Notes of the Customs Tariff - Tares
The notes are legally binding and contain definitions, further rules, exclusions and distinguishing criteria of the goods listed in the relevant section respectively chapter of the customs tariff, determining their classification.
I. Live animals; animal products
Section I (Notes)
01. Live animals (Notes)
02. Meat and edible meat offal (Notes)
03. Fish and crustaceans, molluscs and other aquatic invertebrates (Notes)
04. Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included (Notes)
05. Products of animal origin, not elsewhere specified or included (Notes)
II. Vegetable products
Section II (Notes)
06. Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage (Notes)
07. Edible vegetables and certain roots and tubers (Notes)
08. Edible fruit and nuts; peel of citrus fruit or melons (Notes)
09. Coffee, tea, maté and spices (Notes)
10. Cereals (Notes)
11. Products of the milling industry; malt; starches; inulin; wheat gluten (Notes)
12. Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder (Notes)
13. Lac; gums, resins and other vegetable saps and extracts (Notes)
14. Vegetable plaiting materials; vegetable products not elsewhere specified or included (Notes)
III. Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
Section III (Notes) (empty)
IV. Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body
Section IV (Notes)
16. Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects (Notes)
17. Sugars and sugar confectionery (Notes)
18. Cocoa and cocoa preparations (Notes)
19. Preparations of cereals, flour, starch or milk; pastrycooks' products (Notes)
20. Preparations of vegetables, fruit, nuts or other parts of plants (Notes)
21. Miscellaneous edible preparations (Notes)
22. Beverages, spirits and vinegar (Notes)
23. Residues and waste from the food industries; prepared animal fodder (Notes)
24. Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body (Notes)
V. Mineral products
Section V (Notes) (empty)
VI. Products of the chemical or allied industries
Section VI (Notes)
28. Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes (Notes)
29. Organic chemicals (Notes)
30. Pharmaceutical products (Notes)
31. Fertilisers (Notes)
32. Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks (Notes)
33. Essential oils and resinoids; perfumery, cosmetic or toilet preparations (Notes)
34. Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, «dental waxes» and dental preparations with a basis of plaster (Notes)
35. Albuminoidal substances; modified starches; glues; enzymes (Notes)
36. Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations (Notes)
37. Photographic or cinematographic goods (Notes)
38. Miscellaneous chemical products (Notes)
VII. Plastics and articles thereof; rubber and articles thereof
VIII. Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)
Section VIII (Notes) (empty)
IX. Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
Section IX (Notes) (empty)
X. Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard; paper and paperboard and articles thereof
Section X (Notes) (empty)
47. Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard (Notes)
48. Paper and paperboard; articles of paper pulp, of paper or of paperboard (Notes)
49. Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans (Notes)
XI. Textiles and textile articles
50. Silk (Notes) (empty)
53. Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn (Notes) (empty)
54. Man-made filaments; strip and the like of man-made textile materials (Notes)
55. Man-made staple fibres (Notes)
56. Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof (Notes)
57. Carpets and other textile floor coverings (Notes)
58. Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery (Notes)
59. Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use (Notes)
60. Knitted or crocheted fabrics (Notes)
61. Articles of apparel and clothing accessories, knitted or crocheted (Notes)
62. Articles of apparel and clothing accessories, not knitted or crocheted (Notes)
63. Other made up textile articles; sets; worn clothing and worn textile articles; rags (Notes)
XII. Footwear, headgear, umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof; prepared feathers and articles made therewith; artificial flowers; articles of human hair
Section XII (Notes) (empty)
64. Footwear, gaiters and the like; parts of such articles (Notes)
65. Headgear and parts thereof (Notes)
66. Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof (Notes)
67. Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair (Notes)
XIII. Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware
Section XIII (Notes) (empty)
XIV. Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin
Section XIV (Notes) (empty)
XV. Base metals and articles of base metal
Section XV (Notes)
72. Iron and steel (Notes)
73. Articles of iron or steel (Notes)
74. Copper and articles thereof (Notes)
75. Nickel and articles thereof (Notes)
76. Aluminium and articles thereof (Notes)
78. Lead and articles thereof (Notes)
79. Zinc and articles thereof (Notes)
80. Tin and articles thereof (Note)
81. Other base metals; cermets; articles thereof (Notes) (empty)
XVI. Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles
Section XVI (Notes)
84. Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof (Notes)
85. Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles (Notes)
XVII. Vehicles, aircraft, vessels and associated transport equipment
Section XVII (Notes)
86. Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds (Notes)
87. Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof (Notes)
88. Aircraft, spacecraft, and parts thereof (Notes)
89. Ships, boats and floating structures (Notes)
XVIII. Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof
Section XVIII (Notes) (empty)
XIX. Arms and ammunition; parts and accessories thereof
Section XIX (Notes) (empty)
XX. Miscellaneous manufactured articles
Section XX (Notes) (empty)
94. Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings (Notes)
95. Toys, games and sports requisites; parts and accessories thereof (Notes)
96. Miscellaneous manufactured articles (Notes)
XXI. Works of art, collectors' pieces and antiques
Section XXI (Notes) (empty)