Chapter 38
Miscellaneous chemical products
Notes.
1- This Chapter does not cover:
(a) Separate chemically defined elements or compounds with the exception of the following:
1) Artificial graphite (heading No. 38.01);
2) Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up as described in heading No. 38.08;
3) Products put up as charges for fire-extinguishers or put up in fire-extinguishing grenades (heading No. 38.13);
4) Products specified in Note 2 (a) or 2 (c) below;
(b) Mixtures of chemicals with foodstuffs or other substances with nutritive value, of a kind used in the preparation of human foodstuffs (generally heading No. 21.06);
(c) Medicaments (heading No. 30.03 or 30.04); or
(d) Spent catalysts of a kind used for the extraction of base metals or for the manufacture of chemical compounds of base metals (heading No. 26.20), spent catalysts of a kind used principally for the recovery of precious metal (heading No. 71.12) or catalysts consisting of metals or metal alloys in the form of, for example, finely divided powder or woven gauze (Section XIV or XV).
2- Heading No. 38.24 includes the following goods which are not to be classified in any other heading of the Nomenclature:
(a) Cultured crystals (other than optical elements) weighing not less than 2.5 g each, of magnesium oxide or of the halides of the alkali or alkaline-earth metals;
(b) Fusel oil; Dippel’s oil;
(c) Ink removers put up in packings for retails sale;
(d) Stencil correctors and other correcting fluids put up in packings for retail sale; and
(e) Ceramic firing testers, fusible (for example, Seger cones).
1- Exportation is subject to the approval of the Ministry of Commerce.
2- The exportation of plant pesticides and substances used for the control of harmful animals is subject to the approval of the Ministry of Commerce and prior consent of the Ministry of Agriculture Jihad.
3- The CBT on brake fluid in packagings of one litre or below is 100% of the value. Other types of packaging are subject to an ad valorem CBT of 40%.