Beruflich Dokumente
Kultur Dokumente
13 Oktober 2014
13 October 2014
P.U. (A) 272
FEDERAL GOVERNMENT
GAZETTE
DISIARKAN OLEH/
PUBLISHED BY
JABATAN PEGUAM NEGARA/
ATTORNEY GENERALS CHAMBERS
(1)
Tafsiran
2.
(1)
(b)
dia
mempunyai
suatu establismen
perniagaan
atau
dia
tidak
mempunyai
establismen
perniagaan
atau
(3)
(1)
atau perkhidmatan tertentu termasuk atau tidak dalam Jadual Pertama atau Jadual
Kedua, persoalan itu hendaklah diputuskan oleh Menteri yang keputusannya adalah
muktamad.
Pengklasifikasian barang dalam Jadual Pertama
4.
mematuhi Rukun tafsiran Jadual Pertama kepada Perintah Duti Kastam 2012
[P.U. (A) 275/2012].
Barang bagi apa-apa perihal sebagaimana dalam Lampiran kepada Perintah ini.
2.
Ubat dan gas perubatan dalam Senarai Ubat Penting Kebangsaan yang
dikeluarkan oleh Kementerian Kesihatan dan diluluskan oleh Menteri dan dalam
sukatan dos atau dalam bentuk bungkusan untuk jualan runcit.
3.
Barang yang dibekalkan ke kawasan ditetapkan dari Malaysia selain kawasan
ditetapkan.
4.
Barang yang digunakan sebagai bekalan dalam pelayaran atau penerbangan ke
atau dari suatu tempat di luar Malaysia atau sebagai barang dagangan untuk dijual
secara runcit kepada orang yang dibawa atas suatu pelayaran atau penerbangan ke atau
dari suatu tempat di luar Malaysia dalam suatu kapal atau pesawat udara.
5.
Barang untuk kegunaan sebagai barang ganti kapal dalam suatu pelayaran atau
penerbangan ke atau dari suatu tempat di luar Malaysia.
6.
(1)
Pembekalan air yang dirawat oleh seseorang yang dilesenkan di bawah
Akta Industri Perkhidmatan Air 2006 [Akta 655] kepada pengguna domestik tidak kira
penggunaan minimum atau tiada penggunaan.
(2)
Pembekalan air yang dirawat tidak termasuk air yang disuling, air tidak
terion, air beroksigen dan air mineral.
7.
Pembekalan 300 unit pertama elektrik kepada pengguna domestik tidak kira
penggunaan minimum atau tiada penggunaan bagi suatu tempoh minimum dua puluh
lapan hari untuk satu kitaran pembilan.
8.
Pembekalan bahan mentah dan komponen yang dibuat kepada seseorang yang
yang tempatnya di suatu negara selain Malaysia bagi perawatan dan pemprosesan
barang oleh mana-mana orang kena cukai di bawah Skim Pengilang Tol Diluluskan.
(b)
(c)
(d)
(e)
(f)
2.
Walau apa pun butiran 12, perkhidmatan pengurusan yang dibekalkan
berhubung dengan suatu kapal atau pesawat udara yang secara langsung
memanfaatkan seseorang sepenuhnya dalam kapasiti perniagaannya (dan bukan dalam
kapasiti peribadi atau persendiriannya).
3.
(1)
Pemuatan, pemunggahan muatan, perkhidmatan pengendalian atau
penyimpanan barang oleh pengendali suatu pelabuhan atau lapangan terbang yang
dijalankan atau akan dijalankan di dalam suatu kapal atau pesawat udara di suatu
pelabuhan atau lapangan terbang.
(2)
(b)
4.
(c)
(d)
(e)
(f)
(g)
(h)
menyediakan atau meminda bil muatan, bil jalan udara dan sijil
penghantaran.
dari suatu tempat di luar Malaysia ke suatu tempat lain di luar Malaysia;
(b)
(c)
5.
Pengangkutan, pemuatan, pemunggahan muatan dan perkhidmatan
pengendalian sebagaimana yang disebut dalam subbutiran 3(2) berhubung dengan
pengangkutan barang dari suatu tempat di dalam Malaysia ke tempat lain di dalam
Malaysia setakat yang perkhidmatan itu dibekalkan oleh pembekal yang sama sebagai
sebahagian daripada pembekalan perkhidmatan yang subbutiran 4(b) atau (c) terpakai.
6.
Perkhidmatan pengangkutan berhubung dengan penumpang dari suatu tempat
di dalam Malaysia ke suatu tempat lain di dalam Malaysia setakat yang perkhidmatan
itu dibekalkan oleh pembekal yang sama sebagai sebahagian daripada pembekalan
perkhidmatan yang subbutiran 4(b) atau (c) terpakai.
7.
Perkhidmatan menginsuranskan pengangkutan penumpang atau barang yang
baginya butiran 4, 5, dan 6 terpakai.
8.
Perkhidmatan yang dibekalkan kepada orang yang dibawa atas suatu pelayaran
atau penerbangan dalam suatu kapal atau pesawat udara dari suatu tempat di luar
Malaysia ke pintu masuk pertama di dalam Malaysia atau dari pintu keluar terakhir di
dalam Malaysia ke suatu tempat di luar Malaysia.
(b)
10.
Perkhidmatan yang dibekalkan secara langsung berkaitan dengan suatu tanah
yang berada di luar Malaysia atau apa-apa penambahbaikan kepada tanah itu tetapi
tidak termasuk apa-apa perkhidmatan yang mengandungi salah satu atau kedua-dua
yang berikut:
(a)
(b)
11.
Perkhidmatan yang dibekalkan secara langsung berkaitan dengan barang yang
berada di luar Malaysia apabila perkhidmatan itu dilaksanakan tetapi tidak termasuk
apa-apa perkhidmatan yang mengandungi salah satu atau kedua-dua yang berikut:
(a)
(b)
12.
Perkhidmatan yang dibekalkan di bawah suatu kontrak dengan seseorang yang
tempatnya di suatu negara selain Malaysia dan yang secara langsung memanfaatkan
seseorang yang tempatnya di suatu negara selain Malaysia yang berada di luar Malaysia
pada masa perkhidmatan itu dilaksanakan, tetapi tidak termasuk
(a)
(b)
(ii)
(b)
(ii)
(ii)
(b)
(c)
15.
Pembekalan kontrak insurans nyawa atau takaful keluarga yang perlindungan
sepenuhnya berkaitan dengan risiko di luar Malaysia.
16.
Mana-mana perkhidmatan yang berikut yang dilaksanakan sepenuhnya di luar
Malaysia:
(a)
(b)
(c)
17.
Perkhidmatan telekomunikasi oleh suatu pembekal telekomunikasi yang
tempatnya di Malaysia kepada suatu pembekal telekomunikasi yang tempatnya di suatu
negara selain Malaysia.
18.
Perkhidmatan telekomunikasi oleh suatu pembekal telekomunikasi yang
tempatnya di Malaysia kepada pelanggannya berhubung dengan perayauan ke luar di
luar Malaysia.
19.
(b)
(b)
jika Ketua Pengarah berpuas hati bahawa iklan itu bertujuan untuk secara substantial
disebarkan di luar Malaysia, tetapi tidak termasuk apa-apa perkhidmatan yang terdiri
daripada hanya penyebaran suatu iklan dengan cara pemancaran, pancaran atau
penerimaan tanda, isyarat, tulisan, imej, bunyi atau apa-apa jenis maklumat dengan
sistem kabel wayar, radio, optik atau sistem elektromagnet lain sama ada atau tidak
tanda, isyarat, tulisan, imej, bunyi atau maklumat itu, telah tertakluk kepada pengaturan
semula, pengiraan atau proses lain dengan apa-apa cara dalam penjalanan pemancaran,
pancaran, atau penerimaannya.
21.
22.
Perkhidmatan yang dibekalkan oleh ejen pembayaran balik yang diluluskan
berhubung dengan pembayaran balik cukai di bawah Skim Bayar Balik Pelancong.
23.
(1)
Perkhidmatan yang mengandungi pengaturan suatu pelancongan dalam
negeri atau pelancongan ke luar negeri oleh seseorang yang tempatnya di Malaysia
kepada seseorang yang tempatnya di suatu negara selain Malaysia yang berada di luar
Malaysia pada masa perkhidmatan itu dilaksanakan.
(2)
Pelancongan dalam negeri dan pelancongan ke luar negeri mempunyai
erti yang diberikan kepadanya di bawah seksyen 2 Akta Industri Pelancongan 1992
[Akta 482].
24.
Pajakan kontena udara yang mematuhi piawaian yang ditentukan oleh
International Organization for Standardization, Institution of International Container
Lessors atau organisasi lain yang setara atau pajakan kontena laut yang mematuhi
piawaian bagi Aircraft Unit Load Devices yang ditentukan oleh International Air
Transport Association atau organisasi lain yang setara, yang digunakan atau akan
digunakan untuk pengangkutan barang.
25.
Transaksi pengiriman wang dalaman yang diterima oleh seorang pemegang
lesen di bawah Akta Perniagaan Perkhidmatan Wang 2011 [Akta 731] iaitu penyedia
perkhidmatan pengiriman wang, yang tempatnya di Malaysia daripada seorang
pengirim asal melalui seorang ejen koresponden di luar Malaysia kepada seorang
benefisiari di Malaysia.
11
12
(1)
This order may be cited as the Goods and Services Tax (Zero-Rated
Interpretation
2.
(1)
In this Order
country if
(a)
(b)
(ii)
(iii)
(3)
Zero-rated supply
3.
(1)
The supply of goods specified in the First Schedule and supply of services
services is or not included in the First Schedule or Second Schedule, such question shall
be decided by the Minister whose decision shall be final.
14
The classification of goods specified in the First Schedule shall comply with the
Rules for the interpretation of the First Schedule to the Customs Duties Order 2012
[P.U. (A) 275/2012].
15
2.
Medicaments and medical gases in the National Essential Medicines List issued
by the Ministry of Health and approved by the Minister and put up in measured doses or
in forms of packaging for retail sale.
3.
Goods supplied to a designated area from Malaysia other than a designated area.
4.
Goods for use as stores on a voyage or flight to or from a place outside Malaysia
or as merchandise for sale by retail to persons carried on a voyage or flight to or from a
place outside Malaysia in a ship or aircraft.
5.
Goods for use as ship spares on a voyage or flight to or from a place outside
Malaysia.
6.
(1)
The supply of treated water by a person who is licensed under the Water
Services Industry Act 2006 [Act 655] to domestic consumers irrespective of minimum
or non-usage.
(2)
The supply of treated water excludes distilled water, de-ionised water,
oxygenised water and mineral water.
7.
The supply of the first 300 units of electricity to domestic consumers irrespective
of minimum or non-usage for a minimum period of twenty-eight days per billing cycle.
8.
The supply of raw materials and components made to a person who belongs in a
country other than Malaysia for the treatment and processing of goods by any taxable
person under the Approved Toll Manufacturer Scheme.
16
(b)
(c)
(d)
(e)
(f)
2.
Notwithstanding item 12, management services supplied in relation to a ship or
aircraft which directly benefit a person wholly in his business capacity (and not in his
private or personal capacity).
3.
(1)
Loading, unloading, handling services or storage of goods by a port or
airport operator carried or to be carried in a ship or aircraft in a port or airport.
(2)
(b)
(c)
(d)
(e)
4.
(f)
(g)
(h)
(b)
from the last exit point in Malaysia to any place in other country; or
(c)
5.
Transport, loading, unloading and handling services as referred to in
subitem 3(2) in relation to the transport of goods from a place in Malaysia to another
place in Malaysia to the extent that those services are supplied by the same supplier as
part of the supply of services to which subitem 4(b) or (c) applies.
6.
Transportation services in relation to passengers from a place in Malaysia to
another place in Malaysia to the extent that those services are supplied by the same
supplier as part of a supply of services to which subitem 4(b) or (c) applies.
7.
Services of insuring the transport of passengers or goods to which items 4, 5
and 6 applies.
8.
Services supplied to a person carried on a voyage or flight in a ship or aircraft
from a place outside Malaysia to the first entry in Malaysia or from the last exit in
Malaysia to a place outside Malaysia.
9.
The hiring of any goods for use in a place outside Malaysia throughout the period
of the hiring which the goods
(a)
(b)
10.
Services supplied directly in connection with a land situated outside Malaysia or
any improvement to such land but shall not include any services comprising either one
or both of the following:
(a)
(b)
18
(b)
12.
Services supplied under a contract with a person who belongs in a country other
than Malaysia and which directly benefit a person who belongs in a country other than
Malaysia who is outside Malaysia at the time the services are performed, but shall not
include
(a)
(b)
(ii)
(ii)
goods which are in Malaysia at the time the services are performed;
or
(ii)
goods which are in Malaysia at the time the services are performed,
other than goods for export outside Malaysia;
19
(b)
(c)
(ii)
goods which are in Malaysia at the time the services are performed,
other than goods for export outside Malaysia;
goods which are outside Malaysia at the time the services are
performed; or
(b)
(c)
15.
Supply of life insurance or family takaful contract where the coverage wholly
relates to the risk outside Malaysia.
16.
Any of the following services which are performed wholly outside Malaysia:
(a)
(b)
(c)
20
Services supplied
(a)
(b)
relating to the provision of a physical environment for the operation of the computer
server equipment in Malaysia of a computer server equipment belonging to a person as
referred to in subitems (a) and (b).
20.
(b)
22.
Services supplied by an approved refund agent in relation to the refund of tax
under the Tourist Refund Scheme.
23.
(1)
Services comprising the arranging of an inbound tour or outbound tour
by a person who belongs in Malaysia to a person who belongs in a country other than
Malaysia and is outside Malaysia when the services are performed.
(2)
Inbound tour and outbound tour has the meaning assigned to it under
section 2 of the Tourism Industry Act 1992 [Act 482].
21
22
000
110
190
910
990
0102.31
0102.39
0102.90
000
100
900
100
910
990
01.03
000
0103.91
0103.92
000
000
01.04
000
000
01.05
0105.11
- Cattle:
-Pure-bred breeding animals:
- Other:
--For slaughter:
- --Oxen (cow)
- --Other
- -Other:
- --Oxen (cow)
- --Other
- Buffalo:
- Pure-bred breeding animals
- Other:
- -For slaughter
- -Other
- Other (including Selembu/Seladang):
- Pure-bred breeding animals
- Other:
- -For slaughter
- -Other
Live swine.
0103.10
0104.10
0104.20
DESCRIPTION
Live bovine animals.
Sheep
Goats
100
900
23
0105.99
110
190
100
02.01
0201.10
0201.20
0201.30
------ ------------
Ducks:
Breeding ducklings (day old ducklings only)
Other
Fowls of the species Gallus domesticus:
Weighing not more than 2kg:
Breeding fowls
Other
Other:
Ducks
02.02
0202.10
0202.20
0202.30
DESCRIPTION
02.03
0203.11
0203.12
0203.19
000
000
000
0203.21
0203.22
000
000
0203.29
000
02.04
- Fresh or chilled:
-Carcasses and half-carcasses
-Hams, shoulders and cuts thereof, with bone
in
-Other
- Frozen:
-Carcasses and half-carcasses
-Hams, shoulders and cuts thereof, with bone
in
-Other
Meat of sheep or goats, fresh, chilled or frozen.
0204.10
000
0204.21
0204.22
0204.23
0204.30
000
000
000
000
24
DESCRIPTION
-Carcasses and half-carcasses
-Other cuts with bone in
-Boneless
- Meat of goats
02.06
0206.10
000
0206.21
0206.22
0206.29
0206.30
000
000
000
000
0206.41
0206.49
0206.80
0206.90
000
000
000
000
02.07
------
0207.11
0207.12
0207.13
0207.14
000
000
000
000
0207.41
0207.42
0207.43
0207.44
0207.45
000
000
000
000
000
03.01
0301.91
000
0301.92
000
25
--
0301.94
000
--
0301.95
0301.99
000
000
---
03.02
DESCRIPTION
Carp (Cyprinus carpio, Carassius carassius,
Ctenopharyngodon idellus, hypopthalmichtys
spp., Cirrhinus spp., Mylopharyngodon piceus)
Atlantic and Pacific bluefin tunas (Thunnus
thynnus, Thunnus orientalis)
Southern bluefin tunas (thunnus maccoyii)
Other
0302.11
000
0302.13
000
0302.14
000
0302.19
000
0302.21
000
0302.22
0302.23
0302.24
0302.29
000
000
000
000
0302.31
000
0302.32
0302.33
0302.34
0302.35
000
000
000
000
0302.36
000
0302.41
0302.42
0302.43
000
000
000
0302.44
000
0302.45
0302.46
0302.47
000
000
000
0302.51
000
0302.52
0302.53
0302.54
0302.55
0302.56
000
000
000
000
000
0302.59
000
0302.71
0302.72
000
000
0302.73
000
0302.74
000
DESCRIPTION
-Other
- Herrings (Clupea harengus, Clupea pallasii)
anchovies (Engraulis spp.), sardines (Sardina
pilchardus, Sardinops spp.), sardinella (Sardinella
spp.), brisling or sprats (Sprattus sprattus),
mackerel (Scomber scombrus, Scomber
australasicus, Scomber japonicus), jack and horse
mackerel (Trachurus spp.) cobia (Rachycentron
canadum) and swordfish (Xiphias gladius),
excluding livers and roes:
-Herrings (Clupea harengus, Clupea pallasii)
-Anchovies (Engraulis spp.)
-Sardines (Sardina pilchardus, Sardinops spp.),
sardinella (Sardinella spp.), brisling or sprats
(Sprattus sprattus)
-Mackerel (Scomber scombrus, Scomber
australasicus, Scomber japonicus)
-Jack and Horse Mackerel (Trachurus spp.)
-Cobia (Rachycentron canadum)
-Swordfish (Xiphias gladius)
Fish of the families Bregmacerotidae,
Euclichthyidae, Gadidae, Macrouridae,
Melanonidae, Merlucciidae, Moridae and
Muraenolepididae, excluding livers and roes:
-Cod (Gadus morhua, Gadus ogac, Gadus
macrocephalus)
-Haddock (Melanogrammus aeglefinus)
-Coalfish (Pollachius virens)
-Hake (Merluccius spp., Urophycis spp.)
-Alaska Pollack (Theraga chalcogramma)
-Blue whitings (Micromesistius poutassou,
Micromesistius australis)
-Other
Tilapias (Oreochromis spp.), catfish (Pangasius
spp., Silurus spp., Clarias spp., Ictalurus spp.), carp
(Cyprinus carpio, Carassius carassius,
Ctenopharyngodon idellus, Hypophthalmichthys
spp., Cirrhinus spp., Mylopharyngodon piceus),
eels (Anguilla spp.), Nile perch (Lates niloticus)
and snakeheads (Channa spp.), excluding livers
and roes:
-Tilapias (Oreochromis spp.)
-Catfish (Pangasius spp., Silurus spp., Clarias
spp., Ictalurus spp.)
-Carp (Cyprinus carpio, Carassius Carassius,
Ctenopharyngodon idellus, Hypophthalmichthys
spp., Cirrhinus spp., Mylophar yngodon piceus)
-Eels (Anguilla spp.)
27
000
000
000
000
000
000
000
03.03
DESCRIPTION
-Other
Other fish, excluding livers and roes:
-Dogfish and other sharks
-Rays and skates (Rajidae)
-Toothfish (Dissosticus spp.)
-Seabass (Dicentrarchus spp.)
-Seabream (Sparidae)
-Other
- Livers and roes
Fish, frozen, excluding fish fillets and other fish
meat of heading 03.04.
0303.11
000
0303.12
000
0303.13
000
0303.14
000
0303.19
000
0303.23
0303.24
000
000
0303.25
000
0303.26
0303.29
000
000
--
0303.32
0303.33
0303.34
0303.39
000
000
000
000
-----
0303.41
000
--
0303.42
0303.43
0303.44
0303.45
000
000
000
000
-----
0303.46
0303.49
000
000
---
0303.51
0303.53
000
000
---
0303.54
000
--
0303.55
0303.56
0303.57
000
000
000
----
0303.63
000
--
0303.64
0303.65
0303.66
0303.67
0303.68
000
000
000
000
000
------
DESCRIPTION
Halibut (Reinhardtius hippoglossoides,
Hippoglossus hippoglossus, Hippoglossus
stenolepis)
Plaice (Pleuronectes platessa)
Sole (Solea spp.)
Turbots(Psetta maxima)
Other
Tunas (of the genus Thunnus), skipjack or stripebellied bonito (Euthynnus (Katsuwonus)
pelamis), excluding livers and roes:
Albacore or longfinned tunas (Thunnus
alalunga)
Yellowfin tunas (Thunnas albacares)
Skipjack or stripe-bellied bonito
Bigeye tunas (Thunnus obesus)
Atlantc and Pacific bluefin tunas (Thunnus
thynnus, Thunnus orientalis)
Southern bluefin tunas (Thunnus maccoyii)
Other
Herrings (Clupea harengus, Clupea pallasii),
sardines (Sardina pilchardus, Sardinops spp.),
sardinella (Sardinella spp.), brisling or sprats
(Sprattus sprattus), mackerel (Scomber scombrus,
Scomber australasicus, Scomber japonicus), jack
and horse mackerel (Trachurus spp.) cobia
(Rachycentron canadum) and swordfish (Xiphias
gladius), excluding livers and roes:
Herrings (Clupea harengus, Clupea pallasii)
Sardines (Sardina pilchardus, Sardinops spp.),
sardinella (Sardinella spp.), brisling or sprats
(Sprattus sprattus)
Mackerel (Scomber scombrus, Scomber
australasicus, Scomber japonicus)
Jack and horse mackerel (Trachurus spp.)
Cobia (Rachycentron canadum)
Swordfish (Xiphias gladius)
Fish of the families Bregmacerotidae,
Euclichthyidae, Gadidae, Macrouridae,
Melanonidae, Merlucciidae, Moridae and
Muraenolepididae, excluding livers and roes:
Cod (Gadus morhua, Gadus ogac, Gadus
macrocephalus),
Haddock (Melanogrammus aeglefinus)
Coalfish (Pollachius virens)
Hake (Merluccius spp., Urophycis spp.)
Alaska Pollack (Theraga chalcogramma)
Blue whitings (Micromesistius poutassou,
Micromesistius australis)
29
000
000
000
000
000
000
03.04
DESCRIPTION
-Other
- Other fish, excluding livers and roes:
-Dogfish and other sharks
-Rays and skates (Rajidae)
-Toothfish (Dissosticus spp.)
-Seabass (Dicentrarchus spp.)
-Other
- Livers and roes
Fish fillets and other fish meat (whether or not
minced), fresh, chilled or frozen.
-
0304.31
0304.32
000
000
---
0304.33
0304.39
000
000
0304.41
000
----
0304.42
000
--
0304.43
000
--
0304.44
000
--
0304.45
0304.46
0304.49
000
000
000
----
000
0304.52
0304.53
000
000
0304.54
0304.55
0304.59
000
000
000
0304.61
0304.62
000
000
0304.63
0304.69
000
000
000
0304.71
000
0304.72
0304.73
0304.74
0304.75
0304.79
000
000
000
000
000
0304.81
000
0304.82
000
DESCRIPTION
- Other, fresh or chilled:
-Tilapias (Oreochromis spp.), catfish (Pangasius
spp., Silurus spp., Clarias spp., Ictalurus spp.),
carp (Cyprinus carpio, Carassius carassius,
Ctenopharyngodon idellus, Hypophthalmichthys
spp., Cirrhinus spp., Mylopharyngodon piceus),
eels (Anguilla spp.), Nile perch (Lates niloticus)
and snakeheads (Channa spp.)
-Salmonidae
-Fish of the families Bregmacerotidae,
Euclichthyidae, Gadidae, Macrouridae,
Melanonidae, Merlucciidae, Moridae and
Muraenolepididae
-Swordfish (Xiphias gladius)
-Toothfish (Dissostichus spp.)
-Other
- Frozen fillets of tilapias (Oreochromis spp.), catfish
(Pangasius spp., Silurus spp., Clarias spp., Ictalurus
spp.), carp (Cyprinus carpio, Carassius carassius,
Ctenopharyngodon idellus, Hypophthalmichthys
spp., Cirrhinus spp., Mylopharyngodon piceus), eels
(Anguilla spp.), Nile perch (Lates niloticus) and
snakeheads (Channa spp.):
-Tilapias (Oreochromis spp.)
-Catfish (Pangasius spp., Silurus spp., Clarias
spp., Ictalurus spp.)
-Nile Perch (Lates niloticus)
-Other
- Frozen fillets of fish of the families
Bregmacerotidae, Euclichthyidae, Gadidae,
Macrouridae, Melanonidae, Merlucciidae, Moridae
and Muraenolepididae:
-Cod (Gadus morhua, Gadus ogac, Gadus
macrocephalus)
-Haddock (Melanogrammus aeglefinus)
-Coalfish (Pollachius virens)
-Hake (Merluccius spp., Urophycis spp.)
-Alaska Pollack (Theraga chalcogramma)
-Other
- Frozen fillets of other fish:
-Pacific salmon (Oncorhynchus nerka,
Oncorhynchus gorbuscha, Oncorhynchus keta,
Oncorhynchus tschawytscha, Oncorhynchus
kisutch, Oncorhynchus masou and
Oncorhynchus rhodurus), Atlantic salmon
(Salmo salar) and Danube salmon (Hucho
hucho)
-Trout (Salmo trutta, Oncorhynchus mykiss,
31
0304.83
000
0304.84
0304.85
0304.86
0304.87
000
000
000
000
0304.89
000
0304.91
0304.92
0304.93
000
000
000
0304.94
0304.95
000
000
0304.99
03.05
000
0305.20
DESCRIPTION
Oncorhynchus clarki, Oncorhynchus aguabonita,
Oncorhynchus gilae, Oncorhynchus apache and
Oncorhynchus chrysogaster)
-Flat fish (Pleuronectidae, Bothidae,
Cynoglossidae, Soleidae, Scophthalmidae and
Citharidae)
-Swordfish (Xiphias gladius)
-Toothfish (Dissostichus spp.)
-Herrings (Clupea harengus, Clupea pallasii)
-Tunas (of the genus Thunnus), skipjack or
stripe-bellied bonito (Euthynnus (Katsuwonus)
pelamis)
-Other
- Other, frozen:
-Swordfish (Xiphias gladius)
-Toothfish (Dissostichus spp.)
-Tilapias (Oreochromis spp.), catfish (Pangasius
spp., Silurus spp., Clarias spp., Ictalurus spp.),
carp (Cyprinus carpio, Carassius carassius,
Ctenopharyngodon idellus, Hypophthalmichthys
spp., Cirrhinus spp., Mylopharyngodon piceus),
eels (Anguilla spp.), Nile perch (Lates niloticus)
and snakeheads (Channa spp.)
-Alaska Pollack (Theragra chalcogramma)
-Fish of the families Bregmacerotidae,
Euclichthyidae, Gadidae, Macrouridae,
Melanonidae, Merlucciidae, Moridae and
Muraenolepididae, other than Alaska Pollack
(Theraga chalcogramma)
-Other
Fish, dried, salted or in brine; smoked fish,
whether or not cooked before or during the
smoking process; flours, meals and pellets of fish,
fit for human consumption.
-
100
220
320
420
-----------
0305.32
000
0305.39
100
200
0305.51
000
0305.59
110
190
400
0305.61
0305.62
000
000
0305.63
0305.64
000
000
0305.69
300
DESCRIPTION
-Tilapias (Oreochromis spp.), catfish (Pangasius
spp., Silurus spp., Clarias spp., Ictalurus spp.),
carp (Cyprinus carpio, Carassius carassius,
Ctenopharyngodon idellus,
Hypophthalmichthys spp., Cirrhinus spp.,
Mylopharyngodon piceus), eels (Anguilla spp.),
Nile perch (Lates niloticus) and snakeheads
(Channa spp.)
-Fish of the families Bregmacerotidae,
Euclichthyidae, Gadidae, Macrouridae,
Melanonidae, Merlucciidae, Moridae and
Muraenolepididae
-Other:
--Of freshwater fish
--Of marine fish
- Dried fish, other than edible fish offal, whether
or not salted but not smoked
-Cod (Gadus morhua, Gadus ogac, Gadus
macrocephalus)
-Other:
--Marine:
---Anchovies (Stolephorus spp.) (Ikan bilis)
---Other
--Freshwater
- Fish, salted but not dried and fish in brine: other
than edible fish offal:
-Herrings (Clupea harengus, Clupea pallasii),
-Cod (Gadus morhua, Gadus ogac, Gadus
macrocephalus)
-Anchovies (Engraulis spp.)
-Tilapias (Oreochromis spp.), catfish (Pangasius
spp., Silurus spp., Clarias spp., Ictalurus spp.),
carp (Cyprinus carpio, Carassius carassius,
Ctenopharyngodon idellus,
Hypophthalmichthys spp., Cirrhinus spp.,
Mylopharyngodon piceus), eels (Anguilla spp.),
Nile perch (Lates niloticus) and snakeheads
(Channa spp.)
----
Other:
Marine
33
0306.11
000
0306.12
0306.14
0306.15
0306.16
000
000
000
000
0306.17
0306.19
000
000
0306.21
0306.22
190
900
190
DESCRIPTION
--Freshwater
Fish fins, heads, tails, maws and other edible fish
offal :
-Fish heads, tails and maws:
--Fish maws:
---Of cod
---Other
--Other:
---Marine:
----Of cod
----Other
---Freshwater
-Other:
--Marine:
---Of cod
---Other
--Freshwater
Crustaceans, whether in shell or not, live, fresh,
chilled, frozen, dried, salted or in brine; smoked
crustaceans, whether in shell or not, whether or
not cooked before or during the smoking
process; crustaceans, in shell, cooked by
steaming or by boiling in water, whether or not
chilled, frozen, dried, salted or in brine, flours,
meals and pellets of crustaceans, fit for human
consumption.
- Frozen:
-Rock lobster and other sea crawfish
(Palinurus spp., Panulirus spp., Janus spp.)
-Lobster (Homarus spp.)
-Crabs
-Norway lobsters (Nephrops norvegicus)
-Cold-water shrimps and prawns (Pandalus
spp., Crangon crangon)
-Other shrimps and prawns
-Other, (excluding flours, meals and pellets of
crustaceans, fit for human consumption)
- Not frozen:
-Rock lobster and other sea crawfish
(Palinurus spp., Panulirus spp., Janus spp.):
--In airtight containers:
---Other (other than smoked)
--Other
-Lobster (Homarus spp.):
--In airtight containers:
---Other (other than smoked)
34
0306.27
910
990
910
990
03.07
0307.11
0307.19
DESCRIPTION
-------------------------------------
Other
Crabs:
In airtight containers:
Other (other than smoked)
Other
Norway lobsters (Nephrops norvegicus):
In airtight containers:
Other (other than smoked)
Other
Cold-water shrimps and prawns (Pandalus
spp., Crangon crangon):
Other:
Fresh or chilled
Other
Other shrimps and prawns:
Other:
Fresh or chilled
Other
0307.21
0307.29
000
0307.31
0307.39
000
0307.41
0307.49
000
100
200
100
200
- Oysters
-Live, fresh or chilled
-Other:
--Frozen
--Dried, salted or in brine
- Scallops, including queen scallops, of the genera
Pecten, Chlamys or Placopecten:
-Live, fresh or chilled
-Other:
--Frozen
--Dried, salted or in brine
- Mussels (Mytilus spp., Perna spp.)
-Live, fresh or chilled:
-Other:
--Frozen
--Dried, salted or in brine
- Cuttle fish (Sepia officinalis, Rossia macrosoma,
Sepiola spp.) and squid (Ommastrephes spp.,
Logilo spp., Nototodarus spp., Sepiteuthis spp.)
-Live, fresh or chilled
-Other:
35
0307.71
0307.79
000
100
200
100
200
300
000
100
200
03.08
DESCRIPTION
--Frozen
--Dried, salted or in brine
- Octopus (Octopus spp.)
-Live, fresh or chilled
-Other:
--Frozen
--Dried, salted or in brine
- Snails, other than sea snails:
-Live, fresh or chilled
-Frozen
-Dried, salted or in brine
Clams, cockles and ark shells (families Arcidae,
Arcticidae, Cardiidae, Donacidae, Hiatellidae,
Mactridae, Mesodesmatidae, Myidae, Semelidae,
Solecurtidae, Solenidae, Tridacnidae and
Veneridae):
-Live, fresh or chilled
-Other:
--Frozen
--Dried, salted or in brine
Aquatic invertebrates other than crustaceans and
molluscs, live, fresh, chilled, frozen, dried, salted
or in brine; smoked aquatic invertebrates other
than crustaceans and molluscs, whether or not
cooked before or during the smoking process;
flours, meals and pellets of aquatic invertebrates
other than crustaceans and molluscs, fit for
human consumption.
-
0308.11
0308.19
000
0308.21
0308.29
000
0308.30
100
200
300
100
200
100
200
----------------
----
04.07
0407.11
0407.19
000
100
0407.21
000
100
0407.90
100
200
07.01
DESCRIPTION
Other
Live, fresh or chilled
Frozen
Dried, salted or in brine
0701.90
000
0702.00
000
07.03
0703.10
0703.20
0703.90
07.04
0704.10
0704.20
0704.90
Other
other
37
and
DESCRIPTION
Lettuce (Lactua sativa) and chicory (Cichorium
spp.), fresh or chilled.
0705.11
0705.19
000
000
0705.21
000
----
0705.29
000
--
07.06
Lettuce:
Cabbage lettuce (head lettuce)
Other
Chicory:
Witloof chicory (Cichorium intybus
var.foliosum)
Other
0706.10
0706.90
000
000
0707.00
000
07.08
0708.10
0708.20
0708.90
07.09
000
000
000
0709.51
0709.59
0709.60
000
000
0709.91
0709.92
----
0709.20
0709.30
0709.40
0709.70
---
200
900
000
---
000
000
---
Asparagus
Aubergines (egg-plants)
Celery other than celeriac
Mushrooms and truffles:
Mushrooms of the genus Agaricus
Other
Fruits of the genus Capsicum or the genus
Pimenta:
Chillies (fruits of genus Capsicum)
Other
Spinach, New Zealand spinach and orache
spinach (garden spinach)
Other:
Globe artichokes
Olives
38
100
200
900
07.10
---------
DESCRIPTION
Pumpkins, squash and gourds (Cucurbita
spp.)
Other:
Sweet corns
Ladys fingers
Other
0710.10
000
0710.21
0710.22
0710.29
0710.30
000
000
000
000
----
0710.40
0710.80
0710.90
000
000
000
Potatoes
Leguminous vegetables, shelled or unshelled:
Peas (Pisum sativum)
Beans (Vigna spp., Phaseolus spp)
Other
Spinach, New Zealand spinach and orache
spinach (garden spinach)
Sweet corn
Other vegetables
Mixtures of vegetables
07.11
0711.20
---------
0711.40
900
900
0711.51
0711.59
0711.90
900
900
100
210
290
990
Olives:
Other (in brine only)
Cucumbers and gherkins:
Other (in brine only)
Mushrooms and truffles
Mushrooms of the genus Agaricus:
Other (in brine only)
Other:
Other (in brine only)
Other vegetables; mixtures of vegetables; (in
brine only)
-Sweet corn
-Fruits of the genus capsicum or the genus
Pimenta:
--Chillies (fruits of genus Capsicum)
--Other
-Other:
--Other
39
DESCRIPTION
Dried vegetables, whole, cut, sliced, broken or in
powder, but not further prepared.
0712.90
--
900
07.13
0713.10
0713.40
07.14
0714.10
----
0714.20
0714.30
100
200
900
000
000
08.01
0801.11
0801.12
0801.19
0801.19
08.03
0803.10
0803.90
Manioc (cassava) :
Dried chips
In the form of pellets
Other
Sweet potatoes
Yams (Diocorea spp.)
- Coconuts:
- - Desiccated
- - In the inner shell (endocarp)
- - Other:
- - - Young coconut
- - - Other
Bananas, including plantains, fresh or dried.
000
100
200
300
400
900
40
DESCRIPTION
Dates, figs, pineapples, avocados, guavas,
mangoes and mangosteens, fresh or dried.
0804.10
0804.20
0804.30
0804.40
0804.50
000
000
000
000
100
200
300
08.05
0805.10
- Oranges:
- - Fresh
- Mandarins (including tangerines and satsumas);
clementines, wilkings and similar citrus hybrids:
- - Mandarins (including tangerines and satsumas):
- - - Fresh
- - Other (fresh only)
- Grapefruit including pamelos (fresh only)
- Lemons (Citrus limon, Citrus limonum) and limes
(Citrus arantifolia, Citrus latifolia) :
- - Lemons (Citrus limon, Citrus limonum) (fresh
only)
- - Lime (Citrus aurantifolia. Citrus latifolia) (fresh
only)
- Other (Citrus microcarpa) (fresh only)
0805.20
0805.40
0805.50
100
110
900
000
100
200
0805.90
000
08.06
0806.10
08.07
0807.11
0807.19
0807.20
08.08
0808.10
- Fresh
000
- Apples
41
DESCRIPTION
- Pears
- Quinces
Apricots,
cherries,
peaches
nectarines), plums and sloes, fresh.
0809.10
000
0809.21
0809.29
0809.30
0809.40
000
000
000
100
200
08.10
(including
- Apricots
- Cherries
- - Sour cherris (prunus ceranus)
- - Other
- Peaches, including nectarines
- Plums and sloes:
- - Plums
- - Sloes
Other fruit, fresh.
0810.10
0810.20
000
000
0810.30
0810.40
000
000
0810.50
0810.60
0810.70
0810.90
000
000
000
110
120
130
140
150
160
190
990
- Strawberries
- Raspberries, blackberries, mulberries and
longanberries
- Black, white or red currants and gooseberries
- Cranberries, bilberries and other fruits of the genus
Vaccinium
- Kiwifruit
- Durians
- Persimmons
- Other:
- - Tropical fruit:
- - - Rambutan
- - - Langsat
- - - Jackfruit (cempedak and nangka)
- - - Mata kucing (including longan)
- - - Sapodilla (ciku fruit)
- - - Star fruits
- - - Other
- - Other
08.13
0813.40
---
100
900
Other fruits
Tamarinds
Other (Assam (genus : Garcinia atroviridis)
only)
42
0901.21
0901.22
000
000
09.02
000
0902.20
0902.30
000
000
0902.40
000
09.04
0904.22
- Coffee, roasted:
- - Not decaffeinated
- - Decaffeinated
Tea, whether or not flavoured.
0902.10
0904.12
DESCRIPTION
Coffee, whether or not roasted or decaffeinated;
coffee husks and skins; coffee substitutes
containing coffee in any proportion.
100
200
900
000
09.06
0906.11
0906.19
0906.20
---
000
000
000
09.07
0907.10
0907.20
09.08
0908.11
0908.12
---
Nutmeg:
Neither crushed nor ground
Crushed nor ground
43
000
000
0908.31
0908.32
000
000
09.09
DESCRIPTION
-----
0909.21
0909.22
000
000
0909.31
0909.32
000
000
0909.61
0909.62
000
000
09.10
-------
000
000
000
000
0910.91
000
----
0910.99
000
--
10.06
1006.40
Ginger:
Neither crushed nor ground
Crushed nor ground
Saffron
Turmeric (curcuma)
Other spices:
Mixtures referred to in Note 1(b) of Chapter
9 of the Customs Duties Order 2012.
Other
Rice.
1006.10
1006.30
Seeds of coriander:
Neither crushed nor ground
Crushed nor ground
Seeds of cumin:
Neither crushed nor ground
Crushed nor ground
Seeds of anise, badian, caraway or fennel;
juniper berries:
Neither crushed nor ground
Crushed nor ground
0910.11
0910.12
0910.20
0910.30
1006.20
Mace:
Neither crushed nor ground
Crushed nor ground
Cardamoms:
Neither crushed nor ground
Crushed nor ground
100
900
100
900
100
900
-------
000
11.02
1102.90
100
11.06
1106.20
---
DESCRIPTION
Of a kind used for animal feed
Other
--
Other:
Rice flour
15.08
---
1508.90
900
--
Other:
Other
15.11
1511.90
Other:
-Other: (for cooking oil only)
--In packings of a weight not exceeding 20kg
--Other
910
990
15.13
1513.19
15.17
--
521
522
526
527
561
16.05
1605.21
1605.29
--
Other:
Other mixtures or preparations of vegetables
fats or oils or of their fractions:
--Liquid mixtures of preparations:
---In which ground-nut oil predominates
(for cooking oil only but excluding
crude oil
---In which palm oil predominates:
----Other: (for cooking oil only)
-----In packing of a net weight of less
than 20kg
-----In packing of a net weight of
20kg or more
---In which coconut oil predominates
(for cooking oil only but excluding
crude oil)
Crustaceans, molluscs and other
invertebrates, prepared or preserved.
000
900
17.01
1701.99
DESCRIPTION
aquatic
000
--
19.01
1901.10
100
211
1902.19
1902.30
200
400
900
500
900
19.05
1905.90
900
bakers'
cocoa;
a kind
wafers,
000
900
21.03
2103.90
21.01
2101.11
2101.20
DESCRIPTION
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.
100
--
Other:
Sauces other than those of subheadings
47
000
48.20
4820.20
DESCRIPTION
2103.10 000 and 2103.20 000 (budu only)
-Belachan (blachan)
Salt (including table salt and denatured salt) and
pure sodium chloride, whether or not in aqueous
solution; or containing added anti-caking or freeflowing agents; sea water. (Table salt including
rock salt in any form only)
Registers, account books, note books, order
books, receipt books, letter pads, memorandum
pads, diaries and similar articles, exercise books,
blotting-pads, binders (loose-leaf or other),
folders, file covers, manifold business forms,
interleaved carbon sets and other articles of
stationery, of paper or paperboard; albums for
samples or for collections and book covers, of
paper or paperboard.
000
49.01
Exercise books
Printed books, brochures, leaflets and similar
printed matter, whether or not in single sheets.
4901.91
000
4901.99
000
49.02
- Other:
- - Dictionaries and encyclopaedias, and serial
installments thereof (Dictionaries only)
- - Other (Student text books, reference books, work
books and religious text only)
Newspapers, journals and periodicals, whether
or not illustrated or containing advertising
material.
4902.10
000
4902.90
000
4903.00
000
48
49