Tax Update-1998 Budget Issues



REDUCTION/ABOLITION OF CUSTOMS DUTIES
Duties and Taxes on the following items have been reduced effective 4.00pm., October 17, 1997

TARIFF CODE

DESCRIPTION

NEW
RATE %


IMPORT DUTY

30.05 Wadding, gauze, bandages and similiar articles (e.g. dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale for medical, surgical, dental or veterinary purposes.

 

3005.10

3005.10 900
-Adhesive dressings and other articles having and adhesive layer :
Other than system base plate



Nil

3005.90
3005.90 100
3005.90 200
3005.90 300

3005.90 900
-Other
Cotton wool
Absorbent gauze
Bandages (including gauze bandages and triangular bandages)
Other


Nil
Nil

Nil
Nil

33.06 Preparation for oral dental hygine, including denture fixative pastes & powders; yarn used to clean between the teeth (dental floss) individual retail packages.




Nil

3306.20 000 Yarn used to clean between the teeth (dental floss)

Nil

84.76

8476.21 000
Automatic goods-vending machines
-Automatic beverage-vending machines:
-Incorp heating or refrigerating devices



Nil

8476.29 000 -Other

Nil

8476.81 000
8476.89 000
Incorporating heating or refrigerating devices
Other

Nil
Nil

85.10


8510.10 000
Shavers, hair clippers and hair removing appliances, with self-contained electric motor :
Shavers

Nil

8609.00 000 Containers (including containers for the transport of fluids) specially designed and equiped for carriage by one more modes of transport.

Nil

9704.00 000 Postage or revenue stamps, stamps-postmarks, first-day covers, postal stationery (stamp paper), and the like, used or if unused not of current or new issue in the country which they are destined.

Nil

9705.00 000 Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, enthographic, or numismatic interest.

Nil

9706.00 000 Antiques of an age exceeding one hundred years

Nil


SALES TAX

16.02


1602.32
Other prepared or preserved meat, meat offal or blood
-Of poultry of heading No. 01.05
-Of fowls of the species Gallus domesticus:

 

1602.32.900 Chicken balls

Nil

1602.49
1602.49 900
-Other including mixtures
Other


Nil

1602.50 -Of bovine animals
Beaf balls


Nil

1602.90

1602.90 900
-Other, including preparations of blood of any animals
Others meat balls



Nil

16.04 Prepared or preserved fish; caviar and caviar subsitutes prepared from fish eggs.

 


1604.11 000
1604.12 000
-Fish, whole or in pieces, but not minced:
-Salmon: in airtight containers
-Herrings: in airtight containers


Nil
Nil

1604.20 -Other prepared or preserved fish:

 


1604.90 920
Other:
Fish balls, paste and cake


Nil

3822.00 000 Diagonostic or laboratory reagents on a backing and prepared dignostic or laboratory reagents whether or not on a backing, other than those of heading No.30.20 or 30.06

Nil

84.70 Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating function ;...

 

8470.10 -Electronic calculators capable of operation without an external source of electric power and pocket size data recording, reproducing and displaying machines with calculating functions :

 

8470.10 900 Other

Nil


8470.21 900
8470.29 900
8470.30 900
-Other electronic calculating machines
Other
Other
Other



Nil
Nil
Nil

84.76

8476.21 000
8476.29 000
Automatic goods-vending machines
-Automatic beverage-vending machines:
-Incorp heating or refrigerating devices
-Other



Nil
Nil

8609.00 000 Containers (including containers for the transport of fluids) specially designed and equiped for carriage by one or more modes of transport

Nil


EXPORT DUTY

2709.00 Petroleum oils and oils obtained from bituminous minerals, crude.

 

2709.00 100 Petroleum oils, crude

10%

2709.00 900 Other

10%

TARIFF CODE

DESCRIPTION

85.16 Electric instantaneours or storage water heaters and immersion heaters; electric space heating apparatus and soil-heating apparatus; electrothermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heating No.84.45
8516.10 Electric instrument or storage water heaters and immersion heaters:
8516.10 100 Radio-frequency types
Electric space heating apparatus and electric soil heating apparatus:
8516.21
8516.21 100
Storage heating radiators :
Radio frequency types
8516.29

8516.29 100
Other :

Radio frequency types
Electro-themic hair dressing or hand-drying apparatus:
8516.31
8516.31 100
Hair-dryers:
Radio frequency types
8516.32
8516.32 100
Other hair dressing apparatus :
Radio frequency types
8516.33
8516.33 100
Hair drying apparatus :
Radio frequency types
8516.40
8516.40 100
Electric smoothing iron :
Radio frequency types
8516.60

8516.60 100
Other ovens; cookers, cooking plates, boiling, rings, grillers and roasters :
Radio frequency types
8516.71
8516.71 100
8516.72
8516.72 100
8516.79
8516.79 100
8516.80
8516.80 100

8516.90
8516.90 100
Other electro-thermic appliances :
Coffee or tea makers :
Radio frequency types
Toasters :
Radio frequency types
Other :
Radio frequency types
Electric heating resistors :
Radio frequency types

Parts :
For subheadings Nos. 8516.10 100,
8516.21 10, 8516.29 100, 8516.31 100, 8516.32 100, 8516.33 100, 8516.40 100, 8516.50 100, 8516.60 100, 8516.71 100, 8516.72 100, 8516.79 100 and 8516.80 100
87.11 Motorcycles (including mopeds) and cycles fitted with an auxilliary motor, with or without side-cars.
8711.30


8711.30 100
With reciprocating internasl combustion piston engine of a cyclinder capacity exceeding 250cc but not exceeding 500cc :
Autocycle (equipped with both built-in engine and a pedal system)
8711.40


8711.40 100
With reciprocating internal combustion piston engine of a cyclinder capacity exceeding 500cc but not exceeding 800cc :
Autocycle (equipped with both built-in engine and a pedal system)
8711.50


8711.50 100
With reciprocating internal combustion piston engine of a cyclinder capacity exceeding 800cc
Autocycle (equipped with both built-in engine and a pedal system).

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