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Zero-Rated Goods and Services

 

Schedule (2)

No.

Description

Tariff Heading as published in the Gazette on

 February 28, 2002

1.

Food preparations for infant or handicapped use; food preparations exclusively used for special illness cases.

Of headings 19.01, 19.05 and 21.06

2.

Supplies used by the handicapped.

Not harmonized with tariff classifications

3.

Inputs of drug manufacturing , industrial machinery and equipment exempted under the Customs Tariff Tables and used to manufacture drugs , laboratory devices and its accessories needed for drug industry and spare parts, whether local or imported.

 

4.

Books and similar printed materials, whether or not loose-leafed, printed newspapers, magazines and periodicals, whether or not illustrated or containing advertisements, illustrated children books, drawing and coloring books.

49.01, 49.02 and of heading 49.03

5.

PVC granules (polyethylene) of low density, of black color only and of recycled materials by (75%) or more.

The above table was amended by the Cabinet decision no. 4643 dated 29/3/2005 by deleting items from (3 to 6) . The items shall be from (1 to 5)

 

 

All rights reserved, 2004 Ministry of Finance, Income & Sales Tax Department