HS chapter 84 · NBR National Customs Tariff FY2024-25
Machinery, appliances & computers: Bangladesh import duty
The biggest chapter in the tariff — 646 lines from industrial machines to laptops and kitchen appliances. It is also one of the cheapest to import into: the median TTI is 26.2%, reflecting Bangladesh's policy of keeping capital machinery affordable. The exception is air conditioners, taxed like luxury goods at 212.2%.
646 tariff linesmedian TTI 26.2%range 5% – 212.2%
These are the official rates — not what you pay with CIEF.
The table below is what an importer clearing goods themselves faces. A CIEF order is quoted DDP — delivered duty paid: one price per product plus shipping by weight, customs handled on our side. How our pricing works →
| HS code | Description | CD | SD | VAT | AIT | RD | AT | TTI |
|---|---|---|---|---|---|---|---|---|
| 84011000 | Nuclear Reactors | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84012000 | Machinery And Apparatus For Isotopic Separation, Parts Thereof | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84013000 | Fuel Elements (Cartridges), Non-Irradiated, For Nuclear Reactors | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84014000 | Parts Of Nuclear Reactors (Excl. Fuel Elements) | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84021100 | Watertube Boilers With A Steam Production >45t/Hour | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84021200 | Watertube Boilers With A Steam Production =<45t/Hour | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84021900 | Other Vapour Generating Boilers, Nes (Incl. Hybrid Boilers) | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84022000 | Super-Heated Water Boilers | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84029000 | Parts Of Sheam On Oth.Vapour Genrtng.Boilers & Super-Heated Water Boiles | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84031000 | Central Heating Boilers For Oth.Than Hs Code No-84.02 | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84039000 | Parts Of Central Heating Boilers | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84041000 | Auxiliary Plant For Use With Boilers Of 84.02 Or 84.03 | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84042000 | Condensers For Steam Or Other Vapour Power Units | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84049000 | parts of 8401 to 8404 | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84051000 | Producer Gas Or Water Gas Generators; Acetylene Gas Generators, Etc | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84059000 | Parts Of Producer Gas Or Water Gas Generators Etc | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84061000 | Steam Turbines And Other Vapour Turbines For Marine Propulsion | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84068100 | Steam/Other Vapour Turbines (Excl.Marine Propulsion)With Output > 40mw | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84068200 | Steam/Other Vapour Turbines (Excl.Marine Propulsion)With Output <=40mw) | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84069000 | Parts Of Steam And Other Vapour Turbines | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84071000 | Aircraft Spark-Ignition Piston Engines | 0 | 0 | 0 | 0 | 0 | 5 | 5% |
| 84072100 | Outboard Motors For Marine Propulsion Engines | 5 | 0 | 15 | 5 | 0 | 5 | 31% |
| 84072900 | Other Marine Propulsion Spark-Ignition Piston Engines (Excl. Outboard) | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84073110 | Spark-Ignition Rec.Piston 2-Stroke Engines for 3 Whlr/Auto Rickswah | 25 | 20 | 15 | 5 | 3 | 5 | 89.32% |
| 84073120 | Spark-Ignition Rec.Piston 4-Stroke Engines for 3whlr/Auto Rickshaw | 25 | 20 | 15 | 5 | 3 | 5 | 89.32% |
| 84073190 | Oth. recp. piston Eng.., Cy..Capacity <=50cc (Exlc. 2, 4 Stroke) | 25 | 0 | 15 | 5 | 3 | 5 | 58.6% |
| 84073210 | Two stroke engine for 3 wheeler/auto rickshaw | 25 | 20 | 15 | 5 | 3 | 5 | 89.32% |
| 84073220 | Four Stroke engine for 3 Wheeler/Auto Ricksha | 25 | 20 | 15 | 5 | 3 | 5 | 89.32% |
| 84073290 | Oth.Spark-Ignition..,For Vehicles,Of Cy..Capacity >50 Cc, Not >250c | 25 | 0 | 15 | 5 | 3 | 5 | 58.6% |
| 84073310 | Two Stroke engine 3 wheeler/auto rickshaw | 25 | 20 | 15 | 5 | 3 | 5 | 89.32% |
| 84073320 | Rec.Piston 4 stroke Eng. for 3whlr/Auto Rickshaw | 25 | 20 | 15 | 5 | 3 | 5 | 89.32% |
| 84073390 | Spark-Igni...For Vehicles, Of Cylinder Capacity 250-1000 Cc | 25 | 0 | 15 | 5 | 3 | 5 | 58.6% |
| 84073410 | Bus or Truck engine with inbuilt CNG/LPG mechanismder | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84073490 | Cylinder capacity >1,000 cc exlc. Bus or Truck engine with inbuilt CNG mechanism | 25 | 0 | 15 | 5 | 3 | 5 | 58.6% |
| 84079010 | Spark-Ignition Recipro.N/Rotary Intl Combustion Engines For Industrial Use | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84079090 | Spark-Ignition Reciprocating/Rotary Intl. Combustion Engines, Nes | 25 | 0 | 15 | 0 | 3 | 5 | 53.6% |
| 84081000 | Marine propulsion engines | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84082010 | 2-Stroke Engines For The Propulsio Of Vehecles(3 Wheeler And Auto Rickshaw | 25 | 20 | 15 | 5 | 3 | 5 | 89.32% |
| 84082020 | 4-Stroke Engines For The Propulsion Of Vehicles (3 Wheller/Auto Rickshaw) | 25 | 20 | 15 | 5 | 3 | 5 | 89.32% |
| 84082031 | Diesel engine of Bus or Truck with inbuilt CNG/LPG mechanism>=2600cc | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84082039 | Other diesel engine>=2600cc | 25 | 0 | 15 | 5 | 3 | 5 | 58.6% |
| 84082090 | Compression-Ignition ... , Other Engines For Vehicles Of Chapter No. 87 | 25 | 0 | 15 | 5 | 3 | 5 | 58.6% |
| 84089010 | Diesel Engines of capacity 3 to 45 HP | 1 | 0 | 15 | 2 | 0 | 5 | 23.2% |
| 84089020 | Compre.-Ignition Internal Combustion Pisotn Engi. For Fishing Trawler,Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84089090 | Other Engine, Nes | 10 | 0 | 15 | 2 | 0 | 5 | 34% |
| 84091000 | Parts For Aircraft Engines Of 8407.10 | 0 | 0 | 0 | 5 | 0 | 5 | 10% |
| 84099110 | For Engines of Industrial use and fishing trawler | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84099190 | Parts For Spark-Ignition Internal Combustion Engines(Excl.Aircraft),Nes | 15 | 0 | 15 | 5 | 0 | 5 | 43% |
| 84099910 | For Engines of Industrial use and fishing trawler | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84099990 | Parts For Compression-Ignition Internal Combustion Engines, Nes | 5 | 0 | 15 | 5 | 0 | 5 | 31% |
| 84101100 | Hydraulic Turbines And Water Wheels, Of A Power <=1000kw | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84101200 | Hydraulic Turbines And Water Wheels, Of A Power 1000-10000kw | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84101300 | Hydraulic Turbines And Water Wheels, Of A Power >10mw | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84109000 | Parts Of Hydraulic Turbines, Water Wheels Including Regulators | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84111100 | Turbo-Jets, Of A Thrust =<25kw | 1 | 0 | 0 | 5 | 0 | 5 | 11.05% |
| 84111200 | Turbo-Jets, Of A Thrust >25kw | 1 | 0 | 0 | 5 | 0 | 5 | 11.05% |
| 84112100 | Turbo-Propellers, Of A Power =<1100kw | 1 | 0 | 0 | 5 | 0 | 5 | 11.05% |
| 84112200 | Turbo-Propellers, Of A Power >1100kw | 1 | 0 | 0 | 5 | 0 | 5 | 11.05% |
| 84118100 | Gas Turbines,Of A Power =<5000kw | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84118200 | Gas Turbines, Of A Power >5000kw | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84119100 | Parts Of Turbo-Jets Or Turbo-Propellers | 1 | 0 | 0 | 5 | 0 | 5 | 11.05% |
| 84119900 | Oth. Parts Of Gas Turbines (Excl. Of Turbo-Jets And Turbo-Propellers) | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84121010 | Reaction Engines (Excl. Turbo-Jet) For Aircraft | 0 | 0 | 0 | 5 | 0 | 5 | 10% |
| 84121090 | Reaction Engines (Excl. Turbo-Jet/Aircraft) | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84122100 | Hydraulic Power Engines And Motors, Linear Acting (Cylinders) | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84122900 | Hydraulic Power Engines And Motors (Excl. Linear Acting) | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84123100 | Pneumatic Power Engines And Motors, Linear-Acting (Cylinders) | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84123900 | Pneumatic Power Engines And Motors (Excl. Linear Acting) | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84128000 | Engines and motors, nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84129010 | Parts Of Engines And Motors Of 8412.10 To 8412.80 For Aircraft Engines | 0 | 0 | 0 | 5 | 0 | 5 | 10% |
| 84129090 | Parts Of Engines And Motors Of 8412.10 To 8412.80, Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84131100 | Pumps For Dispensing Fuel Or Lubricants, For Filling-Stations Or Garages | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84131900 | Pumps For Liquids, With Or Designed To Be Fitted With A Measuring Device | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84132000 | Hand Pumps For Liquids (Excl. Those Of 8413.11 Or .19) | 25 | 0 | 15 | 5 | 3 | 5 | 58.6% |
| 84133000 | Fuel/Lubricating/Cooling-Medium Pumps For Internal Combustion Engines | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84134000 | Concrete Pumps | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84135000 | Reciprocating Positive Displacement Pumps | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84136000 | Rotary Positive Displacement Pumps | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84137000 | Other Centrifugal Pumps | 1 | 0 | 15 | 2 | 0 | 5 | 23.2% |
| 84138100 | Other Liquid Elevatos Pumps | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84138200 | Liquid Elevators | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84139100 | Parts of Pumps for liq. whts or not fitted with fitted with meas. dev.liquied elev | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84139200 | Parts Of Liquid Elevators | 5 | 0 | 15 | 5 | 0 | 5 | 31% |
| 84141000 | Vacuum Pumps | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84142000 | Hand Or Foot-Operated Air Pumps | 25 | 0 | 15 | 5 | 3 | 5 | 58.6% |
| 84143010 | Compressors For Refrigerating Equipment For Industrial Use | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84143090 | Other Compressors For Refrigerating Equipment, Nes | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84144000 | Air Compressors Mounted On A Wheeled Chassis For Towing | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84145100 | Table, floor, wall, window, ceiling or roof fans, with a....output not exceeding 125W | 25 | 45 | 15 | 5 | 3 | 5 | 127.72% |
| 84145910 | Venlating exhaust fan with blade rotating diameter of 24 inch or mere | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84145920 | Laminar air flow equipment, industrial type | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84145990 | Otherv Fans, Nes | 25 | 0 | 15 | 5 | 3 | 5 | 58.6% |
| 84146000 | Hoods Incorporating A Fan Having A Maximum Horizontal Side =<120cm | 25 | 0 | 15 | 5 | 3 | 5 | 58.6% |
| 84147000 | Gas-tight biological safety cabinets | 25 | 0 | 15 | 5 | 3 | 5 | 58.6% |
| 84148010 | Air Compressors | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84148020 | Pumps & Compressors; Hodds With A Fan, Blowers For Use In Piciculture Only | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84148030 | Pumps and compressors | 5 | 0 | 15 | 5 | 0 | 5 | 31% |
| 84148041 | Industrial Type | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84148049 | Compressor Excl Industial and VAT MFG AIRCON | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84148090 | Other Air Pumps; Air Or Gas Compressors; Hoods With A Fan, Nes | 25 | 0 | 15 | 5 | 3 | 5 | 58.6% |
| 84149010 | Parts Of Fan | 25 | 45 | 15 | 5 | 3 | 5 | 127.72% |
| 84149020 | Of compressor imported by VAT registered compressor manufacturers | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84149090 | Parts Of Air/Vacum Pumps, Of Air/Gas Compressors, Nes | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84151010 | A/C, Window/wall self contained Requiring more than 300,000 BTU or equivalent | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84151020 | A/C Machines, window/wall type >90,000 BTU, BUT <3,00,000 BTU | 25 | 0 | 15 | 5 | 3 | 5 | 58.6% |
| 84151090 | Window or wall air conditioning machines, self-contained, nes | 25 | 100 | 15 | 5 | 3 | 5 | 212.2% |
| 84152010 | AIR CON.MCH >200,000BTU,OR EQV.USE FOR PRSN IN MOTOR VEHI.IMP.BY VAT REG.BUS BDY BLD | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84152020 | AIR CON.MCH >200,000BTU,OR EQV.USE FOR PRSN IN MOTOR VEHI.IMP.BY VAT REG.BUS BDY BLD | 25 | 0 | 15 | 5 | 3 | 5 | 58.6% |
| 84152090 | MOTOR VEHICLE A/C, EXCLUDING VAT REG. BUS BUIDLING IND | 25 | 100 | 15 | 5 | 3 | 5 | 212.2% |
| 84158110 | Requiring more than 3,00,000 BTU or equivalent | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84158120 | Air handling unit or HVAC system imp by VAT reg pharma ind req >= 2,00,000 BTU | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84158130 | Requiring exceeding 90,000 BTU but not exceeding 3,00,000 BTU | 25 | 0 | 15 | 5 | 3 | 5 | 58.6% |
| 84158190 | Air conditioning machines, with refrigerating unit and valve, nes | 25 | 100 | 15 | 5 | 3 | 5 | 212.2% |
| 84158210 | requiring more than 3,00,000 BTU or equivalent | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84158220 | Air handling unit or HVAC system imp by VAT reg pharma ind req more than 2,00,000 BTU | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84158230 | requiring exceeding 90,000 BTU but not exceeding 3,00,000 BTU | 25 | 0 | 15 | 5 | 3 | 5 | 58.6% |
| 84158290 | Air conditioning machines, with refrigerating unit, no valve, nes | 25 | 100 | 15 | 5 | 3 | 5 | 212.2% |
| 84158310 | For textile requiring more than 200,000 BTU or equivalent | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84158320 | For textile requiring more than 200,000 BTU or equivalent | 25 | 0 | 15 | 5 | 3 | 5 | 58.6% |
| 84158330 | Stability/Humidity chamber imported by pharmaceutical industries | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84158390 | Air conditioning machines, without refrigerating unit, nes | 25 | 100 | 15 | 5 | 3 | 5 | 212.2% |
| 84159010 | Indoor or outdoor unit | 25 | 100 | 15 | 5 | 3 | 5 | 212.2% |
| 84159090 | Parts of other Air Conditioning Machine | 25 | 60 | 15 | 5 | 3 | 5 | 150.76% |
| 84161000 | Furnace Burners For Liquid Fuel | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84162000 | Other Furnace Burners For Solid Fuel Or Gas (Incl. Combination Burners) | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84163000 | Mechanical Stokers,Including Mechanical Grates,Ash Dischargers And Similar | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84169000 | Parts Of Furnace Burners For Liquid/Solid/Gas Fuel; Mechanical Grates | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84171000 | Furnaces And Ovens For Roasting, Melting... Of Ores/Pyrites/Metals | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84172000 | Bakery Ovens (Incl. Biscuit Ovens) | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84178000 | Industrial Or Laboratory Furnaces (Incl. Incinerators) | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84179000 | Parts Of Industrial Or Laboratory Furnaces And Ovens | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84181000 | Combined refrigerator-freezers, fitted with separate external doors | 25 | 30 | 15 | 5 | 3 | 5 | 104.68% |
| 84182100 | Compression-type household refrigerators | 25 | 30 | 15 | 5 | 3 | 5 | 104.68% |
| 84182900 | Household refrigerators, nes | 25 | 30 | 15 | 5 | 3 | 5 | 104.68% |
| 84183000 | Freezers of the chest type, not exceeding 800 L capacity | 25 | 30 | 15 | 5 | 3 | 5 | 104.68% |
| 84184000 | Freezers of the upright type, not exceeding 900 L capacity | 25 | 30 | 15 | 5 | 3 | 5 | 104.68% |
| 84185010 | OTHER REFRI./FREEZING ..ETS...., & SIMILAR REFRIGERATING FURNITURE, IMPORTED BY VAT REGI | 25 | 30 | 15 | 5 | 3 | 5 | 104.68% |
| 84185090 | OTHER REFRI./FREEZING CHESTS,CABINETS.., & SIMILAR REFRI.FURNITURE, EXC. IMPD BY VAT RE | 25 | 30 | 15 | 5 | 3 | 5 | 104.68% |
| 84186110 | Indstrl.Refrigeration/Freezing Equipment,Compression Type..Heat Excharger) | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84186190 | Oth.Re/Freg.Compres.Type Units Whose Cndnsrs.Are Heat Exchngrs.Ex.Indstrl | 25 | 30 | 15 | 5 | 3 | 5 | 104.68% |
| 84186910 | Refrigerating Or Freezing Equipment,Heat Pumps, Industrial | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84186991 | Freezers of the chest type, exceeding 800 L capacity | 25 | 30 | 15 | 5 | 3 | 5 | 104.68% |
| 84186992 | Freezers of the upright type, exceeding 900 L capacity | 25 | 30 | 15 | 5 | 3 | 5 | 104.68% |
| 84186993 | Freezer/Storage box of >2000L Cap. Imp. Ind.IRC VAT Icecream Manf. Ind./Cold Storage | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84186994 | Of compressor imported by VAT registered compressor manufacturers | 25 | 30 | 15 | 5 | 3 | 5 | 104.68% |
| 84186995 | Special type laboratory refrigerator imported by pharmaceutical industries | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84186996 | Chiller imported by Industrial IRC holder VAT compliant cold storage | 10 | 30 | 15 | 5 | 3 | 5 | 81.28% |
| 84186997 | Chiller, capacity 50 tons or above | 5 | 0 | 0 | 5 | 0 | 0 | 10% |
| 84186999 | Freezers of the upright type, (Excl.) exceeding 900 L or 800L capacity | 25 | 30 | 15 | 5 | 3 | 5 | 104.68% |
| 84189100 | Furniture Designed To Receive Refrigerating Or Freezing Equipment | 25 | 30 | 15 | 5 | 3 | 5 | 104.68% |
| 84189900 | Parts for imported by VAT registered refrigerator and freezer manufacturers | 25 | 30 | 15 | 5 | 3 | 5 | 104.68% |
| 84191100 | Instantaneous Gas Water Heaters | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84191200 | Solar water heaters | 0 | 0 | 15 | 5 | 0 | 5 | 25% |
| 84191900 | Other Instantaneous Or Storage Water Heaters, Non-Electric, Nes | 10 | 0 | 15 | 5 | 0 | 0 | 31.5% |
| 84192000 | Medical, Surgical Or Laboratory Sterilizers | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84193300 | Lyophilisation apparatus, freeze drying units and spray dryers | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84193400 | Other, for agricultural products | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84193500 | Other, for wood, paper pulp, paper or paperboard | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84193900 | Non-Domestic Dryers, Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84194010 | Water Distillation Equipment Up To 20 Litres | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84194020 | Solar power operated water distillation plant | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84194090 | Water Rectifying Plant | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84195000 | Heat Exchange Units | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84196000 | Machinery For Liquefying Air Or Other Gases | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84198100 | Non-Domestic Equipment, For Cooking Or Heating Food | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84198900 | Non-Domestic Heating/Cooling Equipment, Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84199000 | Parts Of Non-Domestic Heating/Cooling Equipment | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84201000 | Calendering Or Other Rolling Machines (Excl. For Metal/Glass) | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84209100 | Cylinders For Calendering Or Other Rolling Machines | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84209900 | Parts Of Calendering Or Other Rolling Machines, Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84211100 | Centrifugal Cream Separators | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84211200 | Centrifugal Loundry -Dryers Of 1bhp Or More | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84211910 | Other Centrifuges,Including Contrifugal Dryers Nes, For Laboratory Use | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84211990 | Oth. Centrifuges, incl. Centrifugal dryers; filtering.. Excl.laboratory, industrial type | 25 | 0 | 15 | 5 | 3 | 5 | 58.6% |
| 84212110 | Water Filtering Or Purifying Machines Of Sterilisers For Laboratory Use | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84212120 | Domestic type water purifying apparatur and machine | 15 | 0 | 15 | 5 | 0 | 5 | 43% |
| 84212191 | Filtering Or Purifying Machinery & Apparatus To Be Used With Swimm. Pools | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84212192 | Water purifying machine (Industrial type) | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84212193 | Effluent (waste water) Treatment Plant | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84212194 | CARBON FILTER, FILTER HOUSING DIFFUSER IMP. BY VAT REG. WATER PURI.G MACH/APP.MGF.IND | 25 | 0 | 15 | 5 | 3 | 5 | 58.6% |
| 84212195 | Sewage treatment plant (STP) imported by VAT complaint water purifying machine/apparatus | 5 | 0 | 15 | 5 | 0 | 5 | 31% |
| 84212199 | Other (excl. effluent waste water treatment plant) | 25 | 0 | 15 | 5 | 3 | 5 | 58.6% |
| 84212200 | Machinery And Apparatus For Filtering/Purifying Beverages (Excl. Water) | 5 | 0 | 15 | 5 | 0 | 5 | 31% |
| 84212300 | Oil Or Petrol-Filters For Internal Combustion Engines | 25 | 20 | 15 | 5 | 3 | 5 | 89.32% |
| 84212910 | Cartrdg./Membr. filt. imp. by VAT reg. pharma. & water purif. mach./apprts. manf. ind | 25 | 0 | 15 | 5 | 3 | 5 | 58.6% |
| 84212920 | Haemodialyser (Artificial Kidney) | 0 | 0 | 0 | 0 | 0 | 5 | 5% |
| 84212930 | Dialysis filter | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84212990 | Filtering or purifying machinery and apparatus for liquids, NES | 25 | 20 | 15 | 5 | 3 | 5 | 89.32% |
| 84213100 | Intake Air Filters For Internal Combustion Engines | 25 | 0 | 15 | 5 | 3 | 5 | 58.6% |
| 84213210 | Filtering or purifying machinery and apparatus for gases | 5 | 0 | 15 | 5 | 0 | 5 | 31% |
| 84213220 | Particulate filter for compression-ignition internal combustion engines | 5 | 0 | 15 | 5 | 0 | 5 | 31% |
| 84213290 | Filtering or purifying machinery and apparatus for gases | 25 | 0 | 15 | 5 | 3 | 5 | 58.6% |
| 84213920 | Industrial filter for air or other gases; overhead travelling .. cyclone of industria | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84213930 | Leucocyte filter | 0 | 0 | 0 | 5 | 0 | 5 | 10% |
| 84213991 | Machinery And Apparatus For Filtering Or Purifying Gases, Nes | 25 | 0 | 15 | 5 | 3 | 5 | 58.6% |
| 84213999 | Machinery And Apparatus For Filtering Or Purifying Gases, Nes | 25 | 0 | 15 | 5 | 3 | 5 | 58.6% |
| 84219100 | Parts Of Centrifuges, Including Centrifugal Dryers | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84219900 | Parts Of Machinery... For Filtering/Purifying Liquids Or Gases | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84221100 | Dish Washing Machines, Of The Household Type | 5 | 0 | 15 | 5 | 0 | 5 | 31% |
| 84221900 | Other Dish Washing Machines, Of The Industrial Type | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84222000 | Machinery For Cleaning Or Drying Bottles Or Other Containers | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84223000 | Machinery For Filling,Closing...Etc.Bottles,Cans Etc,& Aerating Drinks | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84224000 | Oth.Packing/Wrapping Machinery, (Incl. Heat-Shrink Wrapping Machinery)Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84229000 | Parts Of Machinery Of 8422.11 To 8422.40 | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84231010 | Personal wt. machines (incl. baby scales), h/hold scales... Neonatal scale with spring | 5 | 0 | 15 | 5 | 0 | 5 | 31% |
| 84231090 | Personal wt. Machine .., h/hold scales... Excl. Neonatal scale with spring | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84232000 | Scales For Continuous Weighing Of Goods On Conveyors | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84233000 | Constant Weight Scales And Scales For Discharging A Predetermined Weight | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84238100 | Weighing Machinery, Nes, Of Weighing Capacity =<30kg | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84238210 | Weighting Capacity Exceeding 200KG | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84238290 | Weighing Machinery,Nes,..Capacity 30-5000kg(Excl.Capacity Excd. 200kg) | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84238900 | Weighing Machinery, Nes, Of Weighing Capacity >5000kg | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84239000 | Weighing Machine Weights Of All Kinds; Parts Of Weighing Machinery | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84241000 | Fire Extinguishers, Whether Or Not Charged | 1 | 0 | 0 | 5 | 0 | 5 | 11.05% |
| 84242010 | Spray Guns And Similar Appliances Of Industrial Use | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84242020 | Metered valves for inhaler | 5 | 0 | 15 | 5 | 0 | 5 | 31% |
| 84242030 | SPRINKLER SYSTEM AND EQUIPMENTS | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84242090 | Spray Guns And Similar Appliances (Excl. Of Industrial Use) | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84243000 | Steam Or Sand Blasting Machines And Similar Jet Projecting Machines | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84244110 | Agricultural or horticultural sprayers Portable sprayers | 1 | 0 | 0 | 5 | 0 | 5 | 11.05% |
| 84244190 | Agricultural or horticultural sprayers Portable sprayers | 1 | 0 | 0 | 5 | 0 | 5 | 11.05% |
| 84244900 | Oth. Agricultural or horticultural sprayers | 1 | 0 | 0 | 5 | 0 | 5 | 11.05% |
| 84248200 | Other appliances Agricultural or horticultural | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84248900 | Mechanical Appliances For Projecting/Dispersing/Spraying Liquids/Powders | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84249000 | Parts Of Machinery And Apparatus Of 8424.10 To 8424.89 | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84251100 | Pulley Tackle And Hoists..., Powered By Electric Motor | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84251900 | Pulley Tackle And Hoists..., Nes (Excl. Skip Or Vehicle Hoists) | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84253100 | Winches, Capstans, Powered By Electric Motor | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84253900 | Winches, Capstans, Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84254100 | Built-In Jacking Systems Of A Type Used In Garages | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84254200 | Hydraulic Jacks And Vehicle Hoists | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84254900 | Jacks And Vehicle Hoists, Nes | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84261100 | Overhead Travelling Cranes On Fixed Support | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84261200 | Mobile Lifting Frames On Tyres And Straddle Carriers | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84261900 | Transporter Cranes,Gantry Cranes/Bridge Cranes,Overhd Travellng Cranes Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84262000 | Tower Cranes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84263000 | Portal Or Pedestal Jib Cranes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84264110 | Works trucks fitted with crane on tyres | 25 | 0 | 15 | 5 | 3 | 5 | 58.6% |
| 84264190 | Other machinery, self propelled | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84264900 | Derricks, Cranes, Etc, Nes, Self-Propelled (Excl. On Tyres) | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84269100 | Derricks, Cranes, Etc, Nes, Designed For Mounting On Road Vehicles | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84269900 | Ships Derricks, Cranes, Etc, Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84271000 | Self-Propelled Works Trucks Powered By An Electric Motor | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84272000 | Self-Propelled Works Trucks (Excl. Electic) | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84279000 | Other Works Trucks Fitted With Lifting Or Handling Equipment, Nes | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84281000 | Lifts And Skip Hoists | 15 | 0 | 15 | 5 | 0 | 5 | 43% |
| 84282000 | Pneumatic Elevators And Conveyors | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84283100 | Continuous-Action Elevators And Conveyors, For Underground Use | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84283200 | Continuous-Action Elevators And Conveyors, Bucket Type, Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84283300 | Continuous-Action Elevators And Conveyors, Belt Type, Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84283900 | Continuous-Action Elevators And Conveyors, Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84284000 | Escalators And Moving Walkways | 15 | 0 | 15 | 5 | 0 | 5 | 43% |
| 84286000 | Teleferics, Chair-Lifts...; Traction Mechanisms For Funiculars | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84287000 | Industrial robots | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84289000 | Lifting, Handling, Loading Or Unloading Machinery, Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84291100 | Self-Propelled Bulldozers And Angledozers, Track Laying | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84291900 | Self-Propelled Bulldozers And Angledozers, (Excl. Track Laying) | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84292000 | Self-Propelled Graders And Levellers | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84293000 | Self-Propelled Scrapers | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84294000 | Self-Propelled Tamping Machines And Road-Rollers | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84295100 | Self-Propelled Front-End Shovel Loaders | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84295200 | Self-Propelled Bulldozers... With A 360o Revolving Superstructure | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84295900 | Self-Propelled Bulldozers, Excavators..., Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84301000 | Pile-Drivers And Pile-Extractors | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84302000 | Snow-Ploughs And Snow-Blowers | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84303100 | Self-Propelled Coal Or Rock Cutters And Tunnelling Machinery | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84303900 | Coal Or Rock Cutters And Tunnelling Machinery (Not Self-Propelled) | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84304100 | Self-Propelled Boring Or Sinking Machinery | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84304900 | Boring Or Sinking Machinery (Not Self-Propelled) | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84305000 | Self-Propelled Earth Moving, Grading, Excvating... Machinery, Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84306110 | Tamping Or Compacting Machinery, Not Self-Propelled | 0 | 0 | 0 | 5 | 0 | 5 | 10% |
| 84306120 | Jet/Cement grouting | 0 | 0 | 0 | 5 | 0 | 5 | 10% |
| 84306130 | Soil anchoring/Grounting apparatus | 0 | 0 | 0 | 5 | 0 | 5 | 10% |
| 84306190 | Tamping Or Compacting Machinery, Not Self-Propelled | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84306900 | Other Earth Moving,Excavating, Extracting... Machinery, Not Self-Propelled | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84311000 | Parts Of Machinery Of 84.25 | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84312000 | Parts Of Machinery Of 84.27 | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84313100 | Parts Of Lift, Skip Hoists Or Escalators | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84313900 | Parts Of Machinery Of 84.28 (Excl. Lift, Skip Hoists Or Escalators) | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84314100 | Buckets, Shovels, Grabs And Grips Of Machinery Of 84.26, 84.29 And 84.30 | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84314200 | Bulldozer Or Angledozer Blades Of 84.29 | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84314300 | Parts For Boring Or Sinking Machinery Of Subheading 8430.41 Or 8430.49 | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84314900 | Parts of machinery of 84.26, 84.29 and 84.30, nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84321000 | Ploughs | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84322100 | Disc Harrows | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84322900 | Harrows (Excl. Disc Harrows), Scarifiers, Cultivators, Weeders And Hoes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84323100 | Seeders, planters and transplanters No-till direct seeders, planters and transplanter | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84323900 | Seeders, planters and transpl Excl. No-till direct seeders, planters and transplanter | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84324100 | Manure spreaders and fertiliser distributors Manure spreaders | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84324200 | Fertiliser distributors | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84328000 | Soil preparation/cultivation machinery; lawn/sports-ground rollers , nes | 1 | 0 | 0 | 5 | 0 | 5 | 11.05% |
| 84329000 | Parts Of Soil Preparation/Cultivation Machinery | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84331100 | Mowers..., Powered, The Cutting Device Rotating In A Horizontal Plane | 5 | 0 | 15 | 5 | 0 | 5 | 31% |
| 84331900 | Mowers For Lawns, Parks Or Sports Grounds, Nes | 5 | 0 | 15 | 5 | 0 | 5 | 31% |
| 84332000 | Mowers (Incl. Cutter Bars For Tractor Mounting), Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84333000 | Haymaking Machinery | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84334000 | Straw or fodder balers (incl. pick-up balers) | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84335100 | Combine Harvester-Threshers | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84335200 | Threshing Machinery For Agricultural Produce, Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84335300 | Root Or Tuber Harvesting Machines | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84335910 | Harvesting machinery | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84335990 | Harvesting Machinery, Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84336000 | Machines For Cleaning, Sorting Or Grading Eggs, Fruit Or Other Produce | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84339000 | Parts Of Harvesting... Machinery | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84341000 | Milking Machines | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84342000 | Dairy Machinery | 1 | 0 | 0 | 5 | 0 | 5 | 11.05% |
| 84349000 | Parts Of Milking Machines And Dairy Machinery | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84351000 | Crushing Machinery | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84359000 | Parts Of Machinery For Making Wine, Cider, Fruit Juices, Etc | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84361000 | Machinery For Preparing Animal Feeding Stuffs | 1 | 0 | 0 | 5 | 0 | 5 | 11.05% |
| 84362100 | Poultry Incubators And Brooders | 1 | 0 | 0 | 5 | 0 | 5 | 11.05% |
| 84362900 | Other Poultry-Keeping Machinery, Nes | 1 | 0 | 0 | 5 | 0 | 5 | 11.05% |
| 84368000 | Agricultural... Forestry Or Bee-Keeping Machinery, Nes | 1 | 0 | 0 | 5 | 0 | 5 | 11.05% |
| 84369100 | Parts Of Poultry-Keeping Machinery Or Poultry Incubators And Brooders | 1 | 0 | 0 | 5 | 0 | 5 | 11.05% |
| 84369900 | Parts Of Agricultural... Machinery, Nes | 1 | 0 | 0 | 5 | 0 | 5 | 11.05% |
| 84371000 | Machines For Cleaning/Sorting/Grading Seed, Grain Or Dried Vegetables | 1 | 0 | 15 | 2 | 0 | 5 | 23.2% |
| 84378010 | Rice Huller And Rice/Wheat Crusher | 15 | 0 | 15 | 5 | 0 | 5 | 43% |
| 84378090 | Other Machinery For Milling Or Working Cereals Or Dried Vegetables | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84379010 | Parts For Rice Huller And Wheat Crusher | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84379090 | Other Parts Of Milling Etc, Machinery | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84381000 | Bakery Machinery And Machinery For Making Macaroni, Spaghetti, Etc | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84382000 | Machinery For The Manufacture Of Confectionery, Cocoa Or Chocolate | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84383000 | Machinery For Sugar Manufacture | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84384000 | Brewery Machinery | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84385000 | Machinery For The Preparation Of Meat Or Poultry | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84386000 | Machinery For The Preparation Of Fruits, Nuts Or Vegetables | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84388000 | Machinery for the preparation or manufacture of food or drink, nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84389000 | Parts Of Industrial Machinery For Food And Drink Manufacture, Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84391000 | Machinery For Making Pulp Of Fibrous Cellulosic Material | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84392000 | Machinery For Making Paper Or Paperboard | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84393000 | Machinery For Finishing Paper Or Paperboard | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84399100 | Parts Of Machinery For Making Pulp Of Fibrous Cellulosic Material | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84399900 | Parts Of Machinery For Making/Finishing Paper Or Paperboard | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84401000 | Book-Binding Machinery (Incl. Book-Sewing Machines) | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84409000 | Parts Of Book-Binding Machinery | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84411000 | Cutting Machines | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84412000 | Machines For Making Bags, Sacks Or Envelopes Of Paper Or Paperboard | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84413000 | Machines For Making Cartons, Boxes, Etc, Of Paper Or Paperboard | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84414000 | Machines For Moulding Articles In Paper Pulp, Paper Or Paperboard | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84418000 | Machinery For Making Up Paper Pulp, Paper Or Paperboard, Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84419000 | Parts Of Machinery For Making Up Paper Pulp, Paper Or Paperboard, Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84423000 | Machinery, apparatus and equipment for pre. or making plates, ..comp. Machiner | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84424000 | Parts Of Type-Setting... Machinery | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84425010 | Printing Type, Prepared For Printing Purpose | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84425020 | PRINTING PLATES | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84425090 | Other Printing Type,Blocks,Plates,Cylinders...Other Printing Components | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84431100 | Offset Printing Machinery, Reel Fed | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84431200 | Offset printing machinery, sheet fed, office type (using sheets with one side | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84431300 | Other offset printing machinery | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84431400 | Letterpress printing machinery, reel fed, excluding flexographic printing | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84431500 | Letterpress printing machinery, other than reel fed, excluding flexographic pr | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84431600 | Flexographic printing machinery | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84431700 | Gravure printing machinery | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84431900 | Other printing components(excl.Offset printing machinery, Letterpress printing | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84433100 | Machines which perform two or more of the functions of printing, copying or fa | 5 | 0 | 15 | 5 | 0 | 5 | 31% |
| 84433210 | Computer printer | 5 | 0 | 15 | 0 | 0 | 5 | 26% |
| 84433290 | Other printer (excl. computer printer) | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84433910 | Inkjet printer | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84433991 | Copying machine & fax machine | 5 | 0 | 15 | 5 | 0 | 5 | 31% |
| 84433999 | Other printing machine,nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84439100 | Parts & acces.of printing m/c used for print. by means of plates, cylinders an | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84439910 | Toner cartridge/Inkjet cartridge | 5 | 0 | 15 | 0 | 0 | 5 | 26% |
| 84439920 | Other parts for Computer Printer | 5 | 0 | 15 | 0 | 0 | 5 | 26% |
| 84439990 | Parts & accessories other than compuet printer | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84440000 | Machines For Extruding, Drawing... Or Cutting Man-Made Textile Materials | 1 | 0 | 0 | 5 | 0 | 5 | 11.05% |
| 84451100 | Carding Machines, For Preparing Textile Fibres | 1 | 0 | 0 | 5 | 0 | 5 | 11.05% |
| 84451200 | Combing Machines, For Preparing Textile Fibres | 1 | 0 | 0 | 5 | 0 | 5 | 11.05% |
| 84451300 | Drawing Or Roving Machines, For Preparing Textiles Fibres | 1 | 0 | 0 | 5 | 0 | 5 | 11.05% |
| 84451900 | Other Machines For Preparing Textile Fibres, Nes | 1 | 0 | 0 | 5 | 0 | 5 | 11.05% |
| 84452000 | Textile Spinning Machines | 1 | 0 | 0 | 5 | 0 | 5 | 11.05% |
| 84453000 | Textile Doubling Or Twisting Machines | 1 | 0 | 0 | 5 | 0 | 5 | 11.05% |
| 84454000 | Textile Winding (Incl. Weft-Winding) Or Reeling Machines | 1 | 0 | 0 | 5 | 0 | 5 | 11.05% |
| 84459000 | Machinery For Producing Or Preparing Textile Yarns, Nes | 1 | 0 | 0 | 5 | 0 | 5 | 11.05% |
| 84461000 | Weaving Machines For Weaving Fabrics, =<30cm Wide | 1 | 0 | 0 | 5 | 0 | 5 | 11.05% |
| 84462100 | Power Looms For Weaving Fabrics, >30cm Wide, Shuttle Type | 1 | 0 | 0 | 5 | 0 | 5 | 11.05% |
| 84462900 | Weaving Machines For Weaving Fabrics, >30cm Wide, Shuttle Type, Nes | 1 | 0 | 0 | 5 | 0 | 5 | 11.05% |
| 84463000 | Weaving Machines For Weaving Fabrics, >30cm Wide, Shuttleless Type | 1 | 0 | 0 | 5 | 0 | 5 | 11.05% |
| 84471100 | Circular Knitting Machines, With Cylinder Diameter =<165mm | 1 | 0 | 0 | 5 | 0 | 5 | 11.05% |
| 84471200 | Circular Knitting Machines, With Cylinder Diameter >165mm | 1 | 0 | 0 | 5 | 0 | 5 | 11.05% |
| 84472000 | Flat Knitting Machines; Stitch-Bonding Machines | 1 | 0 | 0 | 5 | 0 | 5 | 11.05% |
| 84479000 | Machines For Making Gimped Yarn, Tulle, Lace, Embroidery, Trimmings, Etc | 1 | 0 | 0 | 5 | 0 | 5 | 11.05% |
| 84481100 | Doobies And Jacquards; Card Reducing, Copying... Machines | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84481900 | Auxiliary Machinery For Machines Of 84.44, 84.45, 84.46, 84.47 | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84482010 | Parts And Accessories Of Machines Of 84.44 Or Their Auxiliary Machinery | 15 | 0 | 15 | 5 | 0 | 5 | 43% |
| 84482090 | Parts And Accessories Of Machines Of 84.44 Or Their Auxiliary Machinery | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84483100 | Card Clothing | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84483200 | Parts And Accessories Of Machines For Preparing Textile Fibres, Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84483300 | Spindles, spindle flyers, spinning rings and ring travellers | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84483900 | Parts And Accessories Of Machines Of 84.45, Etc, Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84484210 | Reeds And Wire Healds, For Loom | 5 | 0 | 15 | 5 | 0 | 5 | 31% |
| 84484290 | Other Reeds For Looms Healds And Heald-Frames | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84484900 | Parts And Accessories Of Weaving Machines (Looms), Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84485100 | Sinkers, needles and other articles used in forming stitches | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84485900 | Other Parts And Accessories Of Machines Of 84.47, Etc, Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84490000 | Machinery For The Manufacture Or Finishing Of Felt Or Nonwovens | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84501100 | Fully-Automatic Washing Machines, Capacity=<10kg | 25 | 0 | 15 | 5 | 3 | 5 | 58.6% |
| 84501200 | Washing Machines With Built-In Centrifugal Drier, Capacity =<10kg | 25 | 0 | 15 | 5 | 3 | 5 | 58.6% |
| 84501900 | Washing Machines, Nes, Of A Dry Linen Capacity =<10kg | 25 | 0 | 15 | 5 | 3 | 5 | 58.6% |
| 84502010 | Washing Machines, Household/Laundry Type, Capacity <18kg | 25 | 0 | 15 | 5 | 3 | 5 | 58.6% |
| 84502090 | Washing Machines, Household/Laundry Type, Capacity >10kg | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84509000 | Parts Of Household/Laundry-Typewashing Machines | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84511000 | Dry-Cleaning Machines | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84512100 | Drying Machines, Of A Dry Linen Capacity =<10kg | 5 | 0 | 15 | 5 | 0 | 5 | 31% |
| 84512900 | Drying Machines, Of A Dry Linen Capacity >10kg | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84513000 | Ironing Machines And Presses (Incl. Fusing Presses) | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84514000 | Washing, Bleaching Or Dyeing Machines, Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84515000 | Machines For Reeling, Unreeling, Folding, Cutting... Textile Fabrics | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84518000 | Machines For Wringing, Dressing, Finishing... Textile Yarns, Fabrics | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84519000 | Parts Of Machines For Cleaning, Drying, Ironing, Etc | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84521000 | SEWING MACHINES OF THE HOUSEHOLD TYPE | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84522100 | Automatic Sewing Machines | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84522910 | Sewing Machines Of Industrial Type(Excl.Automatic Units) Non Electric | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84522990 | Sewing Machines Of Industrial Type (Excl. Automaic Units ) Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84523000 | Sewing Machine Needles | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84529010 | Furniture, bases and covers for sewing machines and parts thereof | 5 | 0 | 15 | 5 | 0 | 5 | 31% |
| 84529090 | Other parts of sewing machines | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84531000 | Machinery For Preparing, Tanning Or Working Hides, Skins Or Leather | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84532000 | Machinery For Making Or Repairing Footwear | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84538000 | Machinery For Making/Repairing Articles Of Hides, Skins Or Leather, Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84539000 | Parts Of Machinery For Preparing ... Leather, Making Footware, Etc | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84541000 | Converters Of A Kind Used In Metallurgy Or In Metal Foundries | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84542000 | Ingot Moulds, Ladles Used In Metallurgy Or In Metal Foundries | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84543000 | Casting Machines Used In Metallurgy Or In Metal Foundries | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84549000 | Parts Of Converters, Ladles... Casting Machines | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84551000 | Tube Mills | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84552100 | Hot Or Combination Hot And Cold Metal-Rolling Mills | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84552200 | Cold Metal-Rolling Mills | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84553000 | Rolls For Rolling Mills | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84559000 | Parts Of Metal-Rolling Mills (Excl. Rolls) | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84561100 | Operated by laser or other light or photon beam processes,Operated by laser | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84561200 | Operated by laser or other light or photon beam processes , Oper by other light or ph | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84562000 | Machine-Tools Operated By Ultrasonic Processes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84563000 | Machine-Tools Operated By Electro-Discharge Processes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84564000 | Operated by plasma arc processes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84565000 | Water-jet cutting machines | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84569000 | Other m/c-tools(excl. laser or other light or photon beam, ultra-sonic, electr | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84571000 | Machining Centres For Working Metal | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84572000 | Unit Contruction Machines (Single Station) For Working Metal | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84573000 | Multi-Station Transfer Machines For Working Metal | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84581100 | Horizontal Lathes For Removing Metal, Numerically Controlled | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84581900 | Horizontal Lathes For Removing Metal (Excl. Numerically Controlled) | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84589100 | Other Lathes For Removing Metal, Nes, Numerically Controlled | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84589900 | Other Lathes For Removing Metal, Nes (Excl. Numerically Controlled) | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84591000 | Way-Type Unit Head Machines For Drilling, Boring... By Removing Metal | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84592100 | Drilling Machines For Removing Metal, Numerically Controlled, Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84592900 | Drilling Machines For Removing Metal, Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84593100 | Boring-Milling Machines For Metal, Numerically Controlled, Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84593900 | Boring-Milling Machines For Metal, Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84594100 | Other boring machines Numerically controlled | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84594900 | Numerically controlled, nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84595100 | Milling Machines, Knee-Type, For Metal, Numerically Controlled | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84595900 | Milling Machines, Knee-Type, For Metal (Excl. Numerically Controlled) | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84596100 | Other Milling Machines For Metal, Numerically Controlled (Excl. Knee-Type) | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84596900 | Other Milling Machines For Metal, Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84597000 | Threading Or Tapping Machines For Metal, Worked By Removing Metal, Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84601200 | Flat-surface grinding machines Numerically controlled | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84601900 | Flat-Surface Grinding Machines, 0.01mm Accuracy, Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84602200 | Centreless grinding machines, numerically controlled | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84602300 | Other cylindrical grinding machines, numerically controlled | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84602400 | Other, numerically controlled | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84602900 | Grinding Machines, Nes, Accurate To 0.01mm | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84603100 | Sharpening (Tool Or Cutter Grinding) Machines, Numerically Controlled | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84603900 | Sharpening (Tool Or Cutter Grinding) Machines, Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84604000 | Honing Or Lapping Machines, For Working Metal | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84609000 | Other Machines For Deburring, Grinding, Polishing, Etc, Metal, Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84612000 | Shaping Or Slotting Machines For Working Metal Or Cermets | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84613000 | Broaching Machines For Working Metal Or Cermets | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84614000 | Gear Cutting/Grinding/Finishing Machines For Working Metal Or Cermets | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84615000 | Sawing Or Cutting-Off Machines For Working Metal Or Cermets | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84619000 | Other Machine Tools Working By Removing Metal Or Cermets,Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84621100 | Closed die forging machines | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84621900 | Other Than Closed die forging machines | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84622200 | Profile forming machines | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84622300 | Numerically controlled press brakes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84622400 | Numerically controlled panel benders | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84622500 | Numerically controlled roll forming machines | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84622600 | Other numerically controlled bending, folding, straightening or flattening machines | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84622900 | Bending, Folding, Straightening Or Flattening Machines (Incl. Presses) | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84623200 | Slitting lines and cut-to-length lines | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84623300 | Numerically controlled shearing machines | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84623900 | Shearing Machines (Incl. Presses), Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84624200 | Numerically controlled | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84624900 | Punching Or Notching Machines (Incl. Presses), Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84625100 | Machines for working tube, pipe, hollow section and bar...Numerically controlled | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84625900 | Machines for working tube, pipe, hollow section Excluding Numerically controlled | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84626100 | Cold metal working presses : Hydraulic presses | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84626200 | Cold metal working presses :Mechanical presses | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84626300 | Cold metal working presses : Servo-presses | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84626900 | Cold metal working presses :, NES | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84629000 | Machine-tools (Including presses) for working metal by... not specified above NES | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84631000 | Draw-Benches For Bars, Tubes, Profiles Or The Like | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84632000 | Thread Rolling Machines For Working Metal, Without Removing Material | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84633000 | Machines For Working Wire, Without Removing Material | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84639000 | Other Machine-Tools For Working Metal, Without Removing Material, Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84641000 | Sawing Machines, For Workingstone, Ceramics, Concrete, Etc | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84642000 | Grinding Or Polishing Machines, For Working Stone, Ceramics, Etc | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84649000 | Machine-Tools For Working Stone, Ceramics, Concrete, Etc | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84651000 | Machines Which Can Change Operation Without Changing Tools | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84652000 | Machining centres | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84659100 | Sawing Machines For Working Wood, Cork, Bone, Hard Rubber, Etc | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84659200 | Planing, Milling Or Moulding Machines For Working Wood, Cork, Bone, Etc | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84659300 | Grinding, Sanding Or Polishing Machines For Working Wood, Cork, Etc | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84659400 | Bending Or Assembling Machines For Working Wood, Cork, Bone, Etc | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84659500 | Drilling Or Morticing Machines For Working Wood, Cork, Bone, Etc | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84659600 | Splitting, Slicing Or Paring Machines For Working Wood, Cork, Bone, Etc | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84659900 | Other Machine-Tools, Nes, For Working Wood, Cork, Bone, Hard Rubber, Etc | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84661000 | Tool Holders And Self-Opening Dieheads | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84662000 | Work Holders For Machine-Tools | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84663000 | Dividing Heads And Other Special Attachments For Machine-Tools | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84669100 | Parts And Accessories For Machines Of 84.64 | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84669200 | Parts And Accessories For Machines Of 84.65 | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84669300 | Parts And Accessories For Machines Of 84.56 To 84.61 | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84669400 | Parts And Accessories For Machines Of 84.62 To 84.63 | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84671100 | Pneumatic Tools, Rotary Type, For Working In The Hand | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84671900 | Pneumatic Tools (Excl. Rotary Type), For Working In The Hand | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84672100 | DRILLS OF ALL KINDS;WITH SELF CONTAINED ELECTRIC MOTOR | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84672200 | SAWS; WITH SELF-CONTAINED ELECTRIC MOTOR | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84672900 | TOOLS FOR WORKING IN THE HAND;EXCLUDING DRILLS AND SAWS | 1 | 0 | 15 | 2 | 0 | 5 | 23.2% |
| 84678100 | Chain Saws With Non-Electric Motor | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84678900 | Tools for working in the hand, with non-electric motor, nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84679100 | Parts Of Chain Saws | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84679200 | Parts Of Pneumatic Tools | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84679900 | Parts Of Hand-Tools, With Non-Electric Motor, Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84681000 | Hand-Held Blow Pipes For Soldering, Brazing Or Welding | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84682000 | Gas-Operated Machinery And Apparatus, For Soldering, Brazing | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84688000 | Machinery And Apparatus For Soldering, Brazing Or Welding, Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84689000 | Parts Of Soldering, Brazing Or Welding Machinery And Apparatus | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84701000 | Electronic calculators capable of operation ... machines with calculating functions | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84702100 | Electronic Calculating Machines, Nes, With A Printing Device | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84702900 | Electronic Calculating Machines, Nes, Without A Printing Device | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84703000 | Calculating Machines (Excl. Electronic) | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84705000 | Cash Registers | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84709000 | Postage-Franking Machines, Ticket-Issuing Machines, Etc | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84713000 | Portable Digital Adp Machines,Wt<=10 Kg,Comp.At Least Cpu,Keyboard&Display | 10 | 0 | 0 | 5 | 0 | 5 | 20.5% |
| 84714100 | Nonportable Adp Machines,Comprisng At Least Cpu & I/O Unit In Same Housing | 5 | 0 | 0 | 5 | 0 | 5 | 15.25% |
| 84714900 | Non-Portable Adp Machines, Nes, Presented In The Form Of Systems | 5 | 0 | 0 | 5 | 0 | 5 | 15.25% |
| 84715000 | Processing units other than those of subheading 8471.41 or 8471.49, whether or | 5 | 0 | 0 | 5 | 0 | 5 | 15.25% |
| 84716010 | Adp Input/Output Units Whether/Not Containg. Storage Units In Same Housing | 5 | 0 | 15 | 5 | 0 | 5 | 31% |
| 84716090 | Adp Input/Output Units Whether/Not Containg. Storage Units In Same Housing | 5 | 0 | 0 | 5 | 0 | 5 | 15.25% |
| 84717000 | Automatic Data Processing Machine Storage Units | 5 | 0 | 0 | 5 | 0 | 5 | 15.25% |
| 84718000 | Other Units Of Automatic Data Processing Machines Nes | 5 | 0 | 0 | 5 | 0 | 5 | 15.25% |
| 84719000 | Magnetic or optical readers; machines for transcribing data onto data media...nes | 5 | 0 | 0 | 5 | 0 | 5 | 15.25% |
| 84721000 | Hectograph Or Stencil Duplicating Machines | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84723000 | Machines For Dealing With Mail | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84729010 | Office machines (incl. coin-sorting/counting/wrapping machines...) , nes | 5 | 0 | 15 | 5 | 0 | 5 | 31% |
| 84729090 | Office machines (incl. coin-sorting/counting/wrapping machines...) , nes | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84732100 | Parts & Accessor. Of The Electronic Calculating Of 8470.10,8470.21,8470.29 | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84732900 | Parts And Accessories Of Machines Of 8470.30 To 8470.90 | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84733000 | Parts And Accessories Of The Machines Of 84.71 | 5 | 0 | 0 | 0 | 0 | 5 | 10.25% |
| 84734000 | Parts And Accessories Of The Machines Of 84.72 | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84735000 | Parts/acss equally suitable for use with the mach of >2= of hdgs 84.70 to 84.72 | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84741000 | Sorting, Screening, Separating Or Washing Machines For Earth, Stone | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84742000 | Crushing Or Grinding Machines For Earth, Stone, Ores, Etc | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84743100 | Concrete Or Mortar Mixers | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84743200 | Machines For Mixing Mineral Substances With Bitumen | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84743900 | Mixing Or Kneading Machines For Earth, Stone, Ores, Etc | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84748000 | Other Machinery For Earth, Stone, Ores, Etc, Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84749000 | Parts Of Machinery Of 84.74 | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84751000 | Machines For Assembling Electric Lamps, Tubes... In Glass Envelopes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84752100 | Machines For Making Optical Fibres And Preforms Thereof | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84752900 | Machines For Manufacturing/Hot Working Glass/Glassware(Exc.Optical Fibres) | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84759000 | Parts Of Machines Of 84.75 | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84762100 | Automatic Beverage-Vending Machines, With Heating Or Refrigerating Devices | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84762900 | Automatic Beverage-Vending Machines,Without Heating/Refrigerating Devices | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84768100 | Automatic Vending Machines Wth Heatng/Refrigertng Devices(Exc.Bev.Machines | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84768900 | Automatic Vending Machines Without Heating/Refrigerating Devices,Nes | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84769000 | Parts For Automatic Goods-Vending Machines | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84771000 | Injection-Moulding Machines For Working Rubber Or Plastics, Etc | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84772000 | Extruders For Working Rubber Or Plastics And Making Products Thereof | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84773000 | Blow Moulding Machines For Working Rubber Or Plastics, Etc | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84774000 | Vacuum Moulding Machines And Other Thermoforming Machines For Rubber | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84775100 | Machinery For Moulding Or Retreading Pneumatic Tyres | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84775900 | Machinery For Moulding Or Forming Rubber Or Plastics, Etc, Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84778000 | Other Machinery For Working Rubber/Plastics Or Making Products Thereof,Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84779000 | Parts Of Machinery For Working Rubber Or Plastics, Etc | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84781000 | Machinery For Preparing Or Making Up Tobacco, Nes | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84789000 | Parts Of Machinery Preparing Or Making Up Tobacco | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84791000 | Machinery For Public Works, Building..., Having Individual Functions | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84792000 | Machinery For The Extraction/Preparation Of Animal/Vegetable Fats Or Oil | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84793000 | Machinery For Treating Wood Or Cork, Having Individual Functions | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84794000 | Rope Or Cable-Making Machines | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84795000 | Industrial Robots, Nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84796000 | Evaporative Air Coolers | 25 | 0 | 15 | 5 | 3 | 5 | 58.6% |
| 84797100 | Passenger boarding bridges of a kind used in airports | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84797900 | Other Passenger boarding bridges: | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84798100 | Machines For Treatng Metal,Inc.Elec.Wire Coilwinders,Individual Functions | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84798200 | Machines For Mixing,Kneading,Crushing,Grinding,Having Individual Functions | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84798300 | Cold isostatic presses | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84798900 | Machines, having individual functions, nes | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84799000 | Parts Of Machines Having Individual Functions Of Hs Heading 8479 | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84801000 | Moulding Boxes For Metal Foundry | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84802000 | Mould Bases | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84803000 | Moulding Patterns | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84804100 | Injection Or Compression Type Moulds For Metal Or Metal Carbides | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84804900 | Moulds For Metal Or Metal Carbides (Excl. Injection Or Compression) | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84805000 | Moulds For Glass | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84806000 | Moulds For Mineral Materials | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84807100 | Injection Or Compression Type Moulds For Rubber Or Plastics | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84807900 | Moulds For Rubber Or Plastics (Excl. Injection Of Compression) | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84811011 | Pressure-reducing valves,... not exceeding 1 inch Pressure regulator/valve for LPG | 5 | 0 | 15 | 5 | 0 | 5 | 31% |
| 84811019 | Pressure-reducing valves,... not exceed 1 inch, Excl. Press. regulator/valve for LPG | 25 | 0 | 15 | 5 | 3 | 5 | 58.6% |
| 84811090 | Exclu. Inner Diameter not exceeding 1 inch | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84812010 | Valves for oleohydraulic or pneumatic transmission, inner diameter not exceeding 1 inch | 25 | 0 | 15 | 5 | 3 | 5 | 58.6% |
| 84812090 | Valves for oleohydraulic or pneumatic transmissions,Excl.Inner diameter not excee. 1 inc | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84813011 | Check (nonreturn) valves, inner diameter <= 1 inch | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84813019 | Check (nonreturn) valves, inner diameter <= 1 inch | 25 | 0 | 15 | 5 | 3 | 5 | 58.6% |
| 84813090 | Check (nonreturn) valves, Excl. Inner Diameter <= 1 inch | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84814011 | Safety or relief valves, Inner diameter <= 1 inch., Safety or relief valve for LPG | 5 | 0 | 15 | 5 | 0 | 5 | 31% |
| 84814019 | Safety or relief valves, Inner dia. <= 1 inch., Excl. Safety or relief valve for LPG | 25 | 0 | 15 | 5 | 3 | 5 | 58.6% |
| 84814090 | Safety or relief valves, Excl. diameter <= 1 Inch | 1 | 0 | 0 | 5 | 0 | 5 | 11.05% |
| 84818010 | Inner-Tube Valves For motorized or non-motorized vehicles | 5 | 0 | 15 | 5 | 0 | 5 | 31% |
| 84818021 | Hand diaphragm valve | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84818029 | Hand diaphragm valve | 25 | 0 | 15 | 5 | 3 | 5 | 58.6% |
| 84818090 | Inner Diameter <1 inch,nes | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84819010 | Parts of taps and cocks | 25 | 0 | 15 | 5 | 3 | 5 | 58.6% |
| 84819090 | Parts of taps and cocks, NES | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84821000 | Ball Bearings | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84822000 | Tapered Roller Bearings, Including Cone And Tapered Roller Assemblies | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84823000 | Spherical Roller Bearings | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84824000 | Needle Roller Bearings | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84825000 | Other Cylindrical Roller Bearings (Excl. Needle) | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84828000 | Ball Or Roller Bearings (Incl. Combined Ball/Roller Bearings), Nes | 25 | 0 | 15 | 5 | 3 | 5 | 58.6% |
| 84829100 | Balls, Needles And Rollers | 5 | 0 | 15 | 5 | 0 | 5 | 31% |
| 84829900 | Parts Of Ball Or Roller Bearings (Excl. Balls, Needles And Rollers) | 5 | 0 | 15 | 5 | 0 | 5 | 31% |
| 84831000 | Transmission shafts (incl. cam and crank shafts) and cranks | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84832000 | Bearing housings, incorporating ball or roller bearings | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84833000 | Bearing Housings, Nes; Plain Shaft Bearings | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84834000 | Gears and gearing; ball or roller screws; gear boxes and other speed changers | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84835000 | Flywheels And Pulleys (Incl. Pulley Blocks) | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84836000 | Clutches And Shaft Couplings (Incl. Universal Joints) | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84839000 | Parts Of Transmission Shafts, Cranks, Bearing Housings, Gears, Etc | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84841000 | Gaskets... Of Metal Combined With Other Materials Or >1 Metal Layer | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84842000 | Mechanical Seals | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84849000 | Sets Or Assortments Of Gaskets And Similar Joints | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84851000 | Machines for additive manufacturing, By metal deposit | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84852000 | Machines for additive manufacturing.,By plastics or rubber deposit | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84853000 | Machines for additive manufacturing By plaster, cement, ceramics or glass deposit | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84858000 | Machines for additive manufacturing, NES | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84859000 | Machines for additive manufacturing. Parts | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84861000 | Machines and apparatus for the manufacture of boules or wafers | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84862000 | Machines & apparatus for the mfg.of semiconductor dev. or of electronic integr | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84863000 | Machines and apparatus for the manufacture of flat panel displays | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84864000 | Machines and apparatus specified in Note 9 (C) to this Chapter | 5 | 0 | 15 | 5 | 0 | 5 | 31% |
| 84869000 | Parts and accessories | 1 | 0 | 15 | 5 | 0 | 5 | 26.2% |
| 84871000 | Ships' or boats' propellers and blades therefore | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
| 84879000 | Machinery Parts other than ships' or boats' propellers and blades therefore | 10 | 0 | 15 | 5 | 0 | 5 | 37% |
Source: National Customs Tariff FY2024-25, National Board of Revenue. TTI = Total Tax Incidence, NBR's compounded all-in figure. Reference only, not customs advice.
Frequently asked questions
- What is the import duty on machinery in Bangladesh?
- The median chapter 84 line carries 26.2% Total Tax Incidence — among the lowest in the tariff, because capital machinery imports are policy-favoured. Some production equipment enters at just 5%.
- What about laptops and computers?
- Portable data-processing machines sit in chapter 84 and are taxed near the chapter's low end, far below consumer electronics like phones.
- Why are air conditioners an exception?
- AC units and their indoor/outdoor components carry 212.2% TTI — they are treated as luxury consumption rather than machinery.
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