SINGAPORE TRADE CLASSIFICATION, CUSTOMS AND EXCISE …

1 SINGAPORE TRADE CLASSIFICATION, CUSTOMS ANDEXCISE DUTIES 2018 SINGAPORE TRADECLASSIFICATION, CUSTOMSAND EXCISE DUTIES 2018 Copyright SINGAPORE CustomsAll rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means electronic or mechanical, photocopying, recording or otherwise, without prior written permission from SINGAPORE : 2630449X TABLE OF CONTENTSPagePreface7 Abbreviations and Symbols8 Units of Quantity10 List of Section and Chapter Titles11 ASEAN Harmonized Tariff nomenclature (AHTN) (Chapter 1 97)19 Postal Packages and Special Transactions not classified according to kind (Chapter 98)7367 PREFACE The SINGAPORE TRADE Classification, CUSTOMS and EXCISE Duties (STCCED) 2018 replaces the STCCED 2012. The revised STCCED 2018 adopts the ASEAN Harmonized Tariff nomenclature (AHTN) AHTN 2017 is jointly developed by the ASEAN member countries.

2 It is based on the 6-digit Harmonized Commodity Description and Coding System nomenclature (HS) developed by World CUSTOMS Organization (WCO) and includes all the 233 sets of 2017 amendments to the HS HS codes in AHTN 2017 are harmonized at the 8-digit level for use by all ASEAN member countries. The AHTN 2017 facilitates TRADE among ASEAN member countries through consistent and uniform interpretation in the classification of goods. It also signifies an important milestone in ASEAN regional economic AND SYMBOLSA ampere(s)ACalternating currentAhampere-hour(s)AIDSA cquired Immune Deficiency SyndromeASTMA merican Society for Testing MaterialsBq becquerel Cdegree(s) Celsiuscccubic centimetre(s)CD-RCompact Disc-RecordableCD-ROMC ompact Disc-Read Only Memorycgcentigram(s)cmcentimetre(s)cm square centimetre(s)cm3cubic centimetre(s)cNcentinewton(s)DCdirect currentDDT dichlorodiphenyltrichloroethaneDVDD igital Video Discggram(s) gross vehicle weight hhourHIV Human Immunodeficiency VirushphorsepowerHzhertzINNI nternational Nonproprietary NameIRinfra-redISOI nternational Organization for StandardizationJJoule(s)kcalkilocalorie( s)kg kilogram(s)kgfkilogram forcekNkilonewton(s)kPa kilopascal(s)kV kilovolt(s)kVAkilovolt(s) - ampere(s)9kvarkilovolt(s) - ampere(s) - reactivekWkilowatt(s)

3 Llitre(s)LPGL iquefied Petroleum Gas Cimicrocurie(s)MHzmegahertzm-meta-mmetre (s)m square metre(s)m3cubic metre(s)minminutemmmillimetre(s)mNmillin ewton(s)MPamegapascal(s)MWmegawatt(s)Nne wton(s) Indische Bereidingp-para-%percentRBDR efined, Bleached and DeodorisedRONR esearch Octane NumberRSSR ibbed Smoked Sheetsttonne(s)UHTU ltra-High TemperatureUVultra-violetVvolt(s)volvolu meWwatt(s)WIBWest Indische Bereidingx x degree(s)10 UNITS OF QUANTITYCENUnit of One HundredGWHG igawatt-hourKGMK ilogram(s)LTRL itre(s)MILUnit of One ThousandMTKS quare metre(s)MTQC ubic metre(s)MTRM etre(s)NMBP iece(s)TENUnit of One TenTNET onneTPRUnit of One Ten pairsVALUnit of Value of One SINGAPORE DollarPageSECTION ILIVE ANIMALS; ANIMAL PRODUCTSS ection 1 Live animals. 19 Chapter 2 Meat and edible meat 3 Fish and crustaceans, molluscs and other aquatic 4 Dairy produce; birds eggs; natural honey; edible products of animal origin, not elsewhere specified or 5 Products of animal origin, not elsewhere specified or IIVEGETABLE PRODUCTSS ection 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental 7 Edible vegetables and certain roots and 8 Edible fruit and nuts; peel of citrus fruit or 9 Coffee, tea, mat and 11 Products of the milling industry; malt; starches; inulin; wheat 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and 13 Lac; gums, resins and other vegetable saps and 14 Vegetable plaiting materials.

4 Vegetable products not elsewhere specified or IIIANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXESC hapter 15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable OF SECTION AND CHAPTER TITLESPageSECTION IVPREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTESS ection 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic 17 Sugars and sugar 18 Cocoa and cocoa 19 Preparations of cereals, flour, starch or milk; pastrycooks 20 Preparations of vegetables, fruit, nuts or other parts of 21 Miscellaneous edible 22 Beverages, spirits and 23 Residues and waste from the food industries; prepared animal 24 Tobacco and manufactured tobacco VMINERAL PRODUCTSC hapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement.

5 122 Chapter 26 Ores, slag and 27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral VIPRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIESS ection 28 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of 29 Organic 30 Pharmaceutical 32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; 33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations. 191 Chapter 34 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, dental waxes and dental preparations with a basis of 35 Albuminoidal substances; modified starches; glues; 36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible 37 Photographic or cinematographic 38 Miscellaneous chemical VIIPLASTICS AND ARTICLES THEREOF;RUBBER AND ARTICLES THEREOFS ection 39 Plastics and articles 40 Rubber and articles VIIIRAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS.

6 ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)Chapter 41 Raw hides and skins (other than furskins) and 42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut).262 Chapter 43 Furskins and artificial fur; manufactures IXWOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE AND WICKERWORKC hapter 44 Wood and articles of wood; wood 45 Cork and articles of 46 Manufactures of straw, of esparto or of other plaiting materials; basketware and XPULP OF WOOD OR OF OTHER FIBROUSCELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER ORPAPERBOARD; PAPER AND PAPERBOARDAND ARTICLES THEREOFC hapter 47 Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or 48 Paper and paperboard; articles of paper pulp, of paper or of 49 Printed books, newspapers, pictures and other products of the printing industry.

7 Manuscripts, typescripts and XITEXTILES AND TEXTILE ARTICLESS ection 51 Wool, fine or coarse animal hair; horsehair yarn and woven 53 Other vegetable textile fibres; paper yarn and woven fabrics of paper 54 Man-made filaments; strip and the like of man-made textile 55 Man-made staple 56 Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles 57 Carpets and other textile floor 58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; 59 Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial 60 Knitted or crocheted 61 Articles of apparel and clothing accessories, knitted or 62 Articles of apparel and clothing accessories, not knitted or 63 Other made up textile articles; sets; worn clothing and worn textile articles; 14 PageSECTION XIIFOOTWEAR, HEADGEAR, UMBRELLAS,SUN UMBRELLAS, WALKING STICKS, SEAT-STICKS,WHIPS, RIDING-CROPS AND PARTS THEREOF;PREPARED FEATHERS AND ARTICLESMADE THEREWITH;ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIRC hapter 64 Footwear, gaiters and the like; parts of such 65 Headgear and parts 66 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts 67 Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human XIIIARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC PRODUCTS.

8 GLASS AND GLASSWAREC hapter 68 Articles of stone, plaster, cement, asbestos, mica or similar 69 Ceramic 70 Glass and XIVNATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL AND ARTICLES THEREOF; IMITATION JEWELLERY; COINC hapter 71 Natural or cultural pearls, precious or semi- precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; XVBASE METALS AND ARTICLES OF BASE METALS ection 72 Iron and 73 Articles of iron or 74 Copper and articles Chapter 75 Nickel and articles 76 Aluminium and articles 77(Reserved for possible future use in the Harmonized System)501 Chapter 78 Lead and articles 79 Zinc and articles 80 Tin and articles 81 Other base metals; cermets; articles 82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base 83 Miscellaneous articles of base XVIMACHINERY AND MECHANICAL APPLIANCES;ELECTRICAL EQUIPMENT; PARTS THEREOF;SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS,AND PARTS AND ACCESSORIES OF SUCH ARTICLESS ection 84 Nuclear reactors, boilers, machinery and mechanical appliances; parts 85 Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such XVIIVEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENTS ection 86 Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof.

9 Mechanical (including electro-mechanical) traffic signalling equipment of all 87 Vehicles other than railway or tramway rolling-stock, and parts and accessories 88 Aircraft, spacecraft, and parts 89 Ships, boats and floating XVIIIOPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC,MEASURING, CHECKING, PRECISION, MEDICAL ORSURGICAL INSTRUMENTS AND APPARATUS; CLOCKS ANDWATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOFC hapter 90 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories 91 Clocks and watches and parts 92 Musical instruments; parts and accessories of such XIXARMS AND AMMUNITION;PARTS AND ACCESSORIES THEREOFC hapter 93 Arms and ammunition; parts and accessories XXMISCELLANEOUS MANUFACTURED ARTICLESC hapter 94 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated 95 Toys, games and sports requisites; parts and accessories 96 Miscellaneous manufactured XXIWORKS OF ART, COLLECTORS PIECES AND ANTIQUESC hapter 97 Works of art, collectors pieces and 98 Postal packages and special transactions not classified according to kind 73618 HEADING(1)SUBHEADING(2)DESCRIPTION(3)UNI T OF QUANTITY(4) CUSTOMS DUTYEXCISEDUTY(7)FULL(5)PREF(6)19 Full ) ( SECTION I LIVE ANIMALS; ANIMAL PRODUCTS Notes.

10 1. Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or Except where the context otherwise requires, throughout the nomenclature any reference to dried products also covers products which have been dehydrated, evaporated or freeze-dried. Chapter 1 Live animals Note. 1. This Chapter covers all live animals except:(a)Fish and crustaceans, molluscs and other aquatic invertebrates, ofheading , , or ;(b)Cultures of micro-organisms and other products of heading ;and(c)Animals of heading Live horses, asses, mules and hinnies. - - - Pure-bred breeding - - - - - Pure-bred breeding - - - Live bovine animals. - - - Pure-bred breeding - - Other:- - - Male - - - - - - - - - - - OtherNMB- - - Pure-bred breeding - - - Other:HEADING(1)SUBHEADING(2)DESCRIPTION (3)UNIT OF QUANTITY(4) CUSTOMS DUTYEXCISEDUTY(7)FULL(5)PREF(6)20 Full (3 - - Pure-bred breeding animals NMB)