Federal Register of Legislation - Australian Government

Primary content

Customs (New Zealand Rules of Origin) Regulations 2006

Authoritative Version
  • - F2006L04069
  • In force - Superseded Version
  • View Series
SLI 2006 No. 374 Regulations as made
These Regulations prescribe matters relating to the rule of origin provisions in Division 1E of Part VIII of the Customs Act 1901, which implement Article 3 of the Australia New Zealand Closer Economic Relations Trade Agreement.
Administered by: Immigration and Border Protection
Exempt from sunsetting by the Legislation (Exemptions and Other Matters) Regulation 2015 s11 item 01
Made 13 Dec 2006
Registered 15 Dec 2006
Tabled HR 06 Feb 2007
Tabled Senate 06 Feb 2007

Customs (New Zealand Rules of Origin) Regulations 20061

Select Legislative Instrument 2006 No. 374

I, PHILIP MICHAEL JEFFERY, Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the Customs Act 1901.

Dated 13 December 2006

P. M. JEFFERY

Governor‑General

By His Excellency’s Command

CHRISTOPHER MARTIN ELLISON


Contents

Part 1                    Introductory

                      1.1     Name of Regulations                                                        3

                      1.2     Commencement                                                              3

                      1.3     Definitions                                                                       3

Part 2                    Tariff change requirements

                      2.1     Tariff change requirement for non‑originating materials         4

Part 3                    Regional value content requirement

                      3.1     Regional value content                                                     5

                      3.2     Build‑down method                                                          5

                      3.3     Build‑up method                                                              5

Part 4                    Factory cost

                      4.1     Factory cost and qualifying expenditure                             7

                      4.2     Working out regional value content by the factory cost method            7

                      4.3     Allowable expenditure on labour                                        8

                      4.4     Allowable expenditure on factory overheads                        8

                      4.5     Interpretation                                                                 11

Part 5                    Determination of value

                      5.1     Definition for Part 5                                                         12

                      5.2     Value                                                                            12

                      5.3     Value of accessories, spare parts or tools                        14

                      5.4     Value of packaging material and container                        15

Schedule 1             Product‑specific rules of origin from Annex G to the Agreement  16

Part 1                      Interpretation                                                                 16

Part 2                      Table                                                                            18

 

 


 

 

Part 1                 Introductory

  

1.1           Name of Regulations

                These Regulations are the Customs (New Zealand Rules of Origin) Regulations 2006.

1.2           Commencement

                These Regulations commence on the commencement of Schedule 1 to the Customs Legislation Amendment (New Zealand Rules of Origin) Act 2006.

1.3           Definitions

         (1)   In these Regulations:

Act means the Customs Act 1901.

self‑produced, in relation to a material, means produced by a producer of a good and used or consumed in the production of that good.

         (2)   In these Regulations, the following words and expressions have the same meanings as in Division 1E of Part VIII of the Act:

                (a)    Agreement;

               (b)    Harmonized System;

                (c)    New Zealand originating goods;

               (d)    non‑originating materials;

                (e)    originating materials;

                (f)    produce.

Part 2                 Tariff change requirements

  

2.1           Tariff change requirement for non‑originating materials

         (1)   For subsection 153ZIE (2) of the Act, each non‑originating material used or consumed in the production of the goods is required to satisfy a specified change in tariff classification.

         (2)   For subsection 153ZIE (3) of the Act, a non‑originating material used or consumed in the production of the goods is taken to satisfy the specified change in tariff classification if:

                (a)    it satisfies the change in tariff classification mentioned in column 4 of the table in Schedule 1 opposite the heading, subheading or split subheading that applies to the goods; or

               (b)    it does not satisfy the change in tariff classification mentioned in paragraph (a), but:

                          (i)    it was produced entirely in New Zealand or in New Zealand and Australia from other non‑originating materials; and

                         (ii)    each of those materials satisfies the change in tariff classification mentioned in paragraph (a) including by 1 or more applications of this subregulation.

Part 3                 Regional value content requirement

  

3.1           Regional value content

         (1)   For the purposes of the table in Schedule 1, this Part explains how regional value content is worked out using the build‑down method and the build‑up method.

Note   For this Part, the value of materials is worked out using Part 5.

         (2)   In this Part, RVC means regional value content.

3.2           Build‑down method

         (1)   The build‑down method is the formula:

where:

adjusted value means the customs value of the goods, as worked out under Division 2 of Part VIII of the Act.

value of non‑originating materials means the value of non‑originating materials that are acquired and used or consumed by the producer in the production of the goods, but does not include the value of a material that is self‑produced.

         (2)   RVC is to be expressed as a percentage.

3.3           Build‑up method

         (1)   The build‑up method is the formula:

where:

adjusted value means the customs value of the goods, worked out under Division 2 of Part VIII of the Act.

value of originating materials means the value of originating materials that are acquired, or self‑produced, and used or consumed by the producer in the production of the goods.

         (2)   RVC is to be expressed as a percentage.

Part 4                 Factory cost

  

4.1           Factory cost and qualifying expenditure

         (1)   For subsection 153ZII (5) of the Act, the factory cost of goods is the sum of:

                (a)    the total expenditure on originating and non‑originating materials; and

               (b)    the allowable expenditure on labour; and

                (c)    the allowable expenditure on factory overheads; and

               (d)    the cost of inner containers.

         (2)   For subsection 153ZII (5) of the Act, the qualifying expenditure on goods is:

                (a)    the total expenditure on originating materials; and

               (b)    the allowable expenditure on labour incurred in New Zealand or in New Zealand and Australia; and

                (c)    the allowable expenditure on factory overheads incurred in New Zealand or in New Zealand and Australia; and

               (d)    the cost of inner containers that originate in New Zealand or in New Zealand and Australia.       

4.2           Working out regional value content by the factory cost method

         (1)   For the purposes of the table in Schedule 1, regional value content based on the factory cost method is worked out using the formula:

where:

factory cost of goods has the meaning given by subregulation 4.1 (1).

qualifying expenditure on goods has the meaning given by subregulation 4.1 (2).

         (2)   RVC is to be expressed as a percentage.

4.3           Allowable expenditure on labour

         (1)   For regulation 4.1, the allowable expenditure on labour means the sum of the part of each of the costs mentioned in subregulation (2) that:

                (a)    is incurred by, or on behalf of, the principal manufacturer; and

               (b)    relates directly or indirectly and wholly or partly to the processing of the goods in New Zealand; and

                (c)    can reasonably be allocated to the processing of the goods in New Zealand.

         (2)   The allowable expenditure on labour includes the following labour costs:

                (a)    wages and employee benefits;

               (b)    supervision and training;

                (c)    management of the process of manufacture;

               (d)    receipt and storage of materials;

                (e)    quality control;

                (f)    packing of goods into inner containers;

                (g)    handling and storage of goods within the place or places in which a process is performed that is operated by the principal manufacturer in New Zealand.

4.4           Allowable expenditure on factory overheads

         (1)   For regulation 4.1, the allowable expenditure on factory overheads means the sum of the part of each of the costs mentioned in subregulation (2) that:

                (a)    is incurred by, or on behalf of, the principal manufacturer; and

               (b)    relates directly or indirectly and wholly or partly to the processing of the goods in New Zealand; and

                (c)    can reasonably be allocated to the processing of the goods in New Zealand;

excluding the costs mentioned in subregulation (3).

         (2)   The allowable expenditure on factory overheads includes the cost of the following:

                (a)    inspection and testing of materials and goods;

               (b)    insurance of the following kinds:

                          (i)    insurance of plant, equipment and materials used in the production of the goods;

                         (ii)    insurance of work in progress and finished goods;

                         (iii)    liability insurance;

                        (iv)    accident compensation insurance;

                         (v)    insurance against consequential loss from accident to plant and equipment;

                (c)    dies, moulds and tooling;

               (d)    depreciation, maintenance and repair of plant and equipment;

                (e)    interest payments for plant and equipment;

                (f)    research, development, design and engineering;

                (g)    the following items in respect of real property in New Zealand used for the manufacture of goods:

                          (i)    insurance;

                         (ii)    rent and lease payments;

                         (iii)    mortgage interest;

                        (iv)    depreciation on buildings;

                         (v)    maintenance and repair;

                        (vi)    rates and taxes;

                (h)    leasing plant and equipment;

                 (i)    energy, fuel, water, lighting, lubricants, rags and other materials and supplies not directly incorporated in goods manufactured in New Zealand;

                (j)    storage of goods within the place or places in which a process is performed that is operated by the principal manufacturer in New Zealand;

               (k)    royalties or licences for patented machines or processes used in the manufacture of the goods or for the right to manufacture the goods;

                 (l)    subscriptions to standards institutions, industry organisations and research organisations;

               (m)    provision of medical care, cleaning services, cleaning materials and equipment, training materials, protective clothing and safety equipment;

                (n)    disposal of non‑recyclable waste;

               (o)    subsidisation of a cafeteria in the place or places, in which a process is performed, operated by the principal manufacturer in New Zealand, to the extent not recovered by returns;

               (p)    security within the place or places in which a process is performed that is operated by the principal manufacturer in New Zealand;

               (q)    computer facilities allocated to the process of manufacture of the goods;

                (r)    contracting out part of the manufacturing process within New Zealand, including any associated transport and storage costs;

                (s)    employee transport;

                (t)    vehicle expenses;

                (u)    tax in the nature of a fringe benefits tax;

                (v)    transporting goods between places in New Zealand in which 1 or more processes are performed by, or on behalf of, the principal manufacturer.

         (3)   The allowable expenditure on overheads does not include the following:

                (a)    a cost or expense that is a general expense of doing business, including, but not limited to, any of the following costs:

                          (i)    insurance;

                         (ii)    executive services;

                         (iii)    financial services;

                        (iv)    sales;

                         (v)    advertising and marketing services;

                        (vi)    accounting services;

                        (vii)    legal services;

               (b)    the cost of telephone, mail and other means of communication;

                (c)    the cost of international travel expenses, including fares and accommodation;

               (d)    the cost of the following items in respect of real property used by persons carrying out administrative functions:

                          (i)    insurance;

                         (ii)    rent and lease payments;

                         (iii)    mortgage interest;

                        (iv)    depreciation on buildings;

                         (v)    maintenance and repair;

                        (vi)    rates and taxes;

                (e)    the cost of conveying, insuring or shipping the goods after manufacture;

                (f)    the cost of shipping containers or packing the goods into shipping containers;

                (g)    the cost of a royalty payment relating to a licensing agreement to distribute or sell the goods;

                (h)    the profit of the principal manufacturer and the profit or remuneration of a trader, agent, broker or other person dealing in the goods after manufacture;

                 (i)    any other cost incurred after the completion of all processes performed by, or on behalf of, the principal manufacturer;

                (j)    the cost of processing goods in a country other than New Zealand or Australia.

4.5           Interpretation

         (1)   In this Part:

principal manufacturer means the person in New Zealand who performs, or has had performed on its behalf, the last process of manufacture of the goods.

         (2)   For this Part, a cost can reasonably be allocated to the processing of the goods in New Zealand if it can be apportioned to the processing of the goods in New Zealand, in an appropriate manner under accounting principles that are generally accepted in New Zealand.

Part 5                 Determination of value

  

5.1           Definition for Part 5

                In this Part:

materials means originating materials and non‑originating materials.

5.2           Value

         (1)   For Division 1E of Part VIII of the Act, and these Regulations, the value of materials is to be worked out using the principles set out in the following table.

Item

Materials

Principles

1

Materials imported into New Zealand by the producer of goods that are produced using the materials

The value is the value (the New Zealand adjusted value) worked out under the Customs and Excise Regulations 1996 (New Zealand)

2

Materials:

   (a)  acquired in New Zealand and used or consumed in the production of the goods in New Zealand; and

   (b)  not imported into New Zealand by the producer of the goods

The value is the cost of acquisition and the cost of transporting the material to the producer of the good where that cost is not included in the acquisition

3

Materials that are self‑produced

The value is the sum of all costs incurred by the producer of the materials in producing the materials, including:

   (a)  the producer’s general expenses; and

   (b)  an amount for profit that is the equivalent of the amount of profit that the producer would make in respect of the materials in the ordinary course of trade

         (2)   If the materials are originating materials, the value of the originating materials may include the costs of the following matters, to the extent that they have not been taken into account under subregulation (1):

                (a)    freight, insurance, packing, shipping and any other transportation of the materials to the producer:

                          (i)    in New Zealand; or

                         (ii)    between Australia and New Zealand;

               (b)    duties, taxes and customs brokerage fees on the materials that:

                          (i)    have been paid in either of both of Australia and New Zealand; and

                         (ii)    have not been waived or refunded; and

                         (iii)    are not refundable or otherwise recoverable;

                        including any credit against duties or taxes that have been paid or that are payable;

                (c)    waste and spoilage resulting from the use of the materials in the production of goods, reduced by the value of renewable scrap or by‑products.

         (3)   If the materials are non‑originating materials, the value of the non‑originating materials must exclude the costs of the following matters, to the extent that they have been taken into account under subregulation (1):

                (a)    freight, insurance, packing, shipping and any other transportation of the materials to the producer:

                          (i)    in New Zealand; or

                         (ii)    between Australia and New Zealand;

               (b)    duties, taxes and customs brokerage fees on the materials that:

                          (i)    have been paid in either or both of Australia and New Zealand; and

                         (ii)    have not been waived or refunded; and

                         (iii)    are not refundable or otherwise recoverable;

                        including any credit against duties or taxes that have been paid or that are payable;

                (c)    waste and spoilage resulting from the use of the materials in the production of goods, reduced by the value of renewable scrap or by‑products;

               (d)    originating materials that are used or consumed in the production of non‑originating materials in New Zealand;

                (e)    other costs incurred in Australia or New Zealand in the production of the non‑originating materials, reduced by the cost of materials used in their production.

5.3           Value of accessories, spare parts or tools

                For subsection 153ZIE (6) of the Act, if goods imported into Australia with standard accessories, spare parts or tools in the circumstances mentioned in that subsection, are required to have a regional value content under Subdivision D of Division 1E of Part VIII of the Act:

                (a)    in working out the regional value content of the goods:

                          (i)    the value of accessories, spare parts or tools that are imported with the goods and are New Zealand originating goods must be included in the value of originating materials used in the production of the goods; and

                         (ii)    the value of accessories, spare parts or tools that are imported with the goods and are not New Zealand originating goods must be included in the value of non‑originating materials used in the production of the goods; and

               (b)    the value of the accessories, spare parts of tools is to be worked out under regulation 5.2 as if the accessories, spare parts or tools were materials used in the production of the goods.

5.4           Value of packaging material and container

                For subsection 153ZIF of the Act, if goods mentioned in subsection 153ZIF (1) of the Act are required to have a regional value content under Subdivision D of Division 1E of Part VIII of the Act:

                (a)    in working out the regional value content of the goods:

                          (i)    the value of the packaging material or container in which the goods are packaged, and that is a New Zealand originating good must be included in the value of originating materials used in the production of the goods; and

                         (ii)    the value of the packaging material or container in which the goods are packaged and that is not a New Zealand originating good, must be included in the value of non‑originating materials used in the production of the goods; and

               (b)    the value of the packaging material or container in which the goods are packaged is to be worked out under regulation 5.2 as if the packaging material or container were a material used in the production of the goods.


Schedule 1        Product‑specific rules of origin from Annex G to the Agreement

(Act, subsections 153ZIE (1) and (2))

Part 1          Interpretation

1              Definitions

                In this Schedule:

chapter means a chapter of the Harmonized System.

heading means the first 4 digits of the tariff classification number under the Harmonized System.

section means a section of the Harmonized System.

split subheading means specific products which are a subset of a subheading.

subheading means the first 6 digits in the tariff classification number under the Harmonized System.

2              Requirements

     (1)       The requirement or set of requirements that applies to a particular heading, subheading or split subheading is set out immediately adjacent to the description of the products under a heading, subheading or split subheading.

     (2)       Unless otherwise specified in this Schedule:

                (a)    a requirement applicable to a subheading takes precedence over a requirement applicable to the heading which is parent to the subheading; and

               (b)    a requirement applicable to a split subheading takes precedence over a requirement applicable to the subheading which is parent to the split subheading.

     (3)       A requirement for a change in tariff classification applies only to non‑originating materials.

3              Weight

                In the rules for goods provided in chapters 1 to 24 (inclusive) of the Harmonized System, weight means dry weight unless otherwise specified in the Harmonized System.

4              Regional value content of specified products

     (1)       From 1 January 2010, the regional value content for the following subheadings in the table is to be not less than 45% based on the factory cost method.

                (a)    6101;

               (b)    6103;

                (c)    6201;

               (d)    6203.

     (2)       From 1 January 2010, the regional value content for the following headings and subheadings in the table is to be not less than 45% based on the build‑down method:

                (a)    6301;

               (b)    630210;

                (c)    630221;

               (d)    630222;

                (e)    630229;

                (f)    630231;

                (g)    630232;

                (h)    630239;

                 (i)    630240;

                (j)    630251;

               (k)    630253;

                 (l)    630259;

               (m)    630260;

                (n)    630291;

               (o)    630293;

               (p)    630299;

               (q)    6303;

                (r)    6304;

                (s)    6305;

                (t)    6306;

                (u)    630710;

                (v)    630790;

               (w)    6308.

Part 2          Table

 

Tariff classification

Description of products

Product‑specific Rule

Column 1

Column 2

Column 3

Column 4

CHAPTER 1

LIVE ANIMALS

0101

 

Live horses, asses, mules and hinnies.

Change to heading 0101 from any other chapter

0102

 

Live bovine animals.

Change to heading 0102 from any other chapter

0103

 

Live swine.

Change to heading 0103 from any other chapter

0104

 

Live sheep and goats.

Change to heading 0104 from any other chapter

0105

 

Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.

Change to heading 0105 from any other chapter

0106

 

Other live animals.

Change to heading 0106 from any other chapter

CHAPTER 2

MEAT AND EDIBLE MEAT OFFAL

0201

 

Meat of bovine animals, fresh or chilled.

Change to heading 0201 from any other chapter

0202

 

Meat of bovine animals, frozen

Change to heading 0202 from any other chapter

0203

 

Meat of swine, fresh, chilled or frozen.

Change to heading 0203 from any other chapter

0204

 

Meat of sheep or goats, fresh, chilled or frozen.

Change to heading 0204 from any other chapter

0205

 

Meat of horses, asses, mules or hinnies, fresh, chilled or frozen.

Change to heading 0205 from any other chapter

0206

 

Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen.

Change to heading 0206 from any other chapter

0207

 

Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen.

Change to heading 0207 from any other chapter

0208

 

Other meat and edible meat offal, fresh, chilled or frozen.

Change to heading 0208 from any other chapter

0209

 

Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked.

Change to heading 0209 from any other chapter

0210

 

Meat and edible meat offal, salted, in brine, dried or smoked, edible flours and meals of meat or meat offal.

Change to heading 0210 from any other chapter

CHAPTER 3

FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES

0301

 

Live fish.

Change to heading 0301 from any other chapter

0302

 

Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304.

Change to heading 0302 from any other chapter

0303

 

Fish, frozen, excluding fish fillets and other fish meat of heading 0304.

Change to heading 0303 from any other chapter

0304

 

Fish filets and other fish meat (whether or not minced), fresh, chilled or frozen.

Change to heading 0304 from any other heading

0305

 

Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption.

Change to heading 0305 from any other heading

0306

 

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 and pellets of crustaceans, fit for human consumption.

Change to heading 0306 from any other chapter

0307

 

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.

Change to heading 0307 from any other chapter

CHAPTER 4

DAIRY PRODUCE; BIRDS’ EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED.

0401

 

Milk and cream, not concentrated nor containing added sugar or other sweetening matter.

 

 

040110

‑ Of a fat content, by weight, not exceeding 1%

Change to subheading 040110 from any other subheading

 

040120

‑ Of a fat content, by weight, exceeding 1 % but not exceeding 6 %

Change to subheading 040120 from any other subheading

 

040130

‑ Of a fat content, by weight, exceeding 6 %

Change to subheading 040130 from any other subheading

0402

 

Milk and cream, concentrated or containing added sugar or other sweetening matter.

 

 

040210

‑ In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5 %

Change to subheading 040210 from any other subheading

 

040221

‑ In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%: not containing added sugar or other sweetening matter

Change to subheading 040221 from any other subheading

 

040229

‑ In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5 %: other

Change to subheading 040229 from any other subheading

 

040291

‑ Other: not containing added sugar or other sweetening matter

Change to subheading 040291 from any other subheading

 

040299

‑ Other: other

Change to subheading 040299 from any other subheading

0403

 

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.

 

 

040310

‑ Yogurt

Change to subheading 040310 from any other subheading

 

040390

‑ Other

Change to subheading 040390 from any other subheading

0404

 

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.

 

 

040410

‑ Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter

Change to subheading 040410 from any other subheading

 

040490

‑ Other

Change to subheading 040490 from any other subheading

0405

 

Butter and other fats and oils derived from milk; Dairy spreads.

 

 

040510

‑ Butter

Change to subheading 040510 from any other subheading

 

040520

‑ Dairy spreads

Change to subheading 040520 from any other subheading

 

040590

‑ Other

Change to subheading 040590 from any other subheading

0406

 

Cheese and curd.

 

 

040610

‑ Fresh (unripened or uncured) cheese, including whey cheese, and curd

Change to subheading 040610 from any other subheading

 

040620

‑ Grated or powdered cheese, of all kinds

Change to subheading 040620 from any other subheading

 

040630

‑ Processed cheese, not grated or powdered

Change to subheading 040630 from any other subheading

 

040640

 ‑ Blue‑veined cheese and other cheese containing veins produced by Penicillium roqueforti

Change to subheading 040640 from any other subheading

 

040690

‑ Other cheese

Change to subheading 040690 from any other subheading

0407

 

Birds’ eggs, in shell, fresh, preserved or cooked.

Change to heading 0407 from any other chapter

0408

 

Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter.

Change to heading 0408 from any other chapter

0409

 

Natural honey.

Change to heading 0409 from any other chapter; or

No change in tariff classification is required, provided that there is a regional value content of not less than 30 per cent based on the build‑up method or 40 per cent based on the build‑down method

0410

 

Edible products of animal origin, not elsewhere specified or included.

Change to heading 0410 from any other chapter

CHAPTER 5

PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

0501

 

Human hair, unworked, whether or not washed or scoured; waste of human hair.

Change to heading 0501 from any other chapter

0502

 

Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.

Change to heading 0502 from any other chapter

0504

 

Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.

Change to heading 0504 from any other chapter

0505

 

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.

Change to heading 0505 from any other chapter

0506

 

Bones and horn‑cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products.

Change to heading 0506 from any other chapter

0507

 

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.

Change to heading 0507 from any other chapter

0508

 

Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle‑bone, unworked or simply prepared but not cut to shape, powder and waste thereof.

Change to heading 0508 from any other chapter

0510

 

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.

Change to heading 0510 from any other chapter

0511

 

Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption.

Change to heading 0511 from any other chapter

CHAPTER 6

LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE

0601

 

Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 1212.

 

 

060110

‑ Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant

Change to subheading 060110 from any other subheading

 

060120

‑ Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots

Change to subheading 060120 from any other subheading

0602

 

Other live plants (including their roots), cuttings and slips; mushroom spawn.

 

 

060210

‑ Unrooted cuttings and slips

Change to subheading 060210 from any other subheading

 

060220

‑ Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts

Change to subheading 060220 from any other subheading

 

060230

‑ Rhododendrons and azaleas, grafted or not

Change to subheading 060230 from any other subheading

 

060240

‑ Roses, grafted or not

Change to subheading 060240 from any other subheading

 

060290

‑ Other

Change to subheading 060290 from any other subheading

0603

 

Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.

Change to heading 0603 from any other heading

0604

 

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.

Change to heading 0604 from any other heading

CHAPTER 7

EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS

0701

 

Potatoes, fresh or chilled.

Change to heading 0701 from any other chapter

0702

 

Tomatoes, fresh or chilled.

Change to heading 0702 from any other chapter

0703

 

Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.

Change to heading 0703 from any other chapter

0704

 

Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.

Change to heading 0704 from any other chapter

0705

 

Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.

Change to heading 0705 from any other chapter

0706

 

Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.

Change to heading 0706 from any other chapter

0707

 

Cucumbers and gherkins, fresh or chilled.

Change to heading 0707 from any other chapter

0708

 

Leguminous vegetables, shelled or unshelled, fresh or chilled.

Change to heading 0708 from any other chapter

0709

 

Other vegetables, fresh or chilled.

Change to heading 0709 from any other chapter

0710

 

Vegetables (uncooked or cooked by steaming or boiling in water), frozen.

Change to heading 0710 from any other heading; or

No change in tariff classification is required, provided that there is a regional value content of not less than 30 per cent based on the build‑up method or 40 per cent based on the build‑down method

0711

 

Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.

Change to heading 0711 from any other heading; or

No change in tariff classification is required, provided that there is a regional value content of not less than 30 per cent based on the build‑up method or 40 per cent based on the build‑down method

0712

 

Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.

Change to heading 0712 from any other heading; or

No change in tariff classification is required, provided that there is a regional value content of not less than 30 per cent based on the build‑up method or 40 per cent based on the build‑down method

0713

 

Dried leguminous vegetables, shelled, whether or not skinned or split.

Change to heading 0713 from any other heading

0714

 

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.

Change to heading 0714 from any other chapter

CHAPTER 8

EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS

0801

 

Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled.

Change to heading 0801 from any other chapter

0802

 

Other nuts, fresh or dried, whether or not shelled or peeled.

Change to heading 0802 from any other chapter

0803

 

Bananas, including plantains, fresh or dried.

Change to heading 0803 from any other chapter

0804

 

Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried.

Change to heading 0804 from any other chapter

0805

 

Citrus fruit, fresh or dried.

Change to heading 0805 from any other chapter

0806

 

Grapes, fresh or dried.

Change to heading 0806 from any other chapter

0807

 

Melons (including watermelons) and papaws (papayas), fresh.

Change to heading 0807 from any other chapter

0808

 

Apples, pears and quinces, fresh.

Change to heading 0808 from any other chapter

0809

 

Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.

Change to heading 0809 from any other chapter

0810

 

Other fruit, fresh.

Change to heading 0810 from any other chapter

0811

 

Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter.

 

 

081110

‑ Strawberries

Change to subheading 081110 from any other heading

 

081120

‑ Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries

Change to subheading 081120 from any other heading; or

No change in tariff classification is required, provided that there is a regional value content of not less than 30 per cent based on the build‑up method or 40 per cent based on the build‑down method

 

081190

‑ Other

Change to subheading 081190 from any other heading; or

No change in tariff classification is required, provided that there is a regional value content of not less than 30 per cent based on the build‑up method or 40 per cent based on the build‑down method

0812

 

Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.

 

 

081210

‑ Cherries

Change to subheading 081210 from any other heading

 

081290

‑ Other

Change to subheading 081290 from any other heading; or

No change in tariff classification is required, provided that there is a regional value content of not less than 30 per cent based on the build‑up method or 40 per cent based on the build‑down method

0813

 

Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this Chapter.

 

 

081310

‑ Apricots

Change to subheading 081310 from any other heading

 

081320

‑ Prunes

Change to subheading 081320 from any other heading

 

081330

‑ Apples

Change to subheading 081330 from any other heading

 

081340

‑ Other fruit

Change to subheading 081340 from any other heading

 

081350

 ‑ Mixtures of nuts or dried fruits of this Chapter

Change to subheading 081350 from any other heading; or

No change in tariff classification is required, provided that there is a regional value content of not less than 30 per cent based on the build‑up method or 40 per cent based on the build‑down method

0814

 

Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions.

Change to heading 0814 from any other heading

CHAPTER 9

COFFEE, TEA, MATE AND SPICES

0901

 

Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion.

 

 

090111

‑ Coffee, not roasted, not decaffeinated

Change to subheading 090111 from any other subheading; or

No change in tariff classification is required, provided that there is a regional value content of not less than 30 per cent based on the build‑up method or 40 per cent based on the build‑down method

 

090112

‑ Coffee, not roasted: decaffeinated

Change to subheading 090112 from any other subheading; or

No change in tariff classification is required, provided that there is a regional value content of not less than 30 per cent based on the build‑up method or 40 per cent based on the build‑down method

 

090121

‑ Coffee, roasted: not decaffeinated:

Change to subheading 090121 from any other subheading; or

No change in tariff classification is required, provided that there is a regional value content of not less than 30 per cent based on the build‑up method or 40 per cent based on the build‑down method

 

090122

‑ Coffee, roasted: decaffeinated:

Change to subheading 090122 from any other subheading; or

No change in tariff classification is required, provided that there is a regional value content of not less than 30 per cent based on the build‑up method or 40 per cent based on the build‑down method

 

090190

‑ Other

Change to subheading 090190 from any other subheading; or

No change in tariff classification is required, provided that there is a regional value content of not less than 30 per cent based on the build‑up method or 40 per cent based on the build‑down method

0902

 

Tea, whether or not flavoured.

Change to heading 0902 from any other chapter; or

No change in tariff classification is required, provided that there is a regional value content of not less than 30 per cent based on the build‑up method or 40 per cent based on the build‑down method

0903

 

Mate.

Change to heading 0903 from any other chapter

0904

 

Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta.

Change to heading 0904 from any other chapter; or

No change in tariff classification is required, provided that there is a regional value content of not less than 30 per cent based on the build‑up method or 40 per cent based on the build‑down method

 

090412

‑ Crushed or ground

Change to subheading 090412 from any other subheading; or

No change in tariff classification is required, provided that there is a regional value content of not less than 30 per cent based on the build‑up method or 40 per cent based on the build‑down method

0905

 

Vanilla.

Change to heading 0905 from any other chapter; or

No change in tariff classification is required, provided that there is a regional value content of not less than 30 per cent based on the build‑up method or 40 per cent based on the build‑down method

0906

 

Cinnamon and cinnamon‑tree flowers.

Change to heading 0906 from any other chapter; or

No change in tariff classification is required, provided that there is a regional value content of not less than 30 per cent based on the build‑up method or 40 per cent based on the build‑down method

 

090620

‑ Crushed or ground

Change to subheading 090620 from any other subheading; or

No change in tariff classification is required, provided that there is a regional value content of not less than 30 per cent based on the build‑up method or 40 per cent based on the build‑down method

0907

 

Cloves (whole fruit, cloves and stems).

Change to heading 0907 from any other chapter; or

No change in tariff classification is required, provided that there is a regional value content of not less than 30 per cent based on the build‑up method or 40 per cent based on the build‑down method

0908

 

Nutmeg, mace and cardamoms.

Change to heading 0908 from any other chapter; or

No change in tariff classification is required, provided that there is a regional value content of not less than 30 per cent based on the build‑up method or 40 per cent based on the build‑down method

0909

 

Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries.

Change to heading 0909 from any other chapter; or

No change in tariff classification is required, provided that there is a regional value content of not less than 30 per cent based on the build‑up method or 40 per cent based on the build‑down method

0910

 

Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices.

Change to heading 0910 from any other chapter; or

No change in tariff classification is required, provided that there is a regional value content of not less than 30 per cent based on the build‑up method or 40 per cent based on the build‑down method

 

091099

‑ Other spices

Change to subheading 091099 from any other heading; or

No change in tariff classification is required, provided that there is a regional value content of not less than 30 per cent based on the build‑up method or 40 per cent based on the build‑down method

CHAPTER 10

CEREALS

1001

 

Wheat and meslin.

Change to heading 1001 from any other chapter

1002

 

Rye.

Change to heading 1002 from any other chapter

1003

 

Barley.

Change to heading 1003 from any other chapter

1004

 

Oats.

Change to heading 1004 from any other chapter

1005

 

Maize (corn).

Change to heading 1005 from any other chapter

1006

 

Rice.

Change to heading 1006 from any other chapter

1007

 

Grain sorghum.

Change to heading 1007 from any other chapter

1008

 

Buckwheat, millet and canary seed; other cereals.

Change to heading 1008 from any other chapter

CHAPTER 11

PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN

1101

 

Wheat or meslin flour.

Change to heading 1101 from any other heading

1102

 

Cereal flours other than of wheat or meslin.

 

 

110210

‑ Rye flour

Change to subheading 110210 from any other subheading

 

110220

‑ Maize (corn) flour

Change to subheading 110220 from any other subheading

 

110290

‑ Other

Change to subheading 110290 from any other subheading

1103

 

Cereal groats, meal and pellets.

 

 

110311

‑ Groats and meal: of wheat

Change to subheading 110311 from any other subheading

 

110313

‑ Groats and meal: of maize (corn)

Change to subheading 110313 from any other subheading

 

110319

‑ Groats and meal: of other cereals

Change to subheading 110319 from any other subheading

 

110320

‑ Pellets

Change to subheading 110320 from any other subheading

1104

 

Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground.

 

 

110412

‑ Rolled or flaked grains: of oats

Change to subheading 110412 from any other subheading

 

110419

‑ Rolled or flaked grains: of other cereals

Change to subheading 110419 from any other subheading

 

110422

‑ Other worked grains (for example, hulled, pearled, sliced or kibbled): of oats

Change to subheading 110422 from any other subheading

 

110423

‑ Other worked grains (for example, hulled, pearled, sliced or kibbled): of maize (corn)

Change to subheading 110423 from any other subheading

 

110429

‑ Other worked grains (for example, hulled, pearled, sliced or kibbled): of other cereals

Change to subheading 110429 from any other subheading

 

110430

‑ Germ of cereals, whole, rolled, flaked or ground

Change to subheading 110430 from any other subheading

1105

 

Flour, meal, powder, flakes, granules and pellets of potatoes.

 

 

110510

‑ Flour, meal and powder

Change to subheading 110510 from any other subheading

 

110520

‑ Flakes, granules and pellets

Change to subheading 110520 from any other subheading

1106

 

Flour, meal and powder of the dried leguminous vegetables of heading 0713, of sago or of roots or tubers of heading 0714 or of the products of Chapter 8.

 

 

110610

‑ Of the dried leguminous vegetables of heading 0713

Change to subheading 110610 from any other subheading

 

110620

‑ Of sago or of roots or tubers of heading 0714

Change to subheading 110620 from any other subheading

 

110630

‑ Of the products of Chapter 8

Change to subheading 110630 from any other subheading

1107

 

Malt, whether or not roasted.

 

 

110710

‑ Not roasted

Change to subheading 110710 from any other subheading

 

110720

‑ Roasted

Change to subheading 110720 from any other subheading

1108

 

Starches; inulin.

 

 

110811

‑ Starches: wheat starch

Change to subheading 110811 from any other subheading

 

110812

‑ Starches: maize (corn) starch

Change to subheading 110812 from any other subheading

 

110813

‑ Starches: potato starch

Change to subheading 110813 from any other subheading

 

110814

‑ Starches: manioc (cassava) starch

Change to subheading 110814 from any other subheading

 

110819

‑ Starches: other starches

Change to subheading 110819 from any other subheading

 

110820

‑ Inulin

Change to subheading 110820 from any other subheading

1109

 

Wheat gluten, whether or not dried.

Change to heading 1109 from any other heading

CHAPTER 12

OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER

1201

 

Soya beans, whether or not broken.

Change to heading 1201 from any other chapter

1202

 

Ground‑nuts, not roasted or otherwise cooked, whether or not shelled or broken.

Change to heading 1202 from any other chapter

1203

 

Copra.

Change to heading 1203 from any other chapter

1204

 

Linseed, whether or not broken.

Change to heading 1204 from any other chapter

1205

 

Rape or colza seeds, whether or not broken.

Change to heading 1205 from any other chapter

1206

 

Sunflower seeds, whether or not broken.

Change to heading 1206 from any other chapter

1207

 

Other oil seeds and oleaginous fruits, whether or not broken.

Change to heading 1207 from any other chapter

1208

 

Flours and meals of oil seeds or oleaginous fruits, other than those of mustard.

Change to heading 1208 from any other chapter

1209

 

Seeds, fruit and spores, of a kind used for sowing.

Change to heading 1209 from any other chapter

1210

 

Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin.

Change to heading 1210 from any other chapter

1211

 

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.

Change to heading 1211 from any other chapter

1212

 

Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included.

Change to heading 1212 from any other chapter

1213

 

Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets.

Change to heading 1213 from any other chapter

1214

 

Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.

Change to heading 1214 from any other chapter

CHAPTER 13

LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS

1301

 

Lac; natural gums, resins, gum‑resins and oleoresins (for example, balsams).

Change to heading 1301 from any other chapter

1302

 

Vegetable saps and extracts; pectic substances, pectinates and pectates; agar‑agar and other mucilages and thickeners, whether or not modified, derived from vegetable products.

Change to heading 1302 from any other chapter

CHAPTER 14

VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED

1401

 

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).

Change to heading 1401 from any other chapter

1404

 

Vegetable products not elsewhere specified or included.

Change to heading 1404 from any other chapter

CHAPTER 15

ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

Chapter Note: For the purposes of this Chapter, the refining process (chemical or physical) entails eliminating the odour, taste, colour and acidity of a crude fat or oil.

1501

 

Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503.

Change to heading 1501 from any other chapter or no change in tariff classification required provided that the good is produced by refining

1502

 

Fats of bovine animals, sheep or goats, other than those of heading 1503.

Change to heading 1502 from any other chapter or no change in tariff classification required provided that the good is produced by refining

1503

 

Lard stearin, lard oil, oleostearin, oleo‑oil and tallow oil, not emulsified or mixed or otherwise prepared.

Change to heading 1503 from any other chapter or no change in tariff classification required provided that the good is produced by refining

1504

 

Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified.

Change to heading 1504 from any other chapter or no change in tariff classification required provided that the good is produced by refining

1505

 

Wool grease and fatty substances derived therefrom (including lanolin).

Change to heading 1505 from any other chapter or no change in tariff classification required provided that the good is produced by refining

1506

 

Other animal fats and oils and their fractions, whether or not refined, but not chemically modified.

Change to heading 1506 from any other chapter or no change in tariff classification required provided that the good is produced by refining

1507

 

Soya‑bean oil and its fractions, whether or not refined, but not chemically modified.

Change to heading 1507 from any other chapter or no change in tariff classification required provided that the good is produced by refining

1508

 

Ground‑nut oil and its fractions, whether or not refined, but not chemically modified.

Change to heading 1508 from any other chapter or no change in tariff classification required provided that the good is produced by refining

1509

 

Olive oil and its fractions, whether or not refined, but not chemically modified.

Change to heading 1509 from any other chapter or no change in tariff classification required provided that the good is produced by refining

1510

 

Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509.

Change to heading 1510 from any other chapter or no change in tariff classification required provided that the good is produced by refining

1511

 

Palm oil and its fractions, whether or not refined, but not chemically modified.

Change to heading 1511 from any other chapter or no change in tariff classification required provided that the good is produced by refining

1512

 

Sunflower‑seed, safflower or cotton‑seed oil and fractions thereof, whether or not refined, but not chemically modified.

Change to heading 1512 from any other chapter or no change in tariff classification required provided that the good is produced by refining

1513

 

Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified.

Change to heading 1513 from any other chapter or no change in tariff classification required provided that the good is produced by refining

1514

 

Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified.

Change to heading 1514 from any other chapter or no change in tariff classification required provided that the good is produced by refining

1515

 

Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.

Change to heading 1515 from any other chapter or no change in tariff classification required provided that the good is produced by refining

1516

 

Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter‑esterified, re‑esterified or elaidinised, whether or not refined, but not further prepared.

Change to heading 1516 from any other chapter or no change in tariff classification required provided that the good is produced by refining

1517

 

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 1516.

Change to heading 1517 from any other chapter or no change in tariff classification required provided that the good is produced by refining

1518

 

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 1516; 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.

Change to heading 1518 from any other chapter or no change in tariff classification required provided that the good is produced by refining

1520

 

Glycerol, crude; glycerol waters and glycerol lyes.

Change to heading 1520 from any other heading or no change in tariff classification required provided that the good is produced by refining

1521

 

Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured.

Change to heading 1521 from any other chapter or no change in tariff classification required provided that the good is produced by refining

1522

 

Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes.

Change to heading 1522 from any other chapter or no change in tariff classification required provided that the good is produced by refining

CHAPTER 16

PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES

1601

 

Sausages and similar products, of meat, meat offal or blood; food preparations based on these products.

Change to heading 1601 from any other chapter

1602

 

Other prepared or preserved meat, meat offal or blood.

Change to heading 1602 from any other chapter

1603

 

Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates.

Change to heading 1603 from any other chapter

1604

 

Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs.

Change to heading 1604 from any other chapter

1605

 

Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved.

Change to heading 1605 from any other chapter

CHAPTER 17

SUGARS AND SUGAR CONFECTIONERY

Chapter Note: For the purposes of this Chapter, refining is the transformation of cane raw sugar to refined sugar using the processes of clarification (carbonatation or phosphatation), decolourisation (by absorbent carbon or ion exchange resin) and crystallisation.

1701

 

Cane or beet sugar and chemically pure sucrose, in solid form.

 

 

170111

‑ Raw sugar not containing added flavouring or colouring matter : cane sugar

Change to subheading 170111 from any other subheading

 

170112

‑ Raw sugar not containing added flavouring or colouring matter : beet sugar

Change to subheading 170112 from any other subheading

 

170191

‑ Other: containing added flavouring or colouring matter

Change to subheading 170191 from any other subheading or no change in tariff classification required provided that the good is produced by refining

 

170199

‑ Other: other

Change to subheading 170199 from any other subheading or no change in tariff classification required provided that the good is produced by refining

1702

 

Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel.

 

 

170211

‑ Lactose and lactose syrup : Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter

Change to subheading 170211 from any other subheading or no change in tariff classification required provided that the good is produced by refining

 

170219

‑ Lactose and lactose syrup: other

Change to subheading 170219 from any other subheading or no change in tariff classification required provided that the good is produced by refining

 

170220

‑ Maple sugar and maple syrup

Change to subheading 170220 from any other subheading or no change in tariff classification required provided that the good is produced by refining

 

170230

‑ Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose

Change to subheading 170230 from any other subheading or no change in tariff classification required provided that the good is produced by refining

 

170240

‑ Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar

Change to subheading 170240 from any other subheading or no change in tariff classification required provided that the good is produced by refining

 

170250

‑ Chemically pure fructose

Change to subheading 170250 from any other subheading or no change in tariff classification required provided that the good is produced by refining

 

170260

‑ Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose, excluding invert sugar

Change to subheading 170260 from any other subheading or no change in tariff classification required provided that the good is produced by refining

 

170290

‑ Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose

Change to subheading 170290 from any other subheading or no change in tariff classification required provided that the good is produced by refining

1703

 

Molasses resulting from the extraction or refining of sugar.

 

 

170310

‑ Cane molasses

Change to subheading 170310 from any other subheading

 

170390

‑ Other

Change to subheading 170390 from any other subheading

1704

 

Sugar confectionery (including white chocolate), not containing cocoa.

 

 

170410

‑ Chewing gum, whether or not sugar‑coated

Change to subheading 170410 from any other subheading

 

170490

‑ Other

Change to subheading 170490 from any other subheading

CHAPTER 18

COCOA AND COCOA PREPARATIONS

1801

 

Cocoa beans, whole or broken, raw or roasted.

Change to heading 1801 from any other chapter

1802

 

Cocoa shells, husks, skins and other cocoa waste.

Change to heading 1802 from any other chapter

1803

 

Cocoa paste, whether or not defatted.

 

 

180310

‑ Not defatted

Change to subheading 180310 from any other subheading

 

180320

‑ Wholly or partly defatted

Change to subheading 180320 from any other subheading

1804

 

Cocoa butter, fat and oil.

Change to heading 1804 from any other heading

1805

 

Cocoa powder, not containing added sugar or other sweetening matter.

Change to heading 1805 from any other heading

1806

 

Chocolate and other food preparations containing cocoa.

 

 

180610

‑ Cocoa powder, containing added sugar or other sweetening matter.

Change to subheading 180610 from any other subheading

 

180620

‑ Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg

Change to subheading 180620 from any other heading

 

180631

‑ Other, in blocks, slabs or bars, filled

Change to subheading 180631 from any other subheading

 

180632

‑ Other, in blocks, slabs or bars, not filled

Change to subheading 180632 from any other subheading

 

180690

‑ Other

Change to subheading 180690 from any other subheading

CHAPTER 19

PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS

1901

 

Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 percent by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included.

 

 

190110

‑ Preparations for infant use, put up for retail sale

Change to subheading 190110 from any other heading; or

No change in tariff classification is required, provided that there is a regional value content of not less than 30 per cent based on the build‑up method or 40 per cent based on the build‑down method

 

190120

‑ Mixes and doughs for the preparation of bakers' wares of heading 1905

Change to subheading 190120 from any other heading; or

No change in tariff classification is required, provided that there is a regional value content of not less than 30 per cent based on the build‑up method or 40 per cent based on the build‑down method

 

190190

‑ Other

Change to subheading 190190 from any other chapter; or

No change in tariff classification is required, provided that there is a regional value content of not less than 30 per cent based on the build‑up method or 40 per cent based on the build‑down method

1902

 

Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared.

Change to heading 1902 from any other chapter; or

No change in tariff classification is required, provided that there is a regional value content of not less than 30 per cent based on the build‑up method or 40 per cent based on the build‑down method

1903

 

Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms.

Change to heading 1903 from any other chapter; or

No change in tariff classification is required, provided that there is a regional value content of not less than 30 per cent based on the build‑up method or 40 per cent based on the build‑down method

1904

 

Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)), 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.

Change to heading 1904 from any other chapter; or

No change in tariff classification is required, provided that there is a regional value content of not less than 30 per cent based on the build‑up method or 40 per cent based on the build‑down method

1905

 

Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products.

Change to heading 1905 from any other chapter; or

No change in tariff classification is required, provided that there is a regional value content of not less than 30 per cent based on the build‑up method or 40 per cent based on the build‑down method

CHAPTER 20

PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS

2001

 

Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid.

Change to heading 2001 from any other heading

2002

 

Tomatoes prepared or preserved otherwise than by vinegar or acetic acid.

 

 

200210

‑ Tomatoes, whole or in pieces

Change to subheading 200210 from any other heading

 

200290

‑ Other

Change to subheading 200290 from any other subheading

2003

 

Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid.

Change to heading 2003 from any other heading

2004

 

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006.

Change to heading 2004 from any other heading

2005

 

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006.

Change to heading 2005 from any other heading

2006

 

Vegetables, fruit, nuts, fruit‑peel and other parts of plants, preserved by sugar (drained, glace or crystallised).

Change to heading 2006 from any other heading

2007

 

Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter.

Change to heading 2007 from any other heading

2008

 

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.

 

 

200811

‑ Ground‑nuts

Change to subheading 200811 from any other heading

 

200819

‑ Other, including mixtures

Change to subheading 200819 from any other heading; or

No change in tariff classification is required, provided that there is a regional value content of not less than 30 per cent based on the build‑up method or 40 per cent based on the build‑down method

 

200820

‑ Pineapples

Change to subheading 200820 from any other heading

 

200830

‑ Citrus fruit

Change to subheading 200830 from any other heading

 

200840

‑ Pears

Change to subheading 200840 from any other heading

 

200850

‑ Apricots

Change to subheading 200850 from any other heading

 

200860

‑ Cherries

Change to subheading 200860 from any other heading

 

200870

‑ Peaches, including nectarines

Change to subheading 200870 from any other heading

 

200880

‑ Strawberries

Change to subheading 200880 from any other heading

 

200891

‑ Palm hearts

Change to subheading 200891 from any other heading

 

200892

‑ Mixtures

Change to subheading 200892 from any other heading; or

No change in tariff classification is required, provided that there is a regional value content of not less than 30 per cent based on the build‑up method or 40 per cent based on the build‑down method

 

200899

‑ Other

Change to subheading 200899 from any other heading

2009

 

Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar other sweetening matter.

Change to heading 2009 from any other heading; or

No change in tariff classification is required, provided that there is a regional value content of not less than 30 per cent based on the build‑up method or 40 per cent based on the build‑down method

CHAPTER 21

MISCELLANEOUS EDIBLE PREPARATIONS

2101

 

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.

Change to heading 2101 from any other heading

2102

 

Yeasts (active or inactive); other single‑cell micro‑organisms, dead (but not including vaccines of heading 3002); prepared baking powders.

Change to heading 2102 from any other heading

2103

 

Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard.

 

 

210310

‑ Soya sauce

Change to subheading 210310 from any other subheading

 

210320

‑ Tomato ketchup and other tomato sauces

Change to subheading 210320 from any other subheading

 

210330

 ‑ Mustard flour and meal and prepared mustard

Change to subheading 210330 from any other subheading

 

210390

 ‑ Other

Change to subheading 210390 from any other subheading

2104

 

Soups and broths and preparations therefor; homogenised composite food preparations.

 

 

210410

‑ Soups and broths and preparations therefor

Change to subheading 210410 from any other subheading

 

210420

‑ Homogenised composite food preparations

Change to subheading 210420 from any other subheading

2105

 

Ice cream and other edible ice, whether or not containing cocoa.

Change to heading 2105 from any other heading

2106

 

Food preparations not elsewhere specified or included.

 

 

210610

‑ Protein concentrates and textured protein substances

Change to subheading 210610 from any other subheading

 

210690

‑ Other

Change to subheading 210690 from any other subheading; or

No change in tariff classification is required, provided that there is a regional value content of not less than 30 per cent based on the build‑up method or 40 per cent based on the build‑down method

CHAPTER 22

BEVERAGES, SPIRITS AND VINEGAR

Chapter Note: A good of heading 2208 (excluding subheading 220890) shall not be considered to be originating solely by reason of mere dilution with water or another substance that does not materially alter the characteristics of the good.

2201

 

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow.

Change to heading 2201 from any other chapter

2202

 

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non‑alcoholic beverages, not including fruit or vegetable juices of heading 2009.

Change to heading 2202 from any other heading

2203

 

Beer made from malt.

Change to heading 2203 from any other heading

2204

 

Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009.

 

 

220410

‑ Sparkling wine

Change to subheading 220410 from any other subheading

 

220421

‑ Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: in containers holding 2 l  or less

Change to subheading 220421 from any other subheading except 220429

 

220429

‑ Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: other

Change to subheading 220429 from any other subheading

 

220430

‑ Other grape must

Change to subheading 220430 from any other subheading

2205

 

Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances

 

 

220510

‑ In containers holding 2 l or less

Change to subheading 220510 from any other subheading except 220590

 

220590

‑ Other

Change to subheading 220590 from any other subheading

2206

 

Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non‑alcoholic beverages, not elsewhere specified or included.

Change to heading 2206 from any other heading

2207

 

Undenatured ethyl alcohol of an alcoholic strength by volume of 80 percent vol or higher; ethyl alcohol and other spirits, denatured, of any strength.

Change to heading 2207 from any other heading

2208

 

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 percent vol; spirits, liqueurs and other spirituous beverages.

 

 

220830

‑ Whiskies

Change to subheading 220830 from any other subheading

 

220840

‑ Rum and other spirits obtained by distilling fermented sugar‑cane products

Change to subheading 220840 from any other subheading

 

220850

‑ Gin and Geneva

Change to subheading 220850 from any other subheading

 

220860

‑ Vodka

Change to subheading 220860 from any other subheading

 

220870

‑ Liqueurs and cordials

Change to subheading 220870 from any other subheading

 

220890

‑ Other

Change to subheading 220890 from any other subheading

2209

 

Vinegar and substitutes for vinegar obtained from acetic acid.

Change to heading 2209 from any other heading

CHAPTER 23

RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER

2301

 

Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves.

Change to heading 2301 from any other chapter

 

2302

 

Bran, sharps 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.

Change to heading 2302 from any other heading

2303

 

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.

Change to heading 2303 from any other chapter

2304

 

Oil‑cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya‑bean oil.

Change to heading 2304 from any other heading

2305

 

Oil‑cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground‑nut oil.

Change to heading 2305 from any other heading

2306

 

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 2304 or 2305.

Change to heading 2306 from any other heading

2307

 

Wine lees; argol.

Change to heading 2307 from any other heading

2308

 

Vegetable materials and vegetable waste, vegetable residues and by‑products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included.

Change to heading 2308 from any other heading

2309

 

Preparations of a kind used in animal feeding.

Change to heading 2309 from any other heading

CHAPTER 24

TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

2401

 

Unmanufactured tobacco; tobacco refuse.

Change to heading 2401 from any other chapter

2402

 

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes.

Change to heading 2402 from any other heading

2403

 

Other manufactured tobacco and manufactured tobacco substitutes; homogenised or reconstituted tobacco; tobacco extracts and essences.

Change to heading 2403 from any other heading

CHAPTER 25

SALT; SULPHUR; EARTHS AND STONE; PLASTERING MATERIALS, LIME AND CEMENT

2501

 

Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti‑caking or free‑flowing agents; sea water.

Change to heading 2501 from any other heading

2502

 

Unroasted iron pyrites.

Change to heading 2502 from any other heading

2503

 

Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur.

Change to heading 2503 from any other heading

2504

 

Natural graphite.

Change to heading 2504 from any other heading

2505

 

Natural sands of all kinds, whether or not coloured, other than metal‑bearing sands of Chapter 26.

Change to heading 2505 from any other heading

2506

 

Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

Change to heading 2506 from any other heading

2507

 

Kaolin and other kaolinic clays, whether or not calcined.

Change to heading 2507 from any other heading

2508

 

Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite, whether or not calcined; mullite; chamotte or dinas earths.

Change to heading 2508 from any other heading

2509

 

Chalk.

Change to heading 2509 from any other heading

2510

 

Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk.

Change to heading 2510 from any other heading

2511

 

Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816.

Change to heading 2511 from any other heading

2512

 

Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less.

Change to heading 2512 from any other heading

2513

 

Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heat‑treated.

Change to heading 2513 from any other heading

2514

 

Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

Change to heading 2514 from any other heading

2515

 

Marble, travertine, ecaussine and other calcareous monumental or building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.

Change to heading 2515 from any other heading

2516

 

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 of a rectangular (including square) shape.

Change to heading 2516 from any other heading

2517

 

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 2515 or 2516, whether or not heat‑treated.

 

 

251710

‑ 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

Change to subheading 251710 from any other heading

 

251720

‑ Macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in subheading 251710

Change to subheading 251720 from any other heading

 

251730

‑ Tarred macadam

Change to subheading 251730 from any other subheading

 

251741

‑ Granules, chippings and powder, of stones of heading 2515 or 2516, whether or not heat‑treated, of marble

Change to subheading 251741 from any other heading

 

251749

‑ Granules, chippings and powder, of stones of heading 2515 or 2516, whether or not heat‑treated: other than marble

Change to subheading 251749 from any other heading

2518

 

Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix.

Change to heading 2518 from any other heading

2519

 

Natural magnesium carbonate (magnesite); fused magnesia; dead‑burned (sintered) magnesia, whether or not containing small quantities of other oxides added before sintering; other magnesium oxide, whether or not pure.

Change to heading 2519 from any other heading

2520

 

Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders.

Change to heading 2520 from any other heading

2521

 

Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement.

Change to heading 2521 from any other heading

2522

 

Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825.

Change to heading 2522 from any other heading

2523

 

Portland cement, aluminous cement, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the form of clinkers.

 

 

252310

‑ Cement clinkers

Change to subheading 252310 from any other heading

 

252321

‑ Portland cement: white cement, whether or not artificially coloured

Change to subheading 252321 from any other subheading, except from subheading 252329 through 252390

 

252329

‑ Portland cement: other

Change to subheading 252329 from any other subheading, except from subheading 252321 through 252390

 

252330

‑ Aluminous cement

Change to subheading 252330 from any other heading

 

252390

‑ Other hydraulic cements

Change to subheading 252390 from any other heading

2524

 

Asbestos.

Change to heading 2524 from any other heading

2525

 

Mica, including splittings; mica waste.

Change to heading 2525 from any other heading

2526

 

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.

Change to heading 2526 from any other heading

2528

 

Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85 percent of H3B03 calculated on the dry weight.

Change to heading 2528 from any other heading

2529

 

Feldspar; leucite; nepheline and nepheline syenite; fluorspar.

Change to heading 2529 from any other heading

2530

 

Mineral substances not elsewhere specified or included.

Change to heading 2530 from any other heading

CHAPTER 26

ORES, SLAG AND ASH

2601

 

Iron ores and concentrates, including roasted iron pyrites.

Change to heading 2601 from any other heading

2602

 

Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20 percent or more, calculated on the dry weight.

Change to heading 2602 from any other heading

2603

 

Copper ores and concentrates.

Change to heading 2603 from any other heading

2604

 

Nickel ores and concentrates.

Change to heading 2604 from any other heading

2605

 

Cobalt ores and concentrates.

Change to heading 2605 from any other heading

2606

 

Aluminium ores and concentrates.

Change to heading 2606 from any other heading

2607

 

Lead ores and concentrates.

Change to heading 2607 from any other heading

2608

 

Zinc ores and concentrates.

Change to heading 2608 from any other heading

2609

 

Tin ores and concentrates.

Change to heading 2609 from any other heading

2610

 

Chromium ores and concentrates.

Change to heading 2610 from any other heading

2611

 

Tungsten ores and concentrates.

Change to heading 2611 from any other heading

2612

 

Uranium or thorium ores and concentrates.

Change to heading 2612 from any other heading

2613

 

Molybdenum ores and concentrates.

Change to heading 2613 from any other heading

2614

 

Titanium ores and concentrates.

Change to heading 2614 from any other heading

2615

 

Niobium, tantalum, vanadium or zirconium ores and concentrates.

Change to heading 2615 from any other heading

2616

 

Precious metal ores and concentrates.

Change to heading 2616 from any other heading

2617

 

Other ores and concentrates.

Change to heading 2617 from any other heading

2618

 

Granulated slag (slag sand) from the manufacture of iron or steel.

Change to heading 2618 from any other heading

2619

 

Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel.

Change to heading 2619 from any other heading

2620

 

Slag, ash and residues (other than from the manufacture of iron or steel), containing metals, arsenic or their compounds.

Change to heading 2620 from any other heading

2621

 

Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste.

Change to heading 2621 from any other heading

CHAPTER 27

MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES

Chapter Note: For the purposes of this chapter, a “chemical reaction” is a process (including a biochemical process) which results in a molecule with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule

The following are not considered to be chemical reactions for the purposes of this definition:

    (a)   dissolving in water or other solvents;

    (b)   the elimination of solvents including solvent water; or

    (c)   the addition or elimination of water of crystallization

For the purposes of heading 2710, the following processes confer origin:

    (a)   Atmospheric distillation ‑ A separation process in which petroleum oils are converted, in a distillation tower, into fractions according to boiling point and the vapour then condensed into different liquefied fractions Liquefied petroleum gas, naphtha, gasoline, kerosene, diesel/heating oil, light gas oils, and lubricating oil are produced from petroleum distillation

    (b)   Vacuum distillation ‑ Distillation at a pressure below atmospheric but not so low that it would be classed as molecular distillation Vacuum distillation is useful for distilling high‑boiling and heat‑sensitive materials such as heavy distillates in petroleum oils to produce light to heavy vacuum gas oils and residuum In some refineries, gas oils may be further processed into lubricating oils

2701

 

Coal; briquettes, ovoids and similar solid fuels manufactured from coal.

Change to heading 2701 from any other heading

2702

 

Lignite, whether or not agglomerated, excluding jet.

Change to heading 2702 from any other heading

2703

 

Peat (including peat litter), whether or not agglomerated.

Change to heading 2703 from any other heading

2704

 

Coke and semi‑coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon.

Change to heading 2704 from any other heading

2705

 

Coal gas, water gas, producer gas and similar gases, other than petroleum gases and other gaseous hydrocarbons.

Change to heading 2705 from any other heading

2706

 

Tar distilled from coal, from lignite or from peat, and other mineral tars, whether or not dehydrated or partially distilled, including reconstituted tars.

Change to heading 2706 from any other heading

2707

 

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 non‑aromatic constituents.

 

 

270710

‑ Benzol (benzene)

Change to subheading 270710 from any other heading; or

Change to subheading 270710 from any other subheading provided that the good resulting from such change is the product of a chemical reaction

 

270720

‑ Toluol (toluene)

Change to subheading 270720 from any other heading; or

Change to subheading 270720 from any other subheading provided that the good resulting from such change is the product of a chemical reaction

 

270730

‑ Xylol (xylenes)

Change to subheading 270730 from any other heading; or

Change to subheading 270730 from any other subheading provided that the good resulting from such change is the product of a chemical reaction

 

270740

‑ Naphthalene

Change to subheading 270740 from any other heading; or

Change to subheading 270740 from any other subheading provided that the good resulting from such change is the product of a chemical reaction

 

270750

‑  Other aromatic hydrocarbon mixtures of which 65 percent or more by volume (including losses) distils at 250EC by the ASTM D 86 method

Change to subheading 270750 from any other heading; or

Change to subheading 270750 from any other subheading provided that the good resulting from such change is the product of a chemical reaction

 

270791

‑ Other: creosote oils

Change to subheading 270791 from any other heading; or

Change to subheading 270791 from any other subheading provided that the good resulting from such change is the product of a chemical reaction

 

270799

‑ Other: other

Change to subheading 270799 from any other heading; or

Change to subheading 270799 from any other subheading provided that the good resulting from such change is the product of a chemical reaction

2708

 

Pitch and pitch coke, obtained from coal tar or from other mineral tars.

Change to heading 2708 from any other heading

2709

 

Petroleum oils and oils obtained from bituminous minerals, crude.

Change to heading 2709 from any other heading

2710

 

Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 percent or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils.

Change to heading 2710 from any other heading; or

Change to any good of heading 2710 from any other good of heading 2710, provided that the good resulting from such a change is the product of a chemical reaction, atmospheric distillation or vacuum distillation

2711

 

Petroleum gases and other gaseous hydrocarbons.

 

 

271111

‑ Liquefied natural gas

Change to subheading 271111 from any other subheading except from subheading 271121

 

271112

‑ Liquefied propane

Change to subheading 271112 from any other subheading except from subheading 271129

 

271113

‑ Liquefied butane

Change to subheading 271113 from any other subheading except from subheading 271129

 

271114

‑ Liquefied ethylene, propylene, butylene and butadiene

Change to subheading 271114 from any other subheading except from subheading 271129

 

271119

‑ Liquefied, other gases

Change to subheading 271119 from any other subheading except from subheading 271129

 

271121

‑ Natural gas, in gaseous state

Change to subheading 271121 from any other subheading except from subheading 271111

 

271129

‑ Other gases, in gaseous state

Change to subheading 271129 from any other subheading except from subheading 271112 through 271121

2712

 

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 coloured.

Change to heading 2712 from any other heading

2713

 

Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals.

Change to heading 2713 from any other heading

2714

 

Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks.

Change to heading 2714 from any other heading

2715

 

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).

Change to heading 2715 from any other heading except from heading 2714 or subheading 271320

2716

 

Electrical energy.

Change to heading 2716 from any other heading

 

 

 

SECTION VI

PRODUCTS OF THE CHEMICAL INDUSTRY OR ALLIED INDUSTRIES (Chapters 28‑38)

 

 

 

1. Chemical Reaction Origin Rule
Any good of Chapters 28 through 38, except a good of heading 3823, that is the product of a chemical reaction shall be considered to be a New Zealand originating good if the chemical reaction occurred in Australia or New Zealand. Notwithstanding any of the line‑by‑line rules, the “chemical reaction” rule may be applied to any good classified in the above chapters.
Note: For purposes of this section, a “chemical reaction” is a process (including a biochemical process) which results in a molecule with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of the molecule.
The following are not considered to be chemical reactions for the purposes of determining whether a product is an originating good:

   (a)   dissolving in water or other solvents;

    (b)   the elimination of solvents including solvent water; or

    (c)   the addition or elimination of water of crystallization.

 

 

 

 

2. Purification Origin Rule
For the purposes of Chapters 28 through 35 and Chapter 38, purification is considered to be origin‑conferring provided that one of the following criteria is satisfied:

    (a)   purification of a good resulting in the elimination of 80 percent based on the content of existing impurities; or

    (b)   the reduction or elimination of impurities resulting in a good suitable for one or more of the following applications:

            (i)   pharmaceutical, medicinal, cosmetic, veterinary, or food grade substances;

           (ii)   chemical products and reagents for analytical, diagnostic or laboratory uses;

          (iii)   elements and components for use in micro‑elements;

          (iv)   specialized optical uses;

           (v)   non toxic uses for health and safety;

          (vi)   biotechnical use;

         (vii)   carriers used in a separation process; or

        (viii)   nuclear grade uses.

 

 

 

3. Mixtures and Blends Origin Rule
For the purposes of Chapters 30 and 31, heading 3302, subheading 3502.20, headings 3506 through 3507 and heading 3707, the deliberate and proportionally controlled mixing or blending (including dispersing) of materials to conform to predetermined specifications which results in the production of a good having physical or chemical characteristics which are relevant to the purposes or uses of the good and are different from the input materials is considered to be origin‑conferring.

 

 

 

4. Change in Particle Size Origin Rule
For the purposes of Chapters 30 and 31:

    (a)   the deliberate and controlled reduction in particle size of a good, other than by merely crushing (or pressing) resulting in a good having a defined particle size, defined particle size distribution or defined surface area, which are relevant to the purposes of the resulting good and have different physical or chemical characteristics from the input materials is considered to be origin‑conferring; or

    (b)   the deliberate and controlled modification in particle size of a good, other than by merely pressing, resulting in a good having a defined particle size, defined particle size distribution or defined surface area, which are relevant to the purposes of the resulting good and have different physical or chemical characteristics from the input materials is considered to be origin‑conferring.

 

 

 

5. Standards Materials Origin Rule
For the purposes of Chapters 28 through 32, Chapter 35 and Chapter 38, the production of standards materials is considered to be origin‑conferring. For the purposes of this rule standards materials (including standard solutions) are preparations suitable for analytical, calibrating or referencing uses having precise degrees of purity or proportions which are certified by the manufacturer.

 

 

 

6. Isomer Separation Origin Rule
For the purposes of Chapters 28 through 32 and Chapter 35, the isolation or separation of isomers from mixtures of isomers is to be considered origin‑conferring.

 

 

 

7. Separation prohibition
A non‑originating material or component will not be deemed to have satisfied all applicable requirements of these rules by reason of change from one classification to another merely as the result of the separation of one or more individual materials or components from a man‑made mixture unless the isolated material or component, itself also underwent a chemical reaction.

CHAPTER 28

INORGANIC CHEMICALS; ORGANIC OR INORGANIC COMPOUNDS OF PRECIOUS METALS, OF RARE‑EARTH METALS, OF RADIOACTIVE ELEMENTS OR OF ISOTOPES

2801

 

Fluorine, chlorine, bromine and iodine.

 

 

280110

‑ Chlorine

Change to subheading 280110 from any other subheading

 

280120

‑ Iodine

Change to subheading 280120 from any other subheading

 

280130

‑ Fluorine; bromine

Change to subheading 280130 from any other subheading

2802

 

Sulphur, sublimed or precipitated; colloidal sulphur.

Change to heading 2802 from any other heading except from heading 2503

2803

 

Carbon (carbon blacks and other forms of carbon not elsewhere specified or included).

Change to heading 2803 from any other heading

2804

 

Hydrogen, rare gases and other non‑metals.

 

 

280410

‑ Hydrogen

Change to subheading 280410 from any other subheading

 

280421

‑ Rare gases, argon

Change to subheading 280421 from any other subheading

 

280429

‑ Rare gases: other

Change to subheading 280429 from any other subheading

 

280430

‑ Nitrogen

Change to subheading 280430 from any other subheading

 

280440

‑ Oxygen

Change to subheading 280440 from any other subheading

 

280450

‑ Boron; tellurium

Change to subheading 280450 from any other subheading

 

280461

‑ Silicon: containing by weight not less than 99.99 percent of silicon

Change to subheading 280461 from any other subheading except from subheading 280469

 

280469

‑ Silicon: other

Change to subheading 280469 from any other subheading except from subheading 280461

 

280470

‑ Phosphorus

Change to subheading 280470 from any other subheading

 

280480

‑ Arsenic

Change to subheading 280480 from any other subheading

 

280490

‑ Selenium

Change to subheading 280490 from any other subheading

2805

 

Alkali or alkaline‑earth metals; rare‑earth metals, scandium and yttrium, whether or not intermixed or interalloyed; mercury.

Change to heading 2805 from any other heading

2806

 

Hydrogen chloride (hydrochloric acid); chlorosulphuric acid.

 

 

280610

‑ Hydrogen chloride (hydrochloric acid)

Change to subheading 280610 from any other subheading

 

280620

‑ Chlorosulphuric acid

Change to subheading 280620 from any other subheading

2807

 

Sulphuric acid; oleum.

Change to heading 2807 from any other heading

2808

 

Nitric acid; sulphonitric acids.

Change to heading 2808 from any other heading

2809

 

Diphosphorous pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined.

 

 

280910

‑Diphosphorus pentaoxide

Change to subheading 280910 from any other subheading

 

280920

‑ Phosphoric acid and polyphosphoric acids

Change to subheading 280920 from any other subheading

2810

 

Oxides of boron; boric acids.

Change to heading 2810 from any other heading

2811

 

Other inorganic acids and other inorganic oxygen compounds of non‑metals.

 

 

281111

‑ Other inorganic acid, hydrogen fluoride (hydrofluoric acid)

Change to subheading 281111 from any other subheading

 

281119

‑ Other inorganic acid, other than hydrogen fluoride (hydrofluoric acid)

Change to subheading 281119 from any other subheading except from subheading 281122

 

281121

‑ Carbon dioxide

Change to subheading 281121 from any other subheading

 

281122

‑ Silicon dioxide

Change to subheading 281122 from any other subheading except from subheading 250510, 250610 or 281119

 

281129

‑ Other inorganic oxygen compounds of non‑metals

Change to subheading 281129 from any other subheading

2812

 

Halides and halide oxides of non‑metals.

 

 

281210

‑ Chlorides and chloride oxides

Change to subheading 281210 from any other subheading

 

281290

‑ Other

Change to subheading 281290 from any other subheading

2813

 

Sulphides of non‑metals; commercial phosphorus trisulphide.

 

 

281310

‑  Carbon disulphide

Change to subheading 281310 from any other subheading

 

281390

‑  Other

Change to subheading 281390 from any other subheading

2814

 

Ammonia, anhydrous or in aqueous solution.

Change to heading 2814 from any other heading

2815

 

Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium.

 

 

281511

‑ Sodium hydroxide (caustic soda), in solid form

Change to subheading 281511 from any other subheading except from subheading 281512

 

281512

‑ Sodium hydroxide (caustic soda), in aqueous solution (soda lye or liquid soda)

Change to subheading 281512 from any other subheading except from subheading 281511

 

281520

‑ Potassium hydroxide (caustic potash)

Change to subheading 281520 from any other subheading

 

281530

‑ Peroxides of sodium or potassium

Change to subheading 281530 from any other subheading

2816

 

Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium.

 

 

281610

‑ Hydroxide and peroxide of magnesium

Change to subheading 281610 from any other subheading

 

281640

‑ Oxides, hydroxides and peroxides, of strontium or barium

Change to subheading 281640 from any other subheading, except a change to oxide, hydroxide or peroxide of strontium from subheading 253090

2817

 

Zinc oxide; zinc peroxide.

Change to heading 2817 from any other heading except from heading 2608

2818

 

Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide.

 

 

281810

‑ Artificial corundum, whether or not chemically defined

Change to subheading 281810 from any other subheading except from heading 2606 or subheading 262040

 

281820

‑ Aluminium oxide, other than artificial corundum

Change to subheading 281820 from any other subheading except from heading 2606 or subheading 262040

 

281830

‑ Aluminium hydroxide

Change to subheading 281830 from any other subheading except from heading 2606 or subheading 262040

2819

 

Chromium oxides and hydroxides.

 

 

281910

‑ Chromium trioxide

Change to subheading 281910 from any other subheading

 

281990

‑ Other

Change to subheading 281990 from any other subheading

2820

 

Chromium oxides and hydroxides.

 

 

282010

‑ Manganese dioxide

Change to subheading 282010 from any other subheading except from subheading 253090 or heading 2602

 

282090

‑ Other

Change to subheading 282090 from any other subheading except from subheading 253090 or heading 2602

2821

 

Iron oxides and hydroxides; earth colours containing 70 percent or more by weight of combined iron evaluated as Fe2O3.

 

 

282110

‑ Iron oxides and hydroxides

Change to subheading 282110 from any other subheading

 

282120

‑ Earth colours

Change to subheading 282120 from any other subheading except from subheading 253030 or subheading 260111 through 260120

2822

 

Cobalt oxides and hydroxides; commercial cobalt oxides.

Change to heading 2822 from any other heading except from heading 2605

2823

 

Titanium oxides.

Change to heading 2823 from any other heading

2824

 

Lead oxides; red lead and orange lead.

 

 

282410

‑ Lead monoxide (litharge, massicot)

Change to subheading 282410 from any other subheading except from heading 2607

 

282490

‑ Other

Change to subheading 282490 from any other subheading except from heading 2607

2825

 

Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides.

 

 

282510

‑ Hydrazine and hydroxylamine and their inorganic salts

Change to subheading 282510 from any other subheading

 

282520

‑ Lithium oxide and hydroxide

Change to subheading 282520 from any other subheading

 

282530

‑ Vanadium oxides and hydroxides

Change to subheading 282530 from any other subheading

 

282540

‑ Nickel oxides and hydroxides

Change to subheading 282540 from any other subheading

 

282550

‑ Copper oxides and hydroxides

Change to subheading 282550 from any other subheading except from heading 2603

 

282560

‑ Germanium oxides and zirconium dioxide

Change to subheading 282560 from any other subheading except from subheading 261510

 

282570

‑ Molybdenum oxides and hydroxides

Change to subheading 282570 from any other subheading except from subheading 261310

 

282580

‑ Antimony oxides

Change to subheading 282580 from any other subheading except from subheading 261710

 

282590

‑ Other

Change to subheading 282590 from any other subheading provided that the good classified in subheading 282590 is the product of a chemical reaction

2826

 

Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts.

 

 

282612

‑ Fluorides: of aluminium

Change to subheading 282612 from any other subheading

 

282619

‑ Fluorides: other

Change to subheading 282619 from any other subheading

 

282630

‑ Sodium hexafluoroaluminate (synthetic cryolite)

Change to subheading 282630 from any other subheading

 

282690

‑ Other

Change to subheading 282690 from any other subheading

2827

 

Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides.

 

 

282710

‑ Ammonium chloride

Change to subheading 282710 from any other subheading

 

282720

‑ Calcium chloride

Change to subheading 282720 from any other subheading

 

282731

‑ Other chlorides: of magnesium

Change to subheading 282731 from any other subheading

 

282732

‑ Other chlorides: of aluminium