SAARC PREFERENTIAL TRADING ARRANGEMENT (SAPTA) – BHUTAN


SAARC PREFERENTIAL TRADING
ARRANGEMENT (SAPTA)

Consolidated National Schedule
of Concessions

GRANTED BY BHUTAN

UNDER FIRST, SECOND AND THIRD ROUNDS OF

TRADE NEGOTIATIONS UNDER SAPTA

S.No.

HS CODE

Description of Product

Round

Tariff *

Extent
of Tariff Concession under SAPTA

Any special NTBs with

Concessions to SAARC

REMARKS

 

 

 

 

%

(as a percentage of Tariff)

particular reference

Countries vis-a-vis

 

 

 

 

 

 

For All Member Countries

For LDCs

to QRs

such NTBs/QRs

 

1

2

3

4

5

6

7

8

9

10

 

03

Semi-processed and processed marine products

Fish, dried, salted or in brine; smoked fish, whether or
not

cooked
before or during the smoking process; flours, meals and

pellets
of fish, fit for human consumption.

First

10%

 

13%

 

 

 

1

0305.10

Flours,
meals and pellets of fish, fit for human consumption

First

10%

 

13%

 

 

 

2

0305.20

Livers
and roes, dried, smoked, salted or in brine

First

10%

 

13%

 

 

 

3

0305.30

Fish
fillets, dried, salted or in brine, but not smoked

Smoked fish, including fillets :

First

10%

 

13%

 

 

 

4

0305.41

Pacific
salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha,

Oncorhynchus
keta, Oncorhynchus tschawytscha,

Oncorhynchus
kisutch, Oncorhynchus masou and

Oncorhynchus
rhodurus), Atlantic salmon (Salmo salar) and

Danube
salmon (Hucho hucho)

First

10%

 

13%

 

 

 

5

0305.42

Herrings
(Clupea harengus, Clupea pallasii)

First

10%

 

13%

 

 

 

6

0305.49

Other

Dried fish, whether or not salted but not smoked :

First

10%

 

13%

 

 

 

7

0305.51

Cod
(Gadus morhua, Gadus ogac, Gadus macrocephalus)

First

10%

 

13%

 

 

 

8

0305.59

Other

 

 

 

 

 

 

 

 

 

Fish,
salted but not dried or smoked and fish in brine :

First

10%

 

13%

 

 

 

9

0305.61

Herrings
(Clupea harengus, Clupea pallasii)

First

10%

 

13%

 

 

 

10

0305.62

Cod
(Gadus morhua, Gadus ogac, Gadus macrocephalus)

First

10%

 

13%

 

 

 

11

0305.63

Anchovies (Engraulis spp.)

First

10%

 

13%

 

 

 

12

0305.69

Other

First

10%

 

13%

 

 

 



S.No.

HS CODE

Description of Product

Round

Tariff *

%

Extent
of Tariff Concession under SAPTA

(as a percentage of Tariff)

Any special NTBs with

particular reference

to QRs

Concessions to SAARC

Countries vis-a-vis

such NTBs/QRs

REMARKS

For All Member Countries

For LDCs

1

2

3

4

5

6

7

8

9

10

 

 

Crustaceans,
whether in shell or not, live, fresh, chilled, frozen,

dried,
salted or in brine; crustaceans, in shell, cooked by

steaming
or by boiling in water, whether or not chilled, frozen,

dried, salted or in brine;
flours, meals and pellets of crustaceans,

fit for
human consumption.

Frozen :

 

 

 

 

 

 

 

13

0306.11

Rock
lobster and other sea crawfish (Palinurus spp., Panulirus

spp.,
Jasus spp.)

First

10%

 

13%

 

 

 

14

0306.12

Lobsters
(Homarus spp.)

First

10%

 

13%

 

 

 

15

0306.13

Shrimps
and prawns

First

10%

 

13%

 

 

 

16

0306.14

Crabs

First

10%

 

13%

 

 

 

17

0306.19

Other,
including flours, meals and pellets of crustaceans, fit for

human
consumption

Not
frozen :

First

10%

 

13%

 

 

 

18

0306.21

Rock
lobster and other sea crawfish (Palinurus spp., Panulirus

spp.,
Jasus spp.)

First

10%

 

13%

 

 

 

19

0306.22

Lobsters
(Homarus spp.)

First

10%

 

13%

 

 

 

20

0306.23

Shrimps
and prawns

First

10%

 

13%

 

 

 

21

0306.24

Crabs

First

10%

 

13%

 

 

 

22

0306.29

Other,
including flours, meals and pellets of crustaceans, fit for

human
consumption

Molluscs,
whether in shell or not, live, fresh, chilled, frozen,

dried,
salted or in brine; aquatic invertebrates other than

crustaceans
and molluscs, live, fresh, chilled, frozen, dried,

salted
or in brine; flours, meals and pellets of aquatic

invertebrates
other than crustaceans, fit for human consumption.

First

10%

 

13%

 

 

 

23

0307.10

Oysters

Scallops,
including queen scallops, of the genera Pecten,

Chlamys
or Placopecten :

First

10%

 

13%

 

 

 

24

0307.29

Other

Mussels
(Mytilus spp., Perna spp.) :

First

10%

 

13%

 

 

 



S.No.

HS CODE

Description of Product

Round

Tariff *

%

Extent
of Tariff Concession under SAPTA

(as a percentage of Tariff)

Any special NTBs with

particular reference

to QRs

Concessions to SAARC

Countries vis-a-vis

such NTBs/QRs

REMARKS

For All Member Countries

For LDCs

1

2

3

4

5

6

7

8

9

10

25

0307.39

Other

Cuttle
fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.)

and
squid (Ommastrephes spp., Loligo spp., Nototodarus spp.,

Sepioteuthis
spp.) :

First

10%

 

13%

 

 

 

26

0307.49

Other

First

10%

 

13%

 

 

 

 

 

Octopus
(Octopus spp.) :

First

10%

 

13%

 

 

 

27

0307.59

Other

First

10%

 

13%

 

 

 

28

0307.60

Snails,
other than sea snails

First

10%

 

13%

 

 

 

 

 

Other,
including flours, meals and pellets of aquatic

invertebrates
other than crustaceans, fit for human consumption

First

10%

 

13%

 

 

 

 

 

:

 

 

 

 

 

 

 

29.

0307.99

Other

First

10%

 

13%

 

 

 

30

0713.40

Lentils

Second

10%

 

15%

 

 

 

31

0902.30

Tea

Second

10%

 

15%

 

 

 

32

0902.40

Tea

Second

10%

 

15%

 

 

 

33

0910.10

Ginger

Second

10%

 

15%

 

 

 

34

1101.00

Wheat
flour

Second

10%

 

15%

 

 

 

35

1206.00

Sunflower
seed

Second

10%

 

15%

 

 

 

36

1601.00

Sausages
and similar products, of meat, meat offal or blood;

food
preparations based on these products

Third

20%

 

18%

N.A.

N.A.

 

37

1602.00

Other
prepared or preserved meat, meat offal or blood

Third

20%

 

18%

N.A.

N.A.

 

38

1602.10

Homogenised
preparations

Third

20%

 

18%

N.A.

N.A.

 

39

1602.20

Of liver
of any animal

Of poultry of heading No. 01.05:

Third

20%

 

18%

N.A.

N.A.

 

40

1602.31

Of
turkeys

Third

20%

 

18%

N.A.

N.A.

 

41

1602.32

Of fowls
of the species Gallus domesticus

Third

20%

 

18%

N.A.

N.A.

 

42

1602.39

Other

 

 

 

 

 

 

 

 

 

Of
swine:

Third

20%

 

18%

N.A.

N.A.

 

43

1602.41

Hams and
cuts thereof

Third

20%

 

18%

N.A.

N.A.

 



S.No.

HS CODE

Description of Product

Round

Tariff *

%

Extent
of Tariff Concession under SAPTA

(as a percentage of Tariff)

Any special NTBs with

particular reference

to QRs

Concessions to SAARC

Countries vis-a-vis

such NTBs/QRs

REMARKS

For All Member Countries

For LDCs

1

2

3

4

5

6

7

8

9

10

44

1602.42

Shoulders and cuts thereof

Third

20%

 

18%

N.A.

N.A.

 

45

1602.49

Other,
including mixtures

Third

20%

 

18%

N.A.

N.A.

 

46

1602.50

Of
bovine animals

Third

20%

 

18%

N.A.

N.A.

 

47

1602.90

Other,
including preparations of blood of any animal

Third

20%

 

18%

N.A.

N.A.

 

48

1603.00

Extracts
and juices of meat, fish or crustaceans, molluscs or

other
aquatic invertebrates

Third

20%

 

18%

N.A.

N.A.

 

49

1604.00

Prepared
or preserved fish; caviar and caviar

substitutes
prepared from fish eggs.

Fish, whole or in pieces, but not minced:

Third

20%

 

18%

N.A.

N.A.

 

50

1604.11

Salmon

Third

20%

 

18%

N.A.

N.A.

 

51

1604.12

Herrings

Third

20%

 

18%

N.A.

N.A.

 

52

1604.13

Sardines,
sardinella and brisling or sprats

Third

20%

 

18%

N.A.

N.A.

 

53

1604.14

Tunas,
skipjack and Atlantic bonito (Sarda spp.)

Third

20%

 

18%

N.A.

N.A.

 

54

1604.15

Mackerel

Third

20%

 

18%

N.A.

N.A.

 

55

1604.16

Anchovies

Third

20%

 

18%

N.A.

N.A.

 

56

1604.19

Other

Third

20%

 

18%

N.A.

N.A.

 

57

1604.20

Other prepared
or preserved fish

Third

20%

 

18%

N.A.

N.A.

 

58

1604.30

Caviar
and caviar substitutes

Third

20%

 

18%

N.A.

N.A.

 

59

1605.00

Crustaceans,
molluscs and other aquatic invertebrates,

prepared
or preserved

Third

20%

 

18%

N.A.

N.A.

 

60

1605.10

Crab

Third

20%

 

18%

N.A.

N.A.

 

61

1605.20

Shrimps
and prawns

Third

20%

 

18%

N.A.

N.A.

 

62

1605.30

Lobster

Third

20%

 

18%

N.A.

N.A.

 

63

1605.40

Other
crustaceans

Third

20%

 

18%

N.A.

N.A.

 

64

1605.90

Other

Third

20%

 

18%

N.A.

N.A.

 

65

1701.11

Sugar

Second

10%

 

15 %

 

 

 

 

1806

Chocolates
and other foods containing cocoa

 

 

 

 

 

 

 

66

1806.10

Cocoa
powder, containing added sugar or other sweetening

matter

First

20%

 

15 %

 

 

 

67

1806.20

Other
preparations in blocks, slabs or bars weighing more than

2 kg or
in liquid, paste, powder, granular or other bulk form in

containers
or immediate packings, of a content exceeding 2 kg

First

20%

 

15 %

 

 

 



S.No.

HS CODE

Description of Product

Round

Tariff *

Extent
of Tariff Concession under SAPTA

Any special NTBs with

Concessions to SAARC

REMARKS

 

 

 

 

%

(as a percentage of Tariff)

particular reference

Countries vis-a-vis

 

 

 

 

 

 

For All Member Countries

For LDCs

to QRs

such NTBs/QRs

 

1

2

3

4

5

6

7

8

9

10

 

 

Other, in blocks, slabs or bars :

 

 

 

 

 

 

 

68

1806.31

Filled

First

20%

15 %

 

 

 

69

1806.32

Not
filled

First

20%

15 %

 

 

 

70

1806.90

Other

First

20%

15 %

 

 

 

 

Chapter
19

Preparation of cereals, flour, starch or milk,

pastrycooks’ products.

Third

30%

 

20%

N.A.

N.A.

 

71

1901.00

Malt
extract; food preparations of flour, meal,

starch or malt extract, not containing cocoa or

containing
less than 40% by weight of cocoa

calculated on a totally defatted basis, not elsewhere

specified
or included; food preparations of goods

cocoa of headings Nos. 04.01 to 04.04, not contain‑

ing or
containing less than 5% by weight of cocoa

calculated on a totally defatted basis, not elsewhere

specified or included.

Third

30%

 

20%

N.A.

N.A.

 

72

1901.10

Preparations for infant use, put up for retail sale

Third

30%

 

20%

N.A.

N.A.

 

73

1901.20

Mixes
and doughs for the preparation of baker’s wares of

heading No. 19.05

Third

30%

 

20%

N.A.

N.A.

 

74

1901.90

Other

Third

30%

 

20%

N.A.

N.A.

 

75

1902.00

Pasta, whether or not cooked or stuffed (with meat

or other
substances) or otherwise prepared, such as

spaghetti, macaroni, noodles, lasagne, gnocchi,

ravioli,
cannelloni; couscous, whether or not

 

 

 

 

 

 

 

 

 

prepared.

Third

30%

 

20%

N.A.

N.A.

 

76

1902.11

Containing
eggs

Third

30%

 

20%

N.A.

N.A.

 

77

1902.19

Other

Third

30%

 

20%

N.A.

N.A.

 

78

1902.20

Stuffed
pasta, whether or not cooked or otherwise prepared

Third

30%

 

20%

N.A.

N.A.

 

79

1902.30

Other
pasta

Third

30%

 

20%

N.A.

N.A.

 

80

1902.40

Couscous

Third

30%

 

20%

N.A.

N.A.

 

81

1903.00

Tapioca
and substitutes thereof prepared from

Third

30%

 

20%

N.A.

N.A.

 



S.No.

HS CODE

Description of Product

Round

Tariff *

Extent
of Tariff Concession under SAPTA

Any special NTBs with

Concessions to SAARC

REMARKS

 

 

 

 

%

(as a percentage of Tariff)

particular reference

Countries vis-a-vis

 

 

 

 

 

 

For All Member Countries

For LDCs

to QRs

such NTBs/QRs

 

1

2

3

4

5

6

7

8

9

10

 

 

starch,
in the form of flakes, grains, pearls,

sifting or in similar forms.

 

 

 

 

 

 

 

82

1904.00

Prepared foods obtained by the swelling or roasting

of cereals or cereal products (for example, corn

flakes);
cereals (other than maize (corn)) in grain

form or in form of flakes or other worked grains

(except
flour and meal), pre-cooked or otherwise

prepared,
not elsewhere specified or included.

Third

30%

 

20%

N.A.

N.A.

 

83

1904.10

Prepared food obtained by the swelling or roasting of
cerial

products

Third

30%

 

20%

N.A.

N.A.

 

84

1904.20

Prepared foods obtained from unroasted cereal flakes or
from

mixers
of unroasted cereal flakes and roasted flakes or swelled

cereals.

Third

30%

 

20%

N.A.

N.A.

 

85

1904.90

Other

Third

30%

 

20%

N.A.

N.A.

 

86

1905.00

Bread, pastry, cakes, biscuits and other bakers’

wares,
whether or not containing cocoa;

communication
wafers, empty cachets of a kind

suitable for pharmaceutical use, sealing wafers,

rice paper and similar products.

Third

30%

 

20%

N.A.

N.A.

 

87

1905.10

Crispbread

Third

30%

 

20%

N.A.

N.A.

 

88

1905.20

Gingerbread
and the like

Third

30%

 

20%

N.A.

N.A.

 

89

1905.30

Sweet
biscuits, waffles and wafers

Third

30%

 

20%

N.A.

N.A.

 

90

1905.40

Rusks,
toasted bread and similar toasted products

Third

30%

 

20%

N.A.

N.A.

 

91

1905.90

Other

Third

30%

 

20%

N.A.

N.A.

 



S.No.

HS CODE

Description of Product

Round

Tariff *

%

Extent
of Tariff Concession under SAPTA

(as a percentage of Tariff)

Any special NTBs with

particular reference

to QRs

Concessions to SAARC

Countries vis-a-vis

such NTBs/QRs

REMARKS

For All Member Countries

For LDCs

1

2

3

4

5

6

7

8

9

10

92

2101.20

Extracts & concentrates of tea

Second

20%

 

15%

 

 

 

93

2203.00

Beer
made from malt

Third

50%

 

10%

N.A.

N.A.

 

94

3003.10

Medicaments

Second

10%

10%

 

 

 

 

95

3003.20

Medicaments

Second

10%

10%

 

 

 

 

96

3003.31

Medicaments

Second

10%

10%

 

 

 

 

97

3003.39

Medicaments

Second

10%

10%

 

 

 

 

98

3003.40

Medicaments

Second

10%

10%

 

 

 

 

99

3003.90

Medicaments

Second

10%

10%

 

 

 

 

100

3004.10

Medicaments

Second

10%

10%

 

 

 

 

101

3004.20

Medicaments

Second

10%

10%

 

 

 

 

102

3004.31

Medicaments

Second

10%

10%

 

 

 

 

103

3004.32

Medicaments

Second

10%

10%

 

 

 

 

104

3004.39

Medicaments

Second

10%

10%

 

 

 

 

105

3004.40

Medicaments

Second

10%

10%

 

 

 

 

106

3004.50

Medicaments

Second

10%

10%

 

 

 

 

107

3004.90

Medicaments

Second

10%

10%

 

 

 

 

108

3005.10

Wadding,
gauze, bandages & similar articles

Second

10%

10%

 

 

 

 

109

3005.90

Wadding,
gauze, bandages & similar articles

Second

10%

10%

 

 

 

 

110

3006.40

Dental
cements & other fillings

Second

10%

10%

 

 

 

 

111

3006.50

First-aid
boxes and kits

Second

10%

10%

 

 

 

 

112

3006.60

Chemical
contraceptives

Second

10%

10%

 

 

 

 

 

3304

Beauty
or make-up preparations and preparations for the care of

the skin
(other than medicaments), including sunscreen or sun

tan
preparations; manicure or pedicure preparations.

 

 

 

 

 

 

 

113

3304.10

Lip
make-up preparations

First

20%

10%

 

 

 

114

3304.20

Eye
make-up preparations

First

20%

10%

 

 

 

115

3304.30

Manicure
or pedicure preparations

Other :

First

20%

10%

 

 

 

116

3304.91

Powders,
whether or not compressed

First

20%

10%

 

 

 

117

3304.99

Other

First

20%

10%

 

 

 

118

3306.10

Toothpaste & powder

Second

30%

 

15%

 

 

 



S.No.

HS CODE

Description of Product

Round

Tariff *

%

Extent
of Tariff Concession under SAPTA

(as a percentage of Tariff)

Any special NTBs with

particular reference

to QRs

Concessions to SAARC

Countries vis-a-vis

such NTBs/QRs

REMARKS

For All Member Countries

For LDCs

1

2

3

4

5

6

7

8

9

10

119

3306.90

Toothpaste & powder

Second

30%

 

15%

 

 

 

120

3307.20

Personal deodorants & antiperspirants

Second

30%

10%

 

 

 

 

 

Chapter
34

Soap organic surface – active products and

preparations
for use as soap, in the form of bars,

cakes, moulded pieces or shapes, whether or not

caontaining
soap; paper, wadding, felt and non‑

wovens, impregnated, coated or covered with soap

or detergent.

Third

30%

 

20%

N.A.

N.A.

 

121

3401.11

For toilet use (including medicated products)

Third

30%

 

20%

N.A.

N.A.

 

122

3401.19

Other

Third

30%

 

20%

N.A.

N.A.

 

123

3401.19

Laundry
Soaps

Third

30%

 

20%

N.A.

N.A.

 

124

3401.19

Industrial
Soaps

Third

30%

 

20%

N.A.

N.A.

 

125

3401.19

Other

Third

30%

 

20%

N.A.

N.A.

 

126

3401.20

Soap in other forms

Third

30%

 

20%

N.A.

N.A.

 

 

3402

Organic surface-active agents (other than soap);

surface-active
preparations, washing preparations

(including auxiliary washing preparations) and

cleaning
preparations, whether or not containing

soap, other than those of heading No. 34.01.

Organic surface-active agents, whether or not put up for
retail

sale

 

 

 

 

 

 

 

127

3402.11

Anionic

Third

30%

 

20%

N.A.

N.A.

 

128

3402.12

Cationic

Third

30%

 

20%

N.A.

N.A.

 

129

3402.13

Non-ionic

Third

30%

 

20%

N.A.

N.A.

 

130

3402.19

Other

Third

30%

 

20%

N.A.

N.A.

 

131

3402.20

Preparations
put up for retail sale

Other

Third

30%

 

20%

N.A.

N.A.

 

132

3402.90

Linear
Allkyl Benzene Sulphonic Acid (LABSA or Acid Slurry)

Third

30%

 

20%

N.A.

N.A.

 



S.No.

HS CODE

Description of Product

Round

Tariff *

Extent
of Tariff Concession under SAPTA

Any special NTBs with

Concessions to SAARC

REMARKS

 

 

 

 

%

(as a percentage of Tariff)

particular reference

Countries vis-a-vis

 

 

 

 

 

 

For All Member Countries

For LDCs

to QRs

such NTBs/QRs

 

1

2

3

4

5

6

7

8

9

10

133

3402.90

Other

Third

30%

 

20%

N.A.

N.A.

 

 

3403

Lubricating preparations (including cutting-oil

preparations, bolt or nut release preparations,

anti-rust
or anti-corrosion preparations and mould

release preparations, based on lubricants) and

preparations
of a kind used for the oil or grease

treatment of textile materials, leather, furskins or

other
materials, but excluding preparations

containing as basic constituents, 70% or more by

weight
of petroleum oils or of oils obtained from

bituminous minerals.

Containing petroleum oils or oils obtained from

bituminous
minerals:

 

 

 

 

 

 

 

134

3403.11

Preparations
for the treatment of textile materials,

leather,
furskins or other materials

Third

30%

 

20%

N.A.

N.A.

 

135

3403.19

Other

Other:

Third

30%

 

20%

N.A.

N.A.

 

136

3403.91

Preparation
for the treatment of textile materials,

leather,
furskins or other materials.

Third

30%

 

20%

N.A.

N.A.

 

137

3403.99

Other:

Third

30%

 

20%

N.A.

N.A.

 

138

3404.10

Of chemically modified lignite

Third

30%

 

20%

N.A.

N.A.

 

139

3404.20

Of
polyethylene glycol

Third

30%

 

20%

N.A.

N.A.

 

140

3404.90

Other

Third

30%

 

20%

N.A.

N.A.

 

 

3405

Polishes and creams, for footwear, furniture

floors,
coachwork, glass or metal, scouring pastes

and powders and similar preparations (whether

or not
in the form of paper, wadding, felt, non‑

wovens, cellular plasticss or cellular rubber,

 

 

 

 

 

 

 



S.No.

HS CODE

Description of Product

Round

Tariff *

%

Extent
of Tariff Concession under SAPTA

(as a percentage of Tariff)

Any special NTBs with

particular reference

to QRs

Concessions to SAARC

Countries vis-a-vis

such NTBs/QRs

REMARKS

For All Member Countries

For LDCs

1

2

3

4

5

6

7

8

9

10

 

 

impregnated,
coated or covered with such

preparations),excluding waxes of heading No. 34.04.

 

 

 

 

 

 

 

141

3405.10

Polishes, creams and similar preparations for

footwear or leather

Third

30%

 

20%

N.A.

N.A.

 

142

3405.20

Polishes,
creams and similar preparations for the

maintenance of wooden furniture, floors or other

wood
work

Third

30%

 

20%

N.A.

N.A.

 

143

3405.30

Polishes
and similar preparations for coach-work, other than

metal
polishes

Third

30%

 

20%

N.A.

N.A.

 

144

3405.40

Scouring
pastes and powders and other scouring

preparations

Third

30%

 

20%

N.A.

N.A.

 

145

3405.90

other
than metal polishes

Third

30%

 

20%

N.A.

N.A.

 

146

3406.00

Candles,
tapers and the like

Third

30%

 

20%

N.A.

N.A.

 

147

3407.00

Modelling
pastes, including those put up for

children’s amusement; preparations known as

"dental
wax" or as "dental impression compounds",

put up in sets, in packings for retail sale or in

plates,
horseshoe shapes sticks or similar forms;

other preparations for use in dentistry, with a

basis
sof plaster (of calcined gypsum or calcium

sulphate).

Third

30%

 

20%

N.A.

N.A.

 

148

4011.10

Tyres

First

30%

15%

 

 

 

 

149

4011.20

Tyres

First

30%

15%

 

 

 

 

150

4011.40

Tyres of a kind used in motorcycles

Second

30%

10%

 

 

 

 

151

4011.91

Having
"herring-bone" or similar tread

Second

30%

10%

 

 

 

 

152

4013.10

Inner
Tubes of Rubber

First

30%

15%

 

 

 

 

153

4015.11

Gloves

First

30%

15%

 

 

 

 

154

4016.91

Floor coverings and mats of rubber

Second

30%

10%

 

 

 

 

155

4104.10

Leather
of bovine or equine animals

Second

10%

10%

 

 

 

 



S.No.

HS CODE

Description of Product

Round

Tariff *

%

Extent
of Tariff Concession under SAPTA

(as a percentage of Tariff)

Any special NTBs with

particular reference

to QRs

Concessions to SAARC

Countries vis-a-vis

such NTBs/QRs

REMARKS

For All Member Countries

For LDCs

1

2

3

4

5

6

7

8

9

10

156

4104.21

Leather of bovine or equine animals

Second

10%

10%

 

 

 

 

157

4104.22

Leather
of bovine or equine animals

Second

10%

10%

 

 

 

 

158

4104.29

Leather
of bovine or equine animals

Second

10%

10%

 

 

 

 

159

4104.31

Leather
of bovine or equine animals

Second

10%

10%

 

 

 

 

160

4104.39

Leather
of bovine or equine animals

Second

10%

10%

 

 

 

 

161

4105.11

Sheep or
Lamb skin leather

Second

10%

10%

 

 

 

 

162

4105.12

Sheep or
Lamb skin leather

Second

10%

10%

 

 

 

 

163

4105.19

Sheep or
Lamb skin leather

Second

10%

10%

 

 

 

 

164

4105.20

Sheep or
Lamb skin leather

Second

10%

10%

 

 

 

 

165

4106.11

Goat or
kid skin leather

Second

10%

10%

 

 

 

 

166

4106.12

Goat or
kid skin leather

Second

10%

10%

 

 

 

 

167

4106.19

Goat or
kid skin leather

Second

10%

10%

 

 

 

 

168

4106.20

Goat or
kid skin leather

Second

10%

10%

 

 

 

 

169

4203.10

Articles of apparel of leather

Third

30%

10%

 

N.A

N.A.

 

 

5111

Woven fabrics of carded wool or of carded fine

animal
hair

Third

20%

10%

 

N.A.

N.A.

 

170

5111.11

Of a
weight not exceeding 300 g/m2

Third

20%

10%

 

N.A.

N.A.

 

171

5111.19

Other

Third

20%

10%

 

N.A.

N.A.

 

172

5111.20

Other,
mixed mainly or solely with man-made

filaments

Third

20%

10%

 

N.A.

N.A.

 

173

5111.30

Other,
mixed mainly or solely with man-made

staple
fibres

Third

20%

10%

 

N.A.

N.A.

 

174

5111.90

Other

Third

20%

10%

 

N.A.

N.A.

 

175

5212

Other
woven fabrics of cotton

weighing not more than 200 g/m2

Third

20%

10%

 

N.A.

N.A.

 

176

5212.11

Unbleached

Third

20%

10%

 

N.A.

N.A.

 

177

5212.12

Bleached

Third

20%

10%

 

N.A.

N.A.

 

178

5212.13

Dyed

Third

20%

10%

 

N.A.

N.A.

 

179

5212.14

Of yarns
of different colours

Third

20%

10%

 

N.A.

N.A.

 

180

5212.15

Printed

weighing more than 200 g/m2

Third

20%

10%

 

N.A.

N.A.

 



S.No.

HS CODE

Description
of Product

Round

Tariff *

%

Extent
of Tariff Concession under SAPTA

(as a percentage of Tariff)

Any special NTBs with

particular reference

to QRs

Concessions to SAARC

Countries vis-a-vis

such NTBs/QRs

REMARKS

For All Member Countries

For LDCs

1

2

3

4

5

6

7

8

9

10

181

5212.21

Unbleached

Third

20%

10%

 

N.A.

N.A.

 

182

5212.22

Bleached

Third

20%

10%

 

N.A.

N.A.

 

183

5212.23

Dyed

Third

20%

10%

 

N.A.

N.A.

 

184

5212.24

Of yarns
of different colours

Third

20%

10%

 

N.A.

N.A.

 

185

5212.25

Printed

 

 

 

 

 

 

 

186

6402.20

Footwear
with upper straps or thongs assembled

to the
sole by means of plugs.

Third

20%

10%

 

N.A.

N.A.

 

187

6402.91

Other
footwear covering the ankle

Third

20%

10%

 

N.A.

N.A.

 

188

6403.51

Other
footwear, with outer soles of leather:

covering
the ankle

Third

20%

10%

 

N.A.

N.A.

 

189

6404.11

Footwear with outer soles of rubber/plastics:

sports
footwear; tennis shoes, basketball shoes,

gym
shoes, training shoes, etc.

Third

20%

10%

 

N.A.

N.A.

 

 

Chapter
69

Ceramic
products

Third

20%

 

10%

N.A.

N.A.

 

190

6901.00

Bricks, blocks, tiles and other ceramic goods of

siliceous
fossil meals (for example, kieselguhr,

tripolite
or diatomite) or of similar siliceous earths.

Third

20%

 

10%

 

 

 

 

6902

Refractory bricks, blocks, tiles and similar

refractory
ceramic (constructional goods, other than those

of
siliceous fossil meals or similar siliceous earths.

Third

20%

 

10%

 

 

 

191

6902.10

Containing by weight, singly or together, more

than 50%
of the elements Mg, Ca or Cr, expressed

as
MgO, CaO or Cr2o3

Third

20%

 

10%

 

 

 

192

6902.20

Containing by weight more than 50% of alumina

(A12o3),
of silica (Si02) or of a mixture or

compound of of these products

Third

20%

 

10%

 

 

 



S.No.

HS CODE

Description of Product

Round

Tariff *

Extent
of Tariff Concession under SAPTA

Any special NTBs with

Concessions to SAARC

REMARKS

 

 

 

 

%

(as a percentage of Tariff)

particular reference

Countries vis-a-vis

 

 

 

 

 

 

For All Member Countries

For LDCs

to QRs

such NTBs/QRs

 

1

2

3

4

5

6

7

8

9

10

193

6902.90

Other refractory bricks, blocks, tiles and similar

refractory ceramic

Third

20%

 

10%

 

 

 

 

6903

Other refractory ceramic goods (for example,

retorts,
crucibles, muffles, nozzles, plugs, supports,

cupels, tubes, pipes, sheaths and rods) other than

those of
siliceous fossil meals or of similar

siliceous
earths.

Third

 

 

 

 

 

 

194

6903.10

Containing by weight more than 50% of graphite

or other carbon or of a mixture of these products.

Third

20%

 

10%

 

 

 

195

6903.20

Containing by weight more than 50% of alumina

(A1203) or of a mixture of compound of alumina

and of silica (Si02)

Third

20%

 

10%

 

 

 

196

6903.90

Other

II.
Other Ceramic Products

Third

20%

 

10%

 

 

 

 

6904

Ceramic building bricks, flooring blocks, support

or filler tiles and the like.

Third

 

 

 

 

 

 

197

6904.10

Building
bricks

Third

20%

 

10%

 

 

 

198

6904.90

Other

Third

20%

 

10%

 

 

 

 

6905

Roofing
tiles, chimney-pots, cowls, chimney

liners, architectural ornaments and other

ceramic constructional goods.

Third

 

 

 

 

 

 

199

6905.10

Roofing tiles, chimney-pots, cowls, chimney

liners.

Third

20%

 

10%

 

 

 

200

6905.90

Other

Third

20%

 

10%

 

 

 



S.No.

HS CODE

Description of Product

Round

Tariff *

%

Extent
of Tariff Concession under SAPTA

(as a percentage of Tariff)

Any special NTBs with

particular reference

to QRs

Concessions to SAARC

Countries vis-a-vis

such NTBs/QRs

REMARKS

For All Member Countries

For LDCs

1

2

3

4

5

6

7

8

9

10

201

6906.00

Ceramic pipes, conduits, guttering and pipe fittings

Third

20%

 

10%

 

 

 

 

6907

Unglazed
ceramic flags and paving, hearth or wall

tiles;
unglazed ceramic mosaic cubes and the like,

whether or not on a backing.

Third

 

 

 

 

 

 

202

6907.10

Tiles,
cubes and similar articles, whether or not

rectangular, the largest surface area of which is

capable
of being enclosed in a square the side of

which is less than 7 cm.

Third

20%

 

10%

 

 

 

203

6907.90

Other

Third

20%

 

10%

 

 

 

 

6908

Glazed ceramic flags and paving, hearth or wall

tiles; glazed ceramic mosaic cubes and the like,

whether or not on a backing.

Third

 

 

 

 

 

 

204

6908.10

Tiles, cubes and similar articles, whether or not

rectangular, the largest surface area or which is

capable
of being enclosed in a square the side of

which
is less than 7 cm.

Third

20%

 

10%

 

 

 

205

6908.90

Other

Third

20%

 

10%

 

 

 

 

6909

Ceramic wares for laboratory, chemical or other

technical
uses; ceramic troughs, tubs and similar

receptacles of a kind used in agriculture; ceramic

post,
jars and smilar articles of a kind used for the

conveyance or packing of goods.

Ceramic wares for laboratory, chemical or other

technical uses:

Third

Third

 

 

 

 

 

 

206

6909.11

Of
porcelain or china

Third

20%

 

10%

 

 

 



S.No.

HS CODE

Description of Product

Round

Tariff *

%

Extent
of Tariff Concession under SAPTA

(as a percentage of Tariff)

Any special NTBs with

particular reference

to QRs

Concessions to SAARC

Countries vis-a-vis

such NTBs/QRs

REMARKS

For All Member Countries

For LDCs

1

2

3

4

5

6

7

8

9

10

207

6909.12

Articles
having a hardness equivalent to 9 or more on the Mohs

scale

Third

20%

 

10%

 

 

 

208

6909.19

Other

Third

20%

 

10%

 

 

 

209

6909.90

Other

Third

20%

 

10%

 

 

 

 

6910

Ceramic
sinks, wash basins, wash basin pedestals,

baths,
bidets, water closet pans, flushing cisterms,

urinals
and similar sanitary fixtures.

Third

 

 

 

 

 

 

210

6910.10

Of porcelain or china

Third

20%

 

10%

 

 

 

211

6910.90

Other

Third

20%

 

10%

 

 

 

 

6911

Tableware, kitchenware, other household articles

and
toilet articles, of porcelain or china.

 

 

 

 

 

 

 

212

6911.10

Tableware
and kitchenware

Third

20%

10%

 

N.A.

N.A.

 

213

6911.90

Other
articles of porcelain or china

Third

20%

10%

 

N.A.

N.A.

 

214

6912.00

Ceramic tableware, kitchenware,e other household

articles
and toilet articles, other than of porcelain

or
china.

Third

20%

10%

 

N.A.

N.A.

 

 

6913

Statuettes
and other ornamental ceramic articles.

 

 

 

 

 

 

 

215

6913.10

Of
porcelain or china

Third

20%

 

10%

 

 

 

216

6913.90

Other

Third

20%

 

10%

 

 

 

 

6914

Other
ceramic articles.

Third

 

 

 

 

 

 

217

6914.10

Of
porcelain or china

Third

20%

 

10%

 

 

 



S.No.

HS CODE

Description of Product

Round

Tariff *

Extent
of Tariff Concession under SAPTA

Any special NTBs with

Concessions to SAARC

REMARKS

 

 

 

 

%

(as a percentage of Tariff)

particular reference

Countries vis-a-vis

 

 

 

 

 

 

For All Member Countries

For LDCs

to QRs

such NTBs/QRs

 

1

2

3

4

5

6

7

8

9

10

218

6914.90

Other

I.- NATURAL OR CULTURED PEARLS AND PRECIOUS

OR
SEMI-PRECIOUS STONES

Pearls,
natural or cultured, whether or not worked or graded but

not
strung, mounted or set; pearls, natural or cultured,

temporarily strung for convenience of transport.

Third

20%

 

10%

 

 

 

219

7101.10

Natural pearls

Cultured
pearls :

First

50%

15%

 

 

 

 

220

7101.21

Unworked

First

50%

15%

 

 

 

 

221

7101.22

Worked

Precious
stones (other than diamonds) and semi-precious stones,

whether
or not worked or graded but not strung, mounted or set;

ungraded
precious stones (other than diamonds) and semi‑

First

50%

15%

 

 

 

 

 

 

precious
stones, temporarily strung for convenience of transport .

 

 

 

 

 

 

 

222

7103.10

Unworked or simply sawn or roughly shaped

Otherwise
worked :

First

50%

15%

 

 

 

 

223

7103.91

Rubies,
sapphires and emeralds

First

50%

15%

 

 

 

 

224

7103.99

Other

Synthetic
or reconstructed precious or semi-precious stones,

whether
or not worked or graded but not strung, mounted or set;

ungraded
synthetic or reconstructed precious or semi-precious

stones, temporarily strung for convenience of transport.

First

50%

15%

 

 

 

 

225

7104.10

Piezo-electric quartz

First

50%

15%

 

 

 

 

226

7104.20

Other,
unworked or simply sawn or roughly shaped

First

50%

15%

 

 

 

 

227

7104.90

Other

First

50%

15%

 

 

 

 

228

7323.93

Table,
kitchen or other household articles and

parts
thereof : of stainless steel

Third

30%

 

10%

N.A.

N.A.

 

229

7323.99

Table, kitchen or other household articles and

parts
thereof : of other

Third

30%

 

10%

N.A.

N.A.

 

 

 

Surgical goods

 

 

 

 

 

 

 



S.No.

HS CODE

Description of Product

Round

Tariff *

Extent
of Tariff Concession under SAPTA

Any special NTBs with

Concessions to SAARC

REMARKS

 

 

 

 

%

(as a percentage of Tariff)

particular reference

Countries vis-a-vis

 

 

 

 

 

 

For All Member Countries

For LDCs

to QRs

such NTBs/QRs

 

1

2

3

4

5

6

7

8

9

10

 

 

Instruments and appliances used in medical, surgical,
dental or

veterinary
sciences, including scintigraphic apparatus, other

electro-medical
apparatus and sight-testing instruments.

Electro-diagnostic apparatus (including apparatus for
functional

exploratory
examination or for checking physiological

parameters)
:

 

 

 

 

 

 

 

230

9018.11

Electro-cardiographs

First

30%

15%

 

 

 

 

231

9018.12

Ultrasonic
scanning apparatus

First

30%

15%

 

 

 

 

232

9018.13

Magnetic
resonance imaging apparatus

First

30%

15%

 

 

 

 

233

9018.14

Scintigraphic
apparatus

First

30%

15%

 

 

 

 

234

9018.19

Other

First

30%

15%

 

 

 

 

235

9018.20

Ultra-violet
or infra-red ray apparatus

Syringes, needles, catheters, cannulae and the like :

First

30%

15%

 

 

 

 

236

9018.31

Syringes,
with or without needles

First

30%

15%

 

 

 

 

237

9018.32

Tubular
metal needles and needles for sutures

First

30%

15%

 

 

 

 

238

9018.39

Other

Other instruments and appliances, used in dental
sciences :

First

30%

15%

 

 

 

 

239

9018.41

Dental
drill engines, whether or not combined on a single base

with
other dental equipment

First

30%

15%

 

 

 

 

240

9018.49

Other

First

30%

15%

 

 

 

 

241

9018.50

Other
ophthalmic instruments and appliances

First

30%

15%

 

 

 

 

242

9018.90

Other
instruments and appliances

First

30%

15%

 

 

 

 

243

9032.89

Automatic
voltage stabilisers

Third

30%

 

10%

N.A.

N.A.

 

244

9503.41

Toys representing animals/non-human creatures : stuffed

Third

20%

 

10%

N.A.

N.A.

 

245

9503.49

Toys
representing animals/non-human creatures: others

Third

20%

 

10%

N.A.

N.A.

 



S.No.

HS CODE

Description
of Product

Round

Tariff *

%

Extent
of Tariff Concession under SAPTA

(as a percentage of Tariff)

Any special NTBs with

particular reference

to QRs

Concessions to SAARC

Countries vis-a-vis

such NTBs/QRs

REMARKS

For All Member Countries

For LDCs

1

2

3

4

5

6

7

8

9

10

 

 

Articles
and equipment for general physical exercise,

gymnastics,
athletics, other sports (including table- tennis) or

outdoor
games, not specified or included elsewhere in this

Chapter;
swimming pools and paddling pools.

Snow-skis
and other snow-ski equipment :

 

 

 

 

 

 

 

246

9506.11

Skis

First

30%

15%

 

 

 

 

247

9506.12

Ski-fastenings
(ski-bindings)

First

30%

15%

 

 

 

 

248

9506.19

Other

Water-skis, surf-boards, sailboards and other
water-sport

equipment
:

First

30%

15%

 

 

 

 

249

9506.21

Sailboards

First

30%

15%

 

 

 

 

250

9506.29

Other

Golf
clubs and other golf equipment :

First

30%

15%

 

 

 

 

251

9506.31

Clubs,
complete

First

30%

15%

 

 

 

 

252

9506.32

Balls

First

30%

15%

 

 

 

 

253

9506.39

Other

First

30%

15%

 

 

 

 

254

9506.40

Articles
and equipment for table-tennis

Tennis, badminton or similar rackets, whether or not
strung :

First

30%

15%

 

 

 

 

255

9506.51

Lawn-tennis
rackets, whether or not strung

First

30%

15%

 

 

 

 

256

9506.59

Other

Balls,
other than golf balls and table-tennis balls :

First

30%

15%

 

 

 

 

257

9506.61

Lawn-tennis
balls

First

30%

15%

 

 

 

 

258

9506.62

Inflatable

First

30%

15%

 

 

 

 

259

9506.69

Other

First

30%

15%

 

 

 

 

260

9506.70

Ice
skates and roller skates, including skating boots with skates

attached

Other :

First

30%

15%

 

 

 

 

261

9506.91

Articles
and equipment for general physical exercise,

gymnastics
or athletics

First

30%

15%

 

 

 

 

262

9506.99

Other

First

30%

15%

 

 

 

 



S.No.

HS CODE

Description of Product

Round

Tariff *

%

Extent
of Tariff Concession under SAPTA

(as a percentage of Tariff)

Any
special NTBs with

particular reference

to QRs

Concessions to SAARC

Countries vis-a-vis

such NTBs/QRs

REMARKS

For All Member Countries

For LDCs

1

2

3

4

5

6

7

8

9

10

 

 

Fishing
rods, fish-hooks and other line fishing tackle; fish

landing
nets, butterfly nets and similar nets; decoy "birds" (other

than
those of heading No. 92.08 or 97.05) and similar hunting or

shooting
requisites.

 

 

 

 

 

 

 

263

9507.10

Fishing
rods

First

30%

15%

 

 

 

 

264

9507.20

Fish-hooks,
whether or not snelled

First

30%

15%

 

 

 

 

265

9507.30

Fishing
reels

First

30%

15%

 

 

 

 

266

9507.90

Other

First

30%

15%

 

 

 

 

 

* "Tariff" means customs duties included in
the national tariff schedules of the Contracting States with respect to the
aforesaid

goods read with any other notification (for the time
being in force) issued in respect of such goods but excluding notifications

giving effect to the concessions under other Preferential Trading
Arrangements.

 

Merger of Consolidated National Schedules of First,
Second and Third Rounds of Trade Negotiations of Bhutan has been done by the
SAARC Secretariat, Kathmandu

This
has since been approved by Bhutan.