27 October 2006
	Schedule CLX - Socialist Republic of Viet Nam
	This Schedule is authentic only in the English 
	language
	3

	Schedule CLX - Socialist Republic of Viet Nam
	This Schedule is authentic only in the English language
	PART I - MOST-FAVOURED-NATION 
	SECTION I - Agricultural Products
	SECTION I - A  Tariffs
	Notes:
	1.  Where there is a rate indicated in the "Final Bound" column, the tariff reduction for that tariff line shall be implemented in equal annual stages beginning from 1 January 
	following the date of accession of the Socialist Republic of Viet Nam to the WTO.  Successive reductions shall be implemented on 1 January of each year until the final 
	bound rate is reached as indicated in the "implementation" column.  However, there are a few tariff lines that deviate from equal annual cuts, which are noted in the 
	implementation column accordingly.  The reduced rate will in each stage be rounded off to the first decimal.
	2.  Vietnam shall maintain:
	    a) Its applied rate, including other duties and charges, for HS 1205 (rape or colza (canola) seeds, whether or not broken) at a level no higher than that for HS 1201 (soya
	 beans, whether or not broken); 
	    b) Its applied rate, including other duties and charges, for HS 1208.90 (flours and meals of rape or colza (canola) seeds) at a level no higher than that for HS 1208.10 
	(flours and meals of soya beans);
	                                                                  
	    c)  Its applied rate, including other duties and charges, for HS 1514 (except HS 1514.91, 1514.99) (rape or colza (canola) oil and its fractions, whether or not refined,
	 but not chemically modified) at a level no higher than that for HS 1507 (soya-bean oil and its fractions, whether or not refined, but not chemically modified).  
	Specifically:
	     - For non-refined:  HS 1514.11.00, 1514.19.20 at a level not higher than that for HS 1507.10.00, 1507.90.20
	     - For refined:  HS 1514.19.10, 1514.19.90 at a level not higher than that for HS 1507.90.10, 1507.90.90
	    d)  Its applied rate, including other duties and charges, for HS 2306.41, 2306.49 (oil-cake and other solid residues, whether or not ground or in the form of pellets, 
	resulting from the extraction of rape and colza (canola) oil), at a level no higher than that for HS 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);	    e)  No later than three years from the date of accession, its applied rate, including other duties and charges, for feed peas (HS 0713.10.90 for animal feed) at a level 
	no higher than that for HS 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);
	    f)  Its applied rate for wine made from grapes naturally frozen on the vine, classified under HS 2204.21.11, at a level no higher than the lowest tariff rate applied to any 
	tariff line in HS heading 2204.  
	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
0101	Live horses, asses, mules and hinnies.
01011000	- Pure-bred breeding animals 	0	0
010190	- Other: 
01019010	- - Race horses 	5	0
01019020	- - Other horses 	5	0
01019090	- - Other 	5	0
0102	Live bovine animals. 
	4

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
01021000	- Pure-bred breeding animals	0	AU,CA	0
010290	- Other:
01029010	- - Oxen 	10	CA	0
01029020	- - Buffaloes 	5	CA	0
01029090	- - Other 	5	AU,CA	0
0103	Live swine.
01031000	- Pure-bred breeding animals	0	CA,US	0
	- Other:
01039100	- - Weighing less than 50 kg	5	CA,US	0
01039200	- - Weighing 50 kg or more	5	CA,US	0
0104	Live sheep and goats.
010410	- Sheep: 
01041010	- - Pure-bred breeding 	0	UY	0
01041090	- - Other 	5	UY	0
010420	- Goats:
01042010	- - Pure-bred breeding animals	0	0
01042090	- - Other	5	0
0105	Live poultry, that is to say, fowls of the 
	species Gallus domesticus, ducks, 
	geese, turkeys and guinea fowls.
	- Weighing not more than 185 g:
010511	- - Fowls of the species Gallus 
01051110	- - - Breeding fowls	0	0
01051190	- - - Other	20	10	2012	0
010512	- - Turkeys:
01051210	- - - Breeding turkeys	0	0
01051290	- - - Other	10	0
010519	- - Other:
01051910	- - - Breeding ducklings	0	0
01051920	- - - Other ducklings	10	0
01051930	- - - Breeding goslings	0	0
01051940	- - - Other goslings	10	0
01051950	- - - Breeding guinea fowls	0	0
01051990	- - - Other	10	0
	- Other:
010592	- - Fowls of the species Gallus 
	domesticus, weighing not more than 
01059210	- - - Breeding fowls	0	0
01059220	- - - Fighting cocks	5	0
01059290	- - - Other	10	0
	5

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
010593	- - Fowls of the species Gallus 
	domesticus, weighing more than 2,000 
01059310	- - - Breeding fowls	0	0
01059320	- - - Fighting cocks	5	0
01059390	- - - Other	10	0
010599	- - Other:
01059910	- - - Breeding ducks 	0	0
01059920	- - - Other ducks 	5	0
01059930	- - - Breeding geese, turkeys and 	0	0
	guinea fowls 
01059940	- - - Other geese, turkeys and guinea 	5	0
0106	Other live animals.
	- Mammals:
01061100	- - Primates	5	0
01061200	- - Whales, dolphins and porpoises 	5	0
	(mammals of the order Cetacea); 
	manatees and dugongs (mammals of 
	the order Sirenia)
01061900	- - Other 	5	0
01062000	- Reptiles (including snakes and turtles)	5	0
	- Birds: 
01063100	- - Birds of prey	5	0
01063200	- - Psittaciformes (including parrots, 	5	0
	parakeets, macaws and cockatoos)
01063900	- - Other	5	0
010690	- Other:
01069010	- - For human consumption 	5	0
01069090	- - Other 	5	0
02	Chapter 2 - Meat and edible meat offal 
0201	Meat of bovine animals, fresh or chilled.
02011000	- Carcasses and half-carcasses	35	30	2012	NZ	0
02012000	- Other cuts with bone in	20	NZ,US	0
02013000	- Boneless	20	14	2012	AR,AU,NZ,US,UY	0
0202	Meat of bovine animals, frozen.
02021000	- Carcasses and half-carcasses	20	CA,NZ,US	0
02022000	- Other cuts with bone in	20	CA,NZ,PY,US,UY	0
02023000	- Boneless	20	14	2012	AR,AU,CA,NZ,PY,US	0
	,UY
0203	Meat of swine, fresh, chilled or frozen.
	- Fresh or chilled:
02031100	- - Carcasses and half-carcasses	30	25	2012	CA,US	0
	6

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
02031200	- - Hams, shoulders and cuts thereof, 	30	25	2012	CA,US	0
	with bone in
02031900	- - Other	30	25	2012	CA,US	0
	- Frozen:
02032100	- - Carcasses and half carcasses	30	15	2012	CA,US	0
02032200	- - Hams, shoulders and cuts thereof, 	30	15	2012	CA,US	0
	with bone in
02032900	- - Other	30	15	2012	CA,US	0
0204	Meat of sheep or goats, fresh, chilled or
	 frozen.
02041000	- Carcasses and half-carcasses of 	10	7	2010	NZ	0
	lamb, fresh or chilled
	 - Other meat of sheep, fresh or chilled:
02042100	- - Carcasses and half-carcasses	10	7	2010	NZ	0
02042200	- - Other cuts with bone in	10	7	2010	AU,NZ	0
02042300	- - Boneless	10	7	2010	AU,NZ	0
02043000	- Carcasses and half-carcasses of 	10	7	2010	NZ	0
	lamb, frozen
	 - Other meat of sheep, frozen:
02044100	- - Carcasses and half-carcasses	10	7	2010	NZ	0
02044200	- - Other cuts with bone in	10	7	2010	AU,NZ	0
02044300	- - Boneless	10	7	2010	AU,NZ	0
02045000	- Meat of goats	10	7	2010	0
02050000	Meat of horses, asses, mules or 	10	0
	hinnies, fresh, chilled or frozen.
0206	Edible offal of bovine animals, swine, 
	sheep, goats, horses, asses, mules or 
	hinnies, fresh, chilled or frozen.
02061000	-Of bovine animals, fresh or chilled	15	CA,NZ	0
	- Of bovine animals, frozen:
02062100	- - Tongues	15	8	2011	CA,NZ,US	0
02062200	- - Livers	15	8	2011	CA,NZ,US	0
02062900	- - Other	15	8	2011	CA,NZ,US	0
02063000	- Of swine, fresh or chilled	15	8	2011	CA,US	0
	 - Of swine, frozen:
02064100	- - Livers	15	8	2011	CA,US	0
02064900	- - Other	15	8	2011	CA,US	0
02068000	- Other, fresh or chilled	10	CA	0
02069000	- Other, frozen	10	CA,NZ	0
0207	Meat and edible offal, of the poultry of 
	heading 01.05, fresh, chilled or frozen.
	- Of fowls of the species Gallus 
	7

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
02071100	- - Not cut in pieces, fresh or chilled	40	CA	0
02071200	- - Not cut in pieces, frozen	40	CA	0
02071300	- - Cuts and offal, fresh or chilled	40	CA	0
020714	- - Cuts and offal, frozen:
02071410	- - - Wings	20	CA,US	0
02071420	- - - Thighs	20	CA,US	0
02071430	- - - Livers	20	CA,US	0
02071490	- - - Other 	20	CA,US	0
	- Of turkeys:
02072400	- - Not cut in pieces, fresh or chilled	40	CA	0
02072500	- - Not cut in pieces, frozen	40	CA	0
02072600	- - Cuts and offal, fresh or chilled	40	CA	0
020727	- - Cuts and offal, frozen:
02072710	- - - Livers	20	CA,CN,US	0
02072790	- - - Other	20	CA,CN,US	0
	- Of ducks, geese or guinea fowls:
020732	- - Not cut in pieces, fresh or chilled:
02073210	- - - Of ducks	40	CA	0
02073220	- - - Of geese or guinea fowls	40	CA	0
020733	- - Not cut in pieces, frozen:
02073310	- - - Of ducks	40	CA	0
02073320	- - - Of geese or guinea fowls	40	CA	0
02073400	- - Fatty livers, fresh or chilled	15	CA	0
02073500	- - Other, fresh or chilled	15	CA	0
020736	- - Other, frozen:
02073610	- - - Fatty livers	15	CA,CN	0
02073620	- - - Cuts of ducks	15	CA,CN	0
02073630	- - - Cuts of geese or guinea fowls	15	CA,CN	0
0208	Other meat and edible meat offal, fresh,
	 chilled or frozen.
02081000	- Of rabbits or hares	10	0
02082000	- Frogs' legs	10	0
02083000	- Of primates 	20	10	2012	0
02084000	- Of whales, dolphins and porpoises 	20	10	2012	0
	(mammals of the order Cetacea); of 
	manatees and dugongs (mammals of 
	the order Sirenia) 
02085000	- Of reptiles (including snakes and 	20	10	2012	0
02089000	- Other 	10	5	2009	AU,US	0
	8

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
02090000	Pig fat, free of lean meat, and poultry 	20	10	2012	CA,US	0
	fat, not rendered or otherwise extracte, 
	fresh, chilled, frozen, salted, in brine, 
	dried or smoked.
0210	Meat and edible meat offal, salted, in 
	brine, dried or smoked; edible flours 
	and meals of meat or meat offal.
	- Meat of swine:
02101100	- - Hams, shoulders and cuts thereof, 	20	10	2012	CA,US	0
	with bone in
02101200	- - Bellies (streaky) and cuts thereof	20	10	2012	CA,US	0
021019	- - Other:
02101910	- - - Bacon	20	10	2012	CA,US	0
02101920	- - - Ham, boneless	20	10	2012	CA,US	0
02101990	- - - Other	20	10	2012	CA,US	0
02102000	- Meat of bovine animals	20	15	2010	CA	0
	- Other, including edible flours and 
	meals of meat and meat offal:
02109100	- - Of primates 	20	CA	0
02109200	- - Of whales, dolphins and porpoises 	20	CA	0
	(mammals of the order Cetacea); of 
	manatees and dugongs (mammals of 
	the order Sirenia)
02109300	- - Of reptiles (including snakes and 	20	0
021099	- - Other:
02109910	- - - Freeze dried chicken dice 	20	CA	0
02109920	- - - Dried pork skin 	20	CA	0
02109990	- - - Other 	20	CA	0
04	Chapter 4 - Dairy produce; birds eggs; 
	natural honey; edible products of animal
	 origin, not elsewhere specified or 
0401	Milk and cream, not concentrated nor 
	containing added sugar or other 
	sweetening matter.
04011000	- Of a fat content, by weight, not 	20	18	2009	AU,NZ	0
	exceeding 1%
04012000	- Of a fat content, by weight, exceeding 	20	18	2009	AU,NZ	0
	1% but not exceeding 6%
04013000	- Of a fat content, by weight, exceeding 	20	18	2009	AU,NZ	0
0402	Milk and cream, concentrated or 
	containing added sugar or other 
	9

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
040210	- In powder, granules or other solid 
	forms, of a fat content, by weight, not 
	exceeding 1.5%:
	- - Fit for human consumption: 
04021011	- - - Not containing added sugar or 	10	AU,CA,CE25,NZ,US	0
	other sweetening matter, in powder form 
04021012	- - - Not containing added sugar or 	30	25	2012	AU,CA,CE25,NZ,US	0
	other sweetening matter, in other form
04021013	- - - Other, in powder form	30	25	2012	AU,CA,CE25,NZ,US	0
04021019	- - - Other, in other form	35	30	2012	AU,CA,CE25,NZ,US	0
	- - Other:
04021021	- - - Not containing added sugar or 	10	AU,CA,CE25,NZ,US	0
	other sweetening matter, in powder form 
04021022	- - - Not containing added sugar or 	30	25	2012	AU,CA,CE25,NZ,US	0
	other sweetening matter, in other form
04021023	- - - Other, in powder form	35	30	2012	AU,CA,CE25,NZ,US	0
04021029	- - - Other, in other form	35	30	2012	AU,CA,CE25,NZ,US	0
	- In powder, granules or other solid 
	forms, of a fat content, by weight, 
040221	- - Not containing added sugar or other 
	sweetening matter: 
04022110	- - - In powder form	15	10	2012	AR,AU,CA,CE25,NZ,	0
	US
04022190	- - - In other form	30	25	2012	AR,AU,CA,CE25,NZ,	0
	US
040229	- - Other:
04022910	- - - In powder form	30	25	2012	AU,CA,CE25,NZ	0
04022990	- - - In other form	35	AU,CA,CE25,NZ	0
	- Other:
04029100	- - Not containing added sugar or other 	15	AU,CA,CE25,NZ,UY	0
	sweetening matter
04029900	- - Other	30	25	2010	AU,CA,CE25,NZ,UY	0
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
040310	- Yogurt: 
	- - Containing fruit, nuts, cocoa or 
	flavouring matter; liquid yogurt:
04031011	- - - In liquid form, including condensed 	30	25	2010	AU,DO,HN,NZ,US	0
04031019	- - - Other	30	20	2012	AU,DO,HN,NZ,US	0
	10

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
	- - Other:
04031091	- - - In condensed form 	30	25	2010	AU,DO,HN,NZ,US	0
04031099	- - - Other 	30	25	2010	AU,DO,HN,NZ,US	0
040390	- Other:
04039010	- - Buttermilk	30	20	2012	AU,DO,HN,NZ	0
04039090	- - Other	30	25	2010	AU,DO,HN,NZ	0
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 
	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:
	- - Fit for human consumption:
04041011	- - - Whey 	20	10	2012 (Endnote 1)	AU,CA,NZ,US	0
04041019	- - - Other	30	10	2012 (Endnote 2)	AU,CA,NZ,US	0
	- - Fit for animal feeding:
04041091	- - - Whey 	20	10	2012 (Endnote 1)	CA,NZ,US	0
04041099	- - - Other 	30	10	2012 (Endnote 2)	CA,NZ,US	0
040490	- Other:
04049010	- - Concentrated, sweetened, with 	30	25	2010	AU,NZ	0
	added preservative, or in hermetically 
04049090	- - Other	30	22	2012	AU,NZ	0
0405	Butter and other fats and oils derived 
	from milk; dairy spreads.
04051000	- Butter	20	13	2014	AU,DO,HN,NZ	0
04052000	- Dairy spreads	20	15	2010	AU,DO,HN,NZ	0
040590	- Other:
04059010	- - Anhydrous butterfat	5	AU,DO,HN,NZ	0
04059020	- - Butter oil 	5	AU,DO,HN,NZ	0
04059030	- - Ghee	20	15	2010	AU,DO,HN,NZ	0
04059090	- - Other	20	15	2010	AU,DO,HN,NZ	0
0406	Cheese and curd.
04061000	- Fresh (unripened or uncured) cheese 	10	AU,DO,HN,NZ,US	0
	including whey cheese, and curd
040620	- Grated or powdered cheese, of all 
	11

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
04062010	- - In packages of a gross weight 	10	AU,DO,HN,NZ,US	0
	exceeding 20 kg 
04062090	- - Other	10	AU,DO,HN,NZ,US	0
04063000	- Processed cheese, not grated or 	10	AU,DO,HN,NZ,US	0
04064000	- Blue-veined cheese	10	NZ,US	0
04069000	- Other cheese	10	AU,DO,HN,NZ,US	0
0407	Birds' eggs, in shell, fresh, preserved or
	 cooked.
	- For hatching:
04070011	- - Hens' eggs	0	0
04070012	- - Ducks’ eggs	0	0
04070019	- - Other 	0	0
	- Other:
04070091	- - Hens’ eggs	80	0
04070092	- - Ducks’ eggs	80	0
04070099	- - Other	80	0
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. 
	- Egg yolks:
04081100	- - Dried	20	0
04081900	- - Other	20	CN	0
	- Other:
04089100	- - Dried	20	0
04089900	- - Other	20	0
04090000	Natural honey.	10	AR,CN,DO,HN,SV	0
0410	Edible products of animal origin, not 
	elsewhere specified or included.
04100010	- Birds' nests	5	0
04100090	- Other	5	0
05	Chapter 5 - Product of animal origin, not
	 elsewhere specified or included
05010000	Human hair, unworked, whether or not 	5	0
	washed or scoured; waste of human 
0502	Pigs', hogs' and boars' bristles or hair; 
	badger hair and other brush making 
	hair; waste of such bristles or hair.
05021000	- Pigs', hogs' or boars' bristles and hair 	5	0
	and waste thereof
	12

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
05029000	- Other	5	0
05030000	Horsehair and horsehair waste, whether	5	0
	 or not put up as a layer with or without 
	supporting material.
05040000	Guts, bladders and stomachs of animals	5	3	2009	NZ,US	0
	 (other than fish), whole and pieces 
	thereof, fresh, chilled frozen, salted, in 
	brine, dried or smoked.
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.
	worked than cleaned, disinfected or 
	treated for preservation; powder and 
	waste of feathers or parts of feathers.
050510	- Feathers of a kind used for stuffing; 
05051010	- - Duck feathers	5	0
05051090	- - Other	5	0
050590	- Other:
05059010	- - Duck feathers	5	0
05059090	- - Other	5	0
0506	Bones and horn-cores, unworked, 
	defatted, simply prepared (but not cut to
	 shape), treated with acid or 
	degelatinised; powder and waste of 
05061000	- Ossein and bones treated with acid	5	0
05069000	- Other	5	3	2009	0
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.
050710	- Ivory; ivory powder and waste:
05071010	- - Rhinoceros horns; ivory powder and 	5	0
	waste
05071090	- - Other	5	0
050790	- Other:
05079010	- - Horns, antlers, hooves, nails, claws 	5	3	2009	0
	and beaks
05079020	- - Tortoise-shell 	5	0
05079090	- - Other	5	3	2009	0
	13

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
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.
	 glands and other animal products used
	 in the preparation of pharmaceutical 
	products, fresh, chilled, frozen or 
	otherwise provisionally preserved.
05100010	- Cantharides	0	0
05100020	- Musk	0	0
05100090	- Other	0	0
0511	Animal products not elsewhere specified
	 or included; dead animals of Chapter 1 
	or 3, unfit for human consumption.
05111000	- Bovine semen	0	CA,NZ	0
	- Other:
051199	- - Other:
	- - - Domestic animal semen:
05119911	- - - - Of swine, sheep or goats 	0	CA,NZ	0
05119919	- - - - Other 	0	CA,NZ	0
05119920	- - - Silk worm eggs	0	CA	0
05119990	- - - Other 	5	CA,NZ	0
	Section II - Vegetable products
06	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 12.12.
06011000	- Bulbs, tubers, tuberous roots, corms, 	0	DO,HN	0
	crowns and rhizomes, dormant
060120	- Bulbs, tubers, tuberous roots, corms, 
	crowns and rhizomes, in growth or in 
	flower; chicory plants and roots:
06012010	- - Chicory plants 	0	0
06012020	- - Chicory roots 	0	0
06012090	- - Other 	0	0
0602	Other live plants (including their roots), 
	cuttings and slips; mushroom spawn.
060210	- Unrooted cuttings and slips:
	14

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
06021010	- - Orchid cuttings and slips 	0	DO,HN	0
06021020	- - Rubber wood 	0	DO,HN	0
06021090	- - Other	0	DO,HN	0
06022000	- Trees, shrubs and bushes, grafted or 	0	DO,HN	0
	not, of kinds which bear edible fruit or 
06023000	- Rhododendrons and azaleas, grafted 	0	0
	or not
06024000	- Roses, grafted or not	0	0
060290	- Other:
06029010	- - Rooted orchid cuttings and slips 	0	DO,HN	0
06029020	- - Orchid seedlings 	0	DO,HN	0
06029030	- - Aquarium plants	0	DO,HN	0
06029040	- - Budded rubber stumps 	0	DO,HN	0
06029050	- - Rubber seedlings 	0	DO,HN	0
06029060	- - Rubber budwood 	0	DO,HN	0
06029090	- - Other	0	DO,HN	0
0603	Cut flowers and flower buds of a kind 
	suitable for bouquets or for ornamental 
	purposes, fresh, dried, dyed, bleached, 
	impregnated or otherwise prepared.
060310	- Fresh:
06031010	- - Orchids	30	20	2010	CN	0
06031090	- - Other	30	20	2010	NZ	0
06039000	- Other	30	20	2010	CN	0
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 ornamental purposes, fresh, dried, 
	dyed, bleached, impregnated or 
06041000	- Mosses and lichens 	30	20	2010	CN	0
	- Other:
06049100	- Fresh	30	20	2010	0
06049900	- - Other	30	20	2010	0
07	Chapter 7 - Edible vegetables and 
	certain roots and tubers
0701	Potatoes, fresh or chilled.
07011000	- Seed	0	CA,CN	0
07019000	- Other	20	CN,DO,HN,NZ	0
07020000	Tomatoes, fresh or chilled.	20	CN,DO,HN	0
0703	Onions, shallots, garlic, leeks and other 
	alliaceous vegetables, fresh or chilled.
	15

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
070310	- Onions and shallots:
	- - Onions:
07031011	- - - Bulbs for propagation	0	CN,DO,HN,NZ	0
07031019	- - - Other 	25	15	2010	CN,DO,HN,NZ	0
	- - Shallots:
07031021	- - - Bulbs for propagation	0	CN,DO,HN	0
07031029	- - - Other 	30	20	2010	CN,DO,HN	0
070320	- Garlic:
07032010	- - Bulbs for propagation	0	AR,CN	0
07032090	- - Other 	30	20	2010	AR,CN,MX	0
070390	- Leeks and other alliaceous vegetables:
07039010	- - Bulbs for propagation	0	0
07039090	- - Other 	30	20	2010	0
0704	Cabbages, cauliflowers, kohlrabi, kale 
	and similar edible brassicas, fresh or 
070410	- Cauliflowers and headed broccoli:
07041010	- - Cauliflowers	20	0
07041020	- - Headed broccoli	20	0
07042000	- Brussels sprouts	20	0
070490	- Other:
07049010	- - Cabbages	20	CN	0
07049090	- - Other	20	CN	0
0705	Lettuce (Lactuca sativa) and chicory 
	(Cichorium spp.), fresh or chilled. 
	- Lettuce:
07051100	- - Cabbage lettuce (head lettuce)	20	0
07051900	- - Other 	20	0
	- Chicory:
07052100	- - Witloof chicory (Cichorium intybus 	20	0
	var. foliosum)
07052900	- - Other	20	0
0706	Carrots, turnips, salad beetroot, salsify, 
	celeriac, radishes and similar edible 
	roots, fresh or chilled.
070610	- Carrots and turnips:
07061010	- - Carrots	20	17	2010	NZ	0
07061020	- - Turnips	20	0
07069000	- Other	20	CN	0
07070000	Cucumbers and gherkins, fresh or 	20	DO,HN	0
0708	Leguminous vegetables, shelled or 
	unshelled, fresh or chilled.
	16

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
07081000	- Peas (Pisum sativum)	30	20	2010	CN,DO,HN	0
07082000	- Beans (Vigna spp., Phaseolus spp.)	30	20	2010	CN	0
07089000	- Other leguminous vegetables	30	20	2010	0
0709	Other vegetables, fresh or chilled.
07091000	- Globe artichokes	15	0
07092000	- Asparagus	15	CN,DO,HN,NZ	0
07093000	- Aubergines (egg-plants)	15	DO,HN	0
07094000	- Celery other than celeriac 	15	CN	0
	- Mushrooms and truffles:
07095100	- - Mushrooms of the genus Agaricus	15	CN,NZ	0
07095200	- - Truffles	20	CN	0
07095900	- - Other 	15	0
070960	- Fruits of the genus Capsicum or of the
	 genus Pimenta:
07096010	- - Chillies, other than giant chillies	15	13	2009	CN,DO,HN,NZ	0
07096090	- - Other	15	DO,HN,NZ	0
07097000	- Spinach, New Zealand spinach and 	15	0
	orache spinach (garden spinach)
07099000	- Other	15	13	2009	CN,NZ	0
0710	Vegetables (uncooked or cooked by 
	steaming or boiling in water), frozen.
07101000	- Potatoes 	20	10	2012	CA,NZ,US	0
	- Leguminous vegetables, shelled or 
	unshelled:
07102100	- - Peas (Pisum sativum)	25	17	2010	CA,NZ	0
07102200	- - Beans (Vigna spp., Phaseolus spp.)	25	17	2010	CA,NZ	0
07102900	- - Other	30	CA	0
07103000	- Spinach, New Zealand spinach and 	15	CA	0
	orache spinach (garden spinach)
07104000	- Sweet corn	25	17	2010	CA,NZ	0
07108000	- Other vegetables	25	17	2010	CA,NZ	0
07109000	- Mixtures of vegetables	25	17	2010	CA,CN,NZ	0
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.
071120	- Olives:
07112010	- - Preserved by sulphur dioxide gas 	15	0
07112090	- - Other 	15	0
071130	- Capers:
07113010	- - Preserved by sulphur dioxide gas 	15	0
	17

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
07113090	- - Other 	15	0
071140	- Cucumbers and gherkins:
07114010	- - Preserved by sulphur dioxide gas 	30	DO,HN	0
07114090	- - Other	30	DO,HN	0
	- Mushrooms and truffles:
07115100	- - Mushrooms of the genus Agaricus 	30	0
07115900	- - Other 	30	0
071190	- Other vegetables; mixtures of 
07119010	- - Sweet corn 	30	0
07119020	- - Chillies 	30	0
07119030	- - Onions, preserved by sulphur dioxide	30	0
07119040	- - Onions, preserved other than by 	30	0
	sulphur dioxide gas
07119050	- - Other, preserved by sulphur dioxide 	30	0
07119090	- - Other 	30	CN	0
0712	Dried vegetables, whole, cut, sliced, 
	broken or in powder, but not further 
07122000	- Onions	30	CN	0
	- Mushrooms, wood ears (Auricularia 
	spp.), jelly fungi (Tremella spp.) and 
07123100	- - Mushrooms of the genus Agaricus 	30	0
07123200	- - Wood ears (Auricularia spp.) 	30	0
07123300	- - Jelly fungi (Tremella spp.)	30	0
071239	- - Other: 
07123910	- - - Truffles 	30	0
07123920	- - - Shiitake (dong-gu) 	30	0
07123990	- - - Other 	30	0
07129000	- Other vegetables; mixture of vegetables	25	23	2008	CN,NZ	0
0713	Dried leguminous vegetables, shelled, 
	whether or not skinned or split.
071310	- Peas (Pisum sativum):
07131010	- - For sowing	0	CA	0
07131090	- - Other 	25	20	2010	NZ	0
071320	- Chickpeas (garbanzos):
07132010	- - For sowing	0	0
07132090	- - Other	25	0
	- Beans (Vigna spp., Phaseolus spp.):
071331	- - Beans of the species Vigna mungo 
	(L.) Hepper or Vigna radiata (L.) 
07133110	- - - For sowing	0	CN	0
07133190	- - - Other 	25	20	2010	CN,NZ	0
	18

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
071332	- - Small red (Adzuki) beans (Phaseolus
	 or Vigna angularis):
07133210	- - - For sowing	0	DO,HN	0
07133290	- - - Other 	30	27	2010	CN,DO,HN	0
071333	- - Kidney beans, including white pea 
	beans (Phaseolus vulgaris):
07133310	- - - For sowing	0	AR	0
07133390	- - - Other 	25	AR,NZ	0
071339	- - Other:
07133910	- - - For sowing	0	0
07133990	- - - Other 	25	20	2010	0
071340	- - Lentils:
07134010	- - For sowing	0	0
07134090	- - Other 	25	0
071350	- Broad beans (Vicia faba var. major) 
	and horse beans (Vicia faba var. 
	equina, Vicia faba var minor):
07135010	- - For sowing	0	0
07135090	- - Other 	25	0
071390	- Other:
07139010	- - For sowing	0	CN	0
07139090	- - Other 	30	25	2010	AU,CN	0
0714	Manioc, arrowroot, salep, Jerusalem 
	artichokes, sweet potatoes and similar 
	roots and tubers with high starch or 
	inulin content, fresh, chilled, frozeor 
	dried, whether or not sliced or in the 
	form of pellets; sago pith.
071410	- Manioc (cassava):
07141010	- - Sliced or in the form of pellets 	10	DO,HN	0
07141090	- - Other 	10	DO,HN	0
07142000	- Sweet potatoes	10	DO,HN	0
071490	- Other:
07149010	- - Sago pith 	10	DO,HN	0
07149090	- - Other	10	DO,HN	0
08	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.
	- Coconuts:
08011100	- - Desiccated	40	30	2010	DO,HN	0
	19

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
08011900	- - Other	40	30	2010	DO,HN	0
	- Brazil nuts:
08012100	- - In shell	30	0
08012200	- - Shelled	30	0
	- Cashew nuts:
08013100	- - In shell	30	DO,HN	0
08013200	- - Shelled	40	25	2012	DO,HN	0
0802	Other nuts, fresh or dried, whether or 
	not shelled or peeled.
	- Almonds:
08021100	- - In shell	40	15	2012	US	0
08021200	- - Shelled	40	10	2012	US	0
	- Hazelnuts or filberts (Corylus spp.):
08022100	- - In shell	40	20	2010	0
08022200	- - Shelled	40	20	2010	0
	- Walnuts:
08023100	- - In shell	40	10	2010	US	0
08023200	- - Shelled	40	30	2010	0
08024000	- Chestnuts (Castanea spp.)	40	30	2010	CN	0
08025000	- Pistachios	40	15	2012	US	0
080290	- Other:
08029010	- - Areca nuts (betel nuts)	40	30	2010	0
08029090	- - Other	40	30	2010	0
08030000	Bananas, including plantains, fresh or 	40	25	2012	DO,HN,MX	0
0804	Dates, figs, pineapples, avocados, 
	guavas, mangoes and mangosteens, 
08041000	- Dates	40	30	2010	0
08042000	- Figs	40	30	2010	0
08043000	- Pineapples	40	30	2010	DO,HN	0
08044000	- Avocados	30	15	2010	CN,DO,HN,MX,NZ	0
08045000	- Guavas, mangoes and mangosteens	40	25	2010	CN,DO,HN,MX	0
0805	Citrus fruit, fresh or dried.
08051000	- Oranges	40	20	2012	AU,CN,DO,HN,US	0
08052000	- Mandarins (including tangerines and 	40	30	2010	AU,CN,DO,HN	0
	satsumas); clementines, wilkings and 
	similar citrus hybrids
08054000	- Grapefruit	40	DO,HN	0
08055000	- Lemons (Citrus limon, Citrus limonum) 	40	20	2012	AR,DO,HN,MX	0
	and limes (Citrus aurantifolia, Citrus 
	latifolia) 
08059000	- Other	40	CN	0
	20

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
0806	Grapes, fresh or dried.
08061000	- Fresh	25	10	2012	AU,MX,US	0
08062000	- Dried	25	13	2012	MX,US	0
0807	Melons (including watermelons) and 
	papaws (papayas), fresh.
	- Melons (including watermelons):
08071100	- - Watermelons	40	30	2010	CN,DO,HN	0
08071900	- - Other	40	30	2010	CN,DO,HN,MX	0
08072000	- Papaws (papayas)	40	30	2010	DO,HN	0
0808	Apples, pears and quinces, fresh.
08081000	- Apples	24	10	2012	AR,AU,CN,NZ,US	0
08082000	- Pears and quinces	25	10	2012	AR,AU,CN,NZ,US	0
0809	Apricots, cherries, peaches (including 
	nectarines), plums and sloes, fresh.
08091000	- Apricots	35	20	2010	AU,NZ	0
08092000	- Cherries	35	10	2012	NZ,US	0
08093000	- Peaches, including nectarines	40	20	2010	AU,CN	0
08094000	- Plums and sloes	40	20	2012	AU,CN	0
0810	Other fruit, fresh.
08101000	- Strawberries	15	MX,NZ	0
08102000	- Raspberries, blackberries, mulberries 	15	NZ	0
	and loganberries
08103000	- Black, white or red currants and 	15	0
	gooseberries
08104000	- Cranberries, bilberries and other fruits	15	NZ	0
	 of the genus Vaccinium 
08105000	- Kiwifruit	14	7	2010	NZ	0
08106000	- Durians 	40	30	2010	0
081090	- Other:
08109010	- - Longans	40	30	2010	CN,DO,HN	0
08109020	- - Lychees	40	30	2010	CN,DO,HN	0
08109090	- - Other	40	25	2012	CN,DO,HN,NZ	0
0811	Fruit and nuts, uncooked or cooked by 
	steaming or boiling in water, frozen, 
	whether or not containing added sugar 
	or other sweetening matter.
08111000	- Strawberries	40	30	2010	0
08112000	- Raspberries, blackberries, mulberries, 	40	30	2010	0
	loganberries, black, white or red 
	currants and gooseberries
08119000	- Other	40	30	2010	CA,CN	0
	21

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
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.
08121000	- Cherries	40	30	2010	0
08129000	- Other	40	30	2010	CN	0
0813	Fruit, dried, other than that of headings 
	08.01 to 08.06; mixtures of nuts or dried
	 fruits of this Chapter.
08131000	- Apricots	40	30	2010	0
08132000	- Prunes	40	30	2010	0
08133000	- Apples	40	30	2010	CN	0
08134000	- Other fruit 	40	30	2010	CN	0
08135000	- Mixtures of nuts or dried fruits of this 	40	30	2010	0
	Chapter
08140000	0814.00.00 Peel of citrus fruit or melons	20	DO,HN	0
	 (including watermelons), fresh, frozen, 
	dried, or provisionally preserved in 
	brine, in sulphur water or in other 
	preservative solutions.
09	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.
	- Coffee, not roasted:
090111	- - Not decaffeinated:
09011110	- - - Arabica WIB or Robusta OIB 	20	15	2010	DO,HN,SV	0
09011190	- - - Other	20	15	2010	DO,HN,SV	0
090112	- - Decaffeinated:
09011210	- - - Arabica WIB or Robusta OIB 	20	0
09011290	- - - Other	20	0
	- Coffee, roasted:
090121	- - Not decaffeinated:
09012110	- - - Unground	40	30	2011	DO,HN,SV	0
09012120	- - - Ground	40	30	2011	DO,HN,SV	0
090122	- - Decaffeinated:
09012210	- - - Unground	40	30	2011	0
09012220	- - - Ground	40	30	2011	0
09019000	- Other 	40	30	2011	DO,HN	0
0902	Tea, whether or not flavoured.
	22

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
090210	- Green tea (not fermented) in 
	immediate packings of a content not 
09021010	- - Leaf	40	0
09021090	- - Other 	40	0
090220	- Other green tea (not fermented):
09022010	- - Leaf	40	CN	0
09022090	- - Other 	40	CN	0
090230	- Black tea (fermented) and partly 
	fermented tea, in immediate packings of
	 a content not exceeding 3 kg:
09023010	- - Leaf	40	0
09023090	- - Other 	40	0
090240	- Other black tea (fermented) and other 
	partly fermented tea:
09024010	- - Leaf	40	0
09024090	- - Other 	40	CN	0
09030000	Maté.	30	0
0904	Pepper of the genus Piper; dried or 
	crushed or ground fruits of the genus 
	Capsicum or of the genus Pimenta.
	- Pepper:
090411	- Neither crushed nor ground:
09041110	- - - White	30	20	2010	DO,HN	0
09041120	- - - Black	30	20	2010	DO,HN	0
09041190	- - - Other	30	20	2010	DO,HN	0
090412	- - Crushed or ground:
09041210	- - - White	30	20	2010	DO,HN	0
09041220	- - - Black	30	20	2010	DO,HN	0
09041290	- - - Other 	30	20	2010	DO,HN	0
090420	- Fruits of the genus Capsicum or of the
	 genus Pimenta, dried or crushed or 
09042010	- - Chillies, dried	30	20	2010	DO,HN	0
09042020	- - Chillies, crushed or ground	30	20	2010	DO,HN	0
09042090	- - Other	30	20	2010	DO,HN	0
09050000	Vanilla.	20	0
0906	Cinnamon and cinnamon-tree flowers.
09061000	- Neither crushed nor ground	20	0
09062000	- Crushed or ground	20	CN	0
09070000	 Cloves (whole fruit, cloves and stems).	20	DO,HN	0
0908	Nutmeg, mace and cardamoms.
09081000	- Nutmeg	20	0
09082000	- Mace	20	0
	23

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
09083000	- Cardamoms	20	DO,HN	0
0909	Seeds of anise, badian, fennel, 
	coriander, cumin or caraway; juniper 
090910	- Seeds of anise or badian:
09091010	- - Of anise	20	15	2010	0
09091020	- - Of badian	20	15	2010	0
09092000	- Seeds of coriander	20	15	2010	0
09093000	- Seeds of cumin	20	15	2010	0
09094000	- Seeds of caraway	20	15	2010	0
09095000	- Seeds of fennel; juniper berries	20	15	2010	0
0910	Ginger, saffron, turmeric (curcuma), 
	thyme, bay leaves, curry and other 
09101000	- Ginger	20	15	2012	DO,HN	0
09102000	- Saffron	20	15	2012	0
09103000	- Turmeric (curcuma)	20	15	2012	0
09104000	- Thyme; bay leaves	20	15	2012	0
09105000	- Curry	20	15	2012	0
	- Other spices:
09109100	- - Mixtures referred to in Note 1(b) to 	20	15	2012	0
	this Chapter
09109900	- - Other	20	15	2012	DO,HN	0
10	Chapter 10 - Cereals
1001	Wheat and meslin.
10011000	- Durum wheat	5	AU,CA	0
100190	- Other:
	- - For human consumption:
10019011	- - - Meslin 	5	AR,AU,CA	0
10019019	- - - Other	5	AR,AU,CA,US	0
	- - Other:
10019091	- - - Meslin 	5	AU,CA	0
10019099	- - - Other 	5	AU,CA,US	0
10020000	Rye.	3	0
10030000	Barley.	3	AU	0
10040000	Oats.	3	0
1005	Maize (corn).
10051000	- Seed	0	CN	0
100590	- Other:
10059010	- - Popcorn	30	AR,CN	0
10059090	- - Other	5	AR,CN,US	0
1006	Rice.
100610	- Rice in the husk (paddy or rough):
	24

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
10061010	- - Suitable for sowing	0	CN	0
10061090	- - Other	40	CN	0
100620	- Husked (brown) rice:
10062010	- - Thai Hom Mali rice	40	0
10062090	- - Other 	40	0
100630	- Semi-milled or wholly milled rice, 
	whether or not polished or glazed:
	- - Fragrant rice:
10063011	- - - Whole	40	0
10063012	- - - Not more than 5% broken 	40	0
10063013	- - - More than 5% but not more than 	40	0
	10% broken 
10063014	- - - More than 10% but not more than 	40	0
	25% broken
10063019	- - - Other 	40	0
10063020	- - Parboiled rice	50	0
10063030	- - Glutinous rice (pulot)	40	0
10063040	- - Basmati rice	40	0
10063050	- - Thai Hom Mali rice	40	0
	- - Other:
10063061	- - - Whole	40	0
10063062	- - - Not more than 5% broken 	40	0
10063063	- - - More than 5% but not more than 	40	0
	10% broken
10063064	- - - More than 10% but not more than 	40	0
	25% broken 
10063069	- - - Other 	40	0
10064000	- Broken rice 	40	0
10070000	Grain sorghum.	5	AR	0
1008	Buckwheat, millet and canary seed; 
	other cereals.
10081000	- Buckwheat	5	0
10082000	- Millet	5	0
10083000	- Canary seed	10	CA	0
10089000	- Other cereals	5	0
11	Chapter 11 - Products of the milling 
	industry; malt; starches; inulin; wheat 
1101	Wheat or meslin flour.
11010010	- Wheat flour	20	15	2010	AU,US	0
11010020	- Meslin flour	20	AU	0
1102	Cereal flours other than of wheat or 
11021000	- Rye flour	15	0
	25

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
11022000	- Maize (corn) flour	15	SV	0
11023000	- Rice flour	20	0
11029000	- Other	15	0
1103	Cereal groats, meal and pellets.
	- Groats and meal:
110311	- - Of wheat:
11031110	- - - Bulgar	20	0
11031190	- - - Other	20	0
11031300	- - Of maize (corn)	10	CN	0
110319	- - Of other cereals:
11031910	- - - Of meslin	20	0
11031920	- - - Of rice	20	0
11031990	- - - Other 	20	0
11032000	- Pellets 	20	0
1104	Cereal grains otherwise worked (for 
	example, hulled, rolled, flaked, pearled, 
	sliced or kibbled), except rice of 
	heading 10.06; germ of cereals, whole, 
	rolled, flaked or ground.
	- Rolled or flaked grains:
11041200	- - Of oats	20	0
110419	- - Of other cereals:
11041910	- - - Of maize (corn)	20	CN	0
11041990	- - - Other	20	0
	- Other worked grains (for example, 
	hulled, pearled, sliced or kibbled):
11042200	- - Of oats 	20	0
11042300	- - Of maize (corn)	10	CN	0
110429	- - Of other cereals:
11042910	- - - Bulgar	20	0
11042990	- - - Other 	20	0
11043000	- Germ of cereals, whole, rolled, flaked 	20	CN	0
	or ground
1105	Flour, meal, powder, flakes, granules 
	and pellets of potatoes.
11051000	- Flour, meal and powder	30	US	0
11052000	- Flakes, granules and pellets	30	US	0
1106	Flour, meal and powder of the dried 
	leguminous vegetables of heading 
	07.13, of sago or of roots or tubers of 
	heading 07.14 or of the products of 
	26

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
11061000	- Of the dried leguminous vegetables of 	30	0
	heading 07.13
110620	- Of sago, roots or tubers of heading 
11062010	- - Of manioc (cassava)	30	0
	- - Of sago: 
11062021	- - - Meal of sago 	30	0
11062029	- - - Other 	30	0
11062090	- - Other	30	0
11063000	- Of the products of Chapter 8	30	0
1107	Malt, whether or not roasted.
11071000	- Not roasted	5	AU,CA	0
11072000	- Roasted	5	AU	0
1108	Starches; inulin.
	- Starches:
11081100	- - Wheat starch	20	0
11081200	- - Maize (corn) starch	20	15	2010	0
11081300	- - Potato starch	20	0
11081400	- - Manioc (cassava) starch	20	0
110819	- - Other starches:
11081910	- - - Sago starch 	20	0
11081990	- - - Other 	20	0
11082000	- Inulin	20	0
11090000	Wheat gluten, whether or not dried	10	AU	0
12	Chapter 12 - Oil seeds and oleaginuos 
	fruits; miscellaneous grains, seeds and 
	fruit; industrial or medicinal plants; straw
	 and fodder
1201	Soya beans, whether or not broken.
12010010	- Suitable for sowing	0	AR,CA,US	0
12010090	- Other 	5	AR,CA,PY,US	0
1202	Ground-nuts, not roasted or otherwise 
	cooked, whether or not shelled or 
120210	- In shell:
12021010	- - Suitable for sowing	0	0
12021090	- - Other 	10	0
12022000	- Shelled, whether or not broken 	10	0
12030000	Copra.	10	0
12040000	Linseed, whether or not broken. 	10	CA	0
1205	Rape or colza seeds, whether or not 
	broken. 
12051000	- Low erucic acid rape or colza seeds 	10	5	2010	AU,CA	0
	27

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
12059000	- Other 	10	5	2010	AU,CA	0
12060000	Sunflower seeds, whether or not 	10	AR	0
1207	Other oil seeds and oleaginous fruits, 
	whether or not broken.
12071000	- Palm nuts and kernels	10	0
12072000	- Cotton seeds	5	0
12073000	- Castor oil seeds	10	0
12074000	- Sesamum seeds	10	0
12075000	- Mustard seeds	10	5	2010	CA	0
12076000	- Safflower seeds	10	0
	- Other:
12079100	- - Poppy seeds	10	0
120799	- - Other:
12079910	- - - Kapok seeds	10	0
12079990	- - - Other 	10	0
1208	Flours and meals of oil seeds or 
	oleaginous fruits, other than those of 
12081000	- Of soya beans	30	8	2012	US	0
12089000	- Other	30	25	2010	CA	0
1209	Seeds, fruit and spores, of a kind used 
	for sowing.
12091000	- Sugar beet seed	0	0
	- Seeds of forage plants:
12092100	- - Lucerne (alfalfa) seed	0	0
12092200	- - Clover (Trifolium spp.) seed	0	0
12092300	- - Fescue seed	0	0
12092400	- - Kentucky blue grass (Poa pratensis 	0	0
	L.) seed
12092500	- - Rye grass (Lolium multiflorum Lam., 	0	0
	Lolium perenne L.) seed
12092600	- - Timothy grass seed	0	0
12092900	- - Other	0	0
12093000	- Seeds of herbaceous plants cultivated	0	0
	 principally for their flowers
	- Other:
12099100	- - Vegetable seeds 	0	NZ	0
120999	- - Other:
12099910	- - - Rubber seeds, kenaf seeds	0	0
12099990	- - - Other 	0	0
1210	Hop cones, fresh or dried, whether or 
	not ground, powdered or in the formof 
	pellets; lupulin.
	28

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
12101000	- Hop cones, neither ground nor 	5	0
	powdered nor in the form of pellets
12102000	- Hop cones, ground, powdered or in 	5	0
	the form of pellets; lupulin
1211	Plants and parts of plants(including 
	seeds and fruit), of a kind used primarily
	 in perfumery, in pharmacy, or for 
	insecticidal, fungicidal orsimilar 
	purposes, fresh or dried, whether or not
121110	- Liquorice root:
12111010	- - Cut, crushed or powdered form	10	0
12111090	- - Other 	5	0
121120	- Ginseng roots: 
12112010	- - Cut, crushed or powdered form	10	8	2009	CA	0
12112090	- - Other 	5	CA	0
121130	- Coca leaf: 
12113010	- - Cut, crushed or powdered form	10	0
12113090	- - Other 	5	0
12114000	- Poppy straw 	0	0
121190	- Other:
	- - Of a kind used primarily in pharmacy: 
12119011	- - - Cannabis, in cut, crushed or 	10	DO,HN	0
	powdered form 
12119012	- - - Cannabis, other form 	5	DO,HN	0
12119013	- - - Other, in cut, crushed or powdered 	10	0
12119019	- - - Other	5	0
	- - Other:
12119091	- - - Pyrethrum, in cut, crushed or 	10	0
	powdered form
12119092	- - - Pyrethrum, other form	5	0
12119093	- - - Cannabis 	5	0
12119094	- - - Sandalwood	10	0
12119095	- - - Gaharu wood chips	10	0
12119099	- - - Other 	5	0
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.
	29

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
121210	- Locust beans, including locust bean 
12121010	- - Seeds 	10	0
12121090	- - Other	10	0
121220	- Seaweeds and other algae:
12122010	- - Fresh, chilled or dried, of a kind used	10	0
	 in dyeing, tanning, perfumery, 
	pharmacy, or for insecticidal, fungicidal 
	or similar purposes
12122020	- - Other, fresh, chilled or dried, unfit for	10	0
	 human consumption
12122090	- - Other	10	0
12123000	- Apricot, peach (including nectarine) or	10	0
	 plum stones and kernels
	- Other:
12129100	- - Sugar beet	10	0
121299	- - Other:
	- - - Sugar cane: 
12129911	- - - - For sowing	0	0
12129919	- - - - Other	10	0
12129990	- - - Other 	10	0
12130000	Cereal straw and husks, unprepared, 	10	0
	whether or not chopped, ground, 
	pressed or in the form of pellets.
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.
12141000	- Lucerne (alfalfa) meal and pellets	1	US	0
12149000	- Other	1	AU,US	0
13	Chapter 13 - Lacs; gums, resins and 
	other vegetable saps and extracts
1301	Lac, natural gums, resins, gum-resins 
	and oleoresins (for example balsams).
13011000	- Lac	5	0
13012000	- Gum Arabic	5	0
130190	- Other:
13019010	- - Gum benjamin	5	0
13019020	- - Gum damar	5	0
13019030	- - Cannabis resin 	5	0
13019090	- - Other	5	0
	30

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
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.
	derived from vegetable products.
	- Vegetable saps and extracts:
130211	- - Opium:
13021110	- - - Pulvis opii	5	0
13021190	- - - Other 	5	0
13021200	- - Of liquorice	5	0
13021300	- - Of hops	5	0
13021400	- - Of pyrethrum or of the roots of plants	5	0
	 containing rotenone
130219	- - Other:
13021910	- - - Medicinal extracts 	5	DO,HN	0
13021920	- - - Extracts and tinctures of cannabis	5	DO,HN	0
13021990	- - - Other 	5	DO,HN	0
13022000	- Pectic substances, pectinates and 	5	0
	pectates
	- Mucilages and thickeners, whether or 
	not modified, derived from vegetable 
13023100	- - Agar-agar	5	0
13023200	- - Mucilages and thickeners, whether or	5	0
	 not modified, derived from locust 
	beans, locust bean seeds or guar 
130239	- - Other:
13023910	- - - Carrageenan 	5	0
13023990	- - - Other 	5	0
14	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).
	cereal straw, and lime bark).
14011000	- Bamboos	5	0
14012000	- Rattans	5	0
14019000	- Other	5	0
	31

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
1402	Vegetable materials of a kind used 
	primarily as stuffing or as padding (for 
	example, kapok, vegetable hair and eel-
	grass), whether or not put up as a layer 
	with or without supporting material.
14020010	- Kapok	5	0
14020090	- Other 	5	0
14030000	Vegetable materials of a kind used 	5	0
	primarily in brooms or in brushes (for 
	example, broomcorn, piassava, couch-
	grass and istle) whether or not in hanks 
	in hanks or bundles.
1404	Vegetable products not elsewhere 
	specified or included.
140410	- Raw vegetable materials of a kind 
	used primarily in dyeing or tanning:
14041010	- - Barks for tanning 	5	DO,HN	0
14041090	- - Other 	5	DO,HN	0
14042000	- Cotton linters	5	0
140490	- Other:
14049010	- - Betel leaves, biri leaves and betel-	5	0
	nut leaves
14049090	- - Other	5	0
	Section III - Animal or vegetable fats and
	 oils and their cleavage products; 
	Prepared edible fats; animal or 
15	Chapter 15 - Animal or vegetable fast 
	and and oils and their cleavage 
	products; Prepared edible fats; animal 
	or vegetable waxes
15010000	Pig fat (including lard) and poultry fat, 	15	10	2012	US	0
	other than that of heading 02.09 or 
1502	Fats of bovine animals, sheep or goats, 
	other than those of heading 15.03. 
15020010	- Tallow	15	10	2010	AU,NZ,US	0
15020090	- Other	15	10	2010	AU,NZ	0
1503	Lard stearin, lard oil, oleostearin, oleo-
	oil and tallow oil, not emulsified or mixed
	 or otherwise prepared. 
15030010	- Lard stearin and oleostearin 	15	0
15030090	- Other	15	0
1504	Fats and oils and their fractions, of fish 
	or marine mammals, whether or not 
	refined but not chemically modified.
	32

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
15043000	- Fats and oils and their fractions, of 	10	0
	marine mammals 
1505	Wool grease and fatty substances 
	derived therefrom (including lanolin). 
15050010	- Lanolin 	15	10	2010	NZ	0
15050090	- Other 	15	10	2010	NZ	0
15060000	Other animal fats and oils and their 	15	0
	fractions, whether or not refined, but not
	 chemically modified.
1507	Soya-bean oil and its fractions, whether 
	or not refined, but not chemically 
15071000	- Crude oil, whether or not degummed	5	AR,US	0
150790	- Other:
15079010	- - Refined oil	30	15	2010	AR,PY,US	0
15079020	- - Fractions of unrefined soya-bean oil	5	PY,US	0
15079090	- - Other	30	15	2010	PY,US	0
1508	Ground-nut oil and its fractions, whether
	 or not refined, but not chemically 
15081000	- Crude oil	10	CN	0
150890	- Other:
15089010	- - Refined oil	30	0
15089020	- - Fractions of unrefined ground-nut oil 	20	0
15089090	- - Other	30	0
1509	Olive oil and its fractions, whether or not
	 refined but not chemically modified.
150910	- Virgin:
15091010	- - In packing of net weight not 	5	0
	exceeding 30 kg
15091090	- - Other 	5	0
150990	- Other:
	- - Refined oil: 
15099011	- - - In packing of net weight not 	30	20	2012	0
	exceeding 30 kg 
15099019	- - - Other	30	20	2012	0
	- - Fractions of unrefined oil: 
15099021	- - - In packing of net weight not 	20	0
	exceeding 30 kg 
15099029	- - - Other	20	0
	- - Other: 
15099091	- - - In packing of net weight not 	30	20	2012	0
	exceeding 30 kg 
15099099	- - - Other 	30	20	2012	0
	33

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
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
15100010	- Crude oil	5	0
	- Other:
15100091	- - Refined oil	30	0
15100092	- - Fractions of unrefined oil 	20	0
15100099	- - Other	30	0
1511	Palm oil and its fractions, whether or not
	 refined, but not chemically modified.
15111000	- Crude oil	5	DO,HN	0
151190	- Other:
15119010	- - Concentrated palm stearin 	30	DO,HN	0
15119090	- - Other	30	DO,HN	0
1512	Sunflower-seed, safflower or cotton-
	seed oil and fractions thereof, whether 
	or not refined, but not chemically 
	- Sunflower-seed or safflower oil and 
	fractions thereof:
15121100	- - Crude oil	5	AR	0
151219	- - Other:
15121910	- - - Refined oil	30	15	2010	AR	0
15121920	- - - Fractions of unrefined sunflower-	20	15	2009	AR	0
	seed or safflower oil 
15121990	- - - Other	30	15	2010	AR	0
	- Cotton-seed oil and its fractions:
15122100	- - Crude oil, whether or not gossypol 	10	0
	has been removed
151229	- - Other:
15122910	- - - Refined oil 	40	25	2012	0
15122920	- - - Fractions of unrefined cotton-seed 	10	0
15122990	- - - Other	40	25	2012	0
1513	Coconut (copra), palm kernel or 
	babassu oil and fractions thereof, 
	whether or not refined, but not 
	- Coconut (copra) oil and its fractions:
15131100	- - Crude oil	10	0
151319	- - Other:
15131910	- - - Refined oil 	30	0
15131920	- - - Fractions of unrefined coconut oil 	20	0
	34

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
15131990	- - - Other	30	0
	- Palm kernel or babassu oil and 
	fractions thereof:
15132100	- - Crude oil	10	0
151329	- - Other:
15132910	- - - Refined oil	40	35	2010	0
15132920	- - - Fractions of unrefined plam kernel 	20	0
	and babassu oil 
15132990	- - - Other 	40	35	2010	0
1514	Rape, colza or mustard oil and fractions
	 thereof, whether or not refined,but not 
	chemically modified.
	- Low erucic acid rape or colza oil and 
	its fractions: 
15141100	- - Crude oil 	5	AU,CA	0
151419	- - Other: 
15141910	- - - Refined oil 	5	CA	0
15141920	- - - Fractions of unrefined oil 	5	0
15141990	- - - Other	5	0
	- Other:
151491	- - Crude oil:
15149110	- - - Rape or colza oil and its fractions 	20	15	2012	CA	0
15149190	- - - Other 	20	15	2012	CA	0
151499	- - Other: 
15149910	- - - Refined oil 	30	20	2012	CA	0
15149920	- - - Fractions of unrefined oil	20	15	2012	CA	0
	- - - Other:
15149991	- - - - Rape or colza oil and its fractions 	30	20	2012	CA	0
15149999	- - - - Other 	30	20	2012	CA	0
1515	Other fixed vegetable fats and oils 
	(including jojoba oil) and their fractions, 
	whether or not refined, but not 
	chemically modified.
	- Linseed oil and its fractions:
15151100	- - Crude oil	10	0
15151900	- - Other	20	0
	- Maize (corn) oil and its fractions:
15152100	- - Crude oil	10	0
151529	- - Other:
15152910	- - - Fractions of unrefined maize (corn) 	10	0
15152990	- - - Other 	40	30	2010	0
151530	- Castor oil and its fractions:
	35

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
15153010	- - Crude oil 	10	0
15153090	- - Other 	20	0
151540	- Tung oil and its fractions:
15154010	- - Crude oil	10	0
15154020	- - Fractions of unrefined tung oil	10	0
15154090	- - Other 	20	0
151550	- Sesame oil and its fractions:
15155010	- - Crude oil 	10	0
15155020	- - Fractions of unrefined sesame oil 	10	0
15155090	- - Other 	50	35	2012	0
151590	- Other:
	- - Tengkawang oil:
15159011	- - - Crude oil	10	0
15159012	- - - Fractions of unrefined oil 	10	0
15159019	- - - Other	40	35	2010	0
	- - Other: 
15159091	- - - Crude oil	20	0
15159092	- - - Fractions of unrefined oil	20	0
15159099	- - - Other 	30	0
1516	Animal or vegetable fats and oils and 
	their fractions, partly or wholly 
	hydrogenatedinter- esterified, re-
	esterified or, elaidinised, whether or not 
	refined, but not further prepared.
151610	- Animal fats and oils and their fractions:
15161010	- - In packings of 10 kg net weight or 	30	22	2012	0
15161090	- - Other 	30	22	2012	0
151620	- Vegetable fats and oils and their 
	- - Re-esterified fats and oils and their 
	fractions:
15162011	- - - Of soya bean	30	20	2012	CA,DO,HN,US	0
15162012	- - - Of palm oil, crude	30	DO,HN	0
	- - - Of palm oil, other than crude:
15162021	- - - - In packings of a net weight not 	30	DO,HN	0
	exceeding 20 kg
15162029	- - - - Other	30	DO,HN	0
15162030	- - - Of coconut	30	DO,HN	0
	- - - Of palm kernel oil:
15162041	- - - - Crude	30	DO,HN	0
15162042	- - - - Refined, bleached and 	30	DO,HN	0
	deodorised (RBD)
	- - - Of palm kernel olein:
	36

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
15162051	- - - - Crude	30	DO,HN	0
15162052	- - - - Refined, bleached and 	30	DO,HN	0
	deodorised (RBD)
15162061	- - - Of illipenut oil	30	DO,HN	0
15162069	- - - Other	30	DO,HN	0
	- - Other:
15162071	- - - Hydrogenated fats in flakes, in 	30	DO,HN	0
	packages of a net weight of less than 
15162072	- - - Hydrogenated fats in flakes, in 	30	DO,HN	0
	packages of a net weight of 10 kg or 
15162073	- - - Hydrogenated castor oil (opal wax)	30	DO,HN	0
15162081	- - - Of palm kernel stearin, crude	30	DO,HN	0
15162082	- - - Of palm kernel stearin, refined, 	30	DO,HN	0
	bleached and deodorised
15162083	- - - Other hydrogenated refined, 	30	DO,HN	0
	bleached and deodorised palm kernel 
	- - - Of palm stearin of iodine value not 
	exceeding 48:
15162084	- - - - Crude	30	DO,HN	0
15162085	- - - - Refined, bleached and 	30	DO,HN	0
15162086	- - - - Other	30	DO,HN	0
15162099	- - - Other 	30	DO,HN	0
1517	Margarine, edible mixtures or 
	preparations of animal or vegetable fat 
	or oils or of fractions of different fats or 
	oils of this Chapter, other than edible 
	fats or oils or their fractions of heading 
15171000	- Margarine, excluding liquid margarine	25	NZ,SV	0
151790	- Other: 
15179010	- - Imitation ghee	40	30	2012	CA,CO	0
15179020	- - Liquid margarine 	40	25	2012	AU,CA,CO	0
15179030	- - Mould release preparation	40	30	2012	CA,CO	0
	- - Imitation lard; shortening:
15179041	- - - Imitation lard of animal origin	40	25	2012	AU,CA,CO	0
15179042	- - - Imitation lard of vegetable origin 	40	25	2012	AU,CA,CO	0
15179043	- - - Shortening	30	25	2010	AU,CO	0
	- - Of mixtures or preparations of 
	vegetable fats or oils or of their 
15179051	- - - Solid mixtures or preparations	40	30	2012	AU,CO	0
	- - - Liquid mixtures or preparations:
15179061	- - - - In which ground-nut oil 	40	30	2012	CO	0
	- - - - In which palm oil predominates:
	37

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
15179071	- - - - - Crude	50	30	2012	CO	0
15179072	- - - - - Other, in packings of net weight 	50	30	2012	CO	0
	not exceeding 20 kg
15179079	- - - - - Other	50	30	2012	CO	0
15179081	- - - - In which crude palm kernel oil 	50	30	2012	CO	0
	predominates
15179082	- - - - In which refined, bleached and 	50	30	2012	CO	0
	deodorised (RBD) palm kernel oil 
	predominates
15179083	- - - - In which crude palm kernel olein 	50	30	2012	CO	0
	predominates
15179084	- - - - In which refined, bleached and 	50	30	2012	CO	0
	deodorised (RBD) palm kernel olein 
	predominates
15179085	- - - - In which soya bean oil or coconut 	50	30	2012	CA,CO	0
	oil predominates
15179086	- - - - In which illipenut oil predominates	40	30	2012	CO	0
15179089	- - - - Other	40	30	2012	AU,CO	0
15179090	- - Other	40	30	2012	AU,CO	0
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 
	15.16; inedible mixtures or preparations
	 of animal or vegetable fats or oils or of 
	fractions of different fats or oils of this 
	Chapter, not elsewhere specified or 
	- 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 
15180011	- - Linoxyn	5	0
15180012	- - Animal fats and oils	5	US	0
15180013	- - Vegetable fats and oils	5	US	0
15180019	- - Other 	5	US	0
15180020	- Inedible mixtures or preparations of 	5	US	0
	animal fats or oils or of fractions of 
	different fats or oils
	 - Inedible mixtures or preparations of 
	vegetable fats or oils or of fractions of 
	different fats or oils:
	38

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
15180031	- - Of ground-nut oil 	5	0
15180032	- - Of linseed oil 	5	0
15180033	- - Of palm oil, crude 	5	0
15180034	- - Of palm oil, other than crude, in 	5	0
	packings of net weight not exceeding 20
15180035	- - Of palm oil, other than crude, in 	5	0
	packings of net weight exceeding 20 kg 
15180036	- - Of palm kernel oil, crude 	5	0
15180037	- - Of palm kernel oil, refined, bleached 	5	0
	and deodorised (RBD)
15180038	- - Of palm kernel olein, crude	5	0
15180041	- - Of palm kernel olein, refined, 	5	0
	bleached and deodorised (RBD) 
15180042	- - Of castor or sesame oil 	5	0
15180043	- - Of soya bean or cotton seed oil 	5	US	0
15180044	- - Of illipenut oil 	5	0
15180045	- - Of coconut oil 	5	0
15180049	- - Other 	5	US	0
15180060	- Inedible mixtures and preparations of 	5	US	0
	animal fats or oils or fractions thereof 
	and vegetable fats or oils or fractions 
15180090	- Other 	5	US	0
1520	Glycerol, crude; glycerol waters and 
	glycerol lyes.
15200010	- Crude glycerol 	5	0
15200090	- Other 	5	0
1521	Vegetable waxes (other than 
	triglycerides), beeswax, other insect 
	waxes and spermaceti, whether or not 
	refined or coloured.
15211000	- Vegetable waxes	5	0
	- Other:
15219010	- - Beeswax and other insect waxes 	5	0
15219020	- - Spermaceti 	5	0
1522	Degras; residues resulting from the 
	treatment of fatty substances or animal 
	or vegetable waxes.
15220010	- Degras 	5	DO,HN	0
15220090	- Other	5	DO,HN	0
	Section IV - Prepared foodstuffs; 
	beverages, spirits and vinegar; tobacco 
	and manufactured tobacco subtitudes
	39

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
16	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.
	- Sausages:
16010011	- - Containing pork	40	22	2012	CA,US	0
16010012	- - Containing beef	40	22	2012	CA,US	0
16010013	- - Containing both pork and beef 	40	22	2012	CA,US	0
16010019	- - Other	40	22	2012	CA,US	0
16010090	- Other	40	22	2012	CA,US	0
1602	Other prepared or preserved meat, 
	meat offal or blood.
16021000	- Homogenised preparations	40	30	2012	NZ	0
16022000	- Of liver of any animal	40	30	2012	0
	- Of poultry of heading 01.05:
16023100	- - Of turkeys	50	22	2012	US	0
160232	- - Of fowls of the species Gallus 
	domesticus:
16023210	- - - Canned chicken curry	50	40	2010	0
16023290	- - - Other	40	22	2012	US	0
16023900	- - Other	40	22	2012	US	0
	- Of swine:
16024100	- - Hams and cuts thereof	50	22	2012	CA,US	0
16024200	- - Shoulders and cuts thereof	50	22	2012	US	0
160249	- - Other, including mixtures:
16024910	- - - Luncheon meat	40	22	2012	CA,US	0
16024990	- - - Other	40	22	2012	CA,US	0
160250	- Of bovine animals:
16025010	- - Corned beef	40	35	2012	CA,NZ,UY	0
16025090	- - Other	40	35	2012	CA,NZ	0
160290	- Other, including preparations of blood 
	of any animal:
16029010	- - Canned mutton curry	40	38	2009	NZ	0
16029090	- - Other	40	38	2009	NZ	0
1603	Extracts and juices of meat, fish or 
	crustaceans, molluscs or other aquatic 
	invertebrates.
16030010	- Of chicken, with herbs	30	0
16030020	- Of chicken, without herbs	30	0
16030030	- Other, with herbs	30	0
	40

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
16030090	- Other	30	NZ	0
17	Chapter 17 - Sugar and sugar 
1701	Cane or beet sugar and chemically pure
	 sucrose, in solid form.
	- Raw sugar not containing added 
	flavouring or colouring matter:
17011100	- - Cane sugar	100	85	2010	AU,CO,DO,HN,SV	0
17011200	- - Beet sugar	100	0
	- Other:
17019100	- - Containing added flavouring or 	100	0
	colouring matter
170199	- - Other:
	- - - Refined sugar:
17019911	- - - - White 	100	85	2012	CO	0
17019919	- - - - Other 	100	85	2012	CO	0
17019990	- - - Other 	100	85	2012	CO	0
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 
	mixed with natural honey; caramel. 
	- Lactose and lactose syrup:
17021100	- - Containing by weight 99% or more 	0	AU,NZ,US	0
	lactose, expressed as anhydrous 
	lactose, calculated on the dry matter
17021900	- - Other	0	DO,HN,US	0
17022000	- Maple sugar and maple syrup	10	CA	0
170230	- Glucose and glucose syrup, not 
	containing fructose or containing in the 
	dry state less than 20% by weight of 
17023010	- - Glucose	15	0
17023020	- - Glucose syrup	15	0
17024000	- Glucose and glucose syrup, 	20	0
	containing in the dry state at least 20% 
	but less than 50% by weight of fructose,
17025000	- Chemically pure fructose 	20	0
170260	- Other fructose and fructose syrup, 
	containing in the dry state more than 
	50% by weight of fructose, excluding 
	invert sugar: 
17026010	- - Fructose	20	0
	41

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
17026020	- - Fructose syrup	20	0
170290	- Other, including invert sugar and other
	 sugar and sugar syrup blends 
	containing in the dry state 50% by 
17029010	- - Maltose 	15	0
17029020	- - Artificial honey, whether or not mixed 	15	0
	with natural honey 
17029030	- - Flavoured or coloured sugars 	15	0
	(excluding maltose)
17029040	- - Caramel	15	0
17029090	- - Other	15	0
1703	Molasses resulting from the extraction 
	or refining of sugar.
17031000	- Cane molasses	10	DO,HN,SV	0
17039000	- Other	10	DO,HN	0
1704	Sugar confectionery (including white 
	chocolate), not containing cocoa.
17041000	- Chewing gum, whether or not sugar-	40	25	2010	CO,DO,HN	0
170490	- Other:
17049010	- - Medicated sweets	20	AR,CA,DO,HN,SV	0
17049020	- - White chocolate 	40	20	2012	AR,DO,HN,SV,US	0
17049090	- - Other	40	15	2012	AR,AU,DO,HN,SV,US	0
18	Chapter 18 - Cocoa and cocoa 
18010000	Cocoa beans, whole or broken, raw or 	10	DO,HN	0
	roasted.
18020000	Cocoa shells, husks, skins and other 	10	DO,HN	0
	cocoa waste.
1803	Cocoa paste, whether or not defatted.
18031000	- Not defatted	10	0
18032000	- Wholly or partly defatted	10	DO,HN	0
18040000	Cocoa butter, fat and oil.	10	DO,HN	0
18050000	Cocoa powder, not containing added 	20	DO,HN	0
	sugar or other sweetening matter.
1806	Chocolate and other food preparations 
	containing cocoa.
18061000	- Cocoa powder, containing added 	20	AR	0
	sugar or other sweetening matter
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:
	42

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
18062010	- - Chocolate confectionery in blocks, 	20	0
	slabs or bars
18062090	- - Other	20	18	2008	NZ	0
	- Other, in blocks, slabs or bars:
180631	- - Filled:
18063110	- - - Chocolate confectionery in blocks, 	40	13	2012	AU,US	0
	slabs or bars
18063190	- - - Other	35	AU	0
180632	- - Not filled:
18063210	- - - Chocolate confectionery in blocks, 	40	20	2012	AU,US	0
	slabs or bars
18063290	- - - Other	35	30	2010	NZ	0
180690	- Other:
18069010	- - Chocolate confectionery in tablets or 	40	13	2012	AU,CA,US	0
	pastilles
18069020	- - Food preparations of flour, meal, 	35	25	2012	AU,CA,NZ	0
	starch or malt extract, containing 40% 
	or more but less than 50% by weight of 
	cocoa and food preparations of goods 
	of headings 04.01 to 04.04, containing 
	5% or more but less than 10% by weight
	 of cocoa, specially prepared for infant 
18069030	- - Other food preparations of flour, 	35	25	2012	AU,CA,NZ	0
	meal, starch or malt extract, containing 
	40% or more but less than 50% by 
	weight of cocoa; other food 
	preparations of goods of headings 
	04.01 to 04.04, containing 5% or more 
	but less than 10% by weight of cocoa; 
	preparations of cereals containing 6% 
18069090	- - Other	35	20	2012	AU,CA,NZ	0
19	Chapter 19 - Preparations of cereals, 
	flour, starch or milk; pastrycooks’ 
1901	Malt extract; food preparations of flour, 
	groats, meal, starch or malt extract, not 
	containing cocoa or containing less 
	than 40 % by weight of cocoa calculated
	 on a totally defatted basis, not 
	elsewhere specified or included; food 
	preparations of goods of headings 
	04.01 to 04.04, not containing cocoa or 
	containing less than 5 % by weight of 
	cocoa calculated on a totally defatted 
190110	- Preparations for infant use, put up for 
	retail sale: 
	43

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
19011010	- - Of malt extract	30	20	2010	0
	- - Of goods of headings 04.01 to 
19011021	- - - Medical food	15	10	2010	AU,NZ,US	0
19011029	- - - Other 	30	15	2012	AU,NZ,US	0
19011030	- - Of soya bean powder	40	35	2010	US	0
	- - Other:
19011091	- - - For lactase deficiency infants 	30	20	2010	AU	0
19011092	- - - Other medical foods	15	0
19011093	- - - Other, containing cocoa 	38	25	2012	NZ	0
19011099	- - - Other 	40	35	2010	0
190120	- Mixes and doughs for the preparation 
	of bakers' wares of heading 19.05:
19012010	- - Of flour, groats, meal, starch or malt 	38	30	2012	AR,AU,DO,HN	0
	extract, not containing cocoa
19012020	- - Of flour, groats, meal, starch or malt 	40	30	2012	AR,AU,DO,HN	0
	extract, containing cocoa
19012030	- - Other, not containing cocoa	38	35	2010	AR,DO,HN	0
19012040	- - Other, containing cocoa	40	35	2010	AR,DO,HN	0
190190	- Other:
	- - Infant food, not put up for retail sale:
19019011	- - - Of goods of heading 04.01 to 04.04 	30	20	2010	AU	0
19019012	- - - For lactase deficient infants 	30	20	2010	0
19019013	- - - Other medical food	15	0
19019019	- - - Other 	40	25	2012	0
19019020	- - Malt extract	30	20	2010	0
	- - Other, of goods of heading 04.01 to 
	04.04: 
19019031	- - - Filled milk 	30	20	2010	AU,US	0
19019032	- - - Medical food	15	NZ,US	0
19019033	- - - Other, not containing cocoa	25	16	2012	NZ,US	0
19019034	- - - Other, containing cocoa	25	15	2012	NZ	0
	- - Other soya based preparations:
19019041	- - - In powder form 	40	30	2012	0
19019049	- - - In other form	40	30	2012	0
	- - Other:
19019051	- - - Medical foods 	15	0
19019052	- - - Other,not containing cocoa 	40	30	2012	0
19019053	- - - Other, containing cocoa 	40	30	2012	0
	44

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
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.
	ravioli, cannelloni; couscous, whether or
	 prepared.
	- Uncooked pasta, not stuffed or 
	otherwise prepared:
19021100	- - Containing eggs	40	0
190219	- - Other:
19021910	- - - Bean vermicelli (tang hoon)	40	0
19021920	- - - Rice vermicelli (bee hoon)	40	0
19021990	- - - Other	40	20	2012	US	0
19022000	- Stuffed pasta, whether or not cooked 	40	0
	or otherwise prepared
190230	- Other pasta:
19023010	- - Instant noodles	40	30	2012	JP	0
19023090	- - Other	40	35	2010	JP	0
19024000	- Couscous	40	0
19030000	Tapioca and substitutes therefor 	40	0
	prepared from starch, in the form of 
	flakes, grains, pearls, siftings or in 
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 
19041000	- Prepared foods obtained by the 	45	15	2012	AU,SV,US	0
	swelling or roasting of cereals or cereal 
190420	- Prepared foods obtained from 
	unroasted cereal flakes or from mixtures
	 of unroasted cereal flakes and roasted 
	cereal flakes or swelled cereals:
19042010	- - Mixtures of roasted or unroasted 	45	35	2010	0
	cereal flakes
19042090	- - Other	45	35	2010	0
19043000	- Bulgur wheat	45	35	2010	0
190490	- Other:
	45

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
19049010	- - Rice preparations, including pre-	45	35	2010	0
	cooked rice
19049090	- - Other	45	20	2012	US	0
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.
19051000	- Crispbread	40	0
19052000	- Gingerbread and the like	40	0
	- Sweet biscuits; waffles and wafers:
190531	- - Sweet biscuits: 
19053110	- - - Not containing cocoa	40	15	2012	DO,HN,SV,US	0
19053120	- - - Containing cocoa	40	15	2012	DO,HN,SV,US	0
190532	- - Waffles and wafers:
19053210	- - - Waffles	40	35	2010	SV	0
19053220	- - - Wafers	40	35	2010	SV	0
19054000	- Rusks, toasted bread and similar 	40	0
	toasted products
190590	- Other:
19059010	- - Unsweetened teething biscuits	45	30	2010	CA,DO,HN,SV	0
19059020	- - Other unsweetened biscuits	45	20	2012	DO,HN,SV,US	0
19059030	- - Cakes 	45	30	2010	CA,DO,HN,SV	0
19059040	- - Pastries 	45	30	2010	CA,DO,HN,SV	0
19059050	- - Bakery products made without flour	45	30	2010	CA,DO,HN,SV	0
19059060	- - Empty cachets of a kind suitable for 	10	CA,DO,HN,SV	0
	pharmaceutical use
19059070	- - Communion wafers, sealing wafers, 	45	30	2010	CA,DO,HN,SV	0
	rice paper and similar products
19059080	- - Other crisp savoury food products	45	20	2012	CA,DO,HN,SV,US	0
19059090	- - Other 	45	20	2012	CA,DO,HN,SV,US	0
20	Chapter 20 - Preparations of 
	vegetables, fruit, nuts or other parts of 
2001	Vegetables, fruit, nuts and other edible 
	parts of plants, prepared or preserved 
	by vinegar or acetic acid.
20011000	- Cucumbers and gherkins	40	DO,HN	0
200190	- Other:
20019010	- - Onions	40	38	2009	CN,DO,HN	0
20019090	- - Other 	40	38	2009	CN,DO,HN	0
	46

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
2002	Tomatoes prepared or preserved 
	otherwise than by vinegar or acetic acid.
20021000	- Tomatoes, whole or in pieces	40	30	2012	0
200290	- Other:
20029010	- - Tomato paste	40	20	2012	CN,US	0
20029090	- - Other	40	20	2012	CN,US	0
2003	Mushrooms and truffles, prepared or 
	preserved otherwise than by vinegar or 
	acetic acid.
20031000	- Mushrooms of the genus Agaricus	40	CN	0
20032000	- Truffles 	40	CN	0
20039000	- Other 	40	0
2004	Other vegetables prepared or 
	preserved otherwise than by vinegar or 
	acetic acid, frozen, other than products 
	of heading 20.06. 
20041000	- Potatoes	35	13	2013	CA,NZ,US	0
200490	- Other vegetables and mixtures of 
	vegetables:
20049010	- - Infant food	40	0
20049020	- - Other preparations of sweet corn	40	0
20049090	- - Other	40	0
2005	Other vegetables prepared or 
	preserved otherwise than by vinegar or 
	acetic acid, not frozen, other than 
	products of heading 20.06.
20051000	- Homogenised vegetables	40	CA	0
200520	- Potatoes:
20052010	- - Chips and sticks	40	18	2012	US	0
20052090	- - Other	40	35	2010	0
20054000	- Peas (Pisum sativum)	40	35	2010	0
	- Beans (Vigna spp., Phaseolus spp.):
20055100	- - Beans, shelled	40	35	2010	0
20055900	- - Other	40	35	2010	0
20056000	- Asparagus	40	30	2012	CN,NZ	0
20057000	- Olives	40	25	2010	0
20058000	- Sweet corn (Zea mays var. saccharata)	50	40	2010	0
200590	- Other vegetables and mixtures of 
	vegetables:
20059010	- - Smoked garlic	40	33	2010	CN	0
20059090	- - Other	40	33	2010	CA,CN	0
	47

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
20060000	Vegetables, fruit, nuts, fruit-peel and 	40	35	2010	CN,DO,HN	0
	other parts of plants, preserved by 
	sugar (drained, glacé or crystallised) 
2007	Jams, fruit jellies, marmalades, fruit or 
	nut purộe and fruit or nut pastes, 
	obtained by cooking, whether or not 
	containing added sugar or other 
20071000	- Homogenised preparations	40	35	2010	DO,HN	0
	- Other:
20079100	- - Citrus fruit	40	35	2010	DO,HN	0
200799	- - Other:
20079910	- - - Fruit grains and pastes other than 	40	0
	of mango, pineapple or strawberries
20079990	- - - Other 	40	0
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 
	- Nuts, ground-nuts and other seeds, 
	whether or not mixed together:
200811	- - Ground-nuts:
20081110	- - - Roasted nuts	40	30	2012	US	0
20081120	- - - Peanut butter	40	18	2012	US	0
20081190	- - - Other	40	20	2012	US	0
200819	- - Other, including mixtures:
20081910	- - - Cashew 	40	35	2012	0
20081990	- - - Other 	40	18	2012	US	0
20082000	- Pineapples	40	0
200830	- Citrus fruit:
	- - Containing added sugar or other 
	sweetening matter or spirits:
20083011	- - - In airtight containers	40	0
20083019	- - - Other	40	0
	- - Other: 
20083091	- - - In airtight containers 	40	0
20083099	- - - Other 	40	0
200840	- Pears:
	- - Containing added sugar or other 
	sweetening matter or spirits:
20084011	- - - In airtight containers	40	35	2012	AU	0
20084019	- - - Other	40	35	2012	0
	48

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
	- - Other: 
20084091	- - - In airtight containers 	40	35	2012	AU	0
20084099	- - - Other 	40	35	2012	0
200850	- Apricots:
	- - Containing added sugar or other 
	sweetening matter or spirits:
20085011	- - - In airtight containers	40	0
20085019	- - - Other	40	0
	- - Other:
20085091	- - - In airtight containers 	40	0
20085099	- - - Other 	40	0
200860	- Cherries:
	- - Containing added sugar or other 
	sweetening matter or spirits:
20086011	- - - In airtight containers	40	0
20086019	- - - Other	40	0
	 - - Other: 
20086091	- - - In airtight containers 	40	0
20086099	- - - Other 	40	0
200870	- Peaches, including nectarines:
	- - Containing added sugar or other 
	sweetening matter or spirits:
20087011	- - - In airtight containers	40	35	2012	0
20087019	- - - Other	40	35	2012	0
	- - Other: 
20087091	- - - In airtight containers 	40	35	2012	0
20087099	- - - Other 	40	35	2012	0
200880	- Strawberries:
	- - Containing added sugar or other 
	sweetening matter or spirits:
20088011	- - - In airtight containers	40	35	2012	0
20088019	- - - Other	40	35	2012	0
	- - Other: 
20088091	- - - In airtight containers 	40	35	2012	0
20088099	- - - Other	40	35	2012	0
	- Other, including mixtures other than 
	those of subheading 2008.19:
20089100	- - Palm hearts	40	0
200892	- - Mixtures:
20089210	- - - of stems, roots and other edible 	40	0
	parts of plants
	49

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
	- - - Other, containing added sugar or 
	other sweetening matter or spirits:
20089221	- - - - In airtight containers	40	30	2010	0
20089229	- - - - Other	40	30	2010	0
	- - - Other: 
20089291	- - - - In airtight containers	40	30	2010	0
20089299	- - - - Other 	40	30	2010	0
200899	- - Other:
20089910	- - - Lychees	40	0
20089920	- - - Longans	40	0
20089930	- - - Of stems, roots and other edible 	40	0
	parts of plants
	- - - Other, containing added sugar or 
	other sweetening matter or spirits:
20089941	- - - - In airtight containers	37	30	2010	0
20089949	- - - - Other	37	30	2010	0
	- - - Other: 
20089991	- - - - In airtight containers 	37	30	2010	0
20089999	- - - - Other 	37	30	2010	0
2009	Fruit juices (including grape must) and 
	vegetable juices, unfermented and not 
	containing added spirit, whether or not 
	containing added sugar or other 
	sweetening matter.
	- Orange juice:
20091100	- - Frozen 	35	20	2012	CA,DO,HN,US	0
20091200	- - Not frozen, of a Brix value not 	40	30	2010	AU	0
	exceeding 20 
20091900	- - Other	35	30	2012	AU,DO,HN	0
	- Grapefruit juice: 
20092100	- - Of a Brix value not exceeding 20 	35	0
20092900	- - Other	35	0
	- Juice of any other single citrus fruit: 
20093100	- - Of a Brix value not exceeding 20 	40	35	2012	0
20093900	- - Other	40	35	2012	CA	0
	- Pineapple juice:
20094100	- - Of a Brix value not exceeding 20 	35	0
20094900	- - Other	35	DO,HN	0
20095000	- Tomato juice	40	35	2012	CA	0
	- Grape juice (including grape must):
20096100	- - Of a Brix value not exceeding 20 	40	35	2010	0
20096900	- - Other	40	30	2010	AR,AU	0
	50

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
	- Apple juice:
20097100	- - Of a Brix value not exceeding 20 	40	30	2012	AU	0
20097900	- - Other	40	25	2012	AU,DO,HN,NZ	0
200980	- - Juice of any other single fruit or 
	vegetable:
20098010	- - Blackcurrant juice	35	25	2012	CA,DO,HN,NZ	0
20098090	- - Other	35	25	2012	DO,HN,NZ,SV,US	0
20099000	- Mixtures of juices	35	25	2012	AU,CA,DO,HN,NZ	0
21	Chapter 21 - Miscellaneous edible 
	preparations
2101	Extracts, essences and concentrates, of
	 coffee, tea or matộ and preparations 
	with a basis of these products or with a 
	basis of coffee, tea or maté; roasted 
	chicory and other roasted coffee 
	substitutes, and extracts, essences and 
	concentrates thereof.
	- Extracts, essences and concentrates, 
	of coffee, and preparations with a basis 
	of these extracts, essences or 
	concentrates or with a basis of coffee:
210111	- - Extracts, essences and 
21011110	- - - Instant coffee	50	40	2010	CA	0
21011190	- - - Other 	50	40	2010	CA	0
21011200	- - Preparations with a basis of extracts, 	50	40	2010	CA	0
	essences or concentrates or with a 
	basis of coffee
21012000	- Extracts, essences and concentrates, 	50	40	2010	CA	0
	of tea or maté, and preparations with a 
	basis of these extracts, essences or 
	concentrates or with a basis of tea or 
21013000	- Roasted chicory and other roasted 	50	40	2010	CA	0
	coffee substitutes, and extracts, 
	essences and concentrates thereof
2102	Yeasts (active or inactive); other single-
	cell micro-organisms, dead (but not 
	including vaccines of heading 30.02); 
	prepared baking powders.
210210	- Active yeasts
21021010	- - Bread yeasts 	20	10	2012	0
21021090	- - Other 	10	0
21022000	- Inactive yeasts; other single-cell micro-	10	0
	organisms, dead
21023000	- Prepared baking powders	10	0
	51

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
2103	Sauces and preparations therefor; 
	mixed condiments and mixed 
	seasonings; mustard flour and meal and
21031000	- Soya sauce	45	33	2010	JP	0
21032000	- Tomato ketchup and other tomato 	45	35	2010	CA,DO,HN	0
21033000	- Mustard flour and meal and prepared 	45	35	2010	CA	0
	mustard
210390	- Other:
21039010	- - Chilli sauce	45	30	2012	CA,DO,HN	0
21039020	- - Mixed condiments and mixed 	45	30	2012	CA,DO,HN	0
	seasonings, including belachan 
21039030	- - Fish sauce 	45	33	2010	DO,HN	0
21039090	- - Other	45	20	2012	DO,HN,JP,US	0
2104	Soups and broths and preparations 
	therefor; homogenised composite food 
	preparations.
210410	- Soups and broths and preparations 
	therefor:
21041010	- - Containing meat	40	CA	0
21041090	- - Other	40	CA	0
210420	- Homogenised composite food 
	preparations:
21042010	- - Containing meat	40	0
21042090	- - Other	40	0
21050000	Ice cream and other edible ice, whether 	45	20	2012	AU,CA,DO,HN,NZ,US	0
	or not containing cocoa.
2106	Food preparations not elsewhere 
	specified or included.
21061000	- Protein concentrates and textured 	10	5	2010	US	0
	protein substances
210690	- Other: 
21069010	- - Dried bean curd and bean curd 	30	25	2009	CA,CE25	0
21069020	- - Flavoured or coloured syrups	30	20	2010	AU,CA,CE25,US	0
21069030	- - Non-dairy creamer	30	20	2010	CA,CE25,CO,SV	0
21069040	- - Autolysed yeast preparations 	20	15	2008	CA,CE25,CO	0
	- - Preparations of a kind used in the 
	manufacture of beverages:
	- - - Non-alcoholic preparations:
21069051	- - - - Preparations to be used as raw 	30	15	2012	AU,CA,CE25,CO,US	0
	material in preparing composite 
	concentrates
21069052	- - - - Composite concentrates for 	30	15	2012	AU,CA,CE25,CO,US	0
	simple dilution with water to make 
	52

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
21069053	- - - - Ginseng based products 	20	AU,CA,CE25	0
21069054	- - - - Other mixtures of chemical with 	20	15	2008	AU,CA,CE25,CO	0
	foodstuffs or other substances with 
	nutritive value of a kind used for food 
21069059	- - - - Other	30	15	2012	AU,CA,CE25,CO,US	0
	- - - Alcoholic preparations:
	- - - - Preparations to be used as raw 
	material in preparing composite 
	concentrates
21069061	- - - - - Of a kind used for the 	30	20	2010	AU,CA,CE25,CO	0
	manufacture of alcoholic beverages, in 
21069062	- - - - - Of a kind used for the 	30	20	2010	AU,CA,CE25,CO	0
	manufacture of alcoholic beverages, in 
21069063	- - - - - Other 	30	20	2010	AU,CA,CE25	0
	- - - - Composite concentrates for 
	simple dilution with water to make 
21069064	- - - - - Of a kind used for the 	30	20	2010	AU,CA,CE25,CO	0
	manufacture of alcoholic beverages, in 
21069065	- - - - - Of a kind used for the 	30	20	2010	AU,CA,CE25,CO	0
	manufacture of alcoholic beverages, in 
21069066	- - - - - Other 	30	20	2010	AU,CA,CE25	0
21069067	- - - - Other mixtures of chemicals with 	20	15	2008	AU,CA,CE25,CO	0
	foodstuffs or other substances with 
	nutritive value, of a kind used for food 
21069069	- - - - Other	30	20	2010	AU,CA,CE25	0
	- - Sweetening preparations consisting 
	of artificial sweeteners and foodstuffs:
21069071	- - - Containing saccharin or aspartame 	30	15	2012	AU,CA,CE25,CO,US	0
	as a sweetener
21069079	- - - Other 	30	20	2010	AU,CA,CE25,CO	0
	- - Flavouring preparations:
21069081	- - - Cheese flavouring powder 	18	15	2010	AU,CA,CE25,NZ	0
21069082	- - - Other	20	15	2008	AU,CA,CE25,CO	0
	- - Food supplements:
21069083	- - - Preparations containing vitamins or 	18	15	2008	AU,CA,CE25,CO	0
	minerals
21069084	- - - Medical food	15	CA,CE25	0
21069089	- - - Other	20	15	2008	AU,CA,CE25,CO	0
	- - Other:
21069091	- - - Food preparations for lactase 	28	20	2010	AU,CA,CE25,NZ,SV	0
	deficient infants 
21069092	- - - Medical food	15	AU,CA,CE25,SV	0
21069093	- - - Other preparations for infant use 	28	20	2010	AU,CA,CE25,NZ,SV	0
	53

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
21069094	- - - Ice cream powder 	28	20	2010	AU,CA,CE25,NZ,SV	0
21069095	- - - Fortificant premixes 	20	15	2008	AU,CA,CE25,CO,NZ,	0
	SV
21069096	- - - Other mixtures of chemicals with 	20	15	2008	AU,CA,CE25,CO,NZ,	0
	foodstuffs or other substances with 	SV
	nutritive value, of a kind used for food 
21069099	- - - Other 	28	15	2012	AU,CA,CE25,NZ,SV,	0
	US
22	Chapter 22 - Beverages, spirits and 
2201	Waters, including natural or artificial 
	mineral waters and aerated waters, not 
	containing added sugar or other 
	sweetening matter nor flavoured; ice 
22011000	- Mineral waters and aerated waters	50	35	2012	CA,PY	0
220190	- Other:
22019010	- - Ice and snow 	40	0
22019090	- - Other 	40	0
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 20.09.
220210	- Waters, including mineral waters and 
	aerated waters, containing added sugar
	 or other sweetening matter or flavoured:
22021010	- - Sparkling mineral waters and aerated	40	35	2010	CA,DO,HN,SV	0
	 waters, flavoured
22021090	- - Other	40	35	2010	CA,DO,HN,SV	0
220290	- Other:
22029010	- - Flavoured UHT milk drink 	40	30	2010	CA,NZ,US	0
22029020	- - Soya milk drink 	40	30	2012	CA	0
22029030	- - Non-aerated beverages ready for 	40	30	2012	CA	0
	immediate consumption without dilution
22029090	- - Other 	40	20	2012	CA,US	0
2203	Beer made from malt. 
22030010	- Stout and porter	65	35	2012	AU,CA,CE25,DO,HN,	0
	MX,US
22030090	- Other, including ale	65	35	2012	AU,CA,CE25,DO,HN,	0
	MX,US
2204	Wine of fresh grapes, including fortified 
	wines; grape must other than that of 
	heading 20.09.
22041000	- Sparkling wine	65	50	2012	AU,CA,CE25,NZ	0
	54

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
	- Other wine; grape must with 
	fermentation prevented or arrested by 
	the addition of alcohol:
220421	- - In containers holding 2 l or less:
	- - - Wine:
22042111	- - - - Of an alcoholic strength by 	65	50	2012	AR,AU,CA,CE25,NZ	0
	volume not exceeding 15% vol
22042112	- - - - Of an alcoholic strength by 	65	50	2012	AR,AU,CA,CE25,NZ	0
	volume exceeding 15% vol
	- - - Grape must:
22042121	- - - - Of an alcoholic strength by 	65	50	2012	AR,CA,CE25,NZ	0
	volume not exceeding 15% vol
22042122	- - - - Of an alcoholic strength by 	65	50	2012	AR,CA,CE25,NZ	0
	volume exceeding 15% vol
220429	- - Other:
	- - - Wine:
22042911	- - - - Of an alcoholic strength by 	65	50	2012	AU,CA,CE25	0
	volume not exceeding 15% vol
22042912	- - - - Of an alcoholic strength by 	65	50	2012	AU,CA,CE25	0
	volume exceeding 15% vol
	- - - Grape must:
22042921	- - - - Of an alcoholic strength by 	65	50	2012	CA,CE25	0
	volume not exceeding 15% vol
22042922	- - - - Of an alcoholic strength by 	65	50	2012	CA,CE25	0
	volume exceeding 15% vol
220430	- Other grape must: 
22043010	- - Of an alcoholic strength by volume 	65	55	2012	CA,CE25	0
	not exceeding 15% vol
22043020	- - Of an alcoholic strength by volume 	65	55	2012	CA,CE25	0
	exceeding 15% vol
2205	Vermouth and other wines of fresh 
	grapes flavoured with plants or aromatic
	 substances. 
220510	- In containers holding 2 l or less:
22051010	- - Of an alcoholic strength by volume 	65	55	2012	CE25	0
	not exceeding 15% vol
22051020	- - Of an alcoholic strength by volume 	65	55	2012	CE25	0
	exceeding 15% vol
220590	- Other:
22059010	- - Of an alcoholic strength by volume 	65	55	2012	CE25	0
	not exceeding 15% vol
22059020	- - Of an alcoholic strength by volume 	65	55	2012	CE25	0
	exceeding 15%
	55

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
2206	Other fermented beverages (for 
	example, cider, perry, mead); mixtures 
	of fermented beverages and mixtures of
	 fermented beverages and non-
	alcoholic beverages, not elsewhere 
22060010	- Cider and perry	65	55	2012	CE25	0
22060020	- Sake (rice wine) 	65	55	2012	CE25,JP	0
22060030	- Toddy 	65	55	2012	CE25	0
22060040	- Shandy of an alcoholic strength by 	65	55	2012	CE25	0
	volume exceeding 0.5% but not 
22060050	- Shandy of an alcoholic strength by 	65	55	2012	CE25	0
	volume exceeding 1% but not exceeding
22060090	- Other, including mead	65	55	2012	CE25	0
2207	Undenatured ethyl alcohol of an 
	alcoholic strength by volume of 80% vol 
	or higher; ethyl alcohol and other 
	spirits, denatured, of any strength.
22071000	- Undenatured ethyl alcohol of an 	40	DO,HN	0
	alcoholic strength by volume of 80% vol 
220720	- Ethyl alcohol and other spirits, 
	denatured, of any strength:
	- - Denatured ethyl alcohol, including 
	methylated spirits:
22072011	- - - Ethyl alcohol strength by volume of 	20	0
	exceeding 99% vol 
22072019	- - - Other 	50	40	2010	0
22072090	- - Other 	40	0
2208	Undenatured ethyl alcohol of an 
	alcoholic strength by volume of less 
	than 80% vol; spirits, liqueurs and other
	 spirituous beverages.
220820	- Spirits obtained by distilling grape wine
	 or grape marc:
22082010	- - Brandy of an alcoholic strength by 	65	45	2013	CE25,US	0
	volume not exceeding 46% vol
22082020	- - Brandy of an alcoholic strength by 	65	45	2013	CE25,US	0
	volume exceeding 46% vol
22082030	- - Other, of an alcoholic strength by 	65	45	2013	CE25,US	0
	volume not exceeding 46% vol
22082040	- - Other, of an alcoholic strength by 	65	45	2013	CE25,US	0
	volume exceeding 46% vol
220830	- Whiskies:
22083010	- - Of an alcoholic strength by volume 	65	45	2013	CA,CE25,US	0
	not exceeding 46% vol
	56

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
22083020	- - Of an alcoholic strength by volume 	65	45	2013	CA,CE25,US	0
	exceeding 46% vol
220840	- Rum and tafia:
22084010	- - Of an alcoholic strength by volume 	65	45	2013 (Endnote 3)	CE25,DO,HN,MX,US	0
	not exceeding 46% vol
22084020	- - Of an alcoholic strength by volume 	65	45	2013 (Endnote 3)	CE25,DO,HN,MX,US	0
	exceeding 46% vol
220850	- Gin and Geneva:
22085010	- - Of an alcoholic strength by volume 	65	45	2013	CE25	0
	not exceeding 46% vol
22085020	- - Of an alcoholic strength by volume 	65	45	2013	CE25	0
	exceeding 46% vol
220860	- Vodka:
22086010	- - Of an alcoholic strength by volume 	65	45	2013	CE25,US	0
	not exceeding 46% vol
22086020	- - Of an alcoholic strength by volume 	65	45	2013	CE25,US	0
	exceeding 46% vol
220870	- Liqueurs and cordials:
22087010	- - Of an alcoholic strength by volume 	65	45	2013	CE25,DO,HN	0
	not exceeding 57% vol
22087020	- - Of an alcoholic strength by volume 	65	45	2013	CE25,DO,HN	0
	exceeding 57% vol
220890	- Other:
22089010	- - Medicated samsu of an alcoholic 	65	45	2013	CE25,MX	0
	strength by volume not exceeding 40% 
22089020	- - Medicated samsu of an alcoholic 	65	45	2013	CE25,MX	0
	strength by volume exceeding 40% vol
22089030	- - Other samsu of an alcoholic strength	65	45	2013	CE25,MX	0
	 by volume not exceeding 40% vol
22089040	- - Other samsu of an alcoholic strength	65	45	2013	CE25,MX	0
	 by volume exceeding 40% vol
22089050	- - Arrack and pineapple spirit of an 	65	45	2013	CE25,MX	0
	alcoholic strength by volume not 
	exceeding 40% vol
22089060	- - Arrack and pineapple spirit of an 	65	45	2013	CE25,MX	0
	alcoholic strength by volume exceeding 
	40% vol
22089070	- - Bitters and similar beverages of an 	65	45	2013	CE25,MX	0
	alcoholic strength not exceeding 57% 
22089080	- - Bitters and similar beverages of an 	65	45	2013	CE25,MX	0
	alcoholic strength exceeding 57% vol
22089090	- - Other	65	45	2013 (Endnote 3)	CE25,MX,NZ	0
22090000	Vinegar and substitutes for vinegar 	20	DO,HN	0
	obtained from acetic acid.
	57

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
23	Chapter 23 - Residues and waste from 
	the food industries; prepared animal 
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.
23011000	- Flours, meals and pellets, of meat or 	10	7	2009	AU,CA,NZ,US	0
	meat offal; greaves
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 
23021000	- Of maize (corn)	10	0
23022000	- Of rice	10	0
23023000	- Of wheat	10	0
23024000	- Of other cereals	10	0
23025000	- Of leguminous plants	10	0
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.
230310	- Residues of starch manufacture and 
	similar residues:
23031010	- - Of manioc (cassava) or sago 	10	0
23031090	- - Other	10	7	2010	US	0
23032000	- Beet-pulp, bagasse and other waste of	10	0
	 sugar manufacture
23033000	- Brewing or distilling dregs and waste	10	0
23040000	Oil-cake and other solid residues, 	5	AR	0
	whether or not ground or in the form of 
	pellets, resulting from the extraction of 
	soya-bean oil.
23050000	Oil-cake and other solid residues, 	5	0
	whether or not ground or in the form of 
	pellets, resulting from the extraction of 
	ground-nut oil.
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 23.04 or 23.05.
23061000	- Of cotton seeds	5	0
23062000	- Of linseed	5	0
	58

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
23063000	- Of sunflower seeds	5	AR	0
	- Of rape or colza seeds:
23064100	- - Of low erucic acid rape or colza 	5	0
23064900	- - Other 	5	0
23065000	- Of coconut or copra	5	0
23066000	- Of palm nuts or kernels	5	0
23067000	- Of maize (corn) germ	5	0
230690	- Other:
23069010	- - Of safflower seed meal	5	0
23069090	- - Other	5	0
23070000	Wine lees; argol.	10	0
23080000	Vegetable materials and vegetable 	10	0
	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. 
2309	Preparations of a kind used in animal 
	feeding.
230910	- Dog or cat food, put up for retail sale:
23091010	- - Containing meat	10	7	2010	AU,US	0
23091090	- - Other	10	7	2010	AU,US	0
230990	- Other:
	- - Complete feed:
23099011	- - - For poultry 	10	7	2010	CA,US	0
23099012	- - - For swine 	10	7	2010	CA,US	0
23099013	- - - Prawn feed 	10	7	2010	CA,US	0
23099019	- - - Other 	10	7	2010	CA,US	0
23099020	- - Premixes, feed supplements and 	5	CA,US	0
	feed additives
23099030	- - Other, containing meat	10	7	2010	CA,US	0
23099090	- - Other	10	7	2010	CA,US	0
24	Chapter 24 - Tobacco and 
	manufactured tobacco substitutes
2401	Unmanufactured tobacco; tobacco 
240110	- Tobacco, not stemmed/stripped:
24011010	- - Virginia type, flue-cured	100	80	2012	BR,CO,DO,HN	0
24011020	- - Virginia type, not flue cured 	100	90	2012	BR,DO,HN	0
24011030	- - Other, flue-cured	100	80	2012	BR,CO,DO,HN	0
24011090	- - Other, not flue cured 	100	90	2012	BR,DO,HN	0
240120	- Tobacco, partly or wholly 
	stemmed/stripped:
24012010	- - Virginia type, flue-cured 	100	80	2012	BR,CO,DO,HN	0
	59

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
24012020	- - Virginia type, not flue cured 	100	90	2012	BR,DO,HN	0
24012030	- - Oriental type	100	90	2012	BR,DO,HN	0
24012040	- - Burley type	100	80	2012	BR,CO,DO,HN	0
24012050	- - Other, flue-cured	100	80	2012	BR,CO,DO,HN	0
24012090	- - Other, not flue cured 	100	90	2012	BR,DO,HN	0
240130	- Tobacco refuse:
24013010	- - Tobacco stems 	80	BR,DO,HN	0
24013090	- - Other 	100	90	2012	BR,DO,HN	0
2402	Cigars, cheroots, cigarillos and 
	cigarettes, of tobacco or tobacco 
24021000	- Cigars, cheroots and cigarillos, 	150	100	2012	DO,HN	0
	containing tobacco
240220	- Cigarettes containing tobacco:
24022010	- - Beedies	150	135	2010	DO,HN	0
24022090	- - Other	150	135	2010	DO,HN	0
240290	- Other:
24029010	- - Cigars, cheroots and cigarillos of 	150	135	2010	0
	tobacco substitutes 
24029020	- - Cigarettes of tobacco substitutes 	150	135	2010	0
2403	Other manufactured tobacco and 
	manufactured tobacco substitutes; 
	"homogenised" or "reconstituted" 
	tobacco; tobacco extracts and essences.
240310	- Smoking tobacco, whether or not 
	containing tobacco substitutes in any 
	proportion:
	- - Packed for retail sale:
24031011	- - - Blended tobacco	100	0
24031019	- - - Other	100	0
	- - Other manufactured tobacco for 
	cigarette making:
24031021	- - - Blended tobacco	100	0
24031029	- - - Other	100	0
24031090	- - Other	100	0
	- Other:
24039100	- - "Homogenised" or "reconstituted" 	100	0
240399	- - Other:
24039910	- - - Tobacco extracts and essences	100	0
24039930	- - - Manufactured tobacco substitutes	100	0
24039940	- - - Snuff	100	0
24039950	- - - Smokeless tobacco, including 	100	0
	chewing and sucking tobacco
	60

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
24039960	- - - Ang Hoon	100	0
24039990	- - - Other	100	0
29054300	- - Mannitol	10	5	2010	0
29054400	- - D-glucitol (sorbitol)	5	0
29054500	- - Glycerol	5	0
3301	Essential oils (terpeneless or not), 
	including concretes and absolutes; 
	resinoids; extracted oleoresins; 
	concentrates of essential oils in fats, in 
	fixed oils, in waxes or the like, obtained 
	by enfleurage or maceration; terpenic 
	by-products of the deterpenation of 
	essential oils; aqueous distillates and 
	aqueous solutions of essential oils.
	- Essential oils of citrus fruit:
330111	- - Of bergamot:
33011110	- - - Pharmaceutical grade 	5	0
33011190	- - - Other 	10	0
330112	- - Of orange:
33011210	- - - Pharmaceutical grade 	5	0
33011290	- - - Other 	10	0
330113	- - Of lemon:
33011310	- - - Pharmaceutical grade 	5	AR	0
33011390	- - - Other 	10	AR	0
330114	- - Of lime:
33011410	- - - Pharmaceutical grade 	5	0
33011490	- - - Other 	10	0
330119	- - Other:
33011910	- - - Pharmaceutical grade 	5	0
33011990	- - - Other 	10	0
	- Essential oils other than those of citrus
	 fruit:
330121	- - Of geranium:
33012110	- - - Pharmaceutical grade 	5	0
33012190	- - - Other 	5	0
330122	- - Of jasmin:
33012210	- - - Pharmaceutical grade 	5	0
33012290	- - - Other 	10	0
330123	- - Of lavender or of lavandin:
33012310	- - - Pharmaceutical grade 	5	0
33012390	- - - Other 	5	0
33012400	- - Of peppermint (Mentha piperita)	5	US	0
	61

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
330125	- - Of other mints:
33012510	- - - Pharmaceutical grade 	5	0
33012590	- - - Other 	5	US	0
330126	- - Of vetiver:
33012610	- - - Pharmaceutical grade 	5	0
33012690	- - - Other 	5	0
330129	- - Other: 
	- - - Pharmaceutical grade: 
33012911	- - - - Of lemon grass, of citronella, 	10	0
	nutmeg, cinnamon, ginger, cardamon, 
	fennel or palmrose 
33012912	- - - - Of sandalwood 	10	0
33012919	- - - - Other 	10	0
	- - - Other: 
33012991	- - - - Of lemon grass, of citronella, 	10	0
	nutmeg, cinnamon, ginger, cardamon, 
	fennel or palmrose 
33012992	- - - - Of sandalwood 	10	0
33012999	- - - - Other 	10	0
33013000	- Resinoids	5	0
330190	- Other:
33019010	- - Aqueous distillates and solutions of 	5	0
	essential oils suitable for medicinal use 
33019090	- - Other 	5	0
330210	- Of a kind used in the food or drink 
	industries:
33021010	- - Odoriferous alcoholic preparations of	10	AU,CH,US	0
	 a kind used for the manufacture of 
	alcoholic beverages, in liquid form 
33021020	- - Odoriferous alcoholic preparations of	10	AU,CH,US	0
	 a kind used for the manufacture of 
	alcoholic beverages, in other forms 
33021090	- - Other 	10	8	2009	AU,CH,US	0
3501	Casein, caseinates and other casein 
	derivatives; casein glues.
35011000	- Casein	10	AU,NZ	0
35019000	- Other	10	NZ	0
3502	Albumins (including concentrates of two 
	or more whey proteins, containing by 
	weight more than 80% whey proteins, 
	calculated on the dry matter), 
	albuminates and other albumin 
	- Egg albumin:
	62

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
35021100	- - Dried	10	0
35021900	- - Other	10	0
35022000	- Milk albumin, including concentrates of	10	AU,NZ	0
	 two or more whey proteins
35029000	- Other	10	AU,NZ	0
3503	Gelatin (including gelatin in rectangular 
	(including square) sheets, whether or 
	not surface-worked or coloured) and 
	gelatin derivatives; isinglass; other 
	glues of animal origin, excluding casein 
	glues of heading 35.01.
35030010	- Glues 	10	0
35030020	- Gelatin in powder form with bloating 	10	0
	level of A-250 or B-230 or more 
35030090	- Other 	10	0
3504	Peptones and their derivatives; other 
	protein substances and their 
	derivatives, not elsewhere specified or 
	included; hide powder, whether or not 
35040010	- Protein substances from soyabean 	10	5	2010	US	0
35040090	- Other 	10	5	2010	US	0
3505	Dextrins and other modified starches 
	(for example, pregelatinised or 
	esterified starches); glues based on 
	starches, or on dextrins or other 
350510	- Dextrins and other modified starches:
35051010	- - Dextrins and soluble or roasted 	10	0
35051090	- - Other 	10	0
35052000	- Glues	20	0
38091000	- With a basis of amylaceous 	10	0
3823	Industrial monocarboxylic fatty acids; 
	acid oils from refining; industrial fatty 
	- Industrial monocarboxylic fatty acids; 
	acid oils from refining:
38231100	- - Stearic acid	10	0
38231200	- - Oleic acid	10	0
38231300	- - Tall oil fatty acids	10	0
382319	- - Other:
38231910	- - - Acid oils from refining 	10	0
38231990	- - - Other 	10	0
38237000	- Industrial fatty alcohols	10	0
38246000	- Sorbitol other than that of subheading 	10	0
	2905.44 
	63

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
4101	Raw hides and skins of bovine 
	(including buffalo) or equine animals 
	(fresh, or salted, dried, limed, pickled or
	 otherwise preserved, but not tanned, 
	parchment-dressed or further 
	prepared), whether or not dehaired or 
41012000	- Whole hides and skins, of a weight per	0	AU,NZ,US	0
	 skin not exceeding 8 kg when simply 
	dried, 10 kg when dry-salted, or 16 kg 
	when fresh, wet-salted or otherwise 
41015000	- Whole hides and skins, of a weight 	0	DO,HN,NZ,US	0
	exceeding 16 kg 
41019000	- Other, including butts, bends and 	5	0
4102	Raw skins of sheep or lambs (fresh, or 
	salted, dried, limed, pickled or otherwise
	 preserved, but not tanned, parchment-
	dressed or further prepared), whether 
	or not with wool on or split, other than 
	those excluded by Note 1(c) to this 
41021000	- With wool on 	0	NZ	0
	- Without wool on:
41022100	- - Pickled	0	NZ	0
41022900	- - Other	0	0
4103	Other raw hides and skins (fresh, or 
	salted, dried, limed, pickled or otherwise
	 preserved, but not tanned, parchment-
	dressed or further prepared), whether 
	or not dehaired or split, other than 
	those excluded by Note 1(b) or Note 
41031000	- Of goats or kids	0	0
41032000	- Of reptiles	0	DO,HN	0
41033000	- Of swine 	5	0
41039000	- Other	0	NZ	0
4301	Raw furskins (including heads, tails, 
	paws and other pieces or cuttings, 
	suitable for furriers' use), other than raw
	 hides and skins of heading 41.01, 
43011000	- Of mink, whole, with or without head, 	5	0
	tail or paws
43013000	- Of lamb, the following: Astrakhan, 	5	0
	Broadtail, Caracul, Persian and similar 
	lamb, Indian, Chinese, Mongolian or 
	Tibetan lamb, whole, with or without 
	head, tail or paws
	64

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
43016000	- Of fox, whole, with or without head, tail 	5	0
	or paws
43017000	- Of seal, whole, with or without head, 	5	0
	tail or paws
43018000	- Other furskins, whole, with or without 	5	0
	head, tail or paws
43019000	- Heads, tails, paws and other pieces or 	5	0
	cuttings, suitable for furriers' use
50010000	Silk-worm cocoons suitable for reeling. 	10	0
50020000	Raw silk (not thrown). 	10	0
5003	Silk waste (including cocoons unsuitable
	 for reeling, yarn waste and garnetted 
50031000	- Not carded or combed 	10	0
50039000	- Other 	10	0
5101	Wool, not carded or combed. 
	- Greasy, including fleece-washed wool:
51011100	- - Shorn wool	0	AU,NZ,UY	0
51011900	- - Other	0	AU,NZ	0
	- Degreased, not carbonised:
51012100	- - Shorn wool	0	AU,NZ,UY	0
51012900	- - Other	0	AU,NZ,UY	0
51013000	- Carbonised	0	AU,NZ,UY	0
5102	Fine or coarse animal hair, not carded 
	or combed. 
	- Fine animal hair:
51021100	- - Of Kashmir (cashmere) goats 	5	0
51021900	- - Other 	5	0
51022000	- Coarse animal hair	5	0
5103	Waste of wool or of fine or coarse 
	animal hair, including yarn waste but 
	excluding garnetted stock.
51031000	- Noils of wool or of fine animal hair	10	0
51032000	- Other waste of wool or of fine animal 	10	0
51033000	- Waste of coarse animal hair	10	0
52010000	Cotton, not carded or combed.	0	AU,PY,US	0
5202	Cotton waste (including yarn waste and 
	garnetted stock)
52021000	- Yarn waste (including thread waste) 	20	0
	- Other:
52029100	- - Garnetted stock	20	0
52029900	- - Other	20	0
52030000	Cotton, carded or combed.	10	0
	65

	Bound rate at	Present 	Concession first 
	 date of 	Final 	concession 	incorporated in a	Earlier
HS	Description	accession	Bound 	Implementation	established	INR	 GATT Schedule	 INRs	ODCs
5301	Flax, raw or processed but not spun; 
	flax tow and waste (including yarn waste
	 and garnetted stock).
53011000	- Flax, raw or retted 	0	0
	- Flax, broken, scutched, hackled or 
	otherwise processed, but not spun:
53012100	- - Broken or scutched	0	0
53012900	- - Other	0	0
53013000	- Flax tow and waste	0	0
5302	True hemp (Cannabis sativa L), raw or 
	processed but not spun; tow and waste 
	of true hemp (including yarn waste and 
	garnetted stock).
53021000	- True hemp, raw or retted	0	0
53029000	- Other	0	0
	Endnote 1--2009 - 16%, 2010 - 14%, 
	2011 - 12%.
	Endnote 2--2009 - 20%, 2010 - 14%, 
	2011 - 12%.
	Endnote 3--2008 - 60%, 2009 - 55%, 
	2010 - 50%, 2011 - 50%, 2012 - 48.3%.
	66