4009.41.00 – – Without fittings 5%
EIF Free Free Free Free Free
4009.42 – – With fittings:
– – – Hydraulic brake hoses:
4009.42.11 – – – – Automotive brake hoses 5%
EIF Free Free Free Free Free
4009.42.14 – – – – Other 5%
EIF Free Free Free Free Free
4009.42.19 – – – Other 5%
EIF Free Free Free Free Free
40.10 Conveyor or transmission belts or belting, of vulcanised rubber:
– Conveyor belts or belting:
4010.11.00 – – Reinforced only with metal 5%
EIF Free Free Free Free Free
4010.12.00 – – Reinforced only with textile materials 5%
EIF Free Free Free Free Free
4010.19.00 – – Other 5%
EIF Free Free Free Free Free
– Transmission belts or belting:
4010.31.00
– – Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 60 cm but not
exceeding 180 cm Free
EIF Free Free Free Free Free
4010.32.00
– – Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 60 cm
but not exceeding 180 cm Free
EIF Free Free Free Free Free
4010.33.00
– – Endless transmission belts of trapezoidal cross-section (V-belts), V-ribbed, of an outside circumference exceeding 180 cm but not
exceeding 240 cm Free
EIF Free Free Free Free Free
4010.34.00
– – Endless transmission belts of trapezoidal cross-section (V-belts), other than V-ribbed, of an outside circumference exceeding 180 cm
but not exceeding 240 cm Free
EIF Free Free Free Free Free
4010.35.00 – – Endless synchronous belts, of an outside circumference exceeding 60 cm but not exceeding 150 cm 5%
EIF Free Free Free Free Free
4010.36.00 – – Endless synchronous belts, of an outside circumference exceeding 150 cm but not exceeding 198 cm 5%
EIF Free Free Free Free Free
4010.39 – – Other:
4010.39.11 – – – Belts and belting, cogged, toothed or otherwise adapted for the timing of mechanical or electrical functions Free
EIF Free Free Free Free Free
4010.39.19 – – – Other 5%
EIF Free Free Free Free Free
40.11 New pneumatic tyres, of rubber:
4011.10 – Of a kind used on motor cars (including station wagons and racing cars):
4011.10.01 – – For use in the assembly of motor vehicles as may be determined by the Minister in accordance with Section 14 of this Act 10%
EIF Free Free Free Free Free
4011.10.09 – – Other 5%
EIF Free Free Free Free Free
4011.20 – Of a kind used on buses or lorries:
– – For use in the assembly of motor vehicles as may be determined by the Minister in accordance with Section 14 of this Act:
4011.20.03 – – – Internal rim diameter less than 495 mm 5%
EIF Free Free Free Free Free
4011.20.07 – – – Other Free
EIF Free Free Free Free Free
– – Other:
4011.20.12 – – – Internal rim diameter less than 495 mm 5%
EIF Free Free Free Free Free
4011.20.18 – – – Other Free
EIF Free Free Free Free Free
4011.30.00 – Of a kind used on aircraft Free
EIF Free Free Free Free Free
4011.40.00 – Of a kind used on motorcycles Free
EIF Free Free Free Free Free
4011.50.00 – Of a kind used on bicycles Free
EIF Free Free Free Free Free
– Other, having a “herring-bone” or similar tread:
4011.61.00 – – Of a kind used on agricultural or forestry vehicles and machines Free
EIF Free Free Free Free Free
4011.62.00 – – Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm Free
EIF Free Free Free Free Free
4011.63.00 – – Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm Free
EIF Free Free Free Free Free
4011.69 – – Other:
– – – Of a kind used on light commercial vehicles:
4011.69.11 – – – – Internal rim diameter less than 508 mm 5%
EIF Free Free Free Free Free
4011.69.16 – – – – Other Free
EIF Free Free Free Free Free
HS Code Description
(1 January 2012) End Date EIF Year 1 Year 2 Year 3 Year 4
4011.69.19 – – – Other Free
EIF Free Free Free Free Free
– Other:
4011.92.00 – – Of a kind used on agricultural or forestry vehicles and machines Free
EIF Free Free Free Free Free
4011.93.00 – – Of a kind used on construction or industrial handling vehicles and machines and having a rim size not exceeding 61 cm Free
EIF Free Free Free Free Free
4011.94.00 – – Of a kind used on construction or industrial handling vehicles and machines and having a rim size exceeding 61 cm Free
EIF Free Free Free Free Free
4011.99 – – Other:
– – – Of a kind used on light commercial vehicles:
4011.99.11 – – – – Internal rim diameter less than 508 mm 5%
EIF Free Free Free Free Free
4011.99.14 – – – – Other Free
EIF Free Free Free Free Free
4011.99.19 – – – Other Free
EIF Free Free Free Free Free
40.12 Retreaded or used pneumatic tyres of rubber; solid or cushion tyres, tyre treads and tyre flaps, of rubber:
– Retreaded tyres:
4012.11 – – Of a kind used on motor cars (including station wagons and racing cars):
4012.11.11 – – – Internal rim diameter less than 508 mm 5%
EIF Free Free Free Free Free
4012.11.19 – – – Other Free
EIF Free Free Free Free Free
4012.12.00 – – Of a kind used on buses or lorries Free
EIF Free Free Free Free Free
4012.13.00 – – Of a kind used on aircraft Free
EIF Free Free Free Free Free
4012.19 – – Other:
– – – Of a kind used on light commercial vehicles:
4012.19.11 – – – – Internal rim diameter less than 508 mm 5%
EIF Free Free Free Free Free
4012.19.19 – – – – Other Free
EIF Free Free Free Free Free
4012.19.29 – – – Other Free
EIF Free Free Free Free Free
4012.20 – Used pneumatic tyres:
– – Of a kind used on motor cars (including station wagons and racing cars), or on light commercial vehicles:
4012.20.01 – – – Internal rim diameter less than 508 mm 5%
EIF Free Free Free Free Free
4012.20.09 – – – Other Free
EIF Free Free Free Free Free
4012.20.19 – – Other Free
EIF Free Free Free Free Free
4012.90.00 – Other Free
EIF Free Free Free Free Free
40.13 Inner tubes, of rubber:
4013.10.00 – Of a kind used on motor cars (including station wagons and racing cars), buses or lorries Free
EIF Free Free Free Free Free
4013.20.00 – Of a kind used on bicycles Free
EIF Free Free Free Free Free
4013.90.00 – Other Free
EIF Free Free Free Free Free
rubber other than hard rubber, with or without fittings of hard rubber:
4014.10.00 – Sheath contraceptives Free
EIF Free Free Free Free Free
4014.90 – Other:
4014.90.01 – – Hot-water bottles Free
EIF Free Free Free Free Free
4014.90.09 – – Teats 5%
EIF Free Free Free Free Free
4014.90.11 – – Urinals designed for wear Free
EIF Free Free Free Free Free
4014.90.19 – – Other Free
EIF Free Free Free Free Free
40.15
Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber:
– Gloves, mittens and mitts:
4015.11.00 – – Surgical Free
EIF Free Free Free Free Free
4015.19 – – Other:
4015.19.01 – – – Household Free
EIF Free Free Free Free Free
4015.19.09 – – – Other Free
EIF Free Free Free Free Free
4015.90.00 – Other 5%
EIF Free Free Free Free Free
40.16 Other articles of vulcanised rubber other than hard rubber:
– Of cellular rubber:
HS Code Description
(1 January 2012) End Date EIF Year 1 Year 2 Year 3 Year 4
4016.10.01 – – Moulded rubber mats and mats of non-rectangular shape made by cutting from the piece 5%
EIF Free Free Free Free Free
4016.10.09 – – Other 5%
EIF Free Free Free Free Free
– Other:
4016.91 – – Floor coverings and mats:
4016.91.01 – – – Moulded rubber mats and mats of non-rectangular shape made by cutting from the piece 5%
EIF Free Free Free Free Free
4016.91.09 – – – Other 5%
EIF Free Free Free Free Free
4016.92.00 – – Erasers 5%
EIF Free Free Free Free Free
4016.93.00 – – Gaskets, washers and other seals 5%
EIF Free Free Free Free Free
4016.94.00 – – Boat or dock fenders, whether or not inflatable 5%
EIF Free Free Free Free Free
4016.95.00 – – Other inflatable articles 5%
EIF Free Free Free Free Free
4016.99 – – Other:
4016.99.01 – – – Rubber bands; date and other stamp type; paste applicators and other articles of stationery 5%
EIF Free Free Free Free Free
4016.99.09 – – – Milking-machine parts 5%
EIF Free Free Free Free Free
4016.99.11 – – – Parts and accessories of goods falling within heading 86.07 5%
EIF Free Free Free Free Free
4016.99.19 – – – Parts and accessories of goods falling within heading 86.08 5%
EIF Free Free Free Free Free
– – – Parts and accessories of motor vehicles of headings 87.01 to 87.05:
– – – – Components for use in the assembly, completion or manufacture of motor vehicles in accordance with Section 14 of this Act, as may be determined by the Minister:
4016.99.22 – – – – – For the passenger motor vehicles of heading 87.03, and other vehicles of heading 87.04 of a g.v.w. not exceeding 3,500 kg 10%
EIF Free Free Free Free Free
4016.99.25 – – – – – For the vehicles of headings 87.02 and 87.05, and road tractors of heading 87.01 and vehicles of heading 87.04 of a g.v.w. 5%
EIF Free Free Free Free Free
exceeding 3,500 kg but not exceeding 10,500 kg
4016.99.29 – – – – – For other vehicles exceeding 10,500 kg Free
EIF Free Free Free Free Free
– – – – Other:
4016.99.31 – – – – – Suspension shock absorbers Free
EIF Free Free Free Free Free
4016.99.39 – – – – – Other 5%
EIF Free Free Free Free Free
– – – Parts and accessories of goods falling within heading 87.09:
4016.99.41 – – – – For tractors of the type used on railway station platforms Free
EIF Free Free Free Free Free
4016.99.49 – – – – Other 5%
EIF Free Free Free Free Free
4016.99.51 – – – Parts and accessories of goods falling within heading 87.10 Free
EIF Free Free Free Free Free
4016.99.59 – – – Parts and accessories of goods falling within heading 87.11 Free
EIF Free Free Free Free Free
4016.99.61 – – – Parts and accessories of goods falling within heading 87.12 5%
EIF Free Free Free Free Free
4016.99.69 – – – Parts and accessories of goods falling within heading 87.13 5%
EIF Free Free Free Free Free
4016.99.71 – – – Parts and accessories of goods falling within heading 87.15 5%
EIF Free Free Free Free Free
4016.99.79 – – – Parts and accessories of goods falling within heading 87.16
The rates applicable to the vehicles for which the parts have
been designed
EIF Free Free Free Free Free
4016.99.81 – – – Parts and accessories of goods falling within headings 88.01 to 88.05 Free
EIF Free Free Free Free Free
4016.99.99 – – – Other 5%
EIF Free Free Free Free Free
40.17
4017 Hard rubber (for example, ebonite) in all forms, including waste and scrap; articles of hard rubber:
4017.00.01 – Hard rubber (for example, ebonite) in all forms, including waste and scrap Free
EIF Free Free Free Free Free
4017.00.09 – Articles of hard rubber 5%
EIF Free Free Free Free Free
CHAPTER 41
RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER
41.01
Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split:
4101.20.00
– Whole hides and skins, unsplit, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh,
wet-salted or otherwise preserved Free
EIF Free Free Free Free Free
HS Code Description
(1 January 2012) End Date EIF Year 1 Year 2 Year 3 Year 4
4101.50.00 – Whole hides and skins, of a weight exceeding 16 kg Free
EIF Free Free Free Free Free
4101.90.00 – Other, including butts, bends and bellies Free
EIF Free Free Free Free Free
41.02
Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by Note 1 (c) to this Chapter:
4102.10.00 – With wool on Free
EIF Free Free Free Free Free
– Without wool on:
4102.21.00 – – Pickled Free
EIF Free Free Free Free Free
4102.29.00 – – Other Free
EIF Free Free Free Free Free
41.03
Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by Note 1 (b) or 1 (c) to this Chapter:
4103.20.00 – Of reptiles Free
EIF Free Free Free Free Free
4103.30.00 – Of swine Free
EIF Free Free Free Free Free
4103.90.00 – Other Free
EIF Free Free Free Free Free
41.04
Tanned or crust hides and skins of bovine (including buffalo) or equine animals, without hair on, whether or not split, but not further prepared:
– In the wet state (including wet-blue):
4104.11 – – Full grains, unsplit; grain splits:
4104.11.10 – – – Bovine leather, vegetable pre-tanned Free
EIF Free Free Free Free Free
4104.11.15 – – – Bovine leather, otherwise pre-tanned Free
EIF Free Free Free Free Free
4104.11.19 – – – Other Free
EIF Free Free Free Free Free
4104.19 – – Other:
4104.19.11 – – – Bovine Free
EIF Free Free Free Free Free
4104.19.19 – – – Other Free
EIF Free Free Free Free Free
– In the dry state (crust):
4104.41 – – Full grains, unsplit; grain splits:
4104.41.11 – – – Tanned or retanned but not further prepared, whether or not split Free
EIF Free Free Free Free Free
– – – Other:
4104.41.15 – – – – Equine Free
EIF Free Free Free Free Free
4104.41.19 – – – – Bovine 5%
EIF Free Free Free Free Free
4104.49 – – Other:
4104.49.11 – – – Tanned or retanned but not further prepared, whether or not split Free
EIF Free Free Free Free Free
– – – Other:
4104.49.15 – – – – Equine Free
EIF Free Free Free Free Free
4104.49.19 – – – – Bovine 5%
EIF Free Free Free Free Free
41.05 Tanned or crust skins of sheep or lambs, without wool on, whether or not split, but not further prepared:
4105.10.00 – In the wet state (including wet-blue) Free
EIF Free Free Free Free Free
4105.30.00 – In the dry state (crust) Free
EIF Free Free Free Free Free
41.06 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared:
– Of goats or kids:
4106.21.00 – – In the wet state (including wet-blue) Free
EIF Free Free Free Free Free
4106.22.00 – – In the dry state (crust) Free
EIF Free Free Free Free Free
– Of swine:
4106.31.00 – – In the wet state (including wet-blue) Free
EIF Free Free Free Free Free
4106.32.00 – – In the dry state (crust) Free
EIF Free Free Free Free Free
4106.40.00 – Of reptiles Free
EIF Free Free Free Free Free
– Other:
4106.91.00 – – In the wet state (including wet blue) Free
EIF Free Free Free Free Free
HS Code Description
(1 January 2012) End Date EIF Year 1 Year 2 Year 3 Year 4
4106.92.00 – – In the dry state (crust) Free
EIF Free Free Free Free Free
41.07
Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 41.14:
– Whole hides and skins:
4107.11 – – Full grains, unsplit:
4107.11.11 – – – Bovine 5%
EIF Free Free Free Free Free
4107.11.19 – – – Other Free
EIF Free Free Free Free Free
4107.12 – – Grain splits:
4107.12.11 – – – Equine Free
EIF Free Free Free Free Free
4107.12.19 – – – Bovine 5%
EIF Free Free Free Free Free
4107.19 – – Other:
4107.19.11 – – – Equine Free
EIF Free Free Free Free Free
4107.19.19 – – – Bovine 5%
EIF Free Free Free Free Free
– Other, including sides:
4107.91 – – Full grains, unsplit:
4107.91.11 – – – Bovine 5%
EIF Free Free Free Free Free
4107.91.19 – – – Other Free
EIF Free Free Free Free Free
4107.92 – – Grain splits:
4107.92.11 – – – Equine Free
EIF Free Free Free Free Free
4107.92.19 – – – Bovine 5%
EIF Free Free Free Free Free
4107.99 – – Other:
4107.99.11 – – – Equine Free
EIF Free Free Free Free Free
4107.99.19 – – – Bovine 5%
EIF Free Free Free Free Free
41.12 4112.00.00
Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on,
whether or not split, other than leather of heading 41.14 5%
EIF Free Free Free Free Free
41.13
Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than leather of heading 41.14:
4113.10.00 – Of goats or kids 5%
EIF Free Free Free Free Free
4113.20.00 – Of swine Free
EIF Free Free Free Free Free
4113.30.00 – Of reptiles Free
EIF Free Free Free Free Free
4113.90.00 – Other Free
EIF Free Free Free Free Free
41.14 Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather:
4114.10.00 – Chamois (including combination chamois) leather 5%
EIF Free Free Free Free Free
4114.20 – Patent leather and patent laminated leather; metallised leather:
4114.20.11 – – Patent leather and imitation patent leather 5%
EIF Free Free Free Free Free
4114.20.19 – – Metallised leather 5%
EIF Free Free Free Free Free
41.15
Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour:
4115.10.00 – Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls Free
EIF Free Free Free Free Free
4115.20.00
– Parings and other waste of leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and
flour Free
EIF Free Free Free Free Free
CHAPTER 42
ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)
42.01 4201.00.00
Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the
like), of any material 5%
EIF Free Free Free Free Free
HS Code Description
(1 January 2012) End Date EIF Year 1 Year 2 Year 3 Year 4
42.02
Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper:
– Trunks, suit-cases, vanity-cases, executive-cases, brief-cases, school satchels and similar containers:
4202.11.00 – – With outer surface of leather or of composition leather 5%
EIF Free Free Free Free Free
4202.12.00 – – With outer surface of plastics or of textile materials 5%
EIF Free Free Free Free Free
4202.19.00 – – Other 5%
EIF Free Free Free Free Free
– Handbags, whether or not with shoulder strap, including those without handle:
4202.21.00 – – With outer surface of leather or of composition leather 5%
EIF Free Free Free Free Free
4202.22.00 – – With outer surface of plastic sheeting or of textile materials 5%
EIF Free Free Free Free Free
4202.29.00 – – Other 5%
EIF Free Free Free Free Free
– Articles of a kind normally carried in the pocket or in the handbag:
4202.31 – – With outer surface of leather or of composition leather:
4202.31.01 – – – Spectacle cases Free
EIF Free Free Free Free Free
4202.31.09 – – – Other 5%
EIF Free Free Free Free Free
4202.32 – – With outer surface of plastic sheeting or of textile materials:
4202.32.01 – – – Spectacle cases Free
EIF Free Free Free Free Free
4202.32.09 – – – Other 5%
EIF Free Free Free Free Free
4202.39.00 – – Other 5%
EIF Free Free Free Free Free
– Other:
4202.91 – – With outer surface of leather or of composition leather:
4202.91.01 – – – Camera covers or cases; containers specially suited for musical instruments Free
EIF Free Free Free Free Free
4202.91.09 – – – Other 5%
EIF Free Free Free Free Free
4202.92 – – With outer surface of plastic sheeting or of textile materials:
4202.92.01 – – – Camera covers or cases; containers specially suited for musical instruments Free
EIF Free Free Free Free Free
4202.92.09 – – – Other 5%
EIF Free Free Free Free Free
4202.99.00 – – Other 5%
EIF Free Free Free Free Free
42.03 Articles of apparel and clothing accessories, of leather or of composition leather:
4203.10 – Articles of apparel:
4203.10.03 – – Coats, waistcoats and the like of sueded sheepskin or sueded lambskin leather or of deerskin leather; skirts of deerskin leather 10%
EIF Free Free Free Free Free
4203.10.12 – – Other 10%
EIF Free Free Free Free Free
– Gloves, mittens and mitts:
4203.21 – – Specially designed for use in sports:
4203.21.01 – – – Padded 5%
EIF Free Free Free Free Free
4203.21.09 – – – Other 5%
EIF Free Free Free Free Free
4203.29.00 – – Other 5%
EIF Free Free Free Free Free
4203.30 – Belts and bandoliers:
4203.30.03 – – Belts 10%
EIF Free Free Free Free Free
4203.30.09 – – Bandoliers 5%
EIF Free Free Free Free Free
4203.40 – Other clothing accessories:
4203.40.01 – – Wrist supporting straps, excluding watch straps of subheading 9113.90 Free
EIF Free Free Free Free Free
4203.40.09 – – Other 5%
EIF Free Free Free Free Free
42.05
4205.00 Other articles of leather or of composition leather:
4205.00.01 – Buckles, clasps, slides and the like, leather covered Free