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 69);
(c) Laboratory glassware (heading 70.17); machinery, appliances or other articles for technical uses or parts thereof, 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) Vacuum cleaners of heading 85.08;
(f) Electro-mechanical domestic appliances of heading 85.09; digital cameras of heading 85.25;
(g)Radiators for the articles of Section XVII ;or
(h) Hand-operated mechanical floor sweepers, not motorised (heading 96.03).

2.- Subject to the operation of Note 3 to Section XVI and subject to Note 9 to this Chapter, a machine or appliance which answer s to a description in one or more of the headings 84.01 to 84.24, or heading 84.86 and at the same time 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 or under heading 84.86, as the case may be, and not the latter group.

Heading 84.19 does not, however, cover :

(a) Germination plant, incubators or brooders (heading 84.36);
(b) Grain dampening 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 , plant or laboratory equipment, designed for mechanical operation, in which a change of temperature, even if necessary, is subsidiary.
Heading 84.22 does not cover :
(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 :
(a) Ink-jet printing machines (heading 84.43); or
(b) Water-jet cutting machines (heading 84.56).

2.- Subject to the operation of Note 3 to Section XVI and subject to Note 9 to this Chapter, a machine or appliance which answers to a description in one or more of the headings 84.01 to 84.24, or heading 84.86 and at the same time to a description in
one or more of the headings 84.25 to 84.80 is to be classified under the appropriate heading of the former group or under heading 84.86, as the case may be, and not the latter group.

(A) Heading 84.19 does not, however, cover :

(i) Germination plant, incubators or brooders (heading 84.36);

(ii) Grain dampening machines (heading 84.37);
(iii) Diffusing apparatus for sugar juice extraction (heading 84.38);
(iv) Machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading 84.51); or
(v) Machinery or plant, designed for a mechanical operation, in which a change of temperature, even if necessary, is subsidiary.

(B) Heading 84.22 does not cover :

(i) Sewing machines for closing bags or similar containers (heading 84.52); or
(ii) Office machinery of heading 84.72.

(C) Heading 84.24 does not cover :

(i) Ink-jet printing machines (heading 84.43); or
(ii) Water-jet cutting machines (heading 84.56).

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 in heading 84.57, 84.58, 84.59, 84.60, 84.61, 84.64 or 84.65 is to be classified in heading 84.56.

4.- Heading 84.57 applies only to machine-tools for working metal, other than lathes (including turning centres), which can carry out different types of machining operations either :

(a) by automatic tool change from a magazine or the like in conformity with a machining programme (machining centres),
(b) by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position workpiece (unit construction machines, single station), or
(c) by the automatic transfer of the workpiece to different unit heads (multi-station transfer machines)

5.- For the purposes of heading 84.62, a "slitting line" for flat products is a processing line composed of an uncoiler,a coil flattener, a slitter and a recoiler. A "cut-to-length line" for flat products is a processing line composed of an uncoiler, a coil flattener,
and a shear.

6.-(A) For the purposes of heading 84.71, the expression “automatic data processing machines” means machines capable of :

(i) Storing the processing program or programs and at least the data immediately necessary for the execution of the program;
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 (i) Storing the processing program or programs and at least the data immediately necessary for the execution of the program;
(ii) Being freely programmed in accordance with the requirements of the user;
(iii) Performing arithmetical computations specified by the user; and
(iv) Executing, without human intervention, a processing program which requires them to modify their execution, by logical decision during the processing run.

(B) Automatic data processing machines may be in the form of systems consisting of a variable number of separate units.

(C) Subject to paragraphs (D) and (E) below, a unit is to be regarded as being part of an automatic data processing system if it meets all of the following conditions :

(i) It is of a kind solely or principally used in an automatic data processing system;

(ii) It is connectable to the central processing unit either directly or through one or more other units; and
(iii) It is able to accept or deliver data in a form (codes or signals) which can be used by the system.

Separately presented units of an automatic data processing machine are to be classified inheading 84.71.

However, keyboards, X-Y co-ordinate input devices and disk storage units which satisfy the conditions of paragraphs (C) (ii) and (C) (iii) above, are in all cases to be classified
as units of heading 84.71.

(D) Heading 84.71 does not cover the following when presented separately, even if they meet all of the conditions set forth in Note 5 (C) Note 6 (C) above :

(i) Printers, copying machines, facsimile machines, whether or not combined;

(ii) Apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network);
(iii) Loudspeakers and microphones;
(iv) Television cameras, digital cameras and video camera recorders;
(v) Monitors and projectors, not incorporating television reception apparatus.

(E) Machines incorporating or working in conjunction with an automatic data processing machine and performing a specific function other than data processing are to be classified in the headings appropriate to their respective functions or, failing
that, in residual headings.

7.- 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.

8.- 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 Chapter and Note 3 to Section XVI, a machine the principal purpose of which is not described in any heading or for which no one purpose is the principal purpose is, unless 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.

9.- 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.

10.- For the purposes of heading 84.85, the expression "additive manufacturing" (also reffered to as 3D printing) means the formation of physical objects, based on a digital model, by the successive
addition and layering, and consolidation and solidification, of material (for example, metal, plastic or ceramics).

Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines answering to the description in heading 84.85 are to be classified in that heading and in no other heading of the
Nomenclature.

11.- (A) Notes 9 (a) and 9 (b) Notes 12 (a) and (b) to Chapter 85 also apply with respect to the expressions “semiconductor devices” and “electronic integrated circuits”, respectively, as used in this
Note and in heading 84.86. However, for the purposes of this Note and of heading 84.86, the expression “semiconductor devices” also covers photosensitive
semiconductor devices and light-emitting diodes (LED).

(B) For the purposes of this Note and of heading 84.86, the expression “manufacture of flat panel displays” covers the fabrication of substrates into a flat panel. It does not cover
the manufacture of glass or the assembly of printed circuit boards or other electronic components onto the
flat panel. The expression “flat panel display” does not cover cathode-ray tube technology.

(C) Heading 84.86 also includes machines and apparatus solely or principally of a kind used for :

(i) the manufacture or repair of masks and reticles;

(ii) assembling semiconductor devices or electronic integrated circuits;
(iii)lifting, handling, loading or unloading of boules, wafers, semiconductor devices, electronic integrated circuits and flat panel displays.

(D) Subject to Note 1 to Section XVI and Note 1 to Chapter 84, machines and apparatus answering to the description in heading 84.86 are to be classified in that heading and in
no other heading of the Nomenclature.

Subheading Notes.

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 Subheading Notes.

1.-For the purposes of subheading 8465.20, the term “machining centres” applies only to machine-tools for working wood, cork, bone, hard rubber, hard plastics or similar hard materials
, which can carry out different types of machining operations by automatic tool change from a magazine or the like in conformity with a machining programme.

2.-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 (C) Note 6 (C) 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).

3.-For the purposes of subheading 8481.20, the expression “valves for oleohydraulic or pneumatic transmissions” means valves which are used specifically in the transmission of
“fluid power” in a hydraulic or pneumatic system, where the energy source is supplied in the form of pressurised fluids (liquid or gas). These valves may be of any type (for example
, pressure-reducing type, check type). Subheading 8481.20 takes precedence over all other subheadings of heading 84.81.

4.-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.

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84.01 Nuclear reactors; fuel elements

(cartridges), non-irradiated, for
nuclear reactors; machinery and
apparatus for isotopic separation.

8401.10 - Nuclear reactors kg L Free Free Free Free Free Free 15% Ex 2.5%
8401.20 - Machinery and apparatus for isotopic
kg Free Free Free Free Free Free 15% Ex 2.5%
separation, and parts thereof
8401.30 - Fuel elements (cartridges), non-irradiated
kg Free Free Free Free Free Free 15% Ex 2.5%
8401.40 - Parts of nuclear reactors kg L Free Free Free Free Free Free 15% Ex 2.5%

84.02 Steam or other vapour generating

boilers (other than central heating
hot water boilers capable also of
producing low pressure steam);
super-heated water boilers.

- Steam or other vapour generating boilers

8402.11 -- :Watertube boilers with a steam
kg Free Free Free Free Free Ex 5% 2.5%
production exceeding 45 t per hour
8402.12 -- Watertube boilers with a steam
production not exceeding 45 t per hour kg Free Free Free Free Free Ex 5% 2.5%

8402.19 -- Other vapour generating boilers,

kg Free Free Free Free Free Ex 5% 2.5%
including hybrid boilers
8402.20 - Super-heated water boilers kg Free Free Free Free Free Ex 5% 2.5%
8402.90 - Parts kg Free Free Free Free Free Free Ex 5% 2.5%

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84.03 Central heating boilers other than

those of heading 84.02.

8403.10 - Boilers u Free Free Free Free Free Free 15% 5% 2.5%
8403.90 - Parts kg Free Free Free Free Free Free 15% 5% 2.5%

84.04 Auxiliary plant for use with boilers

of heading 84.02 or 84.03 (for
example, economisers, super-
heaters, soot removers, gas
recoverers); condensers for steam
or other vapour power units.

8404.10 - Auxiliary plant for use with boilers of

kg Free Free Free Free Free Free 15% 5% 2.5%
heading 84.02 or 84.03
8404.20 - Condensers for steam or other vapour
kg Free Free Free Free Free Free 15% 5% 2.5%
power units
8404.90 - Parts kg Free Free Free Free Free Free 15% 5% 2.5%

84.05 Producer gas or water gas

generators, with or without their
purifiers; acetylene gas generators
and similar water process gas
generators, with or without their
purifiers.

8405.10 - Producer gas or water gas generators,

with or without their purifiers; acetylene
gas generators and similar water process kg Free Free Free Free Free Free 15% 5% 2.5%
gas generators, with or without their
purifiers

8405.90 - Parts kg Free Free Free Free Free Free 15% 5% 2.5%

84.06 Steam turbines and other vapour

turbines.

8406.10 - Turbines for marine propulsion u Free Free Free Free Free Free 15% Ex 2.5%
- Other turbines :
8406.81 -- Of an output exceeding 40 MW u Free Free Free Free Free Free 15% Ex 2.5%
8406.82 -- Of an output not exceeding 40 MW u Free Free Free Free Free Free 15% 5% 2.5%
8406.90 - Parts kg Free Free Free Free Free Free 15% 5% 2.5%

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84.07 Spark-ignition reciprocating or

rotary internal combustion piston
engines.

8407.10 - Aircraft engines u Free Free Free Free Free Free 15% 5% 2.5%
- Marine propulsion engines :
8407.21 -- Outboard motors u Free Free Free Free Free Free Ex 5% 2.5%
8407.29 -- Other : u Free Free Free Free Free Free Ex 5% 2.5%
- Reciprocating piston engines of a kind
used for the propulsion of vehicles of
Chapter 87 :
8407.31 -- Of a cylinder capacity not exceeding 50
cc :
8407.31.10 --- Two-stroke petrol engins of a kind used
for the propulsion of auto-trishaws (three- u L/TB 18.0% Free Free 5% 4.5% 16.7% 20% 15% Ex 2.5%
wheelers)
8407.31.20 --- Other, used u 18.0% Free Free 5% 4.5% 16.7% 20% 15% 5% 2.5%
8407.31.90 --- Other u 18.0% Free Free 5% 4.5% 16.7% 20% 15% 5% 2.5%
8407.32 -- Of a cylinder capacity exceeding 50 cc
but not exceeding 250 cc :
8407.32.10 --- Two-stroke petrol engins of a kind used
for the propulsion of auto-trishaws (three- u L/TB 18.0% Free Free 5% 4.5% 16.7% 20% 15% Ex 2.5%
wheelers)
8407.32.20 --- Other, used u 18.0% Free Free 5% 4.5% 16.7% 20% 15% 5% 2.5%
8407.32.90 --- Other u 18.0% Free Free 5% 4.5% 16.7% 20% 15% 5% 2.5%
8407.33 -- Of a cylinder capacity exceeding 250 cc
but not exceeding 1,000 cc :
8407.33.10 --- Two-stroke petrol engins of a kind used
for the propulsion of auto-trishaws (three- u L/TB 18.0% Free Free 5% 4.5% 16.7% 20% 15% Ex 2.5%
wheelers)
8407.33.20 --- Other, used u 18.0% Free Free 5% 4.5% 16.7% 20% 15% 5% 2.5%
8407.33.90 --- Other u 18.0% Free Free 5% 4.5% 16.7% 20% 15% 5% 2.5%
8407.34 -- Of a cylinder capacity exceeding 1,000 cc
:
8407.34.10 --- More than ten years old u TS 18.0% Free Free 5% 4.5% 16.7% 20% 15% Ex 2.5%
8407.34.90 --- Other u 18.0% Free Free 5% 4.5% 16.7% 20% 15% 5% 2.5%
8407.90 - Other engines :
8407.90.10 --- More than ten years old u TS Free Free 5% 4.5% 16.7% 20% 15% 5% 2.5%
8407.90.90 --- Other u Free Free 5% 4.5% 16.7% 20% 15% 5% 2.5%

84.08 Compression-ignition internal

combustion piston engines (diesel
or semi-diesel engines).

8408.10 - Marine propulsion engines u Free Free Free Free Free Free 15% 5% 2.5%
8408.20 - Engines of a kind used for the propulsion
of vehicles of Chapter 87 :
8408.20.10 --- Used u L/TB 18.0% Free Free 5% 4.5% 16.7% 20% 15% 5% 2.5%
8408.20.90 --- Other u Free Free Free Free Free Free Free 15% 5% 2.5%

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8408.90 - Other engines :

8408.90.10 --- Used u L/TB Free Free 5% 4.5% 16.7% 20% 15% 5% 2.5%
8408.90.90 --- Other u Free Free 5% 4.5% 16.7% 20% 15% 5% 2.5%

84.09 Parts suitable for use solely or

principally with the engines of
heading 84.07 or 84.08

8409.10 - For aircraft engines kg Free Free Free Free Free Free 15% Ex 2.5%
- Other :
8409.91 -- Suitable for use solely or principally with
spark-ignition internal combustion piston
engines
8409.91.10 --- Engine blocks, and cylinder heads for two-
stroke petrol engins of a kind used for
kg L/TB Free Free Free Free Free Free Free 15% 5% 2.5%
the propulsion of auto-trishaws (three-
wheelers)
8409.91.90 --- Other kg Free Free Free Free Free Free Free 15% 5% 2.5%
8409.99 -- Other kg Free Free Free Free Free Free Free 15% 7.5% 2.5%

84.10 Hydraulic turbines, water wheels,

and regulators therefor.

- Hydraulic turbines and water wheels :

8410.11 -- Of a power not exceeding 1,000 kW u Free Free Free Free Free Free 15% 5% 2.5%
8410.12 -- Of a power exceeding 1,000 kW but not
u Free Free Free Free Free Free 15% 5% 2.5%
exceeding 10,000 kW
8410.13 -- Of a power exceeding 10,000 kW u Free Free Free Free Free Free 15% 5% 2.5%
8410.90 - Parts, including regulators kg Free Free Free Free Free Free 15% 5% 2.5%

84.11 Turbo-jets, turbo-propellers and

other gas turbines.

- Turbo-jets :
8411.11 -- Of a thrust not exceeding 25 kN u Free Free Free Free Free Free 15% 5% 2.5%
8411.12 -- Of a thrust exceeding 25 kN u Free Free Free Free Free Free Free 15% 5% 2.5%
- Turbo-propellers :
8411.21 -- Of a power not exceeding 1,100 kW u Free Free Free Free Free Free 15% 5% 2.5%
8411.22 -- Of a power exceeding 1,100 kW u Free Free Free Free Free Free 15% Ex 2.5%
- Other gas turbines :
8411.81 -- Of a power not exceeding 5,000 kW u Free Free Free Free Free Free 15% Ex 2.5%
8411.82 -- Of a power exceeding 5,000 kW u Free Free Free Free Free Free 15% Ex 2.5%
- Parts :
8411.91 -- Of turbo-jets or turbo-propellers kg Free Free Free Free Free Free Ex Ex 2.5%
8411.99 -- Other kg Free Free Free Free Free Free 15% 5% 2.5%

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84.12 Other engines and motors.

8412.10 - Reaction engines other than turbo-jets

u Free Free Free Free Free Free 15% Ex 2.5%
- Hydraulic power engines and motors :

8412.21 -- Linear acting (cylinders) u Free Free Free Free Free Free 15% 5% 2.5%
8412.29 -- Other u Free Free Free Free Free Free 15% 5% 2.5%
- Pneumatic power engines and motors :

8412.31 -- Linear acting (cylinders) u Free Free Free Free Free Free 15% 5% 2.5%
8412.39 -- Other u Free Free Free Free Free Free 15% 5% 2.5%
8412.80 - Other u Free Free Free Free Free Free 15% 5% 2.5%
8412.90 - Parts kg Free Free Free Free Free Free 15% 5% 2.5%

84.13 Pumps for liquids, whether or not

fitted with a measuring device;
liquid elevators(+).

- Pumps fitted or designed to be fitted

with a measuring device :
8413.11 -- Pumps for dispensing fuel or lubricants,
of the type used in filling-stations or in u Free Free Free Free Free Free 15% 7.5% 2.5%
garages
8413.19 -- Other u Free Free Free Free Free Free 15% 7.5% 2.5%
8413.20 - Hand pumps, other than those of
u Free Free Free Free Free Free 15% 7.5% 2.5%
subheading 8413.11 or 8413.19
8413.30 - Fuel, lubricating or cooling medium
pumps for internal combustion piston u Free Free Free Free Free Free 15% 7.5% 2.5%
engines
8413.40 - Concrete pumps u Free Free Free Free Free Free Ex 7.5% 2.5%
8413.50 - Other reciprocating positive displacement
u Free Free Free Free Free Free 15% 7.5% 2.5%
pumps
8413.60 - Other rotary positive displacement
u 20% 15% 7.5% 10% 2.5%
pumps
8413.70 - Other centrifugal pumps :
--- Water pumps except submersible pumps,
having an inlet and outlet of a internal
diameter not exceeding 15 cm:
8413.70.11 ---- Used u TS 20% 15% 10% 10% 2.5%
8413.70.19 ---- Other u 20% 15% 7.5% 10% 2.5%
--- Other :
8413.70.91 ---- Used u TS Free Free 15% 10% 2.5%
8413.70.99 ---- Other u Free Free 15% 7.5% 2.5%
8413.81 -- Pumps u Free Free Free Free Free Free Con 7.5% 2.5%
8413.82 -- Liquid elevators u Free Free Free Free Free Free 15% 7.5% 2.5%
- Parts :
8413.91 -- Of pumps :
8413.91.10 --- Housings kg Free Free 5% 5% 16.7% 20% 15% 7.5% 2.5%
8413.91.90 --- Other kg Free Free 5% 4.5% 16.7% 20% 15% 7.5% 2.5%
8413.92 -- Of liquid elevators kg 4.5% 12.5% 15% 15% 7.5% 2.5%

84.14 Air or vacuum pumps, air or other

gas compressors and fans;
ventilating or recycling hoods
incorporating a fan, whether or not
fitted with filters.

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84.14 Air or vacuum pumps, air or other

gas compressors and fans;
ventilating or recycling hoods
incorporating a fan, whether or not
fitted with filters; gas-tight
biological safety cabinets, whether
or not fitted with filters.

8414.10 - Vacuum pumps u Free Free Free Free Free Free 15% 5% 2.5%
8414.20 - Hand or foot-operated air pump u Free Free Free Free Free Free 15% 5% 2.5%
8414.30 - Compressors of a kind used in
u Free Free Free Free Free Con 5% 2.5%
refrigerating equipment
8414.40 - Air compressors mounted on a wheeled
u Free Free Free Free Free 15% 5% 2.5%
chassis for towing
- Fans :
8414.51 -- Table, floor, wall, window, ceiling or roof
fans, with a self-contained electric motor
u S 13.30% 13.30% Free Free Free Free Free 20% 15% 5% 100% 2.5%
of an output not exceeding 125 W

8414.59 -- Other u Free Free Free 20% 15% 5% 100% 2.5%

8414.60 - Hoods having a maximum horizontal side
u Free Free Free Free Free Free 15% 5% 2.5%
not exceeding 120 cm
8414.70 - Gas-tight biological safety cabinets u Free Free Free Free Free Free 15% 5% 2.5%
8414.80 - Other u Free Free Free Free Free Free 15% 5% 2.5%
8414.90 - Parts :
8414.90.10 --- Parts of subheading 8414.51 and
kg Free Free 5% 5% 12.5% 15% 15% 5% 2.5%
national subdivision 8414.59
8414.90.90 --- Other kg Free Free Free Free Free Free 15% 7.5% 2.5%

84.15 Air conditioning machines,

comprising a motor-driven fan and
elements for changing the
temperature and humidity,
including those machines in which
the humidity cannot be separately
regulated(+).

8415.10 - Of a kind designed to be fixed to a

window, wall, ceiling or floor, self-
contained or "split system" :
8415.10.10 --- Used / reconditioned u L/TB 20% 15% Ex 10% 100% 2.5%
--- "Split system" :
8415.10.21 ---- Of a capacity not exceeding 9,000 BTU 20% or 10% or
u TS Free Rs.9800/= 15% 5% Rs.5000/=
per u per u 100% 2.5%
8415.10.22 ---- Of a capacity exceeding 9,000 BTU and 20% or 10% or
not exceeding 12,000 BTU u TS Free Rs.11600/ 15% 5% Rs.5800/=
= per u per u 100% 2.5%
8415.10.23 ---- Of a capacity exceeding 12,000 BTU and 20% or 10% or
not exceeding 18,000 BTU u TS Free Rs.14000/ 15% 5% Rs.7000/=
= per u per u 100% 2.5%
8415.10.24 ---- Of a capacity exceeding 18,000 BTU and 20% or 10% or
not exceeding 24,000 BTU u TS Free Rs.19800/ 15% 5% Rs.9800/=
= per u per u 100% 2.5%
8415.10.25 ---- Of a capacity exceeding 24,000 BTU and
not exceeding 30,000 BTU 20% or 10% or
u TS Free Rs.26400/ 15% 5% Rs.13200/=
= per u per u
100% 2.5%

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8415.10.29 ---- Other u TS Free 20% 15% 7.5% 10% 100% 2.5%
--- Self-contained :
8415.10.31 ---- Of a capacity not exceeding 9,000 BTU 10% or

Rs.10639 Rs.7793/ Rs.6082/

20% or

/= per u = per u = per u

19% or 19% or 19% or
u TS Rs.6400/= 15% 5% Rs.3200/=
per u per u 100% 2.5%
8415.10.32 ---- Of a capacity exceeding 9,000 BTU and 20% or 10% or
not exceeding 12,000 BTU u TS Rs.8200/= 15% 5% Rs.4000/=
per u per u 100% 2.5%
8415.10.33 ---- Of a capacity exceeding 12,000 BTU and 20% or 10% or
not exceeding 18,000 BTU u TS Rs.11200/ 15% 5% Rs.5600/=
= per u per u 100% 2.5%
8415.10.34 ---- Of a capacity exceeding 18,000 BTU and 20% or 10% or
not exceeding 24,000 BTU u TS Rs.24000/ 15% 5% Rs.11800/=
= per u per u 100% 2.5%
8415.10.35 ---- Of a capacity exceeding 24,000 BTU and 20% or 10% or
not exceeding 30,000 BTU u TS Rs.31200/ 15% 5% Rs.15600/=
= per u per u 100% 2.5%
8415.10.39 ---- Other u TS 20% 15% 7.5% 10% 100% 2.5%
8415.20 - Of a kind used for persons, in motor
vehicles :
8415.20.10 --- Used / reconditioned u L/TB 20% 15% Ex 10% 2.5%
8415.20.90 --- Other u 20% 15% 7.5% 10% 2.5%
- Other :
8415.81 -- Incorporating a refrigerating unit and a
valve for reversal of the cooling/heat
cycle (reversible heat pumps) :

8415.81.10 --- Used / reconditioned u L/TB Free Free 5% 4.5% 20% 15% Ex 100% 2.5%
8415.81.90 --- Other u TS Free Free 5% 4.5% 20% 15% 7.5% 100% 2.5%
8415.82 -- Other, incorporating a refrigerating unit :

8415.82.10 --- Used / reconditioned u L/TB Free Free 5% 4.5% 20% 15% Ex 100% 2.5%
8415.82.90 --- Other u TS Free Free 5% 4.5% 20% 15% 7.5% 100% 2.5%
8415.83 -- Not incorporating a refrigerating unit :
8415.83.10 --- Used / reconditioned u L/TB Free Free 5% 4.5% 20% 15% Ex 100% 2.5%
8415.83.90 --- Other u TS Free Free 5% 4.5% 20% 15% 7.5% 100% 2.5%
8415.90 - Parts:
8415.90.10 --- Outdoor units of split type air
conditioning machines:
8415.90.11 ---- Used / reconditioned 5% or
5% or
Rs. 20% or 10% or
Rs.
kg L/TB Free Free 7467/ Rs.29900/ 15% Ex Rs.14900/=
7467/= = per u
= per per u
per u 2.5%
u
8415.90.19 ---- Other 5% or
5% or
Rs. 20% or 10% or
Rs.
kg L Free Free 7467/ Rs.29900/ 15% 7.5% Rs.14900/=
7467/= = per u
= per per u
per u 2.5%
u
8415.90.20 --- Indoor units of split type air conditioning
machines:
8415.90.21 ---- Used / reconditioned 5% or
5% or
Rs. 20% or 10% or
Rs.
kg L Free Free 7467/ Rs.29900/ 15% Ex Rs.14900/=
7467/= = per u
= per per u
per u
u 2.5%

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L

8415.90.29 ---- Other 5% or

5% or
Rs. 20% or 10% or
Rs.
kg L Free Free 7467/ Rs.29900/ 15% 7.5% Rs.14900/=
7467/= = per u
= per per u
per u 2.5%
u
8415.90.90 --- Other kg Free Free 5% 4.5% 20% 15% 5% 2.5%

84.16 Furnace burners for liquid fuel, for

pulverized solid fuel or for gas;
mechanical stokers, including their
mechanical grates, mechanical ash
dischargers and similar appliances.

8416.10 - Furnace burners for liquid fuel kg Free Free Free Free Free Free 15% 5% 2.5%
8416.20 - Other furnace burners, including
kg Free Free Free Free Free Free 15% 5% 2.5%
combination burners
8416.30 - Mechanical stokers, including their
mechanical grates, mechanical ash kg Free Free Free Free Free Free 15% 5% 2.5%
dischargers and similar appliances
8416.90 - Parts kg Free Free Free Free Free Free 15% 5% 2.5%

84.17 Industrial or laboratory furnaces

and ovens, including incinerators,
non-electric.

8417.10 - Furnaces and ovens for the roasting,

melting or other heat-treatment of ores, u Free Free Free Free Free Free 15% 5% 2.5%
pyrites or of metals
8417.20 - Bakery ovens, including biscuit ovens u Free Free Free Free Free Free 15% 5% 2.5%
8417.80 - Other u Free Free Free Free Free Free 15% 5% 2.5%
8417.90 - Parts kg Free Free Free Free Free Free 15% 5% 2.5%

84.18 Refrigerators, freezers and other

refrigerating or freezing equipment,
electric or other; heat pumps other
than air conditioning machines of
heading 84.15.

8418.10 - Combined refrigerator-freezers, fitted

with separate external doors :
8418.10 - Combined refrigerator-freezers, fitted
with separate external doors or drawers,
or combinations thereof :

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L

8418.10.10 --- Used / reconditioned u L/TB 16.8% Free Free 5% 2.5% 20% 15% 5% 25% 100% 2.5%
8418.10.90 --- Other u TS 16.8% Free Free 5% 2.5% 20% 15% 5% 25% 100% 2.5%
- Refrigerators, household type :
8418.21 -- Compression-type :
8418.21.10 --- Used / reconditioned u L/TB 16.8% Free Free 6% 4.5% 20% 15% 5% 25% 100% 2.5%
8418.21.90 --- other u TS 16.8% Free Free 6% 4.5% 20% 15% 5% 25% 100% 2.5%
8418.29 -- Other :
8418.29.10 --- Used / reconditioned absorption-type,
u L/TB 16.8% Free Free 9% 2.5% 20% 15% 5% 25% 100% 2.5%
electrical
8418.29.20 --- Other absorption-type, electrical u TS 16.8% Free Free 9% 2.5% 20% 15% 5% 25% 100% 2.5%
8418.29.30 --- Other used / reconditioned u L/TB 16.8% 2.5% 20% 15% 5% 25% 100% 2.5%
8418.29.90 --- Other u TS 16.8% 2.5% 20% 15% 5% 25% 100% 2.5%
8418.30 - Freezers of the chest type, not exceeding
800 l capacity :
8418.30.10 --- Not exceeding 566 l used / reconditioned
u L/TB 17.4% Free Free 5% 5% 20% 15% 5% 20% 2.5%
10%
8418.30.20 --- Other, not exceeding 566 l u TS 17.4% Free Free 5% 5% 20% 15% 5% 10% 20% 2.5%
8418.30.30 --- Other, used / reconditioned u L/TB Free Free Free Free Free Free 15% 5% 2.5%
8418.30.90 --- Other u TS Free Free Free Free Free Free 15% 5% 2.5%
8418.40 - Freezers of the upright type, not
exceeding 900 l capacity :
8418.40.10 --- Not exceeding 566 l used / reconditioned
u L/TB 17.4% 20% 15% 5% 10% 20% 2.5%
8418.40.20 --- Other, not exceeding 566 l u TS 17.4% 20% 15% 5% 10% 20% 2.5%
8418.40.30 --- Other, used / reconditioned u L/TB Free Free 15% 5% 2.5%
8418.40.90 --- Other u TS Free Free 15% 5% 2.5%
8418.50 - Other furniture (chests, cabinets, display
counters, show-cases and the like) for
storage and display, incorporating
refrigerating or freezing equipment :

8418.50.10 --- Used / reconditioned u L/TB Free Free Free Free Free Free Free 15% 5% 2.5%
8418.50.90 --- Other u TS Free Free Free Free Free Free Free 15% Ex 2.5%
- Other refrigerating or freezing
equipment; heat pumps :
8418.61.00 -- Heat pumps other than air conditioning
u L Free Free Free Free Free 15% Ex 2.5%
machines of heading 84.15
8418.69 -- Other :
8418.69.10 --- Cabinet and chest type refrigerators
exceeding 566 l and below 850 l used/ kg L/TB 15.00% Free 4.5% 20% 15% 5% 2.5%
reconditioned
8418.69.20 --- Other, cabinet and chest type
refrigerators exceeding 566 l and below kg TS 15.00% Free 4.5% 20% 15% 5% 2.5%
850 l
8418.69.30 --- Blast-freezers for preserving poultry meat
kg L/TB Free Free Free Free Free Ex 5% 2.5%
used/ reconditioned
8418.69.40 --- Other, blast-freezers for preserving
kg Free Free Free Free Free 15% 5% 2.5%
poultry meat
8418.69.50 --- Milk chilling tanks used/ reconditioned kg L/TB Free Free Free Free Free Ex 5% 2.5%
8418.69.60 --- Other, milk chilling tanks kg Free Free Free Free Free Ex Ex 2.5%

Section XVI - Chapter 84 - Page 11 Sri Lanka Customs National Imports Tariff Guide - 2023
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8418.69.70 --- Other, used/ re-conditioned kg L/TB Free Free Free Free Free 15% 5% 2.5%
8418.69.90 --- Other kg Free Free Free Free Free 15% 7.5% 2.5%
- Parts :
8418.91 -- Furniture designed to receive
refrigerating or freezing equipment :
8418.91.10 --- Cabinets for refrigerators kg TS Free Free 15% 5% 25% 2.5%
8418.91.20 --- Other cabinets kg TS 20% 15% 5% 10% 20% 2.5%
8418.91.90 --- Other kg TS 10.0% 20% 15% 5% 2.5%
8418.99 -- Other kg Free Free Free Free Free Free Free 15% 5% 2.5%

84.19 Machinery, plant or laboratory

equipment, whether or not
electrically heated (excluding
furnaces, ovens and other
equipment of heading 85.14), for
the treatment of materials by a
process involving a change of
temperature such as heating,
cooking, roasting, distilling,
rectifying, sterilizing, pasteurizing,
steaming, drying evaporating,
vaporizing, condensing or cooling,
other than machinery or plant of a
kind used for domestic purposes;
instantaneous or storage water
heaters, non-electric.

- Instantaneous or storage water heaters,

non-electric:
8419.11 -- Instantaneous gas water heaters u Free Free Free Free Free Free 15% 5% 2.5%
8419.12 -- Solar water heaters u Free Free Free Free Free Free 15% 5% 2.5%
8419.19 -- Other u Free Free Free Free Free Free 15% 5% 2.5%
8419.20 - Medical, surgical or laboratory sterilisers u Free Free Free Free Free Free 15% 5% 2.5%
- Dryers :
8419.31.00 -- For agricultural products u Free Free Free Free Free Free 15% Ex 2.5%
8419.32.00 -- For wood, paper pulp, paper or
u Free Free Free Free Free Free 15% 5% 2.5%
paperboard
8419.39.00 -- Other u Free Free Free Free Free Free Free 15% 5% 2.5%
- Dryers :
8419.33 -- Lyophilisation apparatus, freeze drying
u Free Free Free Free Free Free Free 15% 5% 2.5%
units and spray dryers
8419.34 -- Other, for agricultural products u Free Free Free Free Free Free 15% Ex 2.5%
8419.35 -- Other, for wood, paper pulp, paper or
u Free Free Free Free Free Free 15% 5% 2.5%
paperboard
8419.39 -- Other u Free Free Free Free Free Free Free 15% 5% 2.5%
8419.40 - Distilling or rectifying plant u Free Free Free Free Free Free 15% 7.5% 2.5%
8419.50 - Heat exchange units u Free Free Free Free Free Free 15% 5% 2.5%
8419.60 - Machinery for liquefying air or other
u Free Free Free Free Free Free 15% 5% 2.5%
gases
- Other machinery, plant and equipment :

8419.81 -- For making hot drinks or for cooking or

u Free Free Free Free Free Free 15% 5% 2.5%
heating food

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8419.89 -- Other :
8419.89.10 --- Equipment for pasteurization and
u Free Free Free Free Free Ex Ex 2.5%
sterilization of milk
8419.89.90 --- Other u Free Free Free Free Free Free 15% 5% 2.5%
8419.90 - Parts kg Free Free Free Free Free Free 15% 5% 2.5%

84.20 Calendering or other rolling

machines, other than for metals or
glass, and cylinders therefor.

8420.10 - Calendering or other rolling machines u Free Free Free Free Free Free 15% 5% 2.5%
- Parts :
8420.91 -- Cylinders kg Free Free Free Free Free Free 15% 5% 2.5%
8420.99 -- Other kg Free Free Free Free Free Free 15% 5% 2.5%

84.21 Centrifuges, including centrifugal

dryers; filtering or purifying
machinery and apparatus, for
liquids or gases.

- Centrifuges, including centrifugal dryers :

8421.11 -- Cream separators u Free Free Free Free Free Free 15% 5% 2.5%
8421.12 -- Clothes-dryers u Free Free Free Free Free Free 15% 5% 2.5%
8421.19 -- Other :
8421.19.10 --- Centrifuges for testing of milk including
u Free Free Free Free Free Free Ex 5% 2.5%
milk-fat
8421.19.90 --- Other u Free Free Free Free Free Free Free 15% 5% 2.5%
- Filtering or purifying machinery and
apparatus for liquids :
8421.21 -- For filtering or purifying water :
8421.21.10 --- Household, candle type
16.67% or 20% or
u Free Rs.833.50/ Rs.1000/ 15% 5% 2.5%
= per u = per u
8421.21.90 --- Other u Free Free Free 15% 7.5% 2.5%
8421.22 -- For filtering or purifying beverages other
u Free 16.7% 20% 15% 5% 2.5%
than water
8421.23 -- Oil or petrol-filters for internal
combustion engines:
8421.23.10 --- Energy serving ceramic filters for motor
u Free Free 15% Ex 2.5%
vehicles
8421.23.90 --- Other u 20% 15% Ex 10% 2.5%
8421.29 -- Other :
8421.29.10 --- Disposable sterilized dialyzer u Free Free Free Free Free Free Free Ex 5% 2.5%
8421.29.90 --- Other u Free Free Free Free Free Free Free 15% 5% 2.5%
- Filtering or purifying machinery and
apparatus for gases :
8421.31 -- Intake air filters for internal combustion
u 20% 15% 5% 10% 2.5%
engines
8421.32 -- Catalytic converters or particulate filters,
whether or not combined, for purifying or
u Free Free Free Free Free Free Free 15% 5% 10% 2.5%
filtering exhaust gases from internal
combustion engines.
8421.39 -- Other u Free Free Free Free Free Free Free 15% 5% 2.5%
- Parts :
8421.91 -- Of centrifuges, including centrifugal
kg Free Free Free Free Free Free 15% 5% 2.5%
dryers
8421.99 -- Other :

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L

8421.99.10 --- Replacement oil filter cartridges

(elements) for internal combustion kg Free Free 5% 5% 20% 15% 5% 10% 2.5%
engines
8421.99.20 --- Replacement air filter cartridges
(elements) for internal combustion kg Free Free 5% 5% 20% 15% 5% 10% 2.5%
engines
8421.99.90 --- Other kg Free Free 5% 4.5% 16.7% 20% 15% 5% 2.5%

84.22 Dish washing machines; machinery

for cleaning or drying bottles or
other containers; machinery for
filling, closing, sealing or labelling
bottles, cans, boxes, bags or other
containers; machinery for capsuling
bottles, jars, tubes and similar
containers; other packing or
wrapping machinery (including heat-
shrink wrapping machinery);
machinery for aerating beverages
(+).

- Dish washing machines :

8422.11 -- Of the household type u Free Free 5% 4.5% 20% 15% 5% 30% 2.5%
8422.19 -- Other u Free Free Free Free Free Free 15% 5% 2.5%
8422.20 - Machinery for cleaning or drying bottles
u Free Free Free Free Free Free 15% 5% 2.5%
or other containers
8422.30 - Machinery for filling, closing, sealing, or
labelling bottles, cans, boxes, bags or
other containers; machinery for capsuling
bottles, jars, tubes and similar
containers; machinery for aerating
beverages :
8422.30.10 --- Machinery for packing of milk u Free Free Free Free Free Ex Ex 2.5%
8422.30.20 --- Tea bag packaging machines producing
tea bags made of filter paper to
u Free Free Free Free Free Ex Ex 2.5%
accommodate up to 4 g of tea

8422.30.30 --- For canning fruit / vegetables u Free Free Free Free Free Ex Ex 2.5%
8422.30.90 --- Other u Free Free Free Free Free Free Con 5% 2.5%
8422.40 - Other packing or wrapping machinery
(including heat-shrink wrapping u Free Free Free Free Free Free 15% 5% 2.5%
machinery)
8422.90 - Parts kg Free Free Free Free Free Free 15% 5% 2.5%

84.23 Weighing machinery (excluding

balances of a sensitivity of 5 cg or
better), including weight operated
counting or checking machines;
weighing machine weights of all
kinds(+).

8423.10 - Personal weighing machines, including

baby scales; household scales :
8423.10.10 --- Personal weighing machines, including
u Free Free 15% 7.5% 2.5%
baby scales
8423.10.20 --- Household scales u 20% 15% 7.5% 10% 2.5%
8423.20 - Scales for continuous weighing of goods
u Free Free Free Free Free Free 15% 5% 2.5%
on conveyors

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L

8423.30 - Constant weight scales and scales for

discharging a predetermined weight of
u Free Free Free Free Free Free 15% 7.5% 2.5%
material into a bag or container,
including hopper scales
- Other weighing machinery :
8423.81 -- Having a maximum weighing capacity
u Free Free 5% 5% 20% 15% 7.5% 10% 2.5%
not exceeding 30 kg
8423.82 -- Having a maximum weighing capacity
exceeding 30 kg but not exceeding 5,000 u 19.00% Free Free 5% 5% 20% 15% 7.5% 10% 2.5%
kg
8423.89 -- Other u Free Free Free Free Free Free 15% 7.5% 2.5%
8423.90 - Weighing machine weights of all kinds;
parts of weighing machinery :
8423.90.10 --- Weights kg 18.0% Free Free 7.5% 5% 20% 15% 7.5% 10% 2.5%
8423.90.90 --- Parts kg Free Free Free Free Free Free Free 15% 7.5% 2.5%

84.24 Mechanical appliances (whether or

not hand-operated) for projecting,
dispersing or spraying liquids or
powders; fire extinguishers,
whether or not charged; spray guns
and similar appliances; steam or
sand blasting machines and similar
jet projecting machines(+).

8424.10 - Fire extinguishers, whether or not

u 11.25% Free 4.5% 12.5% 15% 15% 5% 2.5%
charged
8424.20 - Spray guns and similar appliances u Free Free Free Free Free Free Con 5% 2.5%
8424.30 - Steam or sand blasting machines and
u Free Free Free Free Free Free 15% 5% 2.5%
similar jet projecting machines
- Agricultural or horticultural sprayers:
8424.41 -- Portable sprayers u Free Free Free Free 15% 5% 2.5%
8424.49 -- Other u Free Free Free Free 15% 5% 2.5%
- Other appliances :
8424.82 -- Agricultural or horticultural u Free Free Free Free 15% 5% 2.5%
8424.89 -- Other u Free Free Free Free Free 15% 5% 2.5%
8424.90 - Parts kg Free Free Free Free Free Free 15% 5% 2.5%

84.25 Pulley tackle and hoists other than

skip hoists; winches and capstans;
jacks.

- Pulley tackle and hoists other than skip

hoists or hoists of a kind used for raising
vehicles :
8425.11 -- Powered by electric motor u Free Free Free Free Free Free 15% 5% 2.5%
8425.19 -- Other u Free Free Free Free Free Free 15% 5% 2.5%
- Winches; capstans :
8425.31 -- Powered by electric motor u Free Free Free Free Free Free 15% 5% 2.5%
8425.39 -- Other u Free Free Free Free Free Free 15% 5% 2.5%
- Jacks; hoists of a kind used for raising
vehicles :
8425.41 -- Built-in Jacking systems of a type used in
u Free Free Free Free Free Free 15% 5% 2.5%
garages
8425.42 -- Other jacks and hoists, hydraulic u Free Free Free Free Free Free 15% 5% 2.5%
8425.49 -- Other u Free Free Free Free Free Free 15% 5% 2.5%

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84.26 Ships' derricks; cranes, including

cable cranes; mobile lifting frames,
straddle carriers and works trucks
fitted with a crane.

- Overhead traveling cranes, transporter

cranes, gantry cranes, bridge cranes,
mobile lifting frames and straddle carriers
:
8426.11 -- Overhead travelling cranes on fixed
u Free Free Free Free Free Ex 5% 2.5%
support
8426.12 -- Mobile lifting frames on tyres and
u Free Free Free Free Free Ex 5% 2.5%
straddle carriers
8426.19 -- Other u Free Free Free Free Free Ex 5% 2.5%
8426.20 - Tower cranes u Free Free Free Free Free Ex 5% 2.5%
8426.30 - Portal or pedestal jib cranes u Free Free Free Free Free Ex 5% 2.5%
- Other machinery, self-propelled :
8426.41 -- On tyres u Free Free Free Free Free Ex 5% 2.5%
8426.49 -- Other u Free Free Free Free Free Ex 5% 2.5%
- Other machinery :
8426.91 -- Designed for mounting on road vehicles
u Free Free Free Free Free Ex 5% 2.5%
8426.99 -- Other u Free Free Free Free Free Ex 5% 2.5%

84.27 Fork-lift trucks; other work trucks

fitted with lifting or handling
equipment.

8427.10 - Self-propelled trucks powered by an

u Free Free Free Free Free Free 15% 5% 2.5%
electric motor
8427.20 - Other self-propelled trucks u Free Free Free Free Free Free 15% 7.5% 2.5%
8427.90 - Other trucks
8427.90.10 --- Hand operated pallet truck with hydraulic
u Free Free Free Free Free Free 15% 5% 2.5%
jack
8427.90.90 --- Other u Free Free Free Free Free Free 15% 5% 2.5%

84.28 Other lifting, handling, loading or

unloading machinery (for example,
lifts, escalators, conveyors,
teleferics).

8428.10 - Lifts and skip hoists :

8428.10.10 --- Scissor lifts u Free Free Free Free Free Free 15% Ex 2.5%
8428.10.90 --- Other u Free Free Free Free Free Free 15% Ex 2.5%
8428.20 - Pneumatic elevators and conveyors u Free Free Free Free Free Free 15% ? 2.5%
- Other continuous-action elevators and
conveyors, for goods or materials :
8428.31 -- Specially designed for underground use u Free Free Free Free Free Free 15% Ex 2.5%
8428.32 -- Other, bucket type u Free Free Free Free Free Free 15% 5% 2.5%
8428.33 -- Other, belt type u Free Free Free Free Free Free Free 15% 5% 2.5%
8428.39 -- Other u Free Free Free Free Free Free 15% 5% 2.5%
8428.40 - Escalators and moving walkways u Free Free Free Free Free Free 15% 5% 2.5%
8428.60 - Teleferics, chair-lifts, ski-draglines;
u Free Free Free Free Free Free 15% 5% 2.5%
traction mechanisms for funiculars
8428.70 - Industrial robots u Free Free Free Free Free Ex 5% 2.5%
8428.90 - Other machinery u Free Free Free Free Free Ex 5% 2.5%

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84.29 Self-propelled bulldozers,

angledozers, graders, levellers,
scrapers, mechanical shovels,
excavators, shovel loaders, tamping
machines and road rollers.

- Bulldozers and angledozers :

8429.11 -- Track laying u Free Free Free Free Free Ex 5% 2.5%
8429.19 -- Other u Free Free Free Free Free Ex 5% 2.5%
8429.20 - Graders and levellers u Free Free Free Free Free Ex 5% 2.5%
8429.30 - Scrapers u Free Free Free Free Free Ex Ex 2.5%
8429.40 - Tamping machines and road rollers u Free Free Free Free Free Ex 5% 2.5%
- Mechanical shovels, excavators and
shovel loaders:
8429.51 -- Front-end shovel loaders u Free Free Free Free Free Ex 7.5% 2.5%
8429.52 -- Machinery with a 360o revolving
u Free Free Free Free Free Ex 7.5% 2.5%
superstructure
8429.59 -- Other u Free Free Free Free Free Ex 7.5% 2.5%

84.30 Other moving, grading, levelling,

scraping, excavating, tamping,
compacting, extracting or boring
machinery, for earth, minerals or
ores; pile-drivers and pile-
extractors; snow-ploughs and snow-
blowers.

8430.10 - Pile-drivers and pile-extractors u Free Free Free Free Free Ex 5% 2.5%
8430.20 - Snow-ploughs and snow-blowers u Free Free Free Free Free Free 15% Ex 2.5%
- Coal or rock cutters and tunnelling
machinery:
8430.31 -- Self-propelled u Free Free Free Free Free Free 15% Ex 2.5%
8430.39 -- Other u Free Free Free Free Free Free 15% 5% 2.5%
- Other boring or sinking machinery :
8430.41 -- Self-propelled u Free Free Free Free Free Ex 7.5% 2.5%
8430.49 -- Other u Free Free Free Free Free Free 15% 7.5% 2.5%
8430.50 - Other machinery, self-propelled u Free Free Free Free Free Free 15% Ex 2.5%
- Other machinery, not self-propelled :
8430.61 -- Tamping or compacting machinery u Free Free Free Free Free Free 15% 5% 2.5%
8430.69 -- Other u Free Free Free Free Free Free 15% 5% 2.5%

84.31 Parts suitable for use solely or

principally with the machinery of
headings 84.25 to 84.30.

8431.10 - Of machinery of heading 84.25 kg Free Free Free Free Free Free 15% 5% 2.5%
8431.20 - Of machinery of heading 84.27 kg Free Free Free Free Free Free 15% 5% 2.5%
- Of machinery of heading 84.28 :
8431.31 -- Of lifts, skip hoists or escalators kg Free Free Free Free Free Free 15% 5% 2.5%
8431.39 -- Other kg Free Free Free Free Free Free 15% 5% 2.5%
- Of machinery of heading 84.26, 84.29 or
84.30 :
8431.41 -- Buckets, shovels, grabs and grips kg Free Free Free Free Free Free 15% 5% 2.5%
8431.42 -- Bulldozer or angle dozerblades kg Free Free Free Free Free Free 15% 5% 2.5%
8431.43 -- Parts for boring or sinking machinery of
kg Free Free Free Free Free Free 15% 5% 2.5%
subheading 8430.41 or 8430.49
8431.49 -- Other kg Free Free Free Free Free Free 15% 7.5% 2.5%

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84.32 Agricultural, horticultural or forestry

machinery for soil preparation or
cultivation; lawn or sports-ground
rollers.

8432.10 - Ploughs u Free 1.5% Free Free Ex Ex 2.5%

- Harrows, scarifiers, cultivators, weeders
and hoes :
8432.21 -- Disc harrows u Free 4% 1.5% Free Free Ex Ex 2.5%
8432.29 -- Other u Free 4% 1.5% Free Free Ex Ex 2.5%
- Seeders, planters and transplanters :
8432.31 -- No-till direct seeders, planters and
u Free 4% 1.5% Free Free Ex Ex 2.5%
tarnsplanters
8432.39 -- Other u Free 4% 1.5% Free Free Ex Ex 2.5%
- Manure spreaders and fertiliser
distributors :
8432.41 -- Manure spreaders u Free 4% 1.5% Free Free Ex Ex 2.5%
8432.42 -- Fertiliser distributors u Free 4% 1.5% Free Free Ex Ex 2.5%
8432.80 - Other machinery :
8432.80.10 --- Lawn or sports ground rollers u Free Free 5% 4.5% 15% 15% Ex 2.5%
8432.80.90 --- Other u Free Free 4% 1.5% Free Free Ex Ex 2.5%
8432.90 - Parts :
8432.90.10 --- For lawn or sports-ground rollers kg Free 4.5% 15% 15% Ex 0% 2.5%
8432.90.90 --- Other kg Free 4% 1.5% Free Free Ex 5% 2.5%

84.33 Harvesting or threshing machinery,

including straw or fodder balers;
grass or hay mowers; machines for
cleaning, sorting or grading eggs,
fruit or other agricultural produce,
other than machinery of heading
84.37.

- Mowers for lawns, parks or sports-

grounds :
8433.11 -- Powered, with the cutting device rotating
u 12% Free 15% Ex Ex 2.5%
in a horizontal plane
8433.19 -- Other u 16% Free 20% Ex 5% 2.5%
8433.20 - Other mowers, including cutter bars for
u Free 4% 1.5% Free Free Ex Ex 2.5%
tractor mounting
8433.30 - Other haymaking machinery u 4% 1.5% Free Free Ex Ex 2.5%
8433.40 - Straw or fodder balers, including pick-up
u 1.5% Free Free Ex Ex 2.5%
balers
- Other harvesting machinery; threshing
machinery :
8433.51 -- Combine harvester-threshers u Free Free Free Free Ex Ex 2.5%
8433.52 -- Other threshing machinery u 1.5% Free Free Ex Ex 2.5%
8433.53 -- Root or tuber harvesting machines u 4% 1.5% Free Free Ex Ex 2.5%
8433.59 -- Other u 1.5% Free Free Ex 5% 2.5%
8433.60 - Machines for cleaning, sorting or grading
eggs, fruit or other agricultural produce u 4% 1.5% Free Free Ex Ex 2.5%

8433.90 - Parts :
8433.90.10 --- Of machines of sub-heading 8433.11 and
kg Free 4% 1.5% Free Free Ex Ex 2.5%
8433.19
8433.90.90 --- Other kg Free 4% 1.5% Free Free Ex 5% 2.5%

84.34 Milking machines and dairy

machinery.

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8434.10 - Milking machines u Free Free Free Free Free Ex Ex Ex

8434.20 - Dairy machinery u Free Free Free Free Free Ex Ex Ex
8434.90 - Parts kg Free Free Free Free Free Ex Ex Ex

84.35 Presses, crushers and similar

machinery used in the manufacture
of wine, cider, fruit juices or similar
beverages.

8435.10 - Machinery u Free Free Free Free Free Free Con 5% 2.5%
8435.90 - Parts kg Free Free Free Free Free Free 15% Ex 2.5%

84.36 Other agricultural, horticultural,

forestry, poultry-keeping or bee-
keeping machinery, including
germination plant fitted with
mechanical or thermal equipment;
poultry incubators and brooders.

8436.10 - Machinery for preparing animal feeding

u Free Free Free Free Free Free Ex Ex 2.5%
stuffs
- Poultry-keeping machinery; poultry
incubators and brooders :
8436.21 -- Poultry incubators and brooders u Free Free Free Free Free Ex Ex 2.5%
8436.29 -- Other u Free Free Free Free Free Ex 5% 2.5%
8436.80 - Other machinery u Free Free Free Free Free Free Ex Ex 2.5%
- Parts :
8436.91 -- Of poultry-keeping machinery or poultry
kg Free Free Free Free Free Free Ex Ex 2.5%
incubators and brooders
8436.99 -- Other kg Free Free Free Free Free Free Ex 5% 2.5%

84.37 Machines for cleaning, sorting or

grading seed, grain or dried
leguminous vegetables; machinery
used in the milling industry or for
the working of cereals or dried
leguminous vegetables, other than
farm-type machinery.

8437.10 - Machines for cleaning, sorting or grading

seed, grain or dried leguminous u Free Free Free Free Free Free Free Ex Ex 2.5%
vegetables
8437.80 - Other machinery u Free Free Free Free Free Free Ex Ex 2.5%
8437.90 - Parts kg Free Free Free Free Free Free 15% 5% 2.5%

84.38 Machinery, not specified or included

elsewhere in this chapter, for the
industrial preparation or
manufacture of food or drink, other
than machinery for the extraction or
preparation of animal or fixed
vegetable fats or oils.

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84.38 Machinery, not specified or included

elsewhere in this chapter, for the
industrial preparation or
manufacture of food or drink, other
than machinery for the extraction or
preparation of animal or fixed
vegetable or microbial fats or oils.

8438.10 - Bakery machinery and machinery for the

manufacture of macaroni, spaghetti or u Free Free Free Free Free Free 15% 5% 2.5%
similar products
8438.20 - Machinery for the manufacture of
u Free Free Free Free Free Free 15% 5% 2.5%
confectionery, cocoa or chocolate
8438.30 - Machinery for sugar manufacture u Free Free Free Free Free Free Free 15% 5% 2.5%
8438.40 - Brewery machinery u Free Free Free Free Free Free 15% 5% 2.5%
8438.50 - Machinery for the preparation of meat or
u Free Free Free Free Free 15% 5% 2.5%
poultry
8438.60 - Machinery for the preparation of fruits,
u Free Free Free Free Free Ex Ex 2.5%
nuts or vegetables
8438.80 - Other machinery :
8438.80.10 --- C.T.C and L.T.P tea machinery u Free Free Free Ex Ex 2.5%
8438.80.20 --- Colour separators for the tea industry u Free Free Free Ex Ex 2.5%
8438.80.30 --- Vertical type, electrostatic, stalk and fibre
u 5% Free Free Ex Ex 2.5%
extractor
8438.80.40 --- Other tea machinery u 1.5% Free Free 15% Ex 2.5%
8438.80.90 --- Other u Free Free Free 15% 7.5% 2.5%
8438.90 - Parts kg Free Free Free Free Free Free 15% 5% 2.5%

84.39 Machinery for making pulp of

fibrous cellulosic material or for
making or finishing paper or
paperboard.

8439.10 - Machinery for making pulp of fibrous

u Free Free Free Free Free Free 15% Ex 2.5%
cellulosic material
8439.20 - Machinery for making paper or
u Free Free Free Free Free Free 15% 5% 2.5%
paperboard
8439.30 - Machinery for finishing paper or
u Free Free Free Free Free Free 15% 5% 2.5%
paperboard
- Parts :
8439.91 -- Of machinery for making pulp of fibrous
kg Free Free Free Free Free Free 15% Ex 2.5%
cellulosic material
8439.99 -- Other kg Free Free Free Free Free Free 15% 5% 2.5%

84.40 Book-binding machinery, including

book-sewing machines.

8440.10 - Machinery u Free Free Free Free Free Free 15% 5% 2.5%
8440.90 - Parts kg Free Free Free Free Free Free 15% Ex 2.5%

84.41 Other machinery for making up

paper pulp, paper or paperboard,
including cutting machines of all
kinds.

8441.10 - Cutting machines u Free Free Free Free Free Free 15% 5% 2.5%

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8441.20 - Machines for making bags, sacks or

u Free Free Free Free Free Free Free 15% 5% 2.5%
envelopes
8441.30 - Machines for making cartons, boxes,
cases, tubes, drums or similar containers, u Free Free Free Free Free Free Free 15% 5% 2.5%
other than by moulding
8441.40 - Machines for moulding articles in paper
u Free Free Free Free Free Free 15% 5% 2.5%
pulp, paper or paperboard
8441.80 - Other machinery u Free Free Free Free Free Free Free 15% 5% 2.5%
8441.90 - Parts kg Free Free Free Free Free Free 15% 5% 2.5%

84.42 Machinery, apparatus and

equipment (other than the
machines of headings 84.56 to
84.65) for preparing or making
plates, cylinders or other printing
components; plates, cylinders and
other printing components; plates,
cylinders and lithographic stones,
prepared for printing purposes (for
example, planed, grained or
polished).

8442.30 - Machinery, apparatus and equipment u Free Free Free Free Free Free 15% 5% 2.5%
8442.40 - Parts of the foregoing machinery,
kg Free Free Free Free Free Free 15% Ex 2.5%
apparatus or equipment
8442.50 - Plates, cylinders and other printing
components; plates, cylinders and
lithographic stones, prepared for printing kg Free Free Free Free Free Free 15% 5% 2.5%
purposes (for example, planed, grained
or polished)

84.43 Printing machinery used for printing

by means of plates, cylinders and
other printing components of
heading 84.42; other printers,
copying machines and facsimile
machines, whether or not
combined; parts and accessories
thereof(+).

- Printing machinery used for printing by

means of plates, cylinders and other
printing components of heading 84.42 :
8443.11 -- Offset printing machinery, reel-fed u Free Free Free Free Free Free 15% 5% 2.5%
8443.12 -- Offset printing machinery, sheet-fed,
office type (using sheets with one side
not exceeding 22cm and the other side u Free Free Free Free Free Free 15% 5% 2.5%
not exceeding 36 cm in the unfolded
state)
8443.13 -- Other offset printing machinery u Free Free Free Free Free Free 15% 5% 2.5%
8443.14 -- Letterpress printing machinery, reelfed,
u Free Free Free Free Free Free 15% 5% 2.5%
excluding flexographic printing
8443.15 -- Letterpress printing machinery, other
than reelfed, excluding flexographic u Free Free Free Free Free Free 15% 5% 2.5%
printing
8443.16 -- Flexographic printing machinery u Free Free Free Free Free Free 15% 5% 2.5%
8443.17 -- Gravure printing machinery u Free Free Free Free Free Free 15% 5% 2.5%
8443.19 -- Other :
8443.19.10 --- For textile fabrics u Free Free Free Free Free Free Ex 5% 2.5%
8443.19.90 --- Other u Free Free Free Free Free Free 15% 5% 2.5%

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- Other printers, copying machines and

facsimile machines, whether or not
combined :
8443.31 -- Machines which perform two or more of
the functions of printing, copying or
facsimile transmission, capable of
connecting to an automatic data
processing machine or to a network :
8443.31.10 --- Combined with multi-colour copying
u L Free Free Free Free Free Free 15% 5% 2.5%
machines
8443.31.90 --- Other u Free Free Free Free Free Free 15% 7.5% 2.5%
8443.32 -- Other, capable of connecting to an
automatic data processing machine or to
a network :
8443.32.10 --- Multi-colour copying machines u L Free Free Free Free Free Free 15% 5% 2.5%
8443.32.20 --- Teleprinters u Free Free Free Free Free Free 15% Ex 2.5%
8443.32.30 --- Printers for textile fabrics u Free Free Free Free Free Free Ex 5% 2.5%
8443.32.40 --- Other printers u Free Free Free Free Free Free Ex 7.5% 2.5%
8443.32.90 --- Other u Free Free Free Free Free Free 15% 5% 2.5%
8443.39 -- Other :
8443.39.10 --- Multi-colour copying machines, whether
or not combined with printers and / or u L Free Free Free Free Free Free 15% 5% 2.5%
facsimile machines
8443.39.20 --- Printers for textile fabrics u Free Free Free Free Free Free Ex 5% 2.5%
8443.39.30 --- Other printers u Free Free Free Free Free Free Free 15% 5% 2.5%
8443.39.90 --- Other u Free Free Free Free Free Free 15% 5% 2.5%
- Parts and accessories :
8443.91 -- Parts and accessories of printing
machinery used for printing by means of
plates, cylinders and other printing kg Free Free Free Free Free Free 15% 5% 2.5%
components of heading 84.42

8443.99 -- Other :
8443.99.10 --- Parts and accessories of copying
kg Free Free Free Free Free Free 15% 5% 2.5%
machines
8443.99.20 --- Parts and accessories of facsimile
kg Free Free Free Free Free Free 15% 5% 2.5%
machines or teleprinters
8443.99.30 --- Parts and accessories of printers of
kg Free Free Free Free Free Free Ex 7.5% 2.5%
national subdivision 8443.32.40
8443.99.90 --- Other kg Free Free Free Free Free Free 15% 7.5% 2.5%

84.44 8444.00 Machines for extruding, drawing,

texturing or cutting man-made u Free Free Free Free Free Free Ex Ex 2.5%
textile materials.

84.45 Machines for preparing textile

fibers; spinning, doubling or
twisting machines and other
machinery for producing textile
yarns; textile reeling or winding
(including weft-winding) machines
and machines for preparing textile
yarns for use on the machines of
heading 84.46 or 84.47.

- Machines for preparing textile fibers :

8445.11 -- Carding machines u Free Free Free Free Free Free Ex Ex 2.5%
8445.12 -- Combing machines u Free Free Free Free Free Free Ex Ex 2.5%
8445.13 -- Drawing or roving machines u Free Free Free Free Free Free Ex Ex 2.5%
8445.19 -- Other u Free Free Free Free Free Free Ex Ex 2.5%

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8445.20 - Textile spinning machines u Free Free Free Free Free Free Ex Ex 2.5%
8445.30 - Textile doubling or twisting machines u Free Free Free Free Free Free Ex 5% 2.5%
8445.40 - Textile winding (including weft-winding)
u Free Free Free Free Free Free Ex Ex 2.5%
or reeling machines
8445.90 - Other u Free Free Free Free Free Free Ex Ex 2.5%

84.46 Weaving machines (looms).

8446.10 - For weaving fabrics of a width not

u Free Free Free Free Free Free Ex Ex 2.5%
exceeding 30 cm
- For weaving fabrics of a width exceeding
30 cm, shuttle type :
8446.21 -- Power looms u Free Free Free Free Free Free Ex 5% 2.5%
8446.29 -- Other u Free Free Free Free Free Free Ex 5% 2.5%
8446.30 - For weaving fabrics of a width exceeding
u Free Free Free Free Free Free Ex 5% 2.5%
30 cm, shuttleless type

84.47 Knitting machines, stitch-bonding

machines and machines for making
gimped yarn, tulle, lace,
embroidery, trimmings, braid or net
and machines for tufting.

- Circular knitting machines :

8447.11 -- With cylinder diameter not exceeding
u Free Free Free Free Free Free Ex Ex 2.5%
165 mm
8447.12 -- With cylinder diameter exceeding 165
u Free Free Free Free Free Free Ex 5% 2.5%
mm
8447.20 - Flat knitting machines; stitch-bonding
u Free Free Free Free Free Free Ex 5% 2.5%
machines
8447.90 - Other u Free Free Free Free Free Free Ex 5% 2.5%

84.48 Auxiliary machinery for use with

machines of heading 84.44, 84.45,
84.46 or 84.47 (for example,
dobbies, Jacquards, automatic stop
motions, shuttle changing
mechanisms); parts and accessories
suitable for use solely or principally
with the machines of this heading or
of heading 84.44, 84.45, 84.46 or
84.47 (for example, spindles and
spindle flyers, card clothing, combs,
extruding nipples, shuttles, healds
and heald-frames, hosiery needles).

- Auxiliary machinery for machines of

heading 84.44, 84.45, 84.46 or 84.47 :

8448.11 -- Dobbies and jacquards; card reducing,

copying, punching or assembling kg Free Free Free Free Free Free Ex Ex 2.5%
machines for use therewith
8448.19 -- Other kg Free Free Free Free Free Free Ex Ex 2.5%
8448.20 - Parts and accessories of machines of
heading 84.44 or of their auxiliary kg Free Free Free Free Free Free Ex Ex 2.5%
machinery

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- Parts and accessories of machines of

heading 84.45 or of their auxiliary
machinery :
8448.31 -- Card clothing kg Free Free Free Free Free Free Ex Ex 2.5%
8448.32 -- Of machines for preparing textile fibers,
kg Free Free Free Free Free Free Ex Ex 2.5%
other than card clothing
8448.33 -- Spindles, spindle flyers, spinning rings
kg Free Free Free Free Free Free Ex Ex 2.5%
and ring travellers
8448.39 -- Other kg Free Free Free Free Free Free Ex Ex 2.5%
- Parts and accessories of weaving
machines (looms) or of their auxiliary
machinery :
8448.42 -- Reeds for looms, healds and heald-
kg Free Free Free Free Free Free Ex Ex 2.5%
frames
8448.49 -- Other kg Free Free Free Free Free Free Ex 5% 2.5%

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- Parts and accessories of machines of

heading 84.47 or of their auxiliary
machinery :
8448.51 -- Sinkers, needles and other articles used
kg Free Free Free Free Free Free Ex 5% 2.5%
in forming stitches
8448.59 -- Other kg Free Free Free Free Free Free Ex 5% 2.5%

84.49 8449.00 Machinery for the manufacture or

finishing of felt or nonwovens in the
piece or in shapes, including kg Free Free Free Free Free Free 15% 5% 2.5%
machinery for making felt hats;
blocks for making hats.

84.50 Household or laundry-type washing

machines, including machines
which both wash and dry(+).

- Machines, each of a dry linen capacity

not exceeding 10 kg :
8450.11 -- Fully-automatic machines :
8450.11.10 --- Unassembled in completely knocked-
u 20% 15% 5%
down form 25% 100% 2.5%
8450.11.20 --- Used / reconditioned u L/TB 20% 15% Ex 10% 25% 100% 2.5%
--- Other, top loading :
8450.11.31 ---- Of a dry linen capacity less than 4 kg 20% or 10% or
u TS Rs.4400/= 15% 5% Rs.2200/=
per u per u 25% 100% 2.5%
8450.11.32 ---- Of a dry linen capacity exceeding 4 kg 20% or 10% or
and not exceeding 5.5 kg u TS Rs.5400/= 15% 5% Rs.2600/=
per u per u 25% 100% 2.5%
8450.11.33 ---- Of a dry linen capacity exceeding 5.5 kg 20% or 10% or
and not exceeding 7.5 kg u TS Rs.6300/= 15% 5% Rs.3100/=
per u per u 25% 100% 2.5%
8450.11.34 ---- Of a dry linen capacity exceeding 7.5 kg 20% or 10% or
and not exceeding 9.5 kg u TS Rs7000/= 15% 5% Rs.3500/=
per u per u 25% 100% 2.5%
8450.11.39 ---- Other u TS 20% 15% 5% 10% 25% 100% 2.5%
--- Other, front loading :
8450.11.41 ---- Of a dry linen capacity less than 4 kg 20% or 10% or
u TS Rs.5400/= 15% 5% Rs.2600/=
per u per u 25% 100% 2.5%
8450.11.42 ---- Of a dry linen capacity exceeding 4 kg 20% or 10% or
and not exceeding 5.5 kg u TS Rs.6700/= 15% 5% Rs.3300/=
per u per u 25% 100% 2.5%
8450.11.43 ---- Of a dry linen capacity exceeding 5.5 kg 20% or 10% or
and not exceeding 7.5 kg u TS Rs.7700/= 15% 5% Rs.3800/=
per u per u 25% 100% 2.5%
8450.11.44 ---- Of a dry linen capacity exceeding 7.5 kg 20% or 10% or
and not exceeding 9.5 kg u TS Rs.8800/= 15% 5% Rs.4400/=
per u per u 25% 100% 2.5%
8450.11.49 ---- Other u 20% 15% 5% 10% 25% 100% 2.5%
8450.12 -- Other machines, with built-in centrifugal
drier :
8450.12.10 --- Unassembled in completely knocked-
u 20% 15% 7.5%
down form 25% 100% 2.5%
8450.12.20 --- Used / reconditioned u L/TB 20% 15% Ex 10% 25% 100% 2.5%
--- Other :

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8450.12.31 ---- Of a dry linen capacity less than 4 kg 20% or 10% or

u TS Rs.2200/= 15% 7.5% Rs.1000/=
per u per u 25% 100% 2.5%
8450.12.32 ---- Of a dry linen capacity exceeding 4 kg 20% or 10% or
and not exceeding 5.5 kg u TS Rs.3100/= 15% 7.5% Rs.1500/=
per u per u 25% 100% 2.5%
8450.12.33 ---- Of a dry linen capacity exceeding 5.5 kg 20% or 10% or
and not exceeding 7.5 kg u TS Rs.4200/= 15% 7.5% Rs.2000/=
per u per u 25% 100% 2.5%
8450.12.34 ---- Of a dry linen capacity exceeding 7.5 kg 20% or 10% or
and not exceeding 9.5 kg u TS Rs.5400/= 15% 7.5% Rs.2600/=
per u per u 25% 100% 2.5%
8450.12.39 ---- Other u 20% 15% 7.5% 10% 25% 100% 2.5%
8450.19 -- Other :
8450.19.10 --- Unassembled in completely knocked-
u 15% 15% 7.5% 0%
down form 25% 100% 2.5%
8450.19.20 --- Used / reconditioned u L/TB 20% 15% Ex 10% 25% 100% 2.5%
--- Other :
8450.19.31 ---- Of a dry linen capacity less than 4 kg 20% or 10% or
u TS Rs.2200/= 15% 7.5% Rs.1000/=
per u per u 25% 100% 2.5%
8450.19.32 ---- Of a dry linen capacity exceeding 4 kg 20% or 10% or
and not exceeding 5.5 kg u TS Rs.3100/= 15% 7.5% Rs.1500/=
per u per u 25% 100% 2.5%
8450.19.33 ---- Of a dry linen capacity exceeding 5.5 kg 20% or 10% or
and not exceeding 7.5 kg u TS Rs.4200/= 15% 7.5% Rs.2000/=
per u per u 25% 100% 2.5%
8450.19.34 ---- Of a dry linen capacity exceeding 7.5 kg 20% or 10% or
and not exceeding 9.5 kg u TS Rs.5400/= 15% 7.5% Rs.2600/=
per u per u 25% 100% 2.5%
8450.19.39 ---- Other u TS 20% 15% 7.5% 10% 25% 100% 2.5%
8450.20 - Machines, each of a dry linen capacity
u Free Free Free Free Free Free 15% 7.5%
exceeding 10 kg 2.5%
8450.90 - Parts:
8450.90.10 --- Cabinets with or without other
u Free Free Free Free Free 15% 15% 5%
omponents 2.5%
8450.90.90 --- Other u Free Free Free Free Free Free 15% 5% 2.5%

84.51 Machinery (other than machines of

heading 84.50) for washing,
cleaning, wringing, drying, ironing,
pressing (including fusing presses),
bleaching, dyeing, dressing,
finishing, coating or impregnating
textile yarns, fabrics or made up
textile articles and machines for
applying the paste to the base fabric
or other support used in the
manufacture of floor coverings such
as linoleum; machines for reeling,
unreeling, folding, cutting or
pinking textile fabrics.
8451.10 - Dry-cleaning machines u Free Free Free Free Free Free 15% 7.5% 2.5%
- Drying machines :
8451.21 -- Each of a dry linen capacity not
u Free Free Free Free Free Free 15% 7.5% 2.5%
exceeding 10 kg
8451.29 -- Other u Free Free Free Free Free Free 15% 7.5% 2.5%
8451.30 - Ironing machines and presses (including
u Free Free Free Free Free Free 15% 5% 2.5%
fusing presses)

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8451.40 - Washing, bleaching or dyeing machines :

8451.40.10 --- For textile yarns and fabrics u Free Free Free Free Free Free Ex 5% 2.5%
8451.40.90 --- Other u Free Free Free Free Free Free 15% 5% 2.5%
8451.50 - Machines for reeling, unreeling, folding,
cutting or pinking textile fabrics u Free Free Free Free Free Free Ex 5% 2.5%

8451.80 - Other machinery :

8451.80.10 --- For finishing textile fabrics u Free Free Free Free Free Free Ex 5% 2.5%
8451.80.90 --- Other u Free Free Free Free Free Free 15% 7.5% 2.5%
8451.90 - Parts kg Free Free Free Free Free Free Ex 5% 2.5%

84.52 Sewing machines, other than book-

sewing machines of heading 84.40;
furniture, bases and covers specially
designed for sewing machines;
sewing machine needles(+).

8452.10 - Sewing machines of the household type :

8452.10.10 --- Completely knocked-down, excluding

u Free Free 15% 7.5% 5% 2.5%
furniture and stands
8452.10.90 --- Other u 16% 16.7% 20% 15% 7.5% 5% 2.5%
- Other sewing machines :
8452.21 -- Automatic units u Free Free Free Free Free Free 15% 5% 2.5%
8452.29 -- Other u Free Free Free Free Free Free Free 15% 5% 2.5%
8452.30 - Sewing machine needles kg Free Free Free Free Free Free Free 15% 5% 2.5%
8452.90 - Furniture, bases and covers for sewing
machines and parts thereof; other parts
of sewing machines :
8452.90.10 --- Furniture, bases and covers for sewing
kg 18.0% Free Free 5% 5% 16.7% 20% 15% 5% 10% 2.5%
machines and parts thereof
8452.90.90 --- Other parts of sewing machines kg Free Free Free Free Free Free Free 15% 5% 2.5%

84.53 Machinery for preparing, tanning or

working hides, skins or leather or
for making or repairing footwear or
other articles of hides, skins or
leather, other than sewing
machines.

8453.10 - Machinery for preparing, tanning or

u Free Free Free Free Free Free Ex 5% 2.5%
working hides, skins or leather
8453.20 - Machinery for making or repairing
u Free Free Free Free Free Free Ex 5% 2.5%
footwear
8453.80 - Other machinery u Free Free Free Free Free Free Ex 5% 2.5%
8453.90 - Parts kg Free Free Free Free Free Free 15% 5% 2.5%

84.54 Converters, ladles, ingot moulds and

casting machines, of a kind used in
metallurgy or in metal foundries.

8454.10 - Converters u Free Free Free Free Free Free Ex Ex 2.5%

8454.20 - Ingot moulds and ladles u Free Free Free Free Free Free 15% 5% 2.5%
8454.30 - Casting machines u Free Free Free Free Free Free 15% 5% 2.5%
8454.90 - Parts kg Free Free Free Free Free Free 15% 5% 2.5%

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84.55 Metal-rolling mills and rolls

therefor.

8455.10 - Tube mills u Free Free Free Free Free Free 15% 5% 2.5%
- Other rolling mills :
8455.21 -- Hot or combination hot and cold u Free Free Free Free Free Free 15% 5% 2.5%
8455.22 -- Cold u Free Free Free Free Free Free 15% 5% 2.5%
8455.30 - Rolls for rolling mills u Free Free Free Free Free Free 15% 5% 2.5%
8455.90 - Other parts kg Free Free Free Free Free Free 15% 5% 2.5%

84.56 Machine-tools for working any

material by removal of material, by
laser or other light or photon beam,
ultrasonic, electro-discharge,
electro-chemical, electron beam,
ionic-beam or plasma arc processes;
water-jet cutting machines.

- Operated by laser or other light or

photon beam processes :
8456.11 -- Operated by laser u Free Free Free Free Free Free Free 15% 5% 2.5%
8456.12 -- Operated by other light or photon beam
u Free Free Free Free Free Free Free 15% 5% 2.5%
processes
8456.20 - Operated by ultrasonic processes u Free Free Free Free Free Free Free 15% 5% 2.5%
8456.30 - Operated by electro-discharge processes u Free Free Free Free Free Free Free 15% 5% 2.5%
8456.40 - Operated by plasma arc processes u Free Free Free Free Free Free Free 15% 5% 2.5%
8456.50 - Water-jet cutting machines u Free Free Free Free Free Free Free 15% 5% 2.5%
8456.90 - Other u Free Free Free Free Free Free Free 15% 5% 2.5%

84.57 Machining centres, unit

construction machines (single
station) and multi-station transfer
machines, for working metal.

8457.10 - Machining centres u Free Free Free Free Free Free 15% 5% 2.5%
8457.20 - Unit construction machines (single
u Free Free Free Free Free Free 15% Ex 2.5%
station)
8457.30 - Multi-station transfer machines u Free Free Free Free Free Free 15% 5% 2.5%

84.58 Lathes (including turning centres)

for removing metal(+).

- Horizontal lathes :
8458.11 -- Numerically controlled u Free Free Free Free Free Free 15% 5% 2.5%
8458.19 -- Other u Free Free Free Free Free Free 15% 5% 2.5%
- Other lathes :
8458.91 -- Numerically controlled u Free Free Free Free Free Free 15% 5% 2.5%
8458.99 -- Other u Free Free Free Free Free Free 15% 5% 2.5%

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84.59 Machine-tools (including way-type

unit head machines) for drilling,
boring, milling, threading or tapping
by removing metal, other than
lathes (including turning centres) of
heading 84.58 (+).

8459.10 - Way-type unit head machines u Free Free Free Free Free Free 15% Ex 2.5%
- Other drilling machines :
8459.21 -- Numerically controlled u Free Free Free Free Free Free 15% Ex 2.5%
8459.29 -- Other u Free Free Free Free Free Free 15% 5% 2.5%
- Other boring-milling machines :
8459.31 -- Numerically controlled u Free Free Free Free Free Free 15% Ex 2.5%
8459.39 -- Other u Free Free Free Free Free Free 15% Ex 2.5%
- Other boring machines :
8459.41 -- Numerically controlled u Free Free Free Free Free Free 15% 5% 2.5%
8459.49 -- Other u Free Free Free Free Free Free 15% Ex 2.5%
- Milling machines, knee-type :
8459.51 -- Numerically controlled u Free Free Free Free Free Free 15% Ex 2.5%
8459.59 -- Other u Free Free Free Free Free Free 15% 5% 2.5%
- Other milling machines :
8459.61 -- Numerically controlled u Free Free Free Free Free Free 15% 5% 2.5%
8459.69 -- Other u Free Free Free Free Free Free 15% 5% 2.5%
8459.70 - Other threading or tapping machines u Free Free Free Free Free Free 15% 5% 2.5%

84.60 Machine-tools for deburring,

sharpening, grinding, honing,
lapping, polishing or otherwise
finishing metal or cermets by means
of grinding stones, abrasives or
polishing products, other than gear
cutting, gear grinding or gear
finishing machines of heading 84.61
(+).

- Flat-surface grinding machines :

8460.12 -- Numerically controlled u Free Free Free Free Free Free 15% Ex 2.5%
8460.19 -- Other u Free Free Free Free Free Free Free 15% Ex 2.5%
- Other grinding machines :
8460.22 -- Centreless grinding machines,
u Free Free Free Free Free Free Free 15% 5% 2.5%
numerically controlled
8460.23 -- Other cylindrical grinding machines,
u Free Free Free Free Free Free Free 15% 5% 2.5%
numerically controlled
8460.24 -- Other, numerically controlled u Free Free Free Free Free Free Free 15% 5% 2.5%
8460.29 -- Other u Free Free Free Free Free Free Free 15% 5% 2.5%

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- Sharpening (tool or cutter grinding)

machines :
8460.31 -- Numerically controlled u Free Free Free Free Free Free 15% Ex 2.5%
8460.39 -- Other u Free Free Free Free Free Free 15% 5% 2.5%
8460.40 - Honing or lapping machines u Free Free Free Free Free Free 15% Ex 2.5%
8460.90 - Other u Free Free Free Free Free Free Free 15% 5% 2.5%

84.61 Machine-tools for planning,

shaping, slotting, broaching, gear
cutting, gear grinding or gear
finishing, sawing, cutting-off and
other machine-tools working by
removing metal or cermets, not
elsewhere specified or included.

8461.20 - Shaping or slotting machines u Free Free Free Free Free Free 15% Ex 2.5%
8461.30 - Broaching machines u Free Free Free Free Free Free 15% Ex 2.5%
8461.40 - Gear cutting, gear grinding or gear
u Free Free Free Free Free Free 15% Ex 2.5%
finishing machines
8461.50 - Sawing or cutting-off machines u Free Free Free Free Free Free 15% 5% 2.5%
8461.90 - Other u Free Free Free Free Free Free 15% 5% 2.5%

84.62 Machine-tools (including presses)

for working metal by forging,
hammering or die-stamping;
machine-tools (including presses)
for working metal by bending,
folding, straightening, flattening,
shearing, punching or notching;
presses for working metal or metal
carbides, not specified above(+).

84.62 Machine-tools (including presses)

for working metal by forging,
hammering or die forging
(excluding rolling mills); machine-
tools (including presses, slitting
lines and cut-to-length lines) for
working metal by bending, folding,
straightening, flattening, shearing,
punching or notching or nibbling
(excluding draw-benches); presses
for working metal or metal carbides,
not specified above.

8462.10.00 - Forging or die-stamping machines

u Free Free Free Free Free Free 15% 5% 2.5%
(including presses) and hammers
- Bending, folding, straightening or
flattening machines (including presses) :
8462.21.00 -- Numerically controlled u Free Free Free Free Free Free 15% 5% 2.5%
8462.29.00 -- Other u Free Free Free Free Free Free 15% 5% 2.5%
- Shearing machines (including presses),
other than combined punching and
shearing machines :
8462.31.00 -- Numerically controlled u Free Free Free Free Free Free 15% 5% 2.5%
8462.39.00 -- Other u Free Free Free Free Free Free 15% 5% 2.5%

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- Punching or notching machines (including

presses), including combined punching
and shearing machines :

8462.41.00 -- Numerically controlled u Free Free Free Free Free Free 15% 5% 2.5%
8462.49.00 -- Other u Free Free Free Free Free Free 15% 5% 2.5%
- Other :
8462.91.00 -- Hydraulic presses u Free Free Free Free Free Free 15% 5% 2.5%
8462.99.00 -- Other u Free Free Free Free Free Free 15% 5% 2.5%
- Hot forming machines for forging, die
forging (including presses) and hot
hammers :
8462.11 -- Closed die forging machines u Free Free Free Free Free Free 15% 5% 2.5%
8462.19 -- Other u Free Free Free Free Free Free 15% 5% 2.5%
- Bending, folding, straightening or
flattening machines (including press
breakes) for flat products :
8462.22 -- Profile forming machines u Free Free Free Free Free Free 15% 5% 2.5%
8462.23 -- Numerically controlled press brakes u Free Free Free Free Free Free 15% 5% 2.5%
8462.24 -- Numerically controlled panel benders u Free Free Free Free Free Free 15% 5% 2.5%
8462.25 -- Numerically controlled roll forming
u Free Free Free Free Free Free 15% 5% 2.5%
machines
8462.26 -- Other Numerically controlled bending,
folding, straightening or flattening u Free Free Free Free Free Free 15% 5% 2.5%
machines
8462.29 -- Other u Free Free Free Free Free Free 15% 5% 2.5%
- Slitting lines, cut-to-length lines and
other shearing machines (excluding
presses) for flat products, other than
combined punching and shearing
machines :
8462.32 -- slitting lines and cut-to-length lines u Free Free Free Free Free Free 15% 5% 2.5%
8462.33 -- Numerically controlled shearing machines
u Free Free Free Free Free Free 15% 5% 2.5%
8462.39 -- Other u Free Free Free Free Free Free 15% 5% 2.5%
- Punching, notching or nibbling machines
(excluding presses) for flat products
including combined punching and
shearing machines :
8462.42 -- Numerically controlled u Free Free Free Free Free Free 15% 5% 2.5%
8462.49 -- Other u Free Free Free Free Free Free 15% 5% 2.5%
- Machines for working tube, pipe, hollow
sections and bar (excluding presses):
8462.51 -- Numerically controlled u Free Free Free Free Free Free 15% 5% 2.5%
8462.59 -- Other u Free Free Free Free Free Free 15% 5% 2.5%
- Cold metal working presses :
8462.61 -- Hydraulic presses u Free Free Free Free Free Free 15% 5% 2.5%
8462.62 -- Mechanical presses u Free Free Free Free Free Free 15% 5% 2.5%
8462.63 -- Servo-presses u Free Free Free Free Free Free 15% 5% 2.5%
8462.69 -- Other u Free Free Free Free Free Free 15% 5% 2.5%
8462.90 - Other u Free Free Free Free Free Free 15% 5% 2.5%

84.63 Other machine-tools for working

metal or cermets, without removing
material.

8463.10 - Draw-benches for bars, tubes, profiles,

u Free Free Free Free Free Free 15% 5% 2.5%
wire or the like
8463.20 - Thread rolling machines u Free Free Free Free Free Free Free 15% 5% 2.5%
8463.30 - Machines for working wire u Free Free Free Free Free Free Free 15% 5% 2.5%
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8463.90 - Other u Free Free Free Free Free Free Free 15% 5% 2.5%

84.64 Machine-tools for working stone,

ceramics, concrete, asbestos-
cement or like mineral materials or
for cold working glass(+).

8464.10 - Sawing machines u Free Free Free Free Free Free 15% Ex 2.5%
8464.20 - Grinding or polishing machines u Free Free Free Free Free Free 15% Ex 2.5%
8464.90 - Other u Free Free Free Free Free Free 15% Ex 2.5%

84.65 Machine-tools (including machines

for nailing, stapling, glueing or
otherwise assembling) for working
wood, cork, bone, hard rubber, hard
plastics or similar hard materials.

8465.10 - Machines which can carry out different

types of machining operations without u Free Free Free Free Free Free Free 15% 5% 2.5%
tool change between such operations
8465.20 - Machining centres u Free Free Free Free Free Free 15% 5% 2.5%
- Other :
8465.91 -- Sawing machines u Free Free Free Free Free Free 15% 5% 2.5%
8465.92 -- Planing, milling or moulding (by cutting)
u Free Free Free Free Free Free 15% 5% 2.5%
machines
8465.93 -- Grinding, sanding or polishing machines u Free Free Free Free Free Free 15% 5% 2.5%
8465.94 -- Bending or assembling machines u Free Free Free Free Free Free 15% 5% 2.5%
8465.95 -- Drilling or morticing machines u Free Free Free Free Free Free 15% 5% 2.5%
8465.96 -- Splitting, slicing or paring machines u Free Free Free Free Free Free 15% 5% 2.5%
8465.99 -- Other u Free Free Free Free Free Free 15% 5% 2.5%

84.66 Parts and accessories suitable for

use solely or principally with the
machinesof headings 84.56 to
84.65, including work or tool
holders, self-opening dieheads,
dividing heads and other special
attachments for the machines; tool
holders for any type of tool for
working in the hand.

8466.10 - Tool holders and self-opening dieheads kg Free Free Free Free Free Free 15% 5% 2.5%
8466.20 - Work holders kg Free Free Free Free Free Free 15% 5% 2.5%
8466.30 - Dividing heads and other special
kg Free Free Free Free Free Free 15% 5% 2.5%
attachments for machines
- Other :
8466.91 -- For machines of heading 84.64 kg Free Free Free Free Free Free 15% 5% 2.5%
8466.92 -- For machines of heading 84.65 kg Free Free Free Free Free Free Con 5% 2.5%
8466.93 -- For machines of headings 84.56 to 84.61
kg Free Free Free Free Free Free 15% 5% 2.5%
8466.94 -- For machines of heading 84.62 or 84.63
kg Free Free Free Free Free Free 15% 5% 2.5%

84.67 Tools for working in the hand,

pneumatic, hydraulic or with self-
contained electric or non-electric
motor.

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- Pneumatic :
8467.11 -- Rotary type (including combined rotary-
u Free Free Free Free Free Free 15% 5% 2.5%
percussion)
8467.19 -- Other u Free Free Free Free Free Free 15% 5% 2.5%
- With self-contained electric motor :
8467.21 -- Drills of all kinds u Free Free Free Free Free Free 15% 5% 2.5%
8467.22 -- Saws u L Free Free Free Free Free Free 15% 5% 2.5%
8467.29 -- Other u Free Free Free Free Free Free 15% 5% 2.5%
- Other tools :
8467.81 -- Chain saws u B Free Free Free Free Free Free 15% 5% 2.5%
8467.89 -- Other u Free Free Free Free Free Free 15% 5% 2.5%
- Parts :
8467.91 -- Of chain saws kg Free Free Free Free Free Free 15% 5% 2.5%
8467.92 -- Of pneumatic tools kg Free Free Free Free Free Free 15% 5% 2.5%
8467.99 -- Other kg Free Free Free Free Free Free 15% 5% 2.5%

84.68 Machinery and apparatus for

soldering, brazing or welding,
whether or not capable of cutting,
other than those of heading 85.15;
gas-operated surface tempering
machines and appliances.

8468.10 - Hand-held blow pipes u Free Free Free Free Free Free 15% Ex 2.5%
8468.20 - Other gas-operated machinery and
u Free Free Free Free Free Free 15% 5% 2.5%
apparatus
8468.80 - Other machinery and apparatus u Free Free Free Free Free Free 15% 5% 2.5%
8468.90 - Parts kg Free Free Free Free Free Free 15% 5% 2.5%

[84.69]

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84.70 Calculating machines and pocket-

size data recording, reproducing
and displaying machines with
calculating functions; accounting
machines, postage-franking
machines, ticket-issuing machines
and similar machines, incorporating
a calculating device; cash registers.

8470.10 - Electronic calculators capable of

operation without an external source of
electric power and pocket-size data u Free Free Free Free Free Free Ex 5% 2.5%
recording, reproducing and displaying
machines with calculating functions
- Other electronic calculating machines :
8470.21 -- Incorporating a printing device u Free Free Free Free Free Free 15% 5% 2.5%
8470.29 -- Other u Free Free Free Free Free Free 15% 5% 2.5%
8470.30 - Other calculating machines u Free Free Free Free Free Free 15% Ex 2.5%
8470.50 - Cash registers u Free Free Free Free Free Free 15% 5% 2.5%
8470.90 - Other u Free Free Free Free Free Free 15% 5% 2.5%

84.71 Automatic data processing

machines and units thereof;
magnetic or optical readers,
machines for transcribing data on to
data media in coded form and
machines for processing such data,
not elsewhere specified or included.

8471.30 - Portable automatic data processing

machines, weighing not more than 10 kg,
consisting of at least a central processing
unit, a keyboard and a display :

8471.30.10 --- Used / reconditioned u L/TB Free Free Free Free Free Free Ex 5% 2.5%
8471.30.90 --- Other u Free Free Free Free Free Free Ex 5% 2.5%
- Other automatic data processing
machines :
8471.41 -- Comprising in the same housing at least
a central processing unit and an input
and output unit, whether or not
combined :
8471.41.10 --- Used / reconditioned u L/TB Free Free Free Free Free Free Ex 5% 2.5%
8471.41.90 --- Other u Free Free Free Free Free Free Ex 5% 2.5%
8471.49 -- Other, presented in the form of systems :

8471.49.10 --- Used / reconditioned u L/TB Free Free Free Free Free Free Ex 5% 2.5%
8471.49.90 --- Other u Free Free Free Free Free Free Ex 5% 2.5%
8471.50 - Processing units other than those of
subheading 8471.41 or 8471.49, whether
or not containing in the same housing
one or two of the following types of unit:
storage units, input units, output units :

8471.50.10 --- Used / reconditioned u L/TB Free Free Free Free Free Free Ex 5% 2.5%
8471.50.90 --- Other u Free Free Free Free Free Free Ex 5% 2.5%
8471.60 - Input or output units, whether or not
containing storage units in the same u Free Free Free Free Free Free Ex 5% 2.5%
housing

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8471.70 - Storage units u Free Free Free Free Free Free Ex 7.5% 2.5%
8471.80 - Other units of automatic data processing
u Free Free Free Free Free Free Ex 5% 2.5%
machines
8471.90 - Other u Free Free Free Free Free Free Ex 5% 2.5%

84.72 Other office machines (for example,

hectograph or stencil duplicating
machines, addressing machines,
automatic banknote dispensers,
coin-sorting machines, coin-
counting or wrapping machines,
pencil-sharpening machines,
perforating or stapling machines).

8472.10 - Duplicating machines u Free Free Free Free Free Free 15% 5% 2.5%
8472.30 - Machines for sorting or folding mail or for
inserting mail in envelopes or bands,
machines for opening, closing or sealing u Free Free Free Free Free Free 15% 5% 2.5%
mail and machines for affixing or
canceling postage stamps
8472.90 - Other :
8472.90.10 --- Braille type writers u Free Free Free Free Free Free Free 15% Ex 2.5%
8472.90.90 --- Other u Free Free Free Free Free Free Free 15% Ex 2.5%

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84.73 Parts and accessories (other than

covers, carrying cases and the like)
suitable for use solely or principally
with the machines of headings
84.70 to 84.72.

- Parts and accessories of the machines of

heading 84.70 :
8473.21 -- Of the electronic calculating machines of
subheading 8470.10, 8470.21 or 8470.29 kg Free Free Free Free Free Free 15% 5% 2.5%

8473.29 -- Other kg Free Free Free Free Free Free 15% 5% 2.5%
8473.30 - Parts and accessories of the machines of
heading 84.71 :
8473.30.10 --- Used / reconditioned mother boards kg Free Free Free Free Free Free Ex 5% 2.5%
8473.30.90 --- Other kg Free Free Free Free Free Free Ex 5% 2.5%
8473.40 - Parts and accessories of the machines of
heading 84.72 :
8473.40.10 --- Parts for braille type writers kg Free Free Free Free Free Free 15% Ex 2.5%
8473.40.90 --- Other kg Free Free Free Free Free Free 15% 5% 2.5%
8473.50 - Parts and accessories equally suitable for
use with the machines of two or more of
the headings 84.70 to 84.72 :
8473.50.10 --- Parts for braille type writers kg Free Free Free Free Free Free 15% Ex 2.5%
8473.50.90 --- Other kg Free Free Free Free Free Free 15% 5% 2.5%

84.74 Machinery for sorting, screening,

separating, washing, crushing,
grinding, mixing or kneading earth,
stone, ores or other mineral
substances, in solid (including
powder or paste) form; machinery
for agglomerating, shaping or
moulding solid mineral fuels,
ceramic paste, unhardened
cements, plastering materials or
other mineral products in powder or
paste form; machines for forming
foundry moulds of sand.

8474.10 - Sorting, screening, separating or washing

u Free Free Free Free Free Ex 5% 2.5%
machines
8474.20 - Crushing or grinding machines u Free Free Free Free Free Ex 5% 2.5%
- Mixing or kneading machines :
8474.31 -- Concrete or mortar mixers u Free Free Free Free Free Ex 5% 2.5%
8474.32 -- Machines for mixing mineral substances
u Free Free Free Free Free Ex 5% 2.5%
with bitumen
8474.39 -- Other u Free Free Free Free Free Ex 5% 2.5%
8474.80 - Other machinery u Free Free Free Free Free Ex 5% 2.5%
8474.90 - Parts kg Free Free Free Free Free Free Ex 5% 2.5%

84.75 Machines for assembling electric or

electronic lamps, tubes or valves or
flashbulbs, in glass envelopes;
machines for manufacturing or hot
working glass or glassware.

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8475.10 - Machines for assembling electric or

electronic lamps, tubes or valves or u Free Free Free Free Free Free 15% Ex 2.5%
flashbulbs, in glass envelopes
- Machines for manufacturing or hot
working glass or glassware :
8475.21 -- Machines for making optical fibres and
u Free Free Free Free Free Free 15% Ex 2.5%
preforms thereof
8475.29 -- Other u Free Free Free Free Free Free 15% 5% 2.5%
8475.90 - Parts kg Free Free Free Free Free Free 15% 5% 2.5%

84.76 Automatic goods-vending machines

(for example, postage stamp,
cigarette, food or beverage
machines), including money-
changing machines.

- Automatic beverage-vending machines :

8476.21 -- Incorporating heating or refrigerating

u Free Free Free Free Free Free 15% 5% 2.5%
devices
8476.29 -- Other u Free Free Free Free Free Free 15% 5% 2.5%
- Other machines :
8476.81 -- Incorporating heating or refrigerating
u Free Free Free Free Free Free 15% Ex 2.5%
devices
8476.89 -- Other u Free Free Free Free Free Free 15% 5% 2.5%
8476.90 - Parts kg Free Free Free Free Free Free 15% 5% 2.5%

84.77 Machinery for working rubber or

plastics or for the manufacture of
products from these materials, not
specified or included elsewhere in
this Chapter.

8477.10 - Injection-moulding machines u Free Free Free Free Free Free Ex 5% 2.5%
8477.20 - Extruders u Free Free Free Free Free Free Ex 5% 2.5%
8477.30 - Blow moulding machines u Free Free Free Free Free Free Ex 5% 2.5%
8477.40 - Vacuum moulding machines and other
u Free Free Free Free Free Free Ex 5% 2.5%
thermoforming machines
- Other machinery for moulding or
otherwise forming :
8477.51 -- For moulding or retreading pneumatic
tyres or for moulding or otherwise u Free Free Free Free Free Free Ex 5% 2.5%
forming inner tubes
8477.59 -- Other u Free Free Free Free Free Free Ex 5% 2.5%
8477.80 - Other machinery u Free Free Free Free Free Free Ex 5% 2.5%
8477.90 - Parts kg Free Free Free Free Free Free Ex 5% 2.5%

84.78 Machinery for preparing or making

up tobacco, not specified or
included elsewhere in this Chapter.

8478.10 - Machinery u Free Free Free Free Free Free 15% 5% 2.5%
8478.90 - Parts kg Free Free Free Free Free Free 15% 5% 2.5%

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 Preferential Duty S
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HS Hdg HS Code Description Unit VAT PAL Cess SSCL C
SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.D) Customs Duty
L

84.79 Machines and mechanical

appliances having individual
functions, not specified or included
elsewhere in this Chapter.

8479.10 - Machinery for public works, building or

u Free Free Free Free Free Free 15% 5% 2.5%
the like
8479.20 - Machinery for the extraction or
preparation of animal or fixed vegetable
fats or oils :
8479.20 - Machinery for the extraction or
preparation of animal or fixed vegetable
or microbial fats or oils :
8479.20.10 --- Special grinders, crushers, or presses for
u Free Free 5% 5% 16.7% 20% 15% 5% 10% 2.5%
oil seeds or oleaginous fruits
8479.20.90 --- Other u Free Free Free Free Free Free 15% 5% 2.5%
8479.30 - Presses for the manufacture of particle
board or fibre building board of wood or
other ligneous materials and other u Free Free Free Free Free Free Con 5% 2.5%
machinery for treating wood or cork

8479.40 - Rope or cable-making machines u Free Free Free Free Free Free 15% 5% 2.5%
8479.50 - Industrial robots, not elsewhere specified
u Free Free Free Free Free Free 15% 5% 2.5%
or included
8479.60 - Evaporative air coolers u Free Free Free Free Free Free 15% 5% 2.5%
- Passenger boarding bridges :
8479.71 -- Of a kind used in airports u Free Free Free Free Free Free Free 15% 5% 2.5%
8479.79 -- Other u Free Free Free Free Free Free Free 15% 5% 2.5%
- Other machines and mechanical
appliances :
8479.81 -- For treating metal, including electric wire
u Free Free Free Free Free Free Free 15% 5% 2.5%
coil-winders
8479.82 -- Mixing, kneading, crushing, grinding,
screening, sifting, homogenising, u Free Free Free Free Free Con 5% 2.5%
emulsifying or stirring machines
8479.83 -- Cold isostatic presses u Free Free Free Free Free Free Free 15% 5% 2.5%
8479.89 -- Other :
8479.89.10 --- Digital electronic educational equipment u Free Free Free Free Free Free Free Ex 5% 2.5%
8479.89.20 --- Liquid petroleum (LP) gas conversion kit
u Free Free Free Free Free Free Free Ex Ex 2.5%
for auto-trishaws
8479.89.30 --- Silos equipped with relevant optional
u Free Free Free Free Free Free Free Ex 5% 2.5%
mechanical apparatus
8479.89.40 --- Industrial racking systems equipped with
relevant optional mechanical apparatus u Free Free Free Free Free Free Free Ex 5% 2.5%

8479.89.50 --- Solar tracker without solar cells u Free Free Free Ex Ex 2.5%
8479.89.90 --- Other u Free Free Free Free Free Free Free Con 5% 2.5%
8479.90 - Parts kg Free Free Free Free Free Free Free Con 5% 2.5%

84.80 Moulding boxes for metal foundry;

mould bases; moulding patterns;
moulds for metal (other than ingot
moulds), metal carbides, glass,
mineral materials, rubber or
plastics.

8480.10 - Moulding boxes for metal foundry kg Free Free Free Free Free Free Ex 5% 2.5%
8480.20 - Mould bases kg Free Free Free Free Free Free Ex 5% 2.5%
8480.30 - Moulding patterns kg Free Free Free Free Free Free Ex 5% 2.5%
Section XVI - Chapter 84 - Page 38 Sri Lanka Customs National Imports Tariff Guide - 2023
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SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.D) Customs Duty
L

- Moulds for metal or metal carbides :

8480.41 -- Injection or compression types kg Free Free Free Free Free Free Ex 5% 2.5%
8480.49 -- Other kg Free Free Free Free Free Free Ex 5% 2.5%
8480.50 - Moulds for glass kg Free Free Free Free Free Free Ex 5% 2.5%
8480.60 - Moulds for mineral materials kg Free Free Free Free Free Free Ex 5% 2.5%
- Moulds for rubber or plastics :
8480.71 -- Injection or compression types kg Free Free Free Ex 5% 2.5%
8480.79 -- Other kg Free Free Free Ex 5% 2.5%

84.81 Taps, cocks, valves and similar

appliances for pipes, boiler shells,
tanks, vats or the like, including
pressure-reducing valves and
thermostatically controlled valves.

8481.10 - Pressure-reducing valves :

8481.10.10 --- Valve fittings for use with liquefied
kg S Free Free Free Free Free Free 15% 5% 2.5%
petroleum gas cylinders
8481.10.20 --- Pressure regulators and automatic
changeover device for liquefied kg S Free Free Free Free Free Free 15% 5% 2.5%
petroleum gas
8481.10.90 --- Other kg Free Free Free Free Free Free 15% 5% 2.5%
8481.20 - Valves for oleohydraulic or pneumatic
kg Free Free Free Free Free Free 15% 5% 2.5%
transmissions
8481.30 - Check (nonreturn) valves kg Free Free Free Free Free Free 15% 5% 2.5%
8481.40 - Safety or relief valves kg Free Free Free Free Free Free 15% 5% 2.5%
8481.80 - Other appliances :
8481.80.10 --- Copper alloy body piston valves for less
than 2" for float operated valves for kg Free Free Free Free Free Free Con 5% 2.5%
cisterns
8481.80.20 --- Copper alloy body diaphragm valves less
than 2" for float operated valves for kg Free Free Free Free Free Free Con 5% 2.5%
cisterns
8481.80.30 --- Plastic body diaphragm valves for float
kg Free Free Free Free Free Free Con 5% 2.5%
operated valves for cisterns
8481.80.40 --- Taps,cocks and valves less than 2" made
of copper alloy for domestic water supply kg Free Free Free Free Free Free Con 5% 2.5%

8481.80.50 --- Taps,cocks and valves less than 2" made

of other metal alloy for domestic water kg Free Free Free Free Free Free Con 5% 2.5%
supply
8481.80.60 --- Taps,cocks and valves less than 2" made
of PVC or other plastic for domestic kg Free Free Free Free Free Free Con 5% 2.5%
water supply
8481.80.90 --- Other kg Free Free Free Free Free Free Con 7.5% 2.5%
8481.90 - Parts:
8481.90.10 --- Plastic body compact unit for water
closet for float operated valves for kg Free Free Free Free Free Free Free 15% 5% 2.5%
cisterns
8481.90.20 --- Copper alloy body for float operated
kg Free Free Free Free Free Free Free 15% 5% 2.5%
valves for cisterns
8481.90.30 --- Plastic parts for float operated valves for
kg Free Free Free Free Free Free Free 15% 5% 2.5%
cisterns
8481.90.90 --- Other kg Free Free Free Free Free Free Free 15% 5% 2.5%

84.82 Ball or roller bearings.

8482.10 - Ball bearings u Free Free Free Free Free Free Free Free 15% 5% 2.5%

Section XVI - Chapter 84 - Page 39 Sri Lanka Customs National Imports Tariff Guide - 2023
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L

8482.20 - Tapered roller bearings, including cone

u Free Free Free Free Free Free Free 15% 5% 2.5%
and tapered roller assemblies
8482.30 - Spherical roller bearings u Free Free Free Free Free Free Free 15% 5% 2.5%
8482.40.00 - Needle roller bearings u Free Free Free Free Free Free Free 15% 5% 2.5%
8482.40 - Needle roller bearings, including cage
u Free Free Free Free Free Free Free 15% 5% 2.5%
and needle roller assemblies
8482.50.00 - Other cylindrical roller bearings u Free Free Free Free Free Free Free 15% 5% 2.5%
8482.50 - Other cylindrical roller bearings, including
u Free Free Free Free Free Free Free 15% 5% 2.5%
cage and roller assemblies
8482.80 - Other, including combined ball/roller
u Free Free Free Free Free Free Free 15% 5% 2.5%
bearings
- Parts :
8482.91 -- Balls, needles and rollers kg Free Free Free Free Free Free Free 15% 5% 2.5%
8482.99 -- Other kg Free Free Free Free Free Free Free 15% 5% 2.5%

84.83 Transmission shafts (including cam

shafts and crank shafts) and cranks;
bearing housings and plain shaft
bearings; gears and gearing; ball or
roller screws; gear boxes and other
speed changers, including torque
converters; flywheels and pulleys,
including pulley blocks; clutches
and shaft couplings (including
universal joints).

8483.10 - Transmission shafts (including cam shafts

u Free Free Free Free Free Free 15% 7.5% 2.5%
and crank shafts) and cranks
8483.20 - Bearing housings, incorporating ball or
u Free Free Free Free Free Free 15% 7.5% 2.5%
roller bearings
8483.30 - Bearing housings, not incorporating ball
u Free Free Free Free Free Free 15% 7.5% 2.5%
or roller bearings; plain shaft bearings
8483.40 - Gears and gearing, other than toothed
wheels, chain sprockets and other
transmission elements presented u Free Free Free Free Free Free 15% 7.5% 2.5%
separately; ball or roller screws; gear
boxes and other speed changers,
including torque converters
8483.50 - Flywheels and pulleys, including pulley
u Free Free Free Free Free Free 15% 5% 2.5%
blocks
8483.60 - Clutches and shaft couplings (including
u Free Free Free Free Free Free 15% 5% 2.5%
universal joints)
8483.90 - Toothed wheels, chain sprockets and
other transmission elements presented u Free Free Free Free Free Free 15% 5% 2.5%
separately; parts.

84.84 Gaskets and similar joints of metal

sheeting combined with other
material or of two or more layers of
metal; sets or assortments of
gaskets and similar joints, dissimilar
in composition, put up in pouches,
envelopes or similar packings;
mechanical seals.

Section XVI - Chapter 84 - Page 40 Sri Lanka Customs National Imports Tariff Guide - 2023
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SLSI AP AD BN GT IN PK SA SF SD SG Duty (S.P.D) Customs Duty
L

8484.10 - Gaskets and similar joints of metal

sheeting combined with other material or kg Free Free Free Free Free Free 15% 5% 2.5%
of two or more layers of metal
8484.20 - Mechanical seals kg Free Free Free Free Free Free 15% 5% 2.5%
8484.90 - Other kg Free Free Free Free Free Free 15% 5% 2.5%

Section XVI - Chapter 84 - Page 41 Sri Lanka Customs National Imports Tariff Guide - 2023
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L

84.85 Machines for additive

manufacturing.

8485.10 - By metal deposit u Free Free Free Free Free Free Free 15% 5% 2.5%
8485.20 - By plastics or rubber deposit u Free Free Free Free Free Free 15% 5% 2.5%
8485.30 - By plaster, cement, ceramics or glass
u Free Free Free Free Free Free 15% 5% 2.5%
deposit
8485.80 - Other u Free Free Free Free Free Free 15% 5% 2.5%
8485.90 - Parts kg Free Free Free Free Free Free 15% 5% 2.5%

84.86 Machines and apparatus of a kind

used solely or principally for the
manufacture of semiconductor
boules of wafers, semiconductor
devices, electronic integrated
circuits or flat panel displays;
machines and apparatus specified in
Note 9 (C) Note 11 (C) to this
Chapter; parts and accessories.

8486.10 - Machines and apparatus for the

u Free Free Free Free Free Free 15% 7.5% 2.5%
manufacture of boules or wafers
8486.20 - Machines and apparatus for the
manufacture of semiconductor devices or
u Free Free Free Free Free Free 15% 5% 2.5%
of electronic integrated circuits

8486.30 - Machines and apparatus for the

u Free Free Free Free Free Free 15% 5% 2.5%
manufacture of flat panel displays
8486.40 - Machines and apparatus specified in Note
9 (C) Note 11 (C) to this Chapter u Free Free Free Free Free Free 15% 5% 2.5%

8486.90 - Parts and accessories kg Free Free Free Free Free Free 15% 5% 2.5%

84.87 Machinery parts, not containing

electrical connectors, insulators,
coils, contacts or other electrical
features, not specified or included
elsewhere in this Chapter.

8487.10 - Ships' or boats’ propellers and blades

kg Free Free Free Free Free Free 15% 5% 2.5%
therefor
8487.90 - Other kg Free Free Free Free Free Free 15% 5% 2.5%

Section XVI - Chapter 84 - Page 42 Sri Lanka Customs National Imports Tariff Guide - 2023