SECTION 16

SECTION XVI
MACHINERY AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND
RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS,
AND PARTS AND ACCESSORIES OF SUCH ARTICLES


Section Notes.

1.-This Section does not cover :

(a) Transmission or conveyor belts or belting, of plastics of Chapter 39, or of vulcanised rubber

    (heading 40.10); or other articles of a kind used in machinery or mechanical or electrical appliances or for
     other technical uses, of vulcanised rubber other than hard rubber (heading 40.16);

(b) Articles of leather or of composition leather (heading 42.04) or of furskin (heading 43.03), of a kind used in
     machinery or mechanical appliances or for other technical uses;

(c) Bobbins, spools, cops, cones, cores, reels or similar supports, of any material (for example, Chapter 39, 40,
     44 or 48 or Section XV);

(d) Perforated cards for Jacquard or similar machines (for example, Chapter 39 or 48 or Section XV);

(e) Transmission or conveyor belts or belting of textile material (heading 59.10) or other articles of textile material
     for technical uses (heading 59.11);

(f) Precious or semi-precious stones (natural, synthetic or reconstructed) of headings 71.02 to 71.04, or articles
     wholly of such stones of heading 71.16, except unmounted worked sapphires and diamonds for styli (heading
     85.22);

(g) Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of
     plastics (Chapter 39);

(h) Drill pipe (heading 73.04);

(ij)Endless belts of metal wire or strip (Section XV);

(k) Articles of Chapter 82 or 83;

(l) Articles of Section XVII;

(m) Articles of Chapter 90;

(n) Clocks, watches or other articles of Chapter 91;

(o) Interchangeable tools of heading 82.07 or brushes of a kind used as parts of machines (heading 96.03);
     similar interchangeable tools are to be classified according to the constituent material of their working part
     (for example, in Chapter 40, 42, 43, 45 or 59 or heading 68.04 or 69.09);

(p) Articles of Chapter 95 or
(q) Typewriter or similar ribbons, whether or not on spools or in cartridges (classified according to their
     constituent material, or in heading 96.12 if inked or otherwise prepared for giving impressions).

2.-Subject to Note 1 to this Section, Note 1 to Chapter 84 and Note 1 to Chapter 85, parts of machines (not being
  parts of the articles of heading 84.84, 85.44, 85.45, 85.46 or 85.47) are to be classified according to the
  following rules :

(a) Parts which are goods included in any of the headings of Chapter 84 or 85 (other than headings 84.09,
     84.31, 84.48, 84.66, 84.73, 84.85, 85.03, 85.22, 85.29, 85.38 and 85.48) are in all cases to be classified in
     their respective headings;

(b) Other parts, if suitable for use solely or principally with a particular kind of machine, or with a number of



      machines of the same heading (including a machine of heading 84.79 or 85.43) are to be classified with the
     machines of that kind or in heading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38 as
     appropriate. However, parts which are equally suitable for use principally with the goods of headings 85.17
     and 85.25 to 85.28 are to be classified in heading 85.17;



(c) All other parts are to be classified in heading 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 or 85.38
     as appropriate or, failing that, in heading 84.85 or 85.48.

3.-Unless the context otherwise requires, composite machines consisting of two or more machines fitted together to
  form a whole and other machines designed for the purpose of performing two or more complementary or
  alternative functions are to be classified as if consisting only of that component or as being that machine which
  performs the principal function.

4.-Where a machine (including a combination of machines) consists of individual components (whether separate or
  interconnected by piping, by transmission devices, by electric cables or by other devices) intended to contribute
  together to a clearly defined function covered by one of the headings in

 Chapter 84 or Chapter 85, then the whole falls to be classified in the heading appropriate to that function.

5.-For the purposes of these Notes, the expression " machine " means any machine, machinery, plant, equipment,
  apparatus or appliance cited in the headings of Chapter 84 or 85.

CHAPTER 84

 Notes.

1.-This Chapter does not cover :

(a)  Millstones, grindstones or other articles of Chapter 68;

(b)  Machinery or appliances (for example, pumps) of ceramic material and ceramic parts of machinery  or
      appliances of any material (Chapter 69);

(c)  Laboratory glassware (heading 70.17); machinery, appliances or other articles for technical uses or parts
      thereof, of glass (heading 70.19 or 70.20);

(d)  Articles of heading 73.21 or 73.22 or similar articles of other base metals (Chapters 74 to 76 or 78 to 81);

(e)  Electro-mechanical domestic appliances of heading 85.09; digital cameras of heading 85.25; or

(f)  Hand-operated mechanical floor sweepers, not motorised (heading 96.03).

2.-Subject to the operation of Note 3 to Section XVI, a machine or appliance which answers to a description in one
  or more of the headings 84.01 to 84.24 and at the same time to a description in one or other of the headings
  84.25 to 84.80 is to be classified under the appropriate heading of the former group and not the latter.

  Heading 84.19 does not, however, cover :

(a)  Germination plant, incubators or brooders (heading 84.36);

(b)  Grain dampening machines (heading 84.37);

(c)  Diffusing apparatus for sugar juice extraction (heading 84.38);

(d)  Machinery for the heat-treatment of textile yarns, fabrics or made up textile articles (heading 84.51); or

(e)  Machinery or plant, designed for a mechanical operation, in which a change of temperature, even  if
      necessary, is subsidiary.

  Heading 84.22 does not cover :



 
(a)  Sewing machines for closing bags or similar containers (heading 84.52); or

(b)  Office machinery of heading 84.72.

  Heading 84.24 does not cover :

  Ink-jet printing machines (heading 84.43 or 84.71).

3.-A machine-tool for working any material which answers to a description in heading 84.56 and at the same time
  to a description in heading 84.57, 84.58, 84.59, 84.60, 84.61, 84.64 or 84.65 is to be classified in heading 84.56.

4.-Heading 84.57 applies only to machine-tools for working metal, other than lathes (including turning centres),
  which can carry out different types of machining operations either  :

(a)  by automatic tool change from a magazine or the like in conformity with a machining programme (machining
      centres),

(b)  by the automatic use, simultaneously or sequentially, of different unit heads working on a fixed position
      workpiece (unit construction machines, single station), or

(c)  by the automatic transfer of the workpiece to different unit heads (multi-station transfer machines).


 
5.-(A)For the purposes of heading 84.71, the expression " automatic data processing machines " means :
   (a) Digital machines, capable of (1) storing the processing program or programs and at least the data
          immediately necessary for the execution of the program; (2) being freely programmed in accordance
          with the requirements of the user; (3) performing arithmetical computations specified by the user; and,
          (4) executing, without human intervention, a processing program which requires them to modify their
          execution, by logical decision during the processing run;

   (b) Analogue machines capable of simulating mathematical models and comprising at least : analogue
          elements, control elements and programming elements;

   (c) Hybrid machines consisting of either a digital machine with analogue elements or an analogue machine
          with digital elements.

 (B) Automatic data processing machines may be in the form of systems consisting of a variable number of
      separate units.  Subject to paragraph (E) below, a unit is to be regarded as being a part of a complete system
      if it meets all of the following conditions :

   (a) It is of a kind solely or principally used in an automatic data processing system;

   (b) It is connectable to the central processing unit either directly or through one or more other units; and

   (c) It is able to accept or deliver data in a form (codes or signals) which can be used by the system.

(C)  Separately presented units of an automatic data processing machine are to be classified in heading 84.71.

 (D) Printers, keyboards, X-Y co-ordinate input devices and disk storage units which satisfy the conditions of
      paragraphs (B) (b) and (B) (c) above, are in all cases to be classified as units of heading 84.71.

 (E) Machines performing a specific function other than data processing and incorporating or working in
      conjunction with an automatic data processing machine are to be classified in the headings appropriate to
      their respective functions or, failing that, in residual headings.

6.-Heading 84.82 applies, inter alia, to polished steel balls, the maximum and minimum diameters of which do not
  differ from the nominal diameter by more than 1 % or by more than 0.05 mm, whichever is less. Other steel
  balls are to be classified in heading 73.26.

7.-A machine which is used for more than one purpose is, for the purposes of classification, to be treated as if its
  principal purpose were its sole purpose.

  Subject to Note 2 to this Chapter and Note 3 to Section XVI, a machine the principal purpose of which is not



   described in any heading or for which no one purpose is the principal purpose is, unless the context otherwise
  requires, to be classified in heading 84.79. heading 84.79 also covers machines for making rope or cable (for
  example, stranding, twisting or cabling machines) from metal wire, textile yarn or any other material or from a
  combination of such materials.

8.-For the purposes of heading 84.70, the term " pocket-size " applies only to machines the dimensions  of which
  do not exceed 170 mm x 100 mm x 45 mm.



Subheading Notes.

1.-For the purposes of subheading 8471.49, the term " systems " means automatic data processing machines whose
  units satisfy the conditions laid down in Note 5 (B) to Chapter 84 and which comprise at least a central
  processing unit, one input unit (for example, a keyboard or a scanner), and one output unit (for example, a visual
  display unit or a printer).

2.-Subheading 8482.40 applies only to bearings with cylindrical rollers of a uniform diameter not exceeding 5 mm
  and having a length which is at least three times the diameter. The ends of the rollers may be rounded.


HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

84.01

Nuclear reactors; fuel elements...; machinery for isotopic separation

8401.1000.00

Nuclear reactors

5

8401.2000.00

Machinery and apparatus for isotopic separation, and parts thereof

5

8401.3000.00

-irradiated

5

8401.4000.00

Parts of nuclear reactors

5

84.02

Steam... boilers (excl. central heating...); super-heated water boilers

8402.1100.00

Watertube boilers with a steam production exceeding 45 t per hour

5

8402.1200.00

Watertube boilers with a steam production not exceeding 45 t per hour

5

8402.1900.00

Other vapour generating boilers, including hybrid boilers

5

8402.2000.00

Superheated water boilers

5

8402.9000.00

.02

5

84.03

Central heating boilers

8403.1000.00

Boilers

U

5

8403.9000.00

.02.

5

84.04

Auxiliary plant for use with boilers; condensers for vapour power units

8404.1000.00

.02 or 84.03

5

8404.2000.00

Condensers for steam or other vapour power units

5

8404.9000.00

.04

5

84.05

Producer gas or water gas generators; acetylene gas generators, etc

8405.1000.00

Producer/acetylene gas or water gas generators, with or without their
purifiers;

5

8405.9000.00

.05

5

84.06

Steam turbines and other vapour turbines

8406.1000.00

Other turbines for marine propulsion

U

5

8406.8100.00

Other turbines for an output exceeding 40 MW

U

5

8406.8200.00

Other turbines for an output not exceeding 40 MW

U

5

8406.9000.00

.

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

84.07

Spark-ignition reciprocating/rotary internal combustion piston
engines

8407.1000.00

Aircraft engines

U

10

5

8407.2100.00

Outboard motors

U

5

5

8407.2900.00

Sparkignition reciprocating or rotary internal combustion piston engines

U

10

5

8407.3110.00

-<50cc, For assembly industries

U

5

5

8407.3190.00

Reciprocating piston engine used for vehicles of Chapter 87;not for
assembly industries

U

10

5

8407.3210.00

.. piston engine, for veh. of Chapter 87, capacity>50<250cc, For assembly
industry

U

5

5

8407.3290.00

.. piston engine, for veh. of Chapter 87, capacity>50<250cc

U

10

5

8407.3300.00

.. piston engine, for veh. of Chapter 87, capacity>250<1000cc

U

10

5

8407.3400.00

.. piston engine, for veh. of Chapter 87, capacity>1000cc

U

10

5

8407.9000.00

.07

U

10

5

84.08

Compression-ignition internal combustion piston engines (diesel...)

8408.1000.00

-idiesel engines

U

10

5

8408.2000.00

-diesel Engines of a kind used for propulsion of vehicles of Chapter 87

U

10

5

8408.9000.00

-idiesel engines not specified 84.08

U

10

5

84.09

Parts suitable for use with engines of 84.07 or 84.08

8409.1000.00

Parts suitable for use solely or principally for aircraft engines

10

5

8409.9100.00

Suitable for use solely or principally with petrol fuel engines

10

5

8409.9900.00

-idiesel engines excl. aircraft engine

10

5

84.10

Hydraulic turbines, water wheels and regulators therefor

8410.1100.00

Hydraulic turbines and water wheels of a power =< 1,000 kW

U

5

8410.1200.00

Hydraulic turbines and water wheels of a power >1,000 kW =< 10,000 kW

U

5

8410.1300.00

Hydraulic turbines and water wheels of a power > 10,000 kW

U

5

8410.9000.00

Parts, including regulators of Hydraulic turbines, water wheels, and
regulators therefor

5

84.11

Turbo-jets, turbo-propellers and other gas turbines

8411.1100.00

Turbojets of a thrust not exceeding 25 kN

U

5

8411.1200.00

Turbojets of a thrust exceeding 25 kN

U

5

8411.2100.00

Turbopropellers of a power not exceeding 1,100 kW

U

5

8411.2200.00

Turbopropellers of a power exceeding 1,100 kW

U

5

8411.8100.00

Other gas turbines not specified of a power not exceeding 5,000 kW

U

5

8411.8200.00

Other gas turbines not specified of a power exceeding 5,000 kW

U

5

8411.9100.00

Parts of turbojets or turbopropellers

5

8411.9900.00

.

5

84.12

Other engines and motors

8412.1000.00

Reaction engines other than turbojets

U

5

8412.2100.00

Linear acting (cylinders) Hydraulic power engines and motors

U

5

8412.2900.00

Other Hydraulic power engines and motors not specified

U

5

8412.3100.00

Linear acting (cylinders) Pneumatic power engines and motors

U

5

8412.3900.00

Other Pneumatic power engines and motors not specified

U

5

8412.8000.00

Other Engines and motors NES

U

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

84.12

Other engines and motors

8412.9000.00

.

5

84.13

Pumps for liquids; liquid elevators

8413.1100.00

-stations or in garages

U

10

5

8413.1900.00

-stations/garages

U

10

5

8413.2000.00

.11 or 8413.19

U

5

5

8413.3000.00

Pumps for fuel, lubricating or cooling medium for internal combustion
piston engines

U

10

5

8413.4000.00

Concrete pumps

U

5

8413.5000.00

Other reciprocating positive displacement pumps

U

5

8413.6000.00

Other rotary positive displacement pumps

U

5

8413.7000.00

Other centrifugal pumps

U

5

8413.8100.00

Other Pumps not specified

U

5

8413.8200.00

Pumps for Liquid elevators

U

5

8413.9110.00

Parts of pump for motor vehicles

5

5

8413.9120.00

Parts of pump for hand pumps

5

5

8413.9190.00

Parts of pump for not specified

5

5

8413.9200.00

Parts of pump for liquid elevators

5

84.14

Air/vacuum pumps, air/gas compressors and fans;hoods with a fan

8414.1000.00

Vacuum pumps

U

5

8414.2010.00

Hand or footoperated air pumps for the inflation of tyres

U

20

5

8414.2090.00

-operated air pumps not specified

U

20

5

8414.3010.00

Compressors of a kind used in refrigerating equipment; for the assembly
industries

U

5

5

8414.3090.00

Compressors of a kind used in refrigerating equipment;not for the
assembly industries

U

10

5

8414.4000.00

Air compressors mounted on a wheeled chassis for towing

U

10

8414.5100.00

floor,wall, window, ceiling/roof fans, with a selfcontained electric motor
=< 125 W

U

20

5

8414.5900.00

Other fans not specified

U

20

5

8414.6000.00

Hoods having a maximum horizontal side not exceeding 120 cm

U

20

5

8414.8010.00

Industrial air compressors

U

5

8414.8090.00

Other air compressors not specified

U

5

5

8414.9010.00

.20 to 8414.51

10

5

8414.9090.00

Other parts of articles of this heading not specified

10

5

84.15

Air conditioning machines

8415.1010.00

Air conditioning machine, Window/wall types, selfcontained/"splitsystem",
Presented CKD

U

5

5

8415.1090.00

Air conditioning machine, Window/wall types, selfcontained/"splitsystem",
Presented FBU

U

20

5

8415.2000.00

Air conditioning machine of a kind used for persons, in motor vehicles

U

20

5

8415.8100.00

Air conditioning machine, Incorporating a refrigerating unit and reversible
heat pumps

U

20

5

8415.8200.00

Other, air conditioning machine, incorporating a refrigerating unit

U

20

8415.8300.00

Air conditioning machine, not incorporating a refrigerating unit

U

20

8415.9010.00

Parts of air conditioning machine for the assembly industry

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

84.15

Air conditioning machines

8415.9090.00

Parts of air conditioning machine not for the assembly industry

10

5

84.16

Furnace burners for liquid/solid/gas fuel; mechanical stokers/grates...

8416.1000.00

Furnace burners for liquid fuel

5

8416.2000.00

Other furnace burners, including combination burners

5

8416.3000.00

. grates and ash dischargers and similar appliances

5

8416.9000.00

.16

5

84.17

Industrial or laboratory furnaces and ovens (incl. incinerators)

8417.1000.00

-treatment of ores, pyrites or metal

U

5

8417.2000.00

Bakery ovens, including biscuit ovens

U

5

8417.8000.00

Other industrial or laboratory furnaces and ovens, including incinerators
NES

U

5

8417.9000.00

.17

5

84.18

Refrigerators, freezers, etc; heat pumps (excl. air conditioners)

8418.1010.00

Combined refrigeratorfreezers, fitted with separate external doors:
Presented CKD

U

5

5

8418.1090.00

Combined refrigeratorfreezers, fitted with separate external doors:
Presented FBU

U

20

5

8418.2110.00

Refrigerators, household type, Compressiontype: Presented CKD

U

5

5

8418.2190.00

Refrigerators, household type, Compressiontype: PresentedFBU

U

20

5

8418.2910.00

-compression-type Presented CKD

U

5

5

8418.2990.00

-compression-type Presented FBU

U

20

5

8418.3010.00

Freezers of the chest type, not exceeding 800 l capacity: Presented CKD

U

5

5

8418.3090.00

FBU

U

20

5

8418.4010.00

Freezers of the upright type, not exceeding 900 l capacity: Presented CKD

U

5

5

8418.4090.00

Freezers of the upright type, not exceeding 900 l capacity: Presented FBU

U

20

5

8418.5010.00

./freezing equipmt presented CKD

U

5

5

8418.5090.00

./freezing equipmt presented FBU

U

20

5

8418.6100.00

.15

U

5

8418.6900.00

... Other(Heat pumps type)

5

8418.9100.00

Furniture designed to receive refrigerating or freezing equipment

5

5

8418.9900.00

.

5

5

84.19

Non-domestic heating/cooling equipment, nes; non-electric water
heaters

8419.1100.00

Instantaneous gas water heaters

U

20

5

8419.1910.00

Solar water heaters

U

5

8419.1990.00

Other Instantaneous or storage water heaters, nonelectric, not specified

U

20

5

8419.2000.00

Medical, surgical or laboratory sterilisers

U

5

8419.3100.00

Dryers for agricultural products

U

5

8419.3200.00

Dryers for wood, paper pulp, paper or paperboard

U

5

8419.3900.00

Other Dryers not specified

U

5

8419.4000.00

Distilling or rectifying plant

U

5

8419.5000.00

Heat exchange units

U

5

8419.6000.00

Machinery for liquefying air or other gases

U

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

84.19

Non-domestic heating/cooling equipment, nes; non-electric water
heaters

8419.8100.00

Other machinery, plant and equipment making hot drinks or for cooking
or heating food

U

10

8419.8900.00

Other machinery, plant or laboratory equipmentpment not specified

U

10

8419.9000.00

Parts of article of heading 8419

5

84.20

Calendering or other rolling machines and cylinders therefor

8420.1000.00

Calendering or other rolling machines

U

10

8420.9100.00

Cylinders (Part of Calendering or other rolling machines)

5

8420.9900.00

Parts of Calendering or other rolling machines not specified

5

84.21

Centrifuges; filtering/purifying machinery... for liquids or gases

8421.1100.00

Cream separators

U

10

8421.1200.00

-dryers

U

10

8421.1900.00

Other Centrifuges, including centrifugal dryers: Not specified

U

10

8421.2110.00

Filtering or purifying machinery and apparatus for liquids; Domestic type

U

5

5

8421.2190.00

Filtering or purifying machinery and apparatus for liquids; Other industrial
type

U

5

8421.2210.00

Centrifuges for filtering or purifying beverages other than water:;
Domestic type

U

5

5

8421.2290.00

Centrifuges for filtering/purifying beverages other than water; Other
industrial type

U

5

8421.2300.00

-filters for internal combustion engines

U

5

5

8421.2900.00

-filters, not for internal combustion engines

U

5

8421.3100.00

Intake air filters for internal combustion engines

U

5

5

8421.3910.00

"Filter dryers" for refrigerators and freezers

U

5

8421.3990.00

Other Filtering or purifying machinery and apparatus for gases not
specified

U

5

8421.9100.00

Parts of centrifuges, including centrifugal dryers

5

8421.9900.00

...for liquids or gases. NES

5

84.22

Dish washing machines; machinery for cleaning..., filling..., aerating

8422.1100.00

Dish washing machines  Of the household type

U

20

5

8422.1900.00

Dish washing machines  Of the industrial type

U

5

8422.2000.00

Machinery for cleaning or drying bottles or other containers

U

5

8422.3000.00

Machinery for filling, closing, sealing, or labelling bot

U

5

8422.4000.00

Machinery for filling; machinery for capsuling bottles; machinery for
aerating beverages

U

5

8422.9000.00

Parts of articles of this heading

5

84.23

Weighing machinery; weighing machine weights of all kinds

8423.1000.00

Personal weighing machines, including baby scales; household scales

U

5

5

8423.2000.00

Scales for continuous weighing of goods on conveyors

U

5

8423.3000.00

Constant weight scales and scales for discharging of material into
containers

U

5

8423.8100.00

Other weighing machinery, Having a maximum weighing capacity not
exceeding 30 kg

U

5

8423.8200.00

Other weighing machinery Having a maximum weighing capacity >30 kg
=< 5,000 kg

U

5

8423.8900.00

Other Weighing machinery, NES

U

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

84.23

Weighing machinery; weighing machine weights of all kinds

8423.9000.00

Weighing machine weights of all kinds; parts of weighing machinery

5

84.24

Appliances for spraying...liquids/powder; fire extinguishers, etc

8424.1000.00

Fire extinguishers, whether or not charged

U

5

5

8424.2000.00

Spray guns and similar appliances

U

10

5

8424.3000.00

Steam or sand blasting machines and similar jet projecting machines

U

10

8424.8110.00

Appliances for spraying insecticides, fungicides, herbicides and the like

U

5

8424.8120.00

Water sprinkling appliances

U

5

8424.8190.00

Other agricultural/horticultural appliances NES

U

5

8424.8900.00

Other Mechanical appliances for projecting, spraying liquids or powders,
NES

U

5

8424.9000.00

Parts of Mechanical appliances for projecting, dispersing or spraying
liquids/powders

5

84.25

Pulley tackle and hoists; winches and capstans; jacks

8425.1100.00

. kind used for raising vehicles: Powered by electric motor

U

5

8425.1900.00

. kind used for raising vehicles: Not Powered by electric motor

U

5

8425.3100.00

Winches; capstans : Powered by electric motor

U

5

8425.3900.00

Winches; capstans:not Powered by electric motor

U

5

8425.4100.00

-in jacking systems of a type used in garages

U

5

8425.4200.00

Other jacks and hoists, hydraulic

U

5

8425.4900.00

Other jacks not specified

U

5

84.26

Derricks; cranes; mobile lifting frames... trucks fitted with a crane

8426.1100.00

Overhead travelling cranes on fixed support

U

5

8426.1200.00

Mobile lifting frames on tyres and straddle carriers

U

5

8426.1900.00

Transporter cranes, gantry cranes, bridge cranes

U

5

8426.2000.00

Tower cranes

U

5

8426.3000.00

Portal or pedestal jib cranes

U

5

8426.4100.00

Other machinery, selfpropelled : On tyres

U

5

8426.4900.00

Other machinery, selfpropelled : not on tyres

U

5

8426.9100.00

Other machinery designed for mounting on road vehicles

U

5

8426.9900.00

Other machinery not designed for mounting on road vehicles

U

5

84.27

Fork-lift trucks; works trucks fitted with lifting/handling equipment

8427.1000.00

Selfpropelled trucks powered by an electric motor

U

5

8427.2000.00

Other selfpropelled trucks not powered by an electric motor

U

5

8427.9000.00

.27 not specified

U

5

84.28

Other lifting, handling,loading or unloading machinery

8428.1000.00

Lifts and skip hoists

U

5

8428.2000.00

Pneumatic elevators and conveyors

U

5

8428.3100.00

Specially designed for underground use

U

5

8428.3200.00

Other celevators/conveyors for materials: designed for underground use,
bucket type

U

5

8428.3300.00

OOther celevators/conveyors for materials: designed for underground use,
belt type

U

5

8428.3900.00

Other continuousaction elevators and conveyors,for goods or materials

U

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

84.28

Other lifting, handling,loading or unloading machinery

8428.4000.00

Escalators and moving walkways

U

5

8428.6000.00

Teleferics, chairlifts, skidraglines; traction mechanisms for funiculars

U

5

8428.9000.00

Otherlifting machinery NES

U

5

84.29

Self-propelled bulldozers, angledozers, graders, levellers, etc

8429.1100.00

Bulldozers and angledozers; Track laying

U

5

8429.1900.00

-track laying

U

5

8429.2000.00

Graders and levellers

U

5

8429.3000.00

Scrapers

U

5

8429.4000.00

Tamping machines and road rollers

U

5

8429.5100.00

Frontend shovel loaders

U

5

8429.5200.00

Machinery with a 360o revolving superstructure

U

5

8429.5900.00

.26 not specifies

U

5

84.30

Earth moving... machinery, nes; pile-drvers/extractors; snow-ploughs

8430.1000.00

-drivers and pile-extractors

U

5

8430.2000.00

Snowploughs and snowblowers

U

5

8430.3100.00

Coal or rock cutters and tunnelling machinery: Selfpropelled

U

5

8430.3900.00

Coal or rock cutters and tunnelling machinery:Non Selfpropelled

U

5

8430.4100.00

Other boring or sinking machinery: Selfpropelled

U

5

8430.4900.00

Other boring or sinking machinery: Non Selfpropelled

U

5

8430.5000.00

Other machinery not specified, selfpropelled

U

5

8430.6100.00

Tamping or compacting machinery

U

5

8430.6900.00

.30, not selfpropelled

U

5

84.31

Parts suitable for use with the machinery of 84.25 to 84.30

8431.1000.00

.25

5

8431.2000.00

.27

5

8431.3100.00

Parts suitable for use solely with the machinery of lifts, skip hoists or
escalators

5

8431.3900.00

Parts suitable for use solely with the machinery not specified

5

8431.4100.00

Parts suitable for Buckets, shovels, grabs and grips

5

8431.4200.00

Parts suitable for Bulldozer or angledozer blades

5

8431.4300.00

.41 or 8430.49

5

8431.4900.00

Parts suitable for use solely or princip Other

5

84.32

Machinery for soil preparation/cultivation; lawn/sports-ground rollers

8432.1000.00

Ploughs

U

0

8432.2100.00

Disc harrows

U

0

8432.2900.00

Agricultural, horticultural or forestry Other

U

0

8432.3000.00

Seeders, planters and transplanters

U

0

8432.4000.00

Manure spreaders and fertiliser distributors

U

0

8432.8000.00

Other machinery not specified

U

0

8432.9000.00

.32

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

84.33

Harvesting... machinery; grass/hay mowers; machines for produce, etc

8433.1100.00

.. Powered, with the cutting device rotating in a horizontal plane

U

0

8433.1900.00

..Not Powered, with the cutting device rotating in a horizontal plane

U

0

8433.2000.00

Other mowers, including cutter bars for tractor mounting

U

0

8433.3000.00

-making machinery

U

0

8433.4000.00

Straw or fodder balers, including pickup balers

U

0

8433.5100.00

Combine harvesterthreshers

U

0

8433.5200.00

Other threshing machinery

U

0

8433.5300.00

Root or tuber harvesting machines

U

0

8433.5900.00

Other Harvesting or threshing machinery not specified

U

0

8433.6000.00

Machines for cleaning, sorting or grading eggs, fruit or other agricultural
produce

U

0

8433.9000.00

.33

5

84.34

Milking machines and dairy machinery

8434.1000.00

Milking machines

U

0

8434.2000.00

Dairy machinery

U

0

8434.9000.00

.

5

84.35

Presses, crushers, etc, for making wine, cider, fruit juices, etc

8435.1000.00

.

U

0

8435.9000.00

. of wine, cider, fruit juices or similar beverage

5

84.36

Other agricultural... forestry machinery; poultry incubators/brooders

8436.1000.00

Machinery for preparing animal feeding stuffs

U

0

8436.2100.00

Poultry incubators and brooders

U

0

8436.2900.00

Other Machinery for preparing animal feeding stuffs not specified

U

0

8436.8000.00

Other machinery of this heading not speccified

U

0

8436.9100.00

-keeping machinery or poultry incubators and brooders

5

8436.9900.00

.

5

84.37

Machines for cleaning... seed...; milling... machinery

8437.1000.00

Machines for cleaning, sorting or grading seed, grain or dried leguminous
vegetables

U

0

8437.8000.00

.

U

0

8437.9000.00

Parts

5

84.38

Machinery, nes, for the industrial preparation of food or drink

8438.1000.00

... or similar products

U

5

8438.2000.00

Machinery for the manufacture of confectionery, cocoa or chocolate

U

5

8438.3000.00

Machinery for sugar manufacture

U

5

8438.4000.00

Brewery machinery

U

5

8438.5000.00

Machinery for the preparation of meat or poultry

U

5

8438.6000.00

Machinery for the preparation of fruits, nuts or vegetables

U

5

8438.8000.00

Other machinery

U

5

8438.9000.00

Parts

5

84.39

Machineryfor making paper pulp or for making or finishing paper...

8439.1000.00

Machinery for making pulp of fibrous cellulosic material

U

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

84.39

Machineryfor making paper pulp or for making or finishing paper...

8439.2000.00

Machinery for making paper or paperboard

U

5

8439.3000.00

Machinery for finishing paper or paperboard

U

5

8439.9100.00

Parts of machinery for making pulp of fibrous cellulosic material

5

8439.9900.00

Other parts of Machinery for making or finishing paper or paperboard not
specified

5

84.40

Book-binding machinery (incl. book-sewing machines)

8440.1000.00

-binding machinery

U

5

8440.9000.00

-binding machinery

5

84.41

Other machinery for making up paper pulp, paper or paperboard, nes

8441.1000.00

Cutting machines

U

5

8441.2000.00

Machines for making bags, sacks or envelopes

U

5

8441.3000.00

... or similar containers, other than by moulding

U

5

8441.4000.00

Machines for moulding articles in paper pulp, paper or paperboard

U

5

8441.8000.00

Machinery for making paper pulp, paper/paperboard, paper cutting
machine not specified

U

5

8441.9000.00

.

5

84.42

Machines for type-setting, making printing blocks..; printing
components

8442.3000.00

Machinery, apparatus and equipment for making plates or other printing
components;

U

5

8442.4000.00

Parts of Machinery and equipment for making plates or other printing
components;

5

8442.5000.00

..., prepared for printing purposes

5

84.43

Printing machinery; machines for uses ancillary to printing

8443.1100.00

Offset printing machinery, reelfed

U

5

8443.1200.00

Offset printing machinery, sheetfed, office type

U

5

8443.1300.00

Other offset printing machinery not specified

U

5

8443.1400.00

Letterpress printing machinery, reel fed, excluding flexographic printing

U

5

8443.1500.00

Letterpress printing machinery, other than reel fed, excluding flexographic
printing

U

5

8443.1600.00

Flexographic printing machinery

U

5

8443.1700.00

Gravure printing machinery

U

5

8443.1900.00

.. 0ther(offset printing machinery)

U

5

8443.3110.00

Printers incorporating copying function

U

20

8443.3190.00

Other printers not incorporating copying machine (facsimile etc)

U

5

8443.3210.00

Copying machines capable of connection to computer

U

20

8443.3290.00

.

U

5

8443.3910.00

.3210.00

U

20

8443.3990.00

Others excluding Copying machines

U

5

8443.9100.00

.. (incl.84.42)

5

8443.9900.00

.

5

84.44

Machines for extruding, drawing... or cutting man-made textile
materials

8444.0000.00

.

U

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

84.45

Machines for preparing textile fibres; spinning... machines, etc

8445.1100.00

Carding machines

U

5

8445.1200.00

Combing machines

U

5

8445.1300.00

Drawing or roving machines

U

5

8445.1900.00

Machines for preparing textile fibres;spinning,doubling or twisting machin

U

5

8445.2000.00

Textile spinning machines

U

5

8445.3000.00

Textile doubling or twisting machines

U

5

8445.4000.00

Textile winding (including weftwinding) or reeling machines

U

5

8445.9000.00

Machines for preparing textile fibres;spinning,doubling otwisting machin

U

5

84.46

Weaving machines (looms)

8446.1000.00

Machinery for weaving fabrics of a width not exceeding 30 cm

U

5

8446.2100.00

Power looms

U

5

8446.2900.00

. Other

U

5

8446.3000.00

Machinery for weaving fabrics of a width exceeding 30 cm, shuttleless
type

U

5

84.47

Knitting machines, stitch-bonding machines and those for making
lace...

8447.1100.00

Circular knitting machines, with cylinder diameter not exceeding 165 mm

U

5

8447.1200.00

Circular knitting machines With cylinder diameter exceeding 165 mm

U

5

8447.2000.00

Flat knitting machines; stitchbonding machines

U

5

8447.9000.00

Other mahines of this heading not specified

U

5

84.48

Machinery auxiliary to that of 84.44, 84.45, 84.46, 84.47; parts

8448.1100.00

Dobbies and Jacquards; card reducing or assembling machines for use
therewith

5

8448.1900.00

.44, 84.45,84.46 or

5

8448.2000.00

.44 or of their auxiliary machinery

5

8448.3100.00

Parts of Card clothing

5

8448.3200.00

Parts of machines for preparing textile fibres, other than card clothing

5

8448.3300.00

Parts of Spindles, spindle flyers, spinning rings and ring travellers

5

8448.3900.00

Parts of other machinery and accessories of this heading not specified

5

8448.4200.00

Parts and accessories of Reeds for looms, healds and healdframes

5

8448.4900.00

Other parts and accessories of weaving machines (looms) or of their
auxillary machinery

5

8448.5100.00

Parts and accessories of Sinkers, needles and other articles used in
forming stitches

5

8448.5900.00

. of machine of heading 84.47 or their aux. machinery not specified

5

84.49

Machinery for the manufacture or finishing of felt or nonwovens

8449.0000.00

. of felt/nonwovens shapes, incl. machinery for making felt hats/lock

5

84.50

Household or laundry-type washing machines (incl. wash and dry)

8450.1100.00

laundrytype washing machines,capacity =< 10 kg : Fullyautomatic
machines

U

20

5

8450.1200.00

laundrytype washing machines, with builtin centrifugal drier

U

20

5

8450.1900.00

laundrytype washing machines,capacity =< 10 kg not specified

U

20

5

8450.2000.00

laundrytype washing machines,capacity>10 kg

U

5

5

8450.9000.00

.50

5

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

84.51

Machinery, nes, for washing, cleaning, wringing, drying, ironing, etc

8451.1000.00

Drycleaning machines

U

5

8451.2100.00

Drying machines, Each of a dry linen capacity not exceeding 10 kg

U

20

5

8451.2900.00

Drying machines, Each of a dry linen capacity exceeding 10 kg

U

5

5

8451.3000.00

Ironing machines and presses (including fusing presses)

U

5

8451.4000.00

Washing, bleaching or dyeing machines

U

5

5

8451.5000.00

Machines for reeling, unreeling, folding, cutting or pinking textile fabrics

U

5

5

8451.8000.00

Other machinery of this heading not specified

U

5

5

8451.9000.00

Parts of machinery of this heading

5

5

84.52

Sewing machines; furniture, bases and covers; sewing machine needles

8452.1000.00

Sewing machines of the household type

U

5

5

8452.2100.00

Automatic sewing machines units

U

5

8452.2900.00

Non automatic sewing machines units

U

5

8452.3000.00

Sewing machine needles

5

8452.9000.00

Furniture, bases and covers for sewing machines and parts

5

84.53

Machinery for preparing ... leather, for making/repairing footware...

8453.1000.00

Machinery for preparing, tanning or working hides, skins or leather

U

5

8453.2000.00

Machinery for making or repairing footwear

U

5

8453.8000.00

Other machinery Machinery for preparing, tanning or working hides not
specified

U

5

8453.9000.00

Parts of the machinery of this heading

5

84.54

Converters, ladles, ingot moulds and casting machines

8454.1000.00

metallurgical Converters

U

5

8454.2000.00

Ingot moulds and ladles

U

5

8454.3000.00

Casting machines

U

5

8454.9000.00

Parts of theaccesories of this heading

5

84.55

Metal-rolling mills and rolls therefor

8455.1000.00

Tube mills

U

5

8455.2100.00

Hot or combination hot and cold

U

5

8455.2200.00

-rolling mills

U

5

8455.3000.00

Rolls for rolling mills

U

5

8455.9000.00

-rolling mills

5

84.56

Machine-tools for working material by laser/light/photon beam, etc

8456.1000.00

-tools Operated by laser or other light or photon beam processes

U

5

8456.2000.00

-tools Operated by ultrasonic processes

U

5

8456.3000.00

-tools Operated by electrodischarge processes

U

5

8456.9000.00

Other machine tools of this heading not specified

U

5

84.57

Machining centres, unit construction machines, etc, for working metal

8457.1000.00

Machining centres

U

5

8457.2000.00

Unit construction machines (single station)

U

5

8457.3000.00

Multistation transfer machines

U

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

84.58

Lathes for removing metal

8458.1100.00

Horizontal lathes, Numerically controlled

U

5

8458.1900.00

Horizontal lathes, Not numerically controlled

U

5

8458.9100.00

Other lathes, Numerically controlled

U

5

8458.9900.00

Other lathes, ot numerically controlled

U

5

84.59

Machine-tools for drilling, boring, milling... by removing metal

8459.1000.00

Waytype unit head machines

U

5

8459.2100.00

Waytype unit head machines Numerically controlled

U

5

8459.2900.00

Waytype unit head machines, Not Numerically controlled

U

5

8459.3100.00

Other boringmilling machines, Numerically controlled

U

5

8459.3900.00

Other boringmilling machines, Not numerically controlled

U

5

8459.4000.00

Other boring machines not specified

U

5

8459.5100.00

Milling machines, kneetype Numerically controlled

U

5

8459.5900.00

Milling machines, kneetype Numerically controlled

U

5

8459.6100.00

Milling machines, kneetype numerically controlled

U

5

8459.6900.00

Milling machines, kneetype not numerically controlled

U

5

8459.7000.00

Other threading or tapping machines mot specified

U

5

84.60

Machine-tools for deburring, sharpening, grinding, honing, etc, metal

8460.1100.00

Numerically controlled

U

5

8460.1900.00

.01mm accuracy, nes

U

5

8460.2100.00

Other grinding machines Numerically controlled

U

5

8460.2900.00

Other grinding machines Non Numerically controlled

U

5

8460.3100.00

Sharpening (tool or cutter grinding) machines : Numerically controlled

U

5

8460.3900.00

Sharpening (tool or cutter grinding) machines : Non numerically controlled

U

5

8460.4000.00

Honing or lapping machines

U

5

8460.9000.00

Other machines for deburring, grinding, polishing, etc, metal, nes

U

5

84.61

Machine-tools for planing, shaping, slotting, broaching ... metal, nes

8461.2000.00

Shaping or slotting machines

U

5

8461.3000.00

Broaching machines

U

5

8461.4000.00

Gear cutting, gear grinding or gear finishing machines

U

5

8461.5000.00

Sawing or cuttingoff machines

U

5

8461.9000.00

Other Machine tools working by removing metal or cermets,nes

U

5

84.62

Machine-tools (incl. presses) for working metal by forging, etc

8462.1000.00

Forging or diestamping machines (including presses) and hammers

U

5

8462.2100.00

.machines (including presses) : Numerically controlled

U

5

8462.2900.00

...machines (including presses) :Not Numerically controlled

U

5

8462.3100.00

. combined punching and shearing machine: Numerically controlled

U

5

8462.3900.00

. combined punching &shearing machine:Not numerically controlled

U

5

8462.4100.00

Punching or notching machine; Numerically controlled

U

5

8462.4900.00

Punching or notching machines; Not Numerically controlled

U

5

8462.9100.00

Hydraulic presses

U

5

8462.9900.00

. hydraulic) for working metals or metal carbides

U

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

84.63

Other machine-tools for working metal, sintered metal carbides...

8463.1000.00

Drawbenches for bars, tubes, profiles, wire or the like

U

5

8463.2000.00

Thread rolling machines

U

5

8463.3000.00

Machines for working wire

U

5

8463.9000.00

Other machinetools for working metal, without removing material, nes

U

5

84.64

Machine-tools for working stone, ceramics, concrete, etc

8464.1000.00

Sawing machines

U

5

8464.2000.00

Grinding or polishing machines

U

5

8464.9000.00

. Not specified

U

5

84.65

Machine-tools for working wood, cork, bone, hard rubber, etc

8465.1000.00

Machines which can carry out different types of machining operations
without tool change

U

5

8465.9100.00

Sawing machines

U

5

8465.9200.00

Planing, milling or moulding (by cutting) machines

U

5

8465.9300.00

Grinding, sanding or polishing machines

U

5

8465.9400.00

Bending or assembling machines

U

5

8465.9500.00

Drilling or morticing machines

U

5

8465.9600.00

Splitting, slicing or paring machines

U

5

8465.9900.00

Other machine tools, nes, for working wood, cork, bone, hard rubber, etc

U

5

84.66

Parts and accessories for machines of 84.56 to 84.65; tool holders

8466.1000.00

Tool holders and selfopening dieheads

5

8466.2000.00

Work holders

5

8466.3000.00

Dividing heads and other special attachments for machinetools

5

8466.9100.00

.64

5

8466.9200.00

.65

5

8466.9300.00

.56 to 84.61

5

8466.9400.00

.62 or 84.63

5

84.67

Tools for working in the hand, pneumatic or with non-electric motor

8467.1100.00

Pneumati tool; Rotary type (including combined rotarypercussion)

U

5

8467.1900.00

Pneumatic tool; Non Rotary type

U

5

8467.2100.00

Drills of all kinds

U

5

8467.2200.00

Saws

U

5

8467.2900.00

Other tools for working in the hand with selfcontained electric motor not
specified

U

5

8467.8100.00

Chain saws

U

5

8467.8900.00

Tools for working in the hand, with nonelectric motor,NES

U

5

8467.9100.00

Parts of chain saws

5

8467.9200.00

Parts of pneumatic tools

5

8467.9900.00

..not specified

5

84.68

Machinery and apparatus for soldering, brazing or welding

8468.1000.00

Handheld blow pipes

U

5

8468.2000.00

Gas operated machinery and apparatus

U

5

8468.8000.00

Machinery and apparatus for soldering, brazing or welding not specified

U

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

84.68

Machinery and apparatus for soldering, brazing or welding

8468.9000.00

Parts of Machinery and apparatus for soldering, brazing or welding

5

84.69

Typewriters and word-processing machines