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CESS Schedule CESS Schedule No HS 8D TL HS Description CESS Adv CESS Unit Unit Rate (%) Rate 1 02045000 - Meat of goats 15 2 02072400 -- Not cut in pieces, fresh or chilled 15 3 02072500 -- Not cut in pieces, frozen 15 4 02072600 -- Cuts and offal, fresh or chilled 15 5 02072700 -- Cuts and offal, frozen 15 6 02074100 -- Not cut in pieces, fresh or chilled 15 7 02074200 -- Not cut in pieces, frozen 15 8 02074300 -- Fatty livers, fresh or chilled 15 9 02074400 -- Other, fresh or chilled 15 10 02074500 -- Other, frozen 15 11 02075100 -- Not cut in pieces, fresh or chilled 15 12 02075200 -- Not cut in pieces, frozen 15 13 02075300 -- Fatty livers, fresh or chilled 15 14 02075400 -- Other, fresh or chilled 15 15 02075500 -- Other, frozen 15 16 02076000 - Of guinea fowls 15 17 02101100 -- Hams, shoulders and cuts thereof, with bone 15 in 18 02101200 -- Bellies (streaky) and cuts thereof 15 19 02101900 -- Other 15 20 02102000 - Meat of bovine animals 15 21 02109900 -- Other 15 22 03053100 -- Tilapias (Oreochromis spp.), catfish 10 Per Kg (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 23 03053200 -- Fish of the families Bregmacerotidae, 10 Per Kg Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae 24 03053900 -- Other 10 Per Kg 25 03054100 -- Pacific salmon (Oncorhynchus nerka, 10 Per Kg Oncorhynchus gorbuscha, Oncorchynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic Salmon (Salmo salar) and Danube salmon (Hucho hucho) 26 03054200 -- Herrings (Clupea harengus, Clupea pallasii) 10 Per Kg 27 03054300 -- Trout (Salmo trutta, Oncorhynchus mykiss, 10 Per Kg Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) 28 03054400 -- Tilapias (Oreochromis spp.), catfish 10 Per Kg (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 29 03054900 -- Other 10 Per Kg 30 03055100 -- Cod (Gadus morhua, Gadus ogac, Gadus 20 Per Kg macrocephalus) 31 03056100 -- Herrings (Clupea harengus, Clupea pallasii) 10 Per Kg 32 03056200 -- Cod (Gadus morhua, Gadus ogac, Gadus 10 Per Kg macrocephalus) 33 03056300 -- Anchovies (Engraulis spp.) 10 Per Kg 34 03056400 -- Tilapias (Oreochromis spp.), catfish 10 Per Kg (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla Catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.) 35 03056900 -- Other 10 Per Kg 36 03057100 -- Shark fins 20 Per Kg 37 03057210 --- Fish maws 20 Per Kg 38 03061200 -- Lobsters (Homarus spp.) 15 39 03061400 -- Crabs 15 40 03061500 -- Norway lobsters (Nephrops norvegicus) 15 41 03061600 -- Cold-water shrimps and prawns (Pandalus 45 160 Per Kg spp., Crangon crangon) 42 03061700 -- Other shrimps and prawns 45 160 Per Kg 43 03061910 --- Flours, meals and pellets, of crustaceans, fit 15 for human consumption 44 03061990 --- Other 15 45 03063100 -- Rock lobster and other sea crawfish 15 (Palinurus spp., Panulirus spp., Jasus spp.) 46 03063200 -- Lobsters (Homarus spp.) 15 47 03063300 -- Crabs 15 48 03063400 -- Norway lobsters (Nephrops norvegicus) 15 49 03063500 -- Cold -water shrimps and prawns (Pandalus 45 140 Per Kg spp., Crangon crangon) 50 03063600 -- Other shrimps and prawns 45 140 Per Kg 51 03063900 -- Other, including flours, meals and pellets of 15 crustaceans, fit for human consumption 52 03069100 -- Rock lobster and other sea crawfish 15 (Palinurus spp., Panulirus spp., Jasus spp.) 53 03069200 -- Lobsters (Homarus spp.) 15 54 03069300 -- Crabs 15 55 03069400 -- Norway lobsters (Nephrops norvegicus) 15 56 03069500 -- Shrimps and prawns 45 130 Per Kg 57 03069900 -- Other, including flours, meals and pellets of 15 crustaceans, fit for human consumption 58 03074200 -- Live, fresh or chilled 15 59 03074300 -- Frozen 15 60 03074900 -- Other 15 61 03078200 -- Live, fresh or chilled stromboid conchs 15 (Strombus spp.) 62 03078400 -- Frozen stromboid conchs (Strombus spp.) 15 63 03078800 -- Other stromboid conchs (strombus spp.) 15 64 03081100 -- Live, fresh or chilled 15 65 03081200 -- Frozen 15 66 03081900 -- Other 15 67 04011000 - Of a fat content, by weight, not exceeding 15 1% 68 04012000 - Of a fat content, by weight, exceeding 1% 15 but not exceeding 6% 69 04014000 - Of a fat content, by weight, exceeding 6 % 15 but not exceeding 10 % 70 04015000 - Of a fat content, by weight, exceeding 10 % 15 71 04029910 --- Sweetened condensed milk 15 72 04029990 --- Other 5 73 04031000 - Yogurt 15 275 Per Kg 74 04039000 - Other 15 275 Per Kg 75 04041000 - Whey and modified whey, whether or not 35 110 Per Kg concentrated or containing added sugar or other sweetening matter 76 04049000 - Other 45 450 Per Kg 77 04051000 - Butter 15 275 Per Kg 78 04052000 - Dairy spreads 15 275 Per Kg 79 04059000 - Other 15 250 Per Kg 80 04061000 - Fresh (unripened or uncured) cheese, 30 300 Per Kg including whey cheese, and curd 81 04062000 - Grated or powdered cheese, of all kinds 30 300 Per Kg 82 04063000 - Processed cheese, not grated or powdered 45 450 Per Kg 83 04064000 - Blue-veined cheese and other cheese 30 300 Per Kg containing veins produced by Penicillium roqueforti 84 04069000 - Other cheese 45 450 Per Kg 85 04079000 - Others 15 55 Per Kg 86 04081100 -- Dried 15 87 04081900 -- Other 45 450 Per Kg 88 04089100 -- Dried 15 89 04089900 -- Other 45 450 Per Kg 90 04090000 Natural honey. 15 91 04100000 Edible products of animal origin, not 45 450 Per Kg elsewhere specified or included. 92 05119140 ---- Cuttle fish,squid and milkfish(chano) in small 5 sizes,unfit for human consumption and certified by the Ministry of Fisheries & Aquatic Resources Development for use as fishing baits. 93 06031100 -- Roses 45 200 Per Kg 94 06031200 -- Carnations 45 200 Per Kg 95 06031300 -- Orchids 45 200 Per Kg 96 06031400 -- Chrysanthemums 45 200 Per Kg 97 06031500 -- Lilies (Lilium spp.) 45 200 Per Kg 98 06031910 --- Anthuriums 45 200 Per Kg 99 06031990 --- Other 45 200 Per Kg 100 06039000 - Other 45 200 Per Kg 101 06042000 - Fresh 45 200 Per Kg 102 06049000 - Other 45 200 Per Kg 103 07020000 Tomatoes, fresh or chilled. 45 150 Per Kg 104 07031020 --- B' onions 15 15 105 07032000 - Garlic 5 106 07039000 - Leeks and other alliaceous vegetables 45 150 Per Kg 107 07041000 - Cauliflowers and headed broccoli 45 150 Per Kg 108 07042000 - Brussels sprouts 45 150 Per Kg 109 07049000 - Other 45 150 Per Kg 110 07051100 -- Cabbage lettuce (head lettuce) 45 150 Per Kg 111 07051900 -- Other 45 150 Per Kg 112 07052100 -- Witloof chicory (Cichorium intybus var. 45 150 Per Kg foliosum) 113 07052900 -- Other 45 150 Per Kg 114 07061000 - Carrots and turnips 45 150 Per Kg 115 07069000 - Other 45 150 Per Kg 116 07070010 --- Cucumbers 45 150 Per Kg 117 07070020 --- Gherkins 45 150 Per Kg 118 07081000 - Peas (Pisum sativum) 45 150 Per Kg 119 07082000 - Beans (Vigna spp., Phaseolus spp.) 45 150 Per Kg 120 07089000 - Other leguminous vegetables 45 150 Per Kg 121 07092000 - Asparagus 45 150 Per Kg 122 07093000 - Aubergines (egg-plants) 45 150 Per Kg 123 07094000 - Celery other than celeriac 45 150 Per Kg 124 07095100 -- Mushrooms of the genus Agaricus 45 150 Per Kg 125 07095910 --- Truffles 45 150 Per Kg 126 07095990 --- Other 45 150 Per Kg 127 07096000 - Fruits of the genus Capsicum or of the genus 45 150 Per Kg Pimenta 128 07097000 - Spinach, New Zealand spinach and orache 45 150 Per Kg spinach (garden spinach) 129 07099100 -- Globe artichokes 45 150 Per Kg 130 07099200 -- Olives 45 150 Per Kg 131 07099300 -- Pumpkins, squash and gourds (Cucurbita 45 150 Per Kg spp.) 132 07099912 ---- Other 45 150 Per Kg 133 07099920 --- Other 45 150 Per Kg 134 07101010 --- uncooked 30 110 Per Kg 135 07101020 --- Cooked 30 110 Per Kg 136 07102110 --- uncooked 45 150 Per Kg 137 07102120 --- Cooked 45 150 Per Kg 138 07102210 --- uncooked 45 150 Per Kg 139 07102220 --- Cooked 45 150 Per Kg 140 07102910 --- uncooked 45 150 Per Kg 141 07102920 --- Cooked 45 150 Per Kg 142 07103010 --- uncooked 45 150 Per Kg 143 07103020 --- Cooked 45 150 Per Kg 144 07104010 --- uncooked 45 150 Per Kg 145 07104020 --- Cooked 45 150 Per Kg 146 07108010 --- uncooked 45 150 Per Kg 147 07108020 --- Cooked 45 150 Per Kg 148 07109010 --- uncooked 45 150 Per Kg 149 07109020 --- Cooked 45 150 Per Kg 150 07112000 - Olives 45 150 Per Kg 151 07114010 --- Cucumbers 45 150 Per Kg 152 07114090 --- Gherkins 45 150 Per Kg 153 07115100 -- Mushrooms of the genus Agaricus 45 200 Per Kg 154 07115900 -- Other 45 200 Per Kg 155 07119010 --- Garlic 45 150 Per Kg 156 07119020 --- Onion 30 110 Per Kg 157 07119030 --- Capers 45 150 Per Kg 158 07119090 --- Other 45 150 Per Kg 159 07122000 - Onions 200 Per Kg 160 07123100 -- Mushrooms of the genus Agaricus 45 200 Per Kg 161 07123200 -- Wood ears (Auricularia spp.) 45 200 Per Kg 162 07123300 -- Jelly fungi (Tremella spp.) 45 200 Per Kg 163 07123900 -- Other 45 200 Per Kg 164 07129010 --- Garlic 45 150 Per Kg 165 07129090 --- Other 600 Per Kg 166 07131010 --- Whole 15 167 07131020 --- Split 15 168 07132010 --- Whole 5 169 07132020 --- Split 5 170 07133122 ---- Skinned, whether or not Split 5 171 07133129 ---- Other 5 172 07133190 --- Other 15 173 07133290 --- Other 15 174 07133390 --- Other 15 175 07133490 --- Other 15 176 07133990 --- Other 15 177 07134090 --- Other 15 178 07135000 - Broad beans (Vicia faba var.
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