East African Community Common External Tariff
Curated by Viva Africa Consulting Team
Statutes
Summary
Key Content and Structure:
Source and Amendment: It is based on the Nomenclature established under the International Convention on the Harmonized Commodity Description and Coding System, approved in June 1983, and amended as of January 1, 2002.
Handbook Inclusions: The Handbook includes the General Rules for the Interpretation of the Harmonized System, abbreviations and symbols, Section, Chapter and Subheading Notes, and the headings and subheadings.
Data Columns: The document's tables are structured as follows:
First column: Four-digit heading number.
Second column: Eight-digit Harmonized System (H.S.) Code/Tariff Number.
Third column: Description of the headings (in bold) and subheadings.
Fourth column: Unit of quantity for statistical reporting.
Fifth column: Applicable Common External Tariff rates.
Classification Rules (General Interpretation Rules):
Classification is determined by the terms of the headings and relative Section or Chapter Notes.
Rule 2(a) includes incomplete, unfinished articles with the essential character of the complete article, and articles presented unassembled or disassembled.
Rule 3 specifies classification for goods classifiable under two or more headings, preferring the most specific description.
Rule 6 states that classification in subheadings is determined by their terms and related Subheading Notes.
Sections and Chapters (I-II preview):
SECTION I: LIVE ANIMALS; ANIMAL PRODUCTS (Chapters 1-5). This section includes live animals (Chapter 1), meat and edible meat offal (Chapter 2), and fish and aquatic invertebrates (Chapter 3).
SECTION II: VEGETABLE PRODUCTS (Chapters 6-7 preview). This section includes live trees and other plants (Chapter 6) and edible vegetables and certain roots and tubers (Chapter 7).
Tariff Rates: Most live animals and meat products listed have a 25% tariff rate, except for pure-bred breeding animals (0%). Milk and cream not concentrated (Heading 04.01) have a 60% rate, while many other dairy products and fish products have a 25% rate.