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HSN CodeDescriptionGST Rate
04029190Milk and cream, concentrated or containing added sugar or other sweetening matter other : not containing added sugar or other sweetening matter : other5 %
20095000Fruit juices (including grape must) andvegetable juices, unfermented and notcontaining added spirit, whether or notcontaining added sugar or othersweetening matter tomato juice12 %
200950Fruit juices (including grape must) andvegetable juices, unfermented and notcontaining added spirit, whether or notcontaining added sugar or othersweetening matter tomato juice12 %
04029110Milk and cream, concentrated or containing added sugar or other sweetening matter other : not containing added sugar or other sweetening matter : condensed milk18 %
20091100Fruit juices (including grape must) andvegetable juices, unfermented and notcontaining added spirit, whether or notcontaining added sugar or othersweetening matter - orange juice : frozen12 %
20091900Fruit juices (including grape must) andvegetable juices, unfermented and notcontaining added spirit, whether or notcontaining added sugar or othersweetening matter - orange juice : other12 %
20094900Fruit juices (including grape must) andvegetable juices, unfermented and notcontaining added spirit, whether or notcontaining added sugar or othersweetening matter - pineapple juice : other12 %
20097900Fruit juices (including grape must) andvegetable juices, unfermented and notcontaining added spirit, whether or notcontaining added sugar or othersweetening matter - apple juice : other12 %
2009Fruit juices (including grape must) andvegetable juices, unfermented and notcontaining added spirit, whether or notcontaining added sugar or othersweetening matter - orange juice : frozen12 %
200911Fruit juices (including grape must) andvegetable juices, unfermented and notcontaining added spirit, whether or notcontaining added sugar or othersweetening matter - orange juice : frozen12 %
200919Fruit juices (including grape must) andvegetable juices, unfermented and notcontaining added spirit, whether or notcontaining added sugar or othersweetening matter - orange juice : other12 %
200949Fruit juices (including grape must) andvegetable juices, unfermented and notcontaining added spirit, whether or notcontaining added sugar or othersweetening matter - pineapple juice : other12 %
200979Fruit juices (including grape must) andvegetable juices, unfermented and notcontaining added spirit, whether or notcontaining added sugar or othersweetening matter - apple juice : other12 %
040291Milk and cream, concentrated or containing added sugar or other sweetening matter other : not containing added sugar or other sweetening matter : condensed milk18 %
20099000Fruit juices (including grape must) and vegetable juices, unfermented and notcontaining added spirit, whether or notcontaining added sugar or othersweetening matter mixtures of juices12 %
200990Fruit juices (including grape must) and vegetable juices, unfermented and notcontaining added spirit, whether or notcontaining added sugar or othersweetening matter mixtures of juices12 %
08111010Fruit and nuts, uncooked or cooked bysteaming or boiling in water, frozen,whether or not containing added sugar orother sweetening matter strawberries : containing added sugar5 %
08119010Fruit and nuts, uncooked or cooked bysteaming or boiling in water, frozen,whether or not containing added sugar orother sweetening matter other : containing added sugar5 %
20092900Fruit juices (including grape must) andvegetable juices, unfermented and notcontaining added spirit, whether or notcontaining added sugar or othersweetening matter - grapefruit (including pomelo) juice : -- other12 %
200929Fruit juices (including grape must) andvegetable juices, unfermented and notcontaining added spirit, whether or notcontaining added sugar or othersweetening matter - grapefruit (including pomelo) juice : -- other12 %
0811Fruit and nuts, uncooked or cooked bysteaming or boiling in water, frozen,whether or not containing added sugar orother sweetening matter strawberries : containing added sugar5 %
081110Fruit and nuts, uncooked or cooked bysteaming or boiling in water, frozen,whether or not containing added sugar orother sweetening matter strawberries : containing added sugar5 %
081190Fruit and nuts, uncooked or cooked bysteaming or boiling in water, frozen,whether or not containing added sugar orother sweetening matter other : containing added sugar5 %
08111020Fruit and nuts, uncooked or cooked bysteaming or boiling in water, frozen,whether or not containing added sugar orother sweetening matter strawberries : not containing added sugar5 %
20096900Fruit juices (including grape must) andvegetable juices, unfermented and notcontaining added spirit, whether or notcontaining added sugar or othersweetening matter - grape juice (including grape must) : other12 %
200969Fruit juices (including grape must) andvegetable juices, unfermented and notcontaining added spirit, whether or notcontaining added sugar or othersweetening matter - grape juice (including grape must) : other12 %
20093900Fruit juices (including grape must) andvegetable juices, unfermented and notcontaining added spirit, whether or notcontaining added sugar or othersweetening matter - juice of any other single citrus fruit : other12 %
20094100Fruit juices (including grape must) andvegetable juices, unfermented and notcontaining added spirit, whether or notcontaining added sugar or othersweetening matter - pineapple juice : of a brix value not exceeding 2012 %
20097100Fruit juices (including grape must) andvegetable juices, unfermented and notcontaining added spirit, whether or notcontaining added sugar or othersweetening matter - apple juice : of a brix value not exceeding 2012 %
200939Fruit juices (including grape must) andvegetable juices, unfermented and notcontaining added spirit, whether or notcontaining added sugar or othersweetening matter - juice of any other single citrus fruit : other12 %
200941Fruit juices (including grape must) andvegetable juices, unfermented and notcontaining added spirit, whether or notcontaining added sugar or othersweetening matter - pineapple juice : of a brix value not exceeding 2012 %
200971Fruit juices (including grape must) andvegetable juices, unfermented and notcontaining added spirit, whether or notcontaining added sugar or othersweetening matter - apple juice : of a brix value not exceeding 2012 %
20091200Fruit juices (including grape must) andvegetable juices, unfermented and notcontaining added spirit, whether or notcontaining added sugar or othersweetening matter - orange juice : not frozen, of a brix value not exceeding 2012 %
20092100Fruit juices (including grape must) andvegetable juices, unfermented and notcontaining added spirit, whether or notcontaining added sugar or othersweetening matter - grapefruit (including pomelo)juice :-- of a brix value not exceeding 2012 %
200912Fruit juices (including grape must) andvegetable juices, unfermented and notcontaining added spirit, whether or notcontaining added sugar or othersweetening matter - orange juice : not frozen, of a brix value not exceeding 2012 %
200921Fruit juices (including grape must) andvegetable juices, unfermented and notcontaining added spirit, whether or notcontaining added sugar or othersweetening matter - grapefruit (including pomelo)juice :-- of a brix value not exceeding 2012 %
20096100Fruit juices (including grape must) andvegetable juices, unfermented and notcontaining added spirit, whether or notcontaining added sugar or othersweetening matter - grape juice (including grape must) : of a brix value not exceeding 3012 %
200961Fruit juices (including grape must) andvegetable juices, unfermented and notcontaining added spirit, whether or notcontaining added sugar or othersweetening matter - grape juice (including grape must) : of a brix value not exceeding 3012 %
08112010Fruit and nuts, uncooked or cooked bysteaming or boiling in water, frozen,whether or not containing added sugar orother sweetening matter raspberries, blackberries, mulberries,loganberries, black, white or red currantsand gooseberries : containing added s5 %
20093100Fruit juices (including grape must) andvegetable juices, unfermented and notcontaining added spirit, whether or notcontaining added sugar or othersweetening matter - juice of any other single citrus fruit : of a brix value not exceeding 2012 %
200931Fruit juices (including grape must) andvegetable juices, unfermented and notcontaining added spirit, whether or notcontaining added sugar or othersweetening matter - juice of any other single citrus fruit : of a brix value not exceeding 2012 %
081120Fruit and nuts, uncooked or cooked bysteaming or boiling in water, frozen,whether or not containing added sugar orother sweetening matter raspberries, blackberries, mulberries,loganberries, black, white or red currantsand gooseberries : containing added s5 %
08112020Fruit and nuts, uncooked or cooked bysteaming or boiling in water, frozen,whether or not containing added sugar orother sweetening matter raspberries, blackberries, mulberries,loganberries, black, white or red currantsand gooseberries : not containing add5 %
20098990Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter-juice of any other single fruit or vegetable--other ---other12 %
38112100Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils additives f28 %
38112900Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils additives f28 %
38119000Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils additives f28 %
381121Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils additives f28 %
381129Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils additives f28 %
381190Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils additives f28 %
04022100Milk and cream, concentrated or containing added sugar or other sweetening matter in powder, granules or other solid forms, of a fat content, by weight exceeding 1.5% : not containing added sugar or other sweetening matter.5 %
20098910Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter-juice of any other single fruit or vegetable--other ---mango juice12 %
200989Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter-juice of any other single fruit or vegetable--other ---mango juice12 %
040221Milk and cream, concentrated or containing added sugar or other sweetening matter in powder, granules or other solid forms, of a fat content, by weight exceeding 1.5% : not containing added sugar or other sweetening matter.5 %
20098100Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter-juice of any other single fruit or vegetable--cranberry (vaccinium macrocarpon,vacciniu12 %
83100010Sign - plates, name - plates, address - plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405 - sign - plates, name - plates, address - plates and similar plates, numbers, letters and other symbols,28 %
83100090Sign - plates, name - plates, address - plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405 - sign - plates, name - plates, address - plates and similar plates, numbers, letters and other symbols,28 %
200981Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter-juice of any other single fruit or vegetable--cranberry (vaccinium macrocarpon,vacciniu12 %
8310Sign - plates, name - plates, address - plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405 - sign - plates, name - plates, address - plates and similar plates, numbers, letters and other symbols,28 %
831000Sign - plates, name - plates, address - plates and similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405 - sign - plates, name - plates, address - plates and similar plates, numbers, letters and other symbols,28 %
04031000Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa yogurt0 %
04041010Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included whey and modifi5 %
04041020Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included whey and modifi5 %
04041090Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included whey and modifi5 %
04049000Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included whey and modifi5 %
0403Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa yogurt0 %
040310Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa yogurt0 %
0404Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included whey and modifi5 %
040410Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included whey and modifi5 %
040490Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included whey and modifi5 %
04039090Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa other other0 %
04039010Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa other butter milk0 %
040390Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa other butter milk0 %
47071000Recovered (waste and scrap) paper or paperboard - unbleached kraft paper or paperboard or corrugated paper or paperboard12 %
4707Recovered (waste and scrap) paper or paperboard - unbleached kraft paper or paperboard or corrugated paper or paperboard12 %
470710Recovered (waste and scrap) paper or paperboard - unbleached kraft paper or paperboard or corrugated paper or paperboard12 %
48232000Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres - filter paper and paperboard18 %
482320Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres - filter paper and paperboard18 %
37040010Photographic paper, paperboard and textiles sensitised, unexposed photographic plates, film, paper, paper board and textiles, exposed but not developed: photographic paper, or paperboard18 %
3704Photographic paper, paperboard and textiles sensitised, unexposed photographic plates, film, paper, paper board and textiles, exposed but not developed: photographic paper, or paperboard18 %
370400Photographic paper, paperboard and textiles sensitised, unexposed photographic plates, film, paper, paper board and textiles, exposed but not developed: photographic paper, or paperboard18 %
84414000Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds - machines for moulding articles in paper pulp, paper or paperboard18 %
844140Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds - machines for moulding articles in paper pulp, paper or paperboard18 %
48237010Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres - moulded or pressed article of paper pulp : paper pulp moulded t12 %
48239030Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres - other : plain or embossed seals made of paper, laminated paper18 %
482370Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres - moulded or pressed article of paper pulp : paper pulp moulded t12 %
48236000Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres - trays, dishes, plates, cups and the like, of paper and paperboa18 %
48236100Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres - trays,dishes,plates, cups and the like, of paper or paperboard18 %
48236900Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres - trays,dishes,plates, cups and the like, of paper or paperboard18 %
482360Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres - trays, dishes, plates, cups and the like, of paper and paperboa18 %
482361Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres - trays,dishes,plates, cups and the like, of paper or paperboard18 %
482369Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres - trays,dishes,plates, cups and the like, of paper or paperboard18 %
18050000Cocoa powder, not containing added sugar or other sweetening matter28 %
1805Cocoa powder, not containing added sugar or other sweetening matter28 %
180500Cocoa powder, not containing added sugar or other sweetening matter28 %
37039010Photographic paper, paperboard and textiles sensitised, unexposed other: photographic paper or paperboard18 %
370390Photographic paper, paperboard and textiles sensitised, unexposed other: photographic paper or paperboard18 %
48237090Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres - moulded or pressed article of paper pulp : other18 %
48091010Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets - carbon or similar copying papers : manifold paper18 %
4809Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets - carbon or similar copying papers : manifold paper18 %
480910Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets - carbon or similar copying papers : manifold paper18 %
84393010Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard - machinery for finishing paper or paperboard: paper laminating machine18 %
843930Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard - machinery for finishing paper or paperboard: paper laminating machine18 %
48231900Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres - gummed or adhesive paper, in strips or rolls : other18 %
48070010Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets- composite paper and paperboard (made by sticking f12 %
48070090Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets- composite paper and paperboard (made by sticking f12 %
48162020Carbon-paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes - self-copy paper : paper for fax machine18 %
4807Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets- composite paper and paperboard (made by sticking f12 %
480700Composite paper and paperboard (made by sticking flat layers of paper or paperboard together with an adhesive), not surface-coated or impregnated, whether or not internally reinforced, in rolls or sheets- composite paper and paperboard (made by sticking f12 %
482319Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres - gummed or adhesive paper, in strips or rolls : other18 %
48231200Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres - gummed or adhesive paper, in strips or rolls : self- adhesive18 %
48237020Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres - moulded or pressed article of paper pulp : wood pulp board18 %
48239011Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres - other : braille paper, cellulose in sole board or sheet; packin5 %
48239012Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres - other : braille paper, cellulose in sole board or sheet; packin18 %
48239013Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres - other : braille paper, cellulose in sole board or sheet; packin18 %
48239014Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres - other : braille paper, cellulose in sole board or sheet; packin18 %
48239015Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres - other : braille paper, cellulose in sole board or sheet; packin18 %
48239016Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres - other : braille paper, cellulose in sole board or sheet; packin18 %
48239017Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres - other : braille paper, cellulose in sole board or sheet; packin18 %
48239018Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres - other : braille paper, cellulose in sole board or sheet; packin18 %
48239019Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres - other : braille paper, cellulose in sole board or sheet; packin18 %
48239021Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres - other : pre-punched cards; monotype and newstape paper in strip18 %
48239022Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres - other : pre-punched cards; monotype and newstape paper in strip18 %
48239023Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres - other : pre-punched cards; monotype and newstape paper in strip18 %
48162010Carbon-paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes - self-copy paper : duplicating paper, cut to size18 %
481620Carbon-paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes - self-copy paper : duplicating paper, cut to size18 %
482312Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres - gummed or adhesive paper, in strips or rolls : self- adhesive18 %
482390Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres - other : braille paper, cellulose in sole board or sheet; packin5 %
48237030Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres - moulded or pressed article of paper pulp : articles made of pap18 %
48064010Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets - glassine and other glazed transparent or translucent papers : glassine papers12 %
48171000Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery - envelopes18 %
480640Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets - glassine and other glazed transparent or translucent papers : glassine papers12 %
4817Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery - envelopes18 %
481710Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery - envelopes18 %
37032010Photographic paper, paperboard and textiles sensitised, unexposed other, for colour photography (polychrome): photographic paper or paperboard18 %
370320Photographic paper, paperboard and textiles sensitised, unexposed other, for colour photography (polychrome): photographic paper or paperboard18 %
995439Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above.18 %
995449Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above.18 %
995459Services involving repair, alterations, additions, replacements, maintenance of the constructions covered above.18 %
995469Services involving repair, alterations, additions, replacements, maintenance of the installations covered above.18 %
48239090Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres - other : other18 %
37031010Photographic paper, paperboard and textiles sensitised, unexposed in rolls of a width exceeding 610 mm: photographic paper or paperboard18 %
3703Photographic paper, paperboard and textiles sensitised, unexposed in rolls of a width exceeding 610 mm: photographic paper or paperboard18 %
370310Photographic paper, paperboard and textiles sensitised, unexposed in rolls of a width exceeding 610 mm: photographic paper or paperboard18 %
48092000Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets self-copy paper18 %
480920Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets self-copy paper18 %
48172000Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery - letter cards, plain postcards and correspond18 %
48173010Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery - boxes, pouches, wallets and writing compendi12 %
48173090Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery - boxes, pouches, wallets and writing compendi18 %
481720Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery - letter cards, plain postcards and correspond18 %
481730Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery - boxes, pouches, wallets and writing compendi12 %
37040090Photographic paper, paperboard and textiles sensitised, unexposed photographic plates, film, paper, paper board and textiles, exposed but not developed: other18 %
04022990Milk and cream, concentrated or containing added sugar or other sweetening matter other5 %
48162090Carbon-paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes - self-copy paper : other18 %
37040030Photographic paper, paperboard and textiles sensitised, unexposed photographic plates, film, paper, paper board and textiles, exposed but not developed: sensitised textiles18 %
48229010Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) - other : paper tubes18 %
48062000Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets greaseproof papers12 %
48063000Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets tracing papers18 %
480620Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets greaseproof papers12 %
480630Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets tracing papers18 %
482290Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened) - other : paper tubes18 %
48091090Carbon paper, self-copy paper and other copying or transfer papers (including coated or impregnated paper for duplicator stencils or offset plates), whether or not printed, in rolls or sheets - carbon or similar copying papers : other18 %
48161000Carbon-paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes - carbon or similar copying papers18 %
4816Carbon-paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes - carbon or similar copying papers18 %
481610Carbon-paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes - carbon or similar copying papers18 %
47072000Recovered (waste and scrap) paper or paperboard - other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass12 %
84392000Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard machinery for making paper or paperboard18 %
470720Recovered (waste and scrap) paper or paperboard - other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass12 %
843920Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard machinery for making paper or paperboard18 %
48234000Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres - rolls, sheets and dials, printed for self-recording apparatus18 %
48081000Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803 - corrugated paper and paperboard, whether or not perforate12 %
4808Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803 - corrugated paper and paperboard, whether or not perforate12 %
480810Paper and paperboard, corrugated (with or without glued flat surface sheets), creped, crinkled, embossed or perforated, in rolls or sheets, other than paper of the kind described in heading 4803 - corrugated paper and paperboard, whether or not perforate12 %
482340Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres - rolls, sheets and dials, printed for self-recording apparatus18 %
37040020Photographic paper, paperboard and textiles sensitised, unexposed photographic plates, film, paper, paper board and textiles, exposed but not developed: cinematographic plates and film18 %
47073000Recovered (waste and scrap) paper or paperboard - paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter)12 %
84393090Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard - machinery for finishing paper or paperboard: other18 %
470730Recovered (waste and scrap) paper or paperboard - paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter)12 %
04022910Milk and cream, concentrated or containing added sugar or other sweetening matter whole milk5 %
995479Services involving repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above.12 %
040229Milk and cream, concentrated or containing added sugar or other sweetening matter whole milk5 %
48169010Carbon-paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes - other : other copying or transfer papers (excluding printed transfer)18 %
481690Carbon-paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes - other : other copying or transfer papers (excluding printed transfer)18 %
48169020Carbon-paper, self-copy paper and other copying or transfer papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes - other : calculating machine paper in rolls and strips not exceeding 1518 %
68052020Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up on a base of paper or paperboard only: flint coated paper18 %
68052040Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up on a base of paper or paperboard only: other abrasive paper18 %
04022920Milk and cream, concentrated or containing added sugar or other sweetening matter milk for babies5 %
04029990Milk and cream, concentrated or containing added sugar or other sweetening matter other : other : other5 %
995419Services involving repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above.12 %
995429Services involving repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above.12 %
48051200Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter - fluting paper : straw fluting paper12 %
480512Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter - fluting paper : straw fluting paper12 %
68052010Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up on a base of paper or paperboard only: emery or corundum coated paper18 %
68052030Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up on a base of paper or paperboard only: glass or sand coated paper18 %
680520Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up on a base of paper or paperboard only: emery or corundum coated paper18 %
48051100Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter - fluting paper : semi-chemical fluting paper12 %
48064090Vegetable parchment, greaseproof papers, tracing papers and glassine and other glazed transparent or translucent papers, in rolls or sheets - glassine and other glazed transparent or translucent papers : other18 %
4805Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter - fluting paper : semi-chemical fluting paper12 %
480511Other uncoated paper and paperboard, in rolls or sheets, not further worked or processed than as specified in note 3 to this chapter - fluting paper : semi-chemical fluting paper12 %
04029910Milk and cream, concentrated or containing added sugar or other sweetening matter other : other : whole milk5 %

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