CHAPTER 5 (Chapter Notes)

Relevant Circulars

Relevant Judgements

 

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)
0501 - HUMAN HAIR, UNWORKED, WHETHER OR NOT WASHED OR SCOURED; WASTE OF HUMAN HAIR            
0501 00 - Human hair, unworked, whether or not washed or scoured; Waste of human hair :            
0501 00 10      ---  Human hair, unworked , whether or not washed or scoured kg Free 30% - IGST: NIL UAE: 12%
Australia: 17.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0501 00 20      ---  Waste of human hair kg. Free 30% - IGST: NIL UAE: 12%
Australia: 17.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0502 PIGS’, HOGS’ OR BOARS’ BRISTLES AND HAIR; BADGER HAIR AND OTHER BRUSH MAKING HAIR; WASTE OF SUCH BRISTLES OR HAIR            
0502 10 - Pigs’, hogs’ or boars’ bristles and hair and waste thereof:            
0502 10 10      --- Pigs’, hogs’ or boars’ bristles and hair kg. Free  30% - IGST: 5% UAE: Nil
Australia: 17.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0502 10 20      --- Waste of pigs’, hogs’ or boars’ bristles and hair kg. Free  30% - IGST: 5% UAE: Nil
Australia: 17.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0502 90 -Other:            
0502 90 10      --- Badger hair and other brush making hair kg. Free  30% - IGST: 5% UAE: 12%
Australia: 17.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0502 90 20      --- Yak tail hair kg. Free  30% - IGST: 5% UAE: 12%
Australia: 17.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0502 90 90      --- Other kg. Free  30% - IGST: 5% UAE: 12%
Australia: 17.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0503 OMITTED            
0504

GUTS, BLADDERS AND STOMACHS OF ANIMALS (OTHER THAN FISH), WHOLE AND PIECES THEREOF, FRESH, CHILLED, FROZEN, SALTED, IN BRINE, DRIED OR SMOKED

            
0504 00 -Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted,in brine, dried or smoked:            
0504 00 10      --- Guts of cattle for natural food casings kg. Restricted 30% - IGST: 5%/NIL UAE: 12%
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0504 00 20      ---  Guts of sheep and goats for natural food casings kg. Free 30% - IGST: 5%/NIL UAE: 12%
Australia: 17.1%
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
       ---  Guts of other animals for natural food casings :            
0504 00 31           ---- Of wild animals kg. Prohibited 30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0504 00 39           ---- Other kg. Restricted  30% - IGST: 5%/NIL UAE: 12%
Australia: 17.1%
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
       ---  Guts other than for natural food castings :            
0504 00 41           ---- Of wild animals kg. Prohibited 30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0504 00 49           ---- Other kg. Restricted 30% - IGST: 5%/NIL UAE: 12%
Australia: 17.1%
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
       --- Bladders and stomachs :            
0504 00 51           ---- Of wild animals kg. Prohibited 30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0504 00 59           ---- Other kg. Restricted 30% - IGST: 5%/NIL UAE: 12%
Australia: 17.1%
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
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

            
0505 10 - Feathers of a kind used for stuffing; down :            
0505 10 10      --- Of wild birds kg. Prohibited 30% - IGST: 5% Singapore: Nil
UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0505 10 90      --- Other kg. Free  30% - IGST: 5% Singapore: Nil
UAE: 12%
Australia: 17.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0505 90 - Other:            
0505 90 10      --- Peacock tail and wing feather (trimmed or not) kg. Free  30% - IGST: 5% UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
       --- Other feather (excluding for stuffing purpose) :            
0505 90 21           ---- Of wild birds kg. Prohibited 30% - IGST: 5% UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0505 90 29           ---- Other kg. Free  30% - IGST: 5% UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
       --- Powder and waste of feathers or parts of feathers:            
0505 90 31           ---- Of wild birds kg. Prohibited 30% - IGST: 5% UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0505 90 39           ---- Other kg. Free  30% - IGST: 5% UAE: 12%
Australia: 17.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
       ---Skins and other parts :            
0505 90 91           --- Of wild birds kg. Prohibited 30% - IGST: 5% UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0505 90 99           --- Other kg. Free  30% - IGST: 5% UAE: 12%
Australia: 17.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0506 BONES AND HORN-CORES, UNWORKED, DEFATTED, SIMPLY PREPARED (BUT NOT CUT TO SHAPE), TREATED WITH ACID OR DEGELATINISED; POWDER AND WASTE OF THESE PRODUCTS            
0506 10 - Ossein  and bones treated with acid :             
       --- Bones, including horn-cores, crushed :            
0506 10 11           ---- Of wild animals kg Prohibited 30% - IGST: NIL UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0506 10 19           ---- Other kg. Free  30% - IGST: NIL UAE: 12%
Australia: 17.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
       --- Bone grist :            
0506 10 21           ---- Of wild animals kg. Prohibited 30% - IGST: NIL UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0506 10 29           ---- Other kg. Free  30% - IGST: NIL UAE: 12%
Australia: 17.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
       --- Ossein :            
0506 10 31           ---- Of wild animals kg. Prohibited 30% - IGST: NIL UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0506 10 39           ---- Other kg. Free  30% - IGST: NIL UAE: 12%
Australia: 17.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
       --- Bones, horn-cones and parts thereof, not crushed :            
0506 10 41           ---- Of wild animals kg. Prohibited 30% - IGST: NIL UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0506 10 49           ---- Other kg. Free  30% - IGST: NIL UAE: 12%
Australia: 17.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0506 90 - Other :            
       --- Bone meal :            
0506 90 11           ---- Of wild animals  kg. Prohibited  30%  - IGST: NIL UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0506 90 19           ---- Other kg. Free  30% - IGST: NIL UAE: 12%
Australia: 17.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
       --- Other :            
0506 90 91           ---- Of wild animals .kg. Prohibited 30% - IGST: NIL UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0506 90 99           ---- Other kg. Free  30% - IGST: NIL UAE: 12%
Australia: 17.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
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            
0507 10 -Ivory; ivory powder and waste :            
0507 10 10      --- Ivory kg. Prohibited 30% 20% IGST: 5% UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0507 10 20      --- Ivory powder and waste kg. Prohibited 30% 20% IGST: 5% UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0507 90 -Other :            
0507 90 10      --- Hoof meal kg. Free  30% - IGST: NIL UAE: 12%
Australia: 17.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0507 90 20      --- Horn meal kg. Free  30% - IGST: NIL UAE: 12%
Australia: 17.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0507 90 30      --- Hooves, claws, nails and beaks kg. Free  30% - IGST: NIL UAE: 12%
Australia: 17.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0507 90 40      --- Antlers kg. Free  30% - IGST: NIL UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0507 90 50      --- Buffalo horns kg. Free  30% - IGST: NIL UAE: 12%
Australia: 17.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0507 90 60      --- Tortoise-shell kg. Free  30% - IGST: NIL UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0507 90 70      --- Claws and waste of tortoise shell kg. Free  30% - IGST: NIL UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0507 90 90      --- Other kg. Free  30% - IGST: NIL Singapore: Nil
UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0508

CORAL AND SIMILAR MATERIALS, UNWORKED OR SIMPLY PREPARED BUT NOT OTHERWISE WORKED; SHELLS OF MOLLUSCS, CRUSTACEANS OR ECHINODERMS AND CUTTLE-BONE, UNWORKED OR SIMPLY PREPARED BUT NOT CUT TO SHAPE, POWDER AND WASTE THEREOF

            
0508 00

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

            
0508 00 10      --- Coral  kg. Free   30% - IGST: 5% UAE: Nil
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0508 00 20      --- Chanks kg. Free  30% - IGST: 5% UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0508 00 30      --- Cowries kg. Free  30% - IGST: 5% UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0508 00 40      --- Cuttlefish bones kg. Free  30% - IGST: 5% Singapore: Nil
UAE: 12%
Australia: 17.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0508 00 50      --- Shells kg. Free  30% - IGST: 5% Singapore: Nil
UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0508 00 90      --- Other kg. Free  30% - IGST: 5% Singapore: Nil
UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0509 OMITTED            
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

            
0510 00 - 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 :            
0510 00 10      --- Bezoar, cow (goolochan) kg. Free  30% - IGST: 5% Singapore: Nil
UAE: 12%
Australia: 17.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0510 00 20      ---  Ox Gallstone kg. Free  30% - IGST: 5% Singapore: Nil
UAE: 12%
Australia: 17.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0510 00 30      ---  Placenta, frozen kg. Free  30% - IGST: 5% Singapore: Nil
UAE: 12%
Australia: 17.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
       ---  Other :            
0510 00 91           ---- Of wild animals kg. Prohibited 30% - IGST: 5% Singapore: Nil
UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0510 00 99           ---- Other kg. Free  30% - IGST: 5% Singapore: Nil
UAE: 12%
Australia: 17.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0511 ANIMAL PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED; DEAD ANIMALS OF CHAPTER 1 OR 3,UNFIT FOR HUMAN CONSUMPTION            
0511 10 00 - Bovine semen kg. Restricted 30% - IGST: 5%/NIL Singapore: Nil
UAE: 12%
Australia: 17.1%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
  - Other :            
0511 91      --Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3 :            
0511 91 10           ---  Fish nails kg. Prohibited 30% - IGST: 5%/NIL Singapore: Nil
UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0511 91 20           --- Fish tails kg. Prohibited 30% - IGST: 5%/NIL Singapore: Nil
UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0511 91 30           --- Other fish waste kg. Prohibited 30% - IGST: 5%/NIL Singapore: Nil
UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0511 91 40           --- Artemia cyst kg. Free 5% - IGST: 5%/NIL Singapore: Nil
UAE: 12%
Australia: 17.1%
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0511 91 90           --- Other kg. Restricted 30% - IGST: 5%/NIL Singapore: Nil
UAE: 12%
Australia: 17.1%
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0511 99      -- Other :            
0511 99 10           --- Silkworm pupae kg. Free 30% - IGST: 5%/NIL UAE: 12%
Australia: 17.1%
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
            --- Sinews and tendons :            
0511 99 21                ---- Of wild life kg. Prohibited 30% - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0511 99 29                ---- Other kg. Restricted 30% - IGST: 5%/NIL UAE: 12%
Australia: 17.1%
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
            ---  Other :            
0511 99 91                ---- Frozen semen, other than bovine; bovine embryo kg. Restricted 30% - IGST: 5%/NIL UAE: 12%
Australia: 17.1%
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0511 99 92                ---- Of wild life  kg. Prohibited  30%  - IGST: 5%/NIL UAE: 12%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%
0511 99 99                ---- Other kg. Free  30% - BCD: Nil
IGST: 5%/NIL		 Singapore: Nil
UAE: 12%
Chile: 50%
Japan: Nil
Malaysia: Nil
SAFTA: 5%
Korea: 5%