Chapter 34

(1)

Chapter 34 Soap, organic surface-active agents, washing

preparations, lubricating preparations, artificial waxes, prepared waxes, polishing and scouring preparations,

candles and similar articles, modelling pastes and

“dental waxes” and dental preparations with a basis of plaster

Notes

1. This Chapter does not cover:

(a) Edible mixtures or preparations of animal or vegetable fats or oils of a kind used as mould release preparations (heading 15.17);

(b) Separate chemically defined compounds; or

(c) Shampoos, dentirfices, shaving creams and foams, or bath preparations, containing soap or other organic surface-active agents (heading 33.05, 33.06 or 33.07).

2. For the purposes of heading 34.01, the expression “soap” applies only to soap soluble in water. Soap and the other products of heading 34.01 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading 34.01 only if in the form of bars, cakes or moulded pieces or shapes. In other forms they are to be classified in heading 34.05 as “scouring powders and similar preparations”.

3. For the purposes of heading 34.02, “organic surface-active agents” are products which when mixed with water at a concentration of 0.5% at 200C and left to stand for one hour at the same temperature:

(a) Give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and (b) Reduce the surface tension of water to 4.5 x 10-2 N/m (45 dyne/cm) or less.

4. In heading 34.03 the expression “petroleum oils and oils obtained from bituminous minerals” applies to the products defined in Note 2 to Chapter 27.

5. In heading 34.04 subject to the exclusions provided below, the expression “artificial waxes and prepared waxes” applies only to:

(A) Chemically produced organic products of a waxy character, whether or not water-soluble;

(B) Products obtained by mixing different waxes;

(C) Products of a waxy character with a basis of one or more waxes and containing fats, resins, mineral substances or other materials.

The heading does not apply to:

(a) Products of heading 15.16, 34.02 or 38.23, even if having a waxy character;

(b) Unmixed animal waxes or unmixed vegetable waxes, whether or not refined or coloured, of heading 15.21;

(c) Mineral waxes or similar products of heading 27.12, whether or not intermixed or merely coloured; or (d) Waxes mixed with, dispersed in or dissolved in a liquid medium (headings 34.05, 38.09, etc.).

Tax rate (%) CEPT - AFTA

Code Description Unit

V A T

Nor mal

Fav

our07 08 09 10 11 12 13

AC FTA

3401

Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; organic surface; active

products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap;

paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent

- Soap and organic surface-active products and preparations, in the form of bars, cakes, moulded pieces or shapes, and paper, wadding, felt and

(2)

V A T

Nor mal

Fav

our07 08 09 10 11 12 13

AC FTA nonwovens, impregnated, coated or covered with

soap or detergent:

3401 11 - - For toilet use, (including medicated products):

3401 11 10 00 - - - Medicated products kg 10 60 40 5 5 5 5 5 5 5 35 3401 11 20 00 - - - Xµ phßng t¾m

- - - Bath soap kg 10 60 40 5 5 5 5 5 5 5 35

3401 11 30 00 - - - Other, of felt or nonwovens, impregnated,

coated or covered with soap or detergent kg 10 60 40 5 5 5 5 5 5 5 35

3401 11 90 00 - - - Other kg 10 60 40 5 5 5 5 5 5 5 35

3401 19 - - Other

3401 19 10 00 - - - Of felt or nonwovens, impregnated, coated or

covered with soap or detergent kg 10 60 40 5 5 5 5 5 5 5 35

3401 19 90 00 - - - Other kg 10 60 40 5 5 5 5 5 5 5 35

3401 20 - Soap in other forms: kg

3401 20 10 00 - - For flotation de-inking of recycled paper kg 10 45 30 5 5 5 5 5 5 5 35

3401 20 20 00 - - Soap chips kg 10 30 20 3 3 3 3 3 3 3 20

3401 20 90 00 - - Other kg 10 45 30 5 5 5 5 5 5 5 35

3401 30 00 00

- Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap

kg 10 60 40 5 5 5 5 5 5 5 35

3402

Organic surface-active agents (other than soap);

surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 34.01

- Organic surface-active agents, whether or not put up for retail sale:

3402 11 - - Anionic:

3402 11 10 00 - - - Sulphated fatty alcohols kg 10 15 10 5 5 5 5 5 5 5 10 3402 11 20 00 - - - Wetting agents used in the manufacture of

herbicide kg 10 15 10 5 5 5 5 5 5 5 10

3402 11 90 00 - - - Other kg 10 15 10 3 3 3 3 3 3 3 10

3402 12 - - Cationic:

3402 12 10 00 - - - Wetting agents used in the manufacture of

herbicide kg 10 15 10 0 0 0 0 0 0 0 10

3402 12 90 00 - - - Other kg 10 15 10 0 0 0 0 0 0 0 10

3402 13 00 - - Non-ionic kg

3402 13 00 10 - - - Polyol suface active solution used for the

industrial manufacture of Polyurethane kg 10 0 0 0 0 0 0 0 0 0 10

3402 13 00 90 - - - Other kg 10 15 10 0 0 0 0 0 0 0 10

3402 19 00 00 - - Other kg 10 15 10 5 5 5 5 5 5 5 10

3402 20 - Preparations put up for retail sale:

- - In liquid form:

3402 20 11 00 - - - Anionic surface active preparations kg 10 15 10 5 5 5 5 5 5 5 10 3402 20 12 00

- - - Anionic washing preparations and cleaning preparations, including bleaching, cleansing and degreasing preparations

kg 10 30 20 5 5 5 5 5 5 5 20 3402 20 13 00 - - - Other surface active preparations kg 10 15 10 5 5 5 5 5 5 5 10 3402 20 19 00

- - - Other washing preparations and cleaning preparations, including bleaching, cleansing and degreasing preparations

kg 10 30 20 5 5 5 5 5 5 5 20

- - Other

kg 10 30 20 5 5 5 5 5 5 5 20

(3)

V A T

Nor mal

Fav

our07 08 09 10 11 12 13

AC FTA 3402 20 93 00 - - - Other surface active preparations kg 10 15 10 5 5 5 5 5 5 5 10 3402 20 99 00

kg 10 30 20 5 5 5 5 5 5 5 20

3402 90 - Other:

- - In liquid form:

kg 10 15 10 5 5 5 5 5 5 5 20

- - Other:

kg 10 15 10 5 5 5 5 5 5 5 20

3403

Lubricating preparations, (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals

- Containing petroleum oils or oils obtained from bituminous minerals:

3403 11 - - Preparations for the treatment of textile materials, leather, furskins or other rmaterials:

- - - Liquid:

3403 11 11 00 - - - - Lubricating oil preparation kg 10 7.5 5 5 5 5 5 5 5 5 5 3403 11 12 00 - - - - Preparations containing silicone oil kg 10 7.5 5 5 5 5 5 5 5 5 5

3403 11 19 00 - - - - Other kg 10 7.5 5 5 5 5 5 5 5 5 5

3403 11 90 00 Other kg 10 7.5 5 5 5 5 5 5 5 5 5

3403 19 - - Other

- - - Liquid:

3403 19 11 00 - - - - Oil for aircraft engines kg 10 7.5 5 0 0 0 0 0 0 0 5 3403 19 12 00 - - - - Preparations containing silicone oil kg 10 7.5 5 0 0 0 0 0 0 0 5

3403 19 19 00 - - - - Other kg 10 30 20 5 5 5 5 5 5 5 20

3403 19 90 00 Other kg 10 15 10 5 5 5 5 5 5 5 10

- Other

3403 91 - - Preparations for the treatment of textile materials, leather, furskins or other materials:

- - - Liquid:

3403 91 11 00 - - - - Preparations containing silicone oil kg 10 7.5 5 5 5 5 5 5 5 5 5

3403 91 19 00 - - - - Other kg 10 7.5 5 5 5 5 5 5 5 5 5

3403 91 90 00 Other kg 10 7.5 5 5 5 5 5 5 5 5 5

3403 99 - - Other

- - - Liquid:

3403 99 11 00 - - - - Oil for aircraft engines kg 10 7.5 5 0 0 0 0 0 0 0 5

(4)

V A T

Nor mal

Fav

our07 08 09 10 11 12 13

AC FTA 3403 99 12 00 - - - - Preparations containing silicone oil kg 10 7.5 5 0 0 0 0 0 0 0 5

3403 99 19 00 - - - - Other kg 10 30 20 5 5 5 5 5 5 5 20

3403 99 90 00 Other kg 10 15 10 5 5 5 5 5 5 5 10

3404 Artificial waxes and prepared waxes

3404 10 00 00 - Of chemically modified lignite kg 10 4.5 3 0 0 0 0 0 0 0 3 3404 20 00 00 - Of poly (oxyethylene) (polyethylene glycol) kg 10 4.5 3 0 0 0 0 0 0 0 3

3404 90 00 00 - Other kg 10 4.5 3 0 0 0 0 0 0 0 3

3405

Polishes and creams, for footwear, furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 34.04

3405 10 00 00 - Polishes, creams and similar preparations for

footwear or leather kg 10 45 30 5 5 5 5 5 5 5 25

3405 20 00 00

- Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other woodwork

kg 10 45 30 5 5 5 5 5 5 5 25 3405 30 00 00 - Polishes and similar preparations for coachwork,

other than metal polishes kg 10 45 30 5 5 5 5 5 5 5 25

3405 40 - Scouring pastes and powders and other scouring preparations:

- - Scouring pastes and powders:

3405 40 11 00 - - - Abrasive lapping and abrasive honing, in the

form of flour kg 10 45 30 5 5 5 5 5 5 5 25

3405 40 19 00 - - - Other kg 10 45 30 5 5 5 5 5 5 5 25

3405 40 90 00 - Other kg 10 45 30 5 5 5 5 5 5 5 25

3405 90 - Other

3405 90 10 00 - - Metal polishes kg 10 30 20 5 5 5 5 5 5 5 20

3405 90 90 00 - - Other kg 10 45 30 5 5 5 5 5 5 5 25

3406 00 00 00 Candles, tapers, and the like kg 10 45 30 5 5 5 5 5 5 5 25

3407

Modelling pastes, including those put up for children’s amusement; preparations known as

“dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)

3407 00 10 00 - Modelling pastes, including those put up for

children’s amusement kg 10 7.5 5 0 0 0 0 0 0 0 5

3407 00 20 00

- Preparations known as “dental wax” or “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms

kg 10 0 0 0 0 0 0 0 0 0 0

3407 00 90 00 - Other kg 10 0 0 0 0 0 0 0 0 0 0