The Table below contains the extensive list of commodities ineligible for conditional duty exemptions as outlined in Part 1 of the Customs Tariff. Manufacturers/Importers are therefore advised that items appearing on this list will NOT be exempt from the payment of customs duty unless a COTED Suspension is received from the CARICOM Secretariat through the Ministry of Foreign Affairs.
Based on previous engagements between the Authority and the GMSA, manufacturers are asked to review their inventory of raw and packaging materials against the list published below. Once items appear on that list, manufacturers should approach the Ministry of Foreign Affairs for a COTED Suspension.
The Harmonised Systems (HS) Codes for each of these items have been entered in ASYCUDA World to restrict exemptions in accordance with the provisions outlined under Part 1.
PART I
LIST OF COMMODITIES INELIGIBLE FOR
CONDITIONAL DUTY EXEMPTIONS
|
HEADING NO. IN HS 2007 |
HEADING NO. IN HS 2017 |
DESCRIPTION OF GOODS |
|---|---|---|
| 0702.00.00 | 0702.00.00 | Tomatoes, fresh or chilled |
| 0703.10.20 | 0703.10.20 | Shallots (eschallots) |
| 0704.10.10 | 0704.10.10 | Cauliflowers |
| 0704.90.10 | 0704.90.10 | Cabbages |
| ex 07.05 | ex 07.05 | Lettuce |
| 0706.10.10 | 0706.10.10 | Carrots |
| 0707.00.10 | 0707.00.10 | Cucumbers |
| 0708.20.10 | 0708.20.10 | String beans |
| 0708.20.20 | 0708.20.20 | Bora (bodi) beans (Vigna spp.) |
| 0708.20.30 | 0708.20.30 | Blackeye peas |
| 0708.90.10 | 0708.90.10 | Pigeon peas |
| 0709.30.00 | 0709.30.00 | Aubergines (egg-plants) |
| 0709.60.90 | 0709.60.90 | Other fruits of the genus Capsicum or of the genus Pimenta |
| 0709.93.10 | 0709.93.10 | Pumpkins |
| 0709.99.10 | 0709.99.10 | Zucchini |
| 0709.99.20 | 0709.99.20 | Ochroes |
| ex 0710.22.90 | ex 0710.22.90 | Other string beans, frozen |
| 0710.30.00 | 0710.30.00 | Spinach, New Zealand spinach and orache spinach (garden spinach), frozen |
| 0713.33.10 | 0713.33.10 | Red kidney beans |
| 0714.10.00 | 0714.10.00 | Manioc (cassava) |
| 0714.20.00 | 0714.20.00 | Sweet potatoes |
| 0714.90.10 | 0714.90.10 | Arrowroot |
| 0714.90.20 | 0714.90.20 | Dasheens |
| 0714.90.30 | 0714.90.30 | Eddoes |
| 0714.90.40 | 0714.90.40 | Tannias |
| 0714.30.00 | 0714.30.00 | Yams |
| ex 08.01 | ex 08.01 | Coconuts |
| ex 08.03 | ex 08.03 | Bananas, fresh or dried |
| ex 08.03 | ex 08.03 | Plantains, fresh or dried |
| ex 0804.30.00 | ex 0804.30.00 | Pineapples, fresh |
| ex 0804.40.00 | ex 0804.40.00 | Avocados, fresh |
| ex 0804.50.00 | ex 0804.50.00 | Guavas, mangoes and mangosteens, fresh |
| ex 0805.10.00 | ex 0805.10.00 | Oranges, fresh |
| 0805.21.10 | 0805.21.10 | Ugli fruit |
| 0805.21.20 | 0805.21.20 | Ortaniques |
| 0805.40.00 | 0805.40.00 | Grapefruit including pomelos |
| 0805.50.00 | 0805.50.00 | Lemons and limes |
| 0807.11.00 | 0807.11.00 | Watermelons |
| 0807.19.10 | 0807.19.10 | Cantaloupes |
| 0807.19.20 | 0807.19.20 | Muskmelons |
| 0807.20.00 | 0807.20.00 | Papaws (papayas) |
| 0810.90.10 | 0810.90.10 | Sapodillas |
| 0810.90.20 | 0810.90.20 | Golden apples |
| 0810.90.30 | 0810.90.30 | Passion fruit |
| 0810.90.40 | 0810.90.40 | Soursop |
| 0810.90.50 | 0810.90.50 | Breadfruit |
| 0810.90.60 | 0810.90.60 | Carambolas |
| 0904.21.20 | 0904.21.20 | Pimento (allspice) |
| 09.06 | 09.06 | Cinnamon and cinnamon-tree flowers |
| 09.07 | 09.07 | Cloves (whole fruit, cloves and stems) |
| 09.08 | 09.08 | Mace |
| 09.10 | 09.10 | Ginger |
| 0910.30.00 | 0910.30.00 | Turmeric (curcuma) |
| 0910.99.10 | 0910.99.10 | Thyme |
| 0910.99.20 | 0910.99.20 | Bay leaves |
| 1006.10.00 | 1006.10.00 | Rice in the husk (paddy or rough) |
| 1006.20.00 | 1006.20.00 | Husked (brown) rice |
| 1006.30.00 | 1006.30.00 | Semi-milled or wholly-milled rice, whether or not polished or glazed |
| 1006.40.00 | 1006.40.00 | Broken rice |
| 1101.00.90 | 1101.00.90 | Other wheat or meslin flour |
| 1106.20.20 | 1106.20.20 | Arrowroot flour |
| 1108.19.10 | 1108.19.10 | Arrowroot starch |
| 1203.00.00 | 1203.00.00 | Copra |
| 1208.10.00 | 1208.10.00 | Flours and meals of soya beans |
| 1208.90.20 | 1208.90.20 | Flours and meals of copra |
| 1212.93.00 | 1212.93.00 | Sugar cane |
| 15.07 | 15.07 | Soya-bean oil and its fractions, whether or not refined, but not chemically modified |
| 15.08 | 15.08 | Ground-nut oil and its fractions, whether or not refined, but not chemically modified |
| 15.09 | 15.09 | Olive oil and its fractions, whether or not refined, but not chemically modified |
| 1510 | 1510.00 | Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 15.09 |
| ex 15.11 | ex 1511 | Palm oil and its fractions, refined, but not chemically modified (excluding palm stearin) |
| 15.12 | 15.12 | Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified |
| 15.13 | 15.13 | Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified |
| 15.14 | 15.14 | Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified |
| 15.15 | 15.15 | Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified |
| 1516.10.10 | 1516.10.10 | Fish fats and oils and their fractions |
| 1516.20.00 | 1516.20.00 | Vegetable fats and oils and their fractions |
| ex 17.01 | ex 17.01 | Cane sugar |
| ex 17.01 | ex 17.01 | Beet sugar |
| 2009.11.10 | 2009.11.10 | Orange juice, frozen, concentrated |
| 2009.12.30 | 2009.12.30 | Orange juice, other, not concentrated, not frozen |
| 2009.21.30 | 2009.21.30 | Grapefruit (including pomelo) juice, not concentrated |
| 2102.30.00 | 2102.30.00 | Prepared baking powders |
| ex 2306.50.00 | ex 2306.50.00 | Oil cake of coconut or copra |
| 2309.90.30 | 2309.90.30 | Prepared complete poultry feed |
| 2309.90.40 | 2309.90.40 | Prepared complete cattle feed |
| 2309.90.50 | 2309.90.50 | Prepared complete pig feed |
| 2309.90.60 | 2309.90.60 | Other prepared complete animal feeds |
| 2520.10.10 | 2520.10.10 | Gypsum |
| 2521.00.00 | 2521.00.00 | Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement |
| 2522.10.00 | 2522.10.00 | Quicklime |
| 2522.20.00 | 2522.20.00 | Slaked lime |
| 2522.30.00 | 2522.30.00 | Hydraulic lime |
| Ex 25.23 | Ex 25.23 | Portland cement |
| 2606.00.00 | 2606.00.00 | Aluminium ores and concentrates |
| 2707.99.10 | 2707.99.10 | Gasolene blending preparations |
| 2708.10.00 | 2708.10.00 | Pitch |
| 2710.19.71 | 2710.19.71 | Lubricating oil base stock (paraffinic type) |
| 2710.19.75 | 2710.19.75 | Hydraulic brake fluids and other prepared liquids for hydraulic transmission |
| 2804.10.00 | 2804.10.00 | Hydrogen |
| 2804.30.00 | 2804.30.00 | Nitrogen |
| 2804.40.00 | 2804.40.00 | Oxygen |
| 2807.00.20 | 2807.00.20 | Sulphuric acid, other |
| 2811.21.00 | 2811.21.00 | Carbon dioxide |
| 2814.10.00 | 2814.10.00 | Anhydrous ammonia |
| 2818.20.00 | 2818.20.00 | Aluminium oxide (alumina), other than artificial corundum |
| ex 2833.22.00 | ex 2833.22.00 | Sulphates of aluminium |
| 2904.10.10 | 2904.10.10 | Sulphonic acid (Tridecylbenzene [TDBSA] and Linear Alkylbenzene [LABSA]) |
| ex 32.08 | ex 32.08 | Automotive paints |
| ex 32.08 | ex 32.08 | Marine paints |
| ex 32.08 | ex 32.08 | Enamels |
| ex 32.08 | ex 32.08 | Other paints |
| ex 32.08 | ex 32.08 | Marine varnishes (including lacquers) |
| ex 32.08 | ex 32.08 | Other varnishes (including lacquers) |
| ex 32.08 | ex 32.08 | Other solutions as defined in Note 4 of Chapter 32 |
| ex 32.09 | ex 32.09 | Paints |
| ex 32.09 | ex 32.09 | Enamels |
| ex 32.09 | ex 32.09 | Varnishes (including lacquers) |
| 3210.00.10 | 3210.00.10 | Water-thinned paints (emulsion paints or dispersion paints) |
| 3210.00.20 | 3210.00.20 | Distempers, dry |
| 3210.00.30 | 3210.00.30 | Enamels |
| 3210.00.40 | 3210.00.40 | Other paints |
| 3210.00.50 | 3210.00.50 | Marine varnishes (including lacquers) |
| 3210.00.60 | 3210.00.60 | Other varnishes (including lacquers) |
| 3214.10.20 | 3214.10.20 | Painters’ fillings |
| 3214.10.30 | 3214.10.30 | Glaziers’ linseed oil putty |
| 3214.10.40 | 3214.10.40 | Other glaziers’ putty |
| 3301.12.00 | 3301.12.00 | Orange oil |
| 3301.19.10 | 3301.19.10 | Grapefruit oil |
| 3301.19.20 | 3301.19.20 | Lime oil |
| 3301.29.10 | 3301.29.10 | Bay oil |
| 3301.29.40 | 3301.29.40 | Nutmeg oil |
| 3501.90.10 | 3501.90.10 | Casein glues |
| 3814.00.10 | 3814.00.10 | Thinners including reducers |
| 3819.00.00 | 3819.00.00 | Hydraulic brake fluids and other prepared liquids for hydraulic transmission, not containing or containing less than 70 per cent by weight of petroleum oils or oils obtained from bituminous minerals |
| ex 3820.00.10 | ex 3820.00.10 | Anti-freezing preparations |
| ex 39.17 | ex 39.17 | PVC pipes |
| ex 3917.32.10 | ex 3917.32.10 | Electrical conduits and other piping, of PVC |
| ex 3917.32.90 | ex 3917.32.90 | Electrical conduits and other piping, other |
| 3917.40.00 | 3917.40.00 | Fittings |
| 3925.90.20 | 3925.90.20 | Gutters of plastics |
| 3926.90.70 | 3926.90.70 | Motor vehicle licence plates of plastics |
| 4006.10.00 | 4006.10.00 | “Camel-back” strips for retreading rubber tyres |
| 4008 | 4008 | Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber |
| 4011.10.00 | 4011.10.00 | New pneumatic tyres, of rubber of a kind used on motor cars (including station wagons and racing cars) |
| 4012.11.00 | 4012.11.00 | Retreaded tyres of a kind used on motor cars (including station wagons and racing cars) |
| 4012.12.00 | 4012.12.00 | Retreaded tyres of a kind used on buses or lorries |
| 4401.10.00 | 4401.10.00 | Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms |
| Ex 44.01 | Ex 44.01 | Sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms |
| 44.02 | 44.02 | Wood charcoal (including shell or nut charcoal), whether or not agglomerated |
| 4403.12 | 4403.12 | Wood in the rough, of other non-coniferous species, treated with paint, stains, creosote and other preservatives (Non-coniferous) |
| 4403.40 | 4403.40 | Other wood in the rough, of tropical species |
| ex 44.03 | ex 44.03 | Other wood in the rough, of other non-coniferous species |
| 4404.10.10 | 4404.10.10 | Split poles, piles, pickets, stakes and sticks, of wood |
| 44.06 | 44.06 | Railway or tramway sleepers (cross-ties) of wood |
| 4407.99.10 | 4407.99.10 | Greenheart |
| 4407.99.20 | 4407.99.20 | Mora |
| 4417.00.10 | 4417.00.10 | Handles for axes, mops, brooms, files, hammers, hoes, picks, rakes and shovels |
| 4819.10.00 | 4819.10.00 | Cartons, boxes and cases, of corrugated paper or paperboard |
| 6810.11.00 | 6810.11.00 | Building blocks and bricks of cement, of concrete or of artificial stone, whether or not reinforced |
| 6904.10.00 | 6904.10.00 | Ceramic building bricks |
| 72.10 | 72.10 | Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated: |
| 7210.30.10 | 7210.30.10 | Of a thickness of less than 3 mm, corrugated |
| Otherwise plated or coated with zinc: | ||
| 7210.41.00 | 7210.41.00 | Corrugated: |
| 7210.41.10 | 7210.41.10 | Of a thickness of less than 3 mm |
| Plated or coated with aluminium: | ||
| 7210.61.00 | 7210.61.00 | Plated or coated with aluminium-zinc alloys: |
| 7210.61.10 | 7210.61.10 | Of a thickness of less than 3 mm, corrugated |
| 7210.70.00 | 7210.70.00 | Painted, varnished or coated with plastics: |
| 7210.70.10 | 7210.70.10 | Of a thickness of less than 3 mm, corrugated |
| 7210.90.00 | 7210.90.00 | Other: |
| 7210.90.10 | 7210.90.10 | Of a thickness of less than 3 mm, corrugated |
| 72.12 | 72.12 | Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated: |
| 7212.20.00 | 7212.20.00 | Electrolytically plated or coated with zinc: |
| 7212.20.10 | 7212.20.10 | Of a thickness of less than 3 mm, corrugated |
| 7212.30.00 | 7212.30.00 | Otherwise plated or coated with zinc: |
| 7212.30.10 | 7212.30.10 | Of a thickness of less than 3 mm, corrugated |
| 7212.40.00 | 7212.40.00 | Painted, varnished or coated with plastics: |
| 7212.40.10 | 7212.40.10 | Of a thickness of less than 3 mm, corrugated |
| 7212.50.00 | 7212.50.00 | Otherwise plated or coated: |
| 7212.50.10 | 7212.50.10 | Of a thickness of less than 3 mm, corrugated |
| 7212.60.00 | 7212.60.00 | Clad: |
| 7212.60.10 | 7212.60.10 | Of a thickness of less than 3 mm, corrugated |
| 7313.00.10 | 7313.00.10 | Barbed wire, of iron or steel |
| 73.14 | 73.14 | Grill, netting and fencing, welded at the intersection, of wire with a maximum cross-sectional dimension of 3 mm or more and having a mesh size of 100 cm2 or more |
| ex 7314.41.90 | ex 7314.41.90 | Chain link fencing |
| 8311.10.10 | 8311.10.10 | Coated electrodes of base metal, for electric arc-welding, of non-alloy steel |
| 8311.20.00 | 8311.20.00 | Cored wire of base metal, for electric arc-welding |
| 8311.30.00 | 8311.30.00 | Coated rods and cored wire, of base metal, for soldering, brazing or welding by flame |
| 8421.23.10 | 8421.23.10 | Oil filters for internal combustion engines |
| 8421.23.20 | 8421.23.20 | Petrol filters for internal combustion engines |
| 9021.21.00 | 9021.21.00 | Artificial teeth |
| 9603.40.20 | 9603.40.20 | Paint brushes |
| ex 96.07 | ex 96.07 | Slide fasteners |
