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Tariff Guide
Introduction to Tariff Guide
Legal texts and table of contents.

Import Tariff
This publication contains:
a. The texts of the Nomenclature established under the International Convention on the Harmonised Commodity Description and Coding System, amended as at 1st January 2012; and
b. The applied import taxes for each listed commodity code under the  Nomenclature, amended as at 1st January 2015

The Nomenclature include-
a. The General rules for the interpretation of the Harmonized System which from part of the.introductory to the tarriff guide;
b. The Sections, Chapters, Subheading Notes, the Heading and Subheadings
c. Each heading is identified by four digits, the first two indicating the Chapter number and the second two the numerical order in which the heading appears within that Chapter. The heading numbers and texts are shown in bold type.

For targeted navigation, refer to the table of contents contained in the introductory file  to the tariff guide.

Export Tariff
This publication contains:
(a) The schedule of goods as extracted from the Customs Tariff Nomenclature that are liable to export duty; and
(b) The applied export duty rates for each list commodity code.

Excise Tariff
The publication contains:
(a) The schedule of goods as extracted from the Customs Tariff Nomenclature that are liable to excise duty; and
(b) The applied excise duty rates for each list commodity code.

Surtax on Carbon Emissions
This guide contains:
(a) The schedule of commodity codes for vehicles which are liable to payment of Surtax on carbon emissions.
(b) The applied charge/fee per vehicle.

Note that the rate for Surtax on carbon emissions is determined on the basis of the capacity of the engine of each motor vehicle.

Services Excise Tariff
This tariff schedule currently contains only the provision of talk time in whatever mode, as the only service that is liable to excise duty
 


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