Heading

No.

H.S.

Code

Description

CD

CBT

IC

Remarks

SUQ

 

 

1- CHEMICAL ELEMENTS

 

 

 

 

 

28.01

 

Fluorine, chlorine, bromine and iodine.

 

 

 

 

 

 

2801.10

- Chlorine

5

25

1

 

Kg

 

2801.20

- Iodine

Nil

5

1

 

Kg

 

8201.30

- Fluorine; bromine

Nil

5

1

 

Kg

 

 

 

 

 

 

 

 

28.02

2802.11

Sulphur, sublimed or precipitated; colloidal sulphur

5

5

1

 

Kg

 

 

 

 

 

 

 

 

28.03

2803.00

 Carbone (Carbon blacks and other forms of carbon not elsewhere specified or included).

5

5

1

 

Kg

 

 

 

 

 

 

 

 

28.04

 

Hydrogen, rare gases and other non-metals.

 

 

 

 

 

 

2804.10

- Hydrogen

5

5

1

 

M3

 

 

- Rare gases:

 

 

 

 

 

 

2804.21

-- Argon

Nil

5

1

 

M3

 

2804.29

-- Other

Nil

5

1

 

M3

 

2804.30

-Nitrogen

Nil

5

1

 

M3

 

2804.40

- Oxygen

5

5

1

 

M3

 

2804.50

- Boron; tellurium

Nil

5

1

 

Kg

 

 

- Silicon:

 

 

 

 

 

 

2804.61

-- Containing by weight not less than 99.99 % of silicon

Nil

5

1

 

Kg

 

2804.69

-- Other

Nil

5

1

 

Kg

 

2804.70

- Phosphorus

Nil

5

1

 

Kg

 

2804.80

- Arsenic

Nil

5

1

 

Kg

 

2804.90

- Selenium

Nil

5

1

 

Kg

 

 

 

 

 

 

 

 

28.05

 

Alkali or alkaline-earth metals; rare-earth metals, scandium and yttrium, whether or not intermixed or interlloyed; mercury.

 

 

 

 

 

 

 

- Alkali metals:

 

 

 

 

 

 

2805.11

--Sodium

 

 

 

 

 

 

2805.19

-- Other

Nil

5

1

 

Kg

 

 

- Alkaline-earth metals:

 

 

 

 

 

 

2805.21

-- Calcium

Nil

5

1

 

Kg

 

2805.22

-- Strontium and barium

Nil

5

1

 

Kg

 

2805.30

- Rare-earth metals, scandium and yttrium, whether or not intermixed or interalloyed

Nil

5

1

 

Kg

 

2805.40

- Mercury

Nil

5

1

 

kg

 

 

 

Heading

No.

H.S.

Code

Description

CD

CBT

IC

Remarks

SUQ

 

 

II- INORGANIC ACIDS AND INORGANIC

OXYGEN COMPOUNDS OF NON-METALS

 

 

 

 

 

 

 
 

 

 

 

 

 

28.06

 

Hydrogen chloride (hydrochloric acid); chlorosulphuric acid.

 

 

 

 

 

 

2806.10
- Hydrogen chloride (hydrochloric acid)

5

15

1

@

Kg

 

2806.20

- Chlorosulphuric acid

Nil

5

1

 

Kg

 

 

 

 

 

 

 

 

28.07

2807.00

Sulphuric acid; oleum

5

15

1

 

Kg

 

 
 

 

 

 

 

 

28.08

2808.00

Nitric acid; sulphonitric acids

5

5

1

@@

Kg

 

 

 

 

 

 

 

 

28.09

 

Diphosphorus pentaoxide; phosphoric acid and polyphosphoric acids

 

 

 

@@@

 

 

2809.10

- Diphosphorus pentaoxide

5

5

1

 

Kg

 

2809.20

- Phosphoric acid and polyphosphoric acids

5

5

16

@@@@

Kg

 

 

 

 

 

 

 

 

28.10

2810.00

Oxides of boron; boric acids.

Nil

5

1

 

Kg

 

 

 

 

 

 

 

 

28.11

 
Other inorganic acids and other inorganic oxygen compounds of non-metals.

 

 

 

 

 

 

 

- Other inorganic acids:

 

 

 

 

 

 

2811.11

- Hydrogen fluoride (hydrofluoric acid)

Nil

5

1

 

Kg

 

2811.19

-- Other

Nil

5

1

@@

@@@

Kg

 

 

- Other inorganic oxygen compounds of non-metals:

 

 

 

 

 

 

2811.21

-- Carbon dioxide

5

10

1

 

Kg

 

2811.22

-- Silicon dioxide

5

5

1

 

Kg

 

2811.23

-- Sulphur dioxide

5

5

1

 

Kg

 

2811.29

-- Other

5

5

1

 

Kg

 

 

 

 

 

 

 

 

 

 

III- HALOGEN OR SULPHUR

 COMPOUNDS  OF NON-METALS

 

 

 

 

 

 

 

 

 

 

 

 

 

28.12

 

Halides and halide oxides of non-metals

 

 

 

 

 

 

2812.10

- Chlorides and chloride oxides

Nil

5

1

 

Kg

 

2812.90

- Other

Nil

5

1

 

Kg

 

 

 

 

 

 

 

 

28.13

 

Sulphides of non-metals; commercial phosphorus trisulphide.

 

 

 

 

 

 

2813.10

- Carbon disulphide

Nil

5

1

 

Kg

 

2813.90

- Other

Nil

5

1

 

Kg

 

 

 

 

 

 

 

 

 

 

IV- INORGANIC BASES AND OXIDES, HYDROXIDES AND PEROXIDES OF METALS

 

 

 

 

 

28.14

 

Ammonia, anhydrous or in aqueous solution

 

 

 

 

 

 

2814.10

- Anhydrous ammonia

5

5

1

 

Kg

 

2814.20

- Ammonia in aqueous solution

5

5

1

 

Kg

@ The CBT on hydrochloric acid of 33% or lower purity is 50% of the value

@@ Sulphonitric acid is exempted from CD.

@@@ Phosphoric anhydride is exempted from CD

@@@@ The CBT on phosphoric acid of 54% or lower purity is 30% of the value

@@@@@ The CBT on sulphamic acid is 50% of the value

 

 

Heading

No.

H.S.

Code

Description

CD

CBT

IC

Remarks

SUQ

25.15

 
Sodium hydroxide (caustic soda); potassium hydroxide (Caustic potash); peroxides of sodium or potassium

 

 

 

 

 

 

 
- Sodium hydroxide (Caustic soda):

 

 

 

 

 

 

2515.11

-- Solid

5

15

1

 

Kg

 

2515.12
-- In aqueous solution (Soda lye or liquid soda)

5

20

16

 

Kg

 

2515.20

- Potassium hydroxide (Caustic potash)

Nil

5

1

 

Kg

 

2515.30

- Peroxides of sodium or potassium

Nil

5

1

 

Kg

 

 

 

 

 

 

 

 

25.16

 
Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium

 

 

 

 

 

 

2816.10

- Hydroxide and peroxide of magnesium

Nil

5

1

 

Kg

 

2816.20

- Oxide, hydroxide and peroxide of strontium

Nil

5

1

 

Kg

 

2816.30

- Oxide, hydroxide and peroxide of barium

Nil

5

1

 

Kg

 

 

 

 

 

 

 

 

28.17

2817.00
Zinc oxide; zinc peroxide

5

55

1

@

Kg

 

 

 

 

 

 

 

 

28.18

 

Artificial corundum, , whether or not chemically defined; aluminium oxide; aluminium hydroxide.

 

 

 

 

 

 

2818.10

- Artificial corundum, whether or not chemically defined

Nil

5

1

 

Kg

 

2818.20
- Aluminium oxide, other than artificial corundum

Nil

5

1

 

Kg

 

2818.30

- Aluminum hydroxides

Nil

5

1

 

Kg

 

 

 

 

 

 

 

 

28.19

 

Chromium oxides and hydroxides.

 

 

 

 

 

 

2819.10

- Chromium trioxide

Nil

5

1

 

Kg

 

2819.90

- Other

Nil

5

1

 

Kg

 

 

 

 

 

 

 

 

28.20

 
Manganese oxides

 

 

 

 

 

 

2820.10

- Manganese dioxide

Nil

5

1

 

Kg

 

2820.90

- Other

Nil

5

1

 

Kg

 

 

 

 

 

 

 

 

28.21

 

Iron oxides and hydroxides; earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3.

 

 

 

 

 

 

2821.10

- Iron oxides and hydoxides

5

10

1

 

Kg

 

2821.20

- Earth colours

5

50

1

 

Kg

 

 

 

 

 

 

 

 

28.22

2822.00

Cobalt oxides and hydroxides; commercial cobalt oxides.

Nil

5

1

 

Kg

 

 

 

 

 

 

 

 

28.23

2823.00
Titanium oxides

Nil

5

1

 

Kg

 

 

 

 

 

 

 

 

28.24

 

Lead oxides; red lead and orange lead.

 

 

 

 

 

 

2824.10

- Lead monoxide (litharge, massicot)

5

15

1

 

Kg

 

2824.20

- Red lead and orange lead

5

15

1

 

Kg

 

2824.90

- Other

5

10

1

 

Kg

 

 

 

 

 

 

 

 

@ Zinc peroxide is subject to an ad valorem CBT of 5%.

 

 

Heading

No.

H.S.

Code

Description

CD

CBT

IC

Remarks

SUQ

28.25

 
Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides

 

 

 

 

 

 

2825.10
- Hydrazine and hydroxylamine and their inorganic salts

Nil

5

1

 

Kg

 

2825.20

- Lithium oxide and hydroxide

Nil

5

1

 

Kg

 

2825.30
- Vanadium oxides and hydroxides

Nil

5

1

 

Kg

 

2825.40

- Nickel oxides and hydroxides

Nil

5

1

 

Kg

 

2825.50

- Copper oxides and hydroxides

Nil

5

1

 

Kg

 

2825.60

- Germanium oxides and zirconium dioxide

Nil

5

1

 

Kg

 

2825.70
- Molybdenum oxides and hydroxides

Nil

5

1

 

Kg

 

2825.80

- Antimony oxides

Nil

5

1

 

Kg

 

2825.90

-Other

Nil

5

1

 

Kg

 

 

 

 

 

 

 

 

 

 

V- SALTS AND PEROXYSALTS, OF INORGANIC ACIDS AND METALS

 

 

 

 

 

28.26

 
Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts.

 

 

 

 

 

 

 

Fluorides:

 

 

 

 

 

 

2826.11

-- Of ammonium or of sodium

Nil

5

1

 

Kg

 

2826.12

-- Of aluminium

Nil

5

1

 

Kg

 

2826.19
-- Other

Nil

5

1

 

Kg

 

2826.20

- Fluorosilicates of sodium or of potassium

Nil

5

1

 

Kg

 

2826.30

- Sodium hexafluoroaluminate (Synthetic cryolite)

Nil

5

1

 

Kg

 

2826.90

- Other

Nil

5

1

 

Kg

 

 

 

 

 

 

 

 

28.27

 

Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides

 

 

 

 

 

 

2827.10

- Ammonium chloride

Nil

5

1

 

Kg

 

2827.20
- Calcium chloride

Nil

5

1

 

Kg

 

 

- Other chlorides:

 

 

 

 

 

 

2827.31

-- Of magnesium

Nil

5

1

 

Kg

 

2827.32

-- Of aluminium

Nil

5

1

 

Kg

 

2827.33

-- Of iron

Nil

15

1

 

Kg

 

2827.34

-- Of cobalt

Nil

5

1

 

Kg

 

2827.35

-- Of nickel

Nil

5

1

 

Kg

 

2827.36

-- Of zinc

Nil

5

1

 

Kg

 

2827.38

-- Of barium

Nil

5

1

 

Kg

 

2827.39

-- Other

Nil

5

1