No.

Description

Tariff heading as published in The Gazette on February 28,2002

1.

Wheat or meslin flour.

11.01

2.

Bread .

Of heading 19.05

3.

Water, other than water put up in containers of capacity not exceeding 5 liters.

Of heading 22.01

4.

Olive oil.

15.09

5.

Meals catered by restaurants unclassified by the Ministry of Tourism, or by restaurants not required to fulfill the conditions and requirements of tourist restaurants, namely (Humus, Fool, Falafel and relevant items, vegetables, fries, rice and relevant items, and drinks, whether hot or cold).

6.

Plastic floor coverings.

Of heading 57.03

7.

Banknotes and coins and similar monetary articles.

Of headings 71.18 and 49.07

8.

Gold of all kinds, jewelry and ornaments of gold, valuable metals and their parts and other precious stones.

Diamonds, whether or not worked, but not mounted or set.

Precious stones and semi-precious stones, whether or not worked.

Waste and scrap of gold.

Articles of jewelry and parts thereof, of precious metal.

Articles of goldsmith’s wares and parts thereof, of precious metal.

Other articles of precious metal.

Of headings 71.06,
71.08

71.02

71.03


7112.91

71.13

71.14


71.15

9.

Goods supplied by Islamic banks and already purchased from persons unregistered for sales tax.

10.

Electrical energy.

27.16

11.

Motor cars and other motor vehicles duly cleared, registered, licensed, and locally used following the licensing process.

87.03

12.

Hand-operated vehicles without pedals for use by disabled persons.

Of heading 87.03

13.

Fire-fighting vehicles.

Of heading 87.05

14.

Aircraft, ships, and parts thereof.

Of chapter 88 and 89

15.

Goods gifted or donated to orphanage centers, shelters of the disabled, hospitals, mosques, Zakah Fund, Zakah Committees, Charities and churches.

No.

classification

International Coding

1-

Production, collection and distribution of electricity.

4001

2-

Collection, purification and distribution of water.

41

3-

Construction, performed under a contract endorsed by the Jordanian Contractor’s Association, excluding the following sub-headings:

(a) (4550) renting of construction and destruction equipment.

(b) (451002) selling of materials resulting from construction, subject to the exempt construction activity be not made in combination with any other activity making the exempt activity taxable.

45

4-

Land transport; transport via pipelines, excluding the following:

(a) (602104) passenger transport by cable elevators (Telefrique).

(c) Passenger transport by tourist buses.

60

5-

Water transport.

61

6-

Air transport.

62

7-

Other supporting and auxiliary transport activities.

6303

8-

Financial intermediation, except insurance and pension funding provided by associations and firms licensed under the Bank Law in force.

65

9-

Insurance and pension funding, except compulsory social security.

66

10-

Activities auxiliary to financial intermediation provided by associations and firms licensed under the Securities Law in force.

67

11-

Real estate activities (selling and purchasing of lands and buildings, whether or not residential).

701001

12-

Real estate activities with own or leased property.

701002

13-

Law offices’ activities associated with case litigations at courts.

741101

14-

Public administration and defense; compulsory social security.

75

15-

Education.

80

16-

Health and social work, except sub-heading (853203) concerning Charities’ activities.

85

17-

Sewage and refuse disposal, sanitation and similar activities.

90

18-

Activities of religious organizations.

9191

19-

Activities of political organizations.

9192

20-

Radio and television activities.

9213

21-

News agency activities.

922

22-

Library and archives activities, museums and other cultural activities.

923

23-

Funeral and related activities.

9303

24-

Office activities rendered for establishments outside the Kingdom.

98

25-

99

26-

Services subject to the Additional Tax under law 28 of 1969 as amended.

27-

Catering service of meals consisting of the following items (Humus, Fool, Falafel and relevant items, vegetables, fries, rice and relevant items, and drinks, whether hot or cold) supplied by restaurants unclassified by the Ministry of Tourism, or by restaurants not required to fulfill the conditions and requirements of tourist restaurants.