FreeTrade Agreement between the Eurasian Economic Union and its Member States, of the one part, and the Socialist Republic of Viet Nam, of the other part

or medical purposes 0 0 0 0 0 0 0 0 0 0 0 0 8703 23 901 – – – – engine cylinder capacity > 1500 cm³ but <= 1800 cm³ U U U U U U U U U U U 8703 23 902 – – – – engine cylinder capacity > 1800 cm³ but <= 3000 cm³ U U U U U U U U U U U 8703 23 909 – – – – Motor vehicles specially equipped for medical purposes 0 0 0 0 0 0 0 0 0 0 0 0 8703 24 101 – – – – Motor vehicles specially equipped for medical purposes 0 0 0 0 0 0 0 0 0 0 0 0 8703 24 109 – – – – other U U U U U U U U U U U 8703 24 901 – – – – Motor vehicles specially equipped for medical purposes 0 0 0 0 0 0 0 0 0 0 0 0 8703 24 909 – – – – other U U U U U U U U U U U 8703 31 101 – – – – Motor vehicles specially equipped for medical purposes 0 0 0 0 0 0 0 0 0 0 0 0 8703 31 109 – – – – other U U U U U U U U U U U 216 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 8703 31 901 – – – – Motor vehicles specially equipped for medical purposes 0 0 0 0 0 0 0 0 0 0 0 0 8703 31 909 – – – – other U U U U U U U U U U U 8703 32 110 – – – – Motor caravans U U U U U U U U U U U 8703 32 191 – – – – – Motor vehicles specially equipped for medical purposes 0 0 0 0 0 0 0 0 0 0 0 0 8703 32 199 – – – – – other U U U U U U U U U U U 8703 32 901 – – – – Motor vehicles specially equipped for medical purposes 0 0 0 0 0 0 0 0 0 0 0 0 8703 32 909 – – – – other U U U U U U U U U U U 8703 33 110 – – – – Motor caravans U U U U U U U U U U U 8703 33 191 – – – – – Motor vehicles specially equipped for medical purposes 0 0 0 0 0 0 0 0 0 0 0 0 8703 33 199 – – – – – other U U U U U U U U U U U 8703 33 901 – – – – Motor vehicles specially equipped for medical purposes 0 0 0 0 0 0 0 0 0 0 0 0 8703 33 909 – – – – other U U U U U U U U U U U 8703 90 101 – – – Motor vehicles specially equipped for medical purposes 0 0 0 0 0 0 0 0 0 0 0 0 8703 90 109 – – – other U U U U U U U U U U U 8703 90 901 – – – Motor vehicles specially equipped for medical purposes 0 0 0 0 0 0 0 0 0 0 0 0 8703 90 909 – – – other U U U U U U U U U U U 8704 Motor vehicles for the transport of goods U U U U U U U U U U U 8705 10 001 – – Hydraulic of a rated load capacity of 90 tonnes or more with two or more drive axles, intended for operating at an ambient temperature of - 40 ºС or lower 5 0 0 0 0 0 0 0 0 0 0 0 8705 10 009 1 – – – New 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 8705 10 009 5 – – – Used 10, but not less than 4,4 euro for 1 cm³ volume of engine 8,3, but not less than 3,667 euro for 1 cm³ volume of engine 6,7, but not less than 2,933 euro for 1 cm³ volume of engine 5, but not less than 2,2 euro for 1 cm³ volume of engine 3,3, but not less than 1,467 euro for 1 cm³ volume of engine 1,7, but not less than 0,733 euro for 1 cm³ volume of engine 0 0 0 0 0 0 8705 20 000 1 – – New 15 0 0 0 0 0 0 0 0 0 0 0 8705 20 000 5 – – Used 15, but not less than 4,4 euro for 1 cm³ volume of engine 0 0 0 0 0 0 0 0 0 0 0 8705 30 000 1 – – New 5 0 0 0 0 0 0 0 0 0 0 0 8705 30 000 5 – – Used 5, but not less than 0,6 euro for 1 cm³ volume of engine 0 0 0 0 0 0 0 0 0 0 0 8705 40 000 1 – – New 15 0 0 0 0 0 0 0 0 0 0 0 8705 40 000 5 – – Used 15, but not less than 0,5 euro for 1 cm³ volume of engine 0 0 0 0 0 0 0 0 0 0 0 8705 90 100 1 – – – New 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 217 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 8705 90 100 5 – – – Used 15, but not less than 0,6 euro for 1 cm³ volume of engine 13,6, but not less than 0,055 euro for 1 cm³ volume of engine 12,3, but not less than 0,049 euro for 1 cm³ volume of engine 10,9, but not less th

an 0,044 euro for 1 cm³ volume of engine 9,5, but not less than 0,038 euro for 1 cm³ volume of engine 8,2, but not less than 0,033 euro for 1 cm³ volume of engine 6,8, but not less than 0,027 euro for 1 cm³ volume of engine 5,5, but not less than 0,022 euro for 1 cm³ volume of engine 4,1, but not less than 0,016 euro for 1 cm³ volume of engine 2,7, but not less than 0,011 euro for 1 cm³ volume of engine 1,4, but not less than 0,005 euro for 1 cm³ volume of engine 0 8705 90 300 1 – – – New 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 8705 90 300 5 – – – Used 15, but not less than 2,4 euro for 1 cm³ volume of engine 13,6, but not less than 2,182 euro for 1 cm³ volume of engine 12,3, but not less than 1,964 euro for 1 cm³ volume of engine 10,9, but not less than 1,745 euro for 1 cm³ volume of engine 9,5, but not less than 1,527 euro for 1 cm³ volume of engine 8,2, but not less than 1,309 euro for 1 cm³ volume of engine 6,8, but not less than 1,091 euro for 1 cm³ volume of engine 5,5, but not less than 0,873 euro for 1 cm³ volume of engine 4,1, but not less than 0,655 euro for 1 cm³ volume of engine 2,7, but not less than 0,436 euro for 1 cm³ volume of engine 1,4, but not less than 0,218 euro for 1 cm³ volume of engine 0 8705 90 900 1 – – – New 5 0 0 0 0 0 0 0 0 0 0 0 8705 90 900 5 – – – Used 5, but not less than 0,4 euro for 1 см³ volume of engine 0 0 0 0 0 0 0 0 0 0 0 8706 00 111 – – – Chassis fitted with engines, for buses intended for carrying not less than 20 people (including the driver) of headings 87.02 5 0 0 0 0 0 0 0 0 0 0 0 8706 00 119 – – – other 15 0 0 0 0 0 0 0 0 0 0 0 8706 00 190 – – other 15 0 0 0 0 0 0 0 0 0 0 0 8706 00 910 1 – – – for the industrial assembly 5) 0 0 0 0 0 0 0 0 0 0 0 0 8706 00 910 9 – – – other 15 0 0 0 0 0 0 0 0 0 0 0 8706 00 990 – – other 15 0 0 0 0 0 0 0 0 0 0 0 8707 10 100 – – – for the industrial assembly 5) 0 0 0 0 0 0 0 0 0 0 0 0 8707 10 900 – – other 15, but not less than 2907 euro for 1 unit 0 0 0 0 0 0 0 0 0 0 0 8707 90 100 – – for the industrial assembly: of pedestrian-controlled tractors of subheading 8701.10; Vehicles of heading 87.04 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 2500 cm3 or with a spark- ignition internal combustion piston engine of a cylinder capacity not exceeding 2800 cm3; Special purpose motor vehicles of heading 8705 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 8707 90 900 1 – – – Cabs used for assembly of lorries of a total weight exceeding 20 tonnes 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 8707 90 900 9 – – – other 15 0 0 0 0 0 0 0 0 0 0 0 218 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 8708 10 100 – – for the industrial assembly: of vehicles of heading 87.03; Vehicles of heading 87.04 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 2500 cm3 or with a spark- ignition internal combustion piston engine of a cylinder capacity not exceeding 2800 cm3; Vehicles of heading 8705 5) 0 0 0 0 0 0 0 0 0 0 0 0 8708 10 900 1 – – –for the industrial assembly of motor vehicles of headings 8701 – 8705, other than those specified in subheading 8708.10 100 0; for the industrial assembly of units of motor vehicles of headings 8701 – 8705 5) 0 0 0 0 0 0 0 0 0 0 0 0 8708 10 900 9 – – – other 5 0 0 0 0 0 0 0 0 0 0 0 8708 21 100 – – – for the industrial assembly: of vehicles of heading 87.03; Vehicles of heading 87.04 with either a compression- ignition internal combus

tion piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 2500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2800 cm3; Vehicles of heading 8705 5) 0 0 0 0 0 0 0 0 0 0 0 0 8708 21 900 1 – – – – for the industrial assembly of motor vehicles of headings 8701 – 8705, other than those specified in subheading 8708 21 100 0; for the industrial assembly of units of motor vehicles of headings 8701 – 87055) 0 0 0 0 0 0 0 0 0 0 0 0 8708 21 900 9 – – – – other 5 0 0 0 0 0 0 0 0 0 0 0 8708 29 100 – – – for the industrial assembly: of pedestrian-controlled tractors of subheading 8701 10; Vehicles of heading 87.03; Vehicles of heading 87.04 with either a compression-ignition internal combustion piston engine (diesel or semi- diesel) of a cylinder capacity not exceeding 2500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2800 cm3; Vehicles of heading 8705 5) 0 0 0 0 0 0 0 0 0 0 0 0 8708 29 900 1 – – – – for the industrial assembly of motor vehicles of headings 8701 – 8705, other than those specified in subheading 87.08 29 100 0; for the industrial assembly of units of motor vehicles of headings 8701 – 8705 5) 0 0 0 0 0 0 0 0 0 0 0 0 8708 29 900 9 – – – – other 5 0 0 0 0 0 0 0 0 0 0 0 219 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 8708 30 100 – – for the industrial assembly: of pedestrian-controlled tractors of subheading 8701 10; Vehicles of heading 87.03; Vehicles of heading 87.04 with either a compression-ignition internal combustion piston engine (diesel or semi- diesel) of a cylinder capacity not exceeding 2500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2800 cm3; Vehicles of heading 8705 5) 0 0 0 0 0 0 0 0 0 0 0 0 8708 30 910 1 – – – – for the industrial assembly of motor vehicles of headings 8701 – 8705, other than those specified in subheading 87.08 30 100 0; for the industrial assembly of units of motor vehicles of headings 8701 – 8705 5) 0 0 0 0 0 0 0 0 0 0 0 0 8708 30 910 9 – – – – other 5 0 0 0 0 0 0 0 0 0 0 0 8708 30 990 1 – – – – for the industrial assembly of motor vehicles of headings 8701 – 8705, other than those specified in subheading 87.08 30 100 0; for the industrial assembly of units of motor vehicles of headings 8701 – 8705 5) 0 0 0 0 0 0 0 0 0 0 0 0 8708 30 990 9 – – – – other 5 0 0 0 0 0 0 0 0 0 0 0 8708 40 200 – – for the industrial assembly: of pedestrian-controlled tractors of subheading 8701 10; Vehicles of heading 8703; Vehicles of heading 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 2500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2800 cm3; Vehicles of heading 8705: 0 0 0 0 0 0 0 0 0 0 0 0 8708 40 500 1 – – – – for the industrial assembly of motor vehicles of headings 8701 – 8705, other than those specified in subheading 87.08 40 200; for the industrial assembly of units of motor vehicles of headings 8701 – 8705 5) 0 0 0 0 0 0 0 0 0 0 0 0 8708 40 500 9 – – – – other 5 0 0 0 0 0 0 0 0 0 0 0 8708 40 910 1 – – – – for the industrial assembly of motor vehicles of headings 8701 – 8705, other than those specified in subheading 87.08 40 200; for the industrial assembly of units of motor vehicles of headings 8701 – 8705 5) 0 0 0 0 0 0 0 0 0 0 0 0 8708 40 910 9 – – – – – other 5 0 0 0 0 0 0 0 0 0 0 0 220 HS Code Description Base rate EIF 2016 2

017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 8708 40 990 1 – – – – for the industrial assembly of motor vehicles of headings 8701 – 8705, other than those specified in subheading 87.08 40 200; for the industrial assembly of units of motor vehicles of headings 8701 – 8705 5) 0 0 0 0 0 0 0 0 0 0 0 0 8708 40 990 9 – – – – – other 5 0 0 0 0 0 0 0 0 0 0 0 8708 50 200 1 – – – Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof 5) 0 0 0 0 0 0 0 0 0 0 0 0 8708 50 200 9 – – – other5) 5 0 0 0 0 0 0 0 0 0 0 0 8708 50 350 1 – – – – for the industrial assembly of motor vehicles of headings 8701 – 8705, other than those specified in subheading 87.08 50 200; for the industrial assembly of units of motor vehicles of headings 8701 – 8705 5) 0 0 0 0 0 0 0 0 0 0 0 0 8708 50 350 9 – – – – other 5 0 0 0 0 0 0 0 0 0 0 0 8708 50 550 1 – – – – for the industrial assembly of motor vehicles of headings 8701 – 8705, other than those specified in subheading 87.08 50 200; for the industrial assembly of units of motor vehicles of headings 8701 – 8705 5) 0 0 0 0 0 0 0 0 0 0 0 0 8708 50 550 9 – – – – – other 5 0 0 0 0 0 0 0 0 0 0 0 8708 50 910 1 – – – – for the industrial assembly of motor vehicles of headings 8701 – 8705, other than those specified in subheading 87.08 50 200; for the industrial assembly of units of motor vehicles of headings 8701 – 8705 5) 0 0 0 0 0 0 0 0 0 0 0 0 8708 50 910 9 – – – – – – other 5 0 0 0 0 0 0 0 0 0 0 0 8708 50 990 1 – – – – for the industrial assembly of motor vehicles of headings 8701 – 8705, other than those specified in subheading 87.08 50 200; for the industrial assembly of units of motor vehicles of headings 8701 – 8705 5) 0 0 0 0 0 0 0 0 0 0 0 0 8708 50 990 9 – – – – – – other 5 0 0 0 0 0 0 0 0 0 0 0 8708 70 100 – – for the industrial assembly: of pedestrian-controlled tractors of subheading 8701 10; Vehicles of heading 87.03; Vehicles of heading 87.04 with either a compression-ignition internal combustion piston engine (diesel or semi- diesel) of a cylinder capacity not exceeding 2500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2800 cm3; Vehicles of heading 8705 5) 0 0 0 0 0 0 0 0 0 0 0 0 221 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 8708 70 500 1 – – – – for the industrial assembly of motor vehicles of headings 8701 – 8705, other than those specified in subheading 87.08 70 100 0; for the industrial assembly of units of motor vehicles of headings 8701 – 8705 5) 0 0 0 0 0 0 0 0 0 0 0 0 8708 70 500 9 – – – – other 5 0 0 0 0 0 0 0 0 0 0 0 8708 70 910 1 – – – – for the industrial assembly of motor vehicles of headings 8701 – 8705, other than those specified in subheading 87.08 70 100 0; for the industrial assembly of units of motor vehicles of headings 8701 – 8705 5) 0 0 0 0 0 0 0 0 0 0 0 0 8708 70 910 9 – – – – other 5 0 0 0 0 0 0 0 0 0 0 0 8708 70 990 1 – – – – for the industrial assembly of motor vehicles of headings 8701 – 8705, other than those specified in subheading 87.08 70 100 0; for the industrial assembly of units of motor vehicles of headings 8701 – 8705 5) 0 0 0 0 0 0 0 0 0 0 0 0 8708 70 990 9 – – – – other 5 0 0 0 0 0 0 0 0 0 0 0 8708 80 200 – – for the industrial assembly: of vehicles of heading 87.03; Vehicles of heading 87.04 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 2500 cm3 or with a spark- ignition internal combu

stion piston engine of a cylinder capacity not exceeding 2800 cm3; Vehicles of heading 8705: 0 0 0 0 0 0 0 0 0 0 0 0 8708 80 350 1 – – – – for the industrial assembly of motor vehicles of headings 8701 – 8705, other than those specified in subheading 87.08 80 200; for the industrial assembly of units of motor vehicles of headings 8701 – 8705 5) 0 0 0 0 0 0 0 0 0 0 0 0 8708 80 350 2 – – – – – Economy cars with the following specific features: maximum force N (kg(f)): compression stroke 235 - 280, rebound stroke 1150 - 1060 10, but not less than 0,89 euro for 1 unit 8,3, but not less than 0,742 euro for 1 unit 6,7, but not less than 0,593 euro for 1 unit 5, but not less than 0,445 euro for 1 unit 3,3, but not less than 0,297 euro for 1 unit 1,7, but not less than 0,148 euro for 1 unit 0 0 0 0 0 0 8708 80 350 9 – – – – – other 5 0 0 0 0 0 0 0 0 0 0 0 8708 80 550 1 – – – – for the industrial assembly of motor vehicles of headings 8701 – 8705, other than those specified in subheading 87.08 80 200; for the industrial assembly of units of motor vehicles of headings 8701 – 8705 5) 0 0 0 0 0 0 0 0 0 0 0 0 8708 80 550 9 – – – – other 5 0 0 0 0 0 0 0 0 0 0 0 8708 80 910 1 – – – – for the industrial assembly of motor vehicles of headings 8701 – 8705, other than those specified in subheading 87.08 80 200; for the industrial assembly of units of motor vehicles of headings 8701 – 8705 5) 0 0 0 0 0 0 0 0 0 0 0 0 222 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 8708 80 910 9 – – – – – other 5 0 0 0 0 0 0 0 0 0 0 0 8708 80 990 1 – – – – for the industrial assembly of motor vehicles of headings 8701 – 8705, other than those specified in subheading 87.08 80 200; for the industrial assembly of units of motor vehicles of headings 8701 – 8705 5) 0 0 0 0 0 0 0 0 0 0 0 0 8708 80 990 9 – – – – – other 5 0 0 0 0 0 0 0 0 0 0 0 8708 91 200 1 – – – – Radiators5) 0 0 0 0 0 0 0 0 0 0 0 0 8708 91 200 9 – – – – Parts5) 5 0 0 0 0 0 0 0 0 0 0 0 8708 91 350 1 – – – – for the industrial assembly of motor vehicles of headings 8701 – 8705, other than those specified in subheading 87.08 91 200; for the industrial assembly of units of motor vehicles of headings 8701 – 8705 5) 0 0 0 0 0 0 0 0 0 0 0 0 8708 91 350 9 – – – – – other 5 0 0 0 0 0 0 0 0 0 0 0 8708 91 910 1 – – – – for the industrial assembly of motor vehicles of headings 8701 – 8705, other than those specified in subheading 87.08 91 200; for the industrial assembly of units of motor vehicles of headings 8701 – 8705 5) 0 0 0 0 0 0 0 0 0 0 0 0 8708 91 910 9 – – – – – – other 5 0 0 0 0 0 0 0 0 0 0 0 8708 91 990 1 – – – – for the industrial assembly of motor vehicles of headings 8701 – 8705, other than those specified in subheading 87.08 91 200; for the industrial assembly of units of motor vehicles of headings 8701 – 8705 5) 0 0 0 0 0 0 0 0 0 0 0 0 8708 91 990 9 – – – – – – other 5 0 0 0 0 0 0 0 0 0 0 0 8708 92 200 – – – for the industrial assembly of Pedestrian-controlled tractors of subheading 8701 10; Vehicles of heading 87.03; Vehicles of heading 87.04 with either a compression-ignition internal combustion piston engine (diesel or semi- diesel) of a cylinder capacity not exceeding 2500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2800 cm3; Vehicles of heading 8705 0 0 0 0 0 0 0 0 0 0 0 0 8708 92 350 1 – – – – for the industrial assembly of motor vehicles of headings 8701 – 8705, other than those specified in subheading 87.08 92 200; for the industrial assembly of units of motor vehicles of headings 870

1 – 8705 5) 0 0 0 0 0 0 0 0 0 0 0 0 8708 92 350 9 – – – – – other 5 0 0 0 0 0 0 0 0 0 0 0 223 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 8708 92 910 1 – – – – for the industrial assembly of motor vehicles of headings 8701 – 8705, other than those specified in subheading 87.08 92 200; for the industrial assembly of units of motor vehicles of headings 8701 – 8705 5) 0 0 0 0 0 0 0 0 0 0 0 0 8708 92 910 9 – – – – – – other 5 0 0 0 0 0 0 0 0 0 0 0 8708 92 990 1 – – – – for the industrial assembly of motor vehicles of headings 8701 – 8705, other than those specified in subheading 87.08 92 200; for the industrial assembly of units of motor vehicles of headings 8701 – 8705 5) 0 0 0 0 0 0 0 0 0 0 0 0 8708 92 990 9 – – – – – – other 5 0 0 0 0 0 0 0 0 0 0 0 8708 93 100 – – – for the industrial assembly: of pedestrian-controlled tractors of subheading 8701 10; Vehicles of heading 87.03; Vehicles of heading 87.04 with either a compression-ignition internal combustion piston engine (diesel or semi- diesel) of a cylinder capacity not exceeding 2500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2800 cm3; Vehicles of heading 8705 5) 0 0 0 0 0 0 0 0 0 0 0 0 8708 93 900 1 – – – – for the industrial assembly of motor vehicles of headings 8701 – 8705, other than those specified in subheading 87.08 30 100 0; for the industrial assembly of units of motor vehicles of headings 8701 – 8705 5) 0 0 0 0 0 0 0 0 0 0 0 0 8708 93 900 9 – – – – other 5 0 0 0 0 0 0 0 0 0 0 0 8708 94 200 – – – for the industrial assembly of vehicles of heading 87.03; Vehicles of heading 87.04 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 2500 cm3 or with a spark- ignition internal combustion piston engine of a cylinder capacity not exceeding 2800 cm3; Vehicles of heading 8705 0 0 0 0 0 0 0 0 0 0 0 0 8708 94 350 1 – – – – – for the industrial assembly of motor vehicles of headings 8701 – 8705, other than those specified in subheading 87.08 94 200; for the industrial assembly of units of motor vehicles of headings 8701 – 8705 5) 0 0 0 0 0 0 0 0 0 0 0 0 8708 94 350 9 – – – – – other 5 0 0 0 0 0 0 0 0 0 0 0 8708 94 910 1 – – – – for the industrial assembly of motor vehicles of headings 8701 – 8705, other than those specified in subheading 87.08 94 200; for the industrial assembly of units of motor vehicles of headings 8701 – 8705 5) 0 0 0 0 0 0 0 0 0 0 0 0 224 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 8708 94 910 9 – – – – – – other 5 0 0 0 0 0 0 0 0 0 0 0 8708 94 990 1 – – – – for the industrial assembly of motor vehicles of headings 8701 – 8705, other than those specified in subheading 87.08 94 200; for the industrial assembly of units of motor vehicles of headings 8701 – 8705 5) 0 0 0 0 0 0 0 0 0 0 0 0 8708 94 990 9 – – – – – – other 5 0 0 0 0 0 0 0 0 0 0 0 8708 95 100 – – – for the industrial assembly: of vehicles of heading 87.03; Vehicles of heading 87.04 with either a compression- ignition internal combustion piston engine (diesel or semi-diesel) of a cylinder capacity not exceeding 2500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2800 cm3; Vehicles of heading 8705 5) 0 0 0 0 0 0 0 0 0 0 0 0 8708 95 910 1 – – – – for the industrial assembly of motor vehicles of headings 8701 – 8705, other than those specified in subheading 87.08 95 100 0; for the industrial assembly of

units of motor vehicles of headings 8701 – 8705 5) 0 0 0 0 0 0 0 0 0 0 0 0 8708 95 910 9 – – – – – other 5 0 0 0 0 0 0 0 0 0 0 0 8708 95 990 1 – – – – for the industrial assembly of motor vehicles of headings 8701 – 8705, other than those specified in subheading 87.08 95 100 0; for the industrial assembly of units of motor vehicles of headings 8701 – 8705 5) 0 0 0 0 0 0 0 0 0 0 0 0 8708 95 990 9 – – – – – other 5 0 0 0 0 0 0 0 0 0 0 0 8708 99 100 – – – for the industrial assembly: of pedestrian-controlled tractors of subheading 8701 10; Vehicles of heading 87.03; Vehicles of heading 87.04 with either a compression-ignition internal combustion piston engine (diesel or semi- diesel) of a cylinder capacity not exceeding 2500 cm3 or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2800 cm3; Vehicles of heading 8705 5) 0 0 0 0 0 0 0 0 0 0 0 0 8708 99 930 1 – – – – for the industrial assembly of motor vehicles of headings 8701 – 8705, other than those specified in subheading 87.08 99 100 0; for the industrial assembly of units of motor vehicles of headings 8701 – 8705 5) 0 0 0 0 0 0 0 0 0 0 0 0 8708 99 930 9 – – – – – other 5 0 0 0 0 0 0 0 0 0 0 0 225 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 8708 99 970 1 – – – – for the industrial assembly of motor vehicles of headings 8701 – 8705, other than those specified in subheading 87.08 99 100 0; for the industrial assembly of units of motor vehicles of headings 8701 – 8705 5) 0 0 0 0 0 0 0 0 0 0 0 0 8708 99 970 9 – – – – – other 5 0 0 0 0 0 0 0 0 0 0 0 8709 11 – – Electrical 10 0 0 0 0 0 0 0 0 0 0 0 8709 19 – – other 10 0 0 0 0 0 0 0 0 0 0 0 8709 90 – parts 5 0 0 0 0 0 0 0 0 0 0 0 8710 Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles 20 0 0 0 0 0 0 0 0 0 0 0 8711 10 – With an auxiliary motor, with reciprocating internal combustion piston engine of a cylinder capacity <= 50 cm³ 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 8711 20 100 – – Scooters 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 8711 20 910 – – – Exceeding 50 cm3 but not exceeding 80 cm3 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 8711 20 930 – – – Exceeding 80 cm3 but not exceeding 125 cm3 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 8711 20 980 – – – Exceeding 125 cm3 but not exceeding 250 cm3 20 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 8711 30 – With reciprocating internal combustion piston engine of a cylinder capacity > 250 cm³ but <= 500 cm³ 20 0 0 0 0 0 0 0 0 0 0 0 8711 40 – With reciprocating internal combustion piston engine of a cylinder capacity > 500 cm³ but <= 800 cm³ 20 0 0 0 0 0 0 0 0 0 0 0 8711 50 – With reciprocating internal combustion piston engine of a cylinder capacity > 800 cm³ 20 0 0 0 0 0 0 0 0 0 0 0 8711 90 – other 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 8712 00 Bicycles and other cycles, incl. delivery tricycles, not motorised 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 8713 Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled 0 0 0 0 0 0 0 0 0 0 0 0 8714 10 – of motorcycles, incl. mopeds 10 0 0 0 0 0 0 0 0 0 0 0 8714 20 – of carriages for disabled persons 0 0 0 0 0 0 0 0 0 0 0 0 8714 91 – – Frames and forks, and parts thereof 5 0 0 0 0 0 0 0 0 0 0 0 8714 92 – – Wheel rims and spokes 5 0 0 0 0 0 0 0 0 0 0 0 8714 93 – – Hubs (excl.

for motorcycles and coaster braking hubs and hub brakes) and free- wheel sprocket-wheels for cycles: 5 0 0 0 0 0 0 0 0 0 0 0 8714 94 – – Brakes, incl. coaster braking hubs and hub brakes, and parts thereof 5 0 0 0 0 0 0 0 0 0 0 0 8714 95 – – Saddles 5 0 0 0 0 0 0 0 0 0 0 0 8714 96 – – Pedals and crank-gear, and parts thereof 5 0 0 0 0 0 0 0 0 0 0 0 8714 99 – – other 5 0 0 0 0 0 0 0 0 0 0 0 226 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 8715 00 Baby strollers and parts thereof 5 0 0 0 0 0 0 0 0 0 0 0 8716 10 - Trailers and semi-trailers of "house trailer" type for living or camping purposes 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 8716 20 - Trailers and semi-trailers self-loading or unloading, for agricultural use 5 0 0 0 0 0 0 0 0 0 0 0 8716 31 - - Tanker trailers and semi-trailers 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 8716 39 100 – – – specially designed for the transportation of highly radioactive materials 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 8716 39 300 – – – – – semi-trailers U U U U U U U U U U U 8716 39 510 – – – – – – single axis 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 8716 39 590 1 – – – – – – - car trailers, with a total weight of more than 15 tons U U U U U U U U U U U 8716 39 590 9 – – – – – – – other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 8716 39 800 – – – used U U U U U U U U U U U 8716 40 - Other trailers and semi-trailers 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 8716 80 - Other vehicles 15 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 8716 90 – parts 5 0 0 0 0 0 0 0 0 0 0 0 8801 00 Zeppelins and dirigibles; gliders, hang gliders and other non-powered aircraft 20 0 0 0 0 0 0 0 0 0 0 0 8802 11 000 - - empty weight of less than 2000 kg U U U U U U U U U U U 8802 12 000 - - empty weight of more than 2000 kg U U U U U U U U U U U 8802 20 000 - Planes and other aircraft, empty weight of less than 2000 kg U U U U U U U U U U U 8802 30 000 - Planes and other aircraft, empty weight of more than 2,000 kg but not exceeding 15,000 kg U U U U U U U U U U U 8802 40 00 - Planes and other aircraft, empty weight of more than 15,000 kg U U U U U U U U U U U 8802 60 - Spacecraft (including satellites) and suborbital and spacecraft launch vehicles 20 0 0 0 0 0 0 0 0 0 0 0 8803 10 - Propellers and rotors and parts thereof 0 0 0 0 0 0 0 0 0 0 0 0 8803 20 - The chassis and parts 0 0 0 0 0 0 0 0 0 0 0 0 8803 30 - Other parts of aircraft and helicopters 0 0 0 0 0 0 0 0 0 0 0 0 8803 90 – other 5 0 0 0 0 0 0 0 0 0 0 0 8804 Parachutes (including steered parachutes and paragliders) and rotochutes; parts and accessories thereof 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 8805 10 - Starting equipment for aircraft and parts thereof; deck brake or similar devices, and parts thereof 20 0 0 0 0 0 0 0 0 0 0 0 8805 21 - - Air combat simulators and parts thereof 20 0 0 0 0 0 0 0 0 0 0 0 8805 29 000 2 – – – Flight simulation training devices for civil aviation and parts thereof 0 0 0 0 0 0 0 0 0 0 0 0 8805 29 000 8 – – – other 20 0 0 0 0 0 0 0 0 0 0 0 8901 Cruise ships, sightseeing boats, ferry boats, cargo ships, barges and similar vessels for the transport of persons or goods 5 0 0 0 0 0 0 0 0 0 0 0 227 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 8902 00 Fishing vessels; factory ships and other vessels for processing or preserving fishery products 5 0 0 0 0 0 0 0 0 0 0 0 8903 10 - Inflatable 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 8903 91 - - Ships sailing wi

th or without auxiliary motor 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 8903 92 - - Motor boats and boats, except for boats with outboard engine 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 8903 99 100 – – – Weighing not more than 100 kg each 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 8903 99 910 – – – – length not exceeding 7.5 m 20 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 8903 99 990 – – – – length exceeding 7.5 m 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 8904 00 100 - Tugs 5 0 0 0 0 0 0 0 0 0 0 0 8904 00 910 – – sea 5 0 0 0 0 0 0 0 0 0 0 0 8904 00 990 – – other 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 8905 10 - Dredgers 5 0 0 0 0 0 0 0 0 0 0 0 8905 20 000 - Floating or submersible drilling or production platforms 20 0 0 0 0 0 0 0 0 0 0 0 8905 90 – other 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 8906 10 000 - Warships 10 0 0 0 0 0 0 0 0 0 0 0 8906 90 – other 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 8907 10 - Inflatable rafts 0 0 0 0 0 0 0 0 0 0 0 0 8907 90 – other 15 0 0 0 0 0 0 0 0 0 0 0 8908 Vessels and other floating structures for scrapping 20 0 0 0 0 0 0 0 0 0 0 0 9001 10 100 - - Cables for image transmission 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9001 10 900 1 – – – Fibre Optic 5 0 0 0 0 0 0 0 0 0 0 0 9001 10 900 9 – – – other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9001 20 - Sheets and plates of polarizing material 10 0 0 0 0 0 0 0 0 0 0 0 9001 30 - Contact lenses 5 0 0 0 0 0 0 0 0 0 0 0 9001 40 200 - - Not for vision correction 10 0 0 0 0 0 0 0 0 0 0 0 9001 40 410 – – – – – single-focal 5 0 0 0 0 0 0 0 0 0 0 0 9001 40 490 – – – – other 5 0 0 0 0 0 0 0 0 0 0 0 9001 40 800 – – – other 10 0 0 0 0 0 0 0 0 0 0 0 9001 50 200 - - Not for vision correction 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 9001 50 410 – – – – – single-focal 5 0 0 0 0 0 0 0 0 0 0 0 9001 50 490 – – – – other 5 0 0 0 0 0 0 0 0 0 0 0 9001 50 800 – – – other 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 9001 90 – other 10 0 0 0 0 0 0 0 0 0 0 0 9002 11 - - for cameras, projectors or photographic enlargers or equipment for minimizing projection 15 0 0 0 0 0 0 0 0 0 0 0 9002 19 – – other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9002 20 - Filters 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9002 90 000 – other 15 0 0 0 0 0 0 0 0 0 0 0 9003 11 - - Plastic 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9003 19 000 1 – – – of precious metal or rolled precious metal 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 9003 19 000 9 - - of other materials 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9003 90 000 1 - - Plastic 15 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 228 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 9003 90 000 9 – – other 0 0 0 0 0 0 0 0 0 0 0 0 9004 Glasses, goggles and similar optical devices, corrective, protective or other 5 0 0 0 0 0 0 0 0 0 0 0 9005 10 - Binoculars 15 0 0 0 0 0 0 0 0 0 0 0 9005 80 – – other such devices 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9005 90 - Parts and accessories (including fixtures) 15 0 0 0 0 0 0 0 0 0 0 0 9006 10 - Photo cameras used for preparing printing plates or cylinders 10 0 0 0 0 0 0 0 0 0 0 0 9006 30 - Photo cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; cameras that allow for comparisons to judicial or forensic purposes 0 0 0 0 0 0 0 0 0 0 0 0 9006 40 - Cameras with immediate delivery of the finished picture 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 9006 51 - - SLR, for roll film of a width not more than 35 mm 10 0 0 0 0 0 0 0

0 0 0 0 9006 52 000 1 – – – Used for capturing documents for recording on microfilm, microfiche or other micro carriers 5 0 0 0 0 0 0 0 0 0 0 0 9006 52 000 9 – – – other 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 9006 53 100 – – – Portable camera 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 9006 53 800 1 – – – used for capturing documents for recording on microfilm, microfiche or other micro carriers 5 0 0 0 0 0 0 0 0 0 0 0 9006 53 800 9 – – – – other 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 9006 59 000 1 – – – Used for capturing documents for recording on microfilm, microfiche or other micro carriers 5 0 0 0 0 0 0 0 0 0 0 0 9006 59 000 9 – – – other 10 7.5 7.5 7.5 7.5 7.5 7.5 7.5 7.5 7.5 7.5 7.5 9006 61 - - Bit ("electronic") photo flash 10 7.5 7.5 7.5 7.5 7.5 7.5 7.5 7.5 7.5 7.5 7.5 9006 69 – – other 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 9006 91 – – for photo cameras 5 0 0 0 0 0 0 0 0 0 0 0 9006 99 – – other 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 9007 10 - cinematographic cameras 10 0 0 0 0 0 0 0 0 0 0 0 9007 20 - cinematographic projectors 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 9007 91 – – for cinematographic cameras 5 0 0 0 0 0 0 0 0 0 0 0 9007 92 – – for cinematographic projectors 5 0 0 0 0 0 0 0 0 0 0 0 9008 50 - Image projectors, photographic enlargers and equipment to project minimized images 10 0 0 0 0 0 0 0 0 0 0 0 9008 90 - Parts and accessories 5 0 0 0 0 0 0 0 0 0 0 0 9010 10 - Machinery and equipment for automatic developing of photographic (including cinematographic) film or photographic paper in rolls, or for automatic printing on photo paper in rolls.

0 0 0 0 0 0 0 0 0 0 0 0 9010 50 - Machinery and equipment for photographic (including cinematographic) laboratories, other; densitometers 5 0 0 0 0 0 0 0 0 0 0 0 229 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 9010 60 - Projection screens 5 0 0 0 0 0 0 0 0 0 0 0 9010 90 - Parts and accessories 5 0 0 0 0 0 0 0 0 0 0 0 9011 Complex optical microscopes, including those for photomicrography, cine- photomicrography or micro-projection 0 0 0 0 0 0 0 0 0 0 0 0 9012 Microscopes other than optical microscopes; diffraction devices 0 0 0 0 0 0 0 0 0 0 0 0 9013 10 - Telescopic sights for weapons; periscopes; telescopes designed to form parts of machines, tools, instruments or devices of this group or Section XVI 5 0 0 0 0 0 0 0 0 0 0 0 9013 20 - Lasers, except laser diodes 0 0 0 0 0 0 0 0 0 0 0 0 9013 80 - other devices, appliances and instruments 0 0 0 0 0 0 0 0 0 0 0 0 9013 90 - Parts and accessories 0 0 0 0 0 0 0 0 0 0 0 0 9014 10 - Compasses to determine the direction 5 0 0 0 0 0 0 0 0 0 0 0 9014 20 200 1 – – – for civil aviation 0 0 0 0 0 0 0 0 0 0 0 0 9014 20 200 9 – – – other 5 0 0 0 0 0 0 0 0 0 0 0 9014 20 800 1 – – – for civil aviation 0 0 0 0 0 0 0 0 0 0 0 0 9014 20 800 9 – – – other 5 0 0 0 0 0 0 0 0 0 0 0 9014 80 - other devices and instruments 5 0 0 0 0 0 0 0 0 0 0 0 9014 90 - Parts and accessories 5 0 0 0 0 0 0 0 0 0 0 0 9015 10 - Range finders 15 0 0 0 0 0 0 0 0 0 0 0 9015 20 - Theodolites and total stations 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9015 30 - Levels 15 0 0 0 0 0 0 0 0 0 0 0 9015 40 - Photogrammetric Surveying instruments and appliances 0 0 0 0 0 0 0 0 0 0 0 0 9015 80 - other devices and instruments 0 0 0 0 0 0 0 0 0 0 0 0 9015 90 - Parts and accessories 0 0 0 0 0 0 0 0 0 0 0 0 9016 00 100 - Scales 13 11.8 10.6 9.5 8.3 7.1 5.9 4.7 3.5 2.4 1.2 0 9016 00 900 - Parts and accessories 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 9017 10 - Tables and drawing machines, automatic or non-automatic 15 0 0 0 0 0 0 0 0 0 0 0 9017 20 050 – – plotters 15 0 0 0 0 0 0 0 0 0 0 0 9017 20 100 - - Other drawing tools 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9017 20 390 - - Marking Tools 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9017 20 900 - - Tools for mathematical calculations (including logarithmic line, disc calculators and the like) 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9017 30 - Micrometers, calipers, slide calipers and gauges 15 0 0 0 0 0 0 0 0 0 0 0 9017 80 100 - - Measuring rods and tapes, graduated ruler 15 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 9017 80 900 – – other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9017 90 000 - Parts and accessories 15 0 0 0 0 0 0 0 0 0 0 0 9018 11 – – ECG machines 5 0 0 0 0 0 0 0 0 0 0 0 9018 12 - - Ultrasonic scanning equipment 0 0 0 0 0 0 0 0 0 0 0 0 9018 13 - - Magnetic resonance tomography machines 0 0 0 0 0 0 0 0 0 0 0 0 9018 14 - - Scintigraphic equipment 0 0 0 0 0 0 0 0 0 0 0 0 230 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 9018 19 100 – – – Equipment for simultaneous control of two or more parameters 5 0 0 0 0 0 0 0 0 0 0 0 9018 19 900 – – – other 0 0 0 0 0 0 0 0 0 0 0 0 9018 20 - Equipment based on the use of ultraviolet or infrared radiation 0 0 0 0 0 0 0 0 0 0 0 0 9018 31 100 1 – – – - for insulin injections, of not more than 2 ml 5 0 0 0 0 0 0 0 0 0 0 0 9018 31 100 9 – – – – other U U U U U U U U U U U 9018 31 900 1 – – – - for insulin injections, of not more than 2 ml 5 0 0 0 0 0 0 0 0 0 0 0 9018 31 900 9 – – – – other 15 1

1.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 9018 32 - - Tubular metal needles and needles for sutures 5 0 0 0 0 0 0 0 0 0 0 0 9018 39 – – other 0 0 0 0 0 0 0 0 0 0 0 0 9018 41 - - dental drills, whether or not combined on a single base with other dental equipment 5 0 0 0 0 0 0 0 0 0 0 0 9018 49 – – other 5 0 0 0 0 0 0 0 0 0 0 0 9018 50 100 – – non-optical 0 0 0 0 0 0 0 0 0 0 0 0 9018 50 900 – – optical 5 0 0 0 0 0 0 0 0 0 0 0 9018 90 100 - - tools and equipment for measuring blood pressure 0 0 0 0 0 0 0 0 0 0 0 0 9018 90 200 – – endoscopes 5 0 0 0 0 0 0 0 0 0 0 0 9018 90 300 - - Equipment for hemo-dialysis (artificial kidney, artificial kidney machines and dialysers) 0 0 0 0 0 0 0 0 0 0 0 0 9018 90 400 - - Diathermy equipment 0 0 0 0 0 0 0 0 0 0 0 0 9018 90 500 1 – – – systems for the collection and transfusion of blood, blood substitutes and infusion solutions U U U U U U U U U U U 9018 90 500 9 – – – other 0 0 0 0 0 0 0 0 0 0 0 0 9018 90 600 - - Instruments and devices for anesthesia 0 0 0 0 0 0 0 0 0 0 0 0 9018 90 750 - - Equipment for nerve stimulation 0 0 0 0 0 0 0 0 0 0 0 0 9018 90 840 1 – – – Ultrasonic lithotripters 5 0 0 0 0 0 0 0 0 0 0 0 9018 90 840 9 – – – other 0 0 0 0 0 0 0 0 0 0 0 0 9019 10 100 - - Electrical vibration massage machines 0 0 0 0 0 0 0 0 0 0 0 0 9019 10 900 1 – – – Hot hydro-massage tubs and showers 5 0 0 0 0 0 0 0 0 0 0 0 9019 10 900 9 – – – other 0 0 0 0 0 0 0 0 0 0 0 0 9019 20 - Equipment for ozone, oxygen and aerosol therapy, artificial respiration or other therapeutic respiration apparatus 0 0 0 0 0 0 0 0 0 0 0 0 9020 Other breathing appliances and gas masks, excluding protective masks having neither mechanical parts nor replaceable filters 0 0 0 0 0 0 0 0 0 0 0 0 9021 10 - Orthopaedic appliances or for the treatment of fractures 5 0 0 0 0 0 0 0 0 0 0 0 9021 21 100 – – – plastic 5 0 0 0 0 0 0 0 0 0 0 0 9021 21 900 - - of other materials 0 0 0 0 0 0 0 0 0 0 0 0 9021 29 – – other 0 0 0 0 0 0 0 0 0 0 0 0 231 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 9021 31 - - Artificial joints 0 0 0 0 0 0 0 0 0 0 0 0 9021 39 – – other 0 0 0 0 0 0 0 0 0 0 0 0 9021 40 - Hearing aids, excluding parts and accessories 5 0 0 0 0 0 0 0 0 0 0 0 9021 50 - Pacemakers, excluding parts and accessories 5 0 0 0 0 0 0 0 0 0 0 0 9021 90 – other 5 0 0 0 0 0 0 0 0 0 0 0 9022 12 - - Computer tomography machines 0 0 0 0 0 0 0 0 0 0 0 0 9022 13 - - used in dentistry, other 5 0 0 0 0 0 0 0 0 0 0 0 9022 14 – – for medical, surgical or veterinary use, other 5 0 0 0 0 0 0 0 0 0 0 0 9022 19 - - for other use 5 0 0 0 0 0 0 0 0 0 0 0 9022 21 - - Equipment for medical, surgical, dental or veterinary uses 0 0 0 0 0 0 0 0 0 0 0 0 9022 29 - - for other use 0 0 0 0 0 0 0 0 0 0 0 0 9022 30 - X-ray tubes 0 0 0 0 0 0 0 0 0 0 0 0 9022 90 - Other, including parts and accessories 0 0 0 0 0 0 0 0 0 0 0 0 9023 00 Instruments, equipment and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses 0 0 0 0 0 0 0 0 0 0 0 0 9024 Machines and devices for testing hardness, strength, compressibility, elasticity or other mechanical properties of materials (e.g., metals, wood, textiles, paper, plastics) 0 0 0 0 0 0 0 0 0 0 0 0 9025 11 - - Liquid, direct read 5 0 0 0 0 0 0 0 0 0 0 0 9025 19 200 – – – – – electronic 5 0 0 0 0 0 0 0 0 0 0 0 9025 19 800 1 – – – – for the industrial assembly of motor vehicles of headings 8701 - 8705, their assemblies and units5) 0 0 0 0 0 0 0 0 0 0 0 0 9025 19 800 9 – – – – other 5 0 0 0 0 0 0 0 0 0 0 0 9025 80

– – other devices 5 0 0 0 0 0 0 0 0 0 0 0 9025 90 000 1 – – for the industrial assembly of motor vehicles of headings 8701 - 8705, their assemblies and units5) 0 0 0 0 0 0 0 0 0 0 0 0 9025 90 000 3 – – for the production of aircraft engines and/or civil aircraft5) 0 0 0 0 0 0 0 0 0 0 0 0 9025 90 000 8 – – others 5 0 0 0 0 0 0 0 0 0 0 0 9026 10 210 – – – flow meters 0 0 0 0 0 0 0 0 0 0 0 0 9026 10 290 – – – other 0 0 0 0 0 0 0 0 0 0 0 0 9026 10 810 – – – flow meters 0 0 0 0 0 0 0 0 0 0 0 0 9026 10 890 1 – – – - Designed to operate in an environment containing hydrogen sulphide (H2S) 2) 0 0 0 0 0 0 0 0 0 0 0 0 9026 10 890 2 – – – – – for civil aviation 0 0 0 0 0 0 0 0 0 0 0 0 9026 10 890 9 – – – – – other 10 0 0 0 0 0 0 0 0 0 0 0 9026 20 200 1 – – – for the industrial assembly of motor vehicles of headings 8701-8705, their assemblies and units5) 0 0 0 0 0 0 0 0 0 0 0 0 9026 20 200 7 – – – for civil aviation5) 0 0 0 0 0 0 0 0 0 0 0 0 9026 20 200 8 – – – other 10 0 0 0 0 0 0 0 0 0 0 0 232 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 9026 20 400 – – – Gauges with spiral or metal diaphragm 10 0 0 0 0 0 0 0 0 0 0 0 9026 20 800 2 – – – - for manufacture of aircraft engines5 and civil aircrafts 0 0 0 0 0 0 0 0 0 0 0 0 9026 20 800 8 – – – – other 10 0 0 0 0 0 0 0 0 0 0 0 9026 80 200 1 – – – for the industrial assembly of motor vehicles of headings 8701-8705, their assemblies and units5) 0 0 0 0 0 0 0 0 0 0 0 0 9026 80 200 9 – – – other 10 0 0 0 0 0 0 0 0 0 0 0 9026 80 800 1 – – – for manufacture of aircraft engines5) 0 0 0 0 0 0 0 0 0 0 0 0 9026 80 800 9 – – – other 10 0 0 0 0 0 0 0 0 0 0 0 9026 90 000 1 – – for the industrial assembly of motor vehicles of headings 8701 - 8705, their assemblies and units5) 0 0 0 0 0 0 0 0 0 0 0 0 9026 90 000 2 – – for manufacture of aircraft engines5) 0 0 0 0 0 0 0 0 0 0 0 0 9026 90 000 9 – – other 10 0 0 0 0 0 0 0 0 0 0 0 9027 10 - Gas or smoke analysis devices 0 0 0 0 0 0 0 0 0 0 0 0 9027 20 - Chromatographs and electrophoresis tools 5 0 0 0 0 0 0 0 0 0 0 0 9027 30 - Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, IR) 0 0 0 0 0 0 0 0 0 0 0 0 9027 50 -other tools and equipment using optical radiation (UV, visible, IR), other 0 0 0 0 0 0 0 0 0 0 0 0 9027 80 050 – – light meters 10 0 0 0 0 0 0 0 0 0 0 0 9027 80 110 – – – - PH meters, RH-meters and other devices for measuring electric conductivity 0 0 0 0 0 0 0 0 0 0 0 0 9027 80 130 – – – - Equipment for measuring physical properties of semiconductor materials or devices, liquid crystal substrates, or deposited insulating and conductive layers in the manufacturing process of semiconductor wafers or liquid crystal devices 0 0 0 0 0 0 0 0 0 0 0 0 9027 80 170 – – – – other 0 0 0 0 0 0 0 0 0 0 0 0 9027 80 910 – – – - Viscometers, measuring porosity and expansion 0 0 0 0 0 0 0 0 0 0 0 0 9027 80 990 1 – – – - - Equipment for measuring physical properties of semiconductor materials or deposited insulating and conducting layers during semiconductor wafer fabrication 10 0 0 0 0 0 0 0 0 0 0 0 9027 80 990 9 – – – – – other 5 0 0 0 0 0 0 0 0 0 0 0 9027 90 100 – – Microtomes 10 0 0 0 0 0 0 0 0 0 0 0 9027 90 500 – – – Equipment under headings 90.27 20 - 90.27 80 5 0 0 0 0 0 0 0 0 0 0 0 9027 90 800 – – – Microtomes or gas or smoke analysis devices 5 0 0 0 0 0 0 0 0 0 0 0 9028 10 – gas meters 5 0 0 0 0 0 0 0 0 0 0 0 9028 20 – liquid meters 5 0 0 0 0 0 0 0 0 0 0 0 9028 30 110 – – – single phase U U U U U U U U U U U 233 HS Code Description Base rate EIF 2016 2017 2018 2019 2020

2021 2022 2023 2024 2025 and subsequent years 9028 30 190 – – – multi-phase 5 0 0 0 0 0 0 0 0 0 0 0 9028 30 900 – – other 5 0 0 0 0 0 0 0 0 0 0 0 9028 90 100 - - for electricity meters 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 9028 90 900 – – other 5 0 0 0 0 0 0 0 0 0 0 0 9029 10 000 1 – – for the industrial assembly of motor vehicles of headings 8701 - 8705, their assemblies and units5) 5 0 0 0 0 0 0 0 0 0 0 0 9029 10 000 9 – – other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9029 20 310 1 – – – – for the industrial assembly of motor vehicles of headings 8701 - 8705, their assemblies and units5) 3 0 0 0 0 0 0 0 0 0 0 0 9029 20 310 9 – – – – other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9029 20 380 – – – other 15 0 0 0 0 0 0 0 0 0 0 0 9029 20 900 – – strobe lights 15 0 0 0 0 0 0 0 0 0 0 0 9029 90 000 1 – – for the industrial assembly of motor vehicles of headings 8701 - 8705, their assemblies and units5) 5 0 0 0 0 0 0 0 0 0 0 0 9029 90 000 2 – – for manufacture of aircraft engines5) 0 0 0 0 0 0 0 0 0 0 0 0 9029 90 000 9 – – other 15 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 9030 10 - Instruments and tools for measuring or detecting ionizing radiations 5 0 0 0 0 0 0 0 0 0 0 0 9030 20 100 – – electronic- ray 10 0 0 0 0 0 0 0 0 0 0 0 9030 20 300 1 – – – for civil aviation 0 0 0 0 0 0 0 0 0 0 0 0 9030 20 300 9 – – – other 5 0 0 0 0 0 0 0 0 0 0 0 9030 20 910 – – – – – electronic 5 0 0 0 0 0 0 0 0 0 0 0 9030 20 990 – – – other 5 0 0 0 0 0 0 0 0 0 0 0 9030 31 - - Measuring devices of universal use without a recording device 5 0 0 0 0 0 0 0 0 0 0 0 9030 32 000 1 – – – for civil aviation 0 0 0 0 0 0 0 0 0 0 0 0 9030 32 000 9 – – – other 5 0 0 0 0 0 0 0 0 0 0 0 9030 33 100 1 – – – - Specialized for TV tuning 5 0 0 0 0 0 0 0 0 0 0 0 9030 33 100 9 – – – – other 10 0 0 0 0 0 0 0 0 0 0 0 9030 33 910 – – – – – voltmeters 10 0 0 0 0 0 0 0 0 0 0 0 9030 33 990 – – – – other 10 0 0 0 0 0 0 0 0 0 0 0 9030 39 000 1 – – – for civil aviation 0 0 0 0 0 0 0 0 0 0 0 0 9030 39 000 9 – – – other 5 0 0 0 0 0 0 0 0 0 0 0 9030 40 - tools and equipment specially designed for telecommunications, other (for example, cross-talk meters, gain, distortion factor, psophometers) 5 0 0 0 0 0 0 0 0 0 0 0 9030 82 - - for the measurement or inspection of semiconductor wafers or devices 5 0 0 0 0 0 0 0 0 0 0 0 9030 84 000 1 – – – for civil aviation 0 0 0 0 0 0 0 0 0 0 0 0 9030 84 000 9 – – – other 5 0 0 0 0 0 0 0 0 0 0 0 9030 89 – – other 5 0 0 0 0 0 0 0 0 0 0 0 9030 90 - Parts and accessories 0 0 0 0 0 0 0 0 0 0 0 0 9031 Measuring or monitoring instruments, appliances and machines not specified or included elsewhere in this group; profile projectors 0 0 0 0 0 0 0 0 0 0 0 0 9032 10 - Thermostats 5 0 0 0 0 0 0 0 0 0 0 0 234 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 9032 20 - Manostats 5 0 0 0 0 0 0 0 0 0 0 0 9032 81 000 - - Hydraulic or pneumatic 5 0 0 0 0 0 0 0 0 0 0 0 9032 89 000 – – other 0 0 0 0 0 0 0 0 0 0 0 0 9032 90 000 - Parts and accessories 0 0 0 0 0 0 0 0 0 0 0 0 9033 Parts and accessories (not included or specified elsewhere in this group) for machines, appliances, instruments or equipment in group 90 0 0 0 0 0 0 0 0 0 0 0 0 9101 11 - - With mechanical display only 20 0 0 0 0 0 0 0 0 0 0 0 9101 19 – – other 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 9101 21 - - With automatic winding 20 0 0 0 0 0 0 0 0 0 0 0 9101 29 – – other 20 0 0 0 0 0 0 0 0 0 0 0 9101 91 - - Powered by electricity 20 0 0 0 0 0 0 0 0 0 0 0 9101 99 – – other 20 0 0 0 0 0 0 0 0 0 0 0 9102 Watches, pocket-watches

and other designed to be worn on or with person, including stopwatches, other than watches and stopwatches under position 91.01 U U U U U U U U U U U 9103 10 - - Powered by electricity 20 0 0 0 0 0 0 0 0 0 0 0 9103 90 – other 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 9104 00 000 1 - for the industrial assembly of motor vehicles listed under headings 8701 - 8705, their assemblies and units5) 0 0 0 0 0 0 0 0 0 0 0 0 9104 00 000 2 – for civil aircraft5) 15 0 0 0 0 0 0 0 0 0 0 0 9104 00 000 8 – others 15 0 0 0 0 0 0 0 0 0 0 0 9105 11 - - Powered by electricity 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 9105 19 – – other 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 9105 21 - - Powered by electricity 20 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 9105 29 – – other 20 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 9105 91 - - Powered by electricity 20 0 0 0 0 0 0 0 0 0 0 0 9105 99 – – other 20 0 0 0 0 0 0 0 0 0 0 0 9106 Devices for recording the time of day and tools for measuring, recording, or indicating by any way of intervals, with any clockwork motor or synchronous (e.g., recorders, time-recorders) 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 9107 Time switches with clock mechanism of any kind or with synchronous motor 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 9108 11 – – only with mechanical indication or devices supporting installation of mechanical indicators 15 0 0 0 0 0 0 0 0 0 0 0 9108 12 - - Only with opto-electronic display 15 0 0 0 0 0 0 0 0 0 0 0 9108 19 – – other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9108 20 – with automatic winding 15 0 0 0 0 0 0 0 0 0 0 0 9108 90 – other 15 0 0 0 0 0 0 0 0 0 0 0 9109 Watch mechanisms, not designed to be worn on person or with person, complete and assembled 15 0 0 0 0 0 0 0 0 0 0 0 9110 11 - - completed watch mechanisms, unassembled or partly assembled (sets of watch mechanisms) 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 235 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 9110 12 – – single watch mechanisms, assembled 15 0 0 0 0 0 0 0 0 0 0 0 9110 19 – – roughly pre-assembled clockwork mechanisms 15 0 0 0 0 0 0 0 0 0 0 0 9110 90 – other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9111 10 – cases of precious metals or metal clad with precious metals 20 0 0 0 0 0 0 0 0 0 0 0 9111 20 – cases of non-precious metals, including gold-plated or silver-plated electroplated bodies 10 0 0 0 0 0 0 0 0 0 0 0 9111 80 – other bodies 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 9111 90 – parts 10 7.5 7.5 7.5 7.5 7.5 7.5 7.5 7.5 7.5 7.5 7.5 9112 Cases for watches not intended to be worn on or with person, and similar cases for other products in this group, and parts thereof 15 0 0 0 0 0 0 0 0 0 0 0 9113 10 – made of precious metals or metal clad with precious metals 20 0 0 0 0 0 0 0 0 0 0 0 9113 20 – of non-precious metals, including gold- plated or silver-plated electroplated 15 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 9113 90 – other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9114 10 – springs, including hair springs 15 0 0 0 0 0 0 0 0 0 0 0 9114 30 – dials 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9114 40 - mounting plates and bridges 15 0 0 0 0 0 0 0 0 0 0 0 9114 90 – other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9201 10 - Piano 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9201 20 - Grand pianos 5 0 0 0 0 0 0 0 0 0 0 0 9201 90 – other 5 0 0 0 0 0 0 0 0 0 0 0 9202 Other string musical instruments (for example, guitars, violins, harps) 5 0 0 0 0 0 0 0 0 0 0 0 9205 Wind musical instrum

ents (e.g. keyboards, organs with trumpets, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs 5 0 0 0 0 0 0 0 0 0 0 0 9206 Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas) 5 0 0 0 0 0 0 0 0 0 0 0 9207 10 - Keyboard instruments, other than accordions 15 0 0 0 0 0 0 0 0 0 0 0 9207 90 100 – – guitars 15 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 9207 90 900 – – other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9208 Music boxes, fairground organs, hurdy- gurdy, mechanical, mechanical singing birds, musical saws and musical instruments, not specified or included elsewhere in this group, other; decoy calls of all kinds; whistles, other horns and brass signal instruments 5 0 0 0 0 0 0 0 0 0 0 0 236 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 9209 Parts (for example, mechanisms for musical boxes) and accessories of musical instruments (for example, cards, discs and rolls for mechanical instruments); metronomes, tuning forks and pipes with a fixed pitch of all kinds 5 0 0 0 0 0 0 0 0 0 0 0 9301 Military weapons, other than revolvers, pistols and the arms under position 93.07 20 0 0 0 0 0 0 0 0 0 0 0 9302 Revolvers and pistols, other than those under headings 93.03 or 93.04 20 0 0 0 0 0 0 0 0 0 0 0 9303 Firearms and other similar devices which operate by the use of an explosive charge (for example, sport shotguns and rifles, guns, muzzle-loading, pistols and other devices designed for signal flares only, pistols and revolvers for firing blank ammunition, pistols with popping rod for "humane" slaughter of animals, life-line guns) 20 0 0 0 0 0 0 0 0 0 0 0 9304 Other weapons (for example, spring, air or gas guns and pistols, truncheons), excluding those under position 93.07 20 0 0 0 0 0 0 0 0 0 0 0 9305 Parts and accessories of articles under headings 93.01 - 93.04 20 0 0 0 0 0 0 0 0 0 0 0 9306 Bombs, grenades, torpedoes, mines, missiles and similar munitions for military purposes and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads 20 0 0 0 0 0 0 0 0 0 0 0 9307 Swords, sabres, swords, cutlasses, bayonets, lances and similar arms of the listed weapons, scabbard and covers for them 20 0 0 0 0 0 0 0 0 0 0 0 9401 10 - Seats of a type used in air transportation crafts 0 0 0 0 0 0 0 0 0 0 0 0 9401 20 000 - Seats of a type used in motor vehicles U U U U U U U U U U U 9401 30 - Seats for swivelling, with regulating height devices U U U U U U U U U U U 9401 40 - Seats except camping or hiking, convertible into beds U U U U U U U U U U U 9401 51 - - of bamboo or rattan U U U U U U U U U U U 9401 59 – – other U U U U U U U U U U U 9401 61 - - Upholstered furniture U U U U U U U U U U U 9401 69 – – other U U U U U U U U U U U 9401 71 000 1 – – – Child safety seats (chairs) installed or attached to the vehicle seat 0 0 0 0 0 0 0 0 0 0 0 0 9401 71 000 9 – – – other U U U U U U U U U U U 9401 79 000 1 – – – Child safety seats (chairs) installed or attached to the vehicle seat 0 0 0 0 0 0 0 0 0 0 0 0 9401 79 000 9 – – – other U U U U U U U U U U U 237 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 9401 80 000 1 - - Child safety seats (chairs) with plastic frame mounted or attached to the vehicle seat 0 0 0 0 0 0 0 0 0 0 0 0 9401 80 000 9 – – other U U U U U U U U U U U 9401 90 100 - - Seats of type used in aircraft 0 0 0 0 0 0 0 0 0 0 0 0 9401 90 300 – – – wooden U U U

U U U U U U U U 9401 90 800 1 – – – - seats designed for the industrial assembly of motor vehicles listed under headings 8701 - 8705, their assemblies and units5) 0 0 0 0 0 0 0 0 0 0 0 0 9401 90 800 9 – – – – other U U U U U U U U U U U 9402 10 000 1 - - Dental chairs and parts thereof 5 0 0 0 0 0 0 0 0 0 0 0 9402 10 000 9 – – other 15, but not less than 0,7 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 9402 90 – other 5 0 0 0 0 0 0 0 0 0 0 0 9403 10 - Metal furniture used in offices U U U U U U U U U U U 9403 20 - Other metal furniture U U U U U U U U U U U 9403 30 - Wooden furniture used in offices 15, but not less than 0,42 euro for 1 kg T T T T T T T T T T T 9403 40 - Wooden furniture used in the kitchen 15, but not less than 0,45 euro for 1 kg T T T T T T T T T T T 9403 50 000 1 – – – with cost of delivery to the border of the importing country not exceeding 1.8 Euro per 1 kg of gross weight 0,75 euro for 1 kg T T T T T T T T T T T 9403 50 000 9 – – other 15 T T T T T T T T T T T 9403 60 100 1 – – – with cost of delivery to the border of the importing country not exceeding 1.8 Euro per 1 kg of gross weight 0,75 euro for 1 kg T T T T T T T T T T T 9403 60 100 9 – – – other 15 T T T T T T T T T T T 9403 60 300 - wooden store furniture 15, but not less than 0,8 euro for 1 kg T T T T T T T T T T T 9403 60 900 1 – – – with cost of delivery to the border of the importing country not exceeding 1.8 Euro per 1 kg of gross weight 0,75 euro for 1 kg T T T T T T T T T T T 9403 60 900 9 – – – other 15 T T T T T T T T T T T 9403 70 000 - Plastic furniture U U U U U U U U U U U 9403 81 - - of bamboo or rattan U U U U U U U U U U U 9403 89 – – other U U U U U U U U U U U 9403 90 – parts U U U U U U U U U U U 9404 10 - Mattress supports 20, but not less than 2 euro for 1 kg 18,2, but not less than 1,818 euro for 1 kg 16,4, but not less than 1,636 euro for 1 kg 14,5, but not less than 1,455 euro for 1 kg 12,7, but not less than 1,273 euro for 1 kg 10,9, but not less than 1,091 euro for 1 kg 9,1, but not less than 0,909 euro for 1 kg 7,3, but not less than 0,727 euro for 1 kg 5,5, but not less than 0,545 euro for 1 kg 3,6, but not less than 0,364 euro for 1 kg 1,8, but not less than 0,182 euro for 1 kg 0 9404 21 100 – – – resin 20, but not less than 2 euro for 1 kg 18,2, but not less than 1,818 euro for 1 kg 16,4, but not less than 1,636 euro for 1 kg 14,5, but not less than 1,455 euro for 1 kg 12,7, but not less than 1,273 euro for 1 kg 10,9, but not less than 1,091 euro for 1 kg 9,1, but not less than 0,909 euro for 1 kg 7,3, but not less than 0,727 euro for 1 kg 5,5, but not less than 0,545 euro for 1 kg 3,6, but not less than 0,364 euro for 1 kg 1,8, but not less than 0,182 euro for 1 kg 0 9404 21 900 – – – plastic 20, but not less than 2 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 238 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 9404 29 100 – – – with springs 20, but not less than 2 euro for 1 kg 18,2, but not less than 1,818 euro for 1 kg 16,4, but not less than 1,636 euro for 1 kg 14,5, but not less than 1,455 euro for 1 kg 12,7, but not less than 1,273 euro for 1 kg 10,9, but not less than 1,091 euro for 1 kg 9,1, but not less than 0,909 euro for 1 kg 7,3, but not less than 0,727 euro for 1 kg 5,5, but not less than 0,545 euro for 1 kg 3,6, but not less than 0,364 euro for 1 kg 1,8, but not less than 0,182 euro for 1 kg 0 9404 29 900 – – – other 20, but not less than 2 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 9404 30 - Sleeping bags 20, but not less than 2 euro for 1 kg 18,2, but not less than 1,818 euro

for 1 kg 16,4, but not less than 1,636 euro for 1 kg 14,5, but not less than 1,455 euro for 1 kg 12,7, but not less than 1,273 euro for 1 kg 10,9, but not less than 1,091 euro for 1 kg 9,1, but not less than 0,909 euro for 1 kg 7,3, but not less than 0,727 euro for 1 kg 5,5, but not less than 0,545 euro for 1 kg 3,6, but not less than 0,364 euro for 1 kg 1,8, but not less than 0,182 euro for 1 kg 0 9404 90 100 - - Feather or dawn 20, but not less than 2 euro for 1 kg 18,2, but not less than 1,818 euro for 1 kg 16,4, but not less than 1,636 euro for 1 kg 14,5, but not less than 1,455 euro for 1 kg 12,7, but not less than 1,273 euro for 1 kg 10,9, but not less than 1,091 euro for 1 kg 9,1, but not less than 0,909 euro for 1 kg 7,3, but not less than 0,727 euro for 1 kg 5,5, but not less than 0,545 euro for 1 kg 3,6, but not less than 0,364 euro for 1 kg 1,8, but not less than 0,182 euro for 1 kg 0 9404 90 900 – – other 20, but not less than 2 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 9405 10 210 1 – – – – for medical use4) 5 0 0 0 0 0 0 0 0 0 0 0 9405 10 210 9 – – – – other 20 0 0 0 0 0 0 0 0 0 0 0 9405 10 400 1 – – – – for medical use4) 5 0 0 0 0 0 0 0 0 0 0 0 9405 10 400 2 – – – – – – for civil aircraft5) 20 0 0 0 0 0 0 0 0 0 0 0 9405 10 400 3 – – – – – – others 20 0 0 0 0 0 0 0 0 0 0 0 9405 10 400 8 – – – – – others 20 0 0 0 0 0 0 0 0 0 0 0 9405 10 500 1 – – – for medical use4) 5 0 0 0 0 0 0 0 0 0 0 0 9405 10 500 9 – – – other 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 9405 10 910 1 – – – – for medical use4) 5 0 0 0 0 0 0 0 0 0 0 0 9405 10 910 9 – – – – other 20 0 0 0 0 0 0 0 0 0 0 0 9405 10 980 1 – – – – for medical use4) 5 0 0 0 0 0 0 0 0 0 0 0 9405 10 980 2 – – – – of base metal, intended for civilian aircraft5) 20 0 0 0 0 0 0 0 0 0 0 0 9405 10 980 8 – – – – others 20 0 0 0 0 0 0 0 0 0 0 0 9405 20 110 1 – – – – for medical use4) 5 0 0 0 0 0 0 0 0 0 0 0 9405 20 110 9 – – – – other 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 9405 20 400 1 – – – – for medical use4) 5 0 0 0 0 0 0 0 0 0 0 0 9405 20 400 4 – – – – – of other plastics 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 9405 20 400 8 – – – – – ceramic 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 9405 20 500 1 – – – for medical use4) 5 0 0 0 0 0 0 0 0 0 0 0 9405 20 500 9 – – – other 20 0 0 0 0 0 0 0 0 0 0 0 9405 20 910 1 – – – – for medical use4) 5 0 0 0 0 0 0 0 0 0 0 0 9405 20 910 9 – – – – other 20 0 0 0 0 0 0 0 0 0 0 0 9405 20 990 1 – – – – for medical use4) 5 0 0 0 0 0 0 0 0 0 0 0 9405 20 990 9 – – – – other 20 0 0 0 0 0 0 0 0 0 0 0 9405 30 – lighting sets used for Christmas trees 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 9405 40 100 1 – – – spotlights for medical use4) 5 0 0 0 0 0 0 0 0 0 0 0 9405 40 100 9 – – – other 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 9405 40 310 1 – – – – – for medical use4) 5 0 0 0 0 0 0 0 0 0 0 0 9405 40 310 9 – – – – – other 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 9405 40 350 1 – – – – – for medical use4) 5 0 0 0 0 0 0 0 0 0 0 0 9405 40 350 9 – – – – – other 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 9405 40 390 1 – – – – – for medical use4) 5 0 0 0 0 0 0 0 0 0 0 0 239 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 9405 40 390 9 – – – – – other 20 0 0 0 0 0 0 0 0 0 0 0 9405 40 910 1 – – – – – for medical use4) 5 0 0 0 0 0 0 0 0 0 0 0 9405 40 910 9 – – – – – other 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 9405 40 950 1 – – – – – for medical use4) 5 0 0 0 0 0 0 0 0 0 0 0 9405 40 950 9 – – – – – other 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3

5.5 3.6 1.8 0 9405 40 990 1 – – – – – for medical use4) 5 0 0 0 0 0 0 0 0 0 0 0 9405 40 990 7 – – – – – for production of aircraft engines and civil aircraft5) 0 0 0 0 0 0 0 0 0 0 0 0 9405 40 990 8 – – – – – other 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 9405 50 – non-electric lamps and lighting equipment 20 0 0 0 0 0 0 0 0 0 0 0 9405 60 – illuminated signs, illuminated nameplates or addresses and similar products 20 0 0 0 0 0 0 0 0 0 0 0 9405 91 100 – – – goods for electric lightning equipment (other than projector and spotlights) 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 9405 91 900 1 – – – – for medical use4) 5 0 0 0 0 0 0 0 0 0 0 0 9405 91 900 9 – – – – other 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 9405 92 000 1 – – – for medical use4) 5 0 0 0 0 0 0 0 0 0 0 0 9405 92 000 2 – – – parts of articles of subheading 9405 10 or 9405 60, intended for civilian aircraft5) 20 0 0 0 0 0 0 0 0 0 0 0 9405 92 000 8 – – – others 20 0 0 0 0 0 0 0 0 0 0 0 9405 99 000 1 – – – for medical use4) 5 0 0 0 0 0 0 0 0 0 0 0 9405 99 000 2 – – – parts of base metal articles of subheading 9405 10 or 9405 60, intended for civilian aircraft5) 20 0 0 0 0 0 0 0 0 0 0 0 9405 99 000 8 – – – others 20 0 0 0 0 0 0 0 0 0 0 0 9406 00 110 – mobile home 20 0 0 0 0 0 0 0 0 0 0 0 9406 00 200 – – of wood 20 0 0 0 0 0 0 0 0 0 0 0 9406 00 310 – – – greenhouses 20 0 0 0 0 0 0 0 0 0 0 0 9406 00 380 1 – – – – for medical use4) 5 0 0 0 0 0 0 0 0 0 0 0 9406 00 380 9 – – – – other 20 0 0 0 0 0 0 0 0 0 0 0 9406 00 800 1 – – – for medical use4) 5 0 0 0 0 0 0 0 0 0 0 0 9406 00 800 9 – – – other 20 0 0 0 0 0 0 0 0 0 0 0 9503 00 100 – tricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9503 00 210 – – dolls 15 0 0 0 0 0 0 0 0 0 0 0 9503 00 290 – – parts and accessory 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9503 00 300 – electric trains, inc.

tracks, traffic lights and other accessory; sets for reduced-size modelling ("scale") 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9503 00 350 – – of plastic 15 0 0 0 0 0 0 0 0 0 0 0 9503 00 390 – – of other materials 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9503 00 410 – – stuffed 15 0 0 0 0 0 0 0 0 0 0 0 9503 00 490 – – other 15 0 0 0 0 0 0 0 0 0 0 0 9503 00 550 – toy musical instruments and devices 15 0 0 0 0 0 0 0 0 0 0 0 9503 00 610 – – of wood 15 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 9503 00 690 – – other 15 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 9503 00 700 – other toy sets 15 0 0 0 0 0 0 0 0 0 0 0 240 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 9503 00 750 – – of plastic 15 0 0 0 0 0 0 0 0 0 0 0 9503 00 790 – – of other materials 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9503 00 810 – – toy guns 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9503 00 850 – – metal cast mini-models 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9503 00 950 – – – of plastic 15 0 0 0 0 0 0 0 0 0 0 0 9503 00 990 – – – other 15 0 0 0 0 0 0 0 0 0 0 0 9504 20 000 – products and accessories for all kind of billiards 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 9504 30 100 – – screen games 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 9504 30 200 1 – – – flippers 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 9504 30 200 9 – – – other 15 0 0 0 0 0 0 0 0 0 0 0 9504 30 900 – – parts 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 9504 40 – playing cards 20 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 15.0 9504 50 000 1 – – video games using a television receiver 12,5 0 0 0 0 0 0 0 0 0 0 0 9504 50 000 2 – – electronic games 12,5 0 0 0 0 0 0 0 0 0 0 0 9504 50 000 9 – – other 15 0 0 0 0 0 0 0 0 0 0 0 9504 90 100 – – sets of electric racing cars for competitive games 5 0 0 0 0 0 0 0 0 0 0 0 9504 90 800 1 – – – special tables and accessories for casino 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 9504 90 800 9 – – – other 15 0 0 0 0 0 0 0 0 0 0 0 9505 10 100 – – of glass 15 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 9505 10 900 – – of other materials 15 0 0 0 0 0 0 0 0 0 0 0 9505 90 – other 15 0 0 0 0 0 0 0 0 0 0 0 9506 11 100 – – cross-country skis 15 0 0 0 0 0 0 0 0 0 0 0 9506 11 210 – – – – snowboards 5 0 0 0 0 0 0 0 0 0 0 0 9506 11 290 – – – – other 5 0 0 0 0 0 0 0 0 0 0 0 9506 11 800 – – – other skis 15 0 0 0 0 0 0 0 0 0 0 0 9506 12 – – skis bindings 5 0 0 0 0 0 0 0 0 0 0 0 9506 19 – – other 15 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 9506 21 – – windsurf boards 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9506 29 – – other 15 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 9506 31 – – clubs, kits 15 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 9506 32 – – balls 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9506 39 – – other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9506 40 000 1 – –paddles, balls, nets 5 0 0 0 0 0 0 0 0 0 0 0 9506 40 000 9 – – other 15 0 0 0 0 0 0 0 0 0 0 0 9506 51 – – racquets, with or without strings 5 0 0 0 0 0 0 0 0 0 0 0 9506 59 – – other 15 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 9506 61 – – tennis balls 5 0 0 0 0 0 0 0 0 0 0 0 9506 62 – – goofballs 5 0 0 0 0 0 0 0 0 0 0 0 9506 69 – – other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9506 70 – skates and roller-skates, inc.

speed skating shoes equipped with skates 5 0 0 0 0 0 0 0 0 0 0 0 9506 91 – – fittings and equipment for general physical exercise, gymnastics, athletics 5 0 0 0 0 0 0 0 0 0 0 0 9506 99 100 – – – fittings for polo and cricket, other than balls 15 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 9506 99 900 – – – other 5 0 0 0 0 0 0 0 0 0 0 0 241 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 9507 10 – fishing rods 10 7.5 7.5 7.5 7.5 7.5 7.5 7.5 7.5 7.5 7.5 7.5 9507 20 – fish-hooks, with or without snoods 10 7.5 7.5 7.5 7.5 7.5 7.5 7.5 7.5 7.5 7.5 7.5 9507 30 – fishing line reels 10 7.5 7.5 7.5 7.5 7.5 7.5 7.5 7.5 7.5 7.5 7.5 9507 90 – other 10 0 0 0 0 0 0 0 0 0 0 0 9508 10 – travelling circuses and travelling menageries 10 0 0 0 0 0 0 0 0 0 0 0 9508 90 – other 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 9601 10 – worked ivory and goods made of it 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9601 90 – other 15 0 0 0 0 0 0 0 0 0 0 0 9602 00 000 Treated plant or mineral carving material and goods of these materials; moulded or carved goods of wax, stearin, natural gums or natural resins or modelling pastes, and other moulded or carved goods, not elsewhere specified or included; treated, unhardened gelatin (other than gelatin of the heading 35.03) and goods of unhardened gelatin 15 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 9603 10 – brooms and brushes, consisting of twigs or other plant materials bound together, with or without handles 20 0 0 0 0 0 0 0 0 0 0 0 9603 21 – – toothbrushes, inc. denture brushes 15 0 0 0 0 0 0 0 0 0 0 0 9603 29 300 – – – hair brushes 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9603 29 800 – – – other 15 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 9603 30 – artists' brushes, writing brushes and similar brushes for cosmetics 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9603 40 – paint, distemper, varnish or similar brushes, paint pads and rollers (other than. artists' and similar brushes of the subheading 96.03 30); paint pads and rollers 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9603 50 000 1 – – for the industrial assembly of motor vehicles of headings 8701 - 8705, their assemblies and units5) 0 0 0 0 0 0 0 0 0 0 0 0 9603 50 000 9 – – other 15 0 0 0 0 0 0 0 0 0 0 0 9603 90 100 – – hand-operated mechanical floor sweepers, not motorised 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9603 90 910 – – – brushes for road surfaces; brushes and mops for home, inc.

shoe and clothes brushes; brushes for animals 15 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 9603 90 990 – – – other 15 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 9604 Hand sieves and riddles 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9605 Travel sets for personal toilet, sewing or shoe or clothes cleaning 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9606 10 – press-fasteners, snap-fasteners and their parts 15 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 9606 21 – – plastic, without textile covering 15 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 9606 22 – – base metal, without textile covering 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9606 29 – – other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9606 30 – button moulds and other parts of these articles; button blanks 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9607 11 – – fitted with chain scoops of base metal 15 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 242 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 9607 19 – – other 15 0 0 0 0 0 0 0 0 0 0 0 9607 20 – parts 15 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 9608 10 100 – – with liquid inks (ball point) 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9608 10 920 – – – with cartridge refill 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9608 10 990 – – – other 15 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 9608 20 – felt-tipped and other porous-tipped pens and markers 10 7.5 7.5 7.5 7.5 7.5 7.5 7.5 7.5 7.5 7.5 7.5 9608 30 – fountain pens, stylograph pens and other pens 15 0 0 0 0 0 0 0 0 0 0 0 9608 40 – propelling or sliding pencils 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9608 50 – sets of two or more headings indicated in the above-mentioned sub-headings 15 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 9608 60 – refills for ball-point pens, comprising the ball-point and ink-reservoir 15 0 0 0 0 0 0 0 0 0 0 0 9608 91 – – pen nibs and nib points 15 0 0 0 0 0 0 0 0 0 0 0 9608 99 000 – – other 15 0 0 0 0 0 0 0 0 0 0 0 9609 10 – pencils and crayons, with leads encased in a rigid sheath 15 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 9609 20 – pencil leads, black or coloured 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9609 90 – other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9610 Slates and boards, with writing or drawing surfaces, whether or not framed 15 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 9611 Date, sealing or numbering stamps, and similar goods (inc. devices for printing or embossing labels), designed for hand operating; hand-operated composing sticks and hand printing sets incorporating such composing sticks 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9612 Typewriter or similar ribbons, inked or otherwise treated for replica planting, in spools, cartridges or without them; ink- pads, whether or not inked, with or without boxes 5 0 0 0 0 0 0 0 0 0 0 0 9613 10 – pocket lighters, gas fuelled, non-refillable 5 euro for 1000 unit 0 0 0 0 0 0 0 0 0 0 0 9613 20 – pocket lighters, gas fuelled, refillable 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9613 80 – other 15 0 0 0 0 0 0 0 0 0 0 0 9613 90 – parts 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9614 00 Smoking pipes (inc.

pipe bowls) and cigar or cigarette holders, and parts thereof 15 0 0 0 0 0 0 0 0 0 0 0 9615 Combs, hair-slides and similar headings; hairpins, curling pins, curling grips, hair- curlers and similar headings, other than those of the headings 85.16, and parts thereof 15 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 9616 10 100 – – toilet sprays 15 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 11.3 9616 10 900 – – mounts and heads 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9616 20 – powder-puffs and pads for application of cosmetics or toiletry preparations 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 9617 Thermos flasks and vacuum vessels, assembled; parts thereof other than glass inners 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 243 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 9618 Tailors' mannequins and other mannequins; automatic mannequins and other moving headings used for shop window decorating 15 0 0 0 0 0 0 0 0 0 0 0 9619 00 110 – – – sanitary towels 5 0 0 0 0 0 0 0 0 0 0 0 9619 00 130 – – – tampons 5 0 0 0 0 0 0 0 0 0 0 0 9619 00 190 – – – other 5 0 0 0 0 0 0 0 0 0 0 0 9619 00 210 – – – napkins and napkin liners for babies 5 0 0 0 0 0 0 0 0 0 0 0 9619 00 290 – – – other (other than articles for incontinence) 5 0 0 0 0 0 0 0 0 0 0 0 9619 00 310 – – made of artificial fibres 5 0 0 0 0 0 0 0 0 0 0 0 9619 00 390 – – other 5 0 0 0 0 0 0 0 0 0 0 0 9619 00 410 – – – knitted of machine or hand knitting 20, but not less than 0,7 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 9619 00 490 – – – other 20, but not less than 0,7 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 9619 00 510 1 – – – – napkins and napkin liners for babies 10, but not less than 2 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 9619 00 510 9 – – – – other 10, but not less than 3 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 9619 00 590 1 – – – – napkins and napkin liners for babies 10, but not less than 2 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 9619 00 590 9 – – – – other 10, but not less than 3 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 9619 00 900 1 – – napkins and napkin liners for babies 10, but not less than 0,48 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 9619 00 900 9 – – other 20, but not less than 0,48 euro for 1 kg 0 0 0 0 0 0 0 0 0 0 0 9701 Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 49.06 and other ready-made hand- painted or hand-decorated articles; collages and similar decorative images 0 0 0 0 0 0 0 0 0 0 0 0 9702 Original engravings, prints and lithographs 0 0 0 0 0 0 0 0 0 0 0 0 9703 Original sculptures and statuary, of any material 0 0 0 0 0 0 0 0 0 0 0 0 9704 Postage or revenue stamps, stamp- postmarks, inc.

first-day covers, postal stationery (stamped paper), and similar headings, used or unused, other than those of the heading 49.07 0 0 0 0 0 0 0 0 0 0 0 0 244 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 and subsequent years 9705 Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest 0 0 0 0 0 0 0 0 0 0 0 0 9706 Antiques of an age exceeding 100 years 0 0 0 0 0 0 0 0 0 0 0 0 Footnotes to ex HS code 6403 91, 6403 99: * Footwear made of genuine leather for use in indoor and outdoor sporting activities means tennis shoes, basketball shoes, gym shoes, training shoes and like, that have the upper of the shoe consisting of not less than 50% of genuine leather, except footwear worn mainly or exclusively for walking, trekking, hiking, alpinism. ** Preferential tariff treatment shall be granted in case of the fulfilment of all of the following conditions: - the additional mark "Sporting footwear" in box 8 of the Certificate of Origin, and - the specific description demonstrating the type of sporting activity and technical features of the footwear indicated in an additional sheet to the Certificate of Origin 245 NOTE ON TARIFF RATE QUOTAS FOR RICE EXPORTED TO THE EURASIAN ECONOMIC UNION 1. The following within-quota tariff reduction shall be applied to rice originating in Viet Nam exported to the Eurasian Economic Union in accordance with this Note. 2. The Eurasian Economic Union shall accord to Viet Nam the total annual import quota of 10 000 tonnes for rice originating in Viet Nam. 3. The out-of-quota tariff rate shall be applied in accordance with the respective laws and regulations of the Eurasian Economic Union on tariff rate quotas and pursuant to Article 2.1 of this Agreement. HS Code Description Quota quantity Rate of customs duty within quota Rate of customs duty out of quota 1006 30 670 0 Parboiled long grain rice of a length/width ratio equal to or greater than 3 10 000 tonnes per year 0% U 1006 30 980 0 Other long grain rice of a length/width ratio equal to or greater than 3 0% U 246 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 and subsequent years 01.01 Live horses, asses, mules and hinnies. - Horses : 0101.21.00 - - Pure-bred breeding animals 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0101.29.00 - - Other 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0101.30 - Asses: 0101.30.10 - - Pure-bred breeding animals 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0101.30.90 - - Other 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0101.90.00 - Other 5 0 0 0 0 0 0 0 0 0 0 0 0 0 01.02 Live bovine animals. - Cattle : 0102.21.00 - - Pure-bred breeding animals 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0102.29 - - Other: 0102.29.10 - - - Male cattle (including oxen) 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0102.29.90 - - - Other 5 0 0 0 0 0 0 0 0 0 0 0 0 0 - Buffalo : 0102.31.00 - - Pure-bred breeding animals 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0102.39.00 - - Other 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0102.90 - Other: 0102.90.10 - - Pure-bred breeding animals 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0102.90.90 - - Other 5 0 0 0 0 0 0 0 0 0 0 0 0 0 01.03 Live swine. 0103.10.00 - Pure-bred breeding animals U U U U U U U U U U U U U - Other: 0103.91.00 - - Weighing less than 50 kg 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0103.92.00 - - Weighing 50 kg or more 5 0 0 0 0 0 0 0 0 0 0 0 0 0 01.04 Live sheep and goats.

0104.10 - Sheep: 0104.10.10 - - Pure-bred breeding animals 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0104.10.90 - - Other 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0104.20 - Goats: 0104.20.10 - - Pure-bred breeding animals 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0104.20.90 - - Other 5 0 0 0 0 0 0 0 0 0 0 0 0 0 Viet Nam Schedule of Tariff Commitments 247 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 and subsequent years 01.05 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. - Weighing not more than 185 g: 0105.11 - - Fowls of the species Gallus domesticus: 0105.11.10 - - - Breeding fowls 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0105.11.90 - - - Other 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0 0 0105.12 - - Turkeys: 0105.12.10 - - - Breeding turkeys 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0105.12.90 - - - Other 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0105.13 - - Ducks: 0105.13.10 - - - Breeding ducklings 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0105.13.90 - - - Other 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0105.14 - - Geese: 0105.14.10 - - -Breeding goslings 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0105.14.90 - - - Other 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0105.15 - - Guinea fowls: 0105.15.10 - - - Breeding guinea fowls 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0105.15.90 - - - Other 5 0 0 0 0 0 0 0 0 0 0 0 0 0 - Other: 0105.94 ‑ ‑ Fowls of the species Gallus domesticus: 0105.94.10 - - - Breeding fowls, other than fighting cocks 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0105.94.40 - - - Fighting cocks 5 0 0 0 0 0 0 0 0 0 0 0 0 0 - - - Other: 0105.94.91 - - - - Weighing not more than 2 kg 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0105.94.99 - - - - Other 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0105.99 ‑ ‑ Other: 0105.99.10 - - - Breeding ducks 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0105.99.20 - - - Other ducks 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0105.99.30 - - - Breeding geese, turkeys and guinea fowls 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0105.99.40 - - - Other geese, turkeys and guinea fowls 5 0 0 0 0 0 0 0 0 0 0 0 0 0 01.06 Other live animals. - Mammals: 0106.11.00 - - Primates 5 0 0 0 0 0 0 0 0 0 0 0 0 0 248 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 and subsequent years 0106.12.00 - - Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia) 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0106.13.00 - - Camels and other camelids (Camelidae) 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0106.14.00 - - Rabbits and hares 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0106.19.00 - - Other 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0106.20.00 - Reptiles (including snakes and turtles) 5 0 0 0 0 0 0 0 0 0 0 0 0 0 - Birds: 0106.31.00 - - Birds of prey 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0106.32.00 - - Psittaciformes (including parrots, parakeets, macaws and cockatoos) 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0106.33.00 - - Ostriches; emus (Dromaius novaehollandiae) 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0106.39.00 - - Other 5 0 0 0 0 0 0 0 0 0 0 0 0 0 - Insects: 0106.41.00 - - Bees 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0106.49.00 - - Other 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0106.90.00 - Other 5 0 0 0 0 0 0 0 0 0 0 0 0 0 02.01 Meat of bovine animals, fresh or chilled. 0201.10.00 - Carcasses and half-carcasses 30 0 0 0 0 0 0 0 0 0 0 0 0 0 0201.20.00 - Other cuts with bone in 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0201.30.00 - Boneless 14 0 0 0 0 0 0 0 0 0 0 0 0 0 02.02 Meat of bovine animals, frozen.

0202.10.00 - Carcasses and half-carcasses 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0202.20.00 - Other cuts with bone in 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0202.30.00 - Boneless 14 0 0 0 0 0 0 0 0 0 0 0 0 0 02.03 Meat of swine, fresh, chilled or frozen. - Fresh or chilled: 0203.11.00 - - Carcasses and half-carcasses 25 15.0 12.0 10.0 7.0 3.0 0 0 0 0 0 0 0 0 0203.12.00 - - Hams, shoulders and cuts thereof, with bone in 25 15.0 12.0 10.0 7.0 3.0 0 0 0 0 0 0 0 0 0203.19.00 - - Other 25 15.0 12.0 10.0 7.0 3.0 0 0 0 0 0 0 0 0 249 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 and subsequent years - Frozen: 0203.21.00 - - Carcasses and half-carcasses 15 12.5 10.0 7.5 5.0 2.5 0 0 0 0 0 0 0 0 0203.22.00 - - Hams, shoulders and cuts thereof, with bone in 15 12.5 10.0 7.5 5.0 2.5 0 0 0 0 0 0 0 0 0203.29.00 - - Other 15 12.5 10.0 7.5 5.0 2.5 0 0 0 0 0 0 0 0 02.04 Meat of sheep or goats, fresh, chilled or frozen. 0204.10.00 - Carcasses and half-carcasses of lamb, fresh or chilled 7 5.8 4.7 3.5 2.3 1.2 0 0 0 0 0 0 0 0 - Other meat of sheep, fresh or chilled: 0204.21.00 - - Carcasses and half-carcasses 7 5.8 4.7 3.5 2.3 1.2 0 0 0 0 0 0 0 0 0204.22.00 - - Other cuts with bone in 7 5.8 4.7 3.5 2.3 1.2 0 0 0 0 0 0 0 0 0204.23.00 - - Boneless 7 5.8 4.7 3.5 2.3 1.2 0 0 0 0 0 0 0 0 0204.30.00 - Carcasses and half-carcasses of lamb, frozen 7 5.8 4.7 3.5 2.3 1.2 0 0 0 0 0 0 0 0 - Other meat of sheep, frozen: 0204.41.00 - - Carcasses and half-carcasses 7 5.8 4.7 3.5 2.3 1.2 0 0 0 0 0 0 0 0 0204.42.00 - - Other cuts with bone in 7 5.8 4.7 3.5 2.3 1.2 0 0 0 0 0 0 0 0 0204.43.00 - - Boneless 7 5.8 4.7 3.5 2.3 1.2 0 0 0 0 0 0 0 0 0204.50.00 - Meat of goats 7 5.8 4.7 3.5 2.3 1.2 0 0 0 0 0 0 0 0 0205.00.00 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen. 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0 0 02.06 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 8 6.7 5.3 4.0 2.7 1.3 0 0 0 0 0 0 0 0 - Of bovine animals, frozen: 250 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 and subsequent years 0206.21.00 - - Tongues 8 6.7 5.3 4.0 2.7 1.3 0 0 0 0 0 0 0 0 0206.22.00 - - Livers 8 6.7 5.3 4.0 2.7 1.3 0 0 0 0 0 0 0 0 0206.29.00 - - Other 8 6.7 5.3 4.0 2.7 1.3 0 0 0 0 0 0 0 0 0206.30.00 - Of swine, fresh or chilled 8 5.0 4.0 3.0 2.0 1.0 0 0 0 0 0 0 0 0 - Of swine, frozen: 0206.41.00 - - Livers 8 5.0 4.0 3.0 2.0 1.0 0 0 0 0 0 0 0 0 0206.49.00 - - Other 8 5.0 4.0 3.0 2.0 1.0 0 0 0 0 0 0 0 0 0206.80.00 - Other, fresh or chilled 10 5.0 4.0 3.0 2.0 1.0 0 0 0 0 0 0 0 0 0206.90.00 - Other, frozen 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0 0 02.07 Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen.

- Of fowls of the species Gallus domesticus: 0207.11.00 - - Not cut in pieces, fresh or chilled 40 33.3 26.7 20.0 13.3 6.7 0 0 0 0 0 0 0 0 0207.12.00 - - Not cut in pieces, frozen 40 33.3 26.7 20.0 13.3 6.7 0 0 0 0 0 0 0 0 0207.13.00 - - Cuts and offal, fresh or chilled 40 33.3 26.7 20.0 13.3 6.7 0 0 0 0 0 0 0 0 0207.14 - - Cuts and offal, frozen: 0207.14.10 - - - Wings 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0207.14.20 - - - Thighs 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0207.14.30 - - - Livers 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 - - - Other: 0207.14.91 - - - - Mechanically deboned or separated meat 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0207.14.99 - - - - Other 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 251 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 and subsequent years - Of turkeys: 0207.24.00 - - Not cut in pieces, fresh or chilled 40 33.3 26.7 20.0 13.3 6.7 0 0 0 0 0 0 0 0 0207.25.00 - - Not cut in pieces, frozen 40 33.3 26.7 20.0 13.3 6.7 0 0 0 0 0 0 0 0 0207.26.00 - - Cuts and offal, fresh or chilled 40 33.3 26.7 20.0 13.3 6.7 0 0 0 0 0 0 0 0 0207.27 - - Cuts and offal, frozen: 0207.27.10 - - - Livers 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 - - - Other: 0207.27.91 - - - - Mechanically deboned or separated meat U U U U U U U U U U U U U 0207.27.99 - - - - Other U U U U U U U U U U U U U - Of ducks: 0207.41.00 - - Not cut in pieces, fresh or chilled U U U U U U U U U U U U U 0207.42.00 - - Not cut in pieces, frozen U U U U U U U U U U U U U 0207.43.00 - - Fatty livers, fresh or chilled U U U U U U U U U U U U U 0207.44.00 - - Other, fresh or chilled U U U U U U U U U U U U U 0207.45.00 - - Other, frozen U U U U U U U U U U U U U - Of geese : 0207.51.00 - - Not cut in pieces, fresh or chilled U U U U U U U U U U U U U 0207.52.00 - - Not cut in pieces, frozen U U U U U U U U U U U U U 0207.53.00 - - Fatty livers, fresh or chilled U U U U U U U U U U U U U 0207.54.00 - - Other, fresh or chilled U U U U U U U U U U U U U 0207.55.00 - - Other, frozen U U U U U U U U U U U U U 0207.60.00 - Of guinea fowls U U U U U U U U U U U U U 02.08 Other meat and edible meat offal, fresh, chilled or frozen. 0208.10.00 - Of rabbits or hares 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0 0 0208.30.00 - Of primates 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0 0 0208.40 - 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 suborder Pinnipedia): 252 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 and subsequent years 0208.40.10 - - Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0 0 0208.40.90 - - Other 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0208.50.00 - Of reptiles (including snakes and turtles) 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0 0 0208.60.00 - Of camels and other camelids (Camelidae) 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0208.90 - Other : 0208.90.10 --Frogs' legs 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0208.90.90 --Other 5 0 0 0 0 0 0 0 0 0 0 0 0 0 02.09 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked. 0209.10.00 - Of pigs 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0209.90.00 - Other 10 0 0 0 0 0 0 0 0 0 0 0 0 0 02.10 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 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0 0 0210.12.00 - - Bellies (streaky) and cuts thereof 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0 0 0210.19 - - Other: 0210.19.30 - - - Bacon or boneless hams U U U U U U U U U U U U U 0210.19.90 - - - Other 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0 0 0210.20.00 - Meat of bovine animals 15 12.5 10.0 7.5 5.0 2.5 0 0 0 0 0 0 0 0 - Other, including edible flours and meals of meat or meat offal: 0210.91.00 - - Of primates 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0210.92 - - 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 suborder Pinnipedia): 253 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 and subsequent years 0210.92.10 - - - Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0210.92.90 - - - Other 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0210.93.00 - - Of reptiles (including snakes and turtles) 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0210.99 - - Other: 0210.99.10 - - - Freeze dried chicken dice 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0210.99.20 - - - Dried pork skin 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0210.99.90 - - - Other 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 03.01 Live fish.

- Ornamental fish: 0301.11 - - Freshwater: 0301.11.10 - - - Fry 15 12.5 10.0 7.5 5.0 2.5 0 0 0 0 0 0 0 0 - - - Other: 0301.11.91 - - - - Koi carp (Cyprinus carpio) 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0301.11.92 - - - - Goldfish (Carassius auratus) 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0301.11.93 - - - - Siamese fighting fish (Beta splendens) 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0301.11.94 - - - - Oscars (Astonotus ocellatus) 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0301.11.95 - - - - Arowanas (Scleropages formosus) 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0301.11.99 - - - - Other 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0301.19 - - Other: 0301.19.10 - - - Fry 15 12.5 10.0 7.5 5.0 2.5 0 0 0 0 0 0 0 0 0301.19.90 - - - Other 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 254 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 and subsequent years - Other live fish: 0301.91.00 - - Trout (Salmonidae freshwater fish) (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0301.92.00 - - Eels (Anguilla spp.) 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0301.93 - - Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus): 0301.93.10 - - - Breeding, other than fry 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0301.93.90 - - - Other 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0301.94.00 - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0301.95.00 - - Southern bluefin tunas (Thunnus maccoyii) 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0301.99 - - Other: - - - Milkfish or lapu lapu fry: 0301.99.11 - - - - Breeding 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0301.99.19 - - - - Other 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 - - - Other fish fry: 0301.99.21 - - - - Breeding 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0301.99.29 - - - - Other 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 - - - Other marine fish: 0301.99.31 - - - - Milkfish, breeding 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0301.99.39 - - - - Other 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0301.99.40 - - - Other, freshwater fish 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 03.02 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04.

- Salmonidae, excluding livers and roes: 255 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 and subsequent years 0302.11.00 - - Trout (Salmonidae freshwater fish) (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 12 10.0 8.0 6.0 4.0 2.0 0 0 0 0 0 0 0 0 0302.13.00 - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0302.14.00 - - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0302.19.00 - - Other 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 0 0 - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes: 0302.21.00 - - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 0 0 0302.22.00 - - Plaice (Pleuronectes platessa) 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0302.23.00 - - Sole (Solea spp.) 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0302.24.00 - -Turbots (Psetta maxima) 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0 0 0302.29.00 - - Other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0 0 - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes: 0302.31.00 - - Albacore or longfinned tunas (Thunnus alalunga) 15 12.5 10.0 7.5 5.0 2.5 0 0 0 0 0 0 0 0 0302.32.00 - - Yellowfin tunas (Thunnus albacares) 15 12.5 10.0 7.5 5.0 2.5 0 0 0 0 0 0 0 0 256 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 and subsequent years 0302.33.00 - - Skipjack or stripe-bellied bonito 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0302.34.00 - - Bigeye tunas (Thunnus obesus) 15 12.5 10.0 7.5 5.0 2.5 0 0 0 0 0 0 0 0 0302.35.00 - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) 15 12.5 10.0 7.5 5.0 2.5 0 0 0 0 0 0 0 0 0302.36.00 - - Southern bluefin tunas (Thunnus maccoyii) 15 12.5 10.0 7.5 5.0 2.5 0 0 0 0 0 0 0 0 0302.39.00 - - Other 15 12.5 10.0 7.5 5.0 2.5 0 0 0 0 0 0 0 0 - Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes : 0302.41.00 - - Herrings (Clupea harengus, Clupea pallasii) 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0302.42.00 - - Anchovies (Engraulis spp.) 12 10.0 8.0 6.0 4.0 2.0 0 0 0 0 0 0 0 0 0302.43.00 - - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0302.44.00 - - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) 15 12.5 10.0 7.5 5.0 2.5 0 0 0 0 0 0 0 0 0302.45.00 - - Jack and horse mackerel (Trachurus spp.) 12 10.0 8.0 6.0 4.0 2.0 0 0 0 0 0 0 0 0 0302.46.00 - - Cobia (Rachycentron canadum) 12 10.0 8.0 6.0 4.0 2.0 0 0 0 0 0 0 0 0 0302.47.00 - - Swordfish (Xiphias gladius) 12 10.0 8.0 6.0 4.0 2.0 0 0 0 0 0 0 0 0 - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, exclud

ing livers and roes : 257 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 and subsequent years 0302.51.00 - -Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0302.52.00 - - Haddock (Melanogrammus aeglefinus) 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0302.53.00 - - Coalfish (Pollachius virens) 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0302.54.00 - - Hake (Merluccius spp., Urophycis spp.) 12 10.0 8.0 6.0 4.0 2.0 0 0 0 0 0 0 0 0 0302.55.00 - - Alaska Pollack (Theragra chalcogramma) 12 10.0 8.0 6.0 4.0 2.0 0 0 0 0 0 0 0 0 0302.56.00 - - Blue whitings (Micromesistius poutassou, Micromesistius australis) 12 10.0 8.0 6.0 4.0 2.0 0 0 0 0 0 0 0 0 0302.59.00 _- - Other 12 10.0 8.0 6.0 4.0 2.0 0 0 0 0 0 0 0 0 - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding livers and roes : 0302.71.00 - - Tilapias (Oreochromis spp.) 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0302.72 - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.): 0302.72.10 - - - Yellowtail catfish (Pangasius pangasius) 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0302.72.90 - - - Other 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0302.73 - - Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus): 0302.73.10 - - - Mrigal (Cirrhinus cirrhosus) 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0302.73.90 - - - Other 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0302.74.00 - - Eels (Anguilla spp.) 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 258 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 and subsequent years 0302.79.00 - - Other 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 - Other fish, excluding livers and roes: 0302.81.00 - - Dogfish and other sharks 15 12.5 10.0 7.5 5.0 2.5 0 0 0 0 0 0 0 0 0302.82.00 - - Rays and skates (Rajidae) 12 10.0 8.0 6.0 4.0 2.0 0 0 0 0 0 0 0 0 0302.83.00 - - Toothfish (Dissostichus spp.) 12 10.0 8.0 6.0 4.0 2.0 0 0 0 0 0 0 0 0 0302.84.00 - - Seabass (Dicentrarchus spp.) 12 10.0 8.0 6.0 4.0 2.0 0 0 0 0 0 0 0 0 0302.85.00 - - Seabream (Sparidae) 12 10.0 8.0 6.0 4.0 2.0 0 0 0 0 0 0 0 0 - - Other: - - - Marine fish: 0302.89.12 - - - - Longfin mojarra (Pentaprion longimanus) 12 10.0 8.0 6.0 4.0 2.0 0 0 0 0 0 0 0 0 0302.89.13 - - - - Bluntnose lizardfish (Trachinocephalus myops) 12 10.0 8.0 6.0 4.0 2.0 0 0 0 0 0 0 0 0 0302.89.14 - - - - Savalai hairtails (Lepturacanthus savala), Belanger’s croakers (Johnius belangerii), Reeve’s croakers (Chrysochir aureus) and bigeye croakers (Pennahia anea) 12 10.0 8.0 6.0 4.0 2.0 0 0 0 0 0 0 0 0 0302.89.15 - - - - Indian mackerel (Rastrelliger kanagurta) and island mackerel (Rastrelliger faughni) 12 10.0 8.0 6.0 4.0 2.0 0 0 0 0 0 0 0 0 0302.89.16 - - - - Torpedo scads (Megalaspis cordyla), spotted sicklefish (Drepane punctata) and great barracudas (Sphyraena barracuda) 12 10.0 8.0 6.0 4.0 2.0 0 0 0 0 0 0 0 0 0302.89.17 - - - - Silver pomfrets (Pampus argenteus) and black pomfrets (Parastromatus niger) 12 10.0 8.0 6.0 4.0 2.0 0 0 0 0 0 0 0 0 0302.89.18 - - - - Mangrove red snappers (Lutjanus argentimaculatus) 12 10.0 8.0 6.0 4.0 2.0 0 0 0 0 0 0 0 0 0302.89.19 - - - - Other 12 10.0 8.0 6.0 4.0 2.0 0 0 0 0 0 0 0 0 - - - Other: 0302.89.22 - - - - Rohu

(Labeo rohita), catla (Catla catla)and swamp barb (Puntius chola) 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0302.89.24 - - - - Snakeskin gourami ( Trichogaster pectoralis) 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 259 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 and subsequent years 0302.89.26 - - - - Indian threadfins (Polynemus indicus) and silver grunts (pomadasys argenteus) 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0302.89.27 - - - - Hilsa shad (Tenualosa ilisha) 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0302.89.28 - - - - Wallago (Wallago attu) and giant river-catfish (Sperata seenghala) 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0302.89.29 - - - - Other 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0302.90.00 - Livers and roes 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 03.03 Fish, frozen, excluding fish fillets and other fish meat of heading 03.04. - Salmonidae, excluding livers and roes : 0303.11.00 - - Sockeye salmon (red salmon) (Oncorhynchus nerka) 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0 0 0303.12.00 - - Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) 12 10.9 9.8 8.7 7.6 6.5 5.5 4.4 3.3 2.2 1.1 0 0 0 0303.13.00 - - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 12 10.0 8.0 6.0 4.0 2.0 0 0 0 0 0 0 0 0 0303.14.00 - - Rainbow trout (Salmonidae freshwater) (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 12 10.0 8.0 6.0 4.0 2.0 0 0 0 0 0 0 0 0 0303.19.00 - - Other 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding livers and roes 0303.23.00 - - Tilapias (Oreochromis spp.) 20 0 0 0 0 0 0 0 0 0 0 0 0 0 260 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 and subsequent years 0303.24.00 - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0303.25.00 - - Carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus) 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0303.26.00 - - Eels (Anguilla spp.) 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0303.29.00 - - Other 20 0 0 0 0 0 0 0 0 0 0 0 0 0 - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes: 0303.31.00 - - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) 12 10.0 8.0 6.0 4.0 2.0 0 0 0 0 0 0 0 0 0303.32.00 - - Plaice (Pleuronectes platessa) 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0303.33.00 - - Sole (Solea spp.) 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0303.34.00 - -Turbots (Psetta maxima) 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0 0 0303.39.00 - - Other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0 0 - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes: 0303.41.00 - - Albacore or longfinned tunas (Thunnus alalunga) 12 0 0 0 0 0 0 0 0 0 0 0 0 0 0303.42.00 - - Yellowfin tunas (Thunnus albacares) 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0303.43.00 - - Skipjack or stripe-bellied bonito 15 0 0 0 0 0 0 0 0 0 0

0 0 0 0303.44.00 - - Bigeye tunas (Thunnus obesus) 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0303.45.00 - - Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis). 14 0 0 0 0 0 0 0 0 0 0 0 0 0 0303.46.00 - - Southern bluefin tunas (Thunnus maccoyii) 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0303.49.00 - - Other 15 0 0 0 0 0 0 0 0 0 0 0 0 0 261 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 and subsequent years - Herrings (Clupea harengus, Clupea pallasii), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), jack and horse mackerel (Trachurus spp.), cobia (Rachycentron canadum) and swordfish (Xiphias gladius), excluding livers and roes : 0303.51.00 - - Herrings (Clupea harengus, Clupea pallasii) 12 0 0 0 0 0 0 0 0 0 0 0 0 0 0303.53.00 - - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0303.54.00 - - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) 12 0 0 0 0 0 0 0 0 0 0 0 0 0 0303.55.00 - - Jack and horse mackerel (Trachurus spp.) 10 9.1 8.2 7.3 6.4 5.5 4.5 3.6 2.7 1.8 0.9 0 0 0 0303.56.00 - - Cobia (Rachycentron canadum) 10 9.1 8.2 7.3 6.4 5.5 4.5 3.6 2.7 1.8 0.9 0 0 0 0303.57.00 - - Swordfish (Xiphias gladius) 10 0 0 0 0 0 0 0 0 0 0 0 0 0 - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding livers and roes : 0303.63.00 - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 14 11.7 9.3 7.0 4.7 2.3 0 0 0 0 0 0 0 0 0303.64.00 - - Haddock (Melanogrammus aeglefinus) 14 11.7 9.3 7.0 4.7 2.3 0 0 0 0 0 0 0 0 0303.65.00 - - Coalfish (Pollachius virens) 14 12.7 11.5 10.2 8.9 7.6 6.4 5.1 3.8 2.5 1.3 0 0 0 0303.66.00 - - Hake (Merluccius spp., Urophycis spp.) 12 0 0 0 0 0 0 0 0 0 0 0 0 0 0303.67.00 - - Alaska Pollack (Theragra chalcogramma) 10 9.1 8.2 7.3 6.4 5.5 4.5 3.6 2.7 1.8 0.9 0 0 0 0303.68.00 - - Blue whitings (Micromesistius poutassou, Micromesistius australis) 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0 0 0303.69.00 - - Other 10 0 0 0 0 0 0 0 0 0 0 0 0 0 262 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 and subsequent years - Other fish, excluding livers and roes: 0303.81.00 - - Dogfish and other sharks 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0303.82.00 - - Rays and skates (Rajidae) 10 9.1 8.2 7.3 6.4 5.5 4.5 3.6 2.7 1.8 0.9 0 0 0 0303.83.00 - - Toothfish (Dissostichus spp.) 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0303.84.00 - - Seabass (Dicentrarchus spp.) 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0303.89 - - Other: - - - Marine fish: 0303.89.12 - - - - Longfin mojarra (Pentaprion longimanus) 10 9.1 8.2 7.3 6.4 5.5 4.5 3.6 2.7 1.8 0.9 0 0 0 0303.89.13 - - - - Bluntnose lizardfish (Trachinocephalus myops) 10 9.1 8.2 7.3 6.4 5.5 4.5 3.6 2.7 1.8 0.9 0 0 0 0303.89.14 - - - - Savalai hairtails (Lepturacanthus savala), Belanger’s croakers (Johnius belangerii), Reeve’s croakers (Chrysochir aureus) and bigeye croakers (Pennahia anea) 10 9.1 8.2 7.3 6.4 5.5 4.5 3.6 2.7 1.8 0.9 0 0 0 0303.89.15 - - - - Indian mackerel (Rastrelliger kanagurta) and island mackerel (Rastrelliger faughni) 10 9.1 8.2 7.3 6.4 5.5 4.5 3.6 2.7 1.8 0.9 0 0 0 0303.89.16 - - - - Torpedo scads (Megalaspis cordyla), spotted sicklefish (Drepane punctata) and great barracudas (Sphyraena barracuda) 10 9.1 8.2 7.3 6.4 5.5 4.5 3.6 2.7 1.8 0.9 0 0 0 0303.89.17 - - - - Silver pomfrets (Pampus arg

enteus) and black pomfrets (Parastromatus niger) 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0303.89.18 - - - - Mangrove red snappers (Lutjanus argentimaculatus) 10 9.1 8.2 7.3 6.4 5.5 4.5 3.6 2.7 1.8 0.9 0 0 0 0303.89.19 - - - - Other 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0 0 - - - Other: 0303.89.22 - - - - Rohu (Labeo rohita), catla (Catla catla)and swamp barb (Puntius chola) 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0303.89.24 - - - - Snakeskin gourami (Trichogaster pectoralis) 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0303.89.26 - - - - Indian threadfins (Polynemus indicus) and silver grunts (pomadasys argenteus) 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0303.89.27 - - - - Hilsa shad (Tenualosa ilisha) 20 0 0 0 0 0 0 0 0 0 0 0 0 0 263 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 and subsequent years 0303.89.28 - - - - Wallago (Wallago attu) and giant river-catfish (Sperata seenghala) 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0303.89.29 - - - - Other 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0303.90 - Livers and roes: 0303.90.10 - - Livers 12 0 0 0 0 0 0 0 0 0 0 0 0 0 0303.90.20 - - Roes 12 10.9 9.8 8.7 7.6 6.5 5.5 4.4 3.3 2.2 1.1 0 0 0 03.04 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen.

- Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.): 0304.31.00 -- Tilapias (Oreochromis spp.) 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0304.32.00 -- Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0304.33.00 -- Nile Perch (Lates niloticus) 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0304.39.00 -- Other 15 0 0 0 0 0 0 0 0 0 0 0 0 0 - Fresh or chilled fillets of other fish : 0304.41.00 - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 15 12.5 10.0 7.5 5.0 2.5 0 0 0 0 0 0 0 0 0304.42.00 - - Trout (Salmonidae freshwater fish) (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0304.43.00 - - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) 15 0 0 0 0 0 0 0 0 0 0 0 0 0 264 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 and subsequent years 0304.44.00 - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0304.45.00 - - Swordfish (Xiphias gladius) 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0304.46.00 - - Toothfish (Dissostichus spp.) 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0304.49.00 - - Other 15 0 0 0 0 0 0 0 0 0 0 0 0 0 - Other, fresh or chilled : 0304.51.00 - - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0304.52.00 - - Salmonidae 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0304.53.00 - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0304.54.00 - - Swordfish (Xiphias gladius) 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0304.55.00 - - Toothfish (Dissostichus spp.) 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0304.59.00 - - Other 15 0 0 0 0 0 0 0 0 0 0 0 0 0 - Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) : 0304.61.00 - - Tilapias (Oreochromis spp.) 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0304.62.00 - - Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0304.63.00 - - Nile Perch (Lates niloticus) 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0304.69.00 - - Other 15 0 0 0 0 0 0 0 0 0 0 0 0 0 - Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae: 265 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 and subsequent years 0304.71.00 - - Cod (Gad

us morhua, Gadus ogac, Gadus macrocephalus) 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0304.72.00 - - Haddock (Melanogrammus aeglefinus) 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0304.73.00 - - Coalfish (Pollachius virens) 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0304.74.00 - - Hake (Merluccius spp., Urophycis spp.) 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0304.75.00 - - Alaska Pollack (Theragra chalcogramma) 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0304.79.00 - - Other 15 0 0 0 0 0 0 0 0 0 0 0 0 0 - Frozen fillets of other fish : 0304.81.00 - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 15 12.5 10.0 7.5 5.0 2.5 0 0 0 0 0 0 0 0 0304.82.00 - - Trout (Salmonidae freshwater fish) (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0304.83.00 - - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0304.84.00 - - Swordfish (Xiphias gladius) 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0304.85.00 - - Toothfish (Dissostichus spp.) 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0304.86.00 - - Herrings (Clupea harengus, Clupea pallasii) 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0304.87.00 - - Tunas (of the genus Thunnus), skipjack or stripe- bellied bonito (Euthynnus (Katsuwonus) pelamis) 15 12.5 10.0 7.5 5.0 2.5 0 0 0 0 0 0 0 0 0304.89.00 - - Other 15 12.5 10.0 7.5 5.0 2.5 0 0 0 0 0 0 0 0 - Other, frozen : 0304.91.00 - - Swordfish (Xiphias gladius) 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0304.92.00 - - Toothfish (Dissostichus spp.) 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0304.93.00 - - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius Carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 15 0 0 0 0 0 0 0 0 0 0 0 0 0 266 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 and subsequent years 0304.94.00 - - Alaska Pollack (Theragra chalcogramma) 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0304.95.00 - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollack (Theragra chalcogramma) 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0304.99.00 - - Other 15 0 0 0 0 0 0 0 0 0 0 0 0 0 03.05 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption.

0305.10.00 - Flours, meals and pellets of fish, fit for human consumption 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0305.20 - Livers and roes of fish, dried, smoked, salted or in brine: 0305.20.10 - - Of freshwater fish, dried, salted or in brine 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0305.20.90 - - Other 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 - Fish fillets, dried, salted or in brine, but not smoked : 0305.31.00 - - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0305.32.00 - - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0305.39 - - Other: 0305.39.10 - - - Freshwater garfish (Xenentodon cancila), yellowstriped goatfish (Upeneus vittatus) and long- rakered trevally (Ulua mentalis) 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 267 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 and subsequent years 0305.39.20 - - - Savalai hairtails (Lepturacanthus savala), Belanger’s croakers (Johnius belangerii), Reeve’s croakers (Chrysochir aureus) and bigeye croakers (Pennahia anea) 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0305.39.90 - - - Other 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 - Smoked fish, including fillets, other than edible fish offal : 0305.41.00 - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) 15 12.5 10.0 7.5 5.0 2.5 0 0 0 0 0 0 0 0 0305.42.00 - - Herrings (Clupea harengus, Clupea pallasii) 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0305.43.00 - - Trout (Salmonidae freshwater fish) (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0305.44.00 - - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.).

20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0305.49.00 - - Other 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 - Dried fish, other than edible fish offal, whether or not salted but not smoked : 0305.51.00 - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0305.59 - - Other: 0305.59.20 - - - Marine fish 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0305.59.90 - - - Other 20 0 0 0 0 0 0 0 0 0 0 0 0 0 268 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 and subsequent years - Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : 0305.61.00 - - Herrings (Clupea harengus, Clupea pallasii) 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0305.62.00 - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0305.63.00 - - Anchovies (Engraulis spp.) 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0305.64.00 - - Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.). 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0305.69 - - Other: 0305.69.10 - - - Marine fish 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0305.69.90 - - - Other 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 - Fish fins, heads, tails, maws and other edible fish offal : 0305.71.00 - - Shark fins 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0305.72 - - Fish heads, tails and maws: 0305.72.10 - - - Fish maws 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0 0 0305.72.90 - - - Other 15 13.6 12.3 10.9 9.5 8.2 6.8 5.5 4.1 2.7 1.4 0 0 0 0305.79.00 - - Other 15 12.5 10.0 7.5 5.0 2.5 0 0 0 0 0 0 0 0 269 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 and subsequent years 03.06 Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption.

- Frozen: 0306.11.00 - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0 0 0306.12.00 - - Lobsters (Homarus spp.) 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0306.14 - - Crabs: 0306.14.10 - - - Soft shell crabs 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0306.14.90 - - - Other 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0306.15.00 - - Norway lobsters (Nephrops norvegicus) 10 9.1 8.2 7.3 6.4 5.5 4.5 3.6 2.7 1.8 0.9 0 0 0 0306.16.00 - - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0306.17 - - Other shrimps and prawns: 0306.17.10 - - - Giant tiger prawns (Penaeus monodon) 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0306.17.20 - - - Whiteleg shrimps (Liptopenaeus vannamei) 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0306.17.30 - - - Giant river prawns (Macrobrachium rosenbergii) 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0306.17.90 - - - Other 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0306.19.00 - - Other, including flours, meals and pellets of crustaceans, fit for human consumption 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - Not frozen: 0306.21 - - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.): 0306.21.10 - - - Breeding 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0306.21.20 - - - Other, live 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0306.21.30 - - - Fresh or chilled 10 0 0 0 0 0 0 0 0 0 0 0 0 0 - - - Other: 0306.21.91 - - - - In airtight containers 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0306.21.99 - - - - Other 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0306.22 - - Lobsters (Homarus spp.): 0306.22.10 - - - Breeding 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0306.22.20 - - - Other, live 10 0 0 0 0 0 0 0 0 0 0 0 0 0 270 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 and subsequent years 0306.22.30 - - - Fresh or chilled 10 0 0 0 0 0 0 0 0 0 0 0 0 0 - - - Other: 0306.22.91 - - - - In airtight containers 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0306.22.99 - - - - Other 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0306.24 - - Crabs: 0306.24.10 - - - Live 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0306.24.20 - - - Fresh or chilled 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - - - Other: 0306.24.91 - - - - In airtight containers 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0306.24.99 - - - - Other 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0306.25.00 - - Norway lobsters (Nephrops norvegicus) 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0306.26 - - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon): 0306.26.10 - - - Breeding 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0306.26.20 - - - Other, live 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0306.26.30 - - - Fresh or chilled 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - - - Dried: 0306.26.41 - - - - In airtight containers 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0306.26.49 - - - - Other 10 0 0 0 0 0 0 0 0 0 0 0 0 0 - - - Other: 0306.26.91 - - - - In airtight containers 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0306.26.99 - - - - Other 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0306.27 - - Other shrimps and prawns: - - - Breeding: 0306.27.11 - - - - Giant tiger prawns (Penaeus monodon) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0306.27.12 - - - - Whiteleg shrimps (Litopenaeus vannamei) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0306.27.19 - - - - Other 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - - - Other, live: 0306.27.21 - - - - Giant tiger prawns (Penaeus monodon) 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0306.27.22 - - - - Whiteleg shrimps (Litopenaeus vannamei) 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0306.27.29 - - - - Other 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - - - Fresh or chilled: 0306.27.31 - - - - Giant tiger prawns (Penaeus monodon) 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0306.27.32 - - - - Whiteleg shrimps (Litopenaeus vannamei) 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0306.27.39 - - - - Other 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - - - Dried: 0306.27.41 - -

- - In airtight containers 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0306.27.49 - - - - Other 10 0 0 0 0 0 0 0 0 0 0 0 0 0 - - - Other: 271 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 and subsequent years 0306.27.91 - - - - In airtight containers 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0306.27.99 - - - - Other 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0306.29 - - Other, including flours, meals and pellets of crustaceans, fit for human consumption: 0306.29.10 - - - Live 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0306.29.20 - - - Fresh or chilled 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0306.29.30 - - - Flours, meals and pellets 20 0 0 0 0 0 0 0 0 0 0 0 0 0 - - - Other: 0306.29.91 - - - - In airtight containers 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0306.29.99 - - - - Other 10 0 0 0 0 0 0 0 0 0 0 0 0 0 03.07 Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption. - Oysters: 0307.11 - - Live, fresh or chilled: 0307.11.10 - - - Live 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0307.11.20 - - - Fresh or chilled 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0307.19 - - Other: 0307.19.10 - - - Frozen 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0307.19.20 - - - Dried, salted or in brine 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0307.19.30 - - - Smoked 25 0 0 0 0 0 0 0 0 0 0 0 0 0 - Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten: 0307.21 - - Live, fresh or chilled: 0307.21.10 - - - Live 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0307.21.20 - - - Fresh or chilled 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0307.29 - - Other: 0307.29.10 - - - Frozen 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0307.29.20 - - - Dried, salted or in brine; smoked 10 0 0 0 0 0 0 0 0 0 0 0 0 0 - Mussels (Mytilus spp., Perna spp.): 0307.31 - - Live, fresh or chilled: 0307.31.10 - - - Live 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0307.31.20 - - - Fresh or chilled 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0307.39 - - Other: 0307.39.10 - - - Frozen 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0307.39.20 - - - Dried, salted or in brine; smoked 10 0 0 0 0 0 0 0 0 0 0 0 0 0 272 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 and subsequent years - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.): 0307.41 - - Live, fresh or chilled: 0307.41.10 - - - Live 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0307.41.20 - - - Fresh or chilled 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0307.49 - - Other: 0307.49.10 - - - Frozen 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0307.49.20 - - - Dried, salted or in brine 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0307.49.30 - - - Smoked 25 0 0 0 0 0 0 0 0 0 0 0 0 0 - Octopus (Octopus spp.): 0307.51 - - Live, fresh or chilled: 0307.51.10 - - - Live 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0307.51.20 - - - Fresh or chilled 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0307.59 - - Other: 0307.59.10 - - - Frozen 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0307.59.20 - - - Dried, salted or in brine 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0307.59.30 - - - Smoked 25 0 0 0 0 0 0 0 0 0 0 0 0 0 0307.60 - Snails, other than sea snails: 0307.60.10 - - Live 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0307.60.20 - - Fresh, chilled or frozen 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0307.60.30 - - Dried, salted or in brine; smoked 10 0 0 0 0 0 0 0 0 0 0 0 0 0 - Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae) : 0307.71 - - Live, fresh or chilled: 0307.71.10 - - - Li

ve 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0307.71.20 - - - Fresh or chilled 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0307.79 - - Other: 0307.79.10 - - - Frozen 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0307.79.20 - - - Dried, salted or in brine; smoked 10 9.1 8.2 7.3 6.4 5.5 4.5 3.6 2.7 1.8 0.9 0 0 0 - Abalone (Haliotis spp.): 0307.81 - - Live, fresh or chilled: 0307.81.10 - - - Live 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0307.81.20 - - - Fresh or chilled 0 0 0 0 0 0 0 0 0 0 0 0 0 0 273 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 and subsequent years 0307.89 - - Other: 0307.89.10 - - - Frozen 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0307.89.20 - - - Dried, salted or in brine; smoked 10 9.1 8.2 7.3 6.4 5.5 4.5 3.6 2.7 1.8 0.9 0 0 0 - Other, including flours, meals and pellets, fit for human consumption: 0307.91 - - Live, fresh or chilled: 0307.91.10 - - - Live 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0307.91.20 - - - Fresh or chilled 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0307.99 - - Other: 0307.99.10 - - - Frozen 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0307.99.20 - - - Dried, salted or in brine; smoked 10 9.1 8.2 7.3 6.4 5.5 4.5 3.6 2.7 1.8 0.9 0 0 0 0307.99.90 - - - Other 15 0 0 0 0 0 0 0 0 0 0 0 0 0 03.08 Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process; flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption. - Sea cucumbers (Stichopus japonicus, Holothurioidea) : 0308.11 - - Live, fresh or chilled: 0308.11.10 - - - Live 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0308.11.20 - - - Fresh or chilled 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0308.19 - - Other: 0308.19.10 - - - Frozen 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0308.19.20 - - - Dried, salted or in brine 10 8.3 6.7 5.0 3.3 1.7 0 0 0 0 0 0 0 0 0308.19.30 - - - Smoked 25 0 0 0 0 0 0 0 0 0 0 0 0 0 - Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echichinus esculentus) : 0308.21 - - Live, fresh or chilled: 274 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 and subsequent years 0308.21.10 - - - Live 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0308.21.20 - - - Fresh or chilled 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0308.29 - - Other: 0308.29.10 - - - Frozen 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0308.29.20 - - - Dried, salted or in brine 10 9.1 8.2 7.3 6.4 5.5 4.5 3.6 2.7 1.8 0.9 0 0 0 0308.29.30 - - - Smoked U U U U U U U U U U U U U 0308.30 - Jellyfish (Rhopilema spp.): 0308.30.10 - - Live 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0308.30.20 - - Fresh or chilled 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0308.30.30 - - Frozen 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0308.30.40 - - Dried, salted or in brine 10 9.1 8.2 7.3 6.4 5.5 4.5 3.6 2.7 1.8 0.9 0 0 0 0308.30.50 - - Smoked 25 0 0 0 0 0 0 0 0 0 0 0 0 0 0308.90 - Other: 0308.90.10 - - Live 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0308.90.20 - - Fresh or chilled 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0308.90.30 - - Frozen 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0308.90.40 - - Dried, salted or in brine 10 9.1 8.2 7.3 6.4 5.5 4.5 3.6 2.7 1.8 0.9 0 0 0 0308.90.50 - - Smoked 25 0 0 0 0 0 0 0 0 0 0 0 0 0 0308.90.90 - - Other 0 0 0 0 0 0 0 0 0 0 0 0 0 0 04.01 Milk and cream, not concentrated nor containing added sugar or other sweetening matter.

0401.10 - Of a fat content, by weight, not exceeding 1%: 0401.10.10 - - In liquid form 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0401.10.90 - - Other 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0401.20 - Of a fat content, by weight, exceeding 1% but not exceeding 6%: 0401.20.10 - - In liquid form 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0401.20.90 - - Other 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0401.40 - Of a fat content, by weight, exceeding 6 % but not exceeding 10 %: 0401.40.10 - - Milk in liquid form 15 0 0 0 0 0 0 0 0 0 0 0 0 0 275 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 and subsequent years 0401.40.20 - - Milk in frozen form 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0401.40.90 - - Other 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0401.50 - Of a fat content, by weight, exceeding 10 %: 0401.50.10 - - In liquid form 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0401.50.90 - - Other 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0402.10 - In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%: - - Not containing added sugar or other sweetening matter: 0402.10.41 - - - In containers of a gross weight of 20 kg or more 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0402.10.49 - - - Other 3 0 0 0 0 0 0 0 0 0 0 0 0 0 - - Other : 0402.10.91 - - - In containers of a gross weight of 20 kg or more 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0402.10.99 - - - Other 5 0 0 0 0 0 0 0 0 0 0 0 0 0 - In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%: 0402.21 - - Not containing added sugar or other sweetening matter: 0402.21.20 - - - In containers of a gross weight of 20 kg or more 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0402.21.90 - - - Other 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0402.29 - - Other: 0402.29.20 - - - In containers of a gross weight of 20 kg or more 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0402.29.90 - - - Other 5 0 0 0 0 0 0 0 0 0 0 0 0 0 - Other: 0402.91.00 - - Not containing added sugar or other sweetening matter 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0402.99.00 - - Other 20 0 0 0 0 0 0 0 0 0 0 0 0 0 04.03 Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa. 0403.10 - Yogurt: 0403.10.20 - - In liquid form, whether or not condensed 7 0 0 0 0 0 0 0 0 0 0 0 0 0 0403.10.90 - - Other 7 0 0 0 0 0 0 0 0 0 0 0 0 0 0403.90 - Other: 0403.90.10 - - Buttermilk 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0403.90.90 - - Other 7 0 0 0 0 0 0 0 0 0 0 0 0 0 276 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 and subsequent years 04.04 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included. 0404.10.00 - Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0404.90.00 - Other 0 0 0 0 0 0 0 0 0 0 0 0 0 0 04.05 Butter and other fats and oils derived from milk; dairy spreads. 0405.10.00 - Butter 14 0 0 0 0 0 0 0 0 0 0 0 0 0 0405.20.00 - Dairy spreads 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0405.90 - Other: 0405.90.10 - - Anhydrous butterfat 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0405.90.20 - - Butteroil 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0405.90.30 - - Ghee 15 0 0 0 0 0 0 0 0 0 0 0 0 0 0405.90.90 - - Other 15 0 0 0 0 0 0 0 0 0 0 0 0 0 04.06 Cheese and curd.

0406.10 - Fresh (unripened or uncured) cheese, including whey cheese, and curd: 0406.10.10 - - Fresh (unripened or uncured) cheese, including whey cheese 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0406.10.20 - - Curd 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0406.20 - Grated or powdered cheese, of all kinds: 0406.20.10 - - In packages of a gross weight exceeding 20kg 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0406.20.90 - - Other 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0406.30.00 - Processed cheese, not grated or powdered 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0406.40.00 - Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti 10 0 0 0 0 0 0 0 0 0 0 0 0 0 277 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 and subsequent years 0406.90.00 - Other cheese 10 0 0 0 0 0 0 0 0 0 0 0 0 0 04.07 Birds’ eggs, in shell, fresh, preserved or cooked. - Fertilised eggs for incubation : 0407.11.00 - - Of fowls of the species Gallus domesticus 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0407.19 - - Other: 0407.19.10 - - - Of ducks 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0407.19.90 - - - Other 0 0 0 0 0 0 0 0 0 0 0 0 0 0 - Other fresh eggs: 0407.21.00 - - Of fowls of the species Gallus domesticus Q Q Q Q Q Q Q Q Q Q Q Q Q 0407.29 - - Other: 0407.29.10 - - - Of ducks Q Q Q Q Q Q Q Q Q Q Q Q Q 0407.29.90 - - - Other Q Q Q Q Q Q Q Q Q Q Q Q Q 0407.90 - Other: 0407.90.10 - - Of fowls of the species Gallus domesticus Q Q Q Q Q Q Q Q Q Q Q Q Q 0407.90.20 - - Of ducks Q Q Q Q Q Q Q Q Q Q Q Q Q 0407.90.90 - - Other Q Q Q Q Q Q Q Q Q Q Q Q Q 04.08 Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter. - Egg yolks: 0408.11.00 - - Dried 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 0 0 0408.19.00 - - Other 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 0 0 - Other: 0408.91.00 - - Dried 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 0 0 278 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 and subsequent years 0408.99.00 - - Other 20 18.2 16.4 14.5 12.7 10.9 9.1 7.3 5.5 3.6 1.8 0 0 0 0409.00.00 Natural honey. 10 0 0 0 0 0 0 0 0 0 0 0 0 0 0410.00 Edible products of animal origin, not elsewhere specified or included. 0410.00.10 - Birds' nests 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0410.00.90 - Other 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0501.00.00 Human hair, unworked, whether or not washed or scoured; waste of human hair. 5 0 0 0 0 0 0 0 0 0 0 0 0 0 05.02 Pigs’, hogs’ or boars’ bristles and hair; badger hair and other brush making hair; waste of such bristles or hair. 0502.10.00 - Pigs’, hogs’ or boars’ bristles and hair and waste thereof 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0502.90.00 - Other 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0504.00.00 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked. 3 0 0 0 0 0 0 0 0 0 0 0 0 0 05.05 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 - - Duck feathers 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0505.10.90 - - Other 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0505.90 - Other: 0505.90.10 - - Duck feathers 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0505.90.90 - - Other 5 0 0 0 0 0 0 0 0 0 0 0 0 0 05.06 Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products. 0506.10.00 - Ossein and bones treated with acid 0 0 0 0 0 0 0 0 0 0 0 0 0 0 279 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 and subsequent years 0506.90.00 - Other 0 0 0 0 0 0 0 0 0 0 0 0 0 0 05.07 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 - - Rhinoceros horns; ivory powder and waste 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0507.10.90 - - Other 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0507.90 - Other: 0507.90.10 - - Horns, antlers, hooves, nails, claws and beaks 3 0 0 0 0 0 0 0 0 0 0 0 0 0 0507.90.20 - - Tortoise-shell 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0507.90.90 - - Other 3 0 0 0 0 0 0 0 0 0 0 0 0 0 05.08 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 and similar materials 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0508.00.20 - Shells of molluscs, crustaceans or echinoderms 5 0 0 0 0 0 0 0 0 0 0 0 0 0 0508.00.90 - Other 5 0 0 0 0 0 0 0 0 0 0 0 0 0 05.10 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 - Cantharides 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0510.00.20 - Musk 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0510.00.90 - Other 0 0 0 0 0 0 0 0 0 0 0 0 0 0 05.11 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption. 0511.10.00 - Bovine semen U U U U U U U U U U U U U - Other: 280 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 and subsequent years 0511.91.00 - - Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3 5 4.2 3.3 2.5 1.7 0.8 0 0 0 0 0 0 0 0 0511.99 ‑ ‑ Other: 0511.99.10 - - - Domestic animal semen 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0511.99.20 - - - Silk worm eggs 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0511.99.30 - - - Natural sponges 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0511.99.90 - - - Other 0 0 0 0 0 0 0 0 0 0 0 0 0 0 06.01 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 12.12. 0601.10.00 - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant U U U U U U U U U U U U U 0601.20 - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots: 0601.20.10 - - Chicory plants U U U U U U U U U U U U U 0601.20.20 - - Chicory roots U U U U U U U U U U U U U 0601.20.90 - - Other U U U U U U U U U U U U U 06.02 Other live plants (including their roots), cuttings and slips; mushroom spawn.

0602.10 - Unrooted cuttings and slips: 0602.10.10 - - Of orchids U U U U U U U U U U U U U 0602.10.20 - - Of rubber trees U U U U U U U U U U U U U 0602.10.90 - - Other U U U U U U U U U U U U U 0602.20.00 - Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0602.30.00 - Rhododendrons and azaleas, grafted or not U U U U U U U U U U U U U 0602.40.00 - Roses, grafted or not 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0602.90 - Other: 0602.90.10 - - Rooted orchid cuttings and slips 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0602.90.20 - - Orchid seedlings 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0602.90.40 - - Budded stumps of the genus Hevea 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0602.90.50 - - Seedlings of the genus Hevea 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0602.90.60 - - Budwood of the genus Hevea 0 0 0 0 0 0 0 0 0 0 0 0 0 0 281 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 and subsequent years 0602.90.70 - - Leatherleaf ferns 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0602.90.90 - - Other 0 0 0 0 0 0 0 0 0 0 0 0 0 0 06.03 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared. - Fresh: 0603.11.00 - - Roses 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0603.12.00 - - Carnations 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0603.13.00 - - Orchids 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0603.14.00 - - Chrysanthemums 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0603.15.00 - - Lilies (Lilium spp.) 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0603.19.00 - - Other 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0603.90.00 - Other 20 0 0 0 0 0 0 0 0 0 0 0 0 0 06.04 Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared. 0604.20 - Fresh: 0604.20.10 - - Mosses and lichens 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0604.20.90 - - Other 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0604.90 - Other: 0604.90.10 - - Mosses and lichens 20 0 0 0 0 0 0 0 0 0 0 0 0 0 0604.90.90 - - Other 20 0 0 0 0 0 0 0 0 0 0 0 0 0 07.01 Potatoes, fresh or chilled. 0701.10.00 - Seed 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0701.90.00 - Other 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0702.00.00 Tomatoes, fresh or chilled. 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 07.03 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. 0703.10 - Onions and shallots: - - Onions: 282 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 and subsequent years 0703.10.11 - - - Bulbs for propagation 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0703.10.19 - - - Other 15 12.5 10.0 7.5 5.0 2.5 0 0 0 0 0 0 0 0 - - Shallots: 0703.10.21 - - - Bulbs for propagation 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0703.10.29 - - - Other 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0703.20 - Garlic: 0703.20.10 - - Bulbs for propagation 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0703.20.90 - - Other 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0703.90 - Leeks and other alliaceous vegetables: 0703.90.10 - - Bulbs for propagation 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0703.90.90 - - Other 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 07.04 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.

0704.10 - Cauliflowers and headed broccoli: 0704.10.10 - - Cauliflowers 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0704.10.20 - - Headed broccoli 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0704.20.00 - Brussels sprouts 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0704.90 - Other: - - Cabbages: 0704.90.11 - - - Round (drumhead) 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0704.90.19 - - - Other 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0704.90.90 - - Other 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 07.05 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. - Lettuce: 0705.11.00 - - Cabbage lettuce (head lettuce) 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 283 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 and subsequent years 0705.19.00 - - Other 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 - Chicory: 0705.21.00 - - Witloof chicory (Cichorium intybus var. foliosum) 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0705.29.00 - - Other 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 07.06 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. 0706.10 - Carrots and turnips: 0706.10.10 - - Carrots 17 14.2 11.3 8.5 5.7 2.8 0 0 0 0 0 0 0 0 0706.10.20 - - Turnips 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0706.90.00 - Other 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0707.00.00 Cucumbers and gherkins, fresh or chilled. 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 07.08 Leguminous vegetables, shelled or unshelled, fresh or chilled. 0708.10.00 - Peas (Pisum sativum) 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0708.20 - Beans (Vigna spp., Phaseolus spp.): 0708.20.10 - - French beans 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0708.20.20 - - Long beans 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0708.20.90 - - Other 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 0708.90.00 - Other leguminous vegetables 20 16.7 13.3 10.0 6.7 3.3 0 0 0 0 0 0 0 0 07.09 Other vegetables, fresh or chilled. 0709.20.00 - Asparagus 15 12.5 10.0 7.5 5.0 2.5 0 0 0 0 0 0 0 0 0709.30.00 - Aubergines (egg-plants) 15 12.5 10.0 7.5 5.0 2.5 0 0 0 0 0 0 0 0 284 HS Code Description Base rate EIF 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 2026 2027 and subsequent years 0709.40.00 - Celery other than celeriac 15 12.5 10.0 7.5 5.0 2.5 0 0 0 0 0 0 0 0 - Mushrooms and truffles: 0709.51.00 - - Mushrooms of the genus Agaricus 15 12.5 10.0 7.5 5.0 2.5 0 0 0 0 0 0 0 0 0709.59 - - Other : 0709.59.10 - - - Truffles 15 12.5 10.0 7.5 5.0 2.5 0 0 0 0 0 0 0 0 0709.59.90 - - - Other 15 12.5 10.0 7.5 5.0 2.5 0 0 0 0 0 0 0 0 0709.60 - Fruits of the genus Capsicum or of the genus Pimenta: 0709.60.10 - - Chillies (fruits of genus Capsicum) 12 10.0 8.0 6.0 4.0 2.0 0 0 0 0 0 0 0 0 0709.60.90 - - Other 12 10.0 8.0 6.0 4.0 2.0 0 0 0 0 0 0 0 0 0709.70.00 - Spinach, New Zealand spinach and orache spinach (garden spinach) 15 12.5 10.0 7.5 5.0 2.5 0 0 0 0 0 0 0 0 - Other: 0709.91.00 - - Globe artichokes 12 10.0 8.0 6.0 4.0 2.0 0 0 0 0 0 0 0 0 0709.92.00 - - Olives 12 10.0 8.0 6.0 4.0 2.0 0 0 0 0 0 0 0 0 0709.93.00 - - Pumpkins, squash and gourds (Cucurbita spp.) 12 10.0 8.0 6.0 4.0 2.0 0 0 0 0 0 0 0 0 0709.99.00 - - Other 12 10.0 8.0 6.0 4.0 2.0 0 0 0 0 0 0 0 0 07.10 Vegetables (uncooked or cooked by steaming or boiling in water), frozen.