EAC Publication

 

 

 

 

 

 

 

EAST AFRICAN COMMUNITY

 

 

 

 

 

 

COMMON EXTERNAL TARIFF

2012 VERSION


 

EAC CUSTOMS UNION

 

 

 

 

 

 

 

 

 

 

 

 

 

COMMON EXTERNAL TARIFF

2012 VERSION

 

 

 

 

 

 

 

 

 

 

ANNEX 1 TO THE PROTOCOL ON THE ESTABLISHMENT OF

THE EAST AFRICAN COMMUNITY CUSTOMS UNION

 

Harmonised Commodity Description and Coding System

(Version 2012)

TABLE OF CONTENTS

 

 

SCHEDULE 1 7

SECTION I 7

Section Note. 7

SECTION II 7

Section Note. 7

SECTION III 7

SECTION IV 8

Section Note. 8

SECTION V 8

SECTION VI 8

Section Note. 8

SECTION VII 9

Section Note. 9

SECTION VIII 9

SECTION IX 9

SECTION X 10

SECTION XI 11

Section Note. 11

SECTION XII 11

SECTION XIII 12

SECTION XIV 12

SECTION XV 12

Section Note. 12

SECTION XVI 12

Section Note. 13

SECTION XVII 13

Section Note. 13

SECTION XVIII 13

SECTION XIX 13

SECTION XX 14

SECTION XXI 14

SCHEDULE 2 15

List of Sensitive Items 15

INTRODUCTION 15

ABBREVIATIONS AND SYMBOLS 17

Section I 18

Chapter 1 18

Chapter 2 21

Chapter 3 25

Chapter 4 37

Chapter 5 41

Section II 43

Chapter 6 43

Chapter 7 45

Chapter 8 49

Chapter 9 53

Chapter 10 56

Chapter 11 58

Chapter 12 61

Chapter 13 65

Chapter 14 68

Section III 70

Chapter 15 70

Section IV 74

Chapter 16 75

Chapter 17 77

Chapter 19 80

Chapter 21 88

Chapter 22 90

Chapter 23 93

Chapter 24 95

Section V 97

Chapter 25 97

Chapter 26 103

Chapter 27 106

Chapter 28 112

Chapter 29 124

Chapter 30 146

Chapter 31 150

Chapter 32 153

Chapter 33 157

Chapter 34 160

Chapter 35 163

Chapter 36 165

Chapter 37 166

Chapter 38 169

Section VII 178

Chapter 39 179

Chapter 40 191

Section VIII 198

Chapter 41 198

Chapter 42 202

Chapter 43 205

Section IX 207

Chapter 44 207

Chapter 45 213

Chapter 46 214

Section X 216

Chapter 47 216

Chapter 48 218

Chapter 49 229

Section XI 232

Section Note. 232

Chapter 50 238

Chapter 51 239

Chapter 52 242

Chapter 53 250

Chapter 54 252

Chapter 55 257

Chapter 56 264

Chapter 57 267

Chapter 58 269

Chapter 59 272

Chapter 60 276

Chapter 61 279

Chapter 62 287

Chapter 63 295

Section XII 299

Chapter 64 299

Chapter 65 302

Chapter 66 303

Chapter 67 304

Section XIII 306

Chapter 68 307

Chapter 69 311

Chapter 70 314

Section XIV 321

Chapter 71 321

Section XV 327

Chapter 72 329

Chapter 73 342

Chapter 74 351

Chapter 75 357

Chapter 76 360

Chapter 77 365

Chapter 78 366

Chapter 79 369

Chapter 80 371

Chapter 81 373

Chapter 82 377

Chapter 83 382

Section XVI 385

Chapter 84 388

Chapter 85 423

Section XVII 441

Chapter 86 442

Chapter 87 445

Chapter 88 453

Chapter 89 454

Chapter 90 456

Chapter 91 467

Chapter 92 471

Section XIX 473

Chapter 93 473

Chapter 94 475

Chapter 95 479

Chapter 96 483

Chapter 97 488

SCHEDULE 2 490

Sensitive Items 490


 

 

SCHEDULE 1

 

SECTION I

 

 

                           LIVE ANIMALS; ANIMAL PRODUCTS

 

            Section Note.

 

 1     Live animals.

 

 2     Meat and edible meat offal.

 

 3     Fish and crustaceans, molluscs and other aquatic invertebrates.

 

 4     Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included.

 

 5     Products of animal origin, not elsewhere specified or included.

 

 

 

             SECTION II

 

                                                                                 VEGETABLE PRODUCTS

 

                Section Note.

 

 6     Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage.

 

 7     Edible vegetables and certain roots and tubers.

 

 8     Edible fruit and nuts; peel of citrus fruit or melons.

 

 9     Coffee, tea, maté and spices.

 

10   Cereals.

 

11   Products of the milling industry; malt; starches; inulin; wheat gluten.

 

12   Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder.

 

13   Lac; gums, resins and other vegetable saps and extracts.

 

14   Vegetable plaiting materials; vegetable products not elsewhere specified or included.

 

SECTION III

 

                                           ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE

                                                                   PRODUCTS; PREPARED EDIBLE FATS;

                                                                          ANIMAL OR VEGETABLE WAXES

 

 

15    Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes.

16     

             SECTION IV

 

                                                                               PREPARED FOODSTUFFS;

                                                          BEVERAGES, SPIRITS AND VINEGAR; TOBACCO

        AND MANUFACTURED TOBACCO SUBSTITUTES

 

 

                Section Note.

 

16   Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates.

 

17   Sugars and sugar confectionery.

 

18   Cocoa and cocoa preparations.

 

19   Preparations of cereals, flour, starch or milk; pastrycooks' products.

 

20   Preparations of vegetables, fruit, nuts or other parts of plants.

 

21   Miscellaneous edible preparations.

 

22   Beverages, spirits and vinegar.

 

23   Residues and waste from the food industries; prepared animal fodder.

 

24   Tobacco and manufactured tobacco substitutes.

 

 

 

             SECTION V

 

                                                                                    MINERAL PRODUCTS

 

25   Salt; sulphur; earths and stone; plastering materials, lime and cement.

 

26   Ores, slag and ash.

 

27   Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes.

 

 

                                                                                            

 

 

 

 

                                                                                            

 

SECTION VI

 

                                                   PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

 

 

                Section Note.

 

28   Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes.

 

29   Organic chemicals.

 

30   Pharmaceutical products.

 

31   Fertilisers.

 

32   Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks.

 

33   Essential oils and resinoids; perfumery, cosmetic or toilet preparations.

 

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.

 

35   Albuminoidal substances; modified starches; glues; enzymes.

 

36   Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations.

 

37   Photographic or cinematographic goods.

 

38   Miscellaneous chemical products.

 

 

 

 

             SECTION VII

 

                                                                     PLASTICS AND ARTICLES THEREOF;

                                                                       RUBBER AND ARTICLES THEREOF

 

       

Section Note.

 

39   Plastics and articles thereof.

 

40   Rubber and articles thereof.

 

 

 

                                                                                                        

SECTION VIII

 

                                             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)

 

41   Raw hides and skins (other than furskins) and leather.

 

42   Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut).

 

43   Furskins and artificial fur; manufactures thereof.

 

 

SECTION IX

 

                                                     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

 

 

44   Wood and articles of wood; wood charcoal.

 

45   Cork and articles of cork.

 

46   Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork.

 

 

 

 

SECTION X

 

                                         PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL;

                                             RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD;

                                                     PAPER AND PAPERBOARD AND ARTICLES THEREOF

 

 

47   Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard.

 

48   Paper and paperboard; articles of paper pulp, of paper or of paperboard.

 

49   Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans.

 

 

 

 

             SECTION XI

 

                                                                        TEXTILES AND TEXTILE ARTICLES

 

       

 

Section Note.

 

50   Silk.

 

51   Wool, fine or coarse animal hair; horsehair yarn and woven fabric.

 

52   Cotton.

 

53   Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn.

 

54   Man-made filaments; strip and the like of man-made textile materials.

 

55   Man-made staple fibres.

 

56   Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof.

 

57   Carpets and other textile floor coverings.

 

58   Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery.

 

59   Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use.

 

60   Knitted or crocheted fabrics.

 

61   Articles of apparel and clothing accessories, knitted or crocheted.

 

62   Articles of apparel and clothing accessories, not knitted or crocheted.

 

63   Other made up textile articles; sets; worn clothing and worn textile articles; rags.

 

 

 

             SECTION XII

 

                                                 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

 

 

64   Footwear, gaiters and the like; parts of such articles.

 

65   Headgear and parts thereof.

 

66   Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof.

 

67   Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair.

 

 

 

SECTION XIII

 

                                               ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA

                                                          OR SIMILAR MATERIALS; CERAMIC PRODUCTS;

                                                                                GLASS AND GLASSWARE

 

 

68   Articles of stone, plaster, cement, asbestos, mica or similar materials.

 

69   Ceramic products.

 

70   Glass and glassware.

 

 

             SECTION XIV

 

                                        NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS

                                      STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL

                                                  AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN

 

 

71   Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coin.

 

 

 

             SECTION XV

 

                                                           BASE METALS AND ARTICLES OF BASE METAL

 

       

Section Note.

 

72   Iron and steel.

 

73   Articles of iron or steel.

 

74   Copper and articles thereof.

 

75   Nickel and articles thereof.

 

76   Aluminium and articles thereof.

 

77   (Reserved for possible future use in the Harmonized System)

 

78   Lead and articles thereof.

 

79   Zinc and articles thereof.

 

80   Tin and articles thereof.

 

81   Other base metals; cermets; articles thereof.

 

82   Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal.

 

83   Miscellaneous articles of base metal.

SECTION XVI

 

                                                            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

 

 

 

 

                Section Note.

 

84   Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.

 

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.

 

 

 

 

 

 

             SECTION XVII

 

                                                       VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED

        TRANSPORT EQUIPMENT

 

       

 

Section Note.

 

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.

 

87   Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof.

 

88   Aircraft, spacecraft, and parts thereof.

 

89   Ships, boats and floating structures.

                                                                                                        

 

 

SECTION XVIII

 

                                             OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING,

                                           CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS

                                     AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS;

                                                                    PARTS AND ACCESSORIES THEREOF

 

 

90   Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof.

 

91   Clocks and watches and parts thereof.

 

92   Musical instruments; parts and accessories of such articles.

 

 

             SECTION XIX

 

                                           ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

 

 

93   Arms and ammunition; parts and accessories thereof.

 

 

                                                                                                        

SECTION XX

 

                                                            MISCELLANEOUS MANUFACTURED ARTICLES

 

 

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.

 

95   Toys, games and sports requisites; parts and accessories thereof.

 

96   Miscellaneous manufactured articles.

             SECTION XXI

 

                                                   WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

 

 

97   Works of art, collectors' pieces and antiques.

 

98   Services

 

99    (Reserved for special uses by Contracting Parties)

 

 

 


SCHEDULE 2

 

List of Sensitive Items

 

 

                                                                                                        

 

INTRODUCTION

 

This publication contains the following:

 

The text of the Nomenclature established under the International Convention on the Harmonized Commodity Description and Coding System, approved by the Customs Co-operation Council on June 1983, amended as at 1st January 2012.

 

The Handbook includes the General Rules for the Interpretation of the Harmonized System, abbreviations and symbols, Section, Chapter and Subheading Notes, and the headings and subheadings.

 

Each heading is identified by four digits, the first two indicating the Chapter number and the second two the numerical order in which the heading appears within the Chapter.

 

The heading numbers are shown in the first column. The second column contains the eight-digit codes of the Harmonized System as transposed at the EAC level. The third column contains the text of the headings in bold and the texts of subheadings.  The fourth column contains units of quantity for use when reporting statistics based on the Harmonized System. The fifth columns contain applicable Common External Tariff rates.

 

The Handbook comprises Schedule 1 with  duty rates under the three-band tax structure and Schedule 2  with  duty rates of sensitive items.

 

The fifth column of Schedule 1 contains applicable Common External Tariff rates and where the abbreviation  SI(Sensitive Items) appears the applicable duty rates shall be those specified in Schedule 2.

 

 

GENERAL  INTERPRETATION RULES FOR THE CLASSIFICATION OF GOODS

 

                Classification of goods in the Nomenclature shall be governed by the following principles :

 

1.     The titles of Sections, Chapters and sub-Chapters are provided for ease 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.     (a)   Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article.  It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this Rule), presented unassembled or disassembled.

 

        (b)   Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances.  Any reference to goods of a given material or