Tariff and Custom

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A tariff is a tax on imported goods which is also known as custom.

There are different custom charge for United Arab Emirates for different kind of products.

The rate of customs duty is 5 per cent of the value of goods plus Cost Freight Insurance. It is 50 per cent on alcohol and 100 per cent on cigarettes. Refer to: The Unified Customs Tariff for GCC States 2022 – ICP.

The general VAT rate is 5% and applies to most goods and services, with some goods and services subject to a 0% rate or an exemption from VAT.

Permitted Luggage & Items

​​​Permitted Customs-Exempted Items

Passengers are permitted to bring the following items into Dubai without paying customs duty:

  • Gifts whose value does not exceed AED 3,000.
  • The Number of cigarettes should not exceed (400) cigarettes, (50) cigars, (500) grams of tobacco (minced or pressed for pipes), minced or pressed tobacco for smoking, tobacco or mild-tasting tobacco. Exceeding the above will be dutiable.
  • The amount of alcoholic beverages and beers should not exceed 4 liters of alcohol beverages, or 2 cartons of beer (each consisting of 24 cans, not exceeding 355 ml for each can or its equivalent).

Permitted Customs-Exempted Luggage

  • Passenger’s personal belongings are permitted entry and shall be exempted from customs fees.
  • Still and moving image video cameras with their appropriate tapes, films and accessories.
  • Cash money, currencies and travelers cheques altogether less than AED 6​0,000 and the passenger’s age shall not be less than 18 years old.
  • Radio systems, combined broadcasting apparatus, CD and DVD players with agreeable quantities.
  • Agreeable quantities of projectors for displaying slides and films including accessories.
  • Telescopes.
  • Mobile telephone.
  • Portable TV sets.
  • Computers including laptops.
  • Baby strollers.
  • Portable music equipment.
  • Sports equipment.
  • Portable typing sets.
  • Portable calculators.
  • Disabled wheelchairs and cars.

Conditions for Exemption

The following conditions shall be in force for the duty exemption for the above:

  1. Baggage and gifts must be of a personal nature and not in commercial quantities.
  2. The passenger should not be a frequent traveler with goods on a regular basis, or a member of the respective conveyance crew.
  3. Passengers must be above 18 years of age for carrying allowable cigarettes or alcoholic beverages into the country.
  4. The aforementioned conditions apply to whoever accompanies the passenger.

Banned Items

  1. All kinds of Narcotic drugs (Hashish, Cocaine, Heroin, Poppy Seeds, Hallucination Pills, etc..).
  2. Goods intended to be imported from boycotted countries.
  3. Goods from Israeli origin or bearing Israeli trademarks or logos
  4. Crude Ivory and Rhinoceros horn.
  5. Gambling tools and machineries.
  6. Three layers fishing nets.
  7. Original engravings, prints, lithographs, sculpture and statues in any material.
  8. Used, reconditioned and inlaid tires.
  9. Radiation polluted substances.
  10. Printed publications, oil paintings, photographs, pictures, cards, books, magazines stony sculptures and mannequins which contradict Islamic teachings, decencies, or deliberately implying immorality or turmoil.
  11. Any other goods, the importation of which is prohibited under the authority of U.A.E. customs laws or any other laws in the country.
  12. Forged and duplicate currency.
  13. Cooked and home-made foods.

Items exempted from customs duties

As per ICP, travellers may bring in the following items without being required to pay any taxes or duties:

  • telescopes
  • movie projection devices and relevant accessories
  • radio, CD players and CDs
  • ·video and digital cameras and their tapes for personal use
  • portable music instruments
  • cell phones
  • TV and receiver, one each
  • strollers
  • personal sports equipment
  • portable computers and printers
  • calculators
  • wheelchairs and vehicles of people of determination (people with special needs)
  • medication for personal use, that is in compliance with the applicable regulations
  • clothes, toiletries and luggage of personal nature.
  • personal jewellery.

Personal belongings of passengers are permitted entry and shall be exempted from customs fees if the passenger meets the following conditions:

  • value of gifts, perfumes and personal luggage does not exceed AED 3,000
  • luggage and gifts must be of limited quantity and not in commercial ones
  • passenger should not be a frequent traveller with goods on a regular basis, or a member of the respective conveyance crew.

As per Passenger Custom Guide (PDF, 759 KB) issued by Government of Dubai, the following permitted items are exempted from customs duties and will be allowed entry:

  • A total number of 200 cigarettes, or 50 cigars or 500 grams of tobacco (minced or pressed for pipes) or minced/pressed tobacco for smoking, tumbâk (pure tobacco) or hookah molasses
  • Alcoholic beverages not exceeding 4 litres or 2 cartons of beer, each consisting of 24 cans not exceeding 355 ml for each can.

Customs duty will be levied on quantities and values in excess of the limits provided above, in addition to VAT.

Average custom price for all kind of products for all countries:

Largefurniture=60% Lightingandmore=30%
Tools and Utility= 5% Hygiene and clean-20% Skincareandbeauty-20% Toysandbabyproducts:10% Sports and fitness= 5% Food and beverage= 30%
NutritionandHeathcare=30% Books=10% Autoaccessories=33% Mobile:=18%
Laptops=13% Tablets=30%
Camera=30% Television=55% WashingMachine=30% Refrigerator=30% A/C=60%
KitchenAppliances=29% Home appliances=30% SeasonalAppliances=30% Microwaves=30% Clothes=35.60% Kitchenanddining=30% Home Furnishing=30% HomeDécor=30%
2.Computer,Laptops, Tablets,iPad,Kindle 0
3DPrinters 46
Adhesivedressingsand otherarticleshavingan
adhesivelayer 46
Adhesivetapeof awidth notexceeding20cm 92
Adhesivesbasedon polymersofplasticsor
rubber 92
Agarbatti 92
Aircompressorsmounted onawheeledchassis for
towing 45
AirConditioners 136
AirConditionersParts 136
AirfiltersforMotor
Vehicles 68
Air Humidifiers Or Dehumidifiersandparts
thereof 22
Airpumps(handorfoot
operated) 22
AirPurifier,AirFilter,Air
Freshners 45
Albumsforcollection paperorpaperboard 136
Alltypesofplasticitems 136
AluminumPicnicTable,
furniture 136
Amplifiers 70
Anvils;portableforges; handorpedaloperated grinding wheels with
frameworks 22
Archeryarticlesand
equipment 45
Arrowsforarchery 22
Artistsbrushes,writing brushesandcosmetics
brushes 45
Babybottlenipples 22
Babycarriages,baby strollersandpartsthereof. 69
BabyFood, InfantFood, Cerelac,Cereal 22
Babymonitor 45
Babyseat 136
Badgesinthepiecetextile material embroidered withoutvisibleground
68
Ballpointpens 68
Ballasts for discharge lampsortubes,fluorescent
lamps 68
Ballons 36
Ballsbowling 22
Bar-codeerasershand-held
22
Beauty&skincare
preparations 91
Bedlinen,tablelinen, toiletlinenandkitchen
linen 68
BedSheets,Pillowcover,
BedNets 68
Bicyclebells 22
Bicycleparts&accessories
22
Bicyclesandothercycles,
notmotorized 22
Binoculars,monoculars, otheropticaltelescopes 68
Blacktea 136
Blankets(otherthan
electricblankets) 68
Blender, Vitamix, Nutribullet,KitchenMixer 68
BloodPressureMonitor, MedicalSupplies 22
Blow lamps 22
BodyLotion,cream,lip
balm 94
Braces dental (orthodontics appliances) 22
Brakesandservobrakes;
partsthereof 91
Briefcases,Suitcases, Schoolbags,backpack,
handbag 91
Brushesforfloorpolishers waxersorvacuumcleaners
45
Brushes for grooming animals,babybottlebrush
45
Brushesforroadsweepers
45
Bumpersandpartsthereof
91
Butter 68
Buttons,press-fasteners, snap-fastenersandpress- studs,buttonmouldsand
otherpartsoftheseart 68
Cabinetsfilingmetalfloor
standing 136
Cables-USB,Computer Cablesandsoforth 68
Calculators electronic battery-operatedorsolar-
powered 0
Cameraaccessories,tripod,monopod, gimbal 22
Cameralens,projector lens,camerafilters 22
Camerasofakindusedfor preparingprintingplatesor
cylinders 22
Cameras specially designedforunderwater useforaerialsurveyorfor medical or surgical
examinati 22
CaneSugar 68
Canopy,mountingand
fittingsofmetal 45
capacitorskit 22
Carvideoplayer 45
Cardsfestiveandgreeting
91
Carpetsandothertextile floor coverings tufted whetherornotmadeupOf
woolorfineanimalhair 136
Carriagesfor disabled person,Wheelchair 22
Cartridgesforballpoint
penofplastics 22
Cartridgesforballpoint penotherthanofplastics 22
Castoroilanditsfractions
45
Castors 45
Ceramic tableware kitchenware other household articles and toiletarticlesotherthanof
porcelaino
68
Chandeliersandother electricceilingorwall
lightingfittings,lamps,
Light
91
Cheesespread
68
Chewinggum,Candy
136
Cigarettelighters,pocket
lightersandpartsthereof
45
Cleaningpowder,fluid
(notforbody)
91
Clothes,Sarees,Kurta,
Lehenga,shirts,pants
91
Clothing accessories, gloves,socks,ties,shawls, scarves,mufflers,
handkerchiefs
91
Clothingitemsmen’sand
women’s
91
Clutchesandpartsthereof
91
CNCMachine
22
Coastersofwood
68
Coconutoil
68
Coffeeorteamakers
68
CoinCollectionexcluding
antiquecoinCollection
45
Collimator
22
Combs,hair-slidesandthe like;hairpins,curlingpins, curlinggrips,hair-curlers
68
Compasssaws
22
Computeradapters
22
Computercasing
0
Computerharddisc,
external,Flashdrive
22
Computerharddrive
external 22
Computermonitor 159
Computermouse 0
Computerparts 12
ComputerRAM 0
Computer, Laptops, Tablets,iPad,Kindle 0
Computerslanguage
translator 12
Condomsrubber 51
Connectors for optical fibresopticalfibrebundles
orcables 38
CookingAppliances,Plate Warmers,Cooker 25
CopperItems 25
Cottonseeds 38
Couplingsshaftexcluding formotorvehicle 38
Curtains(includingdrapes) andinteriorblinds;curtain
orbedvalances
38
Dairyspreads
77
Defrosterswindscreen
electricexcludingfor
motorvehicles
12
Demagnetizer
12
Demisterswindscreen
electricexcludingfor
motorvehicles
12
Dentists’barbers’orsimilar
chairsandpartsthereof
12
Detectorsmetalelectric
12
Dictionarieselectronic
12
DietarySupplements,
Vitamins
51
Distemperbrushes
25
Dogorcatfood
38
Domesticfoodgrinder
38
Doorlocks,Smartlocks 25
Doorbell 25
Drillingthreading, wrenchesortappingtools 12
Driveaxleswithdifferential whether or not provided with other transmission componentsandnondrivi
51
Drums,xylophones,
cymbals,castanets 12
Dry skin wipes, strips, patches,disinfectedwipes
51
E-Bookreader 12
E-books,giftcards 0
Electricblankets 38
ELECTRIC BREAST PUMP[FORSUCTION OF MILK FOR NEW
BORNBABIES] 12
Electricbreastpump[milk suctionfornewborn] 12
Electricchainsaws 25
Electricfenceenergisers 12
Electricjuicerdough kneadersfoodmixer electricfloorpolishers 38
Electricsoundamplifier
sets 39
Electricsteamsterilizer,
Bottlewarmer 38
Electrictabledeskbedside or floorstanding lamps
51
Electricalmachineswith translationordictionary
functions 12
ElectricalPlugs, switches, connectors&Sockets 38
Electricitymeters 25
Electroniccigarwith
nicotine 12
Electroniccigarwithout nicotine
12
Electroniccigarette
12
Electroniccigaretteparts
0
Electroniccigarettewith nicotine
12
Electroniccigarette without nicotine
12
Electronicsmokingdevices
withorwithoutcartridges
0
Electronicsmokingpipe
withnicotine 12
Electronicsmokingpipe withoutnicotine 12
Electronics 0
EmbroideryMachine,SewingMachine Digital 0
Energisersfenceelectric 12
Entraocularlenses 77
Equipment for general physical exercise, gymnastics,athletics,other sports including table
tennis 12
Equipmentforswimming poolsandpaddlingpools 12
EyeDrop 25
Eye,lipsmakeup
preparations 53
Fabricsknittedor
crocheted 25
Facemasks 25
Fan,TableFan,Ceiling
Fan 38
Featherduster 25
Feedscompleteforpoultry
12
Fishingrods,fishhooks and other line fishing tackle,fishinglandingnets
12
Flightdatarecorders 12
Floorcloths,dishcloths, dusters and similar
cleaningcloths 25
Flourmealandpowder 25
Fluxmeterswithouta
recordingdevice 12
FoodItems 51
Food:saucesand
preparations 38
Footwear,Shoes,Skiboots
77
Forcameras
77
Framesandmountingsfor spectacles,gogglesorthelike, and parts thereof.
25
Fryersdeepelectric domestic
38
Furnitureofbambooor rattan
77
Furnitureofplastics
77
Fuses
38
Gasmeters
38
Gasorsmokeanalysis apparatus
12
Gearboxesandpartsthereof
51
Germofcerealswhole rolledflakedorground
38
Glues
25
GoogleChromecast,Apple TV, Amazon Fire TV, Roku
12
Gravelgranite
25
Greentea
77
Hairdryers,hairclippers, hair trimmer, electric shaver
38
HairRegrowthSpray, Rogaine
51
Hammersandsledge hammers
12
Handsievesandhand
riddles. 12
Handtools(IncludingGlass Cutters)AndPartsThereof, Nesoi, Of
Basemetal 12
Hangersclotheswooden 38
Hat,Caps,HoodsOfFelt 38
Headphones,Earphones,
AirPods 39
Heatpaper,paperroll,
paperboard 51
HeavyitemsfromIndia 38
HerbalTea 38
Highlighters 12
Horlicks,Bournvita,Milo 38
Hosesvulcanisedrubber reinforcedorcombined onlywithtextilematerials
withfittingsexcludingh 77
Householdtools 38
Iceskatesandrollerskates including skating boots with skates attached
12
Imitationjewellery,
ArtificialJewellery 25
Incubatorspoultryelectricallyoperated
12
Inkpads
13
Instantprintcameras
13
Instrumenttransformers
notexceed5kVA
40
Insulation,Insulating
material
40
Isopropylalcohol
26
Jackshorizontalaction
hydraulic
26
Joystick
13
Keyringsofsteeloriron
40
Keyboardforpersonal
computer.
0
Keyboardpipeorgans, accordions,clarinets, trumpets,bagpipers 13
Kieserite,EpsomSalts 26
Kitchenwarestainlesssteel
53
Knives-Non-FixedBlades
26
Labelsorstickers 40
Lampholders 40
Lamps,Torches,Flashlight
41
Lamps,Torches,
Flashlight,parts 26
Laptopstand,tabletstand,
mobilestand 26
LCDwithtouchscreen (partofmobilephone) 26
Leathercase,leatherbook cover, leather mat and othermaterialsofleather
40
Levelssurveyors 13
Lifejacketsandlifebelts 26
Lights,bulbs,lamps 53
Liquidmeters 26
Locksparts 26
Loupesbinocular
ophthalmic 13
Machineselectrolysis 0
Machineselectrophoresis 0
Machineselectroplating 0
Machines for curing materialbyultra-violet duringmanufacturingof
PCB/PWBsorPCAs 13
Machinesother electrical havingindividualfunctions 23
Magnets 46
Magnifyingglasses 23
Makeuppreparations&Cosmeticsitems 96
Maskingtapeotherplastic
139
Massageapparatus 23
Mattresssupports 139
Mattresses of cellular rubberorplasticswhether
ornotcovered 139
Medicinedropper 23
Metaldetector 23
Metalfurnitureofakind
usedinoffices 139
Metalpolish,glasspolish 69
MicrophoneCondenser 46
Microphones 46
Microphones,microphones
stands 46
Microtomes;partsand
accessories 23
Minedetector 23
Minedetonatorselectrical 23
Misc.Items 69
Mobiles Phone, Other ThanPushButtonType 23
Mop 46
Motor vehicle body parts andaccessories 93
Mugsporcelainorchina
claytableware 69
Musical Instruments (Piano,Guitar,Violins,
etc) 69
Mustardseeds 46
Name-platesbasemetal 46
Manicureorpedicure preparations
69
Manicureorpedicuresets andinstruments(including nail files)
46
Mannequin
69
Manostats
69
Markerpen
23
Markersfelt-tipped
23
Naturalhoney
69
Networkswitchesandrouters
23
Noisereductionunitsfor soundrecordingelectric
23
Nonelectricallampsand lighting fittings
23
Nursingpumps
69
Oatmeal
69
Oats
69
Organiccomposite solvents
69
Originalengravings,prints, and lithographs.
46
Originalsculpturesand statuaryinanymaterial.
46
Oscilloscopescathode-ray
23
Otherclockorwatchparts,
WallClock 46
OtherContactlenses 23
Otherelectriclampsandlightingfittings
93
Otherimageprojectors 23
Othermetalfurniture 139
Othermicroscopes 23
Other microscopes for photomicrography cinephotomicrography or microprojection 23
Otherpartsforelectrical machines&apparatusnes
0
Otherwoodenfurniture 139
Outdoorgamesequipments
46
Outersolesandheelsof
rubberorplastics 46
Ozonegenerator 23
Padspaint 46
Pagerprogrammer 23
Paintbrushes 46
Paintings,Drawings,Wall Art, Poster
46
Paperknivesletteropeners erasing knives pencil sharpeners and blades therefor
46
ParchmentPaper(baking item)
69
Particleaccelerators
46
Partsforwetprocessing equipmentforremoving materialbyimmersionof
chemicalor
electrochemical
0
Partsof electrical transformersstatic converters
23
Parts of equipment for removalcuringorphysical deposition etc
0
Parts of integrated receivers/decodersfor direfctbroadcastmulti- mediasystemsincl
subassemblies
0
Partsofmusical instruments
23
Partsofsignalgenerators&otherparticleaccelerators
0
Pencilsmechanical
23
Pencilspropellingor sliding
23
Pencils,crayons,pencil leads,pastels,drawing charcoals, writing or
drawingchalksandtailors’
c
23
Pensfelt-tipped
23
Pensfountain
23
PensIndianinkdrawing
23
Pensstylograph
23
Percussion hammers, stethescopesandpartsof
stethescopes 23
Perfumedbathsaltsand otherbathpreparations 69
PerfumesandEaude
toilette 69
Personal deodorants and antiperspirants 46
Phonecase,cameracase, CDcase,PhoneCover, iPadcase,Laptopcase
93
Pianos,keyboardstringed
instruments 23
PipesOtherofcircular cross-sectionofironor
non-alloysteelOther 93
Planeschiselsgougesand similarcuttingtoolsfor
workingwood 23
Plasticflowers 93
Plasticscanningcards 163
Playingcards 93
Poppyseeds 46
Portablecharger,batteries, lithium ion batteries
93
PortableSauna,Steam 69
potassiumnitrate 46
Powders,Liquids 69
Powerdrillsofallkinds 46
Powersupplyforcomputer
terminal 69
Pregnancytestkitplastics over-the-counter type
46
Preparationsforpermanent waving or straightening
69
Preparationsforuseonthe
hair 69
Presave saving or aftersave preparations 69
Printedbooks,paperback books, textbooks
46
Printer: Laser 23
prismsmorrorsandother opticalelementsofany materialmounted 23
Programmerspager 23
Projectionscreens 46
Projectors 23
Propyleneglycol 46
Pullupbar 23
Racketstennisincluding
frames 23
Radiatorsandpartsthereof
76
Razors,Blades 38
Rearviewmirrorsfor
vehicles 115
Recorderflightdata 19
Reducersnoiseindustrial 19
Refills forballpointpenof
plastics 19
Refillsforballpointpen otherthanofplastics 19
Regulatorsfuel-feedfor
turbo-jetengines 38
Remotecontrolinfra-red 19
Remote-controlapparatus infra red for radio
19
Remote-controlapparatus
infraredforTV 19
Remote-controlapparatus infraredusedinelectronic
equipment 19
Resincement 38
Road wheels and parts and accessoriesthereof 76
Robot,Robotsparts 19
Rollerspaint 38
Ropesusedtextilematerial
notsorted 57
RubberRolls 57
Sacksandbags 57
Safetyairbagswithinflater system; parts thereof
76
Safetyheadgear,hairnets,
helmet 57
Safetyseatbelts 76
Sanitarytowels(pads)and tampons, napkins and napkinliners,diapersfor babiesandsimilararticl
57
Sanitary towels and tampons napkins and napkin liners for babiesandsimilarsanitaryart icles
57
saree 19
SarojJi, 0
Scentsprays,toiletsprays and mounts and heads
therefor 57
Screenprotector:Glass 57
ScreenProtector:Plastics
134
Screwdrivers 19
Sealant 38
Seat/SaddlesForBicycles
39
Seatsofakindusedfor
motorvehicles 115
Sesameoilanditsfractions
38
Sesamumseeds 57
Setsfountainandballpoint
pen 19
Shampoos 57
Shavers,ShavingMachine
Electric 57
Sheetsandplatesof
polarisingmaterial 19
Shoebrushes 38
Signalgenerators 38
Silencers (mufflers) and exhaustpipes;partsthereof
76
Slates and boards with writingordrawingsurfaces whether or not framed.
19
Sleepingbags 76
Slidefasteners,zippersand partstherefore 57
Slideprojectors 19
SmartCard 19
Smartcard reader 19
SmartWatches 57
Smokingpipes(including pipebowls)andcigaror cigaretteholdersandparts
thereof. 76
Soaps:liquidorcreamsfor
body,face 76
Speakers 57
Spectaclelensesofglass 19
Spectaclelensesofother
materials 19
Spectacles 57
Spongebrushroller 38
Sports,Gym,Cricket,
Gloves 76
Sprayguns 19
Squeegees 38
Staticconverters,power supplies,Adapters 57
Steeringwheelssteering columns and steering
boxes;partsthereof 76
Stereoscopicmicroscopes
19
Stethoscope 19
Stoppers 57
Sunflowerseedswhether
ornotbroken. 57
Sunglasses 57
SupplementPowders 57
Suspensionsystemsand partsthereof(including shockabsorbers) 76
Synchroniserselectricfor
generators 19
Table,Kitchenware:Base
Metal 38
Table,toilet,office,
kitchenware:Glass 57
Tableclothsandserviettes
76
Tablewareandkitchenware of porcelain or china
57
Tailors’dummiesandothe layfigures;automataand otheranimateddisplays used forshopwindowdr
57
Tapestrieshand-woven
otherthancotton 57
Tarpaulins,awningsand sunblinds;tents;sailsfor boats,sailboardsorland craft;campinggoods 115
Tattoomachine 19
Telephonesetswith
cordlesshandsets 0
TelephoneVoIP,Desktop
Telephone 19
Telephonesforcellular networksor for other
wirelessnetworks 0
Televisioncameras,digital camerasandvideocamera
recorders 19
TelevisionSetLCD 134
Thermostats 57
Thinnerscomposite
organicnes 57
Toasters 57
Toiletpaper 76
Toolkits 19
Toothbrushes, shaving brushes,hairbrushes,nail brushes,eyelashbrushes
andothertoiletbrushes 38
Toothbrushesexcluding
electric 57
Toothpaste,ToothPaste
prophylactic 57
Toughened(Tempered
Glass) 115
Tourmalinepowdersemipreciousstone
38
Toys, dolls, puzzles, tricycles,scooters,pedal carsandsimilarwheeled
toys 59
Tradeadvertisingmaterial commercialcataloguesand
thelike 76
TransformersLiquid dielectrictransformers 57
Travelsetsforpersonal toilet,sewingorshoeorclothescleaning. 57
Tweezers 19
Typewriterribbons 19
Tyresforvan 76
Tyresnewformotorcars 19
Tyresofrubberusedon
bicycles 19
Tyres ofrubber used on buses,motorcycles,lorries
76
Umbrellaframesincluding framesmountedonshafts
(sticks) 19
Umbrellas,sunumbrellas 57
Vacuumcleanerelectric
steamcleaner 57
Vacuumflasksandother vacuumvesselscomplete withcases;partsthereof otherthanglassinners. 57
Vapepartsandaccessories
38
Varnishbrushes 38
Vices,clamps,clamsbase
metal 19
Videogameconsole,other
games 59
VideoGamesCD,DVD, softwareCD,Vinylrecords
19
VideoGamesCD,DVD, softwareCD,Vinylrecords
19
Videoprojectors 38
Videovizualizer 19
VinegarandSubstitutesfor vinegar obtained from acetic acid, Apple Cider
Vinegar 57
Walking-sticks,seat-sticks, whips,riding crops 19
Wallchart,Wallpaper,
Paintings 76
Wallet,keycases,purses 76
washingmachineseachofa dry linen capacity not exceeding 10 kg Fully-
automatic 115
Watchstraps,watchbands andwatchbracelets,and parts thereof.
38

Watch, Electrically operated,Mechanical
Display 57
Wheelrimsandspokes 38
WheyPowderandBar 57
Wigs:Synthetic 76
Wirebrushes 38
Woodenfurnitureofakindusedinoffices
115
Woodenfurnitureofakind usedinthebedroom 115
Woodenfurnitureofakind usedinthekitchen 115
Wrist-watches, pocket- watchesandotherwatches, including stop-watches
57
Xraytubes= 19
Yogurt,Buttermilk, CurdledMilkandcream57 Ziploc Bags 76

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