Customs - Tariff Book Last updated: 9 May 2025

lubricating preparations of heading 27.10 or 34.03;

waxes of heading 27.12 or 34.04;

separate chemically defined organic compounds (Chapter 29);

heparin or its salts (heading 30.01);

solutions (other than collodions) consisting of any of the products specified in headings 39.01 to 39.13 in volatile organic solvents when the mass of the solvent exceeds 50 per cent of the mass of the solution (heading 32.08); stamping foils of heading 32.12;

organic surface-active agents or preparations of heading 34.02;

run gums or ester gums (heading 38.06);

prepared additives for mineral oils (including gasoline) or for other liquids used for the same purpose as mineral oils (heading 38.11);

prepared hydraulic fluids based on polyglycols, silicones or other polymers of Chapter 39 (heading 38.19);

diagnostic or laboratory reagents on a backing of plastics (heading 38.22);

synthetic rubber, as defined for the purposes of Chapter 40, or articles thereof;

saddlery or harness (heading 42.01) or trunks, suitcases, handbags or other containers of heading 42.02;

plaits, wickerwork or other articles of Chapter 46;

wall coverings of heading 48.14;

goods of Section XI (textiles and textile articles);

articles of Section XII (for example, footwear, headgear, umbrellas, sun umbrellas, walking-sticks, whips, riding-crops or parts thereof);

imitation jewellery of heading 71.17;

articles of Section XVI (machines and mechanical or electrical appliances);

parts of aircraft or vehicles of Section XVII;

articles of Chapter 90 (for example, optical elements, spectacle frames, drawing instruments);

articles of Chapter 91 (for example, clock or watch cases);

articles of Chapter 92 (for example, musical instruments or parts thereof);

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

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

Articles of Chapter 96 (for example, brushes, buttons, slide fasteners, combs, mouthpieces or stems for smoking pipes, cigarette-holders or the like, parts of vacuum flasks or the like, pens, propelling pencils, and monopods, bipods, tripods and similar articles).

liquid synthetic polyolefins of which less than 60 per cent by volume distils at 300°C, after conversion to 1,013 millibars when a reduced-pressure distillation method is used (headings 39.01 and 39.02);

resins, not highly polymerised, of the coumarone-indene type (heading 39.11);

other synthetic polymers with an average of at least 5 monomer units;

silicones (heading 39.10); or

resols (heading 39.09) and other prepolymers.

Liquids and pastes, including dispersions (emulsions and suspensions) and solutions.

Blocks of irregular shape, lumps, powders (including moulding powders), granules, flakes and similar bulk forms.

reservoirs, tanks (including septic tanks), vats and similar containers, of a capacity exceeding 300 litres;

structural elements used, for example, in floors, walls or partitions, ceilings or roofs;

gutters and fittings therefor;

doors, windows and their frames and thresholds for doors;

balconies, balustrades, fencing, gates and similar barriers;

shutters, blinds (including venetian blinds) and similar articles and parts and fittings thereof;

large-scale shelving for assembly and permanent installation, for example, in shops, workshops, warehouses;

ornamental architectural features, for example, flutings, cupolas, dovecotes; and (ij fittings and mountings intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings, for example, knobs, handles, hooks, brackets, towel rails, switch-plates and other protective plates.

Where there is a subheading named "Other" in the same series:

Where there is no subheading named "Other" in the same series:

"carrier bags" shall mean bags constructed with handles, and with or without gussets;

"flat bags" shall mean bags constructed without handles, and with or without gussets; and

"immediate packings" shall mean bags that are in direct or immediate contact with the products and are used for packing goods in sets or units or other marketable quantities but does not extend to bags in which such sets or units or other marketable quantities are packed for ease of transport or consolidation purposes.

goods of Section Xl (textiles and textile articles);

footwear or parts thereof of Chapter 64;

headgear or parts thereof (including bathing caps) of Chapter 65;

mechanical or electrical appliances or parts thereof of Section XVI (including electrical goods of all kinds), of hard rubber;

articles of Chapter 90, 92, 94 or 96; or

articles of Chapter 95 (other than sports gloves, mittens and mitts and articles of headings 40.11 to 40.13).

liquids and pastes (including latex, whether or not prevulcanised, and other dispersions and solutions);

blocks of irregular shape, lumps, bales, powders, granules, crumbs and similar bulk forms.

unsaturated synthetic substances which can be irreversibly transformed by vulcanisation with sulphur into non-thermoplastic substances which, at a temperature between 18°C and 29°C, will not break on being extended to three times their original length and will return, after being extended to twice their original length, within a period of five minutes, to a length not greater than one and a half times their original length. For the purposes of this test, substances necessary for the cross-linking, such as vulcanising activators or accelerators, may be added; the presence of substances as provided for by Note 5(B)(ii) and (iii) is also permitted. However, the presence of any substances not necessary for the cross-linking, such as extenders, plasticisers and fillers, is not permitted;

thioplasts (TM); and

natural rubber modified by grafting or mixing with plastics, depolymerised natural rubber, mixtures of unsaturated synthetic substances with saturated synthetic high polymers provided all the above- mentioned products comply with the requirements concerning vulcanisation, elongation and recovery in (a) above.