Note: See sections 9, 10 and 73.
1 Tariff subheadings for excise - equivalent goods
For section 9, goods classified under a tariff subheading mentioned in the following table are prescribed as excise - equivalent goods.
Excise - equivalent goods | |
Item | Tariff subheading |
1 | 2203.00.63 |
1A | 2203.00.64 |
1B | 2203.00.65 |
1C | 2203.00.66 |
1D | 2203.00.67 |
2 | 2203.00.69 |
3 | 2203.00.71 |
4 | 2203.00.72 |
5 | 2203.00.79 |
6 | 2203.00.91 |
7 | 2203.00.99 |
8 | 2204.10.23 |
9 | 2204.10.29 |
10 | 2204.10.83 |
11 | 2204.10.89 |
12 | 2204.21.30 |
13 | 2204.21.90 |
13A | 2204.22.30 |
13B | 2204.22.90 |
14 | 2204.29.30 |
15 | 2204.29.90 |
16 | 2205.10.30 |
17 | 2205.10.90 |
18 | 2205.90.30 |
19 | 2205.90.90 |
20 | 2206.00.13 |
21 | 2206.00.14 |
22 | 2206.00.21 |
23 | 2206.00.22 |
24 | 2206.00.23 |
25 | 2206.00.24 |
26 | 2206.00.52 |
27 | 2206.00.59 |
28 | 2206.00.62 |
29 | 2206.00.69 |
30 | 2206.00.72 |
31 | 2206.00.73 |
31A | 2206.00.76 |
31B | 2206.00.77 |
32 | 2206.00.78 |
32A | 2206.00.79 |
33 | 2206.00.82 |
34 | 2206.00.83 |
35 | 2206.00.89 |
36 | 2206.00.92 |
37 | 2206.00.99 |
38 | 2207.10.00 |
39 | 2207.20.10 |
40 | 2208.20.10 |
41 | 2208.20.90 |
42 | 2208.30.00 |
43 | 2208.40.00 |
44 | 2208.50.00 |
45 | 2208.60.00 |
46 | 2208.70.00 |
47 | 2208.90.20 |
48 | 2208.90.90 |
49 | 2401.10.00 |
50 | 2401.20.00 |
51 | 2401.30.00 |
52 | 2402.10.20 |
53 | 2402.10.80 |
54 | 2402.20.20 |
55 | 2402.20.80 |
56 | 2403.11.00 |
57 | 2403.19.10 |
58 | 2403.19.90 |
59 | 2403.91.00 |
60 | 2403.99.80 |
60A | 2404.11.00 |
61 | 2707.10.00 |
62 | 2707.20.00 |
63 | 2707.30.00 |
64 | 2707.50.00 |
65 | 2709.00.90 |
66 | 2710.12.61 |
67 | 2710.12.62 |
68 | 2710.12.69 |
69 | 2710.12.70 |
70 | 2710.19.16 |
71 | 2710.19.22 |
72 | 2710.19.28 |
73 | 2710.19.40 |
74 | 2710.19.51 |
75 | 2710.19.52 |
76 | 2710.19.53 |
77 | 2710.19.70 |
78 | 2710.19.91 |
79 | 2710.19.92 |
80 | 2710.20.00 |
81 | 2710.91.16 |
82 | 2710.91.22 |
83 | 2710.91.28 |
84 | 2710.91.40 |
85 | 2710.91.51 |
86 | 2710.91.52 |
87 | 2710.91.53 |
88 | 2710.91.61 |
89 | 2710.91.62 |
90 | 2710.91.69 |
91 | 2710.91.70 |
92 | 2710.91.80 |
93 | 2710.91.91 |
94 | 2710.91.92 |
95 | 2710.99.16 |
96 | 2710.99.22 |
97 | 2710.99.28 |
98 | 2710.99.40 |
99 | 2710.99.51 |
100 | 2710.99.52 |
101 | 2710.99.53 |
102 | 2710.99.61 |
103 | 2710.99.62 |
104 | 2710.99.69 |
105 | 2710.99.70 |
106 | 2710.99.80 |
107 | 2710.99.91 |
108 | 2710.99.92 |
109 | 2711.11.00 |
110 | 2711.12.10 |
111 | 2711.13.10 |
112 | 2711.21.10 |
113 | 2902.20.00 |
114 | 2902.30.00 |
115 | 2902.41.00 |
116 | 2902.42.00 |
117 | 2902.43.00 |
118 | 2902.44.00 |
119 | 3403.11.10 |
120 | 3403.11.90 |
121 | 3403.19.10 |
122 | 3403.19.90 |
123 | 3403.91.10 |
124 | 3403.91.90 |
125 | 3403.99.10 |
126 | 3403.99.90 |
127 | 3811.21.10 |
128 | 3811.21.90 |
129 | 3817.00.10 |
130 | 3819.00.00 |
131 | 3824.99.30 |
132 | 3824.99.40 |
133 | 3826.00.10 |
134 | 3826.00.20 |
2 Tariff subheadings for like customable goods
For section 10, goods classified under a tariff subheading mentioned in the following table are prescribed as like customable goods.
Like customable goods | |
Item | Tariff subheading |
1 | 2203.00.63 |
2 | 2203.00.64 |
2A | 2203.00.65 |
2B | 2203.00.66 |
2C | 2203.00.67 |
3 | 2203.00.69 |
4 | 2203.00.71 |
5 | 2203.00.72 |
6 | 2203.00.79 |
7 | 2203.00.91 |
8 | 2203.00.99 |
9 | 2204.10.21 |
10 | 2204.10.22 |
11 | 2204.10.23 |
12 | 2204.10.29 |
13 | 2204.10.81 |
14 | 2204.10.82 |
15 | 2204.10.83 |
16 | 2204.10.89 |
17 | 2204.21.10 |
18 | 2204.21.20 |
19 | 2204.21.30 |
20 | 2204.21.90 |
20A | 2204.22.30 |
20B | 2204.22.90 |
21 | 2204.29.10 |
22 | 2204.29.20 |
23 | 2204.29.30 |
24 | 2204.29.90 |
25 | 2204.30.10 |
26 | 2204.30.90 |
27 | 2205.10.10 |
28 | 2205.10.20 |
29 | 2205.10.30 |
30 | 2205.10.90 |
31 | 2205.90.10 |
32 | 2205.90.20 |
33 | 2205.90.30 |
34 | 2205.90.90 |
35 | 2206.00.13 |
36 | 2206.00.14 |
37 | 2206.00.21 |
38 | 2206.00.22 |
39 | 2206.00.23 |
40 | 2206.00.24 |
41 | 2206.00.41 |
42 | 2206.00.42 |
43 | 2206.00.51 |
44 | 2206.00.52 |
45 | 2206.00.59 |
46 | 2206.00.61 |
47 | 2206.00.62 |
48 | 2206.00.69 |
49 | 2206.00.72 |
50 | 2206.00.73 |
50A | 2206.00.76 |
50B | 2206.00.77 |
51 | 2206.00.78 |
51A | 2206.00.79 |
52 | 2206.00.82 |
53 | 2206.00.83 |
54 | 2206.00.89 |
55 | 2206.00.92 |
56 | 2206.00.99 |
57 | 2207.10.00 |
58 | 2207.20.10 |
59 | 2208.20.10 |
60 | 2208.20.90 |
61 | 2208.30.00 |
62 | 2208.40.00 |
63 | 2208.50.00 |
64 | 2208.60.00 |
65 | 2208.70.00 |
66 | 2208.90.10 |
67 | 2208.90.20 |
68 | 2208.90.90 |
69 | 2401.10.00 |
70 | 2401.20.00 |
71 | 2401.30.00 |
72 | 2402.10.20 |
73 | 2402.10.80 |
74 | 2402.20.20 |
75 | 2402.20.80 |
76 | 2403.11.00 |
77 | 2403.19.10 |
78 | 2403.19.90 |
79 | 2403.91.00 |
80 | 2403.99.80 |
80A | 2404.11.00 |
81 | 2707.10.00 |
82 | 2707.20.00 |
83 | 2707.30.00 |
84 | 2707.50.00 |
85 | 2709.00.90 |
86 | 2710.12.61 |
87 | 2710.12.62 |
88 | 2710.12.69 |
89 | 2710.12.70 |
90 | 2710.19.16 |
91 | 2710.19.22 |
92 | 2710.19.28 |
93 | 2710.19.40 |
94 | 2710.19.51 |
95 | 2710.19.52 |
96 | 2710.19.53 |
97 | 2710.19.70 |
98 | 2710.20.00 |
99 | 2710.91.16 |
100 | 2710.91.22 |
101 | 2710.91.28 |
102 | 2710.91.40 |
103 | 2710.91.51 |
104 | 2710.91.52 |
105 | 2710.91.53 |
106 | 2710.91.61 |
107 | 2710.91.62 |
108 | 2710.91.69 |
109 | 2710.91.70 |
110 | 2710.91.80 |
111 | 2710.99.16 |
112 | 2710.99.22 |
113 | 2710.99.28 |
114 | 2710.99.40 |
115 | 2710.99.51 |
116 | 2710.99.52 |
117 | 2710.99.53 |
118 | 2710.99.61 |
119 | 2710.99.62 |
120 | 2710.99.69 |
121 | 2710.99.70 |
122 | 2710.99.80 |
123 | 2711.11.00 |
124 | 2711.12.10 |
125 | 2711.13.10 |
126 | 2711.21.10 |
127 | 2902.20.00 |
128 | 2902.30.00 |
129 | 2902.41.00 |
130 | 2902.42.00 |
131 | 2902.43.00 |
132 | 2902.44.00 |
133 | 3817.00.10 |
134 | 3824.99.30 |
135 | 3824.99.40 |
136 | 3826.00.10 |
137 | 3826.00.20 |
4 Tariff subheadings for customable beverages
For section 73, goods classified under a tariff subheading mentioned in the following table are prescribed.
Customable beverages | |
Item | Tariff subheading |
1 | 2204.10.23 |
2 | 2204.10.29 |
3 | 2204.10.83 |
4 | 2204.10.89 |
4A | 2204.22.30 |
4B | 2204.22.90 |
5 | 2204.29.30 |
6 | 2204.29.90 |
7 | 2205.90.30 |
8 | 2205.90.90 |
9 | 2206.00.52 |
10 | 2206.00.59 |
11 | 2206.00.62 |
12 | 2206.00.69 |
13 | 2206.00.92 |
14 | 2206.00.99 |
15 | 2207.10.00 |
16 | 2208.20.10 |
17 | 2208.20.90 |
18 | 2208.30.00 |
19 | 2208.40.00 |
20 | 2208.50.00 |
21 | 2208.60.00 |
22 | 2208.70.00 |
23 | 2208.90.20 |
24 | 2208.90.90 |