Import tariff classification defines chapter-based headings that link imported goods to applicable basic customs duty rates for assessment. The First Schedule establishes the import tariff classification framework by organising goods into numbered chapters that group products by description, thereby enabling linkage of imported items to the applicable basic rate of customs duty. Each chapter denotes a broad product category used to locate tariff items for duty assessment, covering commodities from live animals and foodstuffs through chemicals, textiles, machinery, vehicles and special categories such as project imports and passengers' baggage.