TaxTMI 
TaxTMI 
Product Specific Rules
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....above, in the case of products under HS 71, the value addition must be on the basis of FOB value; (g) "Chapter" means a chapter of the HS; (f) "Heading" means the first four digits in the tariff classification number under the HS; and (g) "Sub heading" means the first six digits in the tariff classification number under the HS. Rule 2 Review Both Parties agree to review the Product Specific Rules (PSR) within two years of entry into force of these rules. TABLE 1 PRODUCT SPECIFIC RULES No. HS Code Description of Product Product Specific Rule (PSR) 1. Chapter 1 Live animals. WO 2. Chapter 2 Meat and edible meat offal. WO 3. Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates. WO 4. Chapter 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included. WO 5. Chapter 5 Products of animal origin, not elsewhere specified or included. WO 6. Chapter 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage. WO 7. Chapter 7 Edible vegetables and certa....
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.... CTH + VA 40% 35. Chapter 23 Residues and waste from the food industries; prepared animal fodder. CC + VA 40% 36. 2308,2309 Vegetable materials/ waste used as animal feed, preparations of a kind used in animal feeding CTH +VA 40% 37. Chapter 24 Tobacco and manufactured tobacco substitutes. WO 38. Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement. CTSH + VA 40% 39. Chapter 26 Ores, slag and ash. CTSH + VA 40% 40. Chapter 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes. CTSH + VA 40% 41. Chapter 28 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare- earth metals, of radioactive elements or of isotopes. CTSH + VA 40% 42. Chapter 29 Organic chemicals. CTSH + VA 40% 43. Chapter 30 Pharmaceutical products. CTSH + VA 40% 44. Chapter 31 Fertilisers. CTSH + VA 40% 45. Chapter 32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes;....
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....wspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans. CTSH + VA 40% 67. Chapter 50 Silk. CTSH + VA 40% 68. Chapter 51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric CTSH + VA 40% 69. Ex Chapter 52 Cotton CTSH + VA 40% 70. 5201 Cotton, not carded or combed. WO 71. 5202 Cotton waste (including yarn waste and garnetted stock). WO 72. 5203 Cotton, carded or combed. WO 73. 5204 Cotton sewing thread, whether or not put up for retail sale. WO 74. Chapter 53 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn CTSH + VA 40% 75. Chapter 54 Man-made filaments CTSH + VA 40% 76. Chapter 55 Man-made staple fibres CTSH + VA 40% 77. Chapter 56 Wadding, felt and non wovens; special yarns; twine; cordage, ropes and cables and articles thereof CTH + VA 40% 78. Chapter 57 Carpets and other textile floor coverings CTH + VA 40% 79. Chapter 58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery CTH + VA 40% 80. Chapter 59....
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....gold unset CTSH + 3.5% VA 105. Ex711319 Jewellery of gold set with pearls CTSH +6% VA 106. Ex711319 Jewellery of gold set with diamonds CTSH +7% VA 107. Ex711319 Jewellery of gold set with precious and semi- precious stones other than diamonds CTSH + 6% VA 108. Ex711319 Jewellery of platinum unset CTSH + 3.5% VA 109. Ex711319 Parts of plain gold jewellery CTSH +3.5%VA 110. Ex711319 Articles of other precious metal CTSH + 3.5%VA 111. Ex Chapter 72 Iron and steel CTSH + VA 40% 112. 7206-7229 Iron & Steel Melt and Pour in the Parties 113. Chapter 73 Articles of iron or steel CTSH + VA 40% 114. Ex Chapter 74 Copper and articles thereof CTSH + VA 40% 115. 740710 Bars, rods and profiles of refined copper (Melt, cast and rolled) or (CTSH + VA 40%) 116. 740811, 740819 Wire of refined copper (Melt, cast and rolled) or (CTSH + VA 40%) 117. Chapter 75 Nickel and articles thereof CTSH + VA 40% 118. Chapter 76 Aluminium and articles thereof CTSH + VA 45% 119. Chapter 78 Lead and articles thereof CTSH + VA 40% 12....