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IN exercise of the powers conferred on the Commissioner responsible for Trade by section 22 of the Imports and Exports Decree, 1974 (N.R.C.D. 260), these Regulations are made this 14th day of  July, 1975.

Regulation 1—Prescribed Fee.

The fee to be paid to a commercial bank under section 4(6) (c) of the Decree shall be 50.

Regulation 2—Import Licence Fees.

(1) There shall be levied and charged in respect of any import licence granted for any goods described in any of the Parts of the First Schedule (being goods for whose importation foreign exchange has been allocated, or for which a Special Unnumbered Licence has been issued) a fee calculated at the percentage in relation to that Part of the value of the goods specified in that import licence.

(2) The persons, institutions and organisations specified in the Second Schedule shall be exempted from the payment of the said fees to the extent stated in relation thereto in that Schedule.

Regulation 3—Revocations.

(3) The Imports and Exports (Fees) Regulations, 1974 (L.I. 929) and the Imports and Exports (Fees) (Amendment) Regulations, 1974 (L.I. 968) are hereby revoked.






Statistical.      Tariff No.        Description   


001-410         01.05             Fowls and guinea fowls       

011-100         02.01             Meat of bovine animals (e.g. beef, veal)   

011-200         02.01              Meat of sheep and goats (mutton, lamb)   

011-300         02.01              Meat of swine (pork)

011-500         02.01              Meat of horses, asses, mules and hinnies

011-600         02.01              Edible offals of animals, viz. cattle, sheep and lamb,

goats, etc.     

013-810         16.02              Corned meat in airtight containers 

013-890         16.02                          Other prepared or preserved meat, whether or not in

airtight containers.   

032-011         16.04B                       Sardines       

032-012         16.04B                       Salmon          

032-013         16.04B           Pilchards       

032-019         16.04B           Other fish prepared or preserved   

061-210         17.01              Beet and cane sugar, refined, cube           

061-290         17.01              Other refined beet and cane sugar

211-300         41.01B           Ovine and equine hides (including calf skins and

kid skins)       

211-400         41.01              Goat skins and kid skins     

211-500         41.01                          Other hides and skins undressed (except astrakhan

caracul, Persian lamb, broadtail and similar skins).        

264-000         57.01/04A      Jute (including jute cuttings and waste)     

599-210         38.11             Disinfectants 

599-220         599-220         Insecticides   

599-230         38.11              Fungicides    

599-290         38.11              Sheep and cattle dressings, weed killers and similar

preparations (e.g. cattle dips and sprays ), n.e.s.

599-760         38.15              Prepared rubber accelerators        

641-100         48.01/02A      Newsprint paper       

661-832         68.12             Asbestos or fibre-cement tiles or ridgings

661-833         68.12              Asbestos or fibre-cement sheets, n.e.s.    

661-834         68.12              Asbestos or fibre-cement pipes     

661-839         68.12              Other articles of asbestos-cement or of fibre-cement     

661-840         68.08/09         Other unfired non-metallic materials, n.e.s.           

663-100         68.04/05         Grinding and polishing wheels and stones           

663-200         68.06              Abrasive cloths and papers, and similar articles 

663-400         68.15              Manufactures of mica          

663-500         68.07             Insulating mineral, n.e.s.      

663-640         68.10/11         Articles of artificial stone, cement or plaster         

663-810         68.13             Manufactures of asbestos and other materials, n.e.s.     

663-820         68.14              Friction materials of asbestos, of cellulose or of

other mineral materials, unmounted.          

682-250         74.07             Tubes, pipes and planks therefor and hollow bars of


682-260         74.08             Tube and pipe fittings of copper    

698-400         73.30             Anchors, etc., of iron and steel       

719-320         87.07                          Fork lift trucks and other industrial trucks of a kind

used in moving goods within a plant.         





001-100         01.02             Bovine cattle (including buffaloes) 

001-210         01.04              Sheep and lambs     

001-220         01.04              Goats and kids         

001-300         01.03              Swine

012-110         02.06              Bacon

012-129         02.06              Ham   

072-200         18.05              Cocoa powder, unsweetened        

073-100         18.06A                       Chocolate confectionery, plain or milk (with or

without added raisins and nuts) in block or tablet form.   

073-300         18.06C                       Preparations for use as beverages containing 90 per

cent or more by weight of cocoa (excluding preparation containing malt and eggs).

073-900         18.06D                       Other food preparations containing chocolate or


263-010         55.01/02         Raw cotton including cotton linters 

263-300         55.03              Cotton waste not carded or combed         

263-400         55-04              Cotton carded or combed   

266-000         56-01/04        Man-made fibres      

292-700         06.03/04         Cut flowers and foliage        

532-100         32.04A                       Dyeing extracts (vegetable and animal)    

533-331         32.10A                       Water colour paints in the form of tablets or tubes           

599-680         38.05/10A      Creosote, wood tar and wood tar oils for preserving


599-780         38.17              Charges for fire extinguishers        

629-130         40.11A                       Outer covers for tractors and earthmovers

629-170         40.11 A          Inner tubes for tractors and earthmovers   

629-400         40.10              Transmission belts and belting of rubber  

641-200         48.01/02A      Printing and writing papers, other than newsprint,


642-300         48.18              Exercise books, registers, albums, diaries,

memorandum block and other stationery of paper or paperboard.       

655-621         59.05/06A      Fishing nets; fishing netting of cordage, twine or


685-100         78.01              Lead and lead alloys, unwrought    

685-210         78.02              Lead bars, rods, angles, shapes, sections wire   

685-240         78.05              Lead tubes, etc., and fitting therefor          

685-250         78.03/04         Lead plates, sheets, strip, lead foil, powder, flakes         

692-211         73.23A                       Drums of iron or steel for packing of petroleum products

imported in bulk.       

695-231         82.04A                       Household hand apparatus having the character of  tools          

722-200         85.19              Electrical apparatus for making or breaking or for

protecting electrical circuits (switchgear, etc.)      

723-110         85.23              Flexes, cables of  kind used in wiring houses, etc.          

723-120         85.23              Power cables           

723-130         85.23              Telephone and telegraph cables    

723-190         85.23              Other insulated cables and insulated wire for electricity  

723-230         85.27              Electric conduit tubing         

724-910         85.13              Electrical line telephone and telegraph equipment          

732-500         87.01              Road tractors for tractor-trailer combinations       

733-400         87-11              Invalid carriages, fitted with means of mechanical


861-130         90.01/02A      Optical elements for correcting vision       

861-230         90.03/04A      Frames for spectacles used for correcting vision

861-240         90.03/04A      Spectacles and other articles for correcting vision          

861-370         90.11/12         Microscopes of all kinds and electron and proton

diffraction apparatus.           

864-130         91.07              Watch movements, assembled      

864-250         91.08              Clock movement, assembled         

893-400         39.07A                       Floats for fishing nets          

894-120         97.13A                       Invalid carriages (not motorised nor otherwise mechanical


894-210         97.01              Wheeled toys designed to be ridden and dolls' prams   

894-220         97.02              Dolls  

894-230         97.03              Toys, n.e.s. and working models    

894-240         97.04              Equipment for indoor games          

894-250         97.05              Christmas decorations, etc.

894-420         97.06              Other requisites for outdoor sports

899-270         96.06              Hand sieves and hand riddles        

899-350         98.11              Smoking pipes, pipe bowls, stems, etc.   

899-420         66.02              Walking sticks, canes, riding crops, etc.   

899-430         66.02              Parts of umbrellas and sun-shades, walking-sticks, canes,

riding crops, etc.      

899-540         98.12              Combs, hair-slides, etc.      

899-560         98.14              Scent and similar sprays of a kind used for toilet purposes,


991-100         71.05/10A      Gold bullion   

991-300         71.05/10A      Partly worked gold.  





032-014         16.04A                       Caviar and caviar substitutes         

061-900         17.02              Sugars and syrups, n.e.s. (e.g., lactose, maltose, glucose,

maple sugar and maple syrup, invert sugars and levulose, artificial honey, caramel         

062-010         17.04              Sugar confectionery, not containing cocoa           

091-310         15.01              Lard and other rendered pig fat, rendered poultry fat not in

airtight containers.   

091-320         15.01              Lard and other rendered pig fat, rendered poultry fat in

airtight containers    

091-410         15.13              Margarine, animal, vegetable or mixed, not in airtight


091-420         15.13             Margarine, animal, vegetable or mixed in airtight


091-430         15.13              Shortenings, lard substitutes and similar edible fats, not in

airtight containers.   

091-440         15.13              Shortenings, lard substitutes and similar edible fats in

airtight containers.   

099-099         21.07B                       Other food preparation. n.e.s.         

112-470         22.09A                       Concentrates for making non-alcoholic beverages         

275-100         71.09A                       Industrial diamonds  

282-000         73.03              Iron and steel scrap 

332-610         27.12              Mineral jelly (Petroleum)      

554-130         34.01B(1)       Washing soap in bars or cakes     

554-300         34.05              Polishes, pastes, powder and similar preparations for

polishing and preserving leather, wood, metal, glass and other materials.       

571-400         93.07              Hunting and Sporting ammunition  

612-300         64.05              Uppers, legs and other prepared parts of footwear of all


632-710         44.20              Picture and mirror frames of wood

632-720         44.24              Household utensils of wood

632-730         44.27              Domestic or ornamental articles of wood. n.e.s.  

632-890         44.28              Other articles of wood         

654-010         58.05              Narrow fabrics other than woven labels, badges, etc.     

654-020         58.06              Woven labels, badges, etc., not embroidered      

654-100         58.08/10A      Mosquito and sandfly netting in the piece 

654-200         58.08/10A      Lace, tulle, net fabrics and embroidery, etc., in the piece           

654-900         58.08/10B      Lace, tulle, net fabrics embroidery, etc., in strips or in motifs     

655-100         59-02              Felt and felt articles n.e.s.   

655-411         59-03A           Bonded fibre fabrics.           

655-450         59.11              Rubberised textile fabrics other than knitted or crocheted.         

655-460         59.12              Textile fabrics, impregnated or coated, n.e.s.      

655-470         59.07/09         Fabrics coated with gum, arnylaceous substances; fabrics

impregnated or coated with oil, cellulose derivatives or other artificial plastic materials.      

655-500         59.13              Elastic fabrics and trimmings of elastic (excluding knitted

or crocheted goods).           

656-610         62.01              Blankets and travelling rugs of wool           

656-620         62.01              Blankets and travelling rugs of cotton        

656-690         62.01              Blankets and travelling rugs, n.e.s. 

656-911         62.02A                       Cotton towels

656-912         62.02A                       Towels of other fibres          

656-913         62.02C                       Bed linen, table linen, toilet linen and kitchen linen other

than towels.   

656-914         62.02B                       Mosquito and sandfly nets made of cotton

656-915         62.02B                       Mosquito and sandfly nets of other fibres  

656-919         62.02C                       Made-up curtains, draperies, and made-up household

articles of textile materials, n.e.s.   

656-920         62.05              Made-up articles of textile materials, n.e.s.           

661-100         25.22              Lime  

667-000         71.01/03         Pearls and precious and semi-precious stones, unworked or worked. 

671-100         73.01              Spiegeleisen

671-200         73.01              Pig iron (including cast iron)           

671-300         73.04/05         Iron and steel powder, shot and, sponge  

671-400         73.02              Ferro-manganese    

671-500         73.02             Other ferro-alloys      

672-100         73.06              Puddled bars and pilings, blocks, lumps   

672-300         73.06              Ingots 

684-100         76.01              Aluminium and aluminium alloys, unwrought         

684-210         76.02              Aluminium bars, rods, angles, shapes, sections and wire          

684-221         76.03/04A      Aluminium plates and sheets, corrugated or not  

684-270         76.03/04B      Aluminium coils and strip    

688-000         81.01/04         Uranium and thorium and their alloys         

689-600         81.01/04         Other base metals, n.e.s.    

694-220         74.15              Nuts, bolts, screws of copper         

695-110         82.01              Axes and matchets  

695-120         82.01              Matchets       

695-190         82.01              Other hand tools of a kind mainly used in agriculture or

forestry, n.e.s.           

695-210         82.02              Hand saws and saw blades

695-220         82.03              Pliers, pincers, spanners, wrenches, metal cutting sheers,

files, rasps, etc.        

695-239         82.04B                       Hand tools, etc., n.e.s.         

695-240         82.05             Interchangeable tools for hand or machine tools  

695-250         82.06              Cutting blades for machines           

695-260         82.07             Tool tips, etc. unmounted, of sintered metal carbides     

696-010         82.09              Knives           

696-020         82.10              Knife blades 

696-030         82.11              Razor blades and razors     

696-040         82.12             Scissors and their blades   

696-050         82.13             Other articles of cutlery (clippers, cleavers, etc.)  

696-060         82.14              Spoons, forks and similar tableware of base metals

(including plated).     

696-070         82.15              Handles for cutlery of base metal   

697-211         73.38C                      Domestic utensils of iron and steel, enamelled    

697-219         73.38C                       Other domestic utensils of iron and steel, n.e.s.   

697-229         74.18B                       Domestic utensils of copper, n.e.s.

697-239         76.18B                       Domestic utensils of aluminium, n.e.s.      

698-870         83.15              Soldering and welding rods

711-100         84.01             Steam generating boilers   

711-200         84.02              Boiler house plant, including economizers, superheaters,

condensers, soot-removers, gas-recoverers and related items.

711-300         84.04/5           Steam engines, including steam engines, with self-

contained boilers (generally known as locomobiles), and steam turbines.       

711-411         84.06              Aircraft engines I.C.E complete     

711-412         84.06              Parts, n.e.s. of 711-411       

711-421         84.07/08         Aircraft jet and gas turbine engines, complete     

711-422         84.07/08         Parts, n.e.s. of aircraft of jet and gas turbine engines      

711-510         84.06              Diesel and semi-diesel engines, marine, complete        

711-520         84.06              Diesel and semi-diesel engines. stationary, complete    

711-530         84.06              Diesel and semi-diesel engines, except 711-510 and 711-

520, complete.         

711-540         84.06              Other internal combustion engines, marine, complete    

711-550         84.06              Other internal combustion engines. stationary, complete

711-560         84.06              Other internal combustion engines, except 711-540 and

711-550, complete. 

711-590         84.06              Parts of internal combustion engines, including parts of

diesel and semi-diesel engines except 711-412.

711-600         84.07/08         Other gas turbines   

711-700         84.59              Nuclear reactors       

711-820         84.07/08         Engines. n.e.s. (wind engines, hot air engines, water wheel

and water turbines). 

711-830         84-07/08        Parts, n.e.s. of engines of 711-820

712-310         84.18              Cream separators   

715-100         84.45              Machine tools for working metals (e.g. boring, drilling,

milling, planning, grinding, gear cutting machinery).        

715-230         84-50              Gas operated welding, cutting, etc., appliances  

715-240         84-83/44        Metal working machinery other than machine tools, n.e.s.

(e.g. rolling mills, forging, wire drawing, bending and forming machinery, foundry equipment) and parts.         

717-110         84.36              Spinning, extruding, etc., machines           

717-120         84.37              Weaving, knitting, etc., machines   

717-130         84.38              Machines, auxiliary to those of item 717-120       

717-140         84.39              Machinery for the manufacture or finishing of felt 

717-150         84.40B          Textile bleaching, washing, dressing, coating, printing, etc.,

machinery (excluding domestic washing machines).       

717-200         84.42              Machinery (excluding sewing machines) for preparing

tanning or working hides, skins or leather.

717-310         84.41A                       Sewing machines, industrial, complete     

718-110         84.31              Machinery for making or finishing cellulosic pulp, paper or


718-120         84.33              Paper cutting machines and other machinery for the

manufacture of articles of paper pulp, paper or paperboard.     

718-210         84.32              Book-binding machinery     

718-220         84.34              Type making and setting machinery, etc.  

718-290         84.35              Other printing machinery, n.e.s.      

718-310         84.29              Machinery for milling grain  

718-390         84.30              Other food-preparing machines (excluding domestic)    

718-410         84.09              Road rollers, mechanically propelled         

718-421         84.23              Angledozers and bulldozers           

718-422         84.23              Boring machinery     

718-423         84.23              Pile drivers    

718-429         84.23              Other excavating, levelling, etc., machinery          

718-510         84.56              Mineral crushing sorting, etc., machinery  

718-520         84.57              Glass working machinery    

719-110         84.03              Gas generators        

719-129         84.12B                       Other air conditioning machines    

719-150         84.15B                       Refrigerators (other than domestic) and other refrigerating

equipment, whether or not electric.

719-160         84.13/14         Furnace burners; industrial and laboratory burners          

719-190         84.17B                       Apparatus, n.e.s., for treating materials with heat or cold           

719-210         84.10              Pumps for liquids     

719-220         84.11              Pumps for gases, etc.         

719-230         84.18              Centrifuges (other than cream separators) and filtering and

purifying machinery for liquids and gases.

719-311         84.22              Cableways including identifiable parts. n.e.s.       

719-312         84.22             Cranes          

719-313         84.22              Lifts (elevators), passenger or goods        

719-319         84.22              Other lifting and loading machinery

719-420         84.15A                       Domestic refrigerators, non-electrical       

719-430         84.17A                       Domestic water heaters, non-electrical     

719-510         84.46              Machine-tools for working minerals           

719-520         84.47              Machine-tools for working wood, plastics, etc.     

719-530         84.49              Motorised hand-tools, non-electrical          

719-540         84.48              Parts and accessories of machine-tools   

719-610         84.16              Calendering machines and similar rolling machines, n.e.s.

and cylinders therefor.         

719-629         84.19B                       Machines, n.e.s., for cleaning or filling bottles or other

containers, packing machinery, etc.          

719-640         84.21              Spraying machinery 

719-700         84.62              Ball, roller or needle-roller bearings           

719-800         84.59              Machinery and mechanical appliances, n.e.s.      

719-910         84.60              Moulding boxes for metal foundry and moulds, other than

in got moulds.           

719-930         84.63              Transmission shafts and cranks, pulleys, etc.       

719-940         84.64              Gasket sets; gaskets of metal and other materials, n.e.s.          

719-990         84.65              Machinery parts, non-electrical, n.e.s.       

722-110         85.01              Electric generating sets (and generators), not exceeding 200

kw., complete.          

722-120         85.01              Electric generating sets (and generators),  exceeding 200

kw., complete.          

722-130         85.01              Electric motors, railway, complete 

722-140         85.01              Other electric motors, not exceeding 25 b.h.p., complete           

755-150         85.01              Other electric motors, exceeding 25 b.h.p., complete     

722-160         85.01              Electric converters, rectifiers and transformers, complete          

722-190         85.01              Parts of electric apparatus and machinery of 722-110 to


724-190         85.15B                       Other television sets

724-210         85.15C                       Radio receiving sets in knockdown condition for assembly

by an approved manufacturer.        

724-920         85.14              Microphones, amplifiers, loudspeakers    

724-990         85.15E                       Other telecommunication equipment         

725-010         84.15A                       Domestic refrigerators, electrical   

725-020         84.40A                       Domestic washing machines, whether or not electrical   

725-031         85.06A                       Vacuum cleaners     

725-032         85.06A                       Floor polishers         

725-039         85.06B                       Other electro-mechanical domestic appliances, n.e.s.    

725-040         85.07              Electric shavers and hair clippers  

725-051         85.12              Smoothing irons, electric    

725-053         85.12              Boilers, domestic, electric, instantaneous or storage      

725-054         85.12              Cookers, electric      

725-055         85.12              Water heaters, domestic, electric, including instantaneous

or storage.    

725-057         85.12              Hair driers     

725-059         85.12              Other electric heating apparatus, n.e.s.     

726-100         90.17/18         Electro-medical apparatus 

726-200         90.20              X-ray apparatus       

729-410         85.08              Electrical starting and ignition equipment for internal

combustion engines.           

729-420         85.09              Electrical lighting, etc. equipment for vehicles      

729-510         90.26A                       Electric supply meters and calibrating meters therefor   

729-520         90.28              Other electrical measuring and controlling instruments and


729-600         85.05              Electro-mechanical hand tools       

729-910         85.02              Electro-magnets, permanent magnets and electro-magnetic


729-920         85.11              Electric furnaces, electric welding and cutting apparatus           

729-950         85.18              Electrical condensers (capacitors)

732-600         87.04B                       Chassis with engines mounted of a kind used for vehicles

of items 732-110 to 732-180.         

732-710         87.04B                       Chassis with engine mounted, for buses and coaches   

732-730         87.04B                       Chassis with engine mounted for trucks and lorries        

732-790         87.04B                       Other chassis with engines mounted         

732-920         87.12A                       Parts solely for use of mopeds, auto-cycles, scooters and

motor cycles.

733-110         87.10              Bicycles and other cycles, not motorised  

733-120         87.12 B          Parts of vehicles of items 733-110 and 733-400 

812-411         70.14              Lamp globes and chimneys, glass

812-419         70.14              Other illuminating and signalling glassware          

821-011         94.01              Chairs and other seats and parts thereof, metal  

821-019         94.01              Chairs and other seats and parts thereof, non-metal       

821-020         94.02              Medical furniture, etc. and parts thereof    

821-030         94-04              Mattresses, mattresses support and similar stuffed


821-091         94.03              Furniture and parts thereof, n.e.s., metal   

821-099         94.03              Furniture and parts thereof, n.e.s., non-metal       

831-010         42.02              Travel goods (e.g. trunks, suit-cases, hat-boxes,  travelling

bags, etc.), handbags. etc., of leather and composite leather.   

831-020         42.02              Travel goods, etc., of artificial plastic sheeting     

831-030         42.02              Travel goods, etc., of paper board 

831-040         42.02              Travel goods, etc., of textile material         

861-290         90.03/04B      Other spectacles including goggles and non-lensed


861-510         90.08              Cinematographic projectors of all kinds (including sound


861-520         90.08              Cinematographic apparatus of 35 mm., in size complete

(including sound recorders and reproducers).      

861-530         90.08              Cinematographic apparatus in sizes other than 35mm .,

complete (including sound recorders and reproducers). 

861-700         90.17/18         Medical instruments, n.e.s. (including mechanotherapy


861-811         90.26B                       Water supply meters

861-819         90.26C                       Other meters and other counters, non-electric      

861-820         90.27              Revolution counters, production counters, etc.     

861-920         90.15              Balances       

861-950         90.22              Mechanical appliances for testing physical properties of

industrial materials.  

861-981         90.25A                       Exposure meters for photographic purposes       

861-989         90.25B                       Instruments, n.e.s. other than mechanical, for physical or

chemical analysis,  etc.       

861-990         90.29              Parts and accessories, etc.

864-110         90.01              Pocket watches, wrist watches and other watches          

864-120         90.02              Clocks with watch movements       

864-210         90.03              Instrument panel clocks, etc.           

864-220         90.04              Other clocks, n.e.s.  

864-230         90.05              Time clocks, etc.      

864-240         90.06              Time switches with clock or watch movement with

synchronous motor.  

891-111         92.11              Spring driven gramophones           

891-119         92.11              Other gramophones, tape recorders and sound recorders        

891-810         92.03              Pipe and reed organs (including harmoniums, etc.)        

891-820         92.04              Accordions, concertinas and mouth organs         

891-830         92.05              Other wind musical instruments      

891-840         92.06              Percussion musical instruments     

891-900         92.10              Parts and accessories of musical instruments (other than


893-300         39.07B                       Household utensils of plastic material       

893-900         39.07B                       Other articles, n.e.s. of plastic material     

894-441         97.07A           Fish hooks    

894-419         97.07B                       Other fishing and hunting equipment         

894-500         97.08              Fair-ground amusements, etc.       

899-100         95.01/08         Articles and manufactures of carving or moulding material        

899-289         96.01/04         Other brushes, brooms, mops feather dusters, etc., prepared

knots and tufts for broom or brush making.           

899-341         98.10A                       Mechanical, etc., lighters and lighter bodies         

899-410         66.01              Umbrellas and sunshades  

899-510         96.05              Powder-puffs and pads for applying cosmetics or toilet


899-930         67.02              Artificial flowers, etc.

899-960         67.05              Fans non-mechanical, etc.  

951-060         93.07             Projectiles and ammunition, n.e.s. 





073-200         18.06B                       Other chocolate confectionery; ice cream and ice cream powders       

111-000         22.01/02         Water (including spa water and acrated water); ice and

snow; lemonade and flavoured waters, non-alcoholic (not including juices falling within heading 053-500).    

665-821         70.19A                       Imitation pearls of glass imitation precious and semi-

precious stones of glass: made-up articles thereof for personal adornments. 

665-822         70.19B                       Glass beads. n.e.s.  

665-829         70.19B                       Decorative glass small-wares and ornaments of glass, n.e.s.    

665-890         70.21              Other articles of Class, n.e.s.          

684-270         76.03/04B      Aluminiam foil           

719-121         84.12A                       Air conditioning machines not exceeding 3 h.p., complete         

719-450         84.15B                       Refrigerators (other that domestic) and other refrigerating

equipment, whether or not electric.





048-120         19.05              Prepared foods obtained by swelling or roasting of cereal

grains (e.g. puffed rice, corn flakes and similar "Prepared foods").      

048-300         19.03              Macaroni, spaghetti, noodles, vermicelli and similar


048-430         19.07/08A      Cabin bread (Cabin biscuits)         

048-440         19.07/08B      Biscuits and bread, n.e.s.   

048-450         19.07/08B      Cakes

048-490         19.07/08B      Other bakery products, e.g. pastry 

048-821         19.02A                       Ice cream, table jellies, custard powder, blanc mange

powder and similar dessert powders based on flour, starch or for dietetic or culinary purposes.    

051-400         08.01/13B      Apples, fresh

051-500         08.01/13B      Grapes, fresh

051-700         08.01/13B      Edible nuts, fresh or dried   

051-800         08.61/13B      Other fresh fruits       

052-011         08.01/13A      Dates 

052-019         08.01/13A      Other tropical fruits, dried    

052-020         08.01/13A      Figs, dried    

052-030         08.01/13A      Grapes, dried (raisins)        

052-090         08.01/13A      Other dried fruit        

053-200         20.04              Fruit, fruit peel, parts of plants, preserved by sugar

(drained, glaced or crystalised).     

053-300         20.05              Jams, marmalades, fruit jellies, fruit purees and pastes

053-500         20.07              Fruit juices and vegetable juices, unfermented whether or

not frozen but not containing alcohol.         

053-620         20.03              Fruit preserved by freezing containing added sugar       

053-690         08.01/13B      Fruit and peel frozen or temporary preserved, n.e.s.       

053-910         20.06A                       Fruit preserved in spirits     

053-991         20.06B                       Fruit and nuts, prepared or preserved, n.e.s. (including fruit

in airtight containers).          

054-100         07.01              Potatoes, including seed potatoes but not including sweet


054-200         07.05              Beans, peas, lentils and other leguminous vegetables, dried

including spit.

054-400         07.01              Tomatoes      

054-510         07.01             Onions and garlic     

054-590         07.01              Other fresh vegetables        

054-600         07.02/03         Vegetables, frozen or in temporary preservative 

054-810         07.06              Roots and tubers, fresh or dried; sago pith           

054-890         12.08              Vegetable products, fresh or dried, n.e.s. 

055-100         07.04              Vegetables dehydrated (excluding leguminous vegetables)      

055-450         19.04              Tapioca and sago substitutes obtained from potato or other substitutes.        

055-490         11.03/06         Flour and flakes of potato, fruit and vegetables, n.e.s.    

055-510         20.01              Vegetables and fruit, prepared or preserved by vinegar or

acetic acid with or without sugar, whether or not in airtight containers. 

055-521         20.02              Tomato puree, paste and concentrates    

055-529         20.02              Vegetables, n.e.s. prepared or preserved otherwise than by

vinegar or acetic acid, whether or not in airtight containers.       

075-100         09.04/10         Pepper and pimento, whether or not ground        

075-200         09.04/10         Spices, except pepper and pimento, whether or not ground,

e.g. vanilla, cinnamon, cloves and nutmeg.           

554-110         34.01A                       Toilet soap    

554-120         34.01A                       Medicated soap       

571-300         36.05              Pyrotechnical articles including fireworks 

632-890         44.28              Other articles of wood         

652-110         55.07/09B      Cotton gauze, unbleached  

652-120         55.07/09A      Terry fabrics of cotton, unbleached

652-130         55.07/09B      Other cotton fabrics, woven, unbleached  

652-210         55.07/09A      Cotton gauze bleached, dyed or colour woven or printed           

652-220         55.07/09A      Terry fabrics of cotton, bleached, dyed or colour woven or printed.       

652-230         58.04              Pile and chenille fabrics of cotton  

652-291         55.07/09B      Woven cotton fabrics. n.e.s. white or bleached    

652-292         55.07/09B      Woven cotton fabrics, n.e.s. printed           

652-293         55.07/09B      Woven cotton fabrics, n.e.s. piece dyed   

652-299         55.07/09B      Woven cotton, n.e.s. fabrics colour woven

653-002         56.07              Kente cloth or man-made fibres, spun, n.e.s.       

653-003         58.04              Pile and chenille fabrics of man-made fibres, spun         

653-004         56.07              White or unbleached fabrics of man-made fibres, spun  

653-005         56.07              Printed fabrics of man-made fibres, spun 

653-006         56.07              Piece-dyed fabrics of man-made fibres spun      

653-007         56.07              Colour woven, fabrics of man-made fibres spun  

653-008         56.07              Suitings of man-made fibres, spun of a width of 50 ins. and

above weighing between 6 oz. and 13 oz. to the linear yard.     

653-010         51.04              Pile and chenille fabrics of man-made fibres, continuous           

653-012         51.04              White or unbleached fabrics of man-made fibres,


653-013         51.04              Printed fabrics of man-made fibres, continuous   

653-014         51.04              Piece-dyed fabrics or man-made fibres, continuous       

653-015         51.04              Colour woven fabrics of man-made fibres, continuous    

633-016         51.04              Suiting or man-made fibres, continuous of a width of 50

ins. and above weighing between 6 oz. and 13 oz. to the

linear yard.    

653-130         58.04              Pile and chenille fabrics of silk       

653-190         50.09/10         Other woven silk fabrics      

653-210         53.11/13         Fabrics, woven of wool or of fine animal hair other than

pile or chenille fabrics.         

653-220         58.04              Pile and chenille fabrics of wool or fine animal hair         

653-310         54.05              Fabrics, woven, of flax (linen) or ramie      

653-320         57.09/12         Woven fabrics of true hemp

653-400         57.09/12         Fabrics of jute           

653-710         60.01              Interlock fabrics of cotton    

653-720         60.01              Interlock fabrics of man-made fibres         

653-790         60.01              Other knitted fabrics of man-made fibres  

653-910         52.02              Fabrics, woven, of metal thread, or of metallised yarn of a

kind used in articles of apparel, etc.          

653-960         58.04              Pile and chenille fabrics, n.e.s.       

653-970         53.11/13         Woven fabrics of coarse animals hair or horse hair        

657-300         58.01/03         Carpets carpeting, rugs, and tapestries    

725-010         85.15C                       Radio receiving sets, complete      

725-052         85.12              Kettles, electric         

725-056         85.12              Toasters        

812-200         69.10              Sink, wash basins, bidets, baths and other sanitary and

plumbing fixtures and fittings of ceramic materials.         

812-300         73.38A                       Sinks, wash basins bidets, baths and other sanitary and

plumbing fixtures and fittings of iron or steel (whether or not enamelled).         

861-410         90.07              Photographic Cameras of 35mm in size excluding


861-420         90.07              Photographic Cameras in sizes other than 35 mm.         

861-690         90.10              Photographic equipment. n.e.s.     

891-120         92.13              Accessories and parts of gramophones. n.e.s. of tape

recorders or of other sound recorders or reproducers, other than sound recording media.           

891-221         92.12A                       Sound recordings containing spoken messages of a

personal nature only; language teaching records and tapes.     

891-222         92.12B                       Other gramophone records and recorded tape and wire

891-229         92.12B                       Other prepared media for sound recording including

matrices and recorded blanks.       

891-410         92.01              Pianos, harpsichords, other keyboard string instruments and

harps (other than aeolian harps).   

891-420         92.02              Other string musical instruments    

891-430         92.09              Musical instrument strings   

891-850         92.07              Electrical musical instruments        

891-890         92.08              Other musical instruments, n.e.s.   

893-100         39.07C                       Plastic raincoats and raincaps       

893-200         39.07C                       Other articles of apparel of plastic material          

894-310         93.04              Firearms (excluding military weapons, revolver and pistols)      

894-320         93.05              Other non-military arms       

897-010         71.12/14         Jewellery of precious metal; goldsmiths and silversmiths


897-140         71.15              Articles incorporating pearls or precious or semi-precious


897-200         71.16              Imitation jewellery (jewellery not of precious or semi-

precious material).   





267-010         63.01              Old clothing and other textile waste imported in bulk       

267-020         63.02              Used or new rags, scrap cordage and worn-out articles of

cordage, etc.





553-100         33.06A           Perfumed alcohol     

553-200         33.06B                       Dentifrices    

553-300         33.06C                       Talcum and dusting powder

553-400         33.06C                       Scented greases and pomades    

553-500         33.06C           Shaving creams       

553-900         33.06C                       Other perfumery, cosmetics and toilet preparations (except soaps), n.e.s           

841-011         61.01/02E      Blouses, frocks and shorts not knitted nor crocheted      

841-012         61.01/02C      Bathing costumes of all kinds, not knitted nor crocheted

841-013         61.01/02D      Jackets, trousers and slacks, not knitted nor crocheted  

841-014         61.01/02B      Aprons, housecoats, overalls and similar protective

garments; waistcoats, dressing gowns and skirts not knitted nor crocheted.   

841-015         61.01/02A      Sarongs        

841-016         61.01/02E      Raincoats and raincapes of textile material not knitted nor crocheted. 

841-019         61.01/02E      Other outer garments, n.e.s.           

841-101         61.02/04B      Cotton shirts, not knitted nor crocheted     

841-102         61.03/04B      Shirts of man-made fibres, not knitted nor crocheted      

841-103         61.03/04B      Shirts. n.e.s. not knitted nor crocheted      

841-104         61.03/04A      Collars and cuffs for men and boys

841-105         61.03/04B      Other underwear of cotton, not knitted nor crocheted

(including nightdresses and pyjamas).      

841-106         61.03/04B      Other underwear of man-made fibres, not knitted nor


841-109         61.03/04B      Other undergarments, n.e.s.           

841-210         61.05              Handkerchiefs          

61.06A                       61.05A                       Headties of cotton    

841-222         61.06A                       Headties or man-made fibres        

841-223         61.06A           Other headties          

841-229         61.06B                       Shawls, scarves, muflers and the like (excluding headties)        

841-230         61.07              Ties, bow ties and cravats  

841-240         61.08              Collars, cuffs, jabots and similar accessories and trimmings

for womens' and girls' garments.    

841-250         61.09              Corsets, suspenders, garters and similar articles (including

such articles of knitted or crocheted).        

841-260         61.10              Gloves, mittens, stockings and socks not knitted or


841-290         61.11              Other clothing accessories, n.e.s.  

841-300         42.03              Apparel and clothing accessories of leather        

841-410         60.02              Gloves, mittens, etc., knitted or crocheted

841-421         60.03              Stockings and hose or man-made fibres, knitted or

crocheted not elastic nor rubberised.        

841-429         60.03              Other stockings and hose, knitted or crocheted not elastic

nor rubberised.         

841-431         60.04              Singlets, chemises and undervests of knitted or crocheted


841-432         60.04              Cotton shirts of knitted or crocheted fabrics         

841-433         60.04              Shirts of man-made fibres, knitted or crocheted  

841-434         60.04              Other shirts of knitted or crocheted (including night dresses

and pyjamas).           

841-436         60.04              Night wear of cotton, knitted or crocheted (including night

dresses and pyjamas).        

841-437         60.04              Night wear of other fabrics, knitted or crocheted (including

night dresses and pyjamas).           

841-438         60.04              Other underwear of knitted or crocheted cotton fabrics   

841-439         60.04              Other underwear of knitted or crocheted fabrics  

841-441         60.05A                       Knitted or crocheted cardigans, jerseys, pullovers,

waistcoats, dressing gowns and shirts.     

841-442         60.05B                       Knitted or crocheted bathing costumes     

841-449         60.05C                       Other outer garments and articles, knitted or crocheted 

841-451         60.06A                       Knitted fabric in the piece, elastic or rubberised  

841-452         60.06B                       Apparel and other articles of knitted or crocheted fabrics,

elastic or rubberised.           

841-510         65.03              Headgear of felt       

841-520         65.04             Headgear, knitted, or of textile fabric other than felt         

841-540         65.07             Headbands, linings, etc.      

841-590         65.06              Other headgear        

841-600         40.13              Apparel and clothing accessories (including gloves) of


951-050         93.02              Revolvers and pistols          





719-621         84.19A           Dish washing machine        

842-000         43.03/04         Fur clothing (not including headgear) and other articles

made of fur-skins, artificial fur and articles thereof.          

851-010         64.01              Footwear with soles and uppers of rubber or plastic


851-020         64.02              Footwear with soles and uppers of leather; footwear with

soles of rubber or plastic material, not included in Item 851-010.          

851-030         64.03              Footwear with soles of wood or cork         

851-040         64.04              Footwear with soles of other materials      

851-050         64.06              Gaiters, spats leggings, etc.           

899-080         67.03/04         Human hair, dressed or otherwise worked, wigs, false

beards. switches,etc.           





No. Privileged Persons, Organisation or Institution

1.  The Head of State of Ghana:

All goods imported or purchased in Ghana by or for the use of the Head of State of Ghana.

2. Diplomatic Missions:

(a) All goods imported by or for the official use of any United Nations, Commonwealth or Foreign Embassy, Mission or Consulate;

(b) On first arrival in Ghana the household and personal effects of an employee of any United Nations Commonwealth or Foreign Embassy, Mission or Consulate, if such employee is not engaged in any other business or profession in Ghana;

(c)  All goods imported by or for the use of a permanent member of the United Nations of the Diplomatic Service of any Commonwealth or Foreign Country provided such member is exempted by the Commissioner for Foreign Affairs from the payment of Customs duties:

Provided that in regard to (a), (b) and (c) above a similar privilege is accorded by such Commonwealth or Foreign Country to the Ghana representative therein.

3. Technical Assistance Schemes:

All goods imported by or on behalf of personnel engaged by an International Agency or under any Technical Assistance Scheme where the terms of the agreement made with the Government of Ghana include exemption from Customs duty.

4. Charitable Organisations:

All goods imported by or on behalf of, and for the official use of any charitable organisation and admitted as such by the Comptroller of Customs and Excise.

5. Food specially prepared and put up for the feeding of infants.



Commissioner Responsible for Trade

Date of Gazette Notification: 15th July 1975.



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