CHAPTER 2  (Chapter Notes)

Tariff Item Description of goods Unit Policy

Rate of duty                                         SWS : 10% 

Standard Preferential Areas Effective Rate of duty Specified countries
(1) (2) (3) (4) (5) (6) (7) (8)
0201 MEAT OF BOVINE ANIMALS, FRESH OR CHILLED            
0201 10 00 - Carcasses and half-carcasses kg. Restricted 30% - IGST: NIL UAE: 21%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0201 20 00 - Other cuts with bone in kg. Restricted 30% - IGST: NIL UAE: 21%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0201 30 00 - Boneless kg. Restricted 30% - IGST: NIL UAE: 21%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0202 MEAT OF BOVINE ANIMALS, FROZEN            
0202 10 00 - Carcasses and half-carcasses kg. Restricted 30% - IGST: 5%/NIL UAE: 21%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0202 20 00 - Other cuts with bone in kg. Restricted 30% - IGST: 5%/NIL UAE: 21%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0202 30 00 - Boneless kg. Restricted 30% - IGST: 5%/NIL UAE: 21%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0203 MEAT OF SWINE, FRESH, CHILLED OR FROZEN            
  - Fresh or chilled :            
0203 11 00      -- Carcasses and half-carcasses kg. Free 30% - IGST: 5%/NIL UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
Singapore: 15%
0203 12 00      -- Hams, shoulders and cuts thereof, with bone in kg. Free 30% - IGST: 5%/NIL UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
Singapore: 15%
0203 19 00      -- Other kg. Free 30% - IGST: 5%/NIL UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
Singapore: 15%
  - Frozen :            
0203 21 00      -- Carcasses and half-carcasses kg. Free 30% - IGST: 5%/NIL UAE: Nil
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
Singapore: 15%
0203 22 00      -- Hams, shoulders and cuts thereof, with bone in kg. Free 30% - IGST: 5%/NIL UAE: Nil
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
Singapore: 15%
0203 29 00      -- Other kg. Free 30% - IGST: 5%/NIL UAE: Nil
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
Singapore: 15%
0204 MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN            
0204 10 00 - Carcasses and half-carcasses of lamb, fresh or chilled kg. Free 30% - IGST: 5%/NIL UAE: 21%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
  - Other meat of sheep, fresh or chilled :            
0204 21 00      -- Carcasses and half-carcasses kg. Free 30% - IGST: 5%/NIL UAE: 21%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0204 22 00      -- Other cuts with bone in kg. Free 30% - IGST: 5%/NIL UAE: 21%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0204 23 00      -- Boneless kg. Free 30% - IGST: 5%/NIL UAE: 21%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0204 30 00 - Carcasses and half-carcasses of lamb, frozen kg. Free 30% - IGST: 5%/NIL UAE: 21%
Australia: Nil
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
  - Other meat of sheep, frozen :            
0204 41 00      -- Carcasses and half-carcasses kg. Free 30% - IGST: 5%/NIL UAE: 21%
Australia: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0204 42 00      --  Other cuts with bone in kg. Free 30% - IGST: 5%/NIL UAE: 21%
Australia: Nil
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0204 43 00      -- Boneless kg. Free 30% - IGST: 5%/NIL UAE: 21%
Australia: Nil
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0204 50 00 - Meat of goats kg. Free 30% - IGST: 5%/NIL UAE: 21%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0205 00 00 MEAT OF HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN kg. Free 30% - IGST: 5%/NIL UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
Singapore: 15%
0206

EDIBLE OFFAL  OF BOVINE ANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN

            
0206 10 00 - Of bovine animals, fresh or chilled kg. Restricted 30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
  - Of bovine animals, frozen :            
0206 21 00      -- Tongues kg. Restricted 30% - IGST: 5%/NIL UAE: 12%
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0206 22 00      -- Livers kg. Restricted 30% - IGST: 5%/NIL UAE: 12%
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0206 29 00      -- Other kg. Restricted 30% - IGST: 5%/NIL UAE: Nil
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0206 30 00 - Of swine, fresh or chilled kg. Restricted 30% - IGST: 5%/NIL UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
Singapore: 15%
  - Of swine, frozen :            
0206 41 00      -- Livers kg. Free 30% - IGST: 5%/NIL UAE: Nil
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
Singapore: 15%
0206 49 00      -- Other kg. Free 30% - IGST: 5%/NIL UAE: Nil
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
Singapore: 15%
0206 80 - Other, fresh or chilled :            
0206 80 10      --- Of sheep or goats kg. Free 30% - IGST: 5%/NIL UAE: 20%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0206 80 90      --- Other kg. Free 30% - IGST: 5%/NIL UAE: 20%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0206 90 - Other, frozen :            
0206 90 10      --- Of sheep or goats kg. Free 30% - IGST: 5%/NIL UAE: 20%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0206 90 90      --- Other kg. Free 30% - IGST: 5%/NIL UAE: 20%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0207 MEAT AND EDIBLE OFFAL, OF THE POULTRY OF HEADING 0105, FRESH, CHILLED OR FROZEN            
  - Of fowls of the species Gallus domesticus :            
0207 11 00      -- Not cut in pieces, fresh or chilled kg. Free 30% - IGST: 5%/NIL SAFTA: 5%
0207 12 00      -- Not cut in pieces, frozen kg. Free 30% - IGST: 5%/NIL SAFTA: 5%
0207 13 00      -- Cuts and offal, fresh or chilled kg. Free 100% - IGST: 5%/NIL
SWS: NIL		 SAFTA: 5%
Korea: 50%
0207 14 00      -- Cuts and offal, frozen kg. Free 100% - IGST: 5%/NIL
SWS: NIL		 Chile: 25%
SAFTA: 5%
Korea: 50%
  - Of turkeys :            
0207 24 00      -- Not cut in pieces, fresh or chilled kg. Free 30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0207 25 00      -- Not cut in pieces, frozen kg. Free 30% - IGST: 5%/NIL UAE: 12%
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0207 26 00      -- Cuts and offal, fresh or chilled kg. Free 30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0207 27 00      -- Cuts and offal, frozen kg. Free 30% - IGST: 5%/NIL UAE: 12%
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
  - Of ducks:            
0207 41 00      -- Not cut in pieces, fresh or chilled kg. Free 30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0207 42 00      -- Not cut in pieces, frozen kg. Free    30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0207 43 00      -- Fatty livers, fresh or chilled kg. Free  30% - IGST: 5%/NIL Korea: 5%
0207 44 00      -- Other, fresh or chilled kg. Free 30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0207 45 00      -- Other, frozen kg. Free  30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
  - Of geese:            
0207 51 00      -- Not cut in pieces, fresh or chilled kg. Free 30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0207 52 00      -- Not cut in pieces, frozen kg. Free 30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0207 53 00      -- Fatty livers, fresh or chilled kg. Free 30% - IGST: 5%/NIL UAE: 21%
Japan: Nil
SAFTA: 5%
Korea: 5%
0207 54 00      -- Other, fresh or chilled kg. Free 30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0207 55 00      -- Other, frozen kg. Free 30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0207 60 00 - Of guinea fowls kg. Free 30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0208 OTHER MEAT AND EDIBLE MEAT OFFAL  , FRESH, CHILLED OR FROZEN            
0208 10 00 - Of rabbits or hares kg. Free 30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0208 30 00 - Of primates kg. Free  30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0208 40 00

- Of whales, dolphines and porpoises  (mammals of the order cetacea); of manatees  and dugongs  (mammals of the order Sirenia); of seals, sea lions and walruses  (mammals of the sub-order Pinnipedia)

 kg. Free  30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0208 50 00 - Of reptiles (including snakes and turtles) kg. Free  30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0208 60 00 - Of camels and other camelids (Camelidae) kg. Free  30%   IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0208 90 - Other :            
0208 90 10      --- Of wild animals kg. Prohibited  30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0208 90 90      --- Other kg. Free  30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0209

PIG FAT, FREE OF LEAN MEAT AND POUTRY FAT, NOT RENDERED OR OTHERWISE EXTRACTED, FRESH, CHILLED, FROZEN, SALTED, IN BRINE,DRIED OR SMOKED

            
0209 10 00 - Of pigs kg. Prohibited  30% - IGST: 5%/NIL UAE: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
Singapore: 15%
0209 90 00 - Other kg. Prohibited  30% - IGST: 5%/NIL UAE: 12%
Malaysia: Nil
SAFTA: 5%
Korea: 5%
Singapore: 15%
0210

MEAT AND EDIBLE MEAT OFFAL, SALTED, IN BRINE, DRIED OR SMOKED; EDIBLE FLOURS AND MEALS OF MEAT OR MEAT OFFAL

            
  - Meat of swine :            
0210 11 00      -- Hams, shoulders and cuts thereof, with bone in kg. Free  30% - IGST: 5%/NIL UAE: Nil
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
Singapore: 15%
0210 12 00      -- Bellies (streaky) and cuts thereof kg. Free  30% - IGST: 5%/NIL UAE: Nil
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
Singapore: 15%
0210 19 00      -- Other kg. Free  30% - IGST: 5%/NIL UAE: 12%
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
Singapore: 15%
0210 20 00 - Meat of bovine animals kg. Restricted 30% - IGST: 5%/NIL UAE: 12%
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
  - Other, including edible flours and meals of meat or meat offal  :            
0210 91 00      -- Of primates kg. Free  30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0210 92 00

     -- Of whales, dolphins and porpoises  (mammals of the order cetacea); of manatees  and dugongs  (mammals of the order Sirenia); of seals, sea lions and walruses  (mammals of the sub-order Pinnipedia)

 kg. Free  30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0210 93 00      -- Of reptiles (including snakes and turtles) kg. Free  30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0210 99 00      -- Other kg. Free  30% - IGST: 5%/NIL UAE: 12%
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%