Customs - Tariff Book Last updated: 24 Jul 2026

Prepared paints, inks or other products with a basis of metallic flakes or powder (headings 32.07 to 32.10, 32.12, 32.13 or 32.15);

ferro-cerium or other pyrophoric alloys (heading 36.06);

headgear or parts thereof of heading 65.06 or 65.07;

umbrella frames or other articles of heading 66.03;

goods of Chapter 71 (for example, precious metal alloys, base metal clad with precious metal, imitation jewellery);

articles of Section XVI (machinery, mechanical appliances and electrical goods);

assembled railway or tramway track (heading 86.08) or other articles of Section XVII (vehicles, ships and boats, aircraft);

instruments or apparatus of Section XVIII, including clock or watch springs;

lead shot prepared for ammunition (heading 93.06) or other articles of Section XIX (arms and ammunition);

articles of Chapter 94 (for example, furniture, mattress supports, luminaries and lighting fittings, illuminated signs, prefabricated buildings);

articles of Chapter 95 (for example, toys, games, sports requisites);

hand sieves, buttons, pens, pencil-holders, pen nibs, monopods, bipods, tripods and similar articles or other articles of Chapter 96 (miscellaneous manufactured articles); or

articles of Chapter 97 (for example, works of art).

articles of headings 73.07, 73.12, 73.15, 73.17 or 73.18 and similar articles of other base metals, other than articles specially designed for use exclusively in implants in medical, surgical, dental, or veterinary sciences (heading 90.21);

springs and leaves for springs, of base metal (excluding clock or watch springs (heading 91.14)); and

articles of headings 83.01, 83.02, 83.08, 83.10 and frames and mirrors, of base metal, of heading 83.06.

An alloy of base metals is to be classified as an alloy of the metal which predominates by mass over each of the other metals;

An alloy composed of base metals of this Section and of elements not falling within this Section is to be treated as an alloy of base metals of this Section if the total mass of such metals equals or exceeds the total mass of the other elements present;

In this Section the term "alloys" includes sintered mixtures of metal powders, heterogeneous intimate mixtures obtained by melting (excluding cermets) and intermetallic compounds.

iron and steel, or different kinds of iron or steel, are regarded as one and the same metal;

an alloy is regarded as being entirely composed of that metal as an alloy of which, by virtue of Note 5, it is classified; and

a cermet of heading 81.13 is regarded as a single base metal.

WASTE AND SCRAP:

Metal waste and scrap;

POWDERS:

Products of which 90 per cent or more by mass passes through a sieve having a mesh aperture of 1 mm.

Bars and Rods

Rolled, extruded, drawn or forged products, not in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including flattened circles and modified rectangles, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including modified rectangular) cross-section exceeds one-tenth of the width. The expression also covers cast or sintered products, of the same forms and dimensions, which have been subsequently worked after production (otherwise than by simple trimming or de-scaling), provided that they have not thereby assumed the character of articles

Wire-bars and billets of Chapter 74 with their ends tapered or otherwise worked simply to facilitate their entry into machines for converting them into, for example, drawing stock (wire-rod) or tubes, are however to be taken to be unwrought copper of heading 74.03. This provision applies mutatis mutandis to the products of Chapter 81.

Profiles

Rolled, extruded, drawn, forged or formed products, coiled or not, of a uniform cross-section along their whole length, which do not conform to any of the definitions of bars, rods, wire, plates, sheets, strip, foil, tubes or pipes. The expression also covers cast or sintered products, of the same forms, which have been subsequently worked after production (otherwise than by simple trimming or de- scaling), provided that they have not thereby assumed the character of articles or products of other headings.

Wire

Rolled, extruded or drawn products, in coils, which have a uniform solid cross-section along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons (including "flattened circles" and modified rectangles, of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel). Products with a rectangular (including square), triangular or polygonal cross-section may have corners rounded along their whole length. The thickness of such products which have a rectangular (including "modified rectangular") cross-section exceeds one-tenth of the width.

Plates, sheets, strip and foil

Flat-surfaced products (other than the unwrought products), coiled or not, of solid rectangular (other than square) cross-section with or without rounded corners (including modified rectangles of which two opposite sides are convex arcs, the other two sides being straight, of equal length and parallel) of a uniform thickness, which are:

- of rectangular (including square) shape with a thickness not exceeding one-tenth of the width;

- of a shape other than rectangular or square, of any size, provided that they do not assume the character of articles or products of other headings.

Headings for plates, sheets, strip, and foil apply, inter alia, to plates, sheets, strip, and foil with patterns (for example, grooves, ribs, chequers, tears, buttons, lozenges) and to such products which have been perforated, corrugated, polished or coated, provided that they do not thereby assume the character of articles or products of other headings.

Tubes and pipes Hollow products, coiled or not, which have a uniform cross-section with only one enclosed void along their whole length in the shape of circles, ovals, rectangles (including squares), equilateral triangles or regular convex polygons, and which have a uniform wall thickness. Products with a rectangular (including square), equilateral triangular or regular convex polygonal cross-section, which may have corners rounded along their whole length, are also to be considered as tubes and pipes provided the inner and outer cross-sections are concentric and have the same form and orientation. Tubes and pipes of the foregoing cross-sections may be polished, coated, bent, threaded, drilled, waisted, expanded, cone-shaped or fitted with flanges, collars or rings.