Chapter 84
Nuclear reactors, boilers, machinery
and mechanical appliances; parts thereof
Notes.
1.‑ This Chapter
does not cover:
(a)
Millstones, grindstones or other articles of Chapter 68;
(b)
Machinery or appliances (for example, pumps) of ceramic
material and ceramic parts of machinery or appliances of any material (Chapter
6 ),
(c)
Laboratory ware (heading 70.17); machinery, appliances or
other articles for technical uses or parts thereo of glass (heading 70.19 or
70.20);
(d)
Articles of heading 73.21 or 73.22 or similar articles of
other base metals (Chapters 74 to 76 or 78 to 81);
(e)
Electro‑mechanical domestic appliances of heading
85.09; digital cameras of heading 85.25; or
(f)
Hand‑operated mechanical floor sweepers, not motorised
(heading 96.03).
2.- Subject to the
operation of Note 3 to Section XVI, a machine or appliance which answers to a
description in one or more of the headings 84.01 to 84.24 and at the sate tune
to a description in one or other of the headings 84.25 to 84.80 is to be
classified under the appropriate heading of the former group and not the
latter.
Heading 84.19 does not,
however, cover
(a)
Germination plant, incubators or brooders (heading 84.36);
(b)
Grain wing machines ( heading 84.37);
(c)
Diffusing apparatus for sugar juice extraction (heading
84.38);
(d)
Machinery for the heat‑treatment of textile yarns,
fabrics or made up textile articles (heading 84.51); or
(e)
Machinery or plant, designed for mechanical operation, in
which a change of temperature, even if necessary, is subsidiary.
(a)
Sewing machines for closing bags or similar containers
(heading 84.52); or
(b)
Office machinery of heading 84.72.
Heading 84.24 does not
cover:
Ink jet printing
machines (heading 84.43 or 84.71).
3.‑ A machine‑tool
for working any material which answers to a description in heading 84.56 and at
the same time to a description m heading 84.57, 84.58, 84..59, 84.60, 84.61,
84.64 or 84.65 is to be classified in heading 84.56.
(a)
Digital machines, capable of (1) storing the processing
program or programs and at least the data immediately necessary for the
execution of the program; (2) being finely programmed in accordance with the
requirements of the user; (3) performing arithmetical computations specified by
the user; and, (4) executing, without human intervention, a processing program
which requires them to modify their execution, by logical decision during the
processing run;
(b)
Analogue machines capable of simulating mathematical models
and comprising at least analogue elements, control elements and progranuning
elements;
(c)
Hybrid machines consisting of either a digital machine with
analogue elements or an analogue machine with digital elements.
(B) Automatic data processing machines may be in the form of systems consisting of a variable number of separate units. Subject to paragraph fE) below, a unit is to be regarded as being a part of a complete system if it meets all of the following conditions:
(a)
It is of a kind solely or principally used in an automatic
data processing system;
(b)
It is connectable to the central processing unit either
directly or through one or more other units; and
(c)
It is able to accept or deliver data in a form (codes or
signals) which can be used by the system.
(C) Separately presented units of an automatic
data processing machine are to be classified in heading 84.71.
(D) Printers, keyboards,
X‑Y co‑ordinate input devices and disk storage units which satisfy
the conditions of paragraphs (B) (b) and (B) (c) above, are in all cases to be
classified as units of heading 84.71.
(E) Machines performing
a specific function other than data processing and incorporating or working in
conjunction with an automatic data processing machine are to be classified in
the headings appropriate to their respective functions or, failing that, in
residual headings.
6.‑ Heading 84.82 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not differ from the nominal diameter by more than 1 % or by more than 0.05 mm, whichever is less.
Other steel balls are to be classified in heading 73.26.
7.‑ A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its principal purpose were its sole purpose.
Subject to Note 2 to this ~ and Note 3 to Section XVI, a machine the principal p se of which is not described in any or for which no one purpose is the principal purpose is, s the context otherwise requires, to be classified in heading 84.79. Heading 84.79 also covers machines for making rope or cable (for example, stranding, twisting or cabling machines) from metal wire, textile yarn or any other material or from a combination of such materials.
8.- For the purposes of
heading 84.70, the term "pocket‑size" applies only to machines
the dimensions of which do not exceed 170 mm x 100 mm x 45 mm.
Subheading Notes.
1.‑ For the purposes
of subheading 8471.49, the term "systems" means automatic data
processing machines whose units satisfy the conditions laid down in Note 5 (B)
to Chapter 84 and which comprise at least a central processing unit, one input
unit (for example, a keyboard or a scanner), and one output unit (for example,
a visual display unit or a printer).
2.‑ Subheading 8482.40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm and having a length which is at least three times the diameter. The ends of the rollers may be rounded.
Explanatory remarks to
chapter 84
1-
The importation of any kind of machinery for printing,
lithography, printing plates, type ‑ setting and book ‑ binding is
subject to the authorization of the Ministry of Culture and Islamic Guidance.
2-
The importation of hydro‑electric and gas turbines,
power ‑ generating units, steam ‑ power units and water
desalination equipment is subject also to the approval of the Ministry of
Energy.
3-
In accordance with the ordinance No 28681 /T 7751 H dated 1
May 97 (12.2.76 ) approved by the Council of Ministries, components and CKD
parts used in the construction of computers and its accessories imported by
computer producing units are subject to the related tariffs in the table of the
law determining the ID of the imported goods based on the harmonized commodity
description and coding system. At the discretion of the Ministry of Industries,
the CBT applicable on the components and CKD parts is 4% of the value. The
basis on which the mentioned parts and components are classified, is the
timetable confirmed by the Ministry of Industries.
4-
CKD parts for manufacturing roadbuilding machinery (excluding
tyres) shall be subject to an ad valorem ID ranging from a minimum of 5% to a
maximum of 10% upon the proposal of Ministry of Industries and Mines and the
approval of the Committee referred in Article one.
5-
The ID on primary materials (not produced domestically) and
CKD parts, excluding tyres, for manufacturing combines is 4% of the value.
6-
Separate parts and components used in the manufacture of lift‑trucks
excluding (chassis, full towers, balance weights, operator's cabins, batteries,
radiators, tyres, gas capsules made particularly for gas ‑ operated lift
trucks which are imported by the related manufacturers whether classified in
this or any other chapter are subject to an ad valorem ID of 10%.
7-
The entry of CKD parts for roadbuilding machinery, combines
and lift‑trucks with a total value of parts exceeding 86% of the CBU value
per unit, shall be subject to the payment of the ID rate applicable on the CBU
unit.
8-
The ID on all kinds of assembled boards is 20% ofthe value.