric\nmotor as motors for propulsion, capable of\nbeing charged by plugging into an external\nsource of electric power (valued $30,000 to\n$60,999)\n\nNO.\n12%\n8703.60.40\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 308\nRevised as at 31st December, 2025\nc\n\nHybrid motor vehicles for commercial use\nwith\nboth\nspark-ignition\ninternal\ncombustion reciprocating piston engine\nand\nelectric\nmotor\nas\nmotors\nfor\npropulsion, capable of being charged by\nplugging into an external source of electric\npower (valued $30,000 to $60,999)\n\nNO.\n15%\n8703.60.50\n\nHybrid motor vehicles for personal use with\nboth spark-ignition internal combustion\nreciprocating piston engine and electric\nmotor as motors for propulsion, capable of\nbeing charged by plugging into an external\nsource of electric power (valued $61,000 to\n$79,999)\n\nNO.\n15%\n\n8703.60.55\n\nHybrid motor vehicles for commercial use\nwith\nboth\nspark-ignition\ninternal\ncombustion reciprocating piston engine\nand\nelectric\nmotor\nas\nmotors\nfor\npropulsion, capable of being charged by\nplugging into an external source of electric\npower (valued $61,000 to $79,999)\n\nNO.\n17%\n\n8703.60.60\n\nHybrid motor vehicles for commercial use\nwith\nboth\nspark-ignition\ninternal\ncombustion reciprocating piston engine\nand\nelectric\nmotor\nas\nmotors\nfor\npropulsion, capable of being charged by\nplugging into an external source of electric\npower (valued $80,000 to $99,999)\n\nNO.\n30%\n8703.60.65\n\nHybrid motor vehicles for commercial use\nwith\nboth\nspark-ignition\ninternal\ncombustion reciprocating piston engine\nand\nelectric\nmotor\nas\nmotors\nfor\npropulsion, capable of being charged by\nplugging into an external source of electric\npower (valued $80,000 to $99,999)\n\nNO.\n34%\n\n8703.60.70\n\nHybrid motor vehicles for personal use with\nboth spark-ignition internal combustion\nreciprocating piston engine and electric\nmotor as motors for propulsion, capable of\nbeing charged by plugging into an external\nsource of electric power (valued $100,000\nand above)\n\nNO.\n34%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 309\n\n8703.60.80\n\nHybrid motor vehicles for commercial use\nwith\nboth\nspark-ignition\ninternal\ncombustion reciprocating piston engine\nand\nelectric\nmotor\nas\nmotors\nfor\npropulsion, capable of being charged by\nplugging into an external source of electric\npower (valued $100,000 and above)\n\nNO.\n40%\n\nOther\nvehicles, with\ncompressionignition internal combustion piston\nengine (diesel or semi-diesel):\n\n8703.70.10\n\nHybrid motor vehicles for personal use with\nboth\ncompression-ignition\ninternal\ncombustion piston engine (diesel or semidiesel) and electric motor as motors for\npropulsion, capable of being charged by\nplugging into an external source of electric\npower (valued up to $29,999)\nNO.\n10%\n\n8703.70.20\n\nHybrid motor vehicles for commercial use\nwith both compression-ignition internal\ncombustion piston engine (diesel or semidiesel) and electric motor as motors for\npropulsion, capable of being charged by\nplugging into an external source of electric\npower (valued up to $29,999)\nNO.\n12%\n\n8703.70.30\n\nHybrid motor vehicles for personal use with\nboth\ncompression-ignition\ninternal\ncombustion piston engine (diesel or semidiesel) and electric motor as motors for\npropulsion, capable of being charged by\nplugging into an external source of electric\npower (valued $30,000 to $60,999)\nNO.\n12%\n\n8703.70.40\n\nHybrid motor vehicles for commercial use\nwith both compression-ignition internal\ncombustion piston engine (diesel or semidiesel) and electric motor as motors for\npropulsion, capable of being charged by\nplugging into an external source of electric\npower (valued $30,000 to $60,999)\nNO.\n15%\n\n8703.70.50\n\nHybrid motor vehicles for personal use with\nboth\ncompression-ignition\ninternal\ncombustion piston engine (diesel or semidiesel) and electric motor as motors for\npropulsion, capable of being charged by\nplugging into an external source of electric\npower (valued $61,000 to $79,999)\nNO.\n15%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 310\nRevised as at 31st December, 2025\nc\n\n8703.70.55\n\nHybrid motor vehicles for commercial use\nwith both compression-ignition internal\ncombustion piston engine (diesel or semidiesel) and electric motor as motors for\npropulsion, capable of being charged by\nplugging into an external source of electric\npower (valued $61,000 to $79,999)\nNO.\n17%\n\n8703.70.60\n\nHybrid motor vehicles for personal use with\nboth\ncompression-ignition\ninternal\ncombustion piston engine (diesel or semidiesel) and electric motor as motors for\npropulsion, capable of being charged by\nplugging into an external source of electric\npower (valued $80,000 to $99,999)\nNO.\n30%\n\n8703.70.65\n\nHybrid motor vehicles for commercial use\nwith both compression-ignition internal\ncombustion piston engine (diesel or semidiesel) and electric motor as motors for\npropulsion, capable of being charged by\nplugging into an external source of electric\npower (valued $80,000 to $99,999)\nNO.\n34%\n\n8703.70.70\n\nHybrid motor vehicles for personal use with\nboth\ncompression-ignition\ninternal\ncombustion piston engine (diesel or semidiesel) and electric motor as motors for\npropulsion, capable of being charged by\nplugging into an external source of electric\npower (valued $100,000 and above)\nNO.\n34%\n\n8703.70.80\n\nHybrid motor vehicles for commercial use\nwith both compression-ignition internal\ncombustion piston engine (diesel or semidiesel) and electric motor as motors for\npropulsion, capable of being charged by\nplugging into an external source of electric\npower (valued $100,000 and above)\nNO.\n40%\n\n8703.80.10\n\nElectric motor vehicles for personal use\n(valued up to $29,999)\nNO.\n0%\n\n8703.80.20\n\nElectric motor vehicles for commercial use\n(valued up to $29,999)\n\nNO.\n\n5%\n\n8703.80.30\nElectric motor vehicles for personal use\n(valued $30,000 to $60,999)\n\nNO.\n5%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 311\n\n8703.80.40\n\nElectric motor vehicles for commercial use\n(valued $30,000 to $60,999)\nNO.\n10%\n\n8703.80.50\n\nElectric motor vehicles for personal use\n(valued $61,000 to $79,999)\nNO.\n10%\n\n8703.80.55\n\nElectric motor vehicles for commerciall use\n(valued $61,000 to $79,999)\nNO.\n15%\n\n8703.80.60\n\nElectric motor vehicles for personal use\n(valued $80,000 to $99,999)\nNO.\n20%\n\n8703.80.65\n\nElectric motor vehicles for commercial use\n(valued $80,000 to $99,999)\nNO.\n30%\n\n8703.80.70\n\nElectric motor vehicles for personal use\n(valued $100,000 and above)\nNO.\n30%\n8703.80.80\n\nElectric motor vehicles for commercial use\n(valued $100,000 and above)\nNO.\n34%\n\n8703.80.87\n\nElectric\nmotor\nvehicles\nfor\npublic\ntransportation use (any value)\nNO.\n0%\n8703.90.10\nValued up to $20,000\nNO.\n29.50%\n8703.90.20\nValued from $20,001 to $25,000\nNO.\n32%\n8703.90.30\nValued from $25,0001 to $30,000\nNO.\n37%\n8703.90.40\nValued over $30,000\nNO.\n42%\nMotor vehicles for the transport of\ngoods.\n87.04\n8704.10.00\nOther\n8704.10.60\nUsed vehicles valued $12,000 CIF and\nunder\nNO.\n29.50%\n\n87.05\n8705.00.00\nSpecial purpose motor vehicles, other\nthan those principally designed for the\ntransport of persons or goods (for\nexample, breakdown lorries, crane\nlorries, fire fighting vehicles, concretemixer lorries, road sweeper lorries,\nspraying lorries, mobile workshops,\nmobile radiological units).\nNO.\n29.50%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 312\nRevised as at 31st December, 2025\nc\n\n87.06\n8706.00.00\nChassis fitted with engines, for the\nmotor vehicles of headings 87.01 to\n87.05.\n\nNO.\n27.00%\n87.07\n8707.00.00\n\nBodies (including cabs), for the motor\nvehicles of headings 87.01 to 87.05.\nNO.\n27%\n\n87.08\n\nParts and accessories of the motor\nvehicles of headings 87.01 to 87.05.\n\n8708.10.00\nBumpers and parts thereof\nNO.\n27%\n\nOther parts and accessories of bodies\n(including cabs):\n\n8708.21.00\nSafety seat belts\nNO.\n27%\n8708.29.00\nOther\nNO.\n27%\n\nBrakes and servo-brakes and parts\nthereof:\n\n8708.31.00\nMounted brake linings\nNO.\n27%\n\n8708.39.00\nOther\nNO.\n27%\n8708.40.00\nGear boxes\nNO.\n27%\n\n8708.50.00\n\nDrive-axles with differential, whether or\nnot provided with other transmission\ncomponents\n\nNO.\n27%\n\n8708.60.00\nNon-driving axles and parts thereof\nNO.\n27%\n8708.70.00\nRoad wheels and parts and accessories\nthereof\nNO.\n27%\n\n8708.80.00\nSuspension shock-absorbers\nNO.\n27%\nOther parts and accessories:\n8708.91.00\nRadiators\nNO.\n27%\n8708.92.00\nSilencers and exhaust pipes\nNO.\n27%\n8708.93.00\nClutches and parts thereof\nNO.\n27%\n8708.94.00\nSteering wheels, steering columns and\nsteering boxes\nNO.\n27%\n\n8708.99.00\nOther\nNO.\n27%\nWorks trucks, self-propelled, not fitted\nwith lifting or handling equipment, of\nthe type used in factories, warehouses,\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 313\n\ndock areas or airports for short\ndistance transport of goods; tractors\nof the type used on railway station\nplatforms; parts of the foregoing\nvehicles.\n87.09\n\nVehicles:\n\n8709.11.00\nElectrical\nNO.\n0%\n\n8709.19.00\nOther\nNO.\n29.50%\n8709.90.00\nParts\nNO.\n27%\n\n87.10\n8710.00.00\nTanks and other armoured fighting\nvehicles, motorised, whether or not\nfitted with weapons, and parts of such\nvehicles.\nNO.\n29.50%\n87.11\n8711.10.00\nWith reciprocating internal combustion\npiston engine of a cylinder capacity not\nexceeding 90 cc\nNO.\n29.50%\n\n8711.10.00\n\nWith reciprocating internal combustion\npiston engine of a cylinder capacity not\nexceeding 90 cc\n\nNO.\n32%\n\n8711.60.00\nMotorcycles, incl. mopeds, with electric\nmotor for propulsion\nNO.\n0%\n\n8711.90.00\nOther: Motorcycles over 90 cc\nNO.\n37%\n8711.90.20\nElectric bicycles (incl. electric unicycles,\nhover boards, scooters and quad cycles\netc.)\nNO.\n0%\n\n8711.90.20\n\nElectric bicycles (incl. electric unicycles,\nhover boards, scooters and quad cycles\netc.)\n\nNO.\n0%\n\n8711.90.25\nHybrid motorcycles\nNO.\n15%\n\n8711.90.50\nSegway\nNO.\n15%\n\n87.12\n8712.00.00\nBicycles and other cycles (including\ndelivery tricycles), not motorised.\nNO.\n10%\n\n87.13\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 314\nRevised as at 31st December, 2025\nc\n\nCarriages\nfor\ndisabled\npersons,\nwhether or not motorised or otherwise\nmechanically propelled.\nNO.\n0%\n\nNot mechanically propelled:\n\n8713.10.10\nNot mechanically propelled (Commercial)\nNO.\n0%\n8713.10.20\nNot mechanically propelled (Noncommercial)\nNO.\n0%\n\n8713.10.30\nMechanically propelled (Commercial)\nNO.\n0%\n8713.10.40\nMechanically propelled (Non-commercial)\nNO.\n0%\n8713.90.00\nOther\nNO.\n0%\n\nParts and accessories of vehicles of\nheadings 87.11 to 87.13. Of\nmotorcycles (including mopeds):\n\n87.14\n8714.11.00\nSaddles\nKG\n22%\n8714.19.00\nOf carriages for disabled persons\nKG\n0%\n8714.91.00\nFrames and forks, and parts thereof\n NO.\n22%\n8714.92.00\nWheels rims and spokes\nKG\n22%\n\n8714.93.00\nHubs, other than coaster braking hubs\nand hub brakes, and free-wheel sprocketwheels\nKG\n22%\n\n8714.94.00\nBrakes, including coaster braking hubs\nand hub brakes, and parts thereof\n NO.\n22%\n\n8714.95.00\nSaddles\n NO.\n22%\n8714.96.00\nPedals and crank-gear, and parts thereof\nNO.\n22%\n8714.99.00\nOther\nKG\n22%\n8714.99.20\nCharging stations for electric vehicles\nNO.\n0%\n87.15\n8715.00.00\nBaby carriages and parts thereof.\nNO.\n22%\n87.16\n8716.00.00\nTrailers and semi-trailers; other\nvehicles, not mechanically propelled;\nparts thereof.\nNO.\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 315\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 316\nRevised as at 31st December, 2025\nc\n\n88.\nChapter 88 - Aircraft, spacecraft, and parts thereof\n88. Note.\n1.\nFor the purposes of heading 88.02, the expression \"unladen weight\" means the\nweight of the machine in normal flying order, excluding the weight of the crew\nand of fuel and equipment other than permanently fitted items of equipment.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n88.01\n 8801.00.00\nBalloons and dirigibles; gliders, hang\ngliders and other non-powered aircraft.\n   NO.\n22%\n88.02\n8802.00.00\nOther aircraft (for example,\nhelicopters, aeroplanes); spacecraft\n(including satellites) and suborbital\nand spacecraft launch vehicles\n(including machines of unladen\nweight).\n   NO.\n22%\n88.03\n8803.00.00\nParts of goods of heading 88.01 or\n88.02.\n   NO.\n22%\n88.04\n8804.00.00\nParachutes (including dirigible\nparachutes and paragliders) and\nrotochutes; parts thereof and\naccessories thereto.\n   NO.\n22%\n88.05\n8805.00.00\nAircraft launching gear; deck-arrestor\nor similar gear; ground flying trainers;\nparts of the foregoing articles.\n   NO.\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 317\n\n89.\nChapter 89 - Ships, boats and floating structures\n89. Note.\n1.\nA hull, an unfinished or incomplete vessel, assembled, unassembled or\ndisassembled, or a complete vessel unassembled or disassembled, is to be\nclassified in heading 89.06 if it does not have the essential character of a vessel\nof a particular kind.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n89.01\n8901.00.00\nCruise ships, excursion boats, ferryboats, cargo ships, barges and similar\nvessels for the transport of persons or\ngoods.\nTON\n12%\n89.02\n8902.00.00\nFishing vessels; factory ships and\nother vessels for processing or\npreserving fishery products.\nTON\n12%\n89.03\nYachts and other vessels for pleasure\nor sports; rowing boats and canoes.\nInflatable\n8903.10.10\nInflatable: Up to 18 feet\nNO.\n0%\n\n8903.10.20\nInflatable: Over 18 feet\nNO.\n12%\nOther:\nSailboats, with or without auxiliary\nmotor\n8903.91.10\nUp to 18 feet\nNO.\n0%\n8903.91.20\nOver 18 feet\nNO.\n12%\nMotorboats, other than outboard\nmotorboats\n8903.92.10\nUp to 18 feet\nNO.\n0%\n8903.92.20\nOver 18 feet\nNO.\n12%\n8903.92.30\nMotorboats with outboard engines: Up to\n18 feet\nNO.\n0%\n8903.92.40\nMotorboats with outboard engines: Over\n18 feet\nNO.\n12%\nOther\n8903.99.10\nRowing boats and canoes: Up to 18 feet\nNO.\n0%\n8903.99.20\nRowing boats and canoes: Over 18 feet\nNO.\n12%\n\n8903.99.30\nJet Skis, Wave Runners and other similar\ncraft\nNO.\n22%\n89.04\n8904.00.00\nTugs and pusher craft.\nNO.\n12%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 318\nRevised as at 31st December, 2025\nc\n\n89.05\n8905.00.00\nLight-vessels, fire-floats, dredgers,\nfloating cranes and other vessels the\nnavigability of which is subsidiary to\ntheir main function; floating docks;\nfloating or submersible drilling or\nproduction platforms.\nTON\n22%\n89.06\n8906.00.00\nOther vessels, including warships and\nlifeboats other than rowing boats.\nTON\n12%\n89.07\n8907.00.00\nOther floating structures (for example,\nrafts, tanks, coffer-dams, landingstages, buoys and beacons).\nNO.\n22%\n89.08\n8908.00.00\nVessels and other floating structures\nfor breaking up.\nTON\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 319\n\nSection 18\nOPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING,\nCHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS\nAND APPARATUS; CLOCKS AND WATCHES; MUSICAL\nINSTRUMENTS; PARTS AND ACCESSORIES THEREOF\n\n90.\nChapter 90 - Optical, photographic, cinematographic, measuring, checking,\nprecision, medical or surgical instruments and apparatus; parts and\naccessories thereof\n90. Notes.\n1.\nThis Chapter does not cover \u2014\n(a)  Articles of a kind used in machines, appliances or for other technical uses,\nof vulcanised rubber other than hard rubber (heading 40.16), of leather or\nof composition leather (heading 42.04) or of textile material (heading\n59.11);\n(b)  Supporting belts or other support articles of textile material, whose\nintended effect on the organ to be supported or held derives solely from\ntheir elasticity (for example, maternity belts, thoracic support bandages,\nabdominal support bandages, supports for joints or muscles) (Section 11);\n(c)  Refractory goods of heading 69.03; ceramic wares for laboratory, chemical\nor other technical uses, of heading 69.09;\n(d)  Glass mirrors, not optically worked, of heading 70.09, or mirrors of base\nmetal or of precious metal, not being optical elements (heading 83.06 or\nChapter 71);\n(e)  Goods of heading 70.07, 70.08, 70.11, 70.14, 70.15 or 70.17;\n(f)  Parts of general use, as defined in Note 2 to Section 15, of base metal\n(Section 15) or similar goods of plastics (Chapter 39);\n(g)  Pumps incorporating measuring devices, of heading 84.13; weightoperated counting or checking machinery, or separately presented weights\nfor balances (heading 84.23); lifting or handling machinery (headings\n84.25 to 84.28); paper or paperboard cutting machines of all kinds\n(heading 84.41); fittings for adjusting work or tools on machine-tools, of\nheading 84.66, including fittings with optical devices for reading the scale\n(for example, \"optical\" dividing heads) but not those which are in\nthemselves essentially optical instruments (for example, alignment\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 320\nRevised as at 31st December, 2025\nc\n\ntelescopes); calculating machines (heading 84.70); valves or other\nappliances of heading 84.81;\n(h)  Searchlights or spotlights of a kind used for cycles or motor vehicles\n(heading\n85.12);\nportable\nelectric\nlamps\nof\nheading\n85.13;\ncinematographic sound recording, reproducing or re-recording apparatus\n(heading 85.19 or 85.20); sound-heads (heading 85.22); still image video\ncameras, other video camera recorders and digital cameras (heading\n85.25); radar apparatus, radio navigational aid apparatus or radio remote\ncontrol apparatus (heading 85.26); numerical control apparatus of heading\n85.37; sealed beam lamp units of heading 85.39; optical fibre cables of\nheading 85.44;\n(i)  Searchlights or spotlights of heading 94.05;\n(j)  Articles of Chapter 95;\n(k)  Capacity measures, which are to be classified according to their constituent\nmaterial; or\n(l)  Spools, reels or similar supports (which are to be classified according to\ntheir constituent material, for example, in heading 39.23 or Section 15).\n2.\nSubject to Note 1 above, parts and accessories for machines, apparatus,\ninstruments or articles of this Chapter are to be classified according to the\nfollowing rules \u2014\n(a)  Parts and accessories which are goods included in any of the headings of\nthis Chapter or of Chapter 84, 85 or 91 (other than heading 84.85, 85.48 or\n90.33) are in all cases to be classified in their respective headings;\n(b)  Other parts and accessories, if suitable for use solely or principally with a\nparticular kind of machine, instrument or apparatus, or with a number of\nmachines, instruments or apparatus of the same heading (including a\nmachine, instrument or apparatus of heading 90.10, 90.13 or 90.31) are to\nbe classified with the machines, instruments or apparatus of that kind;\n(c) All other parts and accessories are to be classified in heading 90.33.\n3.\nThe provisions of Note 4 to Section 16 apply also to this Chapter.\n4.\nHeading 90.05 does not apply to telescopic sights for fitting to arms, periscopic\ntelescopes for fitting to submarines or tanks, or to telescopes for machines,\nappliances, instruments or apparatus of this Chapter or Section 16; such\ntelescopic sights and telescopes are to be classified in heading 90.13.\n5.\nMeasuring or checking optical instruments, appliances or machines which, but\nfor this Note, could be classified both in heading 90.13 and in heading 90.31 are\nto be classified in heading 90.31.\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 321\n\n6.\nFor the purposes of heading 90.21, the expression \"orthopaedic appliances\"\nmeans appliances for \u2014\n\n- Preventing or correcting bodily deformities; or\n\n- Supporting or holding parts of the body following an illness, operation\nor injury.\n\nOrthopaedic appliances include footwear and special insoles designed to\ncorrect orthopaedic conditions, provided that they are either (1) made to\nmeasure or (2) mass-produced, presented singly and not in pairs and\ndesigned to fit either foot equally.\n7.\nHeading 90.32 applies only to \u2014\n(a) Instruments and apparatus for automatically controlling the flow, level,\npressure or other variables of liquids or gases, or for automatically\ncontrolling temperature, whether or not their operation depends on an\nelectrical phenomenon which varies according to the factor to be\nautomatically controlled, which are designed to bring this factor to, and\nmaintain it at, a desired value, stabilised against disturbances, by\nconstantly or periodicallymeasuring its actual value; and\n(b)  Automatic regulators of electrical quantities, and instruments or apparatus\nfor automatically controlling non-electrical quantities the operation of\nwhich depends on an electrical phenomenon varying according to the\nfactor to be controlled, which are designed to bring this factor to, and\nmaintain it at, a desired value, stabilised against disturbances, by\nconstantly or periodically measuring its actual value.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n90.01\nOptical fibres and optical fibre\nbundles; optical fibre cables other than\nthose of heading 85.44; sheets and\nplates of polarising material; lenses\n(including contact lenses), prisms,\nmirrors and other optical elements, of\nany material, unmounted, other than\nsuch elements of glass not optically\nworked.\n9001.10.00\nOptical fibres, optical fibre bundles and\ncables\nM\n22%\n\n9001.20.00\nSheets and plates of polarising material\nKG\n22%\n9001.30.10\nContact lenses\nPRS\n0%\n9001.30.12\nContact lenses (non-corrective)\nPRS\n0%\n9001.40.00\nSpectacle lenses of glass\nPRS\n0%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 322\nRevised as at 31st December, 2025\nc\n\n9001.50.00\nSpectacle lenses of other materials\nPRS\n0%\n\n9001.90.00\nOther\nPRS\n0%\n90.02\nLenses, prisms, mirrors and other\noptical elements, of any material,\nmounted, being parts of or fittings for\ninstruments or apparatus, other than\nsuch elements of glass not optically\nworked.\n\nObjective lenses:\n\n9002.10.10\nFor Cameras\nNO.\n0%\n9002.10.20\nFor Projectors, enlargers or reducers\nNO.\n22%\n9002.10.90\nOthers\nNO.\n22%\n9002.20.00\nFilters\nNO.\n22%\n9002.90.00\nOther\nNO.\n22%\n90.03\n9003.00.00\nFrames and mountings for spectacles,\ngoggles or the like, and parts thereof.\nNO.\n0%\n90.04\n\nSpectacles, goggles and the like,\ncorrective, protective or other.\n\n9004.10.00\nSunglasses\nDOZ\n0%\n\n9004.90.00\nOther\nDOZ\n0%\n90.05\nBinoculars, monoculars, other optical\ntelescopes, and mountings therefor;\nother astronomical instruments and\nmountings therefor, but not including\ninstruments for radio-astronomy.\n9005.10.00\nBinoculars\nNO.\n0%\n9005.80.00\nOther instruments\nNO.\n0%\n9005.90.00\nParts and accessories (including\nmountings)\nNO.\n0%\n90.06\nPhotographic (other than\ncinematographic) cameras;\nphotographic flashlight apparatus and\nflashbulbs other than discharge lamps\nof heading 85.39.\n9006.10.00\nCameras of a kind used for preparing\nprinting plates or cylinders\nNO.\n0%\n9006.20.00\nCameras of a kind used for recording\ndocuments on microfilm, microfiche or\nother microforms\nNO.\n0%\n\n9006.30.00\nCameras specially designed for\nunderwater use, for aerial survey or for\nmedical or surgical examination of internal\norgans; comparison cameras for forensic\nor criminological purposes\nNO.\n0%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 323\n\n9006.40.00\nInstant print cameras\nNO.\n0%\n\n9006.50.00\nOther cameras:\nNO.\n0%\n9006.60.00\nPhotographic flashlight apparatus and\nflashbulbs:\nNO.\n0%\n\n9006.90.00\nParts and accessories:\nNO.\n0%\n90.07\n\nCinematographic cameras and\nprojectors, whether or not\nincorporating sound recording or\nreproducing apparatus.\n\nCameras:\n\n9007.11.00\nFor film of less than 16 mm width or for\ndouble-8 mm film\nNO.\n0%\n9007.19.00\nOther\nNO.\n0%\n9007.20.00\nProjectors\nNO.\n22%\nParts and accessories:\n9007.91.00\nFor cameras\nNO.\n0%\n9007.92.00\nFor projectors\nNO.\n22%\n90.08\n9008.00.00\nImage projectors, other than\ncinematographic; photographic (other\nthan cinematographic) enlargers and\nreducers (including parts and\naccessories).\nNO.\n22%\n90.09\n9009.00.00\nPhotocopying apparatus incorporating\nan optical system or of the contact\ntype and thermo-copying apparatus\n(including parts and accessories).\nNO.\n22%\n90.10\nApparatus and equipment for\nphotographic (including\ncinematographic) laboratories\n(including apparatus for the projection\nor drawing of circuit patterns on\nsensitised semiconductor materials),\nnot specified or included elsewhere in\nthis Chapter; negatoscopes; projection\nscreens.\n9010.10.00\nApparatus and equipment for\nautomatically developing photographic\n(including cinematographic) film or paper\nin rolls or for automatically exposing\ndeveloped film to rolls of photographic\npaper\nNO.\n22%\n\nApparatus for the projection or\ndrawing of circuit patterns on\nsensitised semiconductor materials:\n\n9010.41.00\nDirect write-on-wafer apparatus\nNO.\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 324\nRevised as at 31st December, 2025\nc\n\n9010.42.00\nStep and repeat aligners\nNO.\n22%\n\n9010.49.00\nOther\nNO.\n22%\n9010.50.00\nOther apparatus and equipment for\nphotographic (including cinematographic)\nlaboratories; negatoscopes\nNO.\n22%\n\n9010.60.00\nProjection screens\nNO.\n22%\n9010.90.00\nParts and accessories\nNO.\n22%\n90.11\nCompound optical microscopes,\nincluding those for photomicrography,\ncinephotomicrography or\nmicroprojection.\n9011.10.00\nStereoscopic microscopes\nNO.\n0%\n9011.20.00\nOther microscopes, for photomicrography,\ncinephoto-micrography or microprojection\nNO.\n0%\n9011.80.00\nOther microscopes\nNO.\n0%\n9011.90.00\nParts and accessories\nNO.\n0%\n90.12\nMicroscopes other than optical\nmicroscopes; diffraction apparatus.\n9012.10.00\nMicroscopes other than optical\nmicroscopes; diffraction apparatus\nNO.\n22%\n\n9012.90.00\nParts and accessories\nNO.\n22%\n90.13\nLiquid crystal devices not constituting\narticles provided for more specifically\nin other headings; lasers, other than\nlaser diodes; other optical appliances\nand instruments, not specified or\nincluded elsewhere in this Chapter.\nNO.\n22%\n9013.10.00\nTelescopic sights for fitting to arms;\nperiscopes; telescopes designed to form\nparts of machines, appliances,\ninstruments or apparatus of this Chapter\nor Section 16\nNO.\n22%\n9013.20.00\nLasers, other than laser diodes\nNO.\n22%\n9013.80.00\nOther devices, appliances and\ninstruments\nNO.\n22%\n9013.90.00\nParts and accessories\nNO.\n22%\n90.14\n\nDirection finding compasses; other\nnavigational instruments and\nappliances.\nNO.\n22%\n\n9014.10.00\nDirection finding compasses\nNO.\n22%\n9014.20.00\nInstruments and appliances for\naeronautical or space navigation (other\nthan compasses)\nNO.\n22%\n9014.80.00\nOther instruments and appliances\nNO.\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 325\n\n9014.90.00\nParts and accessories\nNO.\n22%\n90.15\nSurveying (including\nphotogrammetrical surveying),\nhydrographic, oceanographic,\nhydrological, meteorological or\ngeophysical instruments and\nappliances, excluding compasses;\nrangefinders.\n\n9015.10.00\nRangefinders\nNO.\n22%\n9015.20.00\nTheodolites and tachymeters\n(tacheometers)\nNO.\n22%\n9015.30.00\nLevels\nNO.\n22%\n\n9015.40.00\nPhotogrammetrical surveying instruments\nand appliances\nNO.\n22%\n9015.80.00\nOther instruments and appliances\nNO.\n22%\n9015.90.00\nParts and accessories\nNO.\n22%\n90.16\n9016.00.00\nBalances with or without weights.\nNO.\n22%\n90.17\n\nDrawing, marking-out or mathematical\ncalculating instruments (for example,\ndrafting machines, pantographs,\nprotractors, drawing sets, slide rules,\ndisc calculators); instruments for\nmeasuring length, for use in the hand\n(for example, measuring rods and\ntapes, micrometers, callipers), not\nspecified or included elsewhere in this\nChapter.\n\n9017.10.00\nDrafting tables and machines, whether or\nnot automatic\nNO.\n22%\n9017.20.00\nOther drawing, marking-out or\nmathematical calculating instruments\nNO.\n22%\n9017.30.00\nMicrometers, callipers and gauges\nNO.\n22%\n9017.80.00\nOther instruments\nNO.\n22%\n9017.90.00\nParts and accessories\nNO.\n22%\n90.18\n\nInstruments and appliances used in\nmedical, surgical, dental or veterinary\nsciences, including scintigraphic\napparatus, other electro-medical\napparatus and sight-testing\ninstruments.\n\nElectro-diagnostic apparatus\n(including apparatus for functional\nexploratory examination or for\nchecking physiological parameters):\n\n9018.11.00\nElectro-cardiographs\nNO.\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 326\nRevised as at 31st December, 2025\nc\n\n9018.12.00\nUltrasonic scanning apparatus\nNO.\n22%\n\n9018.13.00\nMagnetic resonance imaging apparatus\nNO.\n22%\n9018.14.00\nScintigraphic apparatus\nNO.\n22%\n9018.19.00\nOther\nNO.\n22%\n9018.20.00\nUltra-violet or infra-red ray apparatus\nNO.\n22%\nSyringes, needles, catheters, cannulae\nand the like:\n9018.31.00\nSyringes, with or without needles\nNO.\n22%\n\n9018.32.00\nTubular metal needles and needles for\nsutures\nNO.\n22%\n9018.39.00\nOther\nNO.\n22%\nOther instruments and appliances,\nused in dental sciences:\n9018.41.00\nDental drill engines, whether or not\ncombined on a single base with other\ndental equipment\nNO.\n22%\n9018.49.00\nOther\nNO.\n22%\n\n9018.50.00\nOther ophthalmic instruments and\nappliances\nNO.\n22%\n\n9018.90.00\nOther instruments and appliances\nNO.\n22%\n90.19\nMechano-therapy appliances; massage\napparatus; psychological aptitudetesting apparatus; ozone therapy,\noxygen therapy, aerosol therapy,\nartificial respiration or other\ntherapeutic respiration apparatus.\n9019.10.00\nMechano-therapy appliances; massage\napparatus; psychological aptitude-testing\napparatus\nNO.\n22%\n9019.20.00\nOzone therapy, oxygen therapy, aerosol\ntherapy, artificial respiration or other\ntherapeutic respiration apparatus\nNO.\n22%\n90.20\n9020.00.00\nOther breathing appliances and gas\nmasks, excluding protective masks\nhaving neither mechanical parts nor\nreplaceable filters.\nNO.\n22%\n90.21\n\nOrthopaedic appliances, including\ncrutches, surgical belts and trusses;\nsplints and other fracture appliances;\nartificial parts of the body; hearing\naids and other appliances which are\nworn or carried, or implanted in the\nbody, to compensate for a defect or\ndisability.\n\n9021.10.00\nOrthopaedic or fracture appliances\nNO.\n0%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 327\n\n9021.20.00\nArtificial teeth and dental fittings:\nNO.\n22%\n\nOther artificial parts of the body:\n\n9021.31.00\nArtificial joints\nNO.\n0%\n9021.39.00\nOther\nNO.\n0%\n9021.40.00\nHearing aids, excluding parts and\naccessories\nNO.\n0%\n\n9021.50.00\nPacemakers for stimulating heart\nmuscles, excluding parts and accessories\nNO.\n0%\n9021.90.00\nOther: including orthopaedic shoes\nNO.\n0%\n90.22\n9022.00.00\nApparatus based on the use of X-rays\nor of alpha, beta or gamma radiations,\nwhether or not for medical, surgical,\ndental or veterinary uses, including\nradiography or radiotherapy\napparatus, X-ray tubes and other X-ray\ngenerators, high tension generators,\ncontrol panels and desks, screens,\nexamination or treatment tables, chairs\nand the like.\nNO.\n22%\n90.23\n9023.00.00\nInstruments, apparatus and models,\ndesigned for demonstrational\npurposes (for example, in education or\nexhibitions), unsuitable for other uses.\nNO.\n22%\n90.24\n9024.00.00\nMachines and appliances for testing\nthe hardness, strength,\ncompressibility, elasticity or other\nmechanical properties of materials (for\nexample, metals, wood, textiles, paper,\nplastics).\nNO.\n22%\n90.25\n9025.00.00\nHydrometers and similar floating\ninstruments, thermometers,\npyrometers, barometers, hygrometers\nand psychrometers, recording or not,\nand any combination of these\ninstruments.\nNO.\n22%\n90.26\nInstruments and apparatus for\nmeasuring or checking the flow, level,\npressure or other variables of liquids\nor gases (for example, flow meters,\nlevel gauges, manometers, heat\nmeters), excluding instruments and\napparatus of heading 90.14, 90.15,\n90.28 or 90.32.\n\n9026.10.00\nInstruments and apparatus for measuring\nor checking the flow or level of liquids\n(excluding meters and regulators)\nNO.\n0%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 328\nRevised as at 31st December, 2025\nc\n\n9026.20.00\nInstruments and apparatus for measuring\nor checking pressure of liquids or gases\n(excluding regulators)\nNO.\n0%\n\n9026.80.00\nInstruments or apparatus for measuring or\nchecking variables of liquids or gases, not\nelsewhere specified or included\nNO.\n0%\n\n9026.90.00\nParts and accessories for instruments and\napparatus for measuring or checking the\nflow, level, pressure or other variables of\nliquids or gases, not elsewhere specified\nor included\nNO.\n0%\n90.27\nInstruments and apparatus for\nphysical or chemical analysis (for\nexample, polarimeters, refractometers,\nspectrometers, gas or smoke analysis\napparatus); instruments and apparatus\nfor measuring or checking viscosity,\nporosity, expansion, surface tension or\nthe like; instruments and apparatus for\nmeasuring or checking quantities of\nheat, sound or light (including\nexposure meters); microtomes.\n\n9027.10.00\nGas or smoke analysis apparatus\nNO.\n0%\n\n9027.20.00\nChromatographs and electrophoresis\ninstruments\nNO.\n0%\n\n9027.30.00\nSpectrometers, spectrophotometers and\nspectrographs using optical radiations,\nwhich include ultraviolet (UV) radiation,\nvisible light (VIS) and infrared (IR)\nradiation\nNO.\n0%\n\n9027.50.00\nInstruments and apparatus for physical or\nchemical analysis, using optical\nradiations, which include ultraviolet (UV)\nradiation, visible light (VIS) and infrared\n(IR) radiation (excluding spectrometers,\nspectrophotometers, spectrographs, and\ngas or smoke analysis apparatus)\nNO.\n0%\n\n9027.81.00\nMass spectrometers\nNO.\n0%\n\n9027.89.00\nOther instruments and apparatus, not\nelsewhere specified or included\nNO.\n0%\n\n9027.90.00\nMicrotomes; parts and accessories of\ninstruments and apparatus for physical or\nchemical analysis, instruments and\napparatus for measuring or checking\nviscosity, porosity, expansion, surface\ntension or the like, instruments and\napparatus for measuring or checking\nquantities of heat, sound or light, and of\nmicrotomes, not elsewhere specified or\nincluded\nNO.\n0%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 329\n\n90.28\nGas, liquid or electricity supply or\nproduction meters, including\ncalibrating meters therefor.\n\n9028.10.00\nGas meters, including calibrating meters\ntherefor\nNO.\n22%\n\n9028.20.00\nLiquid meters, including calibrating meters\ntherefor\nNO.\n22%\n\n9028.30.10\nHome energy monitors\nNO.\n0%\n\n9028.30.20\nOther electricity supply or production\nmeters, including calibrating meters\ntherefor\nNO.\n22%\n\n9028.90.00\nParts and accessories for gas, liquid or\nelectricity supply or production meters,\nnot elsewhere specified or included\nNO.\n22%\n90.29\n9029.00.00\nRevolution counters, production\ncounters, taximeters, mileometers,\npedometers and the like; speed\nindicators and tachometers, other than\nthose of heading 90.14 or 90.15;\nstroboscopes.\nNO.\n22%\n90.30\n\nOscilloscopes, spectrum analysers\nand other instruments and apparatus\nfor measuring or checking electrical\nquantities, excluding meters of\nheading 90.28; instruments and\napparatus for measuring or detecting\nalpha, beta, gamma, X-ray, cosmic or\nother ionising radiations.\n\n9030.10.00\nInstruments and apparatus for measuring\nor detecting ionising radiations\nNO.\n22%\n9030.20.00\nCathode-ray oscilloscopes and cathoderay oscillographs\nNO.\n22%\nOther instruments and apparatus, for\nmeasuring or checking voltage,\ncurrent, resistance or power, without a\nrecording device:\n9030.31.00\nMultimeters\nNO.\n22%\n9030.39.00\nOther\nNO.\n22%\n9030.40.00\nOther instruments and apparatus,\nspecially designed for\ntelecommunications (for example, crosstalk meters, gain measuring instruments,\ndistortion factor meters, psophometers)\nNO.\n22%\nOther instruments and apparatus:\n\n9030.82.00\nFor measuring or checking semiconductor\nwafers or devices\nNO.\n22%\n9030.83.00\nOther, with a recording device\nNO.\n22%\n9030.89.00\nOther\nNO.\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 330\nRevised as at 31st December, 2025\nc\n\n9030.90.00\nParts and accessories\nNO.\n22%\n90.31\n\nMeasuring or checking instruments,\nappliances and machines, not\nspecified or included elsewhere in this\nChapter; profile projectors.\n\n9031.10.00\nMachines for balancing mechanical parts\nNO.\n22%\n9031.20.00\nTest benches\nNO.\n22%\n9031.30.00\nProfile projectors\nNO.\n22%\n9031.40.00\nOther optical instruments and appliances:\nNO.\n22%\n9031.80.00\nOther instruments, appliances and\nmachines\nNO.\n22%\n9031.90.00\nParts and accessories\nNO.\n22%\n90.32\n\nAutomatic regulating or controlling\ninstruments and apparatus.\n\n9032.10.10\nSmart thermostats\nNO.\n0%\n9032.10.20\nThermostats, excluding smart thermostats\nunder tariff code 9032.10.10\nNO.\n22%\n9032.20.00\nManostats (excluding taps, cocks and\nvalves of heading 84.81)\nNO.\n22%\n\n9032.81.00\nHydraulic or pneumatic regulating or\ncontrolling instruments and apparatus\n(excluding manostats and taps, cocks and\nvalves of heading 84.81)\nNO.\n22%\n\n9032.89.00\nRegulating or controlling instruments and\napparatus (excluding hydraulic or\npneumatic, manostats, thermostats, and\ntaps, cocks and valves of heading 84.81)\nNO.\n22%\n\n9032.90.00\nParts and accessories for regulating or\ncontrolling instruments and apparatus, not\nelsewhere specified or included\nNO.\n22%\n90.33\n9033.00.00\nParts and accessories (not specified or\nincluded elsewhere in this Chapter) for\nmachines, appliances, instruments or\napparatus of Chapter 90.\nNO.\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 331\n\n91.\nChapter 91 - Clocks and watches and parts thereof\n91. Notes.\n1.\nThis Chapter does not cover \u2014\n(a)  Clock or watch glasses or weights (classified according to their constituent\nmaterial);\n(b)  Watch chains (heading 71.13 or 71.17, as the case may be);\n(c)  Parts of general use defined in Note 2 to Section 15, of base metal (Section\n15), or similar goods of plastics (Chapter 39) or of precious metal or metal\nclad with precious metal (generally heading 71.15); clock or watch springs\nare, however, to be classified as clock or watch parts (heading 91.14);\n(d)  Bearing balls (heading 73.26 or 84.82, as the case may be);\n(e)  Articles of heading 84.12 constructed to work without an escapement;\n(f)  Ball bearings (heading 84.82); or\n(g)  Articles of Chapter 85, not yet assembled together or with other\ncomponents into watch or clock movements or into articles suitable for use\nsolely or principally as parts of such movements (Chapter 85).\n2.\nHeading 91.01 covers only watches with case wholly of precious metal or of\nmetal clad with precious metal, or of the same materials combined with natural\nor cultured pearls, or precious or semi-precious stones (natural, synthetic or\nreconstructed) of headings 71.01 to 71.04.  Watches with case of base metal\ninlaid with precious metal fall in heading 91.02.\n3.\nFor the purposes of this Chapter, the expression \"watch movements\" means\ndevices regulated by a balance-wheel and hairspring, quartz crystal or any other\nsystem capable of determining intervals of time, with a display or a system to\nwhich a mechanical display can be incorporated.\n4.\nExcept as provided in Note 1, movements and other parts suitable for use both\nin clocks or watches and in other articles (for example, precision instruments)\nare to be classified in this Chapter.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n91.01\n9101.00.00\nWrist-watches, pocket-watches and\nother watches, including stop-watches,\nwith case of precious metal or of metal\nclad with precious metal.\nNO.\n7%\n91.02\n9102.00.00\nWrist-watches, pocket-watches and\nother watches, including stop-watches,\nother than those of heading 91.01.\nNO.\n7%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 332\nRevised as at 31st December, 2025\nc\n\n91.03\n9103.00.00\nClocks with watch movements,\nexcluding clocks of heading 91.04.\nNO.\n22%\n91.04\nInstrument panel clocks and clocks of\na similar type for vehicles, aircraft,\nspacecraft or vessels.\n\n9104.00.10\nFor Motor Vehicles\nNO.\n22%\n9104.00.20\nOther\nNO.\n22%\n91.05\n\nOther clocks.\n\n9105.10.00\nAlarm clocks:\nNO.\n22%\n\n9105.20.00\nWall clocks:\nNO.\n22%\n\n9105.90.00\nOther: Travelling clocks\nNO.\n7%\n91.06\n9106.00.00\nTime of day recording apparatus and\napparatus for measuring, recording or\notherwise indicating intervals of time,\nwith clock or watch movement or with\nsynchronous motor (for example, timeregisters, time-recorders).\nNO.\n22%\n91.07\n9107.00.00\nTime switches with clock or watch\nmovement or with synchronous motor.\nNO.\n22%\n91.08\n9108.00.00\nWatch movements, complete and\nassembled.\nNO.\n22%\n91.09\n9109.00.00\nClock movements, complete and\nassembled.\nNO.\n22%\n91.10\n9110.00.00\nComplete watch or clock movements,\nunassembled or partly assembled\n(movement sets); incomplete watch or\nclock movements, assembled; rough\nwatch or clock movements.\nNO.\n22%\n91.11\nWatch cases and parts thereof.\n9111.10.00\nCases of precious metal or of metal clad\nwith precious metal\nNO.\n7%\n9111.20.00\nCases of base metal, whether or not gold-\nor silver-plated\nNO.\n7%\n9111.80.00\nOther cases\nNO.\n7%\n9111.90.00\nParts\nNO.\n7%\n91.12\nClock cases and cases of a similar\ntype for other goods of this Chapter,\nand parts thereof.\n9112.20.00\nCases\nNO.\n22%\n9112.90.00\nParts\nNO.\n22%\n91.13\n9113.00.00\nWatch straps, watch bands and watch\nbracelets, and parts thereof.\nNO.\n7%\n91.14\nOther clock or watch parts.\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 333\n\n9114.10.00\nSprings, including hair-springs\nNO.\n22%\n\n9114.20.00\nJewels\nNO.\n22%\n9114.30.00\nDials\nNO.\n22%\n9114.40.00\nPlates and bridges\nNO.\n22%\n9114.90.00\nOther\nNO.\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 334\nRevised as at 31st December, 2025\nc\n\n92.\nChapter 92 - Musical instruments; parts and accessories of such articles\n92. Notes.\n1.\nThis Chapter does not cover \u2014\n(a)  Parts of general use, as defined in Note 2 to Section 15, of base metal\n(Section 15), or similar goods of plastics (Chapter 39);\n(b)  Microphones,\namplifiers,\nloud-speakers,\nhead-phones,\nswitches,\nstroboscopes or other accessory instruments, apparatus or equipment of\nChapter 85 or 90, for use with but not incorporated in or housed in the\nsame cabinet as instruments of this Chapter;\n(c)  Toy instruments or apparatus (heading 95.03);\n(d)  Brushes for cleaning musical instruments (heading 96.03); or\n(e)  Collectors' pieces or antiques (heading 97.05 or 97.06).\n2.\nBows and sticks and similar devices used in playing the musical instruments of\nheading 92.02 or 92.06 presented with such instruments in numbers normal\nthereto and clearly intended for use therewith, are to be classified in the same\nheading as the relative instruments.\n\nCards, discs and rolls of heading 92.09 presented with an instrument are to be\ntreated as separate articles and not as forming a part of such instrument.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n92.01\n9201.00.00\nPianos, including automatic pianos;\nharpsichords and other keyboard\nstringed instruments.\nNO.\n0%\n92.02\n9202.00.00\nOther string musical instruments (for\nexample, guitars, violins, harps).\nNO.\n0%\n92.03\n9203.00.00\nKeyboard pipe organs; harmoniums\nand similar keyboard instruments with\nfree metal reeds.\nNO.\n0%\n92.04\n9204.00.00\nAccordions and similar instruments;\nmouth organs.\nNO.\n0%\n92.05\n9205.00.00\nOther wind musical instruments (for\nexample, clarinets, trumpets,\nbagpipes).\nNO.\n0%\n92.06\n9206.00.00\nPercussion musical instruments (for\nexample, drums, xylophones, cymbals,\ncastanets, maracas).\nNO.\n0%\n92.07\n9207.00.00\nMusical instruments, the sound of\nwhich is produced, or must be\namplified, electrically (for example,\norgans, guitars, accordions).\nNO.\n0%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 335\n\n92.08\nMusical boxes, fairground organs,\nmechanical street organs, mechanical\nsinging birds, musical saws and other\nmusical instruments not falling within\nany other heading of this Chapter;\ndecoy calls of all kinds; whistles, call\nhorns and other mouth-blown sound\nsignalling instruments.\n9208.10.00\nMusical boxes\nNO.\n22%\n9208.90.00\nOther\nNO.\n22%\n92.09\nParts (for example, mechanisms for\nmusical boxes) and accessories (for\nexample, cards, discs and rolls for\nmechanical instruments) of musical\ninstruments; metronomes, tuning forks\nand pitch pipes of all kinds.\n9209.10.00\nMetronomes, tuning forks and pitch pipes\nNO.\n22%\n9209.20.00\nMechanisms for musical boxes, including\ncards, discs and rolls for mechanical\ninstruments.\nNO.\n22%\n9209.30.00\nMusical instrument strings\nNO.\n0%\n\nOther:\n\n9209.91.00\nParts and accessories for pianos\nNO.\n0%\n9209.92.00\nParts and accessories for the musical\ninstruments of heading 92.02\nNO.\n0%\n9209.93.00\nParts and accessories for the musical\ninstruments of heading 92.03\nNO.\n0%\n9209.94.00\nParts and accessories for the musical\ninstruments of heading 92.07\nNO.\n0%\n9209.99.00\nOther\nNO.\n0%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 336\nRevised as at 31st December, 2025\nc\n\nSection 19\nARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF\n\n93.\nChapter 93 - Arms and ammunition; parts and accessories thereof\n93. Notes.\n1.\nThis Chapter does not cover \u2014\n (a)  Goods of Chapter 36 (for example, percussion caps, detonators, signalling\nflares);\n (b)  Parts of general use, as defined in Note 2 to Section 15, of base metal\n(Section 15), or similar goods of plastics (Chapter 39);\n (c)  Armoured fighting vehicles (heading 87.10);\n (d) Telescopic sights or other optical devices suitable for use with arms, unless\nmounted on a firearm or presented with the firearm on which they are\ndesigned to be mounted (Chapter 90);\n (e)  Bows, arrows, fencing foils or toys (Chapter 95); or\n (f)  Collectors' pieces or antiques (heading 97.05 or 97.06).\n2.\nIn heading 93.06, the reference to \"parts thereof\" does not include radio or\nradar apparatus of heading 85.26.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n93.01\n9301.00.00\nMilitary weapons, other than revolvers,\npistols and the arms of heading 93.07.\nNO.\n102%\n93.02\n9302.00.00\nRevolvers and pistols, other than\nthose of heading 93.03 or 93.04.\nNO.\n102%\n93.03\nOther firearms and similar devices\nwhich operate by the firing of an\nexplosive charge (for example,\nsporting shotguns and rifles, muzzleloading firearms, Very pistols and\nother devices designed to project only\nsignal flares, pistols and revolvers for\nfiring blank ammunition, captive-bolt\nhumane killers, line-throwing guns).\n\n9303.10.00\nMuzzle-loading firearms\nNO.\n102%\n9303.20.00\nOther sporting, hunting or target-shooting\nshotguns, including combination shotgunrifles\nNO.\n102%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 337\n\n9303.30.00\nOther sporting, hunting or target-shooting\nrifles\nNO.\n102%\n\n9303.90.00\nOther: For farmers\nNO.\n22%\n9309.90.10\nOther: For members of the Cayman\nIslands Sport Shooting Association\nNO.\n22%\n93.04\n9304.00.00\nOther arms (for example, spring, air or\ngas guns and pistols, truncheons),\nexcluding those of heading 93.07.\nNO.\n102%\n9304.10.10\nOther arms (spring,air or gas guns and\npistols, truncheons)\nNO.\n102%\n9304.10.15\nOther arms (spring, air or gas guns and\npistols, truncheons): For members of the\nCayman Islands Sport Shooting\nAssociation\nNO.\n22%\n93.05\nParts and accessories of articles of\nheadings 93.01 to 93.04.\n9305.10.00\nOf revolvers or pistols\nNO.\n102%\nOf shotguns or rifles of heading 93.03:\n9305.10.10\nOf revolers or pistols: For members of the\nCayman Islands Sport Shooting\nAssociation\nNO.\n22%\n\n9305.29.15\nOther: For Members of the Cayman\nIslands Sport Shooting Association\nNO.\n22%\n9305.21.00\nShotgun barrels\nNO.\n102%\n9305.29.00\nOther: For farmers\nNO.\n22%\nOther:\n9305.91.00\nOf military weapons of heading 93.01\nNO.\n102%\n9305.99.00\nOther\nNO.\n102%\n93.06\nBombs, grenades, torpedoes, mines,\nmissiles and similar munitions of war\nand parts thereof; cartridges and other\nammunition and projectiles and parts\nthereof, including shot and cartridge\nwads.\n9306.10.00\nCartridges for riveting or similar tools or\nfor captive-bolt humane killers and parts\nthereof\nTHS\n42%\nShotgun cartridges and parts thereof;\nair gun pellets:\n9306.21.00\nCartridges\nTHS\n42%\n\n9306.29.00\nOther: For farmers\nTHS\n22%\n9306.29.15\nOther cartridges and gun pallets\nNO.\n22%\n9306.30.00\nOther cartridges and parts thereof\nTHS\n42%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 338\nRevised as at 31st December, 2025\nc\n\n9306.90.00\nOther: For farmers\nTHS\n22%\n93.07\n9307.00.00\nSwords, cutlasses, bayonets, lances\nand similar arms and parts thereof and\nscabbards and sheaths therefor.\nNO.\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 339\n\nSection 20\nMISCELLANEOUS MANUFACTURED ARTICLES\n\n94.\nChapter 94 - Furniture; bedding, mattresses, mattress supports, cushions\nand similar stuffed furnishings; lamps and lighting fittings, not elsewhere\nspecified or included; illuminated signs, illuminated name-plates and the\nlike; prefabricated buildings\n94. Notes.\n1.\nThis Chapter does not cover \u2014\n(a)  Pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or\n63;\n(b)  Mirrors designed for placing on the floor or ground (for example, chevalglasses (swing-mirrors)) of heading 70.09;\n(c)  Articles of Chapter 71;\n(d)  Parts of general use as defined in Note 2 to Section 15, of base metal\n(Section 15), or similar goods of plastics (Chapter 39), or safes of heading\n83.03;\n(e)  Furniture specially designed as parts of refrigerating or freezing equipment\nof heading 84.18; furniture specially designed for sewing machines\n(heading 84.52);\n(f)  Lamps or lighting fittings of Chapter 85;\n(g)  Furniture specially designed as parts of apparatus of heading 85.18\n(heading 85.18), of headings 85.19 to 85.21 (heading 85.22) or of headings\n85.25 to 85.28 (heading 85.29);\n(h)  Articles of heading 87.14;\n(i)  Dentists' chairs incorporating dental appliances of heading 90.18 or\ndentists' spittoons (heading 90.18);\n(j)  Articles of Chapter 91 (for example, clocks and clock cases); or\n(k)  Toy furniture or toy lamps or lighting fittings (heading 95.03), billiard\ntables or other furniture specially constructed for games (heading 95.04),\nfurniture for conjuring tricks or decorations (other than electric garlands)\nsuch as Chinese lanterns (heading 95.05).\n2.\nThe articles (other than parts) referred to in headings 94.01 to 94.03 are to be\nclassified in those headings only if they are designed for placing on the floor or\nground.\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 340\nRevised as at 31st December, 2025\nc\n\nThe following are, however, to be classified in the above-mentioned headings\neven if they are designed to be hung, to be fixed to the wall or to stand one on\nthe other \u2014\n(a)  Cupboards, bookcases, other shelved furniture and unit furniture;\n(b)  Seats and beds.\n3.     (a)  In headings 94.01 to 94.03 references to parts of goods do not include\nreferences to sheets or slabs (whether or not cut to shape but not combined\nwith other parts) of glass (including mirrors), marble or other stone or of\nany other material referred to in Chapter 68 or 69.\n(b)  Goods described in heading 94.04, presented separately, are not to be\nclassified in heading 94.01, 94.02 or 94.03 as parts of goods.\n4.\nFor the purposes of heading 94.06, the expression \"prefabricated buildings\"\nmeans buildings which are finished in the factory or put up as elements,\npresented together, to be assembled on site, such as housing or worksite\naccommodation, offices, schools, shops, sheds, garages or similar buildings\n(restricted).\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n94.01\nSeats (other than those of heading\n94.02), whether or not convertible into\nbeds, and parts thereof.\n9401.10.00\nSeats of a kind used for aircraft\nNO.\n22%\n9401.20.00\nSeats of a kind used for motor vehicles\nNO.\n27%\n9401.30.00\nSwivel seats with variable height\nadjustment\nNO.\n22%\n9401.40.00\nSeats other than garden seats or camping\nequipment, convertible into beds\nNO.\n22%\n\n9401.50.00\nSeats of cane, osier, bamboo or similar\nmaterials\nNO.\n22%\n9401.60.00\nOther seats, with wooden frames:\nNO.\n22%\n\n9401.70.00\nOther seats, with metal frames:\nNO.\n22%\n9401.80.00\nOther seats\nNO.\n22%\n9401.90.00\nParts\nNO.\n22%\n94.02\n9402.00.00\nMedical, surgical, dental or veterinary\nfurniture (for example, operating\ntables, examination tables, hospital\nbeds with mechanical fittings, dentists'\nchairs); barbers' chairs and similar\nchairs, having rotating as well as both\nNO.\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 341\n\nreclining and elevating movements;\nparts of the foregoing articles.\n94.03\nOther furniture and parts thereof.\nNO.\n22%\n\n9403.10.00\nMetal furniture of a kind used in offices\nNO.\n22%\n\n9403.20.00\nOther metal furniture\nNO.\n22%\n9403.30.00\nWooden furniture of a kind used in offices\nNO.\n22%\n\n9403.40.00\nWooden furniture of a kind used in the\nkitchen\nNO.\n22%\n9403.50.00\nWooden furniture of a kind used in the\nbedroom\nNO.\n22%\n9403.60.00\nOther wooden furniture\nNO.\n22%\n9403.70.00\nFurniture of plastics\nNO.\n22%\n9403.80.00\nFurniture of other materials, including\ncane, osier, bamboo or similar materials\nNO.\n22%\n9403.90.00\nParts\nNO.\n22%\n94.04\n9404.00.00\nMattress supports; articles of bedding\nand similar furnishing (for example,\nmattresses, quilts, eiderdowns,\ncushions, pouffes and pillows) fitted\nwith springs or stuffed or internally\nfitted with any material or of cellular\nrubber or plastics, sleeping bags,\nwhether or not covered.\nNO.\n22%\n94.05\nLamps and lighting fittings including\nsearchlights and spotlights and parts\nthereof, not elsewhere specified or\nincluded; illuminated signs,\nilluminated name-plates and the like,\nhaving a permanently fixed light\nsource, and parts thereof not\nelsewhere specified or included.\n9405.10.00\nChandeliers and other electric ceiling or\nwall lighting fittings, excluding those of a\nkind used for lighting public open spaces\nor thoroughfares\nNO.\n22%\n9405.20.00\nElectric table, desk, bedside or floorstanding lamps\nNO.\n22%\n\n9405.30.00\nLighting sets of a kind used for Christmas\ntrees\nNO.\n22%\n9405.40.00\nOther electric lamps and lighting fittings\nNO.\n22%\n9405.50.00\nNon-electrical lamps and lighting fittings\nNO.\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 342\nRevised as at 31st December, 2025\nc\n\n9405.60.00\nIlluminated signs, illuminated name-plates\nand the like\nNO.\n22%\n\n9405.90.00\nParts:\nNO.\n22%\n94.06\n9406.00.00\nPrefabricated buildings.\nNO.\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 343\n\n95.\nChapter 95 - Toys, games and sports requisites; parts and accessories\nthereof\n95. Notes.\n1.\nThis Chapter does not cover \u2014\n(a)  Christmas tree candles (heading 34.06);\n(b)  Fireworks or other pyrotechnic articles of heading 36.04;\n(c)  Yarns, monofilament, cords or gut or the like for fishing, cut to length but\nnot made up into fishing lines, of Chapter 39, heading 42.06 or Section 11;\n(d)  Sports bags or other containers of heading 42.02, 43.03 or 43.04;\n(e)  Sports clothing or fancy dress, of textiles, of Chapter 61 or 62;\n(f)  Textile flags or bunting, or sails for boats, sailboards or land craft, of\nChapter 63;\n(g)  Sports footwear (other than skating boots with ice or roller skates attached)\nof Chapter 64, or sports headgear of Chapter 65;\n(h)  Walking-sticks, whips, riding-crops or the like (heading 66.02), or parts\nthereof (heading 66.03);\n(i)  Unmounted glass eyes for dolls or other toys, of heading 70.18;\n(j)  Parts of general use, as defined in Note 2 to Section 15, of base metal\n(Section 15), or similar goods of plastics (Chapter 39);\n(k)  Bells, gongs or the like of heading 83.06;\n(l)  Pumps for liquids (heading 84.13), filtering or purifying machinery and\napparatus for liquids or gases (heading 84.21), electric motors (heading\n85.01), electric transformers (heading 85.04) or radio remote control\napparatus (heading 85.26);\n(m)  Sports vehicles (other than bobsleighs, toboggans and the like) of Section\n17;\n(n)  Children's bicycles (heading 87.12);\n(o)  Sports craft such as canoes and skiffs (Chapter 89), or their means of\npropulsion (Chapter 44 for such articles made of wood);\n(p)  Spectacles, goggles or the like, for sports or outdoor games (heading\n90.04);\n(q)  Decoy calls or whistles (heading 92.08);\n(r)  Arms or other articles of Chapter 93;\n(s)  Electric garlands of all kinds (heading 94.05); or\n(t)  Racket strings, tents or other camping goods, or gloves, mittens and mitts\n(classified according to their constituent material).\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 344\nRevised as at 31st December, 2025\nc\n\n2.\nThis Chapter includes articles in which natural or cultured pearls, precious or\nsemi-precious stones (natural, synthetic or reconstructed), precious metal or\nmetal clad with precious metal constitute only minor constituents.\n3.\nSubject to Note 1 above, parts and accessories which are suitable for use solely\nor principally with articles of this Chapter are to be classified with those articles.\n4.\nHeading 95.03 does not cover articles which, on account of their design, shape\nor constituent material, are identifiable as intended exclusively for animals, e.g.,\n\"pet toys\" (classification in their own appropriate heading).\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n95.01\n9501.00.00\nWheeled toys designed to be ridden by\nchildren (for example, tricycles,\nscooters, pedal cars); dolls' carriages.\nNO.\n22%\n95.02\n9502.00.00\nDolls representing only human beings.\nNO.\n22%\n95.03\nOther toys; reduced-size (\"scale\")\nmodels and similar recreational\nmodels, working or not; puzzles of all\nkinds.\n\n9503.10.00\nElectric trains, including tracks, signals\nand other accessories therefor\nNO.\n22%\n\n9503.20.00\nReduced-size (\"scale\") model assembly\nkits, whether or not working models,\nexcluding those of subheading\n9503.10.00.\nNO.\n22%\n\n9503.30.00\nOther construction sets and constructional\ntoys\nNO.\n22%\n9503.40.00\nToys representing animals or non-human\ncreatures:\nNO.\n22%\n9503.50.00\nToy musical instruments and apparatus\nNO.\n22%\n9503.60.00\nPuzzles\nNO.\n22%\n9503.70.00\nOther toys, put up in sets or outfits\nNO.\n22%\n9503.80.00\nOther toys and models, incorporating a\nmotor\nNO.\n22%\n9503.80.20\nDrones incorporating a motor or\/and\nequipped with other components\nNO.\n22%\n9503.90.00\nOther\nNO.\n22%\n95.04\n\nArticles for funfair, table or parlour\ngames, including pintables, billiards,\nspecial tables for casino games and\nautomatic bowling alley equipment.\n\n9504.10.00\nVideo games of a kind used with a\ntelevision receiver\nNO.\n22%\n9504.20.00\nArticles and accessories for billiards\nNO.\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 345\n\n9504.30.00\nOther games, operated by coins,\nbanknotes (paper currency), discs or\nother similar articles, other than bowling\nalley equipment\nNO.\n22%\n\n9504.40.00\nPlaying cards\nPKS\n22%\n9504.90.00\nOther\nNO.\n22%\n95.05\nFestive, carnival or other\nentertainment articles, including\nconjuring tricks and novelty jokes.\n9505.10.00\nArticles for Christmas festivities\nNO.\n22%\n9505.90.00\nOther\nNO.\n22%\n95.06\nArticles and equipment for general\nphysical exercise, gymnastics,\nathletics, other sports (including table-\ntennis) or outdoor games, not\nspecified or included elsewhere in this\nChapter; swimming pools and\npaddling pools.\n9506.10.00\nSnow-skis and other snow-ski equipment:\nNO.\n22%\n\n9506.20.00\nWater-skis, surf-boards, sailboards and\nother water-sport equipment:\nNO.\n22%\n\n9506.30.00\nGolf clubs and other golf equipment:\nNO.\n22%\n9506.40.00\nArticles and equipment for table-tennis\nNO.\n22%\n\n9506.50.00\nTennis, badminton or similar rackets,\nwhether or not strung:\nNO.\n22%\n9506.60.00\nBalls, other than golf balls and tabletennis balls:\nNO.\n22%\n9506.70.00\nIce skates and roller skates, including\nskating boots with skates attached\nNO.\n22%\nOther:\n9506.91.00\nArticles and equipment for general\nphysical exercise, gymnastics or athletics\nNO.\n22%\n9506.99.00\nOther\nNO.\n22%\n95.07\n9507.00.00\nFishing rods, fish-hooks and other line\nfishing tackle; fish landing nets,\nbutterfly nets and similar nets; decoy\n\"birds\" (other than those of heading\n92.08 or 97.05) and similar hunting or\nshooting requisites.\nNO.\n22%\n95.08\n9508.10.00\nRoundabouts, swings, shooting\ngalleries and other fairground\namusements; travelling circuses and\ntravelling menageries; travelling\ntheatres.\nNO.\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 346\nRevised as at 31st December, 2025\nc\n\n9508.90.00\nTravelling circuses and travelling\nmenageries\nNO.\n22%\n\nOther\nNO.\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 347\n\n96.\nChapter 96 - Miscellaneous manufactured articles\n96. Notes.\n1.\nThis Chapter does not cover \u2014\n(a)  Pencils for cosmetic or toilet uses (Chapter 33);\n(b)  Articles of Chapter 66 (for example, parts of umbrellas or walking-sticks);\n(c)  Imitation jewellery (heading 71.17);\n(d)  Parts of general use, as defined in Note 2 to Section 15, of base metal\n(Section 15), or similar goods of plastics (Chapter 39);\n(e)  Cutlery or other articles of Chapter 82 with handles or other parts of\ncarving or moulding materials; heading 96.01 or 96.02 applies, however,\nto separately presented handles or other parts of such articles;\n(f)  Articles of Chapter 90 (for example, spectacle frames (heading 90.03),\nmathematical drawing pens (heading 90.17), brushes of a kind specialised\nfor use in dentistry or for medical, surgical or veterinary purposes (heading\n90.18));\n(g)  Articles of Chapter 91 (for example, clock or watch cases);\n(h)  Musical instruments or parts or accessories thereof (Chapter 92);\n(i)\nArticles of Chapter 93 (arms and parts thereof);\n(j)  Articles of Chapter 94 (for example, furniture, lamps and lighting fittings);\n(k)  Articles of Chapter 95 (toys, games, sports requisites); or\n(l)  Works of art, collectors' pieces or antiques (Chapter 97).\n2.\nIn heading 96.02 the expression \"vegetable or mineral carving material\"\nmeans\u2014\n(a)  Hard seeds, pips, hulls and nuts and similar vegetable materials of a kind\nused for carving (for example, corozo and dom);\n(b)  Amber,\nmeerschaum,\nagglomerated\namber\nand\nagglomerated\nmeerschaum, jet and mineral substitutes for jet.\n3.\nIn heading 96.03 the expression \"prepared knots and tufts for broom or\nbrush making\" applies only to unmounted knots and tufts of animal hair,\nvegetable fibre or other material, which are ready for incorporation without\ndivision in brooms or brushes, or which require only such further minor\nprocesses as trimming to shape at the top, to render them ready for such\nincorporation.\n4.\nArticles of this Chapter, other than those of headings 96.01 to 96.06 or 96.15,\nremain classified in the Chapter whether or not composed wholly or partly of\nprecious metal or metal clad with precious metal, of natural or cultured pearls,\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 348\nRevised as at 31st December, 2025\nc\n\nor precious or semi-precious stones (natural, synthetic or reconstructed).\nHowever, headings 96.01 to 96.06 and 96.15 include articles in which natural\nor cultured pearls, precious or semi-precious stones (natural, synthetic or\nreconstructed), precious metal or metal clad with precious metal constitute only\nminor constituents.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n96.01\nWorked ivory, bone, tortoise-shell,\nhorn, antlers, coral, mother-of-pearl\nand other animal carving material, and\narticles of these materials (including\narticles obtained by moulding).\n9601.10.00\nWorked ivory and articles of ivory\nNO.\n22%\nOther:\n\n9601.90.10\nTurtle shell\nNO.\n50%\n9601.90.20\nWorked black or pink coral: whether or\nnot containing jewellery\nNO.\n22%\n96.02\n9602.00.00\nWorked vegetable or mineral carving\nmaterial and articles of these\nmaterials; moulded or carved articles\nof wax, of stearin, of natural gums or\nnatural resins or of modelling pastes,\nand other moulded or carved articles,\nnot elsewhere specified or included;\nworked, unhardened gelatin (except\ngelatin of heading 35.03) and articles\nof unhardened gelatin.\nNO.\n22%\n96.03\nBrooms, brushes (including brushes\nconstituting parts of machines,\nappliances or vehicles), hand-operated\nmechanical floor sweepers, not\nmotorised, mops and feather dusters;\nprepared knots and tufts for broom or\nbrush making; paint pads and rollers;\nsqueegees (other than roller\nsqueegees).\n\n9603.10.00\nBrooms and brushes, consisting of twigs\nor other vegetable materials bound\ntogether, with or without handles, tooth\nbrushes, shaving brushes, hair brushes,\nnail brushes, eyelash brushes and other\ntoilet brushes for use on the person,\nincluding such brushes constituting parts\nof appliances:\nNO.\n22%\n9603.21.00\nTooth brushes, including dental-plate\nbrushes\nNO.\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 349\n\n9603.29.00\nOther\nNO.\n22%\n9603.30.00\nArtists' brushes, writing brushes and\nsimilar brushes for the application of\ncosmetics\nNO.\n17%\n9603.40.00\nPaint, distemper, varnish or similar\nbrushes (other than brushes of\nsubheading 9603.30.00); paint pads and\nrollers\nNO.\n17%\n9603.50.00\nOther brushes constituting parts of\nmachines, appliances or vehicles\nNO.\n22%\n9603.90.00\nOther\nNO.\n22%\n96.04\n9604.00.00\nHand sieves and hand riddles.\nNO.\n22%\n96.05\n9605.00.00\nTravel sets for personal toilet, sewing\nor shoe or clothes cleaning.\nNO.\n22%\n96.06\n9606.00.00\nButtons, press-fasteners, snapfasteners and press-studs, button\nmoulds and other parts of these\narticles; button blanks.\nNO.\n22%\n96.07\n9607.00.00\nSlide fasteners and parts thereof.\nNO.\n22%\n96.08\n9608.00.00\nBall point pens; felt tipped and other\nporous-tipped pens and markers;\nfountain pens, stylograph pens and\nother pens; duplicating stylos;\npropelling or sliding pencils; penholders, pencil-holders and similar\nholders; parts (including caps and\nclips) of the foregoing articles, other\nthan those of heading 96.09.\nNO.\n22%\n96.09\n9609.00.00\nPencils (other than pencils of heading\n96.08), crayons, pencil leads, pastels,\ndrawing charcoals, writing or drawing\nchalks and tailors' chalks.\nNO.\n22%\n96.10\n9610.00.00\nSlates and boards, with writing or\ndrawing surfaces, whether or not\nframed.\nNO.\n22%\n96.11\n9611.00.00\nDate, sealing or numbering stamps,\nand the like (including devices for\nprinting or embossing labels),\ndesigned for operating in the hand;\nhand-operated composing sticks and\nhand printing sets incorporating such\ncomposing sticks.\nNO.\n22%\n96.12\n\nTypewriter or similar ribbons, inked or\notherwise prepared for giving\nimpressions, whether or not on spools\nor in cartridges; ink-pads, whether or\nnot inked, with or without boxes.\n\n9612.10.00\nRibbons\nDOZ\n22%\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 350\nRevised as at 31st December, 2025\nc\n\n9612.20.00\nInk-pads\nNO.\n22%\n96.13\n9613.00.00\nCigarette lighters and other lighters,\nwhether or not mechanical or\nelectrical, and parts thereof other than\nflints and wicks.\nNO.\n42%\n96.14\n9614.00.00\nSmoking pipes (including pipe bowls)\nand cigar or cigarette holders, and\nparts thereof.\nNO.\n42%\n96.15\n9615.00.00\nCombs, hair-slides and the like;\nhairpins, curling pins, curling grips,\nhair-curlers and the like, other than\nthose of heading 85.16, and parts\nthereof.\nNO.\n22%\n96.16\n9616.00.00\nScent sprays and similar toilet sprays,\nand mounts and heads therefor;\npowder-puffs and pads for the\napplication of cosmetics or toilet\npreparations.\nNO.\n22%\n96.17\n9617.00.00\nVacuum flasks and other vacuum\nvessels, complete with cases; parts\nthereof other than glass inners.\nNO.\n22%\n96.18\n9618.00.00\nTailors' dummies and other lay figures;\nautomata and other animated displays\nused for shop window dressing.\nNO.\n22%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 351\n\nSection 21\nWORKS OF ART, COLLECTORS PIECES AND ANTIQUES\n\n97.\nChapter 97 - Works of art, collectors pieces and antiques\n97. Notes.\n1.\nThis Chapter does not cover \u2014\n (a)  Unused postage or revenue stamps, postal stationery (stamped paper) or\nthe like, of heading 49.07;\n (b)  Theatrical scenery, studio back-cloths or the like, of painted canvas\n(heading 59.07) except if they may be classified in heading 97.06; or\n (c)  Pearls, natural or cultured, or precious or semi-precious stones (headings\n71.01 to 71.03).\n2.\nFor the purposes of heading 97.02, the expression \"original engravings, prints\nand lithographs\" means impressions produced directly, in black and white or\nin colour, of one or of several plates wholly executed by hand by the artist,\nirrespective of the process or of the material employed by the artist, but not\nincluding any mechanical or photomechanical process.\n3.\nHeading 97.03 does not apply to mass-produced reproductions or works of\nconventional craftsmanship of a commercial character, even if these articles are\ndesigned or created by artists.\n4.      (a)  Subject to Notes 1 to 3 above, articles of this Chapter are to be classified\nin this Chapter and not in any other Chapter of this Act.\n (b)  Heading 97.06 does not apply to articles of the preceding headings of this\nChapter.\n5.\nFrames around paintings, drawings, pastels, collages or similar decorative\nplaques, engravings, prints or lithographs are to be classified with those articles,\nprovided they are of a kind and of a value normal to those articles.  Frames\nwhich are not of a kind or of a value normal to the articles referred to in this\nNote are to be classified separately.\n\nSCHEDULE 1\nCustoms Tariff Act (2026 Revision)\n\nPage 352\nRevised as at 31st December, 2025\nc\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n97.01\nPaintings, drawings and pastels,\nexecuted entirely by hand, other than\ndrawings of heading 49.06 and other\nthan hand-painted or hand-decorated\nmanufactured articles; collages and\nsimilar decorative plaques.\n\n9701.10.00\nPaintings, drawings and pastels\nNO.\n22%\n9701.90.00\nOther\nNO.\n22%\n97.02\n9702.00.00\nOriginal engravings, prints and\nlithographs.\nNO.\n22%\n97.03\n9703.00.00\nOriginal sculptures and statuary, in\nany material.\nNO.\n22%\n97.04\n9704.00.00\nPostage or revenue stamps, stamppostmarks, first-day covers, postal\nstationery (stamped paper), and the\nlike, used or unused, other than those\nof heading 49.07.\nNO.\n22%\n97.05\n9705.00.00\nCollections and collectors' pieces of\nzoological, botanical, mineralogical,\nanatomical, historical, archaeological,\npalaeontological, ethnographic or\nnumismatic interest.\nNO.\n22%\n97.06\n9706.00.00\nAntiques of an age exceeding one\nhundred years.\nNO.\n0%\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 1\n\nc\nRevised as at 31st December, 2025\nPage 353\n\nSection 22\nOTHER SPECIAL CLASSIFICATION PROVISIONS\n\n98.\nChapter 98 - Other special classification provisions\n98. Note.\n\nFor heading 98.01, every effort should be made to classify postal packages by\nreference to the headings appropriate to the goods contained in a postal package.\nWhen this is impossible (owing to absence of evidence as to the contents), an\noverall duty rate of 22% of the total value of the package may be accepted under\nthis heading.\n\nFor 98.02 unspecified personal effects, this heading may be applied in\nexceptional circumstances when a large number of personal effects fall to be\ncharged, and individual values cannot readily be obtained. The written\nagreement of the importer must be obtained to this procedure.\n\nHeading 98.03 applies to any raw materials not specifically rated under any\nheading of the Tariff. These will include materials such as: Mineral ores, slag\nand ash; Rubber in primary form and waste rubber; pulp, waste and scrap paper\nand paperboard; raw and semi - processed textile fibres and waste; primary\nmetal waste and scrap.\n\nHeading\nCode\nDescription\nUnit of\nMeasure\nRate of\nDuty\n98.01\n9801.00.00\nPostal packages not specified by\ncommodity.\nNO.\n22%\n98.02\n9802.00.00\nUnspecified personal effects.\nNO.\n22%\n98.03\n9803.00.00\nRaw and semi-processed materials,\nnot elsewhere specified.\nNO.\n22%\n\nSCHEDULE 2\nCustoms Tariff Act (2026 Revision)\n\nPage 354\nRevised as at 31st December, 2025\nc\n\n SCHEDULE 2\n(section 3(2))\nDuty Free Imported Goods\n\n1. Commercial sample, pattern and advertising materials\n\nSamples and patterns of no commercial value, and advertising material with no\nother purpose and use than advertising, except that the term \"of no commercial\nvalue\" means that the goods have been so marked or defaced as to render them\nun-saleable.\n\nTo qualify under this relief, goods must be designed and capable of use for no\nother purpose than advertising. Items such as T-shirts, pens, ashtrays, etc.,\ncarrying advertising logos do not qualify; nor do direction signs (e.g. carrying\nnames of hotels, banks, shops, real estates signs or condominium complexes).\n2. Farming\n\nAgricultural equipment of all kinds, including permanent plants, building units\nand appliances for local agricultural productive purposes other than transport or\nthe processing of non-agricultural by-products, but including animal husbandry,\nhydroponics, fish farming, plant and crop cultivation and the preservation,\npreparation, packing and marketing of foodstuffs and other produce of the soil,\ncertified as such by the importer, except that such products admitted duty free\nshall be subject to full duty if diverted to any other purpose.\n\nNotes:\n\nA farmer's ID issued by the Agriculture Department shall be presented to the\nCustoms Department, and if such an ID is presented, the item covers agricultural\nequipment of any kind, except equipment to process non-agricultural byproducts, for example, stone crushing or quarrying products.\n\nThis item also excludes: such agricultural vehicles as spraying Lorries; motor\nvehicles designed for the transport of persons; animals or food stuffs. Fork lift\ntrucks, other work trucks fitted with lifting or handling equipment (Heading\n84.27) , Bulldozers & angledozers, mechanical shovels, excavators & shovel\nloaders (Heading 84.29), Special purpose motor vehicles breakdown lorries\n(Heading 87.05). The above are liable to duty under tariff headings; 84.27 at\n29.5%, heading 84.29 at 22% & heading 87.05 at 29.5%.\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 2\n\nc\nRevised as at 31st December, 2025\nPage 355\n\n3. Governor\u2019s Imports\nArticles imported or taken out of bond for the use of the Governor or the\nGovernor\u2019s household.\n4. Articles Re-imported into the Islands\nArticles re-imported into the Islands and shown not to have undergone any\nprocess abroad, if it can be shown that any duty due in respect of a previous\nimportation was paid and has not been repaid, as drawback or otherwise.\nNotes:\nIf it is shown that the goods while abroad have been subjected to a process of\nrepair, renovation or improvement, the goods shall be dealt with in accordance\nwith section 46 of the Customs and Border Control Act (2022 Revision).\n5. Baggage and household effects\n\nBaggage and household effects consisting of the following to the satisfaction of\nan officer of the Customs Department, subject to the condition that articles\nadmitted free of duty under this provision shall, if not previously consumed or\nused up, be re-exported at the end of the importer's stay in the Islands, and will\nnot, while in the Islands be sold, hired, lent or otherwise disposed of to other\npersons for a period of at least two years, and also subject to any other conditions\nwhich the Collector may see fit to impose \u2014\n(1) Items accompanying a passenger \u2014\n(a)  if such passenger is over the age of 18 years, up to 1 litre of potable\nspirits or 4 litres of wine or 1 case (not exceeding 9 litres) of beer;\n(b)  if such passenger is over the age of eighteen years, up to \u2014\n(i)    200 cigarettes;\n(ii)   250 grams tobacco\n(iii)  100 cigarillos; or\n(iv)  25 cigars\n(c)  if such passenger is a resident returning from an overseas visit,\ndutiable personal and household goods (not including merchandise)\nat the discretion of the Collector, up to a value of CI$500.\n(2)  Wearing apparel of tourists and other visitors; articles of personal\nadornment and other personal effects which, to the satisfaction of an\nofficer of the Customs Department, are reasonable for the period of the\nintended visit.\n\nSCHEDULE 2\nCustoms Tariff Act (2026 Revision)\n\nPage 356\nRevised as at 31st December, 2025\nc\n\n(3)  Passengers previously permanently resident abroad who are entering the\nIslands on a bona fide change of residence, that is, for a period exceeding\ntwelve months \u2014\n(a)  Baggage and household effects accompanying the passenger-\n(i)  A reasonable quantity of wearing apparel, articles of personal\nadornment and other normal personal effects new and used;\n(ii)  Instruments and tools of trade, to be used for the purpose of the\npassenger's trade or profession, proved to have been in bona\nfide use and ownership abroad by the passenger for a period of\nnot less than six months and not imported for sale or\ncommercial exchange; and\n (iii) Household effects proved to have been in bona fide use and\nownership abroad by the passenger for a period of not less than\nsix months and not imported for sale or commercial exchange;\nand\n(b)  Baggage and household effects (consisting of any such article as\nwould be exempted from duty under paragraph (a), imported before\nor within six months of the arrival of the passenger or such further\nperiod as the Collector may, in special circumstances, permit.\n(4) Personal and household effects, not being merchandise, of natives of the\nIslands or persons domiciled in the Islands that have died abroad.\n(5) Minors (under 18 years), whether accompanied by a parent or guardian shall\nnot import into the Islands spirits, alcoholic beverages and tobacco\nproducts.\n\nNotes:\n\nThese allowances apply only to articles carried through Customs by a\npassenger and do not apply to articles imported in unaccompanied\nbaggage, but lost luggage, which has been delayed though no fault of the\npassenger may, subject to officer's satisfaction, be afforded the same\ntreatment on arrival as accompanied baggage.\n\nNone of the allowances apply to goods brought in for sale or other\ncommercial purposes.\n\nThis relief covers any items which a visitor to the islands might reasonably\nbe expected to carry, regardless of whether the items are new or used.\n6. Equipment and appliances for the relief of the seriously bodily disabled\nNotes:\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 2\n\nc\nRevised as at 31st December, 2025\nPage 357\n\nArticles admissible under this item are \u2014\n\nOrthopaedic appliances for correcting bodily deformities or supporting the\nwhole or part of the body such as wheel chairs etc. following an illness or\noperation.\n\nOther appliances, which are worn, carried or implanted in the body to\ncompensate for a deficit or disability, for example, pacemakers for stimulating\ndefective heart or other muscles, speech aids for persons who have lost the use\nof vocal cords, electronic aids for the blind, hearing aids.\n\nArtificial limbs, eyes etc; artificial respiration apparatus for example iron lungs,\nkidney machines and the like. This item does not cover medical instruments or\napparatus for diagnostic testing or surgery or dental and X-ray instruments.\n7. Commercial aircraft, parts, gasoline and aviation fuel. Importation of aircraft,\nparts and fuel for commercial purposes\n\nNotes:\n\nParts and fuel are exempted for use in the maintenance, servicing and operation\nof commercial aircraft.\n\nFor private aircraft to enjoy this type of exemption regarding fuel, such\napplicable flights are to and from ports outside the Islands.\n\nGasoline and aviation fuel are segregated at the time of importation under\nCustoms control and allowed duty free admission.\n8. Commercial and non-commercial vessels including equipment, parts and fuel for\nthe same\n\nShips and other vessels regularly engaged on international voyages and\ncommercial fishing vessels.\n\nEquipment, parts and fuel used in the maintenance, servicing or operation of\ncommercial ships engaged in international voyages.\n\nGasoline, diesel or other dutiable fuel, parts and equipment for use by non-\ncommercial vessels used solely for voyages to and from ports outside the\nIslands.\n\nParts and equipment for the manufacture and maintenance of commercial\nfishing vessels.\n\nNotes:\n\nSCHEDULE 2\nCustoms Tariff Act (2026 Revision)\n\nPage 358\nRevised as at 31st December, 2025\nc\n\nThis exemption applies to vessels, which are departing the Cayman Islands for\na foreign port, whether commercial or not.\n\nThe exemption also applies to commercial fishing vessels, whether engaged in\nforeign voyages, or fishing in Caymanian waters.\n\nFuel for all shipping is purchased duty-paid in bulk by the Port Authority, and\nrepayment claimed in respect of fuel sold to commercial and other vessels that\nare engaged in voyages between the Islands and foreign ports qualify under this\nrelief.\n9. Re-export of goods\n\nGoods imported for the purpose of being re-exported after having been\nprocessed, further manufactured, incorporated in other goods or the subject of\nsome other such operation.\n\nNote\n\nTo qualify under this item, the process must be in the interest of the export trade\nof the Islands.\n\nThe Collector of Customs will impose certain conditions as the Collector of\nCustoms sees fit in order to satisfy themselves that the goods relieved from duty\nunder this item are used solely for the intended purposes, or for other control\npurposes, and also subject to such security as the Collector of Customs may\nrequire.\n\nInsofar as the whole of the imported goods may not be intended to be used in\nthe production of exported goods, the duty relief may be granted only in respect\nof those that can be shown to be so intended, full duty being payable in respect\nof the balance.\n10. Containers of any type for local manufacturers\n\nNotes:\n\nTo qualify under this item, containers must be printed\/marked with the name of\nthe local product and the producer thereof. These containers include wrappers\nand may be made of fibre, metal, glass, cardboard, wax paper or plastic.\nContainers exported with produce and returned empty.\n11. Paper\n\nPaper intended exclusively for the printing of newspapers, periodicals or\nmagazines.\n\nNotes:\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 2\n\nc\nRevised as at 31st December, 2025\nPage 359\n\nThis exemption covers paper imported in rolls or large sheets suitable for\nprinting newspapers, etc. The paper shall not be cut to smaller size, or be water-\nmarked.\n12. Human Remains\n\nNatives of the Cayman Islands or persons domiciled in the Islands who have\ndied abroad.\n\nNotes:\n\nA death certificate shall be presented to the Customs Department along with the\nappropriate entry.\n13. Memorials\n\nItems such as tombstones, monuments and memorial tablets.\n14. Trophies, awards, plaques, shields and cups\n\nTrophies and other articles as awards of distinction in art, literature, science or\nsport, war medals or medals for public service or otherwise as a record of\nmeritorious achievement.\n15. School Supplies and Uniforms\n\nNotes:\n\nArticles admissible under this item are:\n\nWood pencils, pencil cases, crayons, rulers, erasers, glue sticks, crafting glues,\npocket folders, scientific calculators, geometry\/compass sets, dry erase markers,\npencil sharpeners (non-electric), school bags (excluding laptop bags) and lunch\ncontainers.\n\nSchool uniforms (including uniforms for Physical Education and sports) ordered\nand imported by Parent\/Teacher Associations (PTAs), Home\/School\nAssociations (HSAs), and schools approved by the Chief Education Officer.\n16. Cayman Islands Sport Shooting Association\n\nNotes:\n\nAmmunition and targets (clay, steel and paper) used by the Cayman Islands\nSport Shooting Association (\u201cCISSA\u201d).\n\nAnnually, up to a maximum of four firearms (shotguns, sporting pistols, BB\nguns, and rifles) purchased and owned by the CISSA, for use by its current and\nfuture members.\n17. Caymanian Musicians\n\nNotes:\n\nSCHEDULE 2\nCustoms Tariff Act (2026 Revision)\n\nPage 360\nRevised as at 31st December, 2025\nc\n\nMusic recorded overseas and imported by musicians who are Caymanian\ndefined in section 2 of the Immigration (Transition) Act (2022 Revision) and\nwho are residing in the Islands.\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 3\n\nc\nRevised as at 31st December, 2025\nPage 361\n\n SCHEDULE 3\n(section 3(3))\nRates of Package Tax\n\nItem\nDescription of Goods\nBasis of Charge\nRate\n1.\nTrailer\n\n2.\nBoat with trailer \u2014\n(i)\nless than 18 ft\n(ii)\n18 ft or more\nfor each 100 lbs or part thereof\n\nper package\nper package\n\n$5.00\n$5.00\n3.\n(a)\nGoods in packages for each 100 lbs\nor part thereof\nper package\n$5.00\n\n(b)        accompanying a passenger arriving\nat an airport\nper package\n$2.00\n\n(c)\narriving\nat\nan\nairport\noffice\n(commonly referred to as \u201cParcel\nPost\u201d)\nper package\n$2.00\n4.\nUnpackaged goods for each 100 lbs or part\nthereof\nper package\n$5.00\n5.\nLumber \u2014\n   for each 100 lbs or part thereof\n\nper bundle\/package\n\n$5.00\n6.\nMotorcycle \u2014\n    crated or uncrated, for each 100 lbs or\n    part thereof\n\nunit\/package\n\n$5.00\n7.\nPower driven vehicle (car, truck, etc.) for each\n100 lbs or part thereof\nunit\/package\n$5.00\n8.\nMobile heavy equipment for each 100 lbs or part\nthereof\nunit\/package\n$5.00\n9.\nGoods in bundles for each 100 lbs or part thereof\nbundle\/package\n$5.00\n10.\nUnbundled goods for each 100 lbs or part thereof\nbundle\/package\n$5.00\n\nSCHEDULE 4\nCustoms Tariff Act (2026 Revision)\n\nPage 362\nRevised as at 31st December, 2025\nc\n\n SCHEDULE 4\n(section 4)\nTransit Shed and Warehouse Fees\nPart 1\n(section 4(1))\nHandling charges and charges for general care within a transit shed\nGoods in packages \u2014\n    For each 100 lbs or part thereof\n$5.00 per package\nUnpackaged goods \u2014\n    For each 100 lbs or part thereof\n$5.00 per package\nPart 2\n(section 4(2))\nStorage Charges for goods held in transit shed\nThe free time allowed for removing inbound cargo is seven days, including Saturdays,\nSundays and Public Holidays. Goods remaining after the expiry of free time shall be\nassessed for storage charges as follows \u2014\nOver seven days and not exceeding thirty days \u2014\nGoods in packages \u2014\n    For each 100 lbs or part thereof\n$1.00 per package per day\nUnpackaged goods \u2014\n    For each 100 lbs or part thereof\n$1.00 per day\nIn excess of thirty days \u2014\nGoods in packages \u2014\n   For each 100 lbs or part thereof\n$2.00 per package per day\nUnpackaged goods \u2014\n   For each 100 lbs or part thereof\n$2.00 per day\nPart 3\n(section 4(3))\nCharges for removal to the King's Warehouse\nGoods in packages \u2014\n    For each 100 lbs or part thereof\n$1.00 per package\nUnpackaged goods \u2014\n    For each 100 lbs or part thereof\n$1.00 per package\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 4\n\nc\nRevised as at 31st December, 2025\nPage 363\n\nPart 4\n(section 4(4))\nCharges for storage in the King's warehouse\nGoods in packages \u2014\n    For each 100 lbs or part thereof\n$2.00 per package per day\nUnpackaged goods \u2014\n    For each 100 lbs or part thereof\n$2.00 per day\n\nSCHEDULE 5\nCustoms Tariff Act (2026 Revision)\n\nPage 364\nRevised as at 31st December, 2025\nc\n\n SCHEDULE 5\n(section 5)\nImported Goods \u2013 EnvironmentalTax and Inspection Fee\n\nPart 1\nImported Goods in respect of which Environmental Tax is chargeable\nImported Goods\nEnvironmental Tax\nAny motor vehicle (whether electric, hybrid\nor otherwise) valued at $79,999 or less for\ncost, insurance and freight (other than goods\nunder headings 84.29 and 84.30, mowers for\nlawns, parks or sports-grounds under\nheading\n8433.11.00,\n8433.19.00\nand\n8433.20.00, golf cars, go-carts, all-terrain\nvehicles (ATVs) and similar off-road\nvehicles under heading 87.03, and motor\ncycles under heading 87.11)\n$1,000\nAny motor vehicle (whether electric, hybrid\nor otherwise) valued at $80,000 or more for\ncost, insurance and freight (other than goods\nunder headings 84.29 and 84.30, mowers for\nlawns, parks or sports-grounds under\nheading\n8433.11.00,\n8433.19.00\nand\n8433.20.00, golf cars, go-carts, all-terrain\nvehicles (ATVs) and similar off-road\nvehicles under heading 87.03, and motor\ncycles under heading 87.11)\n$2,000\n(2) Subparagraph (1) does not apply in respect of goods for which an importer provides\ndocumentary evidence that arrangements had been made for importation of the goods\nbefore the date of the commencement of this amending Order.\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 5\n\nc\nRevised as at 31st December, 2025\nPage 365\n\nPart 2\nImported Goods in respect of which an Inspection Fee is chargeable\nImported Goods\nInspection Fee\nCargo containers including flat racks\n(single consignee) being imported or\nthrough the ports of the Cayman Islands\n$100 per container\nLoose cargo being imported through the\nports of the Cayman Islands\n15 cents per cubic foot or part thereof\n\nSCHEDULE 6\nCustoms Tariff Act (2026 Revision)\n\nPage 366\nRevised as at 31st December, 2025\nc\n\nSCHEDULE 6\n(section 2(3))\nRules for the Classification and Interpretation of Schedule 1 shall be\ngoverned by the following rules\n\nClassification of goods in Schedule 1 shall be governed by the following rules \u2014\n1.\nThe titles of sections, chapters and sub-chapters are provided for ease of reference\nonly. For legal purposes, classification shall be determined according to the terms of\nthe headings and any relative section or chapter notes and, provided such headings or\nnotes do not otherwise require, according to the following provisions.\n2.\n(1)  Any reference in a heading to an article shall be taken to include a reference to\nthat article incomplete or unfinished, provided that, as presented, the incomplete\nor unfinished article has the essential character of the complete or finished\narticle. It shall also be taken to include a reference to that article complete or\nfinished (or falling to be classified as complete or finished by virtue of this rule),\npresented unassembled or disassembled.\n   (2) Any reference in a heading to a material or substance shall be taken to include\na reference to mixtures or combinations of that material or substance with other\nmaterials or substances. Any reference to goods of a given material or substance\nshall be taken to include a reference to goods consisting wholly or partly of such\nmaterial or substance. The classification of goods consisting of more than one\nmaterial or substance shall be according to the principles of rule 3.\n3.\nWhen by application of rule 2(2) or for any other reason, goods are prima facie,\nclassifiable under two or more headings, classification shall be effected as follows \u2014\n(a)  the heading, which provides the most specific description, shall be\npreferred to headings providing a more general description. However,\nwhen two or more headings each refer to part only of the materials or\nsubstances contained in mixed or composite goods or to part only of the\nitems in a set put up for retail sale, those headings are to be regarded as\nequally specific in relation to those goods, even if one of them gives a more\ncomplete or precise description of the goods;\n(b)  mixtures, composite goods consisting of different materials or made up of\ndifferent components, and goods put up in sets for retail sale, which cannot\nbe classified by reference to paragraph (a) shall be classified as if they\nconsisted of the material or component which gives them their essential\ncharacter, insofar as this criterion is applicable;\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 6\n\nc\nRevised as at 31st December, 2025\nPage 367\n\n(c)  when goods cannot be classified by reference to paragraph (a) or (b) they\nshall be classified under the heading which occurs last in numerical order\namong those which equally merit consideration.\n4.\nGoods, which cannot be classified in accordance with the above rules, shall be\nclassified under the heading appropriate to the goods to which they are most akin.\n5.\nIn addition to the foregoing provisions, the following rules shall apply in respect of\nthe goods referred to therein \u2014\n(a)  camera cases, musical instrument cases, gun cases, drawing instrument\ncases, necklace cases and  similar containers, specially shaped or fitted to\ncontain a specific article or set of articles, suitable for long-term use and\npresented with the articles for which they are intended, shall be classified\nwith such articles when of a kind normally sold therewith. This rule does\nnot, however, apply to containers which give the whole its essential\ncharacter; and\n(b)  subject to paragraph (a), packing materials and packing containers\npresented with the goods therein\nshall be classified with the goods if\nthey are of a kind normally used for packing such goods.  However, this\nprovision is not binding when such packing materials or packing\ncontainers are clearly suitable for repetitive use.\nRules for the Interpretation of the Tariff set out in Schedule 1\n6.\nFor legal purposes, the classification of goods in the subheadings of a heading shall\nbe determined according to the terms of those subheadings and any related\nsubheading notes and with the necessary changes to the above rules, on the\nunderstanding that only subheadings at the same level are comparable. For the\npurposes of this rule the relative section and chapter notes also apply, unless the\ncontext otherwise requires.\n7.      (1) Where in relation to any goods there exists a more specific description for the\nclassification of the goods in the Harmonized System than in Schedule 1 then\nthe goods are to be classified bearing the same first six digits as applies to those\ngoods in the Harmonized System.\n  (2) In this rule -\"Harmonized System\" means nomenclature of the International\nConvention on the Harmonized Commodity Description and Coding System\ndone in Brussels on 14th June 1983 as amended by the Protocol of Amendment\nto that Convention.\n8.  For the purposes of the interpretation of the Tariff set out in Schedule 1, the\nabbreviations and symbols listed in the first column below have the meanings listed\nin the second column below in relation to those abbreviations and symbols \u2014\n\nSCHEDULE 6\nCustoms Tariff Act (2026 Revision)\n\nPage 368\nRevised as at 31st December, 2025\nc\n\nAbbreviation\nAbbreviation meaning\nBBL\nCm2\nCm3\nDOZ\nG\nHUN\nKG\nCAR\nKWH\nLTR\nM\nM2\nM3\nNO\nPCS\nSQ\nTON\nU\nTHS\nDPR\n%\nX\nLb\nGAL\nPR\nBarrel(s)\nSquare centimetre(s)\nCubic centimetre(s)\nDozen(s)\nGram(s)\nHundred(s)\nKilogram(s)\nCarat(s)\nKilowatt(s)\nLiter(s)\nMetre(s)\nSquare metre(s)\nCubic metre(s)\nNumber\nPieces\nSquare\nTon(s)\nUnit(s)\nThousand(s)\nDozen pair(s)\nPercent\nNo unit required\nPound\nImperial Gallon\nPair\n\nCustoms Tariff Act (2026 Revision)\n\nSCHEDULE 6\n\nc\nRevised as at 31st December, 2025\nPage 369\n\nPublication in consolidated and revised form authorised by the Cabinet this 28th\nday of January, 2026.\nKim Bullings\nClerk of the Cabinet\n\nCustoms Tariff Act (2026 Revision)\n\nENDNOTES\n\nc\nRevised as at 31st December, 2025\nPage 371\n\nENDNOTES\nTable of Legislation history:\nSL #\nLaw\/Act #\nLegislation\nCommencement\nGazette\n36\/2025\n\nCustoms Tariff (Amendment of Schedules) Order, 2025\n1-Oct-2025\nLG34\/2025\/s3\n\nCustoms Tariff Act (2023 Revision)\n17=Jan-2023\nLG2\/2025\/s6\n51\/2022\n\nCustoms Tariff (Amendment of Schedule 1) Order, 2022\n17-Nov-2022\nLG47\/2022\/s1\n\n56\/2020\nCitation of Acts of Parliament Act, 2020\n3-Dec-2020\nLG89\/2020\/s1\n31\/2019\n\nCustoms Tariff (Amendment of Schedule 1) Order, 2019\n3-Sep-2019\nLG30\/2019\/s1\n35\/2018\n\nCustoms Tariff (Amendment of Schedule 2) Order, 2018\n1-Nov-2018\nG19\/2018\/s1\n\nCustoms Tariff Law (2017 Revision)\n31-May-2017\nGE45\/2017\/s7\n57\/2016\n\nCustoms Tariff (Amendment of Schedule 2) Order, 2016\n24-Oct-2016\nGE22\/2016\/s2\n\nCustoms Tariff Law (2016 Revision)\n2-Sep-2016\nGE69\/2016\/s6\n\nCustoms Tariff (Amendment of Schedule) (No. 2) Order,\n2016\nG22\/2016\/s2\nG22\/2016\/s2\n2\/2016\n\nCustoms Tariff (Amendment of Schedule) Order, 2016\n3-Feb-2016\nGE8\/2016\/S1\n\nCustoms Tariff Law (2015 Revision)\n7-Aug-2015\nGE59\/2015\/s3\n29\/2015\n\nCustoms Tariff (Amendment of Schedules) Order, 2015\n1-Jul-2015\nGE49\/2015\/S3\n49\/2014\n\nCustoms Tariff (Amendment of Schedules) (No. 2) Order,\n2014\n29-Aug-2014 GE64\/2014\/s11\n\nCustoms Tariff Law (2014 Revision)\n10-Oct-2014 GE75\/2014\/s16\n9\/2014\n\nCustoms Tariff (Amendment of Schedules) Order, 2014.\n28-Feb-2014\nGE14\/2014\/s2\n8\/2014\n\nCustoms Tariff Law, 2012 (Commencement) Order, 2014.\n28-Feb-2014\nGE14\/2014\/s1\n\n12\/2012\nCustoms Tariff (Amendment) Law, 2012\n17-Sep-2012 GE90\/2012\/s15\n\n1\/2012\nCustoms Tariff Law, 2012\n1-Mar-2014\nGE58\/2012\/s1\n\nENDNOTES\nCustoms Tariff Act (2026 Revision)\n\nPage 372\nRevised as at 31st December, 2025\nc\n\n(Price $74.40)","akn_extracted_at":"2026-06-22 15:32:21.281962+00","cms_id":"2012-0001","law_type":"principal","year":"2012","number":"1","title":"Customs Tariff Act","status":"in_force"},"provenance":{"files":[{"file_id":"5897","expr_id":"710","kind":"akn_xml","filename":"2012-0001_2026 Revision.akn.xml","source_url":null,"storage_path":"\/Users\/q\/kyleg-data\/working\/PRINCIPAL\/2012\/2012-0001\/2012-0001_2026 Revision.akn.xml","content_md5":"1e14fb364b2a604131b32249a2897bbd","byte_size":"587490","http_last_modified":null,"fetched_at":"2026-06-22 15:32:24.36481+00"},{"file_id":"1419","expr_id":"710","kind":"pristine_pdf","filename":"2012-0001_2026 Revision.pdf","source_url":"\/cms\/images\/LEGISLATION\/PRINCIPAL\/2012\/2012-0001\/2012-0001_2026 Revision.pdf","storage_path":"\/Users\/q\/kyleg-data\/pristine\/PRINCIPAL\/2012\/2012-0001\/2012-0001_2026 Revision.pdf","content_md5":"1e9ff8242f9c1c31c8ceb3517aa03b6c","byte_size":"8269232","http_last_modified":null,"fetched_at":"2026-06-21 23:09:34.55013+00"},{"file_id":"1420","expr_id":"710","kind":"working_pdf","filename":"2012-0001_2026 Revision.pdf","source_url":"\/cms\/images\/LEGISLATION\/PRINCIPAL\/2012\/2012-0001\/2012-0001_2026 Revision.pdf","storage_path":"\/Users\/q\/kyleg-data\/working\/PRINCIPAL\/2012\/2012-0001\/2012-0001_2026 Revision.pdf","content_md5":"1e9ff8242f9c1c31c8ceb3517aa03b6c","byte_size":"8269232","http_last_modified":null,"fetched_at":"2026-06-21 23:09:34.55013+00"}],"paragraph_count":98,"latest_history":null},"quality":{"expr_id":"710","doc_id":"710","quality_state":"needs_review","quality_score":"64","needs_human_review":"t","deterministic_categories":"{duplicate_text,page_header_footer_noise,paragraph_numbering_problem}","llm_categories":"{truncated_text,other}","repair_actions":"{collapse_duplicate_text,manual_review,rebuild_paragraphs,reextract_full_text,strip_page_furniture}","finding_severity_counts":"{\"low\": 1, \"medium\": 1}","finding_summary":"Sample shows likely truncation at chapter list and possible header\/footer repetition; 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