Heading No.	H.S. Code	Description	CD	CBT	IC	Remarks	SUQ
01.01		Live horses, asses, mules and hinnies.
		- Horses:
	0101.11	-- Pure-bred breeding animals	Nil	70	13		U
	0101.19	-- Other	Nil	70	13		U
	0101.20	- Asses, mules and hinnies	Nil	70	13		U
01.02		Live bovine animals.
	0102.10	- Pure-bred breeding animals	Nil	5	13		U
	0102.90	- Other	Nil	5	13		U
01.03		Live swine.
	0103.10	- Pure-bred breeding animals	20	95	0		U
		- Other:
	0103.91	-- Weighing less than 50 kg	20	95	0		U
	0103.92	-- Weighing 50 kg or more	20	95	0		U
01.04		Live sheep and goats.
	0104.10	- Sheep	Nil	5	13		U
	0104.20	- Goats	Nil	5	13		U

Heading No.	H.S. Code	Description	CD	CBT	IC	Remarks	SUQ
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	Nil	5	13		U
	0105.12	-- Turkeys	Nil	5	13		U
	0105.19	--Other	Nil	5	13		U
		- Other:
	0105.92	-- Fowls of the species Gallus domesticus, weighing not more than 2,000 g	Nil	35	13		U
	0105.93	-- Fowls of the species Gallus domesticus, weighing not more than 2,000 g	Nil	35	13		U
	0105.99	-- Other	Nil	70	13		U
01.06	0106.00	Other live animals	5	60	13	@	U

@ 1- The importation of dogs and cats is prohibited except for medical research, laboratories or antisera production purposes in which case the entry shall be permitted subject to the approval of the Ministry of Commerce and the consent of the respective governmental organization. The CBT on dogs and cats is 195% of the value

2- Dogs, cats and other animals of this subheading which are imported for research purposed referred to in para 1 above are subject to a 5% CBT.

3- Honey bees whether in clusters or in hives shall be exempted from CD but subject to a 5% CBT.