EAC COMMON EXTERNAL TARIFF - 2007-Kinyarwanda Vesrion.doc

Igitabo cy’Umuryango w’Afurika y’Iburasirazuba

UMURYANGO W'AFURIKA Y'IBURASIRAZUBA

AMAHORO YA GASUTAMO AHURIWEHO KU BICURUZWA BIVUYE HANZE Y’UMURYANGO

UMWAKA WA 2007

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Iki gitabo cyanditswe mu rurimi rw’Icyongereza na EAC, gihindurwa mu Kinyarwanda na MINEAC. Haramutse habonetse ibitumvikana neza cyangwa ibibura mu Kinyarwanda ugereranyije n’ibiri mu Cyongereza, ibyanditse mu Cyongereza ni byo bigomba kugenderwaho.

UBUFATANYE MU BYA ZA GASUTAMO

AMAHORO YA GASUTAMO AHURIWEHO KU BICURUZWA BIVUYE HANZE Y’UMURYANGO

UMWAKA WA 2007

UMUGEREKA WA I W’AMASEZERANO ASHYIRAHO UBUFATANYE MU BYA ZA GASUTAMO MU MURYANGO W’AFURIKA Y’IBURASIRAZUBA

Amasezerano Mpuzamahanga ahuza Inyito no guha Ibicuruzwa umubare ubiranga

(Umwaka wa ya 2007)

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IBIKUBIYEMO

Ijambo ry'ibanze

Amategego rusange agenga isobanuramagambo mu gushyira ibicuruzwa ku rutonde

Impine n’ibimenyetso

UMUGEREKA WA I

IGICE CYA I

INYAMASWA NZIMA; IBIKOMOKA KU NYAMASWA

Ibisobanuro byerekeye iki Gice

1 Inyamaswa nzima.

2 Inyama n’inyama zo munda ziribwa.

3 Amafi n’ibisangaru, ibinyamunjonjorerwa cyangwa ibindi biburangoro biba mu mazi.

4 Ibikomoka ku mata; amagi y'ibiguruka; ubuki bw’inzuki bw’umwimerere; ibikomoka ku nyamaswa biribwa, bidafite ahandi bisobanuye cyangwa bigaragazwa.

5 Ibikomoka ku nyamaswa, bitagize ahandi bisobanuye cyangwa bigaragazwa.

IGICE CYA II

IBIKOMOKA KU BIMERA

Igisobanuro cyerekeye iki gice

6 Ibiti bizima n'ibindi bimera; ibinyabijumba bibamo ibitunga igihingwa, imizi n'ibisa na byo; indabo n’amababi y’imitako byakaswe.

7 Imboga, imizi n'ibinyabijumba bimwe na bimwe biribwa.

8 Imbuto ziribwa, ibishishwa by'indimu cyangwa ibya meloni.

9 Ikawa, icyayi, mate n’ibirungo.

10 Ibinyampeke. 11 Ibicuruzwa bikomoka ku nganda zisya; ingano zihugutishije; amido; inulini; ibintu bisigara nyuma yo gukura amido mu

binyampeke. 12 Imbuto zivamo amavuta, imbuto zinyuranye, impeke, imbuto ziterwa n'iziribwa, ibimera bivamo imiti n'ibikoreshwa mu nganda;

ibyatsi n'ibiryo by'amatungo.13 Amarira y’ibiti; ubujeni n'andi matembabuzi cyangwa imishongi y'ibimera. 14 Ibikoresho bikoreshwa mu kuboha; ibikomoka ku bihingwa bitagize ahandi bigaragazwa cyangwa bivugwa.

IGICE CYA III

IBINURE N’AMAVUTA BIKOMOKA KU NYAMASWA CYANGWA KU BIMERA N’IBINDI BIBIKOMOKAHO; IBINURE BITUNGANYIJWE BIRIBWA;IBISHASHARA BIKOMOKA KU NYAMASWA CYANGWA KU BIHINGWA

15 Ibinure n'amavuta bikomoka ku nyamaswa cyangwa ku bimera n’ibindi bibikomokaho; ibinure bitunganyijwe biribwa; ibishashara bikomoka ku nyamaswa cyangwa ku bihingwa.

IGICE CYA IV

IBIRIBWA BYATUNGANYIJWE; IBINYOBWA, INZOGA ZIKAZE NA VINEGERI; ITABI N’IBISIMBURA ITABI BYATUNGANYIRIJWE MU NGANDA

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Igisobanuro cyerekeye iki gice

16 Inyama, amafi n’ibisangaru, ibinyamunjonjorerwa cyangwa ibindi biburangoro biba mu mazi byateguwe ku buryo byaribwa 17 Amasukari n'ibintu bikozwe mu masukari. 18 Kakawo n'ibintu biteguwe muri kakawo 19 Ibyo kurya byateguwe hashingiwe ku binyampeke, ifarini, amido cyangwa amata ; ibicuruzwa byo muri patiseri 20 Imboga, imbuto n’ibindi bice by’ibimera byateguwe ku buryo byaribwa 21 Ibyo kurya byateguwe bitandukanye. 22 Ibinyobwa, inzoga zikaze na Vinegeri. 23 Ibisigazwa n’ibishingwe bikomoka mu nganda z’ibiribwa;ibiryo by’amatungo bitunganyije 24 Itabi n’ibisimbura itabi byatunganyirijwe mu nganda.

IGICE CYA V

IBICUKURWA MU BUTAKA

25 Umunyu; sulufire; itaka n’amabuye; ibikoresho bya pulateri; ishwagara n’isima. 26 Ibirombe, ubwoko bw’ibitaka bikomoka ku iruka ry’ibirunga n’ivu. 27 Ibicanwa bicukurwa, amavuta acukurwa n’ibiva mu iyungurura ryayo; godoro; ibishashara bicukurwa mu butaka.

IGICE CYA VI

IBIKORERWA MU NGANDA Z’UBUTABIRE CYANGWA INGANDA ZIZISHAMIKIYEHO ZIMEZE NKA ZO


28 Ibikomoka ku butabire bitigeze ubuzima; imvange z’ibyigeze cyangwa ibitarigeze ubuzima by’ubutare bw’agaciro, ubutare bwo mu butaka bw’imbonekarimwe, ibintu bigira ubumara cyangwa za izotope.

29 Ibikomoka ku butabire byigeze ubuzima. 30 Imiti. 31 Amafumbire. 32 Ibikoreshwa ku gukana impu cyangwa ku gusiga amarangi; tanini n’ibiyikomokaho; amabara, intangabara z’uruhu n’ibindi

bintu bitanga amabara; amarangi na verini; masitiki n’ibindi bimeze nkayo; wino yo kwandika. 33 Amavuta y’umwimerere akorwamo imibavu n'ibinyabujeni; imibavu, ibikoreshwa mu kongera ubwiza cyangwa mu kwisukura. 34 Amasabune, ibikoresho bihindura uruhu, ibikoreshwa mu koza no gufura, amavuta y’ibyuma, ibishashara mvaruganda,

ibishashara byatunganyijwe, Ibintu binoza cyangwa bikuraho umwanda, buji n’ibindi bimeze nka zo, imitsima yo kubumba, “ibishashara byo mu bugeni bw’amenyo” n’ibindi bikoreshwa ku menyo biva kuri pulateri.

35 Ibikomoka ku mafufu; amido yahinduwe; kore; anzime. 36 Ibintu biturika; ibikoresho by’imiriro yo mu birori; ikibiriti; ibitanga imiriro yo mu birori bivanze; ibifatwa n’umuriro vuba.37 Ibikoresho byo gufotora cyangwa bya firimi. 38 Ibintu binyuranye byo mu nganda z’ubutabire.

IGICE CYA VII

PARASITIKI N’IBIKORESHO BIYIKOZEMO; KAWUCU N'IBIKORESHO BIYIKOZEMO


39 Parasitiki n’ibikoresho biyikozemo. 40 Kawucu n’ibikoresho biyikozemo.

IGICE CYA VIII

IMPU ZIDATUNGANYIJE, IMPU ZIKANNYE, IMPU Z’INZIGANANO N’IBIKORESHO BIBIKOZWEMO ; IMIGOZI N’IBIKORESHO

BIFITANYE ISANO N, INTEBE BIKOZWE MU RUHU BIKORESHWA KU MAFARASI ; IBIKORESHO BYIFASHISHWA MU NGENDO,

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AMASAKOSHI ATWARWA MU NTOKI N’IZINDI MPAGO ; IBIKORESHO BIKOZWE MU BURA BW’INYAMASWA.

41 Impu zidatunganyije n’izikannye (ukuyemo impu zifite amoya) 42 Ibikoresho bikozwe mu mpu; ibifitanye isano n'intebe n'imigozi bikozwe mu ruhu byifashishwa mu kuyobora amafarasi,

ibikoresho byifashishwa mu ngendo, amasakoshi atwarwa mu ntoki n'izindi mpago ; ibikoresho bikozwe mu bura bw’inyamaswa 43 Impu z'ibyoya byinshi n'amoya menshi arundanye; impu z’amoya menshi z’inziganano.

IGICE CYA IX

IBITI, AMAKARA YO MU BITI; IBIKORESHO BIKOZWE MU BITI, LIYEGE N’IBIKORESHO BIYIKOZWEMO ; IBIKORESHO BIBOSHYE NK’IBITEBO CYANGWA IMISAMBI

44 Ibiti n’ibikoresho bikozwe mu biti; amakara y’ibiti. 45 Liyege n’ibikoresho biyikozwemo.46 Ibikoresho biboshye nk’ibitebo cyangwa nk’imisambi hakoreshejwe ibimera.

IGICE CYA X

UMUTSIMA W’IBITI CYANGWA IBINDI BINTU BIKOZE MU BISHISHWA BY'IBITI; IBIPAPURO BYATORAGUWE BYARAKORESHEJWE N'IBIKARITO N’IBINDI

BINTU BIBIKOMOKAHO

47 Umutsima w’ibiti cyangwa ibindi bintu bifite serirozi y’ubuhiha; ibipapuro n’amakarito byakoresheshejwe bizabyazwa ibindi (imyanda n’ibisigazwa).

48 Impapuro n’ibikarito; ibikoresho bikozwe mu mutsima wa serirozi , mu mpapuro cyangwa mu ikarito 49 Ibitabo byo mu icapiro, ibinyamakuru, amafoto n’ibindi bintu bikorerwa mu icapiro; inyandiko z’intoki, inyandiko z’imashini

n’ibishushanyo mbonera.

IGICE CYA XI

IBITAMBARO BIKOZWE MU BUDODO N’IBIKORESHO BIKOZWE MU BITAMBARO


50 Ubudodo bukorwa n’amagweja. 51 Ubwoya bw’inyamaswa, ubwoya bw’inyamaswa bunoze cyangwa budatunganyije; ubudodo bukozwe mu bwoya bw’ifarasi

n’ibitambaro bibukozwemo. 52 Ipamba 53 Ubundi budodo bukomoka ku bimera; ubudodo bw’impapuro n’ibitambaro bibukomokaho. 54 Uduce tw’utudodo tw’udukorano; ibipande n’ibisa na byo byavuye ku binyabusapfu by’ibikorano bidakomoka ku bimera cyangwa

ku nyamaswa. 55 Ubudodo bw’ubukorano budakomoka ku bimera cyangwa ku nyamaswa. 56 Umusegetera, utsitse kandi utaboshye; ubudodo bwihariye; utugozi, ibiziriko n’amakamba n’ibibikomokaho. 57 Amatapi n’ibindi bisaswa hasi mu nzu bikozwe mu bitambaro. 58 Ibitambaro byihariye by’ibibohano; ibitambaro by’ibinyabusapfu bifite amasunzu; amadantere; ibiteye nk’amatapi; imirimbo;

imifumo. 59 Ibitambaro byinitswe, bifite irangi, bitwikiriye cyangwa byomekeranyije; ibikoresho bibikozwemo bigenewe gukora mu nganda . 60 Ibitambaro by’ibibohano. 61 Imyambaro n’ibiyiherekeza, by’ibibohano. 62 Imyambaro n’ibiyiherekeza, bitari ibibohano. 63 Ibindi bikoresho bikozwe mu bitambaro; imyambaro isa kandi ijyanye mu kwambara; imyenda yambawe n’iyashwanyaguritse.

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IGICE CYA XII

IBYAMBARWA KU BIRENGE, KU MUTWE, IMITAKA, IMITAKA Y’IZUBA, INKONI ZO KWITWAZA, INKONI ZIFASHA KWICARA, IBIBOKO BISANZWE N’IBY’AMAFARASI N’IBICE BYABYO; AMABABA YATUNGANYIJWE

N’IBIKORESHO BIYAKOZWEMO; INDABO MVARUGANDA; IBIKORESHWA MU MISATSI Y’ABANTU

64 Ibyambarwa ku birenge, ibyambarwa bikingira umurundi n’akagombambari; ibice by’ibi bikoresho. 65 Ibitwikira umutwe bimeze nk’ingofero n’ibice byazo. 66 Imitaka, imitaka y’izuba, inkoni zo kwitwaza, inkoni zifasha kwicara, ibiboko bisanzwe n’iby’amafarasi n’ibice byabyo. 67 Amababa atunganyijwe n’amoya n’ibikoresho bikozwe mu mababa cyangwa mu moya; indabo mvaruganda; ibikoresho bikozwe

mu misatsi.

IGICE CYA XIII

IBIKORESHO BYO MU MABUYE, PULATERI, ISIMA, AMIYANTE (ASBESTOS), MIKA (MICA) CYANGWA IBINDI BISA NA BYO; IBIKORESHO BIKOZWE MU IBUMBA BYATWITSWE; IBIRAHURI N’IBIKORESHO BIKOZWE MU

BIRAHURI

68 Ibikoresho bikozwe mu mabuye, muri pulateri, mu isima, muri amiyante (asbestos), mu mabuye bita mika (mica) cyangwa ibikoresho bisa na byo.

69 Ibikoresho bikozwe mu ibumba byatwitswe. 70 Ibirahuri n’ibikoresho bikozwe mu birahuri.

IGICE CYA XIV

AMASARO Y' UMWIMERERE CYANGWA AMASARO YAKOZWE KU BWA MUNTU , AMABUYE Y' AGACIRO KU BURYO BWUZUYE CYANGWA BUTUZUYE NEZA, UBUTARE BW'AGACIRO, IBYUMA BYOROSHEHO UBUTARE

BW'AGACIRO, IBIKORESHO BIBIKOZEMO ; IMITAKO Y'IMYIGANANO; IBICERI

71 Amasaro y' umwimerere cyangwa amasaro yakozwe ku bwa muntu (cultured pearl), amabuye y' agaciro ku buryo bwuzuye cyangwa butuzuye neza, ubutare bw'agaciro, ibyuma byorosheho ubutare bw'agaciro, ibikoresho bibikozemo; imitako y'imyiganano; igiceri

IGICE CYA XV

IBYUMA BISANZWE N’IKORESHO BIBIKOZEMO


72 Ubutare n’ubutare buvanze na karubone nkeya 73 Ibikoresho byo mu butare no mu butare buvanze na karubone nkeya. 74 Umuringa n’ibikoresho biwukozwemo. 75 Nikeri n’ibikoresho biyikozwemo. 76 Aruminiyumu n’ibikoresho biyikozwemo. 77 (Uyu mutwe wazigamiwe kuzakoreshwa ikindi gihe hakurikijwe amasezerano mpuzamahanga ahuza inyito z’ibicuruzwa n’uburyo

bwo kubiha umubare ubiranga) 78 Porombi n’ibikoresho biyikozwemo. 79 Zenki n’ibikoresho biyikozwemo. 80 Itini n’ibikoresho biyikozwemo. 81 Ubundi bwoko bw’ibyuma bisanzwe; imvange y’icyuma n’ibumba ; ibikoresho bibikomokaho. 82 Ibikoresho n’udukoresho, ibyuma byo mu gikoni, ibiyiko n’amakanya bikozwe mu byuma bisanzwe; ibice byabyo bikozwe mu

byuma bisanzwe. 83 Ibikoresho binyuranye bikozwe mu byuma bisanzwe.

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IGICE CYA XVI

IBIMASHINI BYA RUTURA N’IBIKORESHO BIKORA BUMASHINI; IBIKORESHO BIKORESHWA N’AMASHANYARAZI NIBICE BYABYO; INFATAMAJWI N’INTUBURAJWI, INFATAMAJWI N’INTUBURAJWI ZA

TEREVIZIYO, NIBICE N’INYUNGANIZI ZABYO


84 Inganda zibyara ingufu za kirimbuzi, ibikono byo mu nganda, imashini n’ibikoresho bijyana na byo; ibice byabyo. 85 Imashini n’ibikoresho by’amashanyarazi n’ibice byabyo; ibyuma bifata n’ibisubiramo amajwi, amashusho ya tereviziyo

n’ibyuma bifata amajwi n’ibisubiramo amajwi, n’ibice byabyo n’ibikoresho bijyana na byo.

IGICE CYA XVII

IBINYABIZIGA, INDEGE N’IBYOGAJURU, AMATO N’IBINDI BIKORESHWA MU GUTWARA ABANTU N’IBINTU


86 Gari ya moshi n’ibikoresho by’ imihanda ya gari ya moshi n’ibice byabyo; ibimenyetso biranga byo ku muhanda (birimo n’ibikoresha amashanyarazi) by’amoko yose.

87 Imodoka zikoresha moteri, udutwe dukurura bita ‘’tractor’’, ibinyabiziga bikoresha umuhanda wo k’ ubutaka, ibice byabyo n’ibikoresho bijyana na byo.

88 Indege n’ibyogajuru.89 Ibyagenewe kugendeshwa Nyanja no mu biyaga nk’amato

IGICE CYA XVIII

IBIKORESHO BIKORA IBIJYANYE N’AMASO, IBIFOTORA, IBIFATA AMASHUSHO, IBIGENEWE GUPIMA, KUVURA NO KUBAGA, IBYUMA BYABYO N'IBIKORESHO NYUNGANIZI BYABYO

90 Ibikoresho by’amaso, byo gufotora cyangwa bikoreshwa muri sinema, byo gupima, byo gusuzuma, kumenya ikigero nyacyo; byo kwa muganga cyangwa byo kubaga; ibice n’inyunganizi zabyo

91 Amasaha n’ibijyana nayo 92 Ibikoresho by’umuziki; ibice byabyo n’inyunganizi zabyo.

IGICE CYA XIX

INTWARO N’AMASASU, IBICE N’INYUNGANIZI ZABYO

93 Intwaro n’amasasu; ibice n’inyunganizi zabyo.

IGICE CYA XX

IBIKORESHO N’IBICURUZWA BINYURANYE

94 Ibikoresho byo mu biro; ibitanda, matora, ibifata matora, imifariso n’ibindi bikoresho bimeze nka byo; amatara n’ibikoresho bimurika, bidafite ahandi bigaragazwa; ibimenyetso byerekana amazina bimurika n’ibimeze nkabyo, inyubako zizahuzwa.

95 Ibikinisho, imikino n’ibikenerwa muri siporo; ibice n’ibikoresho bijyana. 96 Ibikoresho binyuranye.

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IGICE CYA XXI

IBIHANGANO BY'UBUGENI, IBYAKUSANYIJWE CYANGWA IBIMAZE IGIHE KIREKIRE CYANE

97 Ibihangano by'ubugeni, ibyakusanyijwe cyangwa ibimaze igihe kirekire cyane 98 Serivisi 99 (Bigenewe gukoreshwa by’umwihariko n’Ibihugu byashyize umukono kuri aya masezerano)

UMUGEREKA WA 2

Urutonde rw’ibicuruzwa bicibwa amahoro ahanitse

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IRIBURIRO

Iki gitabo gikubiyemo ibintu bikurikira:

Inyandiko igaragaza Urutonde rw’amazina rwashyizweho hakurikijwe Amasezerano Mpuzamahanga Agena Inyito y’Ibicuruzwa

, rwemejwe n’umuryango mpuzamahanga wa za gasutamo muri Kamena 1983, nkuko rwavuguruwe kugeza ku itariki ya mbere Mutarama 2007.

Iki Gitabo gikubiyemo Amasezerano MpuzamahangaAgena Inyito y’Ibicuruzwa, amagambo y’impine n’ibimenyetso, Ibisobanuro byerekeye Igice, Umutwe n’Agace, ndetse n’ibyiciro n’utwiciro.

Buri cyiciro kigaragazwa n’imibare ine, imibare ibiri ya mbere yerekana nimero y’Umutwe naho ibiri ya nyuma ikerekana umwanya icyiciro kibonekamo mu Mutwe.

Imibare y’icyiciro igaragazwa mu nkingi ya mbere. Inkingi ya kabiri irimo ibimenyetso bigizwe n’imibare umunani nk’uko bukoreshwa ku rwego rw’Umuryango w’Afurika y’Iburasirazuba. Inkingi ya gatatu ikubiyemo inyandiko igize ibyiciro yandikishijwe inyuguti zitsindagiye n’inyandiko zigize utwiciro. Inkingi ya kane irimo ibinyabumwe by’ingano bikoreshwa igihe hakorwa raporo igaragaza imibare hashingiwe ku Buryo bwahujwe. Inkingi ya gatanu ikubiyemo ibipimo rusange bikurikizwa mu gufatira amahoro ku bicuruzwa bituruka hanze y’Umuryango.

Iki Gitabo kigizwe n’Umugereka wa 1 ukubiyemo ibipimo by’amahoro hakurikijwe uburyo bw’imisoro burimo ibyiciro bitatu n’Umugereka wa 2 ukubiyemo ibipimo by’amahoro ku bintu bigomba kwitonderwa.

Inkingi ya gatanu y’Umugereka wa 1 ikubiyemo ibipimo rusange bikurikizwa mu gufatira amahoro ku bicuruzwa bituruka hanze y’Umuryango, noneho ahari ijambo ry’impine “SI” (Ibintu bigomba kwitonderwa), ibipimo by’amahoro bikurikizwa ni ibyagaragajwe mu Mugereka wa 2.

AMASEZERANO MPUZAMAHANGA AGENA INYITO Y’IBICURUZWA

Ibyiciro by’ibicuruzwa mu Rutonde rw’amagambo abisobanura bigengwa n’amahame akurikira:

1. Inyito z’Ibice, Imitwe n’Imitwe yungirije bitangwa gusa mu rwego rwo koroshya ishakiro; ku mpamvu z’amategeko, ibyiciro bigenwa hakurikijwe amagambo y’ibyiciro n’Ibisobanuro byerekeye Igice cyangwa Umutwe, ariko ibyo byiciro cyangwa ibisobanuro ntibigomba kugira icyo bisaba kinyuranye, hakurikijwe ibiteganyijwe mu bika bikurikira:

2. (a) Buri shakiro ry’igicuruzwa mu cyiciro rigomba kwerekana n’ishakiro ry’igicuruzwa kituzuye cyangwa kitarangiye, cyakora, nk’uko bigaragara, icyo gicuruzwa kigomba kuba gifite isura y’ibanze y’igicuruzwa cyuzuye cyangwa kirangiye.< Ishakiro kandi rigomba kwerekana ishakiro ry’icyo gicuruzwa cyuzuye cyangwa kirangiye (cyangwa gishobora gushyirwa mu cyiciro nk’icyuzuye cyangwa nk’ikirangiye hashingiwe kuri iri tegeko), cyerekanwa nk’ikidateranyije cyangwa nk’igishwanyaguje.

(b) Mu cyiciro, buri shakiro ry’igikoresho rigomba kwerekana ishakiro ry’imvange cyangwa uruhurirane rw’icyo gikoresho cyangwa ikindi kintu n’ibindi bikoresho cyangwa ibindi bintu. Buri shakiro ry’ibicuruzwa bikozwe mu kintu runaka cyangwa biteye ukuntu uku n’uku rigomba kwerekana ibicuruzwa bikozwe mu kintu runaka kitavangiye na mba cyangwa kivangiye igice. Ibyiciro by’ibicuruzwa bishingiye ku kintu kimwe cyangwa byinshi bikurikiza amahame y’Itegeko 3.

3. Iyo mu kubahiriza Itegeko rya 2 (b) cyangwa bitewe n’impamvu iyo ari yo yose, ibicuruzwa bihita bishyirwa mu byiciro bibiri cyangwa birenze, ibyiciro bitangwa mu buryo bukurikira: (a) Icyiciro gitanga ibisobanuro byihariye byinshi ni cyo gitoranywa hatitawe ku byiciro bitanga ibisobanuro rusange. Cyakora,

iyo ibyiciro bibiri cyangwa byinshi bigaragaza gusa igice cy’ibikoresho cyangwa cy’ibintu biri mu gicuruzwa gikozwe mu mvange cyangwa bikerekana igice cyonyine mu mbumbe igenewe kugurishwa ikintu kimwe kimwe, ibyo byiciro bigomba gufatwa kimwe nk’ibigaragaza umwihariko w’ibyo bicuruzwa, kabone n’iyo kimwe muri byo cyaba gitanga igisobanuro cy’ibicuruzwa cyuzuye cyangwa gisobanuye kurusha ibindi.

(b) Imvange, ibicuruzwa bigizwe n’uruhurirane bikozwe mu bikoresho cyangwa mu bintu binyuranye, hamwe n’ibicuruzwa bibumbiye hamwe kugirango bigurishwe kimwe kimwe, bidashobora gushyirwa mu byiciro hanshingiwe ku ngingo ya 3 (a), bishyirwa mu byiciro nk’aho bigizwe n’igikoresho cyangwa ikintu kibiranga, aho iri hame rishobora gukurikizwa.

(c) Iyo ibicuruzwa bidashobora gushyirwa mu byiciro hakurikijwe ingingo ya 3 (a) cyangwa iya 3 (b), bishyirwa mu cyiciro kiza ku mubare wa nyuma mu bicuruzwa bihwanyije na cyo agaciro.

4. Ibicuruzwa bidashobora gushyirwa mu byiciro hakurikijwe amategeko yavuzwe haruguru bishyirwa mu cyiciro gikwiye

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ibicuruzwa bifitanye na byo isano kurusha ibindi.

5. Uretse ingingo zimaze kuvugwa, Amategeko akurikira akurikizwa ku bicuruzwa bivugwamo: (a) Ibintu bibikwamo imashini zifata amashusho n’amajwi, ibintu bibikwamo ibikoresho by’umuziki, imbunda, ibikoresho byo

gushushanya, karavati n’ibindi bisa na byo, cyane cyane byagenewe gutwara igicuruzwa runaka cyangwa ibicuruzwa biri hamwe, birama kandi bimurikwa hamwe n’ibicuruzwa byagenewe, bishyirwa mu byiciro hamwe n’ibyo bicuruzwa iyo bigurishirizwa hamwe na byo. Ariko iyi Tegeko ntireba ibisanduku bigaragaza ibibiranga by'ingenzi byose; ;

(b) Haseguriwe ibivugwa mu ngingo z’Itegeko rya 5 (a) ryavuzwe haruguru, ibifuniko, ibikarito n’ibisanduku bimuritswe hamwe n’ibicuruzwa birimo imbere bishyirwa mu byiciro bimwe hamwe n’ibicuruzwa iyo bisanzwe bikoreshwa mu gufunika ibyo bicuruzwa. Nyamara, iyi ngingo ntikurikizwa iyo ibyo bikoresho bifunika cyangwa ibyo bisanduku bigaragara ko byagenewe gukoreshwa inshuro nyinshi.

6. Ku birebana n’amategeko, gushyira ibicuruzwa mu byiciro byungirije by’icyiciro runaka bigenwa hakurikijwe amabwiriza y’ibyo byiciro n’ibindi bisobanuro bijyanye na byo kandi bigakurikiza neza Amategeko yavuzwe haruguru, bigasaba kandi ko ibyiciro byungirije gusa biri ku rwego rumwe biba bigomba kugereranywa. Ku mpamvu z’iri Tegeko, Ibisobanuro byerekeye Igice n’Umutwe na byo birubahirizwa, keretse iyo hari ukundi biteganyijwe.

10

IMPINE N’IBIMENYETSO

AC - Amashanyarazi abisikanya

ASTM Ishyirahamwe nyafurika rishinzwe gusuzuma ibikoresho

Bq - bekereri

oC - dogere Selisiyusi

cc - santimetero kibe

cg - santigarama

cm - santimetero

cm2 - santimetero kare

cm3 - santimetero kibe

cN - santiniyutoni

DC - umuriro w’amashanyarazi utaziguye

Ex - gisonewe

g - garama

Gen - Rusange

Hz - heritsi

IR - emfararuje

kcal - kirokarori

kg - kilogarama

kgf - kilogaramu foruse

kN - kilonuyutoni

kPa - kiropasikari

kV - kirovorute

kVA - kirovorute ampere

kVar - kirovorute ampere reyagitive

kW - kirowate

l - litiro

m - metero

m- - meta-

m2 - metero kare

11

µci. - mikorokine

mm - mirimetero

mN - miriniyutoni

MPa - megapasikari

N - niyutoni

No. - Inomero

O- - oruto-

P- - para-

t - toni

u Ibinyabumwe fatizo

2u -inyabubiri

UV - iritaraviyore

V - vorute

vol. - ubunini

W - wati

% - ijanisha

xo- dogere

“SI” Ibicuruzwa bifite amahoro ahanitse (reba Umugereka wa 2)

Ingero

1500 g/m2 bivuga garama igihumbi na magana atanu kuri metero kare imwe

15oC bivuga degere selisiyusi cumi n’eshanu

12

IGICE CYA I

INYAMASWA NZIMA; IBIKOMOKA KU NYAMASWA


1. - Muri iki Gice, nihavugwa ubwoko ubu n’ubu bw’inyamaswa, usibye aho bisabwa ukundi, bijye byumvikana ko hakubiyemo n’ibyana by’ubwo bwoko.

2. - Usibye aho bisabwa ukundi, muri iyi nyito y’ibicuruzwa, mu byumye cyangwa byumishijwe hakubiyemo n’ibicuruzwa byakamuwe, byavanywemo umwuka w’amazi cyangwa byumishijwe hakoreshejwe umuyaga.

Umutwe wa 1

Inyamaswa nzima

Igisobanuro cyerekeye uyu Mutwe.

1. - Uyu mutwe ukubiyemo inyamaswa zose nzima ukuyemo:

(a) Amafi n’ibisangaru, ibinyamunjonjorerwa cyangwa ibindi biburangoro biba mu mazi, byo mu cbyiciro 03.01, 03.06 cyangwa 03.07;

(b) Utunyabuzima duhingwa n’ibindi bintu byo mu cyiciro 30.02; na (c) Amatungo yo mu cyiciro 95.08.

13

No.y’icyiciro

No. Kode H.S Igisobanuro cy’uko ibicuruzwa biteye Igipimo fatizo

Ijan

isha

01.01 Amafarasi, indogobe n’ibyimanyi by’ifarasi n’indogobe bizima.

0101.10.00 - Inyamaswa z’icyororo z’indobanure u 0%

0101.90.00 - Izindi u 25%

01.02 Inyamaswa nzima zo mu muryango w’inka.


0102.90.00 - Izindi u 25%

01.03 Inyamaswa nzima zo mu muryango w’ingurube.


- Izindi:

0103.91.00 -- Izitagejeje ku biro 50 u 25%

0103.92.00 -- Izipima ibiro 50 cyangwa zibirengeje u 25%

01.04 Intama n’ihene nzima.

- Intama :

0104.10.10

0104.10.90

--- Inyamaswa z’icyororo z’indobanure

--- Izindi

u

u

0%

25%

- Ihene :

0104.20.10 --- z’icyororo z’indobanure u 0%

0104.20.90 --- Izindi u 25%

01.05 Ibiguruka, ni ukuvuga ibiguruka byo mu bwoko bw'ibisankoko byororwa, ibishuhe, imbata, dendo n'ibigagari.

- Bitarengeje amagarama 185:

-- Ibiguruka byo mu muryango w’inkoko byororwa (Gallus domesticus)

0105.11.10 --- Imishwi itarengeje umunsi umwe ivutse u 0%

0105.11.90 --- Ibindi u 25%

--Dendo:

0105.12.10 --- Dendo zimaze umunsi umwe zivutse u 0%

0105.12.90 --- Izindi u 25%

14

0105.19.00 --Ibindi u 25%

-Ibindi:

0105.94.00 -- Ibiguruka byo mu muryango w’inkoko byororwa u 25%

0105.99.00 -- Ibindi u 25%

01.06 0106.00.00 Izindi nyamaswa nzima.

- Inyamabere : u 25%

0106.11.00 -- Inguge n’izisa nazo u 25%

0106.12.00 -- Igifi kinini cyane kitwa balene, dofini na poruposi (inyamabere zo mu rwego rwa Cetacea); lamantini na dugongo (inyamabere zo mu rwego rwa Sirenia)

u 25%

0106.19.00 --Izindi u 25%

0106.20.00 -Ibikururanda (birimo inzoka n’utunyamasyo two mu mazi) u 25%

-Inyoni:

0106.31.00 -- Inyoni zihiga u 25%

0106.32.00 --Inyoni zo mu bwoko bwa kasuku (zirimo kasuku, izitwa parakiti, makawu, na kokatu)

u 25%

0106.39.00 -- Izindi u 25%

0106.90.00 - Izindi u 25%

15

Umutwe wa 2

Inyama n'inyama zo munda ziribwa.


1. - Uyu mutwe ntureba:

(a) Ibicuruzwa biri mu bwoko bwasobanuwe mu byiciro. 02.01 kugeza kuri 02.08 cyangwa 02.10 bitagenewe cyangwa bitabereye kuribwa n’abantu;

(b) Igifu n’amara, uruhago cyangwa igifu by’inyamaswa (icyiciro 05.04) cyangwa amaraso y’inyamaswa (icyiciro 05.11 cyangwa 30.02 ); cyangwa

(c) Ibinure by’inyamaswa, bindi bitari ibivugwa mu cyiciro 02.09 (Umutwe 15).

No.y’icyiciro

No. Kode H.S. Igisobanuro cy’uko ibicuruzwa biteye Igipimo fatizo

Ijan

isha

02.01 Inyama z’inka n'ibisa na zo, zikibagwa cyangwa zakonjeshejwe.

0201.10.00 - Ibikanka n’ibice by’ibikanka kg 25%

0201.20.00 - Ibindi bice birimo amagufa kg 25%

0201.30.00 - Inyama zitarimo amagufa kg 25%

02.02 Inyama z’inka n’ibisa na zo, zabaye ubutita.

0202.10.00 - Ibikanka n’ibice by’ibikanka kg 25%

0202.20.00 - Ibindi bice birimo amagufa kg 25%

0202.30.00 - Inyama zitarimo amagufa kg 25%

02.03 Inyama z’ingurube n’izisa na zo zikibagwa, zakonjeshejwe cyangwa zabaye ubutita.

- Zikibagwa cyangwa zakonjeshejwe:

0203.11.00 -- Ibikanka n’ibice by’ibikanka kg 25%

0203.12.00 --Inyama zo ku itako, intugu n’ibipande byakasweho, birimo amagufa kg 25%

0203.19.00 -- Izindi kg 25%

-Zabaye ubutita:


0203.22.00 -- Inyama zo ku itako, intugu n’ibipande byakasweho, birimo amagufa kg 25%

0203.29.00 -- Ibindi kg 25%

02.04 Inyama z’inyamaswa zo mu bwoko bw’ihene cyangwa intama zikibagwa, zakonjeshejwe cyangwa zabaye ubutita.

16

0204.10.00 - Ibikanka n’ibikanka biriho inyama by’abana b’intama, bikibagwa cyangwa byakonjeshejwe

kg 25%

-Izindi nyama z’inyamaswa zo mu bwoko bw’intama zikibagwa cyangwa zakonjeshejwe:


0204.22.00 -- Ibindi bice birimo amagufa kg 25%

0204.23.00 -- Inyama zitarimo amagufa

kg 25%

0204.30.00 -- Ibikanka n’ibikanka biriho inyama by’abana b’intama, byabaye ubutita.

kg 25%

- Izindi nyama z’intama, zabaye ubutita:


0204.42.00 -- Ibindi bice birimo amagufa kg 25%

0204.43.00 -- Inyama zitarimo amagufa

kg 25%

0204.50.00 -- Inyama z’ihene kg 25%

02.05 0205.00.00 Inyama z’amafarasi, indogobe cyangwa ibyimanyi by’ifarasi n’indogobe, zikibagwa, zakonjeshejwe cyangwa zabaye ubutita.

kg 25%

02.06 Inyama zo munda ziribwa z’inyamaswa zo mu bwoko bw’inka, ingurube, intama, ihene, amafarasi, indogobe cyangwa ibyimanyi by’ifarasi n’indogobe, zikibagwa, zakonjeshejwe cyangwa zabaye ubutita.

0206.10.00 - Inyama z’inka n’ibisa na zo, zikibagwa cyangwa zakonjeshejwe

kg 25%

-Inyama z’inka n’ibisa na zo, zabaye ubutita:

0206.21.00 -- Indimi kg 25%

0206.22.00 -- Imyijima kg 25%

0206.29.00 -- Izindi kg 25%

0206.30.00 Inyama z’inyamaswa zo mu bwoko bw’ingurube, zikibagwa cyangwa zakonjeshejwe

kg 25%

- Inyama z’inyamaswa zo bwoko bw’ ingurube, zabaye ubutita:

0206.41.00 -- Imyijima kg 25%

17

0206.49.00 -- Ibindi kg 25%

0206.80.00 - Izindi, zikibagwa cyangwa zakonjeshejwe

kg 25%

0206.90.00 - Izindi, zabaye ubutita kg 25%

02.07 Inyama n’inyama zo munda ziribwa, z’ibiguruka bivugwa mu cyiciro 01.05, zikibagwa, zakonjeshejwe cyangwa zabaye ubutita.

- Z’ibiguruka byo mu muryango w’inkoko byororwa (Gallus domesticus)

0207.11.00 -- Zidakase, zikibagwa cyangwa zakonjeshejwe

kg 25%

0207.12.00 -- Zidakase, zabaye ubutita kg 25%

0207.13.00

0207 14 00

-- Ibipande n’inyama zo mu nda, bikibagwa cyangwa byakonjeshejwe

-- Ibipande n’inyama zo mu nda, byabaye ubutita

-Dendo:

kg

kg

25%

25%

0207.24.00 -- Zidakase, zikibagwa cyangwa zakonjeshejwe kg 25%

0207.25.00 --Zidakase, zabaye ubutita kg 25%

0207.26.00 -- Ibipande n’inyama zo mu nda, zikibagwa cyangwa byakonjeshejwe

kg 25%

0207.27.00 --Ibipande n’inyama zo mu nda, byabaye ubutita kg 25%

-Inyama z’ibishuhe, imbata cyangwa ibigagari:

0207.32.00 -- Zidakase, zikibagwa cyangwa zakonjeshejwe kg 25%

0207.33.00 -- Zidakase, byabaye ubutita kg 25%

0207.34.00 -- Imyijima ifite ibinure, ikibagwa cyangwa yakonjeshejwe kg 25%

0207.35.00 -- Izindi, zikibagwa cyangwa zakonjeshejwe kg 25%

0207.36.00 -- Izindi, zabaye ubutita kg 25%

02.08 Izindi nyama n’inyama zo mu nda, ziri ku gipimo cy’ubushyuhe gisanzwe, byakonjeshejwe cyangwa zabaye n’ubutita.

0208.10.00 - Inyama z’inkwavu zororwa n’izo mu ishyamba. kg 25%

0208.30.00 -Inyama z’inyamaswa zisa n’abantu(urugero:inguge) kg 25%

18

0208.40.00 -Barene, dorufini na poruposi (inyamabere zo mu rwego rwa Cetacea); inyamabere zo mu nyanja zirisha bita manati n’inka zo mu nyanja bita dugongo (inyamabere zo mu rwego rwa Sirenia)

kg 25%

0208.50.00 -By’ibikururanda (birimo inzoka n’utunyamasyo two mu mazi) kg 25%

0208.90.00 -Ibindi kg 25%

02.09 0209.00.00 Ibinure by’ingurube, bitariho utunyama, n’ibinure by’ibiguruka bitashongeshejwe cyangwa ngo bikurweho ku bundi buryo, bikibagwa, byakonjeshejwe, byumishijwe n'ubutita, biriho umunyu, byabitswe mu mazi arimo umunyu, byumishijwe cyangwa byaranzitswe.

kg 25%

02.10 Inyama n’inyama zo mu nda ziribwa, ziriho umunyu, zabitswe mu mazi arimo umunyu, byumishijwe cyangwa byaranzitswe; Amafarini n’amafu y’inyama cyangwa y’ inyama zo munda aribwa

- Inyama z’ingurube:

0210.11.00 -- Inyama zo ku itako, intugu n’ibipande byakasweho, birimo amagufa kg 25%

0210.12.00 --Inda n’ibipande byayo kg 25%

0210.19.00

0210 20 00

-- Ibindi

--Inyama z’inka n’ibisa na zo, zakonjeshejwe cyane.

kg

kg

25%

25%

- Ibindi, birimo amafarini aribwa n’ibiryo bigizwe n’inyama

cyangwa inyama zo mu nda:

0210.91.00 -- by’inyamaswa zisa n’abantu(urugero:inguge) kg 25%

0210.92.00 --Barene, dorufini na poruposi (inyamabere zo mu rwego rwa Cetacea); inyamabere zo mu nyanja zirisha bita manati n’inka zo mu nyanja bita dugongo (inyamabere zo mu rwego rwa Sirenia)

kg 25%

0210.93.00 --Z’ibikururanda (birimo inzoka n’utunyamasyo two mu mazi) kg 25%

0210.99.00 --Ibindi kg 25%

19

Umutwe wa 3

Amafi, ingaru, ibijonjogoro n’ibindi biburangoro biba mu mazi

Ibisobanuro byerekeye uyu Mutwe.

1.- Uyu mutwe ntureba:

(a) Inyamabere zo mu cyiciro cya 01.06; (b) Inyama z’inyamabere zo mu cyiciro 01.06 (icyiciro 02.08 cyangwa 02.10); (c ) Amafi (harimo imyijima n’amagi yazo) cyangwa ibisangaru, ku binyamunjonjorerwa cyangwa ku bindi biburangoro biba mu

mazi , dead and unfit cyangwa bitabereye kuribwa n’abantu bitewe n’ubwoko bwabyo cyangwa imiterere yabyo (Umutwe wa 5); amafarini, ibiheri cyangwa bureti y’amafi cyangwa z’amafi, z’ingaru, z’ibijonjogoro cyangwa ibindi biburangoro biba mu mazi, bitabereye kuribwa n’abantu (Icyiciro 23.01); cyangwa

(d) Kaviyari cyangwa ibisimbura kaviyari bikozwe mu magi y’amafi (icyiciro cya 16.04).

2.- Muri uyu Mutwe ijambo ‘bureti’ rivuga ibicuruzwa byakozwe binyuze mu gukamura cyangwa kongeramo agace gato k’ikintu kibifatanya.

No.y’icyiciro


Ijan

isha

03.01 Amafi mazima.

0301.10.00 - Amafi y’umutako kg 25%

-Andi mafi mazima:

0301.91.00 -- Turuwite (Sarumo turuta, Onkorinkusi mikisi, Onkorinkusi karariki, Onkorinkusi aguwabonita, Onkorinkusi gira, , Onkorinkusi apashe na Onkorinkusi kirizogasiteri) )

kg 25%

0301.92.00 --Angiye (Angilla spp) kg 25%

0301.93.00 --Indembe kg 25%

0301.94.00 --Burufini Tuna (Tunusi tinusi) kg 25%

0301.95.00 --Tuna ifite ibyubi by’ubururu yo mu majyepfo (Thunnus maccoyii) kg 25%

0301.99.00 --Ayandi kg 25%

03.02 Amafi, yabaye ubutita, havuyemo fire z’amafi n’izindi nyama z’amafi zo mu cyiciro cya 03.04.

- Sarumonida, havuyemo imyijima n’amagi y’amafi:


kg 25%

0302.12.00 --Somo zo muri Pasifika (Onkorinkusi nerika, Onkorinkusi gorubusha, Onkorinkusi keta, Onkorinkusi cawica, Onkorinkusi kisuci, Onkorinkusi masu na Onkorinkusi rodurusi), Somo zo muri Atarantika (Salmo salar) na Danube

kg 25%

20

No.y’icyiciro


Ijan

isha

amafi yo mu bwoko bwa somo (Husho husho) )

0302.19.00 --Ibindi kg 25%

-Amafi abwase (Peleronegitida, Botida, Sinogorosida,Soleyida, Sikofarumida na Sitarida), havuyemo imyijima n’amagi y’amafi : :

0302.21.00 -- Amafi ya fuleta (Reyinariditiyusi hipogorosoyidesi, Hipogorosusi Hipogorosusi, Hipogorosusi sitenorepisi) )

kg 25%

0302.22.00 --Umuraga (Purewuronekitesi puratesa) kg 25%

0302.23.00 --Sore (Soleya spp.) kg 25%

0302.29.00 --Ibindi kg 25%

- Tuna (yo mu bwoko bwa Thunnus), skipjack cyangwa bonito igira uturongo ku nda (Euthynnus (Katsuwonus) pelamis), havuyemo imyijima n’amagi yazo :

0302.31.00 -- Arubakore cyangwa Tuna ifite ubyubi birebire (Tunusi alalunga) kg 25%

0302.32.00 -- Tuna ifite ibyubi by’umuhondo (Tunusi arubakaresi) kg 25%

0302.33.00 -- Sikipujaki cyangwa bonito ifite imirongo y’amabara ku nda kg 25%

0302.34.00 -- Bigeye Tuna (Tunusi obesusi) kg 25%

0302.35.00 -- Burufini Tuna (Tunusi tinusi) kg 25%

0302.36.00 --Tuna ifite ibyubi by’ubururu yo mu majyepfo (Thunnus maccoyii) kg 25%

0302.39.00 --Ibindi kg 25%

0302.40.00 --Hara (Clupea harengus, Clupea pallasii), havuyemo kg 25%

0302.50.00 --Mori (Gadusi moruwa, Gadusi ogaki, Gadusi makorosefarusi), kg 25%

-Ubundi bwoko bw’amafi havuyemo imyijima n’amagi y’amafi:

0302.61.00 -- Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)

kg 25%

0302.62.00 --Hadoki (Melanogaramusi egerefinusi) kg 25%

0302.63.00 --Ubwoko bw’amafi yirabura (Porakiyusi virensi) kg 25%

0302.64.00 --Makereri (Scomber scombrus, Scomber australasicus, Scomber japonicus) kg 25%

0302.65.00 --Roke ntoya n’izindi roke kg 25%


0302.67.00 --Esipado (Xiphias gladius) kg 25%

0302.68.00 --Tufufishi (Disositikusi spp) kg 25%

21

No.y’icyiciro


Ijan

isha

0302.69.00 --Ibindi kg 25%

0302.70.00 -Imyijima n’amagi y’amafi kg 25%

03.03 Amafi, yabaye ubutita, havuyemo imihore (fire) n’izindi nyama z’amafi zo mu cyiciro cya 03.04.

- Somo zo muri Pasifika (Onkorinkusi nerika, Onkorinkusi gorubusha, Onkorinkusi keta, Onkorinkusi cawica, Onkorinkusi kisuci, Onkorinkusi masowu na Onkorinkusi rodurusi), havuyemo imyijima n’amagi y’amafi:

0303.11.00 -- Somo yo mu bwoko bwa Sokeye (somo itukura) (Onkorinkusi nerika) kg 25%

0303.19.00 --Ibindi kg 25%

-Ubundi bwoko bw'amafi ya sarumonida, havuyemo imyijima n’amagi y’amafi:


kg 25%

0303.22.00 --Somo yo muri Atarantika (Salumo salari) na Somo yo muri Danibe kg 25%

0303.29.00 -- Ibindi kg 25%

-Amafi abwase (Peleronegitida, Botida, Sinogorosida, Soleyida, Sikofutalamida na Sitarida), havuyemo imyijima n'amagi y'amafi: :

0303.31.00 -- Amafi ya fuleta (Reyinariditiyusi hipogorosoyidesi, Hipogorosusi Hipogorosusi, Hipogorosusi sitenorepisi))

kg 25%

0303.32.00 --Umuraga (Purewuronekitesi puratesa) kg 25%

0303.33.00 --Sore (Soleya spp.) kg 25%

0303.39.00 --Ibindi kg 25%

- Tuna (yo mu bwoko bwa Thunnus), skipjack cyangwa bonito igira uturongo ku nda (Euthynnus (Katsuwonus) pelamis), havuyemo imyijima n’amagi yazo :

0303.41.00 -- Arubakore cyangwa Tuna ifite ubyubi birebire (Thunnus alalunga) kg 25%

0303.42.00 -- Tuna ifite ibyubi by’umuhondo (Thunnus albacares) kg 25%

0303.43.00 --Sikipujaki (Skipjack) cyangwa bonito ifite imirongo y’amabara ku nda kg 25%

0303.44.00 -- Bigeye Tuna (Thunnus obesus) kg 25%

0303.45.00 --Burufini Tuna (Tunusi tinusi) kg 25%

0303.46.00 --Tuna ifite ibyubi by’ubururu yo mu majyepfo (Thunnus maccoyii)

kg 25%

22

No.y’icyiciro


Ijan

isha

0303.49.00 --Ibindi kg 25%

-Amafi bita harengi (Clupea harengus, Clupea pallasii) na mori (Gadus morhua, Gadus ogac, Gadus makorosefarusi) ), havuyemo imyijima n’amagi y’amafi :

0303.51.00 -- --harengi(Clupea harengus, Clupea pallasii) kg 25%

0303.52.00 -- --mori (Gadusi moruwa, Gadusi ogaki, Gadusi makorosefarusi) kg 25%

- -Esipado (Gisifiasi garadiyusi) na tufufishi(Dissostichus spp.), havuyemo imyijima n’amagi y’amafi:

0303.61.00 -- --Esipado (Xiphias gladius) kg 25%

0303.62.00 -- --Tufufishi (Dissostichus spp.) kg 25%

- -Ubundi bwoko bw’amafi havuyemo imyijima n’amagi y’amafi:

0303.71.00 -- Saradine (Sardina pilchardus, Sardinops spp.), saradinera (Sardinella spp.), burisiringi cyangwa supurati (Sprattus sprattus)

kg 25%

0303.72.00 --Hadoki (Melanogaramusi egerefinusi) kg 25%

0303.73.00 --Ubwoko bw’amafi yirabura (Porakiyusi virensi) kg 25%

0303.74.00 --Makereri (Scomber scombrus, Scomber australasicus, Scomber japonicus) kg 25%

0303.75.00 --Roke ntoya n’izindi roke kg 25%


0303.77.00 --amafi ya perishi yo mu nyanja (Dicentararikusi labarakisi, Dicentararikusi punkutatusi)

kg 25%

0303.78.00 -- Hake (Merluccius spp., Urophycis spp.) kg 25%

0303.79.00 --Ibindi kg 25%

0303.80.00 --Imyijima n’amagi y’amafi kg 25%

03.04 Imihore(fire) y’amafi n’izindi nyama z’ifi (zikatakase cyangwa zidakase), mbisi, zakonjeshejwe cyangwa zabaye ubutita

- - Ziri ku gipimo cy’ubushyuhe gisanzwe cyangwa zakonjeshejwe:



0304.19.00 -- --Ibindi kg 25%

- -Fire zumushijwe n’ubutita:


23

No.y’icyiciro


Ijan

isha


0304.29.00 -- --Ibindi kg 25%

- -Ibindi:



0304.99.00 -- --Ibindi kg 25%

03.05 Amafi yumishijwe mu bushyuhe, asize umunyu cyangwa abitswe mu mazi arimo umunyu; amafi aranzitse, yatetswe cyangwa ataratetswe mbere cyangwa mu gihe cyo kuyaranzika; amafarini, ibiheri na bureti z'amafi, byagenewe kuribwa n'abantu.

0305.10.00 - Amafarini, ibiheri na bureti by’amafi, biribwa kg 25%

n’abantu

0305.20.00 - Imyijima n’amagi y’amafi, byumishijwe mu bushyuhe, byaranzitswe, bisize umunyu cyangwa byabitswe mu mazi arimo umunyu,

kg 25%

0305.30.00 -Fire z’amafi, zumishijwe mu bushyuhe, zisize umunyu cyangwa zabitswe mu mazi arimo umunyu, ariko zitaranzitswe

kg 25%

-Amafi yaranzitswe, harimo na fire:

0305.41.00 -- Somo zo muri Pasifika (Onkorinkusi nerika, Onkorinkusi gorubusha, Onkorinkusi keta, Onkorinkusi cawica, Onkorinkusi kisuci, Onkorinkusi masu na Onkorinkusi rodurusi), Somo zo muri Atarantika (Salmo salar) and Danube amafi yo mu bwoko bwa somo (Hucho hucho)

kg 25%

0305.42.00 --harengi(Clupea harengus, Clupea pallasii) kg 25%

0305.49.00 --Ibindi kg 25%

-Amafi yumishijwe mu bushyuhe, yaba ariho umunyu cyangwa ntawo ariko ataranzitse:

0305.51.00 -- Ifi yitwa mori (Cod) (Gadus morhua, Gadus ogac, Gadus macrocephalus) kg 25%

0305.59.00 --Ibindi kg 25%

-Amafi, ariho umunyu ariko atumishije mu bushyuhe cyangwa ataranzitse n’amafi yabitswe mu mazi arimo umunyu:

0305.61.00 -- harengi(Clupea harengus, Clupea pallasii) kg 25%

0305.62.00 --Mori (Gadusi moruwa, Gadusi ogaki, Gadusi makorosefarusi) kg 25%

0305.63.00 --amafi ya anshuwa (Engarawulisi spp.) kg 25%

0305.69.00 --Ibindi kg 25%

24

No.y’icyiciro


Ijan

isha

03.06 Ibisangaru, biri mu gikono cyangwa bitagifite, bizima, bibisi, byakonjeshejwe, , byabaye ubutita, byumishijwe, biriho umunyu cyangwa byabitswe mu mazi arimo umunyu, biri mu gikono, byatekeshejwe umwuka w'amazi, cyangwa byatogoshejwe mu mazi, yaba byakonjeshejwe cyangwa bitarakonjeshejwe, byabaye ubutita, byumishijwe n'ubushyuhe, biranzikishije umunyu cyangwa byabitswe mu mazi arimo umunyu; amafarini, ibiheri na bureti by’ibisangaru, bibereye kuribwa n'abantu.

- Zabaye ubutita:

0306.11.00 -- Rangusite n’andi mafi yo mu nyanja ateye nka rangusite (Palinurus spp.) kg 25%

0306.12.00 --Rangusite (Homarusi spp.) kg 25%

0306.13.00 --Kerevete z’ikigina na kerevete z’iroza kg 25%

0306.14.00 --Ingaru kg 25%

0306.19.00 --Ibindi, birimo amafarini, ibiheri na bureti tw’ibisangaru, bibereye kuribwa n’abantu.

kg 25%

-Byabaye ubutita:

0306.21.00 -- Rangusite n’andi mafi yo mu nyanja ateye nka rangusite (Palinurus spp.) kg 25%

0306.22.00 --Rangusite (Homarusi spp.) kg 25%

0306.23.00 --Kerevete z’ikigina na kerevete z’iroza kg 25%

0306.24.00 --Ingaru kg 25%

0306.29.00 --Ibindi, birimo amafarini, ibiheri na bureti tw’ibisangaru, bibereye kuribwa n’abantu.

kg 25%

03.07 Ibinyamunjonjorerwa, byaba biri cyangwa bitari mu gikono cyabyo, ari bizima, bikirobwa, byakonjeshejwe, byabaye ubutita, byumishijwe, biriho umunyu cyangwa biri mu mazi arimo umunyu; ibiburangoro byo mu mazi bitari ibisangaru n'ibinyamunjonjorerwa bikirobwa, byakonjeshejwe, byabaye ubutita, byumishijwe n'ubushyuhe, biranzikishije umunyu cyangwa byabitswe mu mazi arimo umunyu; amafarini, ibiheri na bureti z'amafi, bibereye kuribwa n'abantu.

0307.10.00 - Ibigagari (oysters) kg 25%

-Sikalopu zirimo sikalopu z’ingore, zo mu bwoko bwa Pecten, Chlamys cyangwa Placopecten

0307.21.00 -- Nzima, ziri ku gipimo cy’ubushyuhe gisanzwe cyangwa zakonjeshejwe kg 25%

0307.29.00 --Ibindi kg 25%

- Mussels (Mytilus spp., Perna spp.) :


25

No.y’icyiciro


Ijan

isha

0307.39.00 --Ibindi kg 25%

- Amafi bita ‘Cuttle’ (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.):


0307.49.00 --Ibindi kg 25%

Okutopusi (Okutopusi spp.) :


0307.59.00 -Ibindi kg 25%

0307.60.00 -Ibinyamunjonjorerwa, bindi bitari Ibinyamunjonjorerwa byo mu nyanja kg 25%

-Ibindi, birimo amafarini, ibiheri na bureti z'ibiburangoro biba mu mazi bitari ibisangaru, bigenewe kuribwa n'abantu :


0307.99.00 --Ibindi kg 25%

26

Umutwe wa 4

Ibikomoka ku mata; amagi y'ibiguruka, ubuki bw'umwimerere; ibiribwa bikomoka ku matungo, bitagize ahandi bisobanuye cyangwa bigaragazwa.


1.- Ijambo ‘amata’ rivuga amata y’ifu y’umwimerere cyangwa avanze cyangwa amacunda.

2.- Ku mpamvu y’icyiciro cya 04.05 :

(a) Ijambo “amavuta” y’inka rivuga amavuta y’umwimerere, amavuta y’amenda cyangwa avanze (mashya, arimo umunyu cyangwa ashaje, harimo n’amavuta yo mu bikopo) akomoka ku mata yonyine, arimo ibinure kugeza ku gipimo cya 80% cyangwa kurenzaho ariko ntibirenge 95% hashingiwe ku biro, atarimo ibinure kugeza ku gipimo cya 2% hashingiwe ku biro kandi arimo amazi aterengeje igipimo cya 16% hashingiwe ku biro. Amavuta y’inka ntabamo inyongera zivangwa, ariko ashobora kubamo umunyu, amabara y’ibiribwa, imyunyu icubya ibindi n’ibimera bigizwe na bagiteri zibyara aside y’amata yashariye.

(b) Ijambo “konfitire yo mu mata” rivuga imvange ishobora gukwirakwizwa y’amazi ameze nk’amavuta, arimo ibinure by’amata byonyine, afite ibinure bingana nibura na 39% ariko bitarengeje 80% hashingiwe ku buremere.

3.- Ibicuruzwa bivuye ku bukare bw’amenda kandi byongewe mo amata cyangwa ibinure by’amata bigomba gutondekwa nka foromaji mu cyiciro 04.06 bipfa kuba byujuje ibintu bitatu bikurikira:

(a) kuba birimo ibinure by’amata, hashingiwe ku buremere bw’ibyumye, bingana na 5% cyangwa birenze; (b) kuba birimo ibinure by’amata, hashingiwe ku buremere, bingana nibura na 70% ariko butarenze 85%; na (c) biseye cyangwa bishobora gusebwa.


(a) Ibicuruzwa bikomoka ku menda, birimo isukari yo mu mata ingana na 95% hashingiwe ku buremere, yerekanwa nk’isukari yo mu mata atarimo amazi igapimwa mu bintu byumye (icyiciro cya 17.02); cyangwa

(b) Amafufu (harimo n’imvange zikaze zigizwe na poroteyini ziba mu menda ebyiri cyangwa nyinshi, zirimo poroteyini z’amenda zirenga 80% hashingiwe ku buremere, zipimwa hashingiwe ku bintu byumye) (icyiciro cya 35.02) cyangwa udusoro (icyiciro cya 35.04).

Ibisobanuro bijyanye n’aka kiciro.

1.- Ku mpamvu z’akiciro 0404.10, ijambo “amenda yahinduwe” rivuga ibintu bigizwe n’ibigize amenda, ni ukuvuga amenda yavanywemo ragitoze, poroteyini cyangwa imyunyungugu byose cyangwa igice cyabyo, amenda yongerewemo ibigize amenda y’umwimerere, n’ibintu bikomoka ku mvange y’ibigize amenda y’umwimerere.

2.- Ku mpamvu z'akiciro kungirije ka 0405.10 ijambo “amavuta y’inka” ntirikubiyemo amavuta yakamuwe cyangwa amavuta yashongeshejwe (Akiciro kungirije 0405.90).

No.y’icyiciro


Ijan

isha

04.01 Amata n’amavuta y’amata, bidafashe cyane cyangwa bitongewemo isukari cyangwa ikindi kintu cyose cyongera uburyohe.

0401.10.00 - Birimo ibinure, hakurikijwe uburemere, butarengeje1% kg SI

0401.20.00 - Bifite ibinure, hakurikijwe uburemere, birengeje 1% ariko bitarengeje 6%

kg SI

0401.30.00 - Birimo ibinure, hakurikijwe uburemere, birengeje 6% kg SI

27

No.y’icyiciro


Ijan

isha

04.02 Amata n’amavuta y’amata, bifashe cyane cyangwa byongewemo isukari cyangwa ikindi kintu cyose cyongera uburyohe.

0402.10.00 - Mu ifu, utubuyenge cyangwa ibindi bintu bifashe, birimo ibinure, birimo ibinure, hakurikijwe uburemere, bitarengeje 1,5%

kg SI

- Mu ifu, udutirimwa cyangwa ibindi bintu bifashe, birimo ibinure, birengeje 1.5% hashingiwe ku buremere:

-- Bitongewemo isukari cyangwa ikindi kintu cyongera uburyohe:

0402.21.10 --- -Bigenewe abana bato by’umwihariko kg SI

0402.21.90 --- Ibindi kg SI

-- Other:

0402.29.10 --- -Bigenewe abana bato by’umwihariko kg SI

0402.29.90 --- Ibindi kg SI

- Ibindi:

--Bitongewemo isukari cyangwa ikindi kintu cyongera uburyohe:

0402.91.10 ---Bigenewe abana bato by’umwihariko

kg SI

0402.91.90 --- Ibindi kg SI

-- Ibindi:

0402.99.10 ---Bigenewe abana bato by’umwihariko

kg SI

0402.99.90 --- Ibindi kg SI

04.03 Ikimuri, ikivuguto n'amavuta akomoka ku mata, yawurute, kefiri n'andi mata cyangwa amavuta yatazwe cyangwa byongewemo aside, yaba afunguye cyangwa adafunguye cyangwa arimo isukari cyangwa se ibindi bintu bitera kuryoherera cyangwa inyongerampumuro, cyangwa se yongewemo imbuto, ubunyobwa cyangwa kakawo.

0403.10.00 - Yawurute kg 25%

0403.90.00 -Ibindi kg 25%

04.04 Amenda, yaba yavuze cyangwa ataravura agizwe n’ibintu biba biri mu mata y’umwimerere, byongewemo cyangwa bitongewemo isukari cyangwa ibindi byongera uburyohe, bidafite ahandi bisobanuye cyangwa bigaragazwa.

0404.10.00 - Amata y’ amenda n’amenda, yaba yavuze cyangwa atavuze bashyizemo isukari cyangwa ibindi bintu bitera kuryoherera

kg 25%

28

No.y’icyiciro


Ijan

isha

0404.90.00 -Ibindi kg 25%

04.05 Amavuta y’inka cyangwa ibindi binure n’amavuta bikomoka ku mata; konfitire zikomoka ku mata.

0405.10.00 - Amavuta y’inka kg 25%

0405.20.00 -‘’Komfitire’’ zikomoka ku mata kg 25%

0405.90.00 -Ibindi kg 25%

04.06 Foromaji

0406.10.00 - Foromaje zigikorwa (itarahisha cyangwa itarimo ibirungo), harimo na foromaje ikozwe mu macunda, n’ikivuguto

kg 25%

0406.20.00 -Foromaje icagaguwemo uduce cyangwa ivungaguye, y’ubwoko bwose

kg 25%

0406.30.00 -Foromaje itunganyijwe, idacagaguwemo uduce cyangwa itavungaguwe

kg 25%

0406.40.00 -Foromaji iriho udutsi tw’ubururu n’izindi foromaji zifite udutsi zakozwe na Penicillium roqueforti

kg 25%

0406.90.00 -Izindi foromaje kg 25%

04.07 0407.00.00 Amagi y'ibiguruka, ari mu gishishwa, mabisi, yabitswe neza ngo atononekara cyangwa atetse.

kg 25%

04.08 Amagi y'ibiguruka, atari mu gishishwa cyayo, n'umuhondo w'igi, mabisi, yumishijwe, yatekeshejwe umwuka cyangwa yatogoshejwe mu mazi, aseye, ibyakonjeshejwe cyane cyangwa andi mafi yabitswe ukundi, amenda, yaba yavuze cyangwa atavuze bashyizemo isukari cyangwa ibindi bintu bitera kuryoherera .

- Umuhondo w’igi:

0408.11.00 -- Byumye kg 25%

0408.19.00 --Ibindi kg 25%

-Ibindi:

0408.91.00 -- Byumye kg 25%

0408.99.00 --Ibindi kg 25%

04.09 0409.00.00 Ubuki bw’inzuki bw’umwimerere. kg 25%

04.10 0410.00.00 Ibikomoka ku nyamaswa biribwa, bidafite ahandi bisobanuye cyangwa bigaragazwa.

kg 25%

29

Umutwe wa 5

Ibicuruzwa bikomoka ku nyamaswa, bitagize ahandi bisobanuye cyangwa bigaragazwa



(a) Ibicuruzwa biribwa (bitari igifu n’amara, uruhago n’igifu by’inyamaswa, imbumbe cyangwa ibice byabyo, n’amaraso y’inyamaswa, asukika cyangwa yumishijwe n’ubushyuhe);

(b) Impu zitunganyije cyangwa izidakannye (harimo n’imyite) zitari ibicuruzwa byo mu cyiciro 05.05 n’uduhu n’ibindi bisigazwa biva ku mpu zitunganyije cyangwa izidakannye bivugwa mu cyiciro 05.11 (Umutwe wa 41 cyangwa 43);

(c) Ibinyabusapfu bikomoka ku nyamaswa, bitari ubwoya bw’amafarasi n’ibisigazwa byabwo (Igice cya XI); cyangwa (d) Amapfundo cyangwa amasunzu byateguriwe gushyirwa ku myeyo cyangwa gukora uburoso (icyiciro 96.03).

2. - Ku birebana n’icyiciro 05.01,, kurobanura ubwoya ugendeye ku ndeshyo (impera z’aho butereye n’iz’imitwe yabwo zipfa kuba zidatondetse hamwe) ntibizafatwa nk’igikorwa cyo kubutunganya.

3. - Mu itonde ry’amazina, amahembe y’inzovu, imvubu, morusi, naruvari n’ingurube y’ishyamba, amahembe y’isatura n’amenyo y’inyamaswa zose bifatwa nka nk’ihembe ry’inzovu.

4. - Mu itonde ry’amazina, ijambo “ubwoya bw’ifarasi” rivuga imigara n’imirizo by’inyamaswa zisa n’ifarasi cyangwa inyamaswa ziri mu muryango w’inka.

No.y’icyiciro


Ijan

isha

05.01 0501.00.00 Umusatsi w’umuntu, udatunganyije, waba ufuze cyangwa udafuze cyangwa utunganyije; ibisigazwa by’umusatsi w’umuntu.

kg 25%

05.02 Ubwanwa n'ubwoya bw’ingurube, inkone z’ingurube cyangwa ingurube z’ishyamba; ubwoya bw’urwirungu n’ubundi bwoya bukoreshwa uburoso; ibisigazwa by’ubwo bwanwa cyangwa ubwoya.

0502.10.00 - Ubwanwa n'ubwoya bw’ingurube, inkone z’ingurube cyangwa ingurube z’ishyamba n’ibisigazwa byabwo

kg 25%

0502.90.00 -Ibindi kg 25%

[05.03]

05.04 0504.00.00 Igifu n’amara, uruhago cyangwa igifu by’inyamaswa (zitari amafi), imbumbe cyangwa ibice byabyo, bibisi, byakonjeshejwe, byumishijwe n’ubutita, bisize umunyu, biri mu mazi arimo umunyu, byanitswe cyangwa byaranzitswe.

kg 25%

05.05 Impu n’ibindi bice by’ibiguruka, biriho amababa yabyo cyangwa amoya, amababa n’ibice byayo (aconze cyangwa adaconze ku mitwe) n’amoya, bitatunganyijwe cyangwa ngo bisukurwe, bikingiwe mikorobi cyangwa byatungunyijwe hagamijwe kubibika; ifu n’ibisigazwa by’amababa cyangwa ibice by’amababa.

0505.10.00 - Amababa y’ubwoko ubu n’ubu akoreshwa mu mifariso; amoya kg 25%

0505.90.00 -Ibindi kg 25%

30

Amagufa n’intima z’amahembe, bitatunganyijwe, byavanyweho ibinure, byatunganyijwe mu buryo bworoheje (ariko bitaconzwe hagamijwe kubiha isura), byatunganyijwe hakoreshejwe aside cyangwa byakuwemo jeratine; ifu n’ibisigazwa by’ibi bicuruzwa.

0506.10.00 - Intungamubiri zikomoka ku magufa n’amagufa yacishijwe muri aside.

kg 25%

0506.90.00 -Ibindi kg 25%

05.07 Ibikono by'utunyamasyo, amagufa n'umugara w'igifi cyitwa balene, amahembe, amahembe afite amashami, ibinono, inzara n'iminwa y'ibiguruka, bitigeze bibazwa cyangwa byatunganijwe ku buryo bworoheje, ariko ntibihabwe indi foromo, ifu n'ibisigazwa by'ibyo bintu.

- Amahembe y’inzovu; ifu y’amahembe y’inzovu n’ibisigazwa byayo:

0507.10.10 ---Amahembe y’inzovu kg 25%

0507.10.20 ---Amenyo y’imvubu kg 25%

0507.10.30 ---Amahembe y’isatura kg 25%

0507.10.90 ---Ibindi kg 25%

0507.90.00 -Ibindi kg 25%

05.08 0508.00.00 Coral n’ibindi bimeze nkazo, bitatunganyijwe cyangwa byatunganyijwe mu buryo bworoheje ariko bitatunganyijwe ku bundi buryo; ibikono by’ibinyamunjonjorerwa, ibisangaru cyangwa echinoderms, bitatunganyijwe cyangwa byateguwe mu buryo bworoheje ariko bitaconzwe hagamijwe kubiha isura, ifu n’ibisigazwa byabyo.

kg 25%

[05.09]

05.10 0510.00.00 ˵Ambergris˶, kasitoro, impimbi; imvubura n’ibindi bintu bikoreshwa mu gutunganya imiti, bibisi, byakonjeshejwe, byabaye ubutita cyangwa bihunitswe by’agateganyo mu bundi buryo.

kg 10%

05.11 Ibikomoka ku nyamaswa bidafite ahandi bisobanuye cyangwa bigaragazwa; inyamaswa zapfuye zivugwa mu Mutwe wa 1 cyangwa 3, bitaribwa n’abantu.

0511.10.00 - Intanga z’inyamaswa zo mu ryango w’inka kg 0%

-Ibindi:

-- Ibikomoka ku mafi cyangwa ku bisangaru, ibinyamunjonjorerwa cyangwa ibindi biburangoro biba mu mazi; inyamaswa zapfuye zivugwa mu Mutwe wa 3:

0511.91.10 --- Amafi n’amagi y’amafi kg 0%

31

0511.91.20 ---Ibisigazwa by’amafi kg 0%

0511.91.90 --- Ibindi kg 25%

-Ibindi :

0511.99.10 --- Intanga z’izindi nyamaswa zindi zitari izo mu muryango w’inka kg 0%

0511.99.90 ---Ibindi kg 25%

32

IGICE CYA II

IBIKOMOKA KU BIMERA

Igisobanuro.

1.- Muri iki Gice ijambo “bureti” rivuga ibicuruzwa byabumbiwe hamwe binyuze mu kubikanda mu buryo butaziguye cyangwa babihambirira hamwe ku gipimo kitarenza 3% hashingiwe ku buremere.

Umutwe wa 6

Ibiti bizima n’ibindi bimera, ibinyabijumba bibamo ibitunga ikimera, imizi n'ibindi bisa na byo; indabo n'amababi y'imitako byakaswe.


1.- Hashingiwe ku gice cya kabairi cy’icyiciro cya 06.01, uyu Mutwe ukubiyemo gusa ibiti bizima n’ibintu bijyana na byo (harimo n’ingemwe) ubusanzwe bigurishwa n’abahinga ingemwe mu za pepiniyeri cyangwa abahinga indabo zo guhingwa cyangwa gukoreshwa nk’imitako; ariko hatarimo ibirayi, ibitunguru, tungurusumu cyangwa ibindi bicuruzwa bivugwa mu Mutwe wa 7.

2.- Ikintu cyose kuvugwa mu cyiciro cya 06.03 cyangwa 06.04 cyerekeye ibicuruzwa bibonetse byose gifatwa nkaho cyerekeye imishamato y’indabo, uduseke tw’indabo, amakamba n’ibindi bimeze nk’ibi byose cyangwa ibice byabo bikozwe mu bicuruzwa bibonetse byose, hatitawe ku bintu byunganira ibindi bicuruzwa. Nyamara, ibi byiciro ntibirimo impapuro, amafoto n’ibindi byometswe ahantu cyangwa ibindi byomeko bikora nk’imitako bivugwa mu cyiciro cya 97.01.

No.y’icyiciro


Ijanisha

06.01 Ibinyabijumba bibamo ibitunga ikimera, ibinyabijumba, imizi imeze nk’ibijumba, amasunzu n’inguri, byadindiye, bigikura cyangwa biriho indabo; ibiti by’andive n’imizi bitavugwa mu cyiciro cya 12.12.

0601.10.00 - Amoko atandukanye y’ibinyabijumba, imizi imeze nk’ibijumba u 0%

0601.20.00 -Ibinyabijumba, imizi imeze nk’ibijumba, n’inguri, bigikura cyangwa biriho indabo; ibiti n’imizi bya shikore

u 0%

06.02 Ibindi biti bizima (hakubiyemo imizi yabyo), ingemwe z'ingeri, ibice by’ikimera bifashisha mu kugemeka; urwayi rw’ibihumyo

0602.10.00 - Ingeri zaranduwe n’ingeri zisanzwe u 0%

0602.20.00 -Ibiti, ibigunda n’ibihuru, byatsindiriwe cyangwa bitatsindiriwe, bigira imbuto ziribwa

u 0%

0602.30.00 -Rododendoroni na azale byatsindiriwe cyangwa bitatsindiriwe u 0%

0602.40.00 -Indabo z’amaroza zatsindiriwe cyangwa zitatsindiriwe u 0%

0602.90.00 -Ibindi kg 0%

06.03 Indabo zasaruwe n’udututu tw’indabo bikoreshwa mu dufungo tw’indabo cyangwa mu mitako, bibisi, byumishijwe, byabobejwe, byerurukijwe, byatumbitswe cyangwa byateguwe mu bundi buryo.

33

No.y’icyiciro


Ijanisha

- Zikiri mbisi:

0603.11.00 --Iroza Kg 25%

0603.12.00 --Amaroza y’amayeye kg 25%

0603.13.00 -- Indabo za orukide kg 25%

0603.14.00 --Kirisantemumu kg 25%

0603.19.00 --Ibindi kg 25%

0603.90.00 -Ibindi kg 25%

06.04 Amababi, amashami n’ibindi bice by’ibimera, bitariho indabo cyangwa udututu tw’indabo, n’ibyatsi, urubobi n’isharankima, bifatwa nk’ibicuruzwa bibereye gukora udufungo tw’imitako cyangwa bikoreshwa nk’imitako, bibisi, byumishijwe, byabobejwe, byerurukijwe, byatumbitswe cyangwa byateguwe mu bundi buryo.

0604.10.00 - Urubobi n’isharankima kg 25%

-Ibindi:

0604.91.00 -- Bitoshye kg 25%

0604.99.00 --Ibindi kg 25%

34

Umutwe wa 7

Imboga, imizi n’ibinyabijumba bimwe na bimwe biribwa


1.- Uyu Mutwe ntabwo ukubiyemo ibyatsi by’amatungo bivugwa mu cyiciro 12.14.

2.- Mu byiciro bya 07.09, 07.10, 07.11 na 07.12, ijambo “imboga” rikubiyemo ibihumyo bisanzwe biribwa, ingurukizi, olive, kapure, imyungu, ibihaza, intoryi, ibigori (Zea mays var. saccharata), imbuto zo mu bwoko bwa Kapusikumu cyangwa Ubwa Pimenta, fenuye, perisili, serifeye, esitarago, kereso na marijolene (Majorana hortensisi cyangwa Origanumu majorana).

3.- Icyiciro cya 07.12 gikubiyemo imboga zumishijwe zo mu bwoko bushyirwa mu byiciro bya 07.01 kugeza 07.11, zindi zitari imboga zikurikira:

(a) Ibinyamisogwe byumishijwe biribwa buboga, bifite ibishishwa (icyiciro cya 07.13); (b) Ibigori bifite isura yasobanuwe mu byiciro 11.02 kugeza kuri 11.04; (c) Ifarini, ibiheri, ifu, udusate, utubuyenge na bureti z’ibirayi (icyiciro cya 11.05) (d) Ifarini, ibiheri n’ifu by’ibinyamisogwe byumishijwe biribwa buboga byo mu cyiciro cya 07.13 (icyiciro cya 11.06).

4.- Nyamara, imbuto zumishijwe cyangwa ziseye cyangwa zo ku butaka zo mu bwoko bwa Kapusikumu cyangwa bwa Pimenta ntizibarirwa muri uyu Mutwe (icyiciro cya 09.04).

No.y’icyiciro


Ijanisha

07.01 Ibirayi, bibisi cyangwa byakonjeshejwe.

0701.10.00 - Imbuto ziterwa kg 25%

0701.90.00 -Ibindi kg 25%

07.02 0702.00.00 Inyanya, mbisi cyangwa zakonjesheshwe. kg 25%

07.03 Ibitunguru, tungurusumu cyangwa izindi mboga, zigisarurwa cyangwa zakonjeshejwe

0703.10.00 - Ubutunguru binyuranye kg 25%

0703.20.00 -Tungurusumu kg 25%

0703.90.00 -Puwaro n’izindi mboga zisa n’ibitunguru kg 25%

07.04 Amashu, shufureri, shurave, shufirize n’ubundi bwoko bw’amashu, agisarurwa cyangwa yakonjeshejwe.

0704.10.00 - Shufureri na burokori kg 25%

0704.20.00 -Amashu ya Buruseli kg 25%

0704.90.00 -Ibindi kg 25%

07.05 Reti (Lakutuka sativa) na shikore (Sikoriyumu spp.), biri ku gipimo cy’ubushyuhe gisanzwe cyangwa zakonjeshejwe

- Reti :

35

No.y’icyiciro


Ijanisha

0705.11.00 -- Amashu yo mu bwoko bwa reti (icyiciro cya reti) kg 25%

0705.19.00 --Ibindi kg 25%

-Shikore:

0705.21.00 -- Shikore ivamo andive (Sikoriyumu intibusi var.foliyosumu) kg 25%

0705.29.00 --Ibindi kg 25%

07.06 Karoti, nave, salade, imizi ya beterave, salisifisi, seleri, radi n’indi mizi iribwa, bigisarurwa cyangwa byakonjeshejwe.

0706.10.00 - Karoti na tanipusi kg 25%

0706.90.00 -Ibindi kg 25%

07.07 0707.00.00 Ubwoko bwa konkombure nini n’intoya, bigisarurwa cyangwa byakonjeshejwe. kg 25%

07.08 Imboga z’ibinyamisogwe, zifite igishishwa cyangwa zitonoye, zigisarurwa cyangwa zakonjeshejwe.

0708.10.00 - Amashaza (Pisum sativum) kg 25%

0708.20.00 - Ibishyimbo (Vigna spp., Phaseolus spp.) kg 25%

0708.90.00 -Ibindi binyamisogwe kg 25%

07.09 Izindi mboga, zigisarurwa cyangwa zakonjeshejwe.

0709.20.00 - ‘’Asparagus’’ kg 25%

0709.30.00 -Intoryi kg 25%

0709.40.00 -Sereri zindi zitari selerirave kg 25%

-Ibihumyo bisanzwe n’ingurukizi:

0709.51.00 -- Ibihumyo byo mu bwoko bwa Agaricus kg 25%

0709.59.00 --Ibindi kg 25%

0709.60.00 -Imbuto zo mu bwoko bwa Capsicum cyangwa ubwa Pimenta kg 25%

0709.70.00 -Epinari, epinari zo muri Nuveri Zelandi na epinari za orashe (epinari batera mu busitani)

kg 25%

0709.90.00 -Ibindi kg 25%

07.10 Imboga (izidatetse cyangwa izitekesheje umwuka cyangwa zatogoshejwe mu mazi), izabaye ubutita.

0710.10.00 - Ibijumba kg 25%

-Ibinyamisogwe, bifite igishishwa cyangwa bitonoye:

36

No.y’icyiciro


Ijanisha

0710.21.00 -- Amashaza (Pisum sativum) kg 25%

0710.22.00 -- Ibishyimbo (Vigna spp., Phaseolus spp.) kg 25%

0710.29.00 --Ibindi kg 25%

0710.30.00 -Epinari, epinari zo muri Nuveri Zelandi na epinari za orashe (epinari batera mu busitani)

kg 25%

0710.40.00 -Ibigori kg 25%

0710.80.00 -Izindi mboga kg 25%

0710.90.00 -Imvange z’imboga kg 25%

07.11 Imboga zihunitswe by’agateganyo (urugero, hakoreshejwe diyogiside ya sufure, ziri mu mazi arimo umunyu, mu mazi arimo sufure, cyangwa mu bindi bituma ziramba), ariko zidashobora guhita ziribwa zikimeze uko.

0711.20.00 - Olive kg 25%

0711.40.00 -myungu minini n’imyungu mito kg 25%

-Ibihumyo bisanzwe n’ingurukizi:

0711.51.00 -- Ibihumyo byo mu bwoko bwa Agaricus kg 25%

0711.59.00 --Ibindi kg 25%

0711.90.00 -Izindi mboga n’imvange z’imboga kg 25%

07.12 Imboga zumishijwe, imbumbe, zikasemo ibice, udusate, ibice cyangwa ziseye nk’ifu, ariko zitatunganyijwe birenze aho.

0712.20.00 - Ibitunguru kg 25%

- Ibihumyo, ibihepfu (Auricularia spp.), ibyobo biribwa (Tremella spp.) n'ingurukizi : kg 25%

0712.31.00 --Ibihumyo byo mu bwoko bwa Agaricus kg 25%

0712.32.00 --Amatwi y’ibiti (Auricularia spp.) kg 25%

0712.33.00 --Ibyobo biribwa (Tremella spp.) kg 25%

0712.39.00 --Ibindi kg 25%

0712.90.00 -Izindi mboga n’imvange z’imboga kg 25%

07.13 Ibinyamisogwe byumishijwe biribwa buboga, bifite ibishishwa, byaba biri mu bishishwa cyangwa bitonoye cyangwa bisatuye.

0713.10.00 - Amashaza (Pisum sativum) kg 25%

0713.20.00 -Shishe (garubanzosi) kg 25%

37

No.y’icyiciro


Ijanisha

- Ibishyimbo (Vigna spp., Phaseolus spp.):

0713.31.00 -- Ibishyimbo byo mu bwoko bwa Vigna mungo (L.) Heperi cyangwa Vinya radiyata (L.) Wilikizeki

kg 25%

0713.32.00 --Udushyimbo duto dutukura (Adzuki) (Phaseolus cyangwa Vigna angularis) kg 25%

0713.33.00 --Ibishyimbo bigufi, harimo amashaza y’umweru (Phaseolus vulgaris) kg 25%

0713.39.00 --Ibindi kg 25%

0713.40.00 -Lantiye kg 25%

0713.50.00 -Inyumba (Vicia faba var.major) n’ibishyimbo bigaburirwa amatungo (Vicia faba var.equina, Vicia faba var minor)

kg 25%

0713.90.00 -Ibindi kg 25%

07.14 Imyumbati, marante, salep, aritisho, ibijumba n’indi mizi n’ibinyabijumba bisa bikungahaye ku mafufu cyangwa kuri inulin, bibisi, byakonjeshejwe, byabaye ubutita cyangwa byumishijwe mu bushyuhe, byaba imbumbe cyangwa bikasemo udusate cyangwa bimeze nka bureti; intimatima ya sago.

0714.10.00 - Imyumbati kg 25%

0714.20.00 -Ibijumba kg 25%

0714.90.00 -Ibindi kg 25%

38

Umutwe wa 8

Imbuto ziribwa; igishishwa cy’indimu cyangwa icya meloni.


1. - Uyu mutwe ntabwo ukubiyemo imihore y’imbuto cyangwa imbuto zitaribwa.

2. - Imbuto n’ imihore y’imbuto bigomba gushyirwa mu byiciro byimwe n’imbuto n’imihore y’imbuto mbisi bihuje ubwoko.

3. - Imbuto cyangwa imihore y’imbuto byumishijwe bivugwa muri uyu Mutwe bishobora kongerwamo amazi, cyangwa gutunganywa hagamijwe ibintu bikurikira:

(a) Kugira ngo byongererwe igihe cyo guhunikwa cyangwa cyo kutangirika (urugero, bihabwa ubushyuhe buringaniye, sufure, byongerwamo aside sorubike cyangwa potasiyumu),

(b) Kugira ngo isura yabyo irusheho kuba nziza cyangwa ibungwabungwe (urugero, hongerwamo amavuta ava ku bimera cyangwa siro ya girikoze),

bipfa kugumana isura y’imbuto cyangwa imihore y’imbuto byumishijwe.

No.y’icyiciro No.Kode H.S Igisobanuro cy’uko ibicuruzwa biteye Igipimo fatizo

Ijanisha

08.01 Imbuto za kakawo, Nuwa zo muri Brezili n’iza kaju, mbisi cyangwa zumishijwe, zifite igishishwa cyangwa zitonoye.

- Kakawo :

0801.11.00 --Zumagaye kg 25%

0801.19.00 -- Ibindi kg 25%

- Nuwa zo muri Burezili:

0801.21.00 --zidatonoye kg 25%

0801.22.00 --Zitonoye kg 25%

-Imbuto za kaju:

0801.31.00 --Zidatonoye kg 25%

0801.32.00 --Zitonoye kg 25%

08.02 Izindi nuwa, zigisarurwa cyangwa zumishijwe, zitonoye cyangwa zidatonoye.

-Imbuto z’amande:


0802.12.00 -- Zitonoye kg 25%

- Imbuto za nuwa z’igiti cya hazeli cyangwa aveline (Corilusi spp.) :

39


Ijanisha


0802.22.00 -- Zitonoye kg 25%

- Imbuto za nuwa bita “walnuts”:

0802.31.00 -- Zidatonoye kg 25%

0802.32.00 --zitonoye kg 25%

0802.40.00 -Shatenye (Casitaneya spp.) kg 25%

0802.50.00 -Pisitashiyosi kg 25%

0802.60.00 -Imbuto za Makadamiya kg 25%

0802.90.00 -Ibindi kg 25%

08.03 0803.00.00 Ibitoki, harimo n’inyamunyu, bibisi cyangwa byumishijwe. kg 25%

08.04 Date, imitini, inanasi, avoka, amapera, imyembe na mangusita, bigisarurwa cyangwa byumishijwe.

0804.10.00 - Date kg 25%

0804.20.00 -Imitini kg 25%

0804.30.00 -Inanasi kg 25%

0804.40.00 -Avoka kg 25%

0804.50.00 -Amapera, imyembe na mangositini kg 25%

08.05 Indimu zigisarurwa cyangwa zumishijwe.

0805.10.00 - Amacunga kg 25%

0805.20.00 -Mandarini (harimo tangerine na satsumasi); kelemantine, wilikingi n’ibyimanyi by’indimu

kg 25%

0805.40.00 -Pampulemuse, hakubiyemo pomelo kg 25%

0805.50.00 -Indimu (Citrus limon, Citrus limonum) na tilele (Citrus aurantifolia,Citrus latifolia))

kg 25%

0805.90.00 -Ibindi kg 25%

08.06 Imizabibu, mibisi cyangwa yumye.

0806.10.00 - Bitoshye kg 25%

40


Ijanisha

0806.20.00 -Zumishijwe kg 25%

08.07 Meloni (harimo nizigira amazi) n’amapapayi (papayas), mabisi.

- Amadegede (harimo agira amazi):

0807.11.00 -- Meloni zigira amazi menshi kg 25%

0807.19.00 -- Ibindi kg 25%

0807.20.00 - Amapapayi (papayas) kg 25%

08.08 Inanasi, puware na puware za konfitire, zigisarurwa

0808.10.00 - Pome kg 25%

0808.20.00 -Puware na puware za konfitire kg 25%

08.09 Apuriko, Serize, ibiti bya peshe (hakubiyemo negitarine), ibinyomoro

0809.10.00 - Pome kg 25%

0809.20.00 -Serize kg 25%

0809.30.00 -Ibiti bya peshe (hakubiyemo negitarine) kg 25%

0809.40.00 -Ibinyomoro na purinele kg 25%

08.10 Izindi mbuto, zigisarurwa.

0810.10.00 - Inkeri kg 25%

0810.20.00 -Furambuwaze, imikeri, n’ibyimanyi bya furambuwaze n’imikeri kg 25%

0810.40.00 -Kaneberije, bilberries n’izindi mbuto z’ubu bwoko bwa Vaccinium kg 25%

0810.50.00 -Kiwi kg 25%

0810.60.00 -Duriya kg 25%

0810.90.00 -Ibindi kg 25%

08.11 Imbuto n’imihore y’imbuto, zidatetse cyangwa zatekeshejwe umwuka cyangwa zatogoshejwe mu mazi, zakonjeshejwe, zongewemo cyangwa zitongewemo isukari cyangwa ikindi kintu cyose cyongera uburyohe.

0811.10.00 - Inkeri kg 25%

0811.20.00 -Furambuwaze, imikeri, n’ibyimanyi bya furambuwaze n’imikeri, z’umukara, umweru cyangwa umutuku n’impuhu

kg 25%

0811.90.00 -Ibindi kg 25%

41


Ijanisha

08.12 Imbuto na nuwa zihunitswe by’agateganyo (urugero, hakoreshejwe diyogiside ya sufure, ziri mu mazi arimo umunyu, mu mazi arimo sufure, cyangwa mu bindi bituma ziramba), ariko zidashobora guhita ziribwa zikimeze uko.

0812.10.00 - Serize kg 25%

0812.90.00 -Ibindi kg 25%

08.13 Imbuto, zumishijwe mu bushyuhe, zitari mu byiciro. 08.01 to 08.06; imvange za nuwa cyangwa imbuto zumishijwe zivugwa muri uyu Mutwe.

0813.10.00 - Aburiko kg 25%

0813.20.00 -Ibinyomoro kg 25%

0813.30.00 -Pome kg 25%

0813.40.00 -Izindi mbuto kg 25%

0813.50.00 -Imvange za Nuwa cyangwa imbuto zumishijwe zivugwa muri uyu Mutwe.

kg 25%

08.14 0814.00.00 Ibishishwa by’indimu cyangwa ibya meloni (harimo amadegede afite amazi) bibisi, byakonjeshejwe, byumishijwe cyangwa bihunitswe by’agateganyo mu mazi arimo umunyu, mu mazi arimo sufure, cyangwa mu bindi bituma ziramba.

kg 25%

42

Umutwe wa 9

Ikawa, icyayi, mate n'ibirungo


1.- Imvange z’ibicuruzwa by’ibyiciro. 09.04 kugeza 09.10 bigomba gushyirwa mu byiciro mu buryo bukurikira:

(a) Imvange z’ibintu bibiri cyangwa birenze byo mu cyiciro kimwe bigomba gushyirwa muri icyo cyiciro; (b) Imvange z’ibintu bibiri cyangwa birenze byo mu byiciro bitandukanye bishyirwa mu cyiciro cya 09.10. Kongera ibindi bintu mu bicuruzwa by’ibyiciro. 09.04 kugeza 09.10 (cyangwa mu mvange zavuzwe mu gika (a) cyangwa (b) haruguru) ntibihindura ibyiciro byabyo icyangombwa ni uko imvange nshyashya zigumana imiterere y’ingenzi y’ibintu biri muri ibyo byiciro. Bitabaye ibyo izo mvange nshya ntizishyirwa mu byiciro byo muri uyu Mutwe; ibizigizwe n’imvange z’ibirungo cyangwa indyoshyandyo ziri mu cyiciro 21.03.

2.- Uyu mutwe ntabwo ukubiyemo urusenda rwa Cubeb (Piper cubeba) cyangwa ibindi bintu biri mu cyiciro cya 12.11.

No.y’icyiciro


Ijanisha

09.01 Ikawa mbisi cyangwa ikaranze cyangwa yakuwemo kafeyini; ibishishwa by’ikawa n’ibihu byazo; ibisimbura ikawa birimo ikawa ku gipimo kibonetse cyose.

- Ikawa, idakaranze:

0901.11.00 -- Itavanywemo kafeyine kg 25%

0901.12.00 ---- Yavanywemo kafeyine kg 25%

- - Ikawa ikaranze:

0901.21.00 --

--Itavanywemo kafeyine kg 25%

0901.22.00 --

--Yavanywemo kafeyine kg 25%

0901.90.00 -- Ibindi kg 25%

09.02 Icyayi cyongerewe cyangwa kitongerewe icyanga

0902.10.00 - Icyayi kibisi (kidasembuye) gihita gishyirwa mu dupaki kitarengeje ibiro 3 kg 25%

0902.20.00 -Ibindi byayi (bitatazwe) kg 25%

0902.30.00 -Icyayi cyirabura (cyatazwe) n’icyayi cyatazwe gake, kiri mu dupaki tutarengeje ibiro bitatu (3 kg)

kg 25%

0902.40.00 -Ikindi cyayi cyirabura (cyatazwe) n’icyayi cyatazwe gake kg 25%

09.03 0903.00.00 Mate. kg 25%

43

No.y’icyiciro


Ijanisha

09.04 Urusenda rwo mu bwoko bwa Piperi; rwumishijwe cyangwa ruseye cyangwa imbuto zerera ku butaka zo mu bwoko bwa Capsicum cyangwa ubwa Pimenta.

-Urusenda:

0904.11.00 --Rudaseye Kandi rudasekuye kg 25%

0904.12.00 --Ziseye cyangwa zisekuye kg 25%

0904.20.00 -imbuto zo mu bwoko bwa Kapusikumu cyangwa ubwa Pimenta, Zumishijwe, ruseye cyangwa rusekuye

kg 25%

09.05 0905.00.00 Vanila. kg 25%

09.06 Sinamoni n’indabo z’igiti cya sinamoni.

- Bidaseye kandi bidasekuye:

0906.11.00 -- Sinamoni (Cinnamomum zeylanicum Blume) kg 25%

0906.19.00 --Ibindi kg 25%

0906.20.00 -Ziseye cyangwa zisekuye kg 25%

09.07 0907.00.00 Jirofure (urubuto rwose, ikijumba n’uduti). kg 25%

09.08 Misikade, masi na karidamome.

0908.10.00 - Natimegi kg 25%

0908.20.00 -Masi kg 25%

0908.30.00 -Karidamome kg 25%

09.09 Imbuto za ani, badiya, fenuye, coriyanderi, kime (cumin)cyangwa karuvi; jenevuriye

0909.10.00 - Imbuto za anize cyangwa badiya kg 25%

0909.20.00 -Imbuto za coriyanderi kg 25%

0909.30.00 -Imbuto za kime (cumin) kg 25%

0909.40.00 -Imbuto za karuvi kg 25%

0909.50.00 -Imbuto za fenuye; jenevuriye. kg 25%

09.10 Jenjembure, safurani, kurukuma, timu, amababi ya loriye, ikingari n’izindi ndyoshyandyo.

0910.10.00 - Jenjembure kg 25%

0910.20.00 -Safurani kg 25%

44

No.y’icyiciro


Ijanisha

0910.30.00 -Ibirungo bya kurukuma kg 25%

-Ibindi birungo:

0910.91.00 -- Imvange zavuzwe mu Gisobanuro cya 1 (b) cy’uyu Mutwe kg 25%

0910.99.00 -- Ibindi kg 25%

45

Umutwe wa 10:

Ibinyampeke


1.- (A) Ibicuruzwa byavuzwe mu byiciro z’uyu Mutwe bigomba gushyirwa muri ibyo byiciro iyo bifite imbuto, zaba ziri cyangwa zitari ku hundo cyangwa ku giti.

(B) Uyu Mutwe ntureba imbuto zatonowe cyangwa zatunganyijwe ku bundi buryo. Nyamara, umuceri, utonoye, usekuye, wapfubijwe cyangwa ujanjaguye ukomeza gushyirwa mu cyiciro cya 10.06.

2.- Icyiciro cya 10.05 ntikireba ibigori (Umutwe wa 7).


1.- Ijambo “ingano zikomeye” rivuga ingano zo mu bwoko bwa ‘’Triticum durum’’ n’ibyimanyi bikomoka ku guhuza Triticum durum hagati yazo zihuje umubare (28) wa koromozome n’ubwo bwoko.

No.y’icyiciro


Ijanisha

10.01 Ingano na mesilini.

- Ingano zikomeye:

1001.10.10 --- Zateguriwe by’umwihariko guterwa kg 0%

1001.10.90 ---Ibindi kg 0%

-Ibindi:


1001.90.20 ---Ingano zikomeye cyane kg SI

1001.90.90 --- Ibindi kg SI

10.02 Isegeri.


1002.00.90 ---Ibindi kg 0%

10.03 Oruje.


1003.00.90 ---Ibindi kg 25%

10.04 1004.00.00 Avuwane. kg 0%

10.05 Ibigori.

1005.10.00 - Imbuto zo gutera kg 25%

1005.90.00 -Ibindi kg SI

46

No.y’icyiciro


Ijanisha

10.06 Umuceri.

1006.10.00 - Umuceri udatonoye kg SI

1006.20.00 - Umuceri wavanyweho igishishwa k’inyuma gusa kg SI

1006.30.00 - Umuceri utonoye wavanyweho agashihwa ka nyuma k’imbere kg SI

1006.40.00 - Umuceri w'ibiheri kg SI

10.07 1007.00.00 Impeke z’amasaka kg 25%

10.08 Saraze, mile n’impeke za mile; ibindi binyampeke.

1008.10.00 - Sarase (Buckwheat) kg 25%

1008.20.00 -Mile kg 25%

1008.30.00 -Impeke za Mile kg 25%

1008.90.00 -Ibindi binyampeke kg 25%

47

Umutwe wa 11

Ibicuruzwa bikomoka ku nganda zisya; ingano zihugutishije; amido; inulini; ibintu bisigara nyuma yo gukura amido mu binyampeke.



(a) Ingano zikaranze zihugushije zigenewe gusimbura ikawa (icyiciro 09.01 cyangwa 21.01.); (b) Amafu yatunganyijwe, avuwane y’ingano cyangwa amido yo mu cyiciro cya 19.01; (c) Udusate tw’ibigori cyangwa ibindi bintu bivugwa mu cyiciro cya 19.04; (d) Imboga zateguwe cyangwa zahunitswe, zivugwa mu cyiciro cya 20.01, 20.04 cyangwa 20.05; (e) Imiti (Umutwe wa 30); cyangwa (f) Amido imeze nk’imibavu, ibintu byongera uburanga cyangwa ibikoreshwa mu isuku (Umutwe wa 33).

2.- (A) Ibiva mu nganda zisya ibinyampeke bikubiye mu rutonde ruri mu mbonerahamwe ikurikira bishyirwa muri uyu mutwe iyo bifite, hashingiwe ku buremere bw’ikibikomokaho:

(a) ingano y’amido (iboneka hakoreshejwe uburyo bwo kuyipima bwa Ewers) irenze iyavuzwe mu Nkingi (2); na (b) ivu (nyuma yo gukuramo indi myunyu yongewemo) ritarenze iryavuzwe mu Nkingi ya (3);

Bitabaye ibyo, bishyirwa mu cyiciro 23.02. Nyamara umumero w’ibinyampeke, imbumbe, ibitonoye cyangwa bisekuye bishyirwa buri gihe mu cyiciro cya 11.04.

(B) Ibintu bijya muri uyu Mutwe hashingiwe ku bimaze kuvugwa bishyirwa mu cyiciro cya mu Nkingi ya 11.01 cyangwa ya 11.02 mu gihe ijanisha ry’ibica mu myenge y’akayunguruzo k’imikwege byagaragajwe mu Nkingi ya 4 cyangwa ya 5 ritari munsi y’iryagaragajwe ku kinyampeke kivugwa, hashingiwe ku buremere.

Iyo bitabaye gutyo, bishyirwa mu cyiciro cya 11.03 cyangwa 11.04.

Igipimo cy’amido

(2)

Ubwinshi bw’ivu (ash content) (3)

Ijanisha ry’ibihita mu kayunguruzo gafite imyenge igenewe

315 mikorometero (microns) (4)

500 micrometres (mikoro) (5)

Ingano n’isegeliOruje ...Avuwane ..........Ibigori n’impekeamasaka .......Umuceri ..........Ingano zirabura .....

45%45%45%

45%45%45%

2.5%3%5%

2%1.6%4%

80%80%80%

-80%80%

---

90%--

3.- Ku mpamvu z’icyiciro cya 11.03, amagambo “avuwane” n’“igiheri” avuga ibintu biboneka bajanjaguye impeke, aho

(a) ku birebana n’ibintu biva mu bigori, nibura 95% hashingiwe ku buremere binyura mu kayunguruzo gafite imyenge ya mm 2;

(b) ku birebana n’ibindi bintu biva mu binyampeke, nibura 95% hashingiwe ku buremere binyura mu kayunguruzo gafite imyenge ya mm 1.25.

48

No.y’icyiciro


Ijanisha

11.01 1101.00.00 Ifarini y’ingano cyangwa ya mesirini kg SI

11.02 Amafu y’ibinyampeke bindi bitari ingano cyangwa mesilini.

1102.10.00 - Ifarini y’isegeli kg 25%

1102.20.00 -Ifu y’ibigori kg 50%

1102.90.00 -Ibindi kg 25%

11.03 Avuwane, ibiheri na bureti biva mu binyampeke.

- Avuwane n’ibiheri:

1103.11.00 -- By’ingano kg 25%

1103.13.00 --By’ibigori. kg 25%

1103.19.00 --By’ibindi binyampeke kg 25%

1103.20.00 --Bureti: kg 25%

11.04 Impeke z'ibinyampeke zitunganyijwe ku bundi buryo (urugero zitonoye, zibumbabumbye, , zishishuye, zikasemo uduce cyangwa kibbled), usibye umuceri wo mu cyiciro 10.06; umumero w'ibinyampeke imbumbe, bibumbabumbye, bitonoye cyangwa bisekuye.

- Impeke zibumbabumbye cyangwa zitonoye:

1104.12.00 -- Z’avuwane kg 25%


-Ibindi binyampeke bitunganyije (urugero bitonoye, bishishuye, bikasemo uduce cyangwa byavungaguwe)

1104.22.00 -- Z’avuwane kg 25%

1104.23.00 --By’ibigori. kg 25%


1104.30.00 --Umumero w’ibinyampeke imbumbe, bibumbabumbye, bitonoye cyangwa bisekuye

kg 25%

11.05 Ifarini, ibiheri, ifu, udusate, udutsima na bureti z’ibirayi.

1105.10.00 - Ifarini, ibiheri n’ifu Kg 25%

1105.20.00 -Udusate, utubuyenge na bureti kg 25%

11.06 Ifarini, ibiheri n'ifu y'ibinyamisogwe biribwa nk'imboga byumye byo mu cyiciro cya 07.13, iya sago cyangwa iy’imizi cyangwa ibinyabijumba byo mu cyiciro cya 07.14 cyangwa iy’ibintu bivugwa mu Mutwe wa 8 .

49

No.y’icyiciro


Ijanisha

1106.10.00 - By’ibinyamisogwe biribwa nk’imboga byumishijwe byo mu cyiciro cya 07.13

kg 25%

1106.20.00 -Bya sago cyangwa imizi cyangwa ibinyabijumba byo mu cyiciro cya cya 07.14

kg 25%

1106.30.00 -By’ibintu bivugwa mu Mutwe wa 8 kg 25%

11.07 Mariti, yaba ikaranze cyangwa idakaranze.

1107.10.00 - Idakaranze kg 10%

1107.20.00 - Ikaranze Kg 10%

11.08 Amido ikaranze; inulini. Kg 10%

- Amido: Kg 10%

1108.11.00 -- Amido z’ingano Kg 10%

1108.12.00 -- Amido z’ibigori Kg 10%

1108.13.00 -- Amido z’ibirayi Kg 10%

1108.14.00 -- Amido z’imyumbati Kg 10%

1108.19.00 -- Izindi amido Kg 10%

1108.20.00 - Inurine Kg 10%

11.09 1109.00.00 Guluteni y’ingano, mbisi cyangwa zumye. Kg 10%

50

Umutwe wa 12

Imbuto zivamo amavuta, imbuto zinyuranye, impeke, imbuto ziterwa n'iziribwa, ibimera bivamo imiti n'ibikoreshwa mu nganda; ibyatsi n'ibiryo by'amatungo


1. - Bimwe mu bikubiye mu cyiciro cya 12.07 ni imbuto z’ibigazi n’ibizigize, imbuto z’ipamba, imbuto z’amavuta ya kasitoro, imbuto za sezame, imbuto za karitame, imbuto za pavo na nuwa ya karite (karite nuts). Iki cyiciro ntikireba ibintu bivugwa mu cyiciro 08.01 cyangwa 08.02 cyangwa za olive (Umutwe wa 7 cyangwa Umutwe wa 20).

2. - Iki cyiciro 12.08 ntikireba amafarini afite ibinure n’amafarini n’ibiheri byavanywemo igice cy’ibinure cyangwa ibinure byose cyangwa byasubijwemo ibinure by’umwimerere byabyo. Nyamara ntureba ibisigazwa bivugwa mu byiciro bya 23.04 kugeza ku cya 23.06.

3.- Ku birebana n’icyiciro cya 12.09, imbuto za beterave, ibyatsi n’imbuto z’ibindi byakatsi, imbuto z’indabo z’imitako, imbuto z’imboga, imbuto z’ibiti by’ishyamba, imbuto z’ibiti by’imbuto, imbuto z’amashaza (y’ubundi bwoko butari Viciya faba) cyangwa iz’ubushaza zigomba gufatwa nk’“imbuto zo guhinga”.

Nyamara icyiciro cya 12.09 ntikireba ibintu bikurikira kabone n’iyo byaba ari ibyo guhinga:

(a)Ibinyamisogwe cyangwa ibigori (Umutwe wa 7); (b) Ibirungo n’ibindi bintu bivugwa mu Mutwe wa 9; (c)Ibinyampeke (Umutwe wa 10); cyangwa (d) Ibintu byo mu bice 12.01 kugeza kuri 12.07 cyangwa 12.11.

4.- Icyiciro cya 12.11 kireba kandi ibimera bikurikira cyangwa ibice byabyo: baziliki, burashe, ginisengi, hisope, regilise, ubwoko bwose bw’urwuya (mint), romarini, rue, saje n’igiti cy’abusente.

Nyamara icyiciro cya 12.11 ntikireba:

(a) Imiti ivugwa mu Mutwe wa 30; (b) Imibavu, amavuta cyangwa ibintu bikoreshwa kwisukura byo mu Mutwe wa 33; cyangwa (c) Imiti yica udukoko, udusahumyo, ibyatsi, mikorobi cyangwa ibindi bintu bivugwa mu cyiciro cya 38.08.

5. - Ku birebana n’icyiciro cya 5, ijambo “inkuriramazi n’ubundi bwoko bwazo” ntirikubiyemo:

(a) Utunyabuzima dufite ingirabuzima fatizo imwe twapfuye tuvugwa mu cyiciro cya 21.02; (b) Ibihingwa by’utunyabuzima bivugwa mu cyiciro cya 30.02; cyangwa (c) Ifumbire mvaruganda zivugwa mu cyiciro cya 31.01 cyangwa 31.05.


1. – Ku bijyanye n’akiciro kungirije ka 1205.10 imvugo “Koruza ibamo aside nkeya cyangwa imbuto za koruza” bisobanura imbuto z’igiti bita ‘rape’ cyangwa ‘koruza’ zitanga umusaruro w’amavuta udahinduka kandi arimo aside utageze kuri 2% hashingiwe ku buremere kandi zitanga ibindi bitari amavuta birimo mikoromol za girikozinorate ziri munsi ya mikoromore 30 kuri buri garama .

______________

No.y’icyiciro

No. Kode H.S Igisobanuro cy’uko ibicuruzwa biteye Igipimo fatizo Ijanisha

12.01 1201.00.00 Soya, isatuye cyangwa idasatuye. kg 10%

12.02 Ubunyobwa, budakaranze cyangwa budatetse ku bundi buryo, bwaba

51

No.y’icyiciro


1202.10.00 - Zidatonoye kg 10%

1202.20.00 -Butonoye, bwaba bujanjaguye cyangwa butajanjaguye kg 10%

12.03 1203.00.00 Koko yumwe. kg 10%

12.04 1204.00.00 Imbuto za rini, zijanjaguye cyangwa nzima. kg 10%

12.05 Koruza cyangwa imbuto za koruza zijanjaguye cyangwa nzima. kg 10%

1205.10.00 -Koruza ibamo aside nkeya cyangwa imbuto za koruza. kg 10%

1205.90.00 -Ibindi kg 10%

12.06 1206.00.00 Imbuto z’ibihwagari zijanjaguye cyangwa nzima. kg 10%

12.07 Izindi mpeke zitanga amavuta n’imbuto zifite amavuta zijanjaguye cyangwa nzima.

1207.20.00 - Imbuto z’ipamba kg 10%

1207.40.00 -imbuto za sezame kg 10%

1207.50.00 -imbuto za mutaridi kg 10%

-Ibindi:

1207.91.00 ----imbuto za pavo kg 10%

1207.99.00 ----Ibindi kg 10%

12.08 Amafarini n’ibiheri biva ku mpeke zitanga amavuta n’imbuto zifite amavuta, bitari mutaridi.

1208.10.00 - bya soya kg 10%

1208.90.00 -Ibindi kg 10%

12.09 Impeke, imbuto n’ubusigosigo, bihingwa.

1209.10.00 - imbuto za beterave kg 0%

-Imbuto z’ubwatsi bw’amatungo, zitari iza beterave: kg 0%

1209.21.00 --Imbuto za ruzerine kg 0%

1209.22.00 --Urusororo (Tirifoliyumu spp.) kg 0%

1209.23.00 --imbuto za fetike (Fescue) kg 0%

1209.24.00 --imbuto za mariwama yo muri Kentucky (Poa pratensis L.) kg 0%

1209.25.00 -- Imbuto z’isegeli (rye) (Lolium multiflorum Lam., Lolium perenne L.) kg 0%

1209.29.00 --Ibindi Kg 0%

52

No.y’icyiciro


1209.30.00 -Imbuto z’ibimera rwatsi bihingwa cyane cyane kubera indabo zabyo Kg 0%

-Ibindi:

1209.91.00 -- Imbuto z’imboga Kg 0%

1209.99.00 --Ibindi kg 0%

12.10 Imbuto za hubulo, mbisi cyangwa zumye, ziseye cyangwa zidaseye cyangwa zimeze nka bureti; lupulini

1210.10.00 - imbuto za hubulo, zitajanjaguye Kandi zitari ifu cyangwa zitameze nka bureti

kg 0%

1210.20.00 -Imbuto za hubulo, zijanjaguye, z’ifu cyangwa z’utubumbe; lupulini kg 0%

12.11 Ibimera n’ibice byabyo (birimo impeke n’imbuto), byo bikoreshwa cyane cyane mu mibavu, muri farumasi cyangwa mu kwica udukoko, ibisahumyo n'indi mirimo nk'iyo, bibisi cyangwa byumye, , bitemye cyangwa bidatemye, biseye cyangwa ari ifu.

1211.20.00 - Imizi ya ginisengi kg 10%

1211.30.00 -Ikibabi cya koka kg 10%

1211.40.00 -Uduti twa pavo kg 10%

-Ibindi :

1211.90.10 --- Bikoreshwa mu gukora imiti, urugero Ibishishwa bya sinkona (Cinchona)

kg 0%

1211.90.20 ---Ibireti kg 10%

1211.90.90 ---Ibindi kg 10%

12.12 Karube, inkuriramazi n'ubundi bwoko bw'urubobi, beterave ivamo isukari n’ibisheke, bibisi, byakonjeshejwe, byabaye ubutita cyangwa byumishijwe, biseye cyangwa bidaseye; ibibuto by'imbuto n'ibindi bikomoka ku mboga (harimo imizi ya andive itokeje yo mu bwoko bwa Sikoriyumu intibusi sativumu) bikoreshwa cyane cyane mu kuribwa n'abantu, bidafite ahandi bisobanuye cyangwa bigaragazwa.

1212.20.00 - Inkuriramazi n’ubundi bwoko bw’urubobi kg 10%

Ibindi:

1212.91.00 -- Beterave ivamo isukari Kg 10%

1212.99.00 --Ibindi Kg 10%

53

No.y’icyiciro


12.13 1213.00.00 Uduti n’ibishishwa by’ibinyampeke, bidatunganyije, bicagaguye cyangwa bizima,

Kg 10%

12.14 Rutabaga, ‘’mangolds’’, imizi y'ibyatsi by'amatungo, ubwatsi bwumishijwe, alufalufa, urusororo, sainfoin, ubwatsi bw'amatungo, ubushaza, imbuto z'amashaza n'ibindi byatsi by'amatungo, byaba bureti cyangwa bifite indi sura.

1214.10.00 - Ibiheri bya luzerine (alufalufa) na bureti Kg 10%

1214.90.00 -Ibindi Kg 10%

54

Umutwe wa 13

Amarira y’ibiti; ubujeni n'andi matembabuzi cyangwa imishongi y'ibimera.


1. - Icyiciro cya 13.02 kireba umushongi uva mu mizi y’ibimera, mu bireti, muri huburo, mu gikakarubamba no mu rumogi.

Iki cyiciro ntikireba:

(a) Umushongi uva mu mizi y’ibimera urimo 10% by’isukari hashingiwe ku buremere cyangwa yongerewe mu biribwa biryoherera (icyiciro cya 17.04);

(b) Ibikomoka kuri mariti (Icyiciro cya 19.01); (c) Ibikomoka ku ikawa, icyayi cyangwa mateyi (Icyiciro cya 21.01); (d) Amatembagiti y’imboga cyangwa ibiyakomokaho bigize ibinyobwa bisindisha (Umutwe wa 22; (e) Kamfure, giriserizine cyangwa ibindi bintu bivugwa mu cyiciro cya 29.14 cyangwa 29.38; (f) Imvange zifashe ziva mu duti twa pavo zirimo arikaroyide iri munsi ya 50% hashingiwe ku buremere (icyiciro cya 29.39);

(g) Imiti yo mu cyiciro 30.03 cyangwa 30.04 cyangwa imisemburo ituma amaraso avura (icyiciro cya 30.06); (h) Ibikomoka ku gukana impu cyangwa kuzisiga amarangi (icyiciro cya 32.01 cyangwa 32.03); (ij) Amavuta ahumura, beto, ishangi, ishangi ry’amavuta, umucumbetso cyangwa igisoryo bisukika biva ku mavuta ahumura

cyangwa ibikomoka ku bintu bihumura bikoreshwa mu gukora ibinyobwa (Umutwe 33); cyangwa

(k) Kawucu isanzwe, barata, ubujeni, guta-perisha, guyayule, cikole cyangwa za kawucu zisa na byo zisanzwe (icyiciro 40.01).

___________

No.y’icyiciro


Ijanisha

13.01 Igoma; kawucu isanzwe, ishangi, ishangi rya kawucu cyangwa rimeze nk’amavuta (urugero, barizamine)

1301.20.00 - Igoma yitwa iy’abarabu kg 0%

1301.90.00 -Ibindi kg 0%

13.02 Amatembagiti y’imboga n’ibiyavaho; imbyarasukari zo mu bimera, isukari yo mu bimera n’ibimera bibyara isukari; agar-agar n'ibindi byongera umubyimba, bihinduye cyangwa bidahinduye, bikomoka ku mboga.

- Amatembabuzi n’imishongi y’ibimera:

1302.11.00 -- Opiyumu Kg 0%

1302.12.00 --y’mizi y’igiti gikorwamo imiti Kg 0%

1302.13.00 --y’igiti gihumuza inzoga Kg 0%

1302.19.00 --Ibindi Kg 0%

1302.20.00 - Isukari yo mu bimera ishobora kuvanwamo ari umushongi Kg 0%

-Ibyongera umubyimba, byaba bihinduye cyangwa bidahinduye, biva mu bihingwa:

55

1302.31.00 -- Agaragari kg 0%

1302.32.00 -- Ibyongera umubyimba, byaba bihinduye cyangwa bidahinduye, Karube, imbuto za karube n'imbuto cyangwa iza gwari

kg 0%

1302.39.00 --Ibindi kg 0%

56

Umutwe wa 14

Ibikoresho bikoreshwa mu kuboha; ibikomoka ku bihingwa bitagize ahandi bigaragazwa cyangwa bivugwa.


1. - Uyu Mutwe ntabwo ureba ibintu bikurikira bigomba gushyirwa mu Gice cya XI: Ibintu bikomoka ku bimera bikoreshwa mbere na mbere mu gukora ibitambaro, ariko bitunganyije, cyangwa ibindi bikomoka ku bimera byatunganyijwe hagamijwe kubikoresha mu gukora ibitambaro.

2. - Icyiciro cya 14.01 a kireba imigano (isatuye cyangwa idasatuye, ibajije mu burebure, ikasemo ibice, ibumbabumbye ku mitwe, yatewe irangi ry’umweru, idafata inkongi, yanogejwe cyangwa yinitswe), oziye isatuye, urubingo n’ibisa na rwo, intima za rotini na rotini zishishuye cyangwa zisatuye. Iki cyiciro ntikireba amabango y’ibiti (icyiciro cya 44.04).

3. - Icyiciro cya 14.04 ntikireba rene y’ibiti (icyiciro cya 14.04) n’amapfundo atunganyije y’amasunzu yateguriwe gushyirwa ku myeyo cyangwa gukora uburoso (heading 44.05)

No.y’icyiciro


Ijanisha

14.01 Ibikomoka ku bimera byagenewe mbere na mbere ububoshyi (urugero: imigano, rotini, urubingo, oziye, urukangaga, bisukuye, byatewe ibara ry’umweru cyangwa uduti tw’ibinyampeke twinitswe, n’igishishwa cy’indimu).

1401.10.00 - Imigano kg 10%

1401.20.00 -Rotini kg 10%

1401.90.00 -Ibindi kg 10%

[14.02]

[14.03]

14.04 Ibintu bikomoka ku bimera bidafite ahandi bisobanuye cyangwa bigaragazwa.

1404.20.00 - Utubuto tw’ibisigazwa by’ipamba kg 10%

1404.90.00 -Ibindi kg 10%

_____

57

IGICE CYA III

IBINURE N’AMAVUTA BIKOMOKA KU NYAMASWA CYANGWA KU BIMERA N’IBINDI BIBIKOMOKAHO; IBINURE BITUNGANYIJWE BIRIBWA;IBISHASHARA BIKOMOKA KU NYAMASWA CYANGWA KU BIHINGWA

Umutwe wa 15

Ibinure n'amavuta bikomoka ku nyamaswa cyangwa ku bimera n’ibindi bibikomokaho; ibinure bitunganyijwe biribwa; ibishashara bikomoka ku nyamaswa cyangwa ku bihingwa.



(a) Ibinure by’ingurube cyangwa ibinure by’ibiguruka byo mu cyiciro cya 02.09; (b) Amavuta cyangwa ibinure biva kuri kakawo (icyiciro 18.04); (c) Ibyatunganyijwe biribwa birimo, hashingiwe ku buremere, igipimo kirenga 15% k’ibintu bivugwa mu cyiciro cya 04.05 (akenshi mu Mutwe

wa 21); (d) Ibishashara (icyiciro cya 23.01) cyangwa ibasigazwa byo mu byiciro 23.04 kugeza ku cya 23.06. (e) Aside zirimo ibinure, ibishashara bitunganyije, imiti, amarangi, verini, imibavu, ibikoreshwa mu kongera ubwiza cyangwa mu

kwisukura, amavuta arimo sirifamide cyangwa ibindi bintu bivugwa mu Cyiciro cya VI; cyangwa (f) Amacupa abikwamo imibavu ikomoka ku mavuta (icyiciro cya 40.02).

2. - Icyiciro cya 15.09 ntikireba amavuta ava kuri za olive hakoreshejwe gukamura ibiyengesha (icyiciro cya 15.10).

3. - Icyiciro cya 15.18 ntikireba ibinure cyangwa amavuta cyangwa uduce tubigize, byambuwe kamere yabyo, bigomba gushyirwa mu cyiciro cyerekeye ibinure cyangwa amavuta cyangwa uduce tubigize bigifite kamere yabyo.

4. - Ububiko bw’amasabune, bisigazwa by’amavuta, ibishashara bya siteyarike, giriseroro, ibisigazwa bya girise ya rene bishyirwa mu cyiciro cya 15.22.

_________________

Ibisobanuro byerekeye aka kiciro.

1. Ku bijyanye n’akiciro ka 1514.11 na 1514.19, ijambo “koruza ya aside nkeya cyangwa amavuta ya koruza” bisobanuye amavuta ntayega arimo aside itarengeje 2% hashingiwe ku buremere.

No.y’icyiciro


Ijanisha

15.01 1501.00.00 Ibinure by’ingurube (harimo amavuta y’ingurube) n’ibinure by’ibiguruka, bitandukanye n’ibiri mu cyiciro cya 02.09 cyangwa 15.03.

kg 10%

15.02 Ibinure by’inka n’inyamaswa zisa nkazo, intama cyangwa ihene, bitandukanye n’ibiri mu cyiciro cya 15.03.

1502.00.10 --- Ibinure bikomeye by’inyamaswa (harimo premier just) kg 0%

1502.00.90 ---Ibindi kg 10%

15.03 1503.00.00 Sendu, amavuta y’ingurube, amavuta ava ku mavuta/oleo-oil n’urugimbu, bitavanzwe cyangwa ngo bitegurwe ku bundi buryo.

kg 10%

58

15.04 Ibinure n’amavuta n’uduce twabyo by’amafi cyangwa inyamabere ziba mu mazi, byaba biyunguruye cyangwa bitayunguruye, ariko bitahinduwe hakoreshejwe imiti y’ubutabire.

1504.10.00 - Amavuta yo mu mwijima w’ifi n’uduce tuyagize Kg 10%

1504.20.00 -Ibinure n’amavuta n’uduce tubigize by’amafi, bindi bitari amavuta yo mu mwijima

kg 10%

15.04 1504.30.00 Ibinure n’amavuta n’uduce twabyo by’inyamabere ziba mu mazi Kg 10%

15.05 1505.00.00 Girisi ya rene n’ibintu bifite ibinure bibikomoka (harimo na lanolini/lanolin).

Kg 0%

15.06 1506.00.00 Ibinure n’amavuta bikomoka ku nyamaswa n’uduce twabyo byaba biyunguruye cyangwa bitayunguruye, ariko bitahinduwe hakoreshejwe imiti y’ubutabire.

Kg 10%

15.07 Amavuta ya soya n’uduce twayo byaba biyunguruye cyangwa bitayunguruye, ariko bitahinduwe hakoreshejwe imiti y’ubutabire.

1507.10.00 - Amavuta mabisi, yaba yavanywemo cyangwa agifite urwenera Kg 0%

1507.90.00 Ibindi Kg 25%

15.08 Amavuta y’ubunyobwa n’uduce twayo yaba ayunguruye cyangwa atayunguruye, ariko atarahinduwe hakoreshejwe imiti y’ubutabire.

1508.10.00 - Amavuta adatunganyijwe Kg 0%

1508.90.00 -Ibindi Kg 25%

15.09 Amavuta ya olive n’uduce twayo byaba biyunguruye cyangwa bitayunguruye, ariko bitahinduwe n’imiti y’ubutabire.

1509.10.00 - Amavuta atarakoreshwa (Virgin) kg 0%

1509.90.00 -Ibindi kg 25%

15.10 1510.00.00 Amavuta atarakoreshwa n’uduce twayo, yavuye kuri olive gusa, byaba biyunguruye cyangwa bitayunguruye, ariko bitahinduwe hakoreshejwe imiti y’ubutabire, harimo n’imvange z’aya mavuta cyangwa uduce n’amavuta cyangwa uduce tw’icyiciro 15.09.

kg 25%

15.11 Amavuta ya soya n’uduce twayo byaba biyunguruye cyangwa bitayunguruye, ariko bitahinduwe mu buryo bw’ubutabire.

1511.10.00 - Amavuta adatunganyijwe kg 10%

-Ibindi:

1511.90.10 --- Amamesa atunganyijwe kuburyo buringaniye bita oleyine , ibisigazwa kg 10%

1511.90.20 ---Amamesa atunganyije ku buryo bwisumbuyeho bita sitiyarine, uduce twayo kg 0%

1511.90.30 --- Amamesa atunganyijwe kuburyo buringaniye bita oleyine, RBD kg 25%

59

1511.90.40 --- Amamesa atunganyije ku buryo bwisumbuyeho bita sitiyarine, RBD Kg 10%

1511.90.90 ---Ibindi Kg 25%

15.12 Imbuto z’ibihwagari, cyangwa amavuta y’imbuto z’ipamba n’uduce twabyo, byaba biyunguruye cyangwa bitayunguruye, ariko bitahinduwe hakoreshejwe imiti y’ubutabire.

- Amavuta ava mu mbuto z’ibihwagari cyangwa karitame n’uduce twabyo:

1512.11.00 -- Amavuta adatunganyijwe Kg 10%

1512.19.00 --Ibindi Kg 25%

-Amavuta ava mu mbuto z’ipamba n’uduce twazo:

1512.21.00 -- Amavuta adatandukanyijwe, yanwemo cyangwa ataravanwemo gosipole Kg 10%

1512.29.00 --Ibindi Kg 25%

15.13 Imbuto za kakawo (kopura), imbuto z'ingazi cyangwa amavuta ya babasu n'uduce twabyo byaba biyunguruye cyangwa bitayunguruye, ariko bitahinduwe hakoreshejwe imiti y’ubutabire.

- Amavuta y’imbuto za kakawo (kopura) n’uduce twayo:

1513.11.00 -- Amavuta adatunganyijwe Kg 0%

1513.19.00 --Ibindi Kg 25%

-Imbuto z’ingazi cyangwa amavuta ya babasu n’uduce twabyo:

1513.21.00 -- Amavuta adatunganyijwe kg 0%

1513.29.00 --Ibindi kg 25%

15.14 Amavuta ya rape, koruza cyangwa mutaridi n’uduce twabyo, byaba biyunguruye cyangwa atayunguruye, ariko atarahinduwe mu buryo bw’ubutabire.

- Koruza ya aside nkeya cyangwa amavuta ya koruza n’uduce twayo:


1514.19.00 --Ibindi kg 25%

-Ibindi:


1514.99.00 --Ibindi kg 25%

15.15 Amavuta mabisi, ibindi binure n’amavuta bikomoka ku bimera (harimo amavuta ya jojoba) n’uduce twabyo, byaba biyunguruye cyangwa bitayunguruye, ariko bitahinduwe hakoreshejwe imiti y’ubutabire.

60

- Amavuta y’imbuto za rini n’uduce twayo:


1515.19.00 --Ibindi kg 25%

Amavuta y’ibigori n’uduce twayo:


1515.29.00 --Ibindi kg 25%

1515.30.00 -Amavuta ya kasitoro n’uduce twayo kg 10%

1515.50.00 -Amavuta ya sezame n’uduce twayo kg 25%

1515.90.00 -Ibindi kg 25%

15.16 Ibinure n’amavuta bikomoka ku nyamaswa cyangwa ku bimera n’uduce twabyo, byashyizwemo igice cyangwa byuzuye idorojeni, biri ‘inter-esterified’, ‘re-esterified’ cyangwa ‘elaidinised’, byaba biyunguruye cyangwa bitayunguruye, ariko bitatunganyije birenze aho.

1516.10.00 - Ibinure n’amavuta bikomoka ku nyamaswa n’uduce twabyo kg 25%

1516.20.00 -Ibinure n’amavuta bikomoka ku bimera n’ibibigize kg 25%

15.17 Marigarine; imvange z’ibintu biribwa cyangwa ibintu bikozwe mu binure cyangwa mu mavuta akomoka ku bihingwa cyangwa ku nyamaswa cyangwa mu binure binyuranye bivugwa muri uyu mutwe, atari ibinure aribwa cyangwa bimwe mu bice byayo bivugwa mu cyiciro cya 15.16.

1517.10.00 - Marigarine, ukuyemo marigarine isukika nk,amazi kg 25%

1517.90.00 -Ibindi kg 25%

15.18 1518.00.00 Ibinure n'amavuta bikomoka ku nyamaswa cyangwa ku bimera n'uduce twabyo, bitogoseje, , birimo ogisijeni, byakamuwemo amazi, birimo sufure, blown, polymerised hakoreshejwe ubushyuhe ahantu hatari umwuka cyangwa muri gazi itanyeganyega cyangwa byahinduwe ukundi hakoreshejwe imiti mvaruganda, uvanyemo iby’Icyiciro 15.16; Imvange zitaribwa cyangwa ibintu bitaribwa bikomoka ku nyamaswa cyangwa ku binure cyangwa ku mavuta y'ibimera cyangwa uduce tw'ibinure cyangwa amavuta yavuzwe muri uyu mutwe, bidafite ahandi bisobanuye cyangwa bigaragazwa.

kg 25%

15.20 1520.00.00 Giriserore idatunganyijwe; amazi ya giriserore n’ibisigazwa byayo. kg 0%

15.21 Ibishashara by'ibimera (bitari tirigiriseride), ibishashara by'inzuki, ibishashara by'utundi dukoko na superimaseti, byaba biyunguruye cyangwa bitayunguruye, bifite ibara cyangwa bitarifite.

1521.10.00 - Ibishashara by’ibimera kg 10%

1521.90.00 -Ibindi kg 10%

15.22 1522.00.00 Degras; ibisigazwa biva mu gutunganya ibintu bifite ibinure cyangwa kg 0%

61

ibishashara by’inyamaswa n’ibimera.

1 Bizasubirwamo nyuma y’imyaka itatu

62

IGICE CYA IV

IBIRIBWA BYATUNGANYIJWE; IBINYOBWA, INZOGA ZIKAZE NA VINEGERI; ITABI N’IBISIMBURA ITABI BYATUNGANYIRIJWE MU NGANDA

Igisobanuro.

1.- Muri iki gice ijambo “bureti” rivuga ibicuruzwa byabumbiwe hamwe binyuze mu kubikanda mu buryo butaziguye cyangwa babihambirira hamwe ku gipimo kitarenza 3% hashingiwe ku buremere.

Umutwe 16

Inyama, amafi n’ibisangaru, ibinyamunjonjorerwa cyangwa ibindi biburangoro biba mu mazi byateguwe ku buryo byaribwa


1.- Uyu Mutwe ntureba inyama, inyama zo mu nda, amafi, ibisangaru, ibinyamunjonjorerwa cyangwa ibindi biburangoro biba mu mazi byatunganyijwe cyangwa byabitswe hakoreshejwe uburyo bwasobanuwe mu Mutwe wa 1 cyangwa 2 cyangwa mu cyiciro cya 05.04.

2.- Ibiribwa byatunganyijwe bishyirwa muri uyu Mutwe bipfa kuba birimo igipimo kirenga 20% hashingiwe ku buremere bwa sosiso, inyama, inyama zo mu nda, amaraso, amafi cyangwa ibikoko biba mu mazi, ibinyamunjonjorerwa cyangwa ibindi biburangoro biba mu mazi, cyangwa imvange yabyo iyo ari yo yose. Iyo icyatunganyijwe gikomatanyije ibicuruzwa bibiri cyangwa byinshi mu byo tumaze kuvuga, gishyirwa mu cyiciro cy’Umutwe wa 16 uhuye n’ikikigize cyangwa ibikigize byiganjemo hashingiwe ku buremere. Izi ngingo ntizireba ibicuruzwa bipakiye byo mu cyiciro 19.02 cyangwa ibyatunganyijwe byo mu cyiciro 21.03 cyangwa 21.04.


1.- Ku bijyanye n’akiciro ka 1602.10, ijambo ibyatunganyijwe biribwa byahujwe risobanuye ibyatunganyijwe bigizwe n’imvange yahujwe ku buryo bunoze igizwe n’indyoshyandyo z’ibanze ebyiri cyangwa nyinshi nk’inyama, amafi, imboga cyangwa imbuto, ikagurishwa kamwe kamwe nk’ibiryo by’abana bato cyangwa mu rwego kunoza imirire, mu mapaki atarengeje g 250. Mu rwego rwo kubahiriza iki gisobanuro, si ngombwa kwita ku ndyoshyandyo nkeya zishobora kuba zarongewe mu byatunganyijwe mu rwego rwo kurunga, guhunika cyangwa hagamijwe ibindi bintu. Ibi byatunganyijwe bishobora kubamo uduce dutoya tugaragara tw’inyama cyangwa tw’inyama zo mu nda. Aka kiciro kitabwaho mbere y’utundi twiciro twose two mu cyiciro 16.02.

2.- Amafi n’ibikoko biba mu mazi bivugwa mu twiciro tugize icyiciro cya 16.04 cyangwa 16.05 mu mazina asanzwe yabyo gusa, bihuje ubwoko n’ibyavuzwe mu Mutwe wa 3 mu mazina amwe.

No.y’icyiciro


Ijanisha

16.01 1601.00.00 Sosiso n'ibindi bicuruzwa bimeze nkayo, by'inyama, inyama zo munda cyangwa ibiribwa bikozwe muri byo.

kg 25%

16.02 Izindi nyama, inyama zo mu nda cyangwa amaraso byatunganyijwe cyangwa bibitswe.

1602.10.00 -Ibyatunganyijwe byahujwe kg 25%

1602.20.00 -Bikomoka ku mwijima w’inyamaswa ibonetse yose kg 25%

- Bikomoka ku biguruka byo mu cyiciro cya 01.05 :

1602.31.00 --Za dendo: kg 25%

1602.32.00 --Z’ibiguruka byo mu muryango w’inkoko byororwa (Gallus domesticus) kg 25%

63

No.y’icyiciro


Ijanisha

1602.39.00 --Ibindi kg 25%

-Bikomoka ku ngurube:

1602.41.00 --Inyama zo ku itako n’izindi nyama zakasweho kg 25%

1602.42.00 --Inyama zo ku ntugu n’izindi nyama zakasweho kg 25%

1602.49.00 --Izindi , harimo n’imvange kg 25%

1602.50.00 -Zikomoka ku nka n’ibisanka kg 25%

1602.90.00 -Ibindi, harimo ibyatunganyijwe hakoreshejwe amaraso y’inyamaswa

iyo ari yo yose

kg 25%

16.03 1603.00.00 Umushongi n’umutobe w’inyama, amafi cyangwa ibisangaru, ibinyamunjonjorerwa cyangwa ibindi biburangoro byo mu mazi

kg 25%

16.04 Amafi yatunganyijwe; kaviyari n’ibisimbura kaviyari byateguwe hakoreshejwe amagi y’amafi

- Amafi, imbumbe cyangwa ibice, ariko adakatakase:

1604.11.00 --Somo kg 25%

1604.12.00 --Harenge kg 25%

1604.13.00 --Saradine, saradinera na harenge nto kg 25%

1604.14.00 --Amafi yo mu bwoko bwa to, Sikipujaki na bonito (Sarida spp.) kg 25%

1604.15.00 --Makero (Mackerel) kg 25%

1604.16.00 --Ankwa (Anchovies) kg 25%

1604.19.00 --Ibindi kg 25%

1604.20.00 -Andi mafi ateguwe cyangwa ahunitswe kg 25%

1604.30.00 -Kaviyari n’ibisimbura Kaviyari kg 25%

16.05 Amafi n’ibisangaru, ibinyamunjonjorerwa cyangwa ibindi biburangoro biba mu mazi

1605.10.00 - Ingaru kg 25%

1605.20.00 -Kerevete z’ikigina na kerevete z’iroza kg 25%

1605.30.00 -Rangusite kg 25%

1605.40.00 -Ibindi bisangaru kg 25%

64

No.y’icyiciro


Ijanisha

1605.90.00 -Ibindi kg 25%

65

Umutwe wa 17

Amasukari n'ibintu bikozwe mu masukari



(a) Ibiribwa birimo isukari birimo kakawo (icyiciro 18.06); (b) Isukari z’inkorano (zitari isukari isanzwe, iyo mu mata, mariti, girikoze n’iyo mu mbuto) cyangwa ibindi bicuruzwa byo mu

cyiciro 29.40; cyangwa (c) Imiti cyangwa ibindi bintu bivugwa mu Mutwe wa 30


1.- Ku bijyanye n’utwiciro ka 1701.11 na 1701.12, ijambo “isukari idatunganyije” rivuga isukari irimo sakaroze ifite, hashingiwe ku buremere, n’iyumye, ku gipimo kigaragara kuri polarimetero kitarenga 99.5°.

No.y’icyiciro No. Kode H.S Igisobanuro cy’uko ibicuruzwa biteye Igipimo fatizo

Ijanisha

17.01 Isukari y’ibisheke cyangwa ya beterave na sakaroze y’inkorano, itari amazi.

- Isukari idatunganyijwe itarimo ibintu byongera icyanga cyangwa ibiyiha ibara:

-- Isukari y’ibisheke:

1701.11.10 --- Isukari y'ibara ry'ibihogo (Jaggery) kg SI

1701.11.90 --- Ibindi kg SI

-- Isukari ya Beterave:

1701.12.10 --- Isukari y'ibara ry'ibihogo (Jaggery) kg SI

1701.12.90 --- Ibindi Kg SI

- Ibindi:

1701.91.00 -- irimo ibintu biyihumuza cyangwa biyiha ibara kg SI

-- Ibindi:

1701.99.10 --- isukari igenewe gukoresha mu nganda kg SI

1701.99.90 --- Ibindi kg SI

17.02 Ubundi bwoko bw’isukari, harimo isukari y’umwimerere yo mu mata (ragitoze), maritoze, girikoze girikoze n’isukari yo mu mbuto (furugitoze) y’utubumbe; umuhama w’isukari, utarimo ibintu byongera icyanga cyangwa bitanga ibara; ubuki bw'ubukorano, buvanze cyangwa butavanze n'ubuki bw'inzuki busanzwe; karameri.

66

No.y’icyiciro No. Kode H.S Igisobanuro cy’uko ibicuruzwa biteye Igipimo fatizo

Ijanisha

- Ragitoze n’umuhama wa ragitoze:

1702.11.00 ---Irimo, hakurikijwe uburemere, isukari yo mu mata 99%cyangwa irengaho, igaragara nk’isukari yo mu mata ya anidiride, yapimwe mu bintu byumye

kg 10%

1702.19.00 -- Ibindi kg 10%

1702.20.00 -Isukari ya erabure n’umuhama wayo kg 10%

1702.30.00 -Isukari ya girikoze na siro ya girikoze, bidafite isukari yo mu mbuto cyangwa bifite iyo byumye munsi ya 20% ku buremere bw’isukari yo mu mbuto

kg 10%

1702.40.00 - Girikoze na siro ya girikoze, bifite furugutoze nibura ya 20% igihe byumye, ariko munsi ya 50% hakurikijwe uburemere bw’isukari yo mu mbuto (fructose), ukuyeho isukari ya girikoze ivanze n’isukari y’imbuto (invert sugar).

kg 10%

1702.50.00 -Firigitoze y’inkorano y’umwimerere kg 10%

1702.60.00 -Izindi girikoze n’umuhama wa girikoze, bifite, igihe byumye, furugutoze irengeje 50% ku buremere, ukuyemo isukari ya girikoze ivanze n’isukari y’imbuto (invert sugar)

kg 10%

1702.90.00 -Izindi, zirimo isukari ya girikoze ivanze n’isukari y’imbuto (invert sugar) n’indi sukari n’imvange z’umuhama w’isukari zirimo furugitoze 50% ku buremere igihe zumye.

kg 10%

17.03 Umushongi w’isukari uva mu gukamura cyangwa mu kuyungurura isukari.

1703.10.00 - Ibikatsi by’ibisheke kg 25%

1703.90.00 -Ibindi kg 25%

17.04 Ibiribwa bikozwe mu isukari (birimo shokora yera), bitarimo kakawo.

1704.10.00 - Shikarete, yaba iriho cyangwa itariho isukari kg 25%

1704.90.00 -Ibindi kg 25%

67

Umutwe wa 18

Kakawo n'ibintu biteguwe muri kakawo


1. - Uyu Mutwe ntabwo ukubiyemo ibintu bikorwa bivugwa mu cyiciro cya 04.03, 19.01, 19.04, 19.05, 21.05, 22.02, 22.08, 30.03 cyangwa 30.04.

2. - Umutwe 18.06 urimo ibiribwa bikozwe mu isukari birimo kakawo n’ibindi biryo byatunganyijwe birimo kakawo, hashingiwe ku Gisobanuro cya 1 cy’uyu Mutwe, ibindi biryo birimo kakawo.

__________

No.y’icyiciro


Ijanisha

18.01 1801.00.00 Imbuto za kakawo, nzima cyangwa zisatuye, mbisi cyangwa zikaranze. Kg 10%

18.02 1802.00.00 Ibishishwa, ibihu n’imvuvu bya kakawo n’ibindi bisigazwa bya kakawo.

Kg 10%

18.03 Umutsima wa kakawo, urimo cyangwa wakuwemo ibinure

1803.10.00 - Utakuwemo ibinureKg

0%

1803.20.00 -Wakuwemo ibinure bike cyangwa byose Kg 0%

18.04 1804.00.00 Amavuta n’ibinure bya kakawo Kg 0%

18.05 1805.00.00 Ifu ya kakawo, itongewemo isukari cyangwa ikindi kintu cyose cyongera uburyohe

Kg 0%

18.06 Shokora n’ibindi biribwa byateguwe birimo kakawo.

1806.10.00 - Ifu ya kakawo, itarimo isukari cyangwa ibindi bintu bitera kuryoherera Kg 25%

1806.20.00 - Ibindi bintu by’imbumbe, udusate, cyangwa udukoni birengeje uburemere bwa 2 kg cyangwa ikozwe mu bisukika, mu mutsima, mu ifu, mu tubumbe cyangwa ifite indi sura itubutse iri mu bisanduku cyangwa mu dupaki, tujyamo ibirengeje 2 kg

Kg 25%

-Ibindi, by’imbumbe, by’ibisate cyangwa by’udukoni:

1806.31.00 -- Irimo ibindi bintu Kg 25%

1806.32.00 -- Itarimo ibindi bintu Kg 25%

1806.90.00 - Ibindi Kg 25%

68

Umutwe wa 19

Ibyo kurya byateguwe hashingiwe ku binyampeke, ifarini, amido cyangwa amata; ibicuruzwa byo muri patiseri



(a) Isibye ibicuruzwa bipakiye byo mu cyiciro 19.02, ibiryo byatunganyijwe bifite kurenza 20% ku buremere sosiso, inyama, inyama zo mu nda, amaraso, amafi cyangwa ibikoko biba mu mazi, ibinyamunjonjorerwa cyangwa ibindi biburangoro biba mu mazi, cyangwa imvange iyo ari yo yose yabyo (Umutwe 16);

(b) Ibisuguti cyangwa ibindi bicuruzwa bikozwe mu ifarini cyangwa amafufu, byagenewe by’umwihariko kugaburirwa amatungo (icyiciro cya 23.09); cyangwa

(c) Imiti cyangwa ibindi bintu bivugwa mu Mutwe wa 30

2.- Ku mpamvu y’igice 19.01:

(a) Ijambo “avuwane” rivuga avuwane z’ibinyampeke bivugwa mu Mutwe wa 11; (b) Amagambo “ifarini” n’“ibihéri” avuga:

(1) Ifu n’ibiheri by’ibinyampeke byo mu Mutwe wa 11, na

(2) Ifarini, ibiheri n’ifu bikomoka ku bimera byo mu Mutwe waubonetse wose, bitari ifarini, ibiheri cyangwa ifu y’imboga zumye (icyiciro cya 07.12), by’ibirayi (icyiciro cya 11.05) cyangwa by’imboga z’ibinyamisogwe byumye (icyiciro cya 11.06).

3.- Icyiciro cya 19.04 ntikireba ibyatunganyijwe birimo kakawo irenga 6% hashingiwe ku buremere yapimwe mu bidafite ibinure cyangwa mu bitwikirijwe kakawo cyangwa ibindi biryo byatunganyijwe birimo kakawo byo mu cyiciro cya 18.06 (icyiciro cya 18.06)

4.- Ku birebana n’icyiciro cya 19.04,, ijambo “ibyatunganyijwe ku bundi buryo” rivuga ibintu byatunganyijwe cyangwa byanogejwe mu ruganda kugeza ku gipimo kirenze ikivugwa mu byiciro cyangwa mu Bisobanuro cy’Umutwe wa 10 cyangwa 11.

__________

No.y’icyiciro No. Kode H.S

Igisobanuro cy’uko ibicuruzwa biteye Igipimo fatizo Ijanisha

19.01

1901.10.00

Umushongi w''ingano zahugutishijwe; imvange z’ibiribwa mu ifu, amido cyangwa ingano zihugushije bitarimo kakawo cyangwa birimo kakawo irenga 40% hashingiwe ku buremere yapimwe hakurikijwe ibyavanwemo ibinuro byose, bitagize aho bigaragazwa cyangwa ngo bishyirwe; imvange z’ibiribwa zishyirwa mu bintu biri mu byiciro. 04.01 kugeza kuri 04.04, bitarimo kakawo cyangwa birimo kakawo iri munsi ya 5% hashingiwe ku buremere yapimwe hashingiwe ku byavanwemo ibinure byose, bitagize ahandi bigaragazwa cyangwa bishyirwa.

- Ibyo kurya by’abana bato, byagenewe kudandazwa: kg 25%

-Imvange n'amarobe bikoreshwa n'abakora imigati bavugwa mu Mutwe wawa 19.05:

1901.20.10 --- Ifu y’ibisuguti Kg 10%

69



1901.20.90 ---Ibindi Kg 25%

-Ibindi:

1901.90.10 --- Umushongi w’ingano zahugutishijwe kg 10%

1901.90.90 --- Ibindi kg 25%

19.02 Imitsima, itetse cyangwa mibisi, ipakiye cyangwa idapakiye (irimo inyama cyangwa ibindi bintu) cyangwa iteguye ku bundi buryo, nka supageti, makaroni, nuye, lasagne, gnocchi, raviyori, kaneroni; kusukuse, zitunganyije cyangwa zidatunganyije.

- Imitsima idatetse, haba hari ibintu birimo imbere cyangwa bitarimo cyangwa iteguye ukundi:

1902.11.00 -- Irimo amagi Kg 25%

1902.19.00 --Ibindi Kg 25%

1902.20.00 --Imitsima irimo ibindi bintu, yaba itetse cyangwa idatetse cyangwa iteguye ukundi

Kg 25%

1902.30.00 --Iyindi mitsima kg 25%

1902.40.00 --Kusikusi Kg 25%

19.03 1903.00.00 Tapiyoka n’ibiyisimbura biteguwe mu mafufu, bifite isura y’uduhwahwari, y’utubumbe, y’udusaro, ifite utwenge cyangwa andi masura nkayo.

Kg 25%

19.04 Ibiribwa bitunganyije byakozwe mu binyampeke cyangwa mu bikomoka ku binyampeke byatumbitswe cyangwa bakaranze (urugero: uduhwahwari tw’ibigori); ibinyampeke (bitari ibigori) bifite isura y’utubumbe cyangwa bifite isura y’uduhwahwari cyangwa utundi tubuto (uretse ifarini, avuwane n’ibiheri) byatunganyijwe, byatetswe mbere, cyangwa byatunganyijwe ku bundi buryo, bidafite ahandi bisobanuye cyangwa bigaragazwa.

1904.10.00 - Ibiribwa byatunganyijwe biboneka batumbika cyangwa botsa ibinyampeke cyangwa ibikomoka ku binyampeke

Kg 25%

1904.20.00 -Ibyo kurya byateguwe mu bishishwa by’ibinyampeke bidakaranze cyangwa mu mvange z’ibishishwa by’ibinyampeke bikaranze cyangwa ibishishwa by’ibinyampeke birimo igitubura

Kg 25%

1904.30.00 -Ingano zasewe (Bulgur wheat) kg 25%

1904.90.00 -Ibindi kg 25%

19.05 Umugati, imitsima, gato, ibisuguti b'ibindi biribwa bikorwa n’abakora imigati, birimo cyangwa bidafite kakawo; hositiya, empty cachets zikoreshwa muri farumasi, sealing wafers, rice paper n’ibindi biteye gutyo.

70



1905.10.00 - Biswi z’umunyu (Crispbread) kg 25%

1905.20.00 -Umugati wa jenjembure n’ibindi nk’ibyo kg 25%

-Ibisuguti biryohera; gofure na hositiya:

1905.31.00 -- Biswi ziryoherera kg 25%

Gofure na hositiya:

1905.32.10 --- Hositiya kg 0%

1905.32.90 ---Ibindi kg 25%

1905.40.00 -Utubiswi turyoherera (rusks), imikati ikarenzwe (toasted) n’ibindi bintu nk’ibyo bikaranze

kg 25%

-Ibindi :

1905.90.10 --- Amasashe afungwamo imiti kg 0%

1905.90.90 ---Ibindi Kg 25%

71

Umutwe wa 20

Imboga, imbuto n’ibindi bice by’ibimera byateguwe ku buryo byaribwa



(a) Imboga, imbuto cyangwa imihore, byateguwe cyangwa byahunitswe mu buryo buvugwa mu Mutwe wa 7, 8 cyangwa 11; (b) Ibiribwa byatunganyijwe bifite hejuru ya 20% ku buremere bya sosiso, inyama, inyama zo mu nda, amaraso, amafi cyangwa

ibikoko biba mu mazi, ibinyamunjonjorerwa cyangwa ibindi biburangoro biba mu mazi, cyangwa imvange iyo ari yo yose yabyo (Umutwe 16).

(c) Ibitunganywa n’abakora imigati n’ibindi bicuruzwa byo mu cyiciro cya 19.05; cyangwa (d) Ibyatunganyijwe biribwa byahujwe byo mu cyiciro cya 21.04.

2.- Ibice bya 20.07 na 20.08 ntibireba igikoma cy’imbuto, imitsima y’imbuto, amande zisize isukari cyangwa ibindi biteye gutyo bifite isura y’ibiribwa birimo isukari (icyiciro 17.04) cyangwa shokora irimo isukari (icyiciro 18.06.

3.- Ibice bya 20.01, 20.04 na 20.05 bireba gusa, bitewe n'uko ibintu byaba byifashe, ibintu bivugwa mu Mutwe wa 7 cyangwa mu cyiciro cya 11.05 cyangwa 11.06 (bitari ifarini, ibiheri n’ifu by’ibyo bintu byo mu Mutwe wa 8) byateguwe cyangwa byahunitswe hakoreshejwe ubundi buryo butandukanye n’ubwavuzwe mu Gisobanuro cya 1(a).

4. - Umutobe w’inyanya ufite uburemere bungana cyangwa burenga 7% ugomba gushyirwa mu cyiciro cya 20.02.

5. - Ku bireba icyiciro 20.07, ijambo ‘icyatunganyijwe binyuze mu kugiteka’ risobanuye ikintu gitungana hakoreshejwe ubushyuhe ku butsikamire bw’ikirere cyangwa bwagabanyijwe hagamijwe kongera uburenduke bw’ikintu binyujijwe mu kugabanya amazi akigize n’ubundi buryo.

6. - Ku bireba icyiciro cya 20.09, ijambo “imitobe, idasembuye kandi itarimo inzoga zikaze” rivuga imitobe ifite ubushobozi bwo gusindisha hagendewe ku ngano (reba Igisobanuro cya 2 cy’Umutwe wa 22) butarengeje vol 0.5%.


1.- Ku bijyanye n’akiciro ka 2005.10, ijambo “ibyatunganyijwe biribwa byahujwe” rivuga ibyatunganyijwe bigahuzwa ku buryo bunoze bigenewe kudandazwa nk’ibiryo by’abana bato cyangwa mu rwego rwo kunoza imirire, mu mapaki atarengeje g 250 g. Mu rwego rwo kubahiriza iki gisobanuro, si ngombwa kwita ku ndyoshyandyo nkeya zishobora kuba zarongewe mu byatunganyijwe mu rwego rwo kurunga, guhunika cyangwa hagamijwe ibindi bintu. Ibi byatunganyijwe bishobora kubamo uduce dutoya tugaragara tw’imboga. Akiciro ka 2005.10 kitabwaho mbere y’utundi twiciro twose two mu cyiciro cya 20.05.

2. - Ku bijyanye n’akiciro kungirije ka 2007.10, ijambo “ibyatunganyijwe biribwa byahujwe” rivuga ibyatunganyijwe by’imbuto byahujwe ku buryo bunoze bigenewe kudandazwa nk’ibiryo by’abana bato cyangwa mu rwego kunoza imirire, mu mapaki atarengeje g 250. Mu rwego rwo kubahiriza iki gisobanuro, si ngombwa kwita ku ndyoshyandyo nkeya zishobora kuba zarongewe mu byatunganyijwe mu rwego rwo kurunga, guhunika cyangwa hagamijwe ibindi bintu. Ibi byatunganyijwe bishobora kubamo uduce dutoya tugaragara tw’imbuto. Akiciro ka 2007.10 kitabwaho mbere y’utundi twiciro twose two mu cyiciro cya 20.07.

3.- Ku birebana n’akiciro 2009.12, 2009.21, 2009.31, 2009.41, 2009.61 na 2009.71, ijambo “Agaciro ka birigisi” rivuga dogere za birigisi ziyandika ku gipimo cy’amazi (idorometero) cya burigisi cyangwa igipimo cy’umuvuduko w’urumuri kigaragazwa mu ijanisha ry’ingano ya sakaroze yatanzwe na apareye ipima umuvuduko w’urumuri (refaragitometero), ku bushyuhe bwa 20°C iyo ibipimo byafashwe ku bushyuhe butandukanye.

72

No.y’icyiciro


Ijanisha

20.01 Imboga, imbuto, imihore y’imbuto n’ibindi bice by’ibimera biribwa, byatunganyijwe cyangwa byahunitswe hakoreshejwe vinegeri cyangwa aside ya vinegeri.

2001.10.00 - Imyungu minini n’imyungu mito Kg 25%

2001.90.00 -Ibindi Kg 25%

20.02 Inyanya zatunganyijwe cyangwa zahunitswe mu bundi buryo budakoresha vinegeri cyangwa aside ya vinegeri.

2002.10.00 - Inyanya, nzima cyangwa zikasemo uduce Kg 25%

2002.90.00 -Ibindi Kg 25%

20.03 Ibihumyo bisanzwe n’ingurukizi, byatunganyijwe cyangwa byahunitswe hakoreshejwe ubundi buryo budakoresha vinegeri cyangwa aside ya vinegeri.

2003.10.00 - Ibihumyo byo mu bwoko bwa Agaricus Kg 25%

2003.20.00 -Ingurukizi Kg 25%

2003.90.00 -Ibindi Kg 25%

20.04 Izindi mboga zatunganyijwe cyangwa zahunitswe hakoreshejwe ubundi buryo budakoresha vinegeri cyangwa aside ya vinegeri, zabaye ubutita, ibindi bicuruzwa bitari mu cyiciro cya 20.06.

2004.10.00 - Ibirayi Kg 25%

2004.90.00 -Izindi mboga n’imvange z’imboga Kg 25%

20.05 Izindi mboga zatunganyijwe cyangwa zahunitswe hakoreshejwe ubundi buryo budakoresha vinegeri cyangwa aside ya vinegeri, zitagizwe ubutita, ibindi bicuruzwa bitari mu cyiciro cya 20.06.

2005.10.00 - Imboga zahujwe (Homogenised) kg 25%

2005.20.00 -Ibirayi kg 25%

2005.40.00 -Amashaza (Pisum sativum) kg 25%

- Ibishyimbo (Vigna spp., Phaseolus spp.) :

2005.51.00 -- Ibishyimbo, bitonoye kg 25%

2005.59.00 --Ibindi kg 25%

2005.60.00 -Asuperije kg 25%

73

No.y’icyiciro


Ijanisha

2005.70.00 -Olive kg 25%

2005.80.00 - Ibigori biryoherera (Zea mays var. saccharata) kg 25%

-Izindi mboga n’imvange z’imboga:

2005.91.00 -- Ibitutu by’imigano kg 25%

2005.99.00 --Ibindi kg 25%

20.06 2006.00.00 Imboga, imbuto, imihore, ibishishwa by’imbuto n’ibindi bice by’ibimera, byahunitswe hakoreshejwe isukari (zikamuye, zahunitswe mu isukari).

kg 25%

20.07 Komfitire, imitobe y’imbuto, imbuto cyangwa inombe y’imihore n’imbuto cyangwa imitsima y’ imihore y’imbuto, byakozwe binyuze mu guteka, bidafite cyangwa byongewemo isukari cyangwa ikindi kintu cyose cyongera uburyohe.

2007.10.00 -Ibyatunganyijwe byahujwe kg 25%

- Ibindi:

2007.91.00 --Indimu kg 25%

2007.99.00 --Ibindi kg 25%

20.08 Imbuto, imihore y’imbuto n’ibindi bice by’ibimera biribwa, byatunganyijwe cyangwa byahunitswe ku bundi buryo, bidafite cyangwa byongewemo isukari cyangwa ikindi kintu cyongera uburyohe cyangwa inzoga zikaze, bidafite ahandi bisobanuye cyangwa bigaragazwa.

- Nuwa, ubunyobwa n’izindi mbuto, zivanze cyangwa zitavanze:

2008.11.00 -- Ubunyobwa kg 25%

2008.19.00 --Izindi mbuto, harimo n’imvange kg 25%

2008.20.00 -Inanasi kg 25%

2008.30.00 -Indimu kg 25%

2008.40.00 -Puware kg 25%

2008.50.00 -Apuriko kg 25%

2008.60.00 -Serize (Cherries) kg 25%

2008.70.00 -Ibiti bya peshe (hakubiyemo negitarine) kg 25%

2008.80.00 -Inkeri kg 25%

74

No.y’icyiciro


Ijanisha

-Ibindi, birimo imvange zindi zitarimo iziri mu kiciro ka 2008.19:

2008.91.00 -- Intima z’ingazi (Palm hearts) kg 25%

2008.92.00 --Imvange kg 25%

2008.99.00 --Ibindi kg 25%

20.09 Imitobe ikozwe mu mbuto (harimo na divayi itarashya) n’imitobe ikorwa mu bihingwa yaba idasembuye cyangwa itongerewemo umusemburo cyangwa ibindi bintu bitera kuryoherera.

- Umutobe w’amacunga:

2009.11.00 -- Wakonjesjejwe cyane kg 25%

2009.12.00 --Utakonjeshejwe ngo ube ubutita, utarengeje agaciro ka burikisi (brix) 20 kg 25%

2009.19.00 --Ibindi kg 25%

-Umutobe wa pampleremuse (harimo pomero):

2009.21.00 -- Ufite agaciro ka burikisi katarengeje 20 kg 25%

2009.29.00 --Ibindi kg 25%

-Umutobe w’urubuto rumwe urwo ari rwo rwose rw’indimu:


2009.39.00 --Ibindi kg 25%

-Umutobe w’inanasi:


2009.49.00 --Ibindi kg 25%

2009.50.00 -Umutobe w’inyanya kg 25%

Umutobe w’imizabibu (harimo divayi itarashya neza):


2009.69.00 --Ibindi kg 25%

-Umutobe wa pome:


2009.79.00 --Ibindi kg 25%

2009.80.00 --Umutobe ukomoka ku rubuto rumwe cyangwa imboga kg 25%

2009.90.00 -Imvange y’imitobe kg 25%

75

Umutwe wa 21

Ibyo kurya byateguwe bitandukanye.



Imboga zivanze zivugwa mu cyiciro 07.12;

Ibisimbura ikawa bikaranze birimo ikawa mu ngero zitandukanye (icyiciro cya 09.01);

Icyayi cyongewemo ibirungo (icyiciro cya 09.02);

Ibirungo cyangwa ibindi bintu bivugwa mu cyiciro 09.04 kugeza kuri 09.10;

Usibye ibicuruzwa bipakiye byo mu cyiciro 21.03 cyangwa 21.04, ibiryo byatunganyijwe birengeje 20% ku buremere bya sosiso, inyama, inyama zo mu nda, amaraso, amafi cyangwa ibikoko biba mu mazi, ibinyamunjonjorerwa cyangwa ibindi biburangoro biba mu mazi, cyangwa imvange iyo ari yo yose yabyo (Umutwe wa 16);

Umusemburo wakoreshejwe nk’umuti cyangwa ibindi bintu bivugwa mu cyiciro 30.03 cyangwa 30.04; cyangwa

Imisemburo yakozwe ivugwa mu cyiciro cya 35.07.

2. - Ibyakamuwe mu bintu bisimbura ibindi bivugwa mu Gisobanuro 1(b) bigomba gushyirwa mu cyiciro cya 21.01.

3. - Ku bireba icyiciro 21.04, ijambo “ibyatunganyijwe biribwa byahujwe” rivuga ibyatunganyijwe bigizwe n’imvange yahujwe ku buryo bunoze igizwe n’ibirungo by’ibanze bibiri cyangwa byinshi nk’inyama, amafi, imboga cyangwa imbuto, bikadandazwa nk’ibiryo by’abana bato cyangwa mu rwego rwo kunoza imirire, mu mapaki atarengeje 250 g. Mu iyubahirizwa ry’iki gisobanuro, si ngombwa kwita ku ngano ntoya y’ibirungo bishobora kongerwa mu mvange mu rwego rwo kurunga, guhunika cyangwa ku zindi mpamvu. Ibi byatunganyijwe bishobora kubamo uduce dutoya tugaragara tw’ibirungo.

No.y’icyiciro


Ijanisha

21.01 Ibikomoka ku ikawa, ku cyayi cyangwa ibindi bimeze nkabyo, umubavu wabyo n’igikoma cyabyo n’ibindi bitunganywa bahereye kuri ibi bicuruzwa cyangwa ku ikawa, ku cyayi cyangwa ibindi bimeze nkabyo; andive ikaranze n’ibindi bisimbura ikawa ikaranze, ibikomoka kuri ibi bicuruzwa, imishongi yabyo n’igikoma cyabyo.

- Ibikomoka ku ikawa, ku cyayi cyangwa ibindi bimeze nkabyo, umubavu wabyo n’igikoma cyabyo n’ibindi bitunganywa bahereye kuri ibi bicuruzwa cyangwa ku ikawa.

2101.11.00 -- Ibyakamuwe, imishongi n’imvange kg 10%

2101.12.00 --Ibyateguwe hashingiwe ku byakamuwe, imishongi cyangwa Imvange cyangwa se bifashishije ikawa

kg 25%

2101.20.00 -Ibikomoka ku cyayi cyangwa kuri mateyi, umubavu wabyo n’igikoma cyacyo n’ibindi bitunganywa bahereye kuri ibi bicuruzwa cyangwa ku cyayi cyangwa mateyi.

kg 25%

2101.30.00 -Andive ikaranze n’ibindi bisimbura ikawa bikaranze, n’ibikamurwamo, imishongi yabyo

kg 25%

21.02 Imisemburo (ikaze cyangwa idakaze); ibindi binyabuzima bitabonwa n’amaso bigizwe n’ingirabuzima imwe rukumbi, byapfuye (ariko hatarimo inkingo zivugwa

76

No.y’icyiciro


Ijanisha

mu cyiciro cya 30.02); amafu yateguwe akorwamo imigati.

2102.10.00 - Imisemburo kg 25%

2102.20.00 -Imisemburo idakaze; ibindi binyabuzima bitabonwa n’amaso bigizwe n’ingirabuzima imwe rukumbi, byapfuye

kg 25%

2102.30.00 -Amafu akorwamo imigati ateguye kg 25%

21.03 Amasosi n’ibijyana nayo; indyoshyandyo zivanze n’ibirungo bivanze; ifarini ya mutaridi n’ibiheri na mutaridi itunganyije.

2103.10.00 - Isosi ya soya kg 25%

2103.20.00 -Sositomate n’andi masosi akozwe muri tomate kg 25%

2103.30.00 -Ifarini ya mutaridi n’ibiheri na mutaridi itunganyije kg 25%

2103.90.00 -Ibindi kg 25%

21.04 Amasupu n’imifa n’imvange zabyo; n’ imvange z’ibiryo zanogerejwe.

2104.10.00 - Amasupu n’umufa bigizwe na mutaridi iteguye n’ibijyana nayo kg 25%

2104.20.00 -Ibyatunganyijwe biribwa byahujwe. kg 25%

21.05 2105.00.00 Ayisikirimu n’izindi barafu ziribwa, zirimo cyangwa zitarimo kakawo. kg 25%

21.06 Ibiribwa byatunganyijwe bidafite ahandi bisobanuye cyangwa bigaragazwa.

2106.10.00 - Imvange za poroteyini n’ibintu bifite poroteyini byahawe uburyohe runaka kg 10%

-Ibindi :

2106.90.10 --- Bigenewe abana bato by’umwihariko kg 10%

2106.90.20 ---Ibintu bikoreshwa mu ikorwa ry’ibinyobwa kg 10%

2106.90.90 ---Ibindi kg 25%

__________

77

UMUTWE WA 22

Ibinyobwa, inzoga zikaze na Vinegeri



(a) Ibintu bivugwa muri uyu Mutwe (bitari mu cyiciro cya 22.09) byagenewe gukoreshwa mu gikoni bityo bikaba bidashobora kunyobwa (muri rusange icyiciro cya 21.03);

(b) Amazi y’inyanja (icyiciro cya 25.01) (c) Amazi yayunguruwe cyangwa ava ku mwuka w’ubushyuhe cyangwa andi ameze nkayo (icyiciro cya 28.53); (d) Aside ya vinegeri ifite ubukare burenze 10% hashingiwe ku buremere bw’aside ya vinegeri (icyiciro cya 29.15); (e) Imiti yo mu cyiciro cya 30.03 cyangwa 30.04; cyangwa (f) Imibavu cyangwa amavuta y’isuku (Umutwe wa 33).

2. - Ku bireba uyu Mutwe n’Umutwe wa 20 na 21, “ubukare bw’arukoro hashingiwe ku bunini” bupimwa ku bushyuhe bwa 20°C.

3.-Ku bireba icyiciro cya 22.02, ijambo “ibinyobwa bidasindisha” rivuga ibinyobwa bifite ubukare hashingiwe ku bushobozi bwo gusindisha hagendewe ku bunini butarengeje vol. 0.5% Ibinyobwa bisindisha bishyirwa mu cyiciro cya 22.03 kugeza kuri 22.06 cyangwa mu cyiciro cya 22.08 uko bikwiye.


1.- Ku bireba akiciro ka 2204.10, ijambo “shampanye” rivuga divayi usanga, iyo ishyuhijwe ku gipimo cy’ubushyuhe bwa 20 °C iri mu bintu bifunze, ubwitsindagire burenga butagera ku turongo 3.

___________

No.y’icyiciro No. Kode H.S Igisobanuro cy’uko ibicuruzwa biteye

Igipimo fatizo Ijanisha

22.01

Amazi, harimo ay’isoko cyangwa ayanyuze mu ruganda cyangwa amazi yongerewemo gaze, atarimo ibindi biyaryoshya nk’isukari cyangwa biyahindurira impumuro, barafu cyangwa urubura.

2201.10.00 - Amazi yatunganyijwe mu ruganda n’amazi yongerewemo gaze l 25%

2201.90.00 -Ibindi l 25%

22.02 Amazi, yaba ay’isoko cyangwa ayanyuze mu ruganda cyangwa amazi yongewemo gaze, atarimo ibindi biyongerera uburyohe nk’isukari cyangwa biyahindurira impumuro n’ibindi binyobwa bidasindisha havuyemo imitobe ikozwe mu mbuto cyangwa mu bihingwa bivugwa mu cyiciro 20.09.

2202.10.00 - Amazi, yaba ay’isoko cyangwa ayanyuze mu ruganda cyangwa amazi yongewemo gaze, atarimo ibindi biyongerera uburyohe l 25%

2202.90.00 -Ibindi l 25%

22.03 Byeri zikozwe mu ngano zihugushije

78



2203.00.10 --- Inzoga yijimye yitwa ‘’Stout’’ n’inzoga y’ikigina yitwa ‘’porter’’ l 25%

2203.00.90 ---Ibindi l 25%

22.04Divayi ikozwe mu mizabibu mitoto, hakubiyemo divayi y’umuhama; imizabibu yindi itari iyo mu cyiciro No 20.09.

2204.10.00 - Shampanye (Sparkling wine) l 25%

Izindi divayi; divayi y'imizabibu itarashya neza bitewe no kudashya cyangwa gupfuba bitewe na arukoro yongewemo

2204.21.00 -- Mu macupa ya litiro 2 cyangwa munsi yazo l 25%

2204.29.00 --Ibindi l 25%

2204.30.00 -Indi divayi y'imizabibu itarashya neza l 10%

22.05

Divayi bita verimuti n’ izindi divayi zikozwe mu mizabibu mitoto yongerewemo impumuro y’ibindi bihingwa cyangwa ibindi bintu bihumuza.

2205.10.00 - Mu macupa ya litiro 2 cyangwa munsi yazo l 25%

2205.90.00 -Ibindi l 25%

22.06 Ibindi binyobwa bisembuye (urugero: Sideri, perry, inzoga y’ubuki (mead)); imvange y’ibinyobwa bisembuye n’imvange y’ibinyobwa bisembuye n’ibidasembuye bitagize aho bigaragazwa cyangwa bishyirwa.

2206.00.10 --- Sideri l 25%

2206.00.20 ---Inzoga yijimye ( urugero, Kibuku) l 25%

2206.00.90 ---Ibindi l 25%

22.07 Etanoro idafunguye ifite umusemburo ufite ubukare bwa vol 80% no hejuru yayo; etanoro n’izindi nzoga zifite umusemburo mwinshi, zafunguwe hatitawe ku bukare bwazo.

2207.10.00 - Etanoro idafunguye ifite umusemburo ufite ubukare bwa vol 80% no hejuru yayo; l 25%

2207.20.00 -Etanoro n’izindi arukoro zikaze, zitakiri umwimerere, z’ubukare ubwo aribwo bwose l 25%

22.08Etanoro itahinduriwe umusemburo ifite ubukare buri munsi ya vol 80% , inzoga zikaze ziyunguruye (spirits), likeri n’izindi nzoga zikaze.

2208.20.00- Arukoro zikaze ziva mu mwuka wa divayi batetse cyangwa mu bikatsi by’imizabibu l 25%

2208.30.00 -Wisiki l 25%

79



2208.40.00 -Inzoga y’ibisheke n’izindi nzoga zikaze ziva mu mwuka w’ibikomoka ku isukari y’ibisheke l 25%

2208.50.00 -Jini na Jeneva l 25%

2208.60.00 -Voduka l 25%

2208.70.00 -Likeri na divayi ziryoherera l 25%

-Ibindi :

2208.90.10 --- Inzoga zikaze zayunguruwe (urugero, Konyagi, Uganda Waragi) l 25%

2208.90.90 ---Ibindi l 25%

22.09 2209.00.00 Vinegeri n’ibindi biyisimbura bikomoka kuri aside ya vinegeri. l 25%

80

Umutwe wa 23

Ibisigazwa n’imyanda bikomoka mu nganda z’ibiribwa; ibiryo bitunganyije by’amatungo

Igisobanuro.

1.- Icyiciro cya 23.09 kirimo ibicuruzwa bikoreshwa mu kugaburira amatungo, bidafite ahandi bisobanuye cyangwa bigaragazwa, biboneka habayeho gutunganya ibiva ku bimera cyangwa ku nyamaswa kugeza igihe bitakaje umwimerere uranga icyo byavuyemo, bitari imyanda n’ibisigazwa biva ku bimera n’ibindi bintu bibikomokaho.


1.-Ku bijyanye n’akiciro ka 2306.41, ijambo “Koruza irimo aside nkeya cyangwa imbuto za koruza” rivuga imbuto nk’uko risobanuye mu Gisobanuro 1 cy’akiciro kungirije k’Umutwe wa 12.


Igipimo fatizo

Ijanisha

23.01 Amafarini, ibiheri na bureti by’inyama cyangwa inyama zo munda by’amafi cyangwa ibisangaru, ibinyamunjonjorerwa cyangwa ibindi biburangoro biba mu mazi, bitabereye kuribwa n’abantu;

2301.10.00 - Amafarini, ibiheri na bureti, by’inyama cyangwa inyama zo mu nda; ibishashara

kg 10%

2301.20.00 -Amafarini, ibiryo na bureti by’amafi cyangwa ibisangaru, ibinyamunjonjorerwa cyangwa ibindi biburangoro byo mu mazi

kg 10%

23.02 Umurama n’ibindi bisigazwa, byaba bimeze cyangwa bitameze nk’utubumbe cyangwa bifite indi sura, biva ku kuyungurura, gusya cyangwa ubundi buryo bwo gutunganya ibinyampeke cyangwa binyamisogwe.

2302.10.00 - By’ibigori kg 10%

2302.30.00 -By’ingano kg 10%

2302.40.00 -By’ibindi binyampeke kg 10%

2302.50.00 -By’ibinyamisogwe. kg 10%

23.03 Ibisigazwa biva ku gutunganya ibinyamafufu mu nganda n'ibindi bisigazwa bisa na byo, beterave, bagase n’indi myanda iva ku itunganywa ry’isukari mu ruganda, ku kwenga inzoga cyangwa gucumbetsa amatende n’imyanda, byaba bimeze cyangwa bitameze nka bureti.

2303.10.00 - Ibisigazwa biva ku gutunganya ibinyamafufu mu nganda n’ibindi bisigazwa bisa na byo

kg 10%

2303.20.00-Igice kiribwa cya beterave n’indi myanda iva ku itunganywa ry’isukari mu ruganda kg 10%

2303.30.00 -Kwenga inzoga cyangwa gucumbetsa amatende n’imyanda kg 10%

23.04 2304.00.00 Ibikatsi by’amavuta n’ibindi bisigazwa, biseye cyangwa bidaseye kg 10%

81


Igipimo fatizo

Ijanisha

bifite isura y’utubumbe, bikomoka ku gukamura amvuta ya soya bifite isura y’utubumbe, bikomoka ku gukamura amvuta y’ubunyobwa.

23.05 2305.00.00 Ibikatsi by’amavuta n’ibindi bisigazwa, biseye cyangwa bidaseye bifite isura y’utubumbe, bikomoka ku gukamura amvuta ya soya bifite isura y’utubumbe, bikomoka ku gukamura amvuta y’ubunyobwa.

kg 10%

23.06 Ibikatsi by’amavuta n’ibindi bisigazwa, biseye cyangwa bidaseye bifite isura y’utubumbe, bikomoka ku gukamura amvuta ya soy bifite isura y’utubumbe, bikomoka ku gukamura amavuta, atari ibivugwa mu cyiciro cya 23.04 cyangwa 23.05.

2306.10.00 - By’imbuto z’ipamba kg 10%

2306.20.00 -By’imbuto za rini kg 10%

2306.30.00 -By’imbuto z’ibihwagari kg 10%

-Bya koruza cyangwa imbuto za koruza:

2306.41.00 -- Koruza ya aside nkeya cyangwa imbuto za Koruza kg 10%

2306.49.00 --Ibindi kg 10%

2306.50.00 -Bya kakawo cyangwa kopura kg 10%

2306.60.00 -By’imbuto cyangwa ibibuto by’imikindo kg 10%

2306.90.00 -Ibindi kg

23.07 2307.00.00 Ibikatsi n’ibindi bisigara mu kwenga divayi. kg 10%

23.08 2308.00.00

Ibikomoka ku bimera n'imyanda ikomoka ku bimera, ibisigazwa by'ibimera n’ibibikomokaho, byaba bimeze nk’utubumbe cyangwa bifite indi sura, bikoreshwa mu kugaburira amatungo, bidafite ahandi bisobanuye cyangwa bigaragazwa bigaragazwa.

23.09 Imvange z'ubwoko bukoreshwa mu kugaburira amatungo.

2309.10.00 - Ibiryo by’imbwa cyangwa by’injangwe, bigurishwa kimwe kimwe. kg 10%

2309.90.00 -Ibindi kg 10%

82

UMUTWE WA 24

Itabi n’ibisimbura itabi byatunganyirijwe mu nganda.

Igisobanuro cyerekeye uyu Mutwe. 1. Uyu Mutwe ntuvuga ibyerekeranye n’amasegereti akoreshwa mu buryo bwo kuvura (Umutwe wa 30).

No. Icyiciro

No KodeH.S Igisobanuro cy’uko ibicuruzwa biteye Igipimo fatizo

Ijanisha

24.01 Itabi ridatunganyije; ibisigazwa by'itabi 2401.10.00 - Itabi, ritavanyweho imigongo kg 25% 2401.20.00 -Itabi, ryavanyweho imigongo mikeya cyangwa yose kg 25% 2401.30.00 -Ibisigazwa by'itabi kg 25%

24.2 Ibigoma n’amasigara byose bikomoka ku itabi n’ibirisimbura. 2402.10.00 -Ibigoma, amasegereti, imisinge, bikoze mu itabi kg 25%

-Amasegereti arimo itabi: 2402.20.10 ---Bifite uburebure butarenze mm 72 hakubiyemo agatwe kayungurura mil. SI 2402.20.90 ---Ibindi mil. SI 2402.90.00 -Ibindi mil. 25%

24.03 Irindi tabi ryatunganyirijwe mu nganda n’ibindi byakorewe mu nganda bishobora gusimbura itabi;’’itabi homogenized’’ cyangwa ‘’reconstituted’’; imishongi y’itabi

2403.10.00 -Itabi ryo gutumagura, ryaba ririmo ibisimbura itabi cyangwa nta birimo mu ngero zitandukanye

kg SI

-Ibindi : kg 25% 2403.91.00 --Itabi ryatunganyijwe cyangwa itabi ryahinduwe kg 25% 2403.99.00 --Ibindi kg 25%

83

Icyiciro cya VIBICUKURWA MU BUTAKA

Umutwe wa 25Umunyu; sufure; itaka n’amabuye; ibikoresho bya pulateri; ishwagara n’isima

Ibisobanuro byerekeye uyu Mutwe. 1. Keretse aho bikoreshejwe cyangwa Igisobanuro cya 4 cy’uyu Mutwe bibisaba ukundi, ibice by’uyu MUTWE bireba gusa ibicuruzwa biri nk’uko byakavanywe aho byabaga ntakirabikorwaho namba cyangwa byogejwe (kabone n’iyo haba harakoreshejwe imiti y’ubutabire ngo bivanweho imyanda nta guhindura imiterere y’ibicuruzwa), byaraheretuwe, byarasewe, byaravungaguwe, byarahinduwe ifu, byarayunguruwe, byaratoranyijwe, byarafatanyishijwe n’amazi, byaratandukanyijwe mu buryo bunyuranye, uretse ibicuruzwa byakaranzwe, byashiririjwe, byakomotse ku ivanga cyangwa byatunganyijwe mu bundi buryo butari ubuvugwa muri buri gice.

Ibicuruzwa by’uyu Mutwe bishobora kubamo imiti yongewemo irwanya ivumbi, iryo yongera ripfa kudahindura igicuruzwa mu buryo bwihariye bituma kibera ikoreshwa ryihariye aho kubera ikoreshwa rusange.

2. Uyu mutwe ntureba: (a) Sirifire yahinduwe amazi , sirifire yafatanyishijwe cyangwa sirifire ifatira (colloidal) (icyiciro 28.02); (b) Amabara y’ubutaka harimo 70% cyangwa kurenga ku buremere bw’icyuma kivanze gifatwa na Fe2O3 (icyiciroicyiciro 28.21); (c) Imiti cyangwa ibindi bicuruzwa bivugwa mu Mutwe wa 30; (b) Imibavu, imiti ikoreshwa mu isukura (Mutwe wa 33); (e) Amabuye ashashe atondekwa hasi (setts), amabuye maremare yubakishwa impande z'umuhanda (curbstones) cyangwa amabuye asaswa hasi (icyiciroicyiciro 68.01); Uduce tw' amabuye dufite amabara anyuranye kandi tumeze nka kibe cyangwa ibindi bimeze nkabyo (mosaic cubes) (icyiciroicyiciro 68.02); amategura asakazwa, amakaro ashyirwa ku nkuta cyangwa arinda ubuhehere (icyiciroicyiciro 68.03); (f) Amabuye y’agaciro cyangwa amabuye y'agaciro ku buryo butuzuye (icyiciroicyiciro 71.02 cyangwa 71.03); (g) Uturahure tubonerana twakozwe ku bwa muntu (cultured crystals) (tutari udukoreshwa mu byo kureba) dupima hejuru ya 2.5 g buri kamwe, dukozwe muri kororire ya sodiyumu cyangwa okiside ya manyeziyumu, two mu gice 38.24; uturahure dukoreshwa mu byo kureba (optical) dukozwe muri kororire ya sodiyumu cyangwa okiside ya manyeziyumu (icyiciroicyiciro 90.01); (h) Ingwa ishyirwa ku nkoni bakinisha byari (Billiard chalks) (icyiciroicyiciro 95.04); cyangwa (i) Ingwa yandikishwa cyangwa ishushanyishwa cyangwa ingwa ikoreshwa n'abadozi (icyiciroicyiciro 96.09). 3.- Igicuruzwa icyo aricyo cyatondekwa mu cyiciro cya 25.17 n’ikindi cyiciro cy’Umutwe bigomba gutondekwa mu cyiciro cya 25.17. 4.Icyiciro 25.30 kirebana, nk’ingero, n’ibi bikurikira: Amabuye yitwa verimikirite, peririte na kororite, atarashongeshwejwe; amabara y'ubutaka, yaratwitswe cyangwa ataratwitswe cyangwa yaravanzwe; okiside z’icyuma zikomoka kuri mika ya kamere; sepiyorite (meerschaum) (yaba iri cyangwa itari mu duce dusennye); utubuye tw’ibara ry’ikijuju dukorwamo imitako (amber); sepiyorite yungikanyijwe na amber yungikanyijwe, mu duhwahwari, mu buryo buteye nk’udukoni, cyangwa ubundi buryo nk’ubwo, bitatunganyijwe nyuma yo kubumbwa mu iforoma; jeti (jet); ‘’strontianite’’ (yaba yaratwitswe cyangwa itaratwitswe), itari okiside ya sitorontiyumu (strontium); injyo, ibimene by’amatafari cyangwa bya beto.

IcyiciroIcyiciro No.


Ijanisha

25.01 2501.00.00 Umunyu (hakubiyemo umunyu ukoreshwa ku meza n'umunyu wahinduwe) na kororire ya sodiyumu itavangiye, byaba bimeze nk'amazi cyangwa bivanzemo ibintu bibibuza gufatana; amazi yo mu nyanja.

kg 25%

25.02 2502.00.00 Pirite y’icyuma itarokejwe kg 0% 25.03 2503.00.00 Sirifire y’ubwoko bwose, uretse sirifire yahinduwe amazi (sublimed),

sirifire yafatanyishijwe (precipitated) na sirifire ifatira (colloidal). kg 0%

25.04 Garafite ya kamere.

84

2504.10.00 -Y’ifu cyangwa imvungukira kg 0% 2504.90.00 -Ibindi kg 0%

25.05 Imicanga kamere y’ubwoko bwose, yaba yarashyizwemo amabara cyangwa ntayo, itari imicanga irimo ubutare ivugwa mu mutwe wa 26.

2505.10.00 -Imicanga ya sirika (sirica) n’imicanga ya kwaritsi (quartz) kg 0% 2505.90.00 -Ibindi kg 0%

25.06 Kwaritsi (itari umucanga usanzwe); amasarabwayi, yaba yaconzwe cyangwa itaconzwe, cyangwa yakaswe bisanzwe n'urukezo mo uduce tw'amashusho y'urukiramende (harimo na kare).

2506.10.00 -Kwaritsi kg 0% 2506.20.00 -Amasarabwayi kg 0%

25.07 2507.00.00 Igishonyi n’andi mabumba afitanye isano n’igishonyi, yaba yaratwitswe cyangwa ataratwitswe.

kg 0%

25.08 Andi mabumba (hatabariwemo amabumba yakweduwe yo mu gice (68.06), andarutite, kiyanite na sirimanite, byaba byaratwitswe cyangwa bitaratwitswe; murite; shamote cyangwa ubutaka bwa dinas.

2508.10.00 -Ibumba ribyimba iyo rihuye n’ubushyuhe (Bentonite) kg 0% 2508.30.00 -Ibumba ridahindurwa n’ubushyuhe (fire-clay) kg 0% 2508.40.00 -Andi mabumba kg 0% 2508.50.00 -Andarutite, kiyanite na sirimanite kg 0% 2508.60.00 -Murite kg 0% 2508.70.00 -Shamote cyangwa ubutaka bwa dinas kg 0%

25.09 2509.00.00 Ingwa. kg 0% 25.10 Fosifate za karisiyumu kamere, karisiyumu ya aruminiyumu kamere

Fosifate n'ingwa zifitemo fosifate.2510.10.00 - Zidaseye kg 0% 2510.20.00 -Zisewe kg 0%

25.11 Sirifate ya bariyumu kamere (barytes); karubonate ya bariyumu kamere (witherite), yaratwitswe cyangwa itaratwiswe, indi itari okiside ya bariyumu ivugwa mu gice cya 28.16.

2511.10.00 - Sirifate ya bariyumu kamere (barytes) kg 0%2511.20.00 - Karubonate ya bariyumu kamere (witherite) kg 0%

25.12 2512.00.00 Ibisigazwa by’ibintu bya kera cyane birimo sirise (nk’urugero, kieselguhr, tripolite na diatomite) n’ubundi butaka nkabwo burimo sirise, bwaba bwaratwitswe cyangwa btaratwitswe, byaba bifite ireme (gravity) rigaragara rya 1 cyangwa munsi yaho.

kg 0%

25.13 Ibuye rya pumise (pumice); emeri (emery); ibuye bita korindo (corundum) kamere, garane y’umwimerere cyangwa indi misenesho y’umwimerere, yaba yaratunganyijwe cyangwa itaratunganyijwe hakoreshejwe ubushyuhe.

2513.10.00 - Ibuye rya pumise: kg 0% 2513.20.00 - Emeri, Korendo y’umwimerere, garane y’umwimerere cyangwa indi

misenesho y’umwimerere: kg 0%

25.14 2514.00.00 Ibumba ry’umucucu, ryaba uko ryakabaye cyangwa rikatiyeho, cyangwa rikatishije urukero rwabugenewe cyangwa ubundi buryo, rikase mu bipande bya mpande enye zisumbana (cyanwa zingana).

kg 0%

25.15 Marubure, Taraveritine, ekosine n’andi mabuye ashonyoka akoreshwa mu kubumba amashusho no mu bwubatsi akaba afite ireme bwite ringana na 2.5 cyangwa risumbyeho, n’arabasita yaba uko yakabaye cyangwa ikatiyeho cyangwa se ikatishijwe urukero rwabugenewe cyangwa ubundi buryo, akase mu bipande bya mpane enye zitangana (cyangwa zingana). - Marubure na taraveritine:

85

2515.11.00 - Zaba uko zakabaye cyangwa zikatiweho kg 0% 2515.12.00 - Zikatishije urukero rwabugenewe cyangwa ubundi buryo, zikaswe mu

bipande bya mpande enye zisumbana (cyangwa zingana)kg 0%

2515.20.00 - Ekosine n’ayandi mabuye ashonyoka akoreshwa mu kubumba amashusho no mu bwubatsi; amasarabwayi

kg 0%

25.16 Garanite, igishonyi, bazarite, imonyi n’andi mabuye avamo umucanga, byaba uko byakabaye cyangwa bikatiyeho, cyangwa akatishijwe urukero rwabugenewe cyangwa ubundi uburyo, akaswe mu bipande bya mpande enye zisumbana (cyangwa zingana). - Garanite:

2516.11.00 - Zaba uko zakabaye cyangwa zikatiweho kg 0% 2516.12.00 - Yaba ikatishijwe urukero rwabugenewe cyangwa ubundi buryo, ikase mu

bipande bishushe nk’kg 0%

2516.20.00 - Imonyi kg 0% 2516.90.00 - Andi mabuye akoreshwa mu kubumba amashusho cyangwa mu bwubatsi kg 0%

25.17 Utubuyenge two mu mazi, garaviye, amabuye aseye cyangwa amenwe ku bundi buryo bikunda gukoreshwa mu kubaka beto, gukora imihanda cyangwa inzira za gari ya moshi, umucanga wo ku nkombe na siregisi, byaba bitunganije cyangwa bidatunganije hakoreshejwe ubushyuhe;cyangwa inkamba, incenga z’ibyuma n’indi myanda yo mu nganda isa nazo, zaba zifitemo cyangwa zitifitemo ibyavuzwe mu gika cya mbere cy’uyu mutwe; amabuye aseye afatanijwe na godoro, ibiheri by’amabuye, utumanyu twayo ndetse n’ifu yayo byavuzwe mu gika cya 25.15 na 25.16 byaba bitunganijwe cyangwa bidatunganijwe hakoreshejwe ubushyuhe .

2517.10.00 - Utubuyenge two mu mazi, garaviye, amabuye aseye cyangwa amenwe ku bundi buryo bikunda gukoreshwa mu kubaka beto, gukora imihanda cyangwa inzira za gari ya moshi, umucanga wo ku nkombe na siregisi byaba bitunganije cyangwa bidatunganije hakoreshejwe ubushyuhe

kg 10%

2517.20.00 - Amakoro, incenga z’ibyuma n’indi myanda yo mu nganda isa nazo, zaba zifitemo cyangwa zitifitemo ibyavuzwe mu gika gito cya 2517.10

kg 10%

2517.30.00 - Godoro kg 10% - Amabuye aseye akoze ikibumbe, ibiheri by’amabuye, utumanyu twayo ndetse n’ifu yayo byavuzwe mu gika cya 25.15 cyangwa 25.16 byaba bitunganijwe cyangwa bidatunganijwe hakoreshejwe ubushuh:

2517.41.00 -- Bikoze muri marubure kg 10% 2517.49.00 -- Ibindi kg 10%

25.18 Doromite, zicamukije cyangwa zidacamukije ku bushyuhe bwo hejuru cyangwa se na none zibumbye kubera ubushyuhe bwinsi, harimo n’ibipande bya doromite uko byakabaye, bikatiweho, bikatishijwe urukero rwabugenewe cyangwa ubundi buryo, zikase mu bipande bya mpande enye zisumbana (cyangwa zireshya); doromite ikoreshwa mu guhonda ibintu.

2518.10.00 - Doromite, idacamukije cyangwa yibumbye kubera ubushyuhe bwinshi kg 10% 2518.20.00 - Doromite icamikije cyangwa yibumbye kubera ubushyuhe bwinshi kg 10% 2518.30.00 - Doromite ikoreshwa mu guhonda ibintu kg 10%

25.19 Karubonate ya Manyeziyumu y’umwimerere (manyezite); za manyeziyumu zishongeshejwe, zaba zirimo ingano runaka y’izindi ogiside zongerwamo mbere yo kubumbwa hakoreshejwe ubushyuhe bwinshi; izindi ogiside za manyeziyumu zaba iz’umuhama cyangwa izivangiye.

2519.10.00 - Karubonate ya manyeziyumu y’umwimerere (manyezite) kg 10% 2519.90.00 - Ibindi kg 10%

86

25.2 Amasarabwayi yo mu bwoko bwa gipisumu;anidirite, sima (igizwe na gipisumu cyangwa sirifate ya karisiyumu) zaba zifite cyangwa zidafite amabara ,zirimo ingano runaka z’ibituma ukwivanga kwihuta cyangwa kugenda buhoro kurushaho.

2520.10.00 - Gipisumu; anidirite kg 0% 2520.20.00 - Ingirwasima kg 0%

25.21 2521.00.00 Umushongi w’ibuye ribyara ishwagara; ibuye ribyara ishwagara n’andi mabuye ashonyoka, akoreshwa mu gukora ishwagara na sima y’ubwubatsi.

kg 10%

25.22 Ibindi nk’ibuye ribyara ishwagara, ishwagara icaniriye mu mazi, ivanze n’amazi bisanzwe bitari ogiside cyangwa idorogiside za karisiyumu zavuzwe mu gika cya 28.25

2522.10.00 - Ibuye ribyara ishwagara kg 10%2522.20.00 - Ishwagara icaniriye mu mazi kg 10%2522.30.00 - Ishwagara ivanze n’amazi bisanzwe kg 10%

25.23 Isima ikozwe mu ishwagara no mu ibumba, muri aruni, isima ikoze mu makoro, isima irimo sirifate nyinshi n’indi sima ikoreshwa mu mazi, yaba iteye cyangwa idateye amabara cyangwa imeze nk'ibisigazwa by'amabuye.

2523.10.00 - Ibibumbe by’isima kg 10%- Sima igizwe n’ibumba n’ishwagara:

2523.21.00 -- Sima yera, yaba yaratewe cyangwa itaratewe amabara kg 25% 2523.29.00 -- Ibindi kg SI 2523.30.00 - Sima igizwe n’ibumba n’ishwagara kg 25% 2523.90.00 -Izindi sima z’amazi kg 25%

25.24 Amiyante. 2524.10.00 -Korosidorite kg 25% 2524.90.00 -Ibindi kg 25%

25.25 Mika, ibisate n’ ibisigazwa byayo. 2525.10.00 -Mika uko yakabaye na mika ikase mu bisate by’umubyimba ushashe

cyangwa iby’umubyimba urongorotse.kg 10%

2525.20.00 -Ifu ya mika kg 10% 2525.30.00 -Ibisigara bya mika kg 10%

25.26 Siteyatite y’umwimerere uko yakabaye, ikatiyeho cyangwa ikatishijwe urukero rwabugenewe, ikase mu bipande bya mpande enye zisumbana (cyangwa zingana); tarike.

2526.10.00 - Bidaheretuye, bitagizwe ifu kg 0% 2526.20.00 -Byaheretuwe cyangwa byagizwe ifu kg 0%

[25.27] 25.28 Imyunyu n’ibipande by’umwimerere bikamuye (hakoreshejwe

cyangwa hadakoreshejwe ubushyuhe) bidaheze cyangwa bidaseye ngo binoge, biheze cyangwa binoze, hatabariwemo imyunyu yatandukanijwe n’amazi y’umunyu y’umwimerere; aside borike itarengeje 85% bya H3BO3 bibariwe ku buremere bukamuwemo amazi.

2528.10.00 -Imyunyu n’ibipande bikamuye bya sodiyumu by’umwimerere (bishyuhijwe cyangwa bidashyuhijwe ku bushyuhe bwo hejuru)

kg 10%

2528.90.00 -Ibindi kg 10% 25.29 Feridisipari; resite, neferine na nepherine siyenite; furuworisipari.

2529.10.00 -Feridsipari kg 10% -Furuworisipari:

2529.21.00 --Zifite ku buremere 97% cyangwa munsi yaho bya firiworide ya karisiyumu

kg 10%

87

2529.22.00 --Zirimo 97% bya firiworide ya karisiyumu hakurikijwe uburemere kg 10% 2529.30.00 -Ibindi birimo resite; neferine na neferine siyenite kg 10%

25.30 Imyungu ngugu idafite ahandi isobanuye cyangwa igaragazwa 2530.10.00 -Amabuye avamo verimikurite, peririte na kororite, kiyeserite itongerewe, kg 10% 2530.20.00 -Epusomite (sirifate za manyeziyumu y’umwimerere) kg 10% 2530.90.00 -Ibindi kg 10%

88

Umutwe wa 26Ibirombe, ubwoko bw’ibitaka bikomoka ku iruka ry’ibirunga n’ivu

Ibisobanuro byerekeye uyu Mutwe. 1. Uyu mutwe ntureba: (a) Inkamba cyangwa indi myanda yo mu nganda ikozwe ku buryo bw’ibibumbe (Icyiciro cya 25.17); (b) Karubonate ya manyeziyumu y’umwimerere icamukije cyangwa idacamukije ku bushyuhe bwo hejuru (Icyiciro 25.19); (e) Imyanda ituruka mu bigega by’ububiko bw’amavuta aturuka kuri peteroli, iba igizwe ahanini n’ayo mavuta (icyiciro 27.10); (f) Inkamba z’ibanze zivugwa mu gika cya 31; (e) Imyanda itiruka ku nkamba, ku mabuye cyangwa ku bindi bicukurwa mu butaka (icyiciro 68.06); (f) Imyanda cyangwa ibisigazwa by’ibyuma by’agaciro; indi myanda cyangwa ibisigazwa birimo ibyuma by’agaciro, cyane cyane nk’ibikoreshwa mu gusubiramo ibyuma by’agaciro (icyiciro 71.12); cyangwa (g) Ibituruka ku muringa, nikeri cyangwa kobaliti biciye mu nzira izo ari zo zose zo gutunganya ibyuma (Igice cya XV). 2. Ku birebana n’Icyiciro cya 26.01 kugera kuri 26.17, inyito “amabuye” isobanura ubwoko bw’amabuye akoreshwa mu gukora no gutunganya ibyuma mu bucukuzi bwa merikire, ubw’amabuye avugwa mu cyiciro cya 28.44 cyangwa ubw’avugwa mu Gice cya XIV cyangwa cya XV, kabone n’aho bitagenewe gukoreshwa mu gukora no gutunganya ibyuma. Ariko Icyiciro 26.01 kugeza ku cya 26.17 ntibivuga ku mabuye yagejejwe aho agomba gukoreshwa hadahuye n’ibyo gukora no gutunganya ibyuma. 3. Icyiciro cya 26.20 cyerekeye gusa: (a) Inkamba , ivu n’ibisigazwa nk’ibikoreshwa mu nganda haba mu gucukura amabuye avamo ibyuma cyangwa mu gukora ibigenderwaho mu gukora ibizavamo ibyuma, hatabariwemo ivu n’ibisigazwa bituruka ku gutwika imyanda yo mu mugi (icyiciro 26.21); na (b) Inkamba , ivu n’ibisigazwa birimo cyangwa bitarimo uburozi bukomoka ku byuma bwitwa Arisenike, byaba birimo cyangwa bitarimo ibyuma, nk’ibikoreshwa mu gucukura arisenike n’amabuye avamo ibyuma cyangwa ibikoreshwa mu gukora imvange z’ibibigize.

Ibisobanuro bijyanye n’aka kiciro. 1. Ku bijyanye n’agaka ka 2620.21, imyanda ya lisansi irimo porombi n’imyanda ituruka ku mvange y’ibigize antinoke [antiknock] bisobanuye imyanda ikomoka mu bigega by’ububiko bwa lisansi irimo porombi n’ikomoka ku mvange z’ibigize antinoke birimo porombi (nka tetarayetile irimo porombe), kandi yiganjemo imvange z’ibigize porombi na ogiside ya ayani. 2. Inkamba, ivu n’ibisigazwa birimo arisenike, merikire, tariyumu cyangwa imvange yazo nk’ibikoreshwa mu bucukuzi bw’arisenike n’ubw’ibyo byuma cyangwa mu gukora imvange zabyo, ibyo byose bijya mu gice kivugwa mu cyiciro cya 2620.60.

Icyiciro No.


Ijanisha

26.01 Amabuye avamo ubutare bwa ayani [iron] n’ibibumbe byabwo byakamuwemo amazi habariwemo na pirite z’ubwo butare zashirijwe cyane ku muriro -Andi mabuye avamo ubutare bwa ayani n’ibibumbe byabwo bikamuyemo bitari pirite z’ubutare bwa ayani:

2601.11.00 --Atungikanyijwe kg 0% 2601.12.00 --Ayungikanyijwe kg 0% 2601.20.00 -Pirite z’ubutare bwa ayani bushirije ku bushyuhe bw’umuriro kg 0%

26.02 2602.00.00 Amabuye avamo ubutare bwa manganeze n’ibibumbe byabwo byakamuwemo amazi, habariwemo amabuye avamo manganeze y’icyuma n’ibibumbe byayo byifitemo manganeze ingana cyangwa irengeje 20% iyo bipimwe byakamutse.

kg 0%

26.03 2603.00.00 Amabuye avamo ubutare bw’umuringa n’ibibumbe byabwo bikamuwemo amazi

kg 0%

26.04 2604.00.00 Amabuye avamo Nikeri n’ibibumbe byayo bikamutse. kg 0% 26.05 2605.00.00 Amabuye avamo ubutare bwa kobaliti n’ibibumbe byayo

bikamutsekg 0%

26.06 2606.00.00 Amabuye avamo ubutare bwa aluminiyumu n’ibibumbe byayo kg 0%

89

bikamutse.26.07 2607.00.00 Amabuye avamo ubutare bwa Porombi n’ibibumbe byaybwo

bikamutse.kg 0%

26.08 2608.00.00 Amabuye avamo ubutare bwa zenki n’ibibumbe byabwo bikamutse.

kg 0%

26.09 2609.00.00 Amabuye avamo itini n’ibibumbe byayo bikamutse. kg 0% 26.10 2610.00.00 Amabuye avamo ubutare bwa koromiyumu n’ibibumbe

byabwo bikamutse.kg 0%

26.11 2611.00.00 Amabuye avamo ubutare bwa Tungusitene n’ibibumbe byabwo bikamutse.

kg 0%

26.12 Amabuye avamo ubutare bwa iraniyumu cyangwa toriyumu n’ibibumbe byabwo bikamutse.

2612.10.00 -Amabuye avamo ubutare bwa iraniyumu n’ibibumbe byabwo bikamutse.

kg 0%

2612.20.00 -Amabuye avamo ubutare bwa toriyumu n’ibibumbe byabwo bikamutse.

kg 0%

26.13 Amabuye avamo ubutare bwa molibudenumu n’ibibumbe byabwo bikamutse.

2613.10.00 -Ishirije ku bushyuhe bw’umuriro kg 0% 2613.90.00 -Ibindi kg 0%

26.14 2614.00.00 Amabuye avamo ubutare bwa tiatniyumu n’ibibumbe byabwo bikamutse.

kg 0%

26.15 Amabuye avamo ubutare bwa niyobiyumu, tantalumu, vanadiyumu cyangwa zirikoniyumu n’ibibumbe byabwo bikkammutse.

2615.10.00 -Amabuye avamo ubutare bwa zirikoniyumu n’ibibumbe byabwo bikamutse.

kg 0%

2615.90.00 -Ibindi kg 0% 26.16 Amabuye avamo ubutare bw’ibyuma by’agaciro n’ibibumbe

byabwo bikamutse. 2616.10.00 -Amabuye avamo ubutare bwa feza n’ibibumbe byabwo bikamutse. kg 0% 2616.90.00 -Ibindi kg 0%

26.17 Andi mabuye avamo ubutare butandukanye n’ibibumbe byabwo bikamutse.

2617.10.00 -Amabuye avamo ubutare bwa antimoni n’ibibumbe byabwo bikamutse.

kg 0%

2617.90.00 -Ibindi kg 0% 26.18 2618.00.00 Inkamba z’utubuyenge (umucanga w’inkamba) ziboneka iyo

batunganya ibyuma.kg 0%

26.19 2619.00.00 Inkamba, incenga z’ibyuma (zitandukanye n’inkamba zarangije kwibumba), ibishishwa n’indi myanda iboneka iyo bakora ibyuma.

kg 0%

26.20 Inkamba, ivu n’ibisigazwa (bidaturuka ku gukora ibyuma) bifite arisenike, ibyuma cyangwa imvange z’ibigize ibyuma zitaboneka ku maso. -Ibyiganjemo Porombi :

2620.11.00 --Zenke ikomeye idashongesheje kg 0% 2620.19.00 --Ibindi kg 0%

- Byiganjemo porombi:2620.21.00 --Imyanda ituruka kuri peteroli irimo porombi n’ituruka ku mvange

y’urwondo rwa “anti-knock”.kg 0%

2620.29.00 --Ibindi kg 0% 2620.30.00 -Byiganjemo umuringa kg 0%

90

2620.40.00 -Byiganjemo aluminiyumu kg 0% 2620.60.00 -Byiganjemo arisenike, merikire, tariyumu, cyangwa

uruvangitirane rwazo, nk’ibikoreshwa mu bucukuzi bwa arisenike cyangwa ibyo byuma byavuzwe cyangwa ibikoreshwa mu gukora imvange z’ibibigize.

kg 0%

Ibindi:2620.91.00 -- Birimo antimoni, beriliyumu, kadimiyumu, koromium cyangwa

uruvangitirane rwazo.kg 0%

2620.99.00 --Ibindi kg 0% 26.21 Izindi nkamba n’andi mavu, habariwemo n’ivu ry’amarebe;

ivu n’ibisigazwa bikomoka ku gutwika imyanda y’umugi. 2621.10.00 -Ivu n’ibisigazwa bikomoka ku gutwika imyanda yo mu mugi. kg 0% 2621.90.00 -Ibindi kg 0%

91

Umutwe wa 27Ibitangangufu bicukurwa, amavuta acukurwa n’ibikomoka ku kuyayungurura; godoro, imishashara ikomoka ku

bicukurwa.

Ibisobanuro byerekeye uyu Mutwe. 1.- Uyu mutwe ntureba: (a) Imvange z’ibituruka ku mborera zisobanuye ku buryo bw’ubutabire, ni ukuvuga izitari metane na poropane zitavangiye, izo zikaba zigomba kujya mu rwego rw’ibivugwa mu gika cya 27.11; (b) Imiti ivugwa mu gika cya 30.03 cyangwa 30.04; cyangwa (c) Idorokarubone zidakomeye zivangavanze zivugwa mu gika cya 33.01, 33.02 cyangwa icya 38.05.

2.- Ibikomozwaho mu gika cya 27.10 ari byo amavuta akomoka kuri peteroli n’amavuta akomoka mu kuyiyungurura” ntibirimo amavuta akomoka kuri peteroli n’akomoka kuri godoro gusa, ahubwo bikubiyemo amavuta ateye nka yo ndetse n’agizwe ahanini n’imvange y’idorokarubone zidakomeye uko aboneka kose, hapfa gusa kuba ibiyagize bidahumura biruta ibihumura.

Icyakora, ibyo bikomozwaho ntibirimo poliyolefinsi y’inkorano isukika ikaba munsi ya 60%byayo bitangira kuba umwuka kuri dogere selisiyusi 300, nyuma yo kuhindura muri milibare 1013 hakoreshejwe uburyo bwo gushyushya ku gipimo gito.

3.- Ku byerekeye icyiciro cya 27.10, “mavuta y’imyanda” bivuga yiganjemo amavuta akomoka kuri peteroli n’amavuta akomoka ku bicukurwa birimo godoro (nk’uko bisobanuye mu Gisobanuro cya 2 cy’uyu Mutwe), byaba bivanze cyangwa bitavanze n’amazi. Ibyo bikubiyemo: (a) Amavuta adashobora kongera gukoreshwa nk’ifatizo mu gukora ibindi bintu (nk’amavuta y’imashini yakoreshejwe, amavuta y’amazi n’aya taransiforumateri); (b) Amavuta y’imyanda aturuka mu bigega by’ububiko bw’amavuta akomoka kuri peterori, cyane cyane ayiganjemo ayo mavuta n’ibyongerwa mu bindi bintu (nk’ibikorwa mu nganda) bikoreshwa mu gukora ibintu bikoreshwa mu gukora ibindi; na (c) Amavuta ativanga n’amazi neza cyangwa avannze n’amazi, nk’akomoka ku kuva kw’ikintu abitsemo cyangwa aturuka mu isukura ry’ibigega by’ububiko, cyangwa na none akomoka mu mashini.

Ibisobanuro bijyanye n’aka kiciro. 1.- Ku bijyanye n’akiciro ka 2701.11, “antarasite” bisobanura sharubo ifite ibiguruka bitarenze ( hakurikijwe ukutigiramo ibibisangwa mu bindi bicukurwa, iyo yumye) 14%. 2.- Ku bijyanye n’akiciro ka 2701.12, sharubo irimo godoro isobanura sharubo ifite ibiguruka birenze 14% (hakurikijwe ukutigiramo ibibisangwa mu bindi bicukurwa, iyo yumye) kandi ifite kalori (hakurikijwe ukutigiramo ibibisangwa mu bindi bicukurwa, iyo iyo itose) zingana cyangwa zirenga kilokalori 5,833. 3.- Ku bijyanye n’akiciro ka 2707.10, 2707.20, 2707.30, na 2707.40, amazina ya benzori (benzene)”, toluwoli (toluwene), siloli (silenesi), nafutalene na fenolu akoreshwa ku bintu birengeje 50% bya benzene, toluwene, silene, nafutalene cyangwa fenolu hakurikijwe uburemere. 4.- Ku bijyane n’akiciro ka 2710.11, “amavuta yoroshye n’uburyo akorwamo” bivuga amavuta 90% cyangwa karenze byayo (harimo n’ibitakara) bitangira kuguruka kuri dogere selisiyusi 210 ºC (hakoreshejwe uburyo bwa ASTM D 86).


No. Kode H.S

Igisobanuro cy’uko ibicuruzwa biteye Urugero fatizo rw’ingano

Ijanisha

27.01 Sharubo; ibimanyu byayo bicanwa, ibimanyu bayo bimeze nk’amagi n’ibindi bitangangufu biyiturukaho.-Sharubo, iseye cyangwa idaseye, ariko idafatanye:

2701.11.00 --Antarasite kg 0%

2701.12.00 --Nyiramugenngeri irimo godoro kg 0%

2701.19.00 --Ubundi bwoko bwa sharubo kg 0%

2701.20.00 -Sharubo; ibimanyu byayo bicanwa, ibimanyu bayo bimeze nk’amagi n’ibindi kg 0%

92


No. Kode H.S


Ijanisha

bitangangufu biyiturukaho27.02 Sharubo y’igitaka cyijimye, yaba ifatanye cyangwa idafatanye, hatabariwemo

kerozene.2702.10.00 -Sharubo y’igitaka cyijimye, yaba iseye cyangwa idaseye ariko ikaba idafatanye kg 10%

2702.20.00 -Sharubo y’igitaka cyijimye ifatanye kg 10%

27.03 2703.00.00 Nyiramugengeri (habariwemo n’ikomoka ku myanda abantu baba barajugunye), yaba ifatanye cyangwa idafatanye.

kg 10%

27.04 2704.00.00 Ibicanwa ngo bitange ubushyuhe n’ibimeze nkayo, bikomoka kuri sharubo, sharubo y’igitaka cyijimye, cyangwa kuri nyiramugengeri, byaba bifatanye cyangwa bidafatanye; karubone ikoreshwa mu gushyusha ibintu muri laboratwari.

kg 0%

27.05 2705.00.00 Gaze ya sharubo, gaze y’amazi, gaze ikomoka ku mwuka na karubone itukura ishyushye n’izindi gaze zimeze kimwe, zitari gaze za peteroli n’izindi za idorokarubone zirimo gaze.

kg 10%

27.06 2706.00.00 Godoro ikomoka kuri sharubo, kuri sharubo y’igitaka kijimye cyangwa kuri nyiramugengeri n’izindi za godoro zicukurwa, zaba zakamuwe cyangwa zitakamuwe cyangwa se zacaniriwe kugera aho zivamo umwuka, habariwemo na za godoro ziba zasubiwemo.

kg 10%

27.07 Amavuta n’ibindi bikomoka kuri godoro ya sharubo icaniriye ku bushyuhe bwo hejurui; ibindi byose bimeze nk’ayo mavuta ibibigize bitanga bihumura biruta ibidahumura.

2707.10.00 -Benzori (benzene) kg 10%

2707.20.00 -Toruwori ( toluwene) kg 10%

2707.30.00 -Sirore (silene) kg 10%

2707.40.00 -Nafutarene kg 10%

2707.50.00 -Izindi mvange za idorokarubone zihumura 65% byazo cyangwa birenga, hakurikijwe ubunini (habariwemo n’ibitakara) bitangira kuguruka kuri 250 °C mu buryo bwa ASTM D 86

kg 10%

Ibindi :

2707.91.00 -Amavuta ya kerewozote kg 10%

2707.99.00 -Ibindi kg 10%

27.08 Godoro isigwa ahantu ngo amazi atinjiramo n’iyo bacana ngo itange ubushyuhe, zikomoka kuri sharubo cyangwa izindi godoro zicurwa.

2708.10.00 -Godoro isigwa ahantu ngo amazi atinjiramo kg 10%

2708.20.00 -Godoro bacana ngo itange ubushyuhe kg 10%

27.09 2709.00.00 Amavuta ya peteroli n’amavuta akomoka ku bicukurwa birimo godoro, bitaratunganywa.

kg 0%

27.10 Amavuta ya peterori n’amavuta akorwa mu makara acukurwa, yandi atari adatunganyijwe; imiti itagize aho igaragazwa cyangwa ishyirwa, irimo 70% cyangwa hejuru yabyo by’uburemere bw’amavuta ya peterori cyangwa amavuta akorwa mu makara acukurwa akaba agize icyiciro kinini cy’iyo miti; amavuta y’ibisigara.-Amavuta ya peterori n’amavuta akomoka ku makara acukurwa (yandi atari adatunganyije) n’imiti itagize ahandi igaragazwa cyangwa ishyirwa, birimo 70% cyangwa hejuru yabyo by’uburemere bw’amavuta ya peterori cyangwa amavuta akomoka ku makara acukurwa agize icyiciro kinini cy’imiti , yandi atari amavuta y’ibisigara

93


No. Kode H.S


Ijanisha

--Amavuta yoroshye n’ibiyakorwamo:

2710.11.10 ---Arukoro y’imodoka (risansi) isanzwe l 0%

2710.11.20 ---Arukoro y’imodoka (risansi) ikomeye l 0%

2710.11.30 ---Arukoro y’indege l 0%

2710.11.40 ---Risansi yo mubwoko bwa arukoro l 0%

2710.11.50 ---Arukoro idasanzwe igenewe gucamutsa na arukoro year l 0%

2710.11.90 ---Andi mavuta n’imiti bitanga ingufu z’urumuri l 0%

-Ibindi :

2710.19.10 ---Yayunguruwe igice (hakubiyemo ibishushungwa bifunze) l 0%

---Amavuta n’imiti byo mu rugero ruciriritse:

2710.19.21 ---- Lisansi itwara indege l 0%

2710.19.22 ----Peterori ikoreshwa mu kumurika (IK) l 0%

2710.19.29 ----Andi mavuta n’imiti byo mu rugero ruciriritse l 0%

---Amavuta ya moteri:

2710.19.31 ---- Amavuta ya moteri (y’imodokari, ataremereye, amber kuri za moteri zifite umuvuduko munini cyane)

l 0%

2710.19.32 ----Amavuta ya moteri za Diyezeri (ziremereye zikora mu nganda, zirabura, kuri za moteri zifite umuvuduko muke, zikora mu nyanja na moteri zihama aho ziri)

l 0%

2710.19.39 ----Andi mavuta ya moteri l 0%

---Ibisigazwa by’amavuta:

2710.19.41 ----Amavuta akomoka ku bisigazwa bya risansi (yo mu mazi, mu ifuru n’andi mavuta nkayo) afite igipimo cy’urusukume cya centistroke 125

l 0%

2710.19.42 ----Amavuta akomoka ku bisigazwa bya risansi (yo mu mazi , mu ifuru n’andi mavuta nkayo) afite igipimo cy’urusukume cya centistroke 180

l 0%

2710.19.43 ----Amavuta akomoka ku bisigazwa bya risansi (mu mazi, mu ifuru n’andi mavuta nkayo) afite igipimo cy’urusukume cya centistroke 280

l 0%

2710.19.49 ----Andi mavuta akomoka ku bisigazwa bya risansi l 0%

---Ibindi:

2710.19.51 ---- Amavuta yoroshya (lubricating) l 25%

2710.19.52 ----Girisi yoroshya ukwikubanaho ku ibyuma kg 25%

2710.19.53 ----Amavuta atuma ibintu bigira imiterere yifujwe l 10%

2710.19.54 ----Amavuta ya ‘batching’ l 25%

2710.19.55 ----Amavuta ya transiforumateri l 0%

2710.19.56 ----Amavuta atari ayo koroshya (amavuta afasha gukata, akonjesha, arwanya ingese, amazi ya feri n’andi mavuta nk’ayo)

l 10%

2710.19.59 ----Ibindi l 10%

-Ibisigazwa by’amavuta:

2710.91.00 --Birimo bifeniri irimo kororine zinyuranye (PCBs), terifeniri irimo kororine zinyuranye (PCTs) cyangwa bifeniri irimo boromini zinyuranye (PBBs)

l 10%

2710.99.00 --Ibindi l 10%

27.11 Gaze ya peterori n’izindi Idorokaruboni za gaze.

94


No. Kode H.S


Ijanisha

-Zisukika:

2711.11.00 --Gaze isanzwe kg 0%

2711.12.00 --Poropane kg 0%

2711.13.00 --Bitane kg 0%

2711.14.00 --Etirene, poropirene , butirene na butadiyene kg 0%

2711.19.00 --Ibindi kg 0%

-Za gaze:

2711.21.00 --Gaze isanzwe kg 25%

2711.29.00 --Ibindi kg 25%

27.12 Amavuta yo kwisiga; ibishushungwa bya peterori, ibishushungwa bya peterori icukurwa mu ntare, ibisigazwa by’amazi, ozokerite, ibishushungwa bya rinyite, ibishushungwa bya turube, ibindi bishashara by’amabuye y’agaciro, n’ibicuruzwa bisa na byo biboneka mu ivanga cyangwa mu rundi rukurikirane rw’ibikorwa, byashyizwemo cyangwa bitashyizwemo amabara.

2712.10.00 -Amavuta yo kwisiga kg 25%

2712.20.00 -Intambi za peterori icanwa zirimo uburemere bw’amavuta buri munsi ya 0.75%: kg 0%

2712.90.00 -Ibindi kg 0%

27.13 Koke ya peterori, godoro yo muri peterori n’ibindi bisigara bya peterori cyangwa amavuta ava mu makara acukurwa.-Koke ya peterori:

2713.11.00 --Idaseye kg 10%

2713.12.00 --Iseye kg 0%

2713.20.00 -Amakara acukurwa kg 10%

2713.90.00 -Ibindi bisigazwa by’amavuta ya peterori cyangwa by’amavuta akoze mu makara acukurwa.

kg 10%

27.14 Bitime na godoro, bisanzwe, ibumba riva mu makara acukurwa, amavuta cyangwa imicanga iva mu makara akora imihanda; godoro cyangwa ibinombe zicukurwamo godoro.

2714.10.00 -Ibinombe bya godoro cyangwa amavuta, n’imicanga yo mu makara akora imihanda kg 10%

2714.90.00 -Ibindi kg 10%

27.15. 2715.00.00 Imvange ya godoro ikomoka kuri godoro isanzwe, amakara acukurwa asanzwe, amakara akomoka kuri peterori, amakara akora imihanda acukurwa cyangwa ibisukika bikomoka ku makara acukurwa akora imihanda (urugero: masitike ituruka ku makara acukurwa, ibishishwa).

kg 10%

27.16. 2716.00.00 Ingufu z'amashanyarazi. (icyiciro kitari itegeko ) 1000kwh

10%

95

Igice cya VIIBIKORERWA MU NGANDA Z’UBUTABIRE CYANGWA INGANDA ZIMEZE NKA ZO

Ibisobanuro byerekeye iki Gice 1. (A) Ibicuruzwa (bindi bitari ubutare bwa radiyakitive bimeze bihuye n’igisobanuwe mu cyiciro cya 28.44 cyangwa 28.45 bigomba gutondekwa muri icyo gice kandi ntibishyirwe mu kindi cyiciro na kimwe cy’itonde (B) Haseguriwe igika (A) cyavuzwe haruguru, ibintu byujuje ibisabwa bivugwa mu cyiciro 28.43 , 28.46 cyangwa 28.52 nta kindi cyiciro cy’iki Gice bigomba gutondekwamo usibye muri ibyo byiciro. 2. Haseguriwe igisobanuro 1 cyavuzwe haruguru, ibintu bishobora gushyirwa mu byiciro 30.04, 30.05, 30.06, 32.12, 33.03, 33.04, 33.05, 33.06, 33.07, 35.06, 37.07 cyangwa 38.08 kubera impamvu yo kuba byashyizwe mu bipimo ngo bidandazwe, bigomba gutondekwa muri ibyo bice kandi nta kindi cyiciro bigomba kugaragaramo ku rutonde rw’amazina. 3. Ibicuruzwa byakusanyirijwe hamwe by’ubwoko bubiri cyangwa burenze, bimwe ukwabyo cyangwa byose bibarizwa muri iki cyiciro bigamije kuvangirwa hamwe kugira ngo haboneke igicuruzwa cyo mu Gice cya VI cyangwa VII, bigomba gutondekwa mu cyiciro kijyanye n’icyo gicuruzwa, icya ngombwa ni uko ibibigize bigomba: (a) hagendewe ku buryo byagaragajwe, kuba bishobora kumenyekana ku buryo bworoshye ko bizakoresherezwa hamwe bitabanje kongera gupakirwa; (b) bimurikirwa hamwe; kandi (c) bigaragaza ko bigenda byuzuzanya, ari uburyo bikoze, cyangwa mu bipimo bigaragaramo.

Umutwe wa 28Ibikomoka ku butabire bitigeze ubuzima; imvange z’ibyigeze cyangwa ibitarigeze ubuzima by’ubutare bw’agaciro,

ubutare bwo mu butaka bw’imbonekarimwe, ibintu bigira ubumara cyangwa za izotope

Ibisobanuro byerekeye uyu Mutwe. 1. Usibye ibishobora guhinduka bitewe n’aho ibintu bikoreshwa, ibicyiro biri muri uyu Mutwe bireba gusa: (a) Ibintu bitandukanye by’ubutabire n’inyunge y’ibintu bisobanurwa hakoreshejwe ubutabire, byaba bifite cyangwa bidafite ubuziranenge; (b) Ibicuruzwa bivugwa muri (a) haruguru byavanzwe mu mazi; (c) Ibicuruzwa bivugwa muri (a) haruguru byashyizwe mu bindi bisukika iyo mvange ipfa kuba ikoze mu buryo busanzwe kandi bugenwe bwo kugaragaza ibyo bicuruzwa bukoreshwa gusa kubera impamvu z’umutekano n’itwara ryabyo kandi icyo gisukika kikaba kidatuma igicuruzwa cyakoreshwa mu buryo bwihariye aho kuba ubwa rusange; (d) Ibicuruzwa bivugwa muri (a), (b) cyangwa (c) haruguru, byongeweho icyuma kigenzura ubukana bw’umuriro (hakubiyemo icyuma gituma ibicuruzwa bidafatana bubumbe) bikenewe mu rwego rwo kubungabuga cyangwa gutwara abantu n'ibintu; (e) Ibicuruzwa bivugwa muri (a), (b), (c) cyangwa (d) haruguru biri kumwe n’icyuma kirwanya ivumbi cyangwa igihindura ibara byongewemo mu rwego rwo korohereza isobanurwa cyangwa ku mpamvu z’umutekano; icya ngombwa ni uko ibyongewemo bidatuma igicuruzwa gikoreshwa mu buryo bwihariye aho kuba ubwa rusange. 2. Usibye ditiyonite na surifogisirate, zatunganyijwe hifashishijwe ubutabire (icyiciro 28.31), karubonate na perogisikarubonate zikoze mu bintu bitabora (icyiciro 28.36), siyanide, ogisidi ya siyanide n’urusobe rwa siyanide zikoze mu bintu bitabora (icyiciro 28.37), ibintu biturika, siyanate na tiyosiyanate, bikozwe mu bintu bitabora (icyiciro 28.42), ibicuruzwa bibora biboneka mu byiciro kuva kuri 28.43 kugeza kuri 28.46 na 28.52 na karibide (icyiciro 28.49), inyunge zikurikira za Karuboni zigomba gutondekwa muri uyu Mutwe : (a) Karuboni ya ogisidi, siyanide ya idorojene n’ibintu biturika, isosiyaniki, tiyosiyaniki n’izindi Aside za siyanojene zaba zigizwe n’ikintu kimwe cyangwa se ari inyunge (icyiciro 28.11); (b) Haridi ogisidi ya karuboni (icyiciro 28.12); (c) Disurufide ya karuboni (icyiciro 28.13); (d) Tiyokarubonate, serenokarubonate, terurokarubonate, serenosiyanate, terurosiyanate, tetaratiyosiyanatodiyaminokoromate n’izindi siyanate z’inyunge zikoze mu bintu bitabora (icyiciro 28.42); (e) Perogisidi ya idorojeni, yakozwe bubuye hifashishijwe ureya (icyiciro 28.47), ogisisurifidi ya karuboni, haridi ya tiyokaruboniri, siyanojeni, haridi ya siyanojeni na siyanamidein’ibyuma bizikomokaho (icyiciro 28.53) bitari carcium siyanamidi, byaba ari cyangwa atari umwimerere (Umutwe wa 31). 3. Haseguriwe ibiteganywa mu gisobanuro 1, uyu mutwe ntureba:

96

(a) Kororire ya sodiyumu cyangwa okiside ya manyeziyumu, yaba iyunguruye cyangwa itayunguruye, cyangwa ibindi biguruzwa bibarizwa mu Gice cya V; (b) Inyunge z’ibintu bibora n’ibitabora bindi bitari ibivugwa mu gisobanuro 2 cyavuzwe haruguru; (c) Igicuruzwa kivugwa mu bisobanuro 2, 3, 4 cyangwa 5 mu Mutwe wa 31; (d) Ibicuruzwa bitabora by’ubwoko bukoreshwa mu bitanga urumuri byo mu cyiciro 32.06; ibikorwamo ibirahuri n’ibindi birahuri by’ifu, by’ibihere cyangwa imvungukira byo mu cyiciro 32.07; (e) Garafite y’inkorano (icyiciro 38.01); ibicuruzwa byagaragajwe nk’ibyongerera ingufu ibyuma bizimya umuriro cyangwa gerenade zizimya umuriro bivugwa mu cyiciro 38.13; ibikoresho bimena wino byapfunyitswe hagamijwe kubidandaza byo mu cyiciro 38.24; amabuye yakorewe muri raboratwari (yandi atari akoreshwa mu kuvura amaso) adapima munsi ya 2.5 g buri buye, afite haridi za arikari cyangwa ibyuma byo mu butaka bya arkarini, byo mu cyiciro 38.24; (f) Amabuye y’agaciro cyangwa amabuye y'agaciro ku buryo butuzuye (asanzwe, y’amakorano cyangwa yongeye kubumbabumbwa) cyangwa itaka cyangwa se ifu bituruka kuri ayo mabuye (icyiciro 71.02 kugeza kuri 71.05), cyangwa amabuye y’agaciro cyangwa imvange z’amabuye y’agaciro zivugwa mu Mutwe wa 71; (g) Ibyuma, byaba ari cyangwa atari umwimerere, imvange z’ibyuma cyangwa inyunge y'icyuma n'ibumba, hakubiyemo ibyafatanyishijwe n'ubushyuhe cyangwa byafatanyishijwe ubushyuhe hifashishijwe icyuma), byo mu Gice cyaXV; cyangwa (h) Ibikoresho bivura amaso, urugero, haridi za arkari cyangwa ibyuma byo mu butaka bya arkarini (icyiciro 90.01). 4. Urusobe rwa za Aside zisobanurwa n’ubutabire zigizwe na aside itari iy’icyuma yo mu Mutwe wa II na Aside y’icyuma yo mu Mutwe wa IV rugomba gutondekwa mu cyiciro 28.11. 5. Ibyiciro. 28.26 kugeza kuri 28.42 zirebana gusa n’ibyuma cyangwa imyunyu ya amoniyumu cyangwa se imyunyu ya perogisi. Usibye ibishobora guhinduka bitewe n’aho ibintu bikoreshwa, imyunyu ikubiyemo ubwoko bubiri cyangwa bwinshi igomba gushyirwa mu cyiciro 28.42. 6. Icyiciro 28.44 kireba gusa: (a) Tekinesiyumu (Nimero 43), porometiyumu (atomic No. 61), poroniyumu (atomic No. 84) na Erema (element) zose zifite umubare wa atome urengeje 84; (b) Izotope zihumanya zisanzwe cyangwa z’inkorano (hakubiyemo iz’amabuye y’agaciro cyangwa zakozwe hifashishijwe amabuye y'agaciro yo mu Gice cya XIV na XV), yaba yaravangiwe cyangwa ataravangiwe hamwe; (c) Ibibora n’ibitabora bigize ibyo bintu cyangwa se ibihuje nimero ya atome, byaba bisobanurwa cyangwa bidasobanurwa n’ubutabire, byaba bivangiye cyangwa se bitavangiye hamwe; (d) Imvange z’ibyuma, ibitandukanyije (hakubiyemo imvange y'ibyuma n'ibumba), ibicuruzwa bikoze mu ibumba byatwitse n’imvange z’ibyo bintu cyangwa ibihuje nimero ya atome cyangwa inyunge z’ibibora n’ibitabora bijyanye na byo bifite igipimo cy’ubukare buhumanya kirenze 74 Bq/g (0.002µCi/g); (e) Ibintu bimeze nka mazutu bikoreshwa mu gukora ingufu za kirimbuzi (f) Ibisigazwa bihumanya bishobora cyangwa bidashoora gukoreshwa. Ijambo izotope, mu rwego rw’iki gisobanuro n’ikoreshwa ry’amagambo yabugenewe mu cyiciro cya 28.44 na 28.45, rivuga:

- Atome bwite z’ikintu, havuyemo, iziboneka ku buryo busanzwe zifite atome imwe rukumbi; - Imvange ya atome zisa kandi zikoze mu kintu kimwe, cyongerewemo ingufu muri zavuzwe imwe cyangwa nyinshi, ni

ukuvuga ibintu bigize urusobe rwa izotope isanzwe yahinduwe. 7. Icyiciro 28.48 gikubiyemo fosifidi y’umuringa irimo hejuru ya 15% by’uburemere bwa fosifore. 8. Ibintu by’ubutabire (urugero sirikoni na serenium) byagenewe gukoreshwa muri eregitoroniki bigomba gutondekwa muri uyu Mutwe, bipfa kuba bigaragara ko bitakozweho nk’uko bishushanyije cyangwa biri mu ishusho y’umutemeri cyangwa y’ umwiburungushure Iyo bikase mu ishusho y’ingasire, ya gato cyangwa andi mashusho nkayo, bibarizwa mu cyiciro 38.18.

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I.- EREMA (ELEMENT) Z’UBUTABIRE 28.01 Firuworini, kororini, boromini na iyodini.

2801.10.00 -Kororini kg 0%2801.20.00 -Iyodini kg 0%2801.30.00 -Firuworini; boromini kg 0%

28.02 2802.00.00 Sirifiri, yagizwe umwuka cyangwa umuyaga; sirifiri ya koroyide . kg 0%28.03 2803.00.00 Karuboni (imikara ya karuboni n’andi mashusho ya karuboni atigeze kg 0

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agira aho agaragazwa cyangwa ngo ashyirwe).28.04 Idorojeni, gaze zidasanzwe n’ibindi bintu bitari ibyuma.

2804.10.00 -Idorojeni-gazi zimbonekarimwe:

m³ 0%

2804.21.00 --Arigoni m³ 0% 2804.29.00 --Ibindi m³ 0% 2804.30.00 -Azote m³ 0% 2804.40.00 -Ogisijeni m³ 25%% 2804.50.00 -Boroni; teruriyumu kg 0%%

-Sirikoni: 2804.61.00 --Irimo hakurikijwe uburemere sirisiyumu itari munsi ya 99.99% kg 0% 2804.69.00 --Ibindi kg 0% 2804.70.00 -Fosifore kg 0% 2804.80.00 -Ariseniki kg 0% 2804.90.00 -Sereniyumu kg 0%

28.05 Arikari cyangwa ibyuma byo mu butaka bya arikarini; ibyuma byo mu butaka bidasanzwe, sikandiyumu na itiriyumu, byaba byaravanzwe cyangwa bitaravanzwe, byarashongesherejwe hamwe cyangwa bitarashongesherejwe hamwe; merikire.-Arikari cyangwa ibyuma byo mu butaka bya arikarini:

2805.11.00 --Sodiyumu kg 0%2805.12.00 --Karisiyumu kg 0%2805.19.00 --Ibindi kg 0%2805.30.00 -Ibyuma byo mu butaka bidasanzwe, sikandiyumu na itiriyumu, byaba

byaravanzwe cyangwa bitaravanzwe, byarashongesherejwe hamwe cyangwa bitarashongesherejwe hamwe

kg 0%

2805.40.00 -Merikire kg 0%II. IBIGIZE ASIDE NA OGUSIJENI BITABORA BY’IBINTU BITARI IBYUMA

28.06 Kororire ya idorojene (Aside ya idorokorore); Aside ya kororosirifire. 2806.10.00 -Kororire ya idorojene (Aside ya idorokorore) kg 0%2806.20.00 -Aside ya kororosurifure kg 0%

28.07 2807.00.00 Aside ya sirifiri; orewumu. kg 10%28.08 2808.00.00 Aside nitirike; aside sirifonitirike. kg 0%28.09 Pentaogisidi ya difosifore; aside ya fosifore; aside ya porifosifore,

Zaba zisobanurwa cyangwa zidasobanurwa mu butabire. 2809.10.00 -Pentawogisidi ya difosifori kg 0%2809.20.00 -Aside ya fosifori na aside ya porifosifori kg 0%

28.10 2810.00.00 Ogisidi ya boroni; aside ya bori. kg 0%28.11 Izindi aside zitabora n’izindi nyunge za ogisijene y’ibintu bitari

ibyuma.-Izindi aside zitabora:

2811.11.00 --Firiworide ya Idorojene (Aside ya idorofiriwore) kg 10%2811.19.00 --Ibindi kg 10%

-Izindi nyunge za ogisijene z’ibitari ibyuma: 25%2811.21.00 --Diyogisidi ya karuboni kg 0%2811.22.00 --Diyogisidi ya sirikoni kg 0%2811.29.00 --Ibindi kg 0%

III. INYUNGE ZA HAROJENE CYANGWA SIRIFIRI Z’IBINTU

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BITARI METARI 28.12 Haridi na ogisidi ya haridi z’ibintu bitari ibyuma.

2812.10.00 -Kororire na ogisidi ya kororire kg 0%2812.90.00 -Ibindi kg 0%

28.13 Sirifide z’ibintu bitari ibyuma; tirisurifide ya fosifore icuruzwa. 2813.10.00 -Disurifide ya karuboni kg 0%2813.90.00 -Ibindi kg 0%

IV IBINTU BY’UBUTABIRE NTABUZIMA NA OGISIDI, IDOROGISIDI NA PEROGISIDI BY’IBYUMA

28.14 Amoniya, imvange itarimo cyangwa irimo amazi. 2814.10.00 -Amoniya itarimo amazi kg 0%2814.20.00 -Amoniya y’amazi kg 0%

28.15 Idorogisidi ya Sodiyumu (soda itwika); idorogisidi ya potasiyumu (Potasiyumu itwika); perogisidi ya sodiyumu cyangwa ya potasiyumu.- Idorogisidi ya Sodiyumu (soda itwika):

2815.11.00 --Ikomeye kg 0%2815.12.00 --Isukika (soda ikozwe bubuye cyangwa isukika) kg 0%2815.20.00 -Idorogisidi ya potasiyumu (potasiyumu itwika) kg 0%2815.30.00 -Perogisidi ya sodiyumu cyangwa potasiyumu kg 0%

28.16 Idorogisidi na perogisidi ya manyeziyumu; ogisidi, idorogisidi na perogisidi na perogisidi ya sitorontiyumu cyangwa bariyumu.

2816.10.00 -Idorogisidi na perogisidi ya manyeziyumu kg 0% 2816.40.00 -Ogisidi, idorogisidi na perogisidi ya sitorontiyumu cyangwa bariyumu kg 0%

28.17 2817.00.00 Ogisidi ya zenke; perogisidi ya zenke. kg 0% 28.18 Korundumu y’inkorano, yaba isobanurwa cyangwa idasobanurwa

n’ubutabire; aruminiyumu Ogisidi; idorogisidi ya aruminiyumu.

2818.10.00 -Korundumu y’inkorano, yaba isobanurwa cyangwa idasobanurwa mu rwego rw’ubutabire

kg 0%

2818.20.00 -Ogisidi ya aruminiyumu, yindi itari korundumu y’inkorano kg 0% 2818.30.00 -idorogisidi ya aruminiyumu kg 0%

28.19 Ogisidi ya koromiyumu na idorogisidi. 2819.10.00 -Tiriyogisidi ya koromiyumu kg 0% 2819.90.00 -Ibindi kg 0%

28.2 Ogisidi ya manganeze. 2820.10.00 -Diyogiside ya manganeze kg 0% 2820.90.00 -Ibindi kg 0%

28.21 Za ogiside na idirogiside z’icyuma; amabara y’igitaka arimo 70% cyangwa birenga hashingiwe ku buremere by’icyuma gikozwe muruvange rw’ibyuma kandi cyafatwa nka Fe2O3.

2821.10.00 -Za ogiside na hidorogiside z’icyuma kg 0% 2821.20.00 -Amabara y’igitaka kg 0%

28.22 2822.00.00 Za ogiside na hidorogiside za kobariti; za ogiside za kobariti zo gucuruza.

kg 0%

28.23 2823.00.00 Za ogiside za titaniyumu. kg 0% 28.24 Za ogiside za porombi; porombi y’umutuku na porombi ifite ibara

ry’icyunga rihishije. 2824.10.00 - Monogiside ya porombi (litharge, massicot) kg 0%

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2824.90.00 -Ibindi kg 0% 28.25 Idarazine na hidorogiziramine n’imyunyu yabyo idakomoka ku

binyabuzima; izindi baze zidakomoka ku binyabuzima; izindi ogiside z’icyuma, za idirogiside na perogiside.

2825.10.00 -Idarazine na hidorogiziramine n’imyunyu yabyo idakomoka ku binyabuzima

kg 0%

2825.20.00 -Ogiside ya rituyumu na hidorogiside kg 0% 2825.30.00 -Za ogiside za vanadiyumu na hidorogiside kg 0% 2825.40.00 -za ogiside na hidorogiside za nikeri kg 0% 2825.50.00 -za ogiside na hidorogiside z’umuringa kg 0%2825.60.00 -Za ogiside za jerimaniyumu na ogiside ya zirikoniyumu kg 0%2825.70.00 -Za ogiside za moribudenumu na hidorogiside kg 0%2825.80.00 -Za ogiside za antimwane kg 0%2825.90.00 -Ibindi kg 0%

V. IMYUNU N’IMYUNYU YA PEROGISIDE, YA ZA ASIDE N’IBYUMA BIDAKOMOKA KU BINYABUZIMA

28.26 Za firiworire, firiworosirikate, firiworo aruminate, n’indi myunyu y’urusobe irimo firiworo -Firiworire:

2826.12.00 --za aruminiyumu kg 0%2826.19.00 --Ibindi kg 0%2826.30.00 -sodiyumu hegizafiriworo aruminate (kiriworite mpimbo) kg 0%2826.90.00 -Ibindi kg 0%

28.27 Za kororire, za ogiside ya kororire na za hidorogisidi za kororire; za boromire na za ogiside za boromire; iyodide na za ogiside za iyodide.

2827.10.00 -Kororire ya amoniyumu kg 0%2827.20.00 -Kororire ya karisuyumu kg 0%

-Izindi za kororire: 2827.31.00 --iza manyeziyumu kg 0%2827.32.00 --za aruminiyumu kg 0%2827.35.00 --iza nikeri kg 0%2827.39.00 --Ibindi kg 0%

-Za ogiside za kororire na hidorogiside za kororire: 2827.41.00 --Bikozwe mu muringa kg 0%2827.49.00 --Ibindi kg 0%

-Za boromire na za ogiside za boromire: 2827.51.00 --Za boromire za sodiyumu cyangwa iza potasiyumu kg 0%2827.59.00 --Ibindi kg 0%2827.60.00 -Za iyodide na za ogiside za iyodide kg 0%

28.28 Za hipokororite; hipokororite ya karisiyumu yo gucuruza; za kororite; za hipoboromite

2828.10.00 -Hipokororite ya karisiyumu yo gucuruza n’izindi za hipokororite za karisiyumu

kg 0%

2828.90.00 -Ibindi kg 0%28.29 Kororate na perikororate; boromate na periboromate, idiyodate na

periyodate -Za kororate:

2829.11.00 --za sodiyumu kg 0%2829.19.00 --Ibindi kg 0%

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2829.90.00 -Ibindi kg 0%28.30 Za sirifide, porisirifide zaba zisobanuye cyangwa zitarasobanurwa mu

rwego rw’ubutabire 2830.10.00 -Sirifide za sodiyumu kg 0%2830.90.00 -Ibindi kg 0%

28.31 Idiyotinite na sirifogisirate. 2831.10.00 -za sodiyumu kg 0%2831.90.00 -Ibindi kg 0%

28.32 Sirifite; tiyosirifate. 2832.10.00 -Sirifite za sodiyumu kg 0%2832.20.00 -Izindi sirifite kg 0%2832.30.00 -Tiyosirifate kg 0%

28.33 Sirifate; aruni; perogizosirifate. (perisirifate) -Sirifate za sodiyumu:

2833.11.00 --Sirifate ya disodiyumu kg 0%2833.19.00 --Ibindi kg 0%

-Izindi za sirifate: 2833.21.00 --Iza manyeziyumu kg 0%2833.22.00 --Za aruminiyumu kg 0%2833.24.00 --Iza nikeri kg 0%2833.25.00 --Bikozwe mu muringa kg 0%2833.27.00 --Iya bariyumu kg 0%2833.29.00 --Ibindi kg 0%2833.30.00 -Za aruni kg 0%2833.40.00 -Perogizosirifate (perisirifate) kg 0%

28.34 Nitirite; nitarate. 2834.10.00 -Nitirite kg 0%

-Nitarate: 2834.21.00 --Iya potasiyumu kg 0%2834.29.00 --Ibindi kg 0%

28.35 Fosifinate (hipofosifite), fosifonate (fosifite) na fosifate; porifosifate, zaba zisobanuye cyangwa zitarasobanurwa mu rwego rw’ubutabire

2835.10.00 -Fosifinate (hipofosifite) na fosifonate (fosifite) kg 0%-Za fosifate:

2835.22.00 --Za monosodiyumu cyangwa disodiyumu kg 0%2835.24.00 --Iya potasiyumu kg 0%2835.25.00 --Hidorogenorutofosifate ya karisiyumu (fosifate ya dikarisiyumu) kg 0%2835.26.00 --Izindi fosifate za karisiyumu kg 0%2835.29.00 --Ibindi kg 0%

-Za porifosifate: 2835.31.00 --tirifosifate ya sodiyumu (tiriporifosifate ya sodiyumu) kg 0%2835.39.00 --Ibindi kg 0%

28.36 Za karibonate, za perogizokarubonate (perikarubonate); karubonate ya amoniyumu yo gucuruza irimo karibamate ya amoniyumu

2836.20.00 -Karibomate ya disodiyumu kg 0%2836.30.00 -Hidorojenikaribonate ya sodiyumu (bikaribonate ya sodiyumu) kg 0%2836.40.00 -Za karubonate za potasiyumu kg 0%2836.50.00 -Karubonate ya karisiyumu kg 0%2836.60.00 -Karibonate ya bariyumu kg 0%

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-Ibindi : 2836.91.00 --Za karibonate za ritiyumu kg 0%2836.92.00 --Karubone ya sitorontiyumu kg 0%2836.99.00 --Ibindi kg 0%

28.37 Za siyanire, ogiside za siyanire na siyanire z’urusobe. Za siyanire na ogiside za siyanire:

2837.11.00 --Ya sodiyumu kg 0%2837.19.00 --Ibindi kg 0%2837.20.00 -Za siyanire z’urusobe kg 0%

[28.38] 28.39 Za sirikate; sirikate z’icyuma za arikari zo gucuruza

-Iza sodiyumu: 2839.11.00 --za metasirikate za sodiyumu kg 0%2839.19.00 --Ibindi kg 0%2839.90.00 -Ibindi kg 0%

28.4 Za borate; perogizoborate (periborate). -Tetaraborate ya disodiyumu (boragisi itunganijwe neza):

2840.11.00 --Itagira amazi (Anhydrous) kg 0%2840.19.00 --Ibindi kg 0%2840.20.00 -Izindi borate kg 0%2840.30.00 -Perogizoborate (perborates) kg 0%

28.41 Imyunyu ya za aside zitwa oguzometarike na perogizometarike 2841.30.00 -dikoromate ya sodiyumu kg 0%2841.50.00 -Izindi za koromate na dikoromate; perogizokoromate kg 0%

-Za mananite, manganate na za perimanganate : 2841.61.00 --Perimanganate ya potasiyumu kg 0%2841.69.00 --Ibindi kg 0%2841.70.00 -Moribudate kg 0%2841.80.00 -Tungusitate (wolframates) kg 0%2841.90.00 -Ibindi kg 0%

28.42 Indi myunyu ya za aside zidaturuka ku binyabuzima cyangwa za perogizo aside (hakubiyemo za aruminosirikate) zaba zisobanuye cyangwa zidasobanuye mu rwego rw’ubutabire), n’ibindi bitari za aside.

2842.10.00 -Uruvange rwikubye kabiri cyangwa urusobe rwa sirikati, hakubiyemo na za aruminosirikati zaba zifite cyangwa se zidafite imiterere nyabutabire isobanutse.

kg 0%

2842.90.00 -Ibindi kg 0% VI. IBINTU BINYURANYE

28.43 Amabuye y’agaciro ya koroyidari; ibintu bigize amabuye y’agaciro bikomoka n’ibidakomoka ku bimera, byaba bifite cyangwa se bidafite imiterere nyabutabire isobanutse; imvangitirane z’amabuye y’agaciro

2843.10.00 -Amabuye y’agaciro ya koroyidari kg 0% -Imvange z’ubutare:

2843.21.00 --Nitarate y’ubutare kg 0% 2843.29.00 --Ibindi kg 0% 2843.30.00 -Imvange ya zahabu kg 0% 2843.90.00 -Izindi mvange; imvangitirane kg 0%

28.44 Inyabumwe nyabutabire hamwe na za izotope zishobora guhumanya

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(hakubiyemo inyabumwe nyabutabire na za izotopi ziri mu nzira yo kwisatagura cyangwa se zimeze neza) n’ibindi bibigize; urusobe rw’uruvange n’utuvungukira birimo ibi bintu.

2844.10.00 -Iraniyumu y’umwimereri n’ibiyigize; imvange z’ibyuma, imvange zitavanze neza (hakubiyemo inyunge y’icyuma n’ibumba), ibicuruzwa bikozwe mu ibumba n’uruvange rurimo iraniyumu y’umwimerere cyangwa urwunge rurimo iraniyumu y’umwimerere

kg 0%

2844.20.00 -Iraniyumu yongerewe imiterere kugeza ku rwego rwa U 235 n’izindi mvange irimo, piritoniyumu n’izindi mvange irimo;uruvange rw’ibyuma, imvange zitavanze neza (hakubiyemo inyunge y’icyuma n’ibumba ) ibintu by’ibumba bikoze mu ruvange rw’ibi bintu

kg 0%

2844.30.00 - Iraniyumu yagabanijwe imiterere kugeza ku rwego rwa U 235 n’izindi mvange irimo; toriyumu n’imvange irimo, uruvange rw’ibyuma, imvange zitavanze neza (hakubiyemo inyunge z’ibyuma n’ibumba), ibicuruzwa bikoze mu ibumba n’uruvange rurimo iraniyumu yagabanijwe imiterere kugeza ku rwego rwa U 235, toriyumu cyangwa imvange z’ibi bintu.

kg 0%

2844.40.00 -Inyabumwe hamwe na za izotopi zishobora guhumanya n’imvange zindi zitari izo mu kiciro ka 2844.10, 2844.20 cyangwa 2844.30; imvange z’ibyuma,imvange zitavanze neza (hakubiyemo n’inyunge z’ibyuma n’ibumba), ibintu byo mu ibumba n’imvange zirimo izi nyabumwe, izotopi cyangwa imvange, ibisigazwa bishobora guhumanya.

kg 0%

2844.50.00 -Ibintu bikomoka ku butare bwa uraniyumu bikoreshwa mu gukora ingufu za kirimbuzi

kg 0%

28.45 Izotopi zindi zitari izo mu cyiciro cya 28.44; imvange, zaba izituruka ku binyabuzima cyangwa ibitari ibinyabuzima,bya izotopi nk’izo, byaba bisobanuye cyangwa bidasobanuye mu rwego rw’ubutabire.

2845.10.00 -Amazi aremereye(ogiside ya deteriyumu) kg 0% 2845.90.00 -Ibindi kg 0%

28.46 Imvange, izidakomoka ku binyabuzima cyangwa izikomoka ku binyabuzima, iz’ubutare mvabutaka budakunze kuboneka, iza itiriyumu cyangwa iza sikandiyumu cyangwa iz’uruvangitirane rw’ubu butare.

2846.10.00 - Imvange za seriyumu kg 0% 2846.90.00 -Ibindi kg 0%

28.47 2847.00.00 Perogisidi ya hidorojeni,yaba yarakomejwe mu buryo bwo kuyiha umubyimba cyangwa se itakomejwe hifashishijwe ire

kg 0%

28.48 2848.00.00 Za fosifide,zaba zisobanuye cyangwa se zidasobanuye mu rwego rw’ubutabire, hatarimo ferofosifori..

kg 0%

28.49 Za Karubide, zaba zisobanuye cyangwa se zidasobanuye mu rwego rw’ubutabire.

2849.10.00 -Iza karisiyumu kg 0% 2849.20.00 -Iza sirikoni kg 0% 2849.90.00 -Ibindi kg 0%

28.50 2850.00.00 Za hayidiride, nitarate, aside, siriside na za boride, zaba zisobanuye cyangwa se zidasobanuye mu rwego rw’ubutabire, ibindi bitari imvange ari zo karabayide zo mu cyiciro cya 28.49.

kg 0%

[28.51] 28.52 2852.00.00 Imvange, zaba izidakomoka ku binyabuzima cyangwa se izikomoka

ku binyabuzima, iza merikire, hatarimo uruvangitiranekg 0%

103

Icyiciro No.

No. Kode H.S


Ijanisha

28.53 2853.00.00 Izindi mvange zidakomoka ku binyabuzima (hakubiyemo amazi ayunguruye mu buryo bwo kuyacanira agahinduka umwuka cyangwa amazi yoroshya uruhererekane rw’amashanyarazi n’amazi asukuye nk’ayo); amazi y’umwuka (za gazi zidakunze kuboneka zaba zavanyweho cyangwa se zitavanyweho); umwuka utsindagiye; uruvangavange, ibindi bitari uruvangavange rw’amabuye y’agaciro.

kg 0%

104

Umutwe wa 29Ibikomoka ku butabire byigeze ubuzima

Ibisobanuro byerekeye uyu Mutwe. 1. Usibye ibishobora guhinduka bitewe n’aho ibintu bikoreshwa, ibicyiro biri muri uyu Mutwe bireba gusa: (a) Imvange zitandukanye zikomoka ku binyabuzima zisobanuye mu rwego rw’ubitabire, zaba zirimo cyangwa se zitarimo imyanda (b) Imvange ya izomeri ebyiri cyangwa zirenze zikomoka ku ruvange rumwe ruva ku binyabuzima (haba harimo cyangwa se hatarimo imyanda), keretse imvange za izomeri za hayidorokaruboni zitisubiramo (izindi zitari siterewizomeri), zaba zuzuye cyangwa se zituzuye (Umutwe wa 27); (c) Ibintu bivugwa mu cyiciro cya 29.36 kugeza kuri 29.39 cyangwa za eteri z’isukari, za asetari z’isukari na za esiteri z’isukari, n’imyunyu yazo, byo mu cyiciro cya 29.40, cyangwa ibintu bivugwa mu cyiciro cya 29.41, byaba bisobanuye cyangwa bidasobanuye mu rwego rw’ubutabire (d) Ibintu byavuzwe mu gika cya (a), (b) cyangwa (c) byayongeye mu mazi; (e) Ibintu byavuzwe hejuru mu gika cya (a), (b) cyangwa (c) byavanzwe mu bindi biyengesha, icya ngombwa kikaba ko urwo ruvange ruba uburyo busanzwe kandi bwa ngombwa bwo kwerekana ibicuruzwa bwatoranyijwe hagamijwe gusa kubibuza kwangirika cyangwa kugira ngo bibone uko bitwarwa kandi icyo kiyengesha kikaba kidatuma igicuruzwa cyaba kiboneye gusa mu gukoreshwa ku buryo bwihariye aho gukoreshwa mu buryo rusange bwagutse; (f) Ibicuruzwa byavuzwe mu gika cya (a), (b), (c), (d) cyangwa (e) byongereweho ibibirinda guhindagurika (hakubiyemo n’ibibuza kuzana urukoko) bikenewe kugirango byoye kononekara cyangwa bitwarike neza. (g) Ibicuruzwa byavuzwe mu gika (a), (b), (c), (d), (e) cyangwa (f) byongereweho ibirinda ivumbi cyangwa ibitanga ibara cyangwa ibitanga impumuro kugira ngo bitume bimenyekana ku buryo bworoshye, cyangwa kubera impamvu zo kubibungabunga,icya ngombwa kikaba ari uko ibyongerwaho bidatuma igicuruzwa cyaba kiboneye gusa mu gukoreshwa ku buryo bwihariye aho gukoreshwa mu buryo rusange bwagutse (h) Ibicuruzwa bikurikira, byafunguwe kugeza ku ngufu zemewe, bikoreshwa mu gukora amarangi ya azo: imyunyu ya diyazoniyumu, imbangikanya zifashishwa muri iyi myunyu na za amini za diyazotizori hamwe n’imyunyu y’izo amini. 2. Uyu mutwe ntureba: (a) Ibicuruzwa bivugwa mu cyiciro cya 15.04, cyangwa giriserori idatunganije yo mu cyiciro cya 15.20; (b) Etanoro (icyiciro cya 22.07 cyangwa 22.08); (c) Metane cyangwa poropane (icyiciro cya 27.11) (d) Uruvange rwa karuboni ruvugwa Gisobanuro cya 2 cyerekeye Umutwe wa 28 (e) Ire (Icyiciro cya 31.02 cyangwa 31.05) (f) Ibihindura ibara bikomoka ku bihingwa cyangwa ku nyamaswa (icyiciro cya 32.03), ibihindura ibara by’ibikorano, ibicuruzwa by’ibikorano byo mu bwoko bukoreshwa mu gutanga urumuri rwererana mu matara cyangwa bihererekanya urumuri (icyiciro cya 32.04) cyangwa amarangi cyangwa ibindi bitanga ibara byahawe intego cyangwa bigafungirwa mu mapaki hagamijwe kubicuruza mu buryo kubidandaza (icyiciro cya 32.12); (g) Anzime (icyiciro cya 35.07); (h) Metaridehide, hegizametirenetetaramine cyangwa ibindi bisa na byo, byahawe intego (urugero nk’ibinini, ibiteye nk’udukoni cyangwa ibindi bisa na byo byagenewe gukoreshwa nk’ibicanwa, cyangwa ibisukika cyangwa ibicanwa bikomoka kuri gazi yagizwe amazi igashyirwa mu kintu nk’ibikoreshwa mu gukongeza itabi cyangwa ibindi bisa na byo byo gutanga umuriro bifite igipimo kitarengeje cm3 300 (icyiciro cya 36.06) (ij)Ibicuruzwa byakozwe kugira ngo byuzuzwe muri za kizimyamwoto cyangwa ibicupa by’ibyuma byo kuzimya umuriro, byo mu cyiciro cya 38.13; imiti yo guhanagura wino yashyizwe mu mapaki hagamijwe kubicuruza mu buryo bwo kubidandaza, byo mu cyiciro cya 38.24; cyangwa (k) Ibikoreshwa muri obutiki, urugero, ibya taritarate ya etirenediyamine (icyiciro cya 90.01) 3. Ibicuruzwa bishobora gushyirwa mu byiciro bibiri cyangwa birenga by’uyu Mutwe bigomba gushyirwa mu cyiciro cya nyuma giheruka hakurikijwe uko bigenda bikurikirana mu mibare. 4. Mu cyiciro cya 29.04 kugeza ku cyiciro cya 29.06, 29.08 kugeza ku cyiciro cya 29.11 na 29.13 kugera kuri 29.20, icyo wafatiraho icyo ari cyo cyose kirebana n’ibikomoka kuri harojene, sirifate, nitarate, nitorosate, harimo no gufatira ku bikomoka ku ruvange nk’urwa sirifate na harojeni, nitorosate na harojene, nitorosate na sirifonate cyangwa nitorosate, sirifonate na harojene. Amatsinda ya nitoro cyangwa nitoroso ntabwo yafatwa nk’imimaro ya nitorojene kubera ibigamijwe mu cyiciro cya 29.29

105

Ku birebana n’iki cyiciro: 29.11, 29.12, 29.14, 29.18 na 29.22, umumaro wa okisijeni ugomba kugarukira ku mimaro yakomojweho mu bice (amatsinda arangwa no kugira ogisijene ikomoka ku binyabuzima) 29.05 kugeza kuri 29.20. 5. A) Za esiteri z’urwunge rw’ibikomoka ku binyabuzima bifite imikorere ya aside zo mu mitwe yungirije kuva ku wa I kugera ku wa VII hamwe n’urwunge rw’ibikomoka ku binyabuzima bivugwa muri ibi bice bigomba gushyirwa mu cyiciro cy’urwunge rwagaragajwe mu gice cya nyuma hakurikijwe uko bigenda bikurikirana mu mibare muri ibi bice by’Umutwe. (B) Za esiteri za etanoro z’urwunge rw’ibikomoka ku binyabuzima bifite imikorere ya aside zo mu bice by’Umutwe kuva ku gice cya I kugera ku cya VII zigomba gushyirwa mu cyiciro gice kimwe n’imvange zifite imikorere ya aside biri mu rwego rumwe. (C) Hashingiwe gisobanuro 1 kijyanye n’Icyiciro cya VI n’Igisobanuro cya 2 kijyanye n’U mutwe wa 28 -1 Imyunyu itari iy’ibinyabuzima ku binyabuzima ikomoka k’urwunge rw’ibinyabuzima urugero nka aside, fenorore, imimaro y’urwunge rwa enoro cyangwa baze zikomoka ku binyabuzima zo mu bice cy’umutwe wa I kugera ku wa X cyangwa icyiciro cya 29.42, zigomba gushyirwa mu cyiciro kijyanye n’urwunge rw’ibikomoka ku binyabuzima -2 Imyunyu ikomoka ku rwunge rw’ibinyabuzima byagaragajwe mu bice by’Umutwe kuva ku gice cya I kugera ku cya X cyangwa mu cyiciro cya 29.42 bigomba gushyirwa mu cyiciro kiberanye na baze cyangwa aside (harimo n’urwunge rw’imimaro ya enoro ya feneroro) bikomokaho, ipfa kuba yagaragajwe ku mwanya wanyuma kurutonde rugize Umutwe, kandi -3 Urwunge mpuzabikorwa, ibindi bitari ibicuruzwa bishyirwa gice cy’Umutwe wa XI cyangwa mu cyiciro cya 29.41, bigomba gushyirwa mu cyiciro cya nyuma ku rutonde rwo mu Mutwe wa 29, uhereye ku bicuruzwa biberanye n’uduce tw’ibyuma dukomoka mu gukata ibihuza ibyuma byose, ibindi bitari ibihuza ibyuma na karuboni. (D) Za arukorete z’icyuma zigomba gushyirwa mu cyiciro kimwe na za arukoro zindi biberanye usibye etanoro (icyiciro cya 29.05). (E) Haride zikomoka kuri aside za karibogisiriki zigomba gushyirwa mu cyiciro kimwe n’izindi aside bijyana. 6. Urwunge rw’ibice 29.30 na 29.31 ni urwunge rugizwe n’uruvange rukomoka ku binyabuzima rufite za morekire zigizwe n’ibiza byiyongera kuri atome za hidorojene ari byo: ogisijeni cyangwa nitorojeni, za atome zikomoka ku bintu bitari icyuma cyangwa ku cyuma (urugero: sirifire, ariseniki, cyangwa porombi) bifatanye na atome za karuboni ku buryo butaziguye. Icyiciro cya 29.30 (urwunge rwa sirifire rukomoka ku binyabuzima) kimwe n’icyiciro cya 29.31 (izindi nzunge zituruka ku binyabuzima n’ibitari ibinyabuzima) ntibigizwe n’ibikomoka kuri sarufonate na arojene (harimo n’ibikomoka ku nzunge) hatarimo hidorojeni, ogisijeni na nitorojene, zikaba zahuje karubone na za atome za sirifire, na harojene ibyo bikaba bibiha imiterere y’ibikomoka kuri sirifonate cyangwa harojene (cyangwa ibikomoka ku nzunge) 7. Ibyiciro 29.32, 29.33 na 29.34 ntabwo birimo “za epokiside” zirangwa n’impeta y’inyabutatu, perokiside za ketone, porimeri zisubiramo za “aridehide” cyangwa za “tiyowaridehide”, “anihidiride za “aside karibogisiriki za poribasiki, za esiteri zisubiramo za arukoro porihidiriki cyangwa za fenoro zifite aside porivaziki cyangwa imidi za aside poribaziki Ibi bisabwa byubahirizwa gusa iyo imiterere y’impeta ya za atome z’uruvange ari izikomoka gusa ku mikorere yo kwisubiramo cyangwa ku yindi mikorere ivugwa hano 8. Ku bijyanye n’ibivugwa mu cyiciro cya 29.37: (a) Ijambo horumone ririmo ibitera irekurwa rya horumone cyangwa ibizikangura, ibizibuza gukora ndetse n’ibizirwanya (ibirwanya harumone). (b) imvugo ikoreshwa cyane cyane nka horumone ntikoreshwa gusa ku bikomoka kuri horumone n’ibiteye nka yo bikoreshwa cyane cyane kubera ko bikora nka horumone, ahubwo inakoreshwa kuri ibyo biyikomokaho n’ibisa na yo bikoreshwa cyane cyane nk’ibibarirwa mu rwego rwo hagati mu ihurizahamwe ry’ibicuruzwa byo muri iki cyiciro. Ibisobanuro bijyanye n’aka kiciro. 1. Mu cyiciro icyo ari cyo cyose cy’uyu Mutwe, ibikomoka ku rwunge rw’ubutabire (cyangwa itsinda ry’inzunge z’ubutabire) bigomba gushyirwa mu kiciro kamwe n’urwo rwunge (cyangwa itsinda ry’inzunge) bipfa kuba bitagaragajwe mu buryo bw’umwihariko mu kandi kiciro, kandi nta kandi kiciro k’umugereka byagaragajwemo kari mu ruhererekane rw’itwiciro bireba. 2. Igisobanuro cya 3 kirebana n’Umutwe wa 29 ntikireba utwiciro tugize uyu Mutwe.

Icyiciro No.


Ijanisha

I. IBINYABUTABIRE BYA IDOROKARUBONE N' IBINDI BIBIKOMOKAHO BIRIMO HAROJENE, SIRIFONE, NITARATE, CYANGWA NITOROZATE

29.01 Ibinyabutabire bya idorokarubone asikirike 2901.10.00 -Bifashe kg 0%

106

Icyiciro No.


Ijanisha

-Bidafashe: 2901.21.00 --Etirene kg 0% 2901.22.00 --Poropene(poropirene) kg 0% 2901.23.00 --Butene (bitirene) na za izomere zivamo kg 0% 2901.24.00 --Buta-1,3-diyene na izopurene kg 0% 2901.29.00 --Ibindi kg 0%

29.02 Ibinyabutabire bya za idorokarubone sikirike - Sikarane, sikerene na sikoroteripene:

2902.11.00 --Sikorohegizane kg 0% 2902.19.00 --Ibindi kg 0% 2902.20.00 -benzine kg 0% 2902.30.00 -toruwene kg 0%

-Kisilene (xylenes): 2902.41.00 -- Kisilene (xylenes)-o kg 0% 2902.42.00 --Kisilene (xylenes)-m kg 0% 2902.43.00 --Kisilene (xylenes)-p kg 0% 2902.44.00 --imvange ya Kisilene (xylenes) na izomere kg 0% 2902.50.00 -Sitirene kg 0% 2902.60.00 -Benzine ya etire kg 0% 2902.70.00 -Kimene kg 0% 2902.90.00 -Ibindi kg 0%

29.03 Ibikomoka ku binyabutabire bya idorokarubone birimo harojene. -Ibikomoka ku binyabutabire bya idorokarubone asikirike birimo kororine kandi bifashe:

2903.11.00 --Kororometane (kororire ya metiri) na kororo-etane (kororire ya etiri) kg 0% 2903.12.00 --Dikororometane ( kororire ya metirene) kg 0% 2903.13.00 --kororoforume (tirikororometane) kg 0% 2903.14.00 --Tetarakororire irimo karubone kg 0% 2903.15.00 --Dikororire irimo etirene (ISO) (dikororetane -1,2) kg 0% 2903.19.00 --Ibindi kg 0%

-Ibikomoka ku binyabutabire bya idorokarubone asikirike birimo kororine kandi bidafashe:

2903.21.00 --Kororire irimo viniri (kororetirene) kg 0% 2903.22.00 --Tirikororo-etirene kg 0% 2903.23.00 --Tetarakororo-etirene (perikororetirene) kg 0% 2903.29.00 --Ibindi kg 0%

- Ibikomoka ku binyabutabire bya idorokarubone asikirike birimo Firiwore, boromine cyangwa iyode

2903.31.00 --Diboromide irimo etirene (ISO) (diborometane-1,2) kg 0% 2903.39.00 --Ibindi kg 0%

-Ibikomoka ku binyabutabire bya idorokarubone asikirike birimo harojene ebyiri cyangwa nyinshi zitandukanye:

2903.41.00 --Metane irimo tirikorofuriwore kg 0% 2903.42.00 --Metane irimo dikororodifuriwore kg 0% 2903.43.00 --Etane irimo tirikororotirifuriwore kg 0% 2903.44.00 --Etane irimo dikororotetarafuriwore na etane irimo kororopentafuriwore kg 0% 2903.45.00 --Ibindi bikomoka ku binyabutabire birimo periharojene igizwe na

Furiwore na Kororinekg 0%

2903.46.00 --Metane irimo boromokororodifuriwore, metane irimo boromotirifuriwore na etane irimo tetarafuriwore

kg 0%

107

Icyiciro No.


Ijanisha

2903.47.00 --Ibindi bikomoka ku binyabutabire birimo periharojene kg 0% 2903.49.00 --Ibindi kg 0%

-Ibinyabutabire bikomoka kuri sikeranike birimo harojene, idorokarubone irimo sikerenike cyangwa sikoroteripene:

2903.51.00 --Egizane irimo egizakororosikore1,2,3,4,5,6 (HCH (ISO)), harimo (ISO, INN)

kg 0%

2903.52.00 --Aridirine (ISO), kororidane (ISO) na ebutakorore (ISO) (ISO) kg 0% 2903.59.00 --Ibindi kg 0%

-Ibikomoka ku binyabutabire bya idorokarubone zihumura birimo harojene.

kg 0%

2903.61.00 --Benzine irimo korore,benzine-o irimo dikorore na benzine-p irimo dikorore

kg 0%

2903.62.00 --Benzine irimo egizakorore(ISO) na dedeti (ISO) (kororenotane (INN), 1,1,1-trichloro-2,2-bis (p-chlorophenyl) ethane) (1,1,1-trichloro-2,2-bis (p-chlorophenyl) ethane)

kg 0%

2903.69.00 --Ibindi kg 0% 29.04 Ibikomoka ku binyabutabire bya idorokarubone birimo sirifonate,

nitarate cyangwa nitorozate byaba birimo cyangwa bitarimo harojene

2904.10.00 -Ibikomoka ku binyabutabire byifitemo amoko ya surufo, imyunyu yayo na esiteri zirimo etire

kg 0%

2904.20.00 -Ibikomoka ku binyabutabire byifitemo gusa amoko ya nitoro cyangwa aya nitorozo gusa

kg 0%

2904.90.00 -Ibindi kg 0% II. ARUKORO N'IBIYIKOMOKAHO BIRIMO HAROJENE, SIRIFONATE, NITARATE CYANGWA NITOROZATE

29.05 Arukoro asikirike n'ibiyikomokaho birimo harojene, sirifonate, nitarate cyangwa nitorozate

-Arukoro ifashe ya monohidirike: 2905.11.00 --Metanoro (arukoro irimo metire) kg 0% 2905.12.00 --Poropanoro-1(arukoro irimo poropire) na Poropanoro-2 (arukoro irimo

izoporopire)kg 0%

2905.13.00 --Butan-1-ol (arukoro irimo n-butiri) kg 0%2905.14.00 --Izindi butanoro kg 0% 2905.16.00 --Ogutanoro (arukoro irimo ogutiri) na izomere zayo kg 0% 2905.17.00 -- Dodekanoro-1 (arukoro irimo roriri), egizadekanoro-1(arukoro irimo

setire) na okutadekanoro-1 (arukoro irimo siterire)kg 0%

2905.19.00 --Ibindi kg 0% -Arukoro ifashe irimo monohidirike:

2905.22.00 --Arukoro ifashe irimo terepene kg 0% 2905.29.00 --Ibindi kg 0%

-Diyoro: 2905.31.00 -Girikoro irimo etirine (diyoro irimo etane) kg 0% 2905.32.00 -Girikoro irimo poropirene (poropane-1,2-diol) kg 0% 2905.39.00 -Ibindi kg 0%

-Izindi arukoro zirimo porihidirike: 2905.41.00 -2-Ethyl-2-(hydroxymethyl) propane-1,3-diol (trimethylolpropane) kg 0% 2905.42.00 -Penta-eritiritore kg 0% 2905.43.00 -Manitoro kg 0% 2905.44.00 -girisitoro-D (sorubitoro) kg 0% 2905.45.00 --Giriserore kg 0%

108

Icyiciro No.


Ijanisha

2905.49.00 --Ibindi kg 0% - Ibikomoka kuri arukoro asikirike birimo harojene, sirifonate, nitarate cyangwa nitorozate:

2905.51.00 --Etikororuvinore(INN) kg 0% 2905.59.00 --Ibindi kg 0%

29.06 Arukoro sikirike n'ibiyikomokaho birimo harojene, sirifonate, nitarate cyangwa nitorozate -Sikeranike, Sikerenike cyangwa sikoroteripenike:

2906.11.00 --Mentoro kg 0% 2906.12.00 --Sikorohegizanoro, metirisikorohegizanoro na dimetirisikorohegizanoro kg 0% 2906.13.00 --Siteroro na inozitoro kg 0% 2906.19.00 --Ibindi kg 0%

-Bihumura: 2906.21.00 --Arukoro irimo benzire kg 0% 2906.29.00 --Ibindi kg 0%

III.- FENORO, ARUKORO ZA FENORO N'IBIBIKOMOKAHO BIRIMO HAROJENE, SIRIFONATE, NITARATE CYANGWA NITOROZATE

29.07 Fenoro; arukoro zirimo fenoro-Monofenoro:

2907.11.00 --Fenoro(benzine irimo idorogiside) n’imyunyu yayo kg 0% 2907.12.00 --Keresoro n’imyunyu yayo kg 0% 2907.13.00 --Ogutirifenoro, nonirifenoro na izomere zabyo; imyunyu yabyo kg 0% 2907.15.00 --Nafutoro n’imyunyu yayo kg 0%2907.19.00 --Ibindi kg 0%

-Porifenoro; arukoro zirimo fenoro: 2907.21.00 --Rezorisinoro n’imyunyu yayo kg 0% 2907.22.00 --Idorokinone (kinoro) n’imyunyu yayo kg 0% 2907.23.00 --Izoporopiridenedifenoro -4,4 (bisifenoro A, difeniroruporopane)

n’imyunyu yabyokg 0%

2907.29.00 --Ibindi kg 0%29.08 Ibikomoka kuri fenoro cyangwa arukoro za fenoro birimo harojene,

sirifonate, nitarate cyangwa nitorozate -Ibikomoka ku binyabutabire byifitemo gusa harojene n’imyunyu yayo:

2908.11.00 --Pentakororofenoro (ISO) kg 0%2908.19.00 --Ibindi kg 0%

-Ibindi:2908.91.00 --Dinozebu (ISO) n’imyunyu yabyo kg 0% 2908.99.00 --Ibindi kg 0%

IV. ETERI, PEROGISIDE ZA ARUKORO, PEROGISIDE ZA ETERI, PEROGISIDE ZA KETONE, EPOGISIDE IFITE UDUSHAMI DUTATU, ASETARE NA HEMIYASETARE, N’IBIBIKOMOKAHO BIRIMO HAROJENE, SURUFONE, NITARATE CYANGWA NITOROZATE

29.09 Eteri, arukoro za eteri, fenore za eteri, fenore za arukoro za eteri, perogiside za eteri, perogiside za ketone (byaba bikozwe cyangwa bidakozwe mu buryo bw’ubutabire), n’ibibikomokaho birimo harojene, sirifonate, nitarate cyangwa nitorozate. - Eteri asikirike n'ibiyikomokaho birimo harojene, sirifonate, nitarate cyangwa nitorozate:

2909.11.00 --Eteri irimo diyetiri kg 0%

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2909.19.00 --Ibindi kg 0% 2909.20.00 -Eteri ikozwe muri Sikaranike, sikerenike n’ ibibikomokaho birimo

harojene, sirifonate, nitarate C1354 cyangwa ibikomoka kuri nitorozatekg 0%

2909.30.00 - Eteri ihumura n’ibiyikomokaho birimo harojene, sirifonate, nitarate cyangwa nitorozate

kg 0%

-Arukoro irimo eteri n'ibiyikomokaho birimo harojene, sirifonate, nitarate cyangwa nitorozate:

2909.41.00 --Etanoro irimo ogiside 2,2 (girikore irimo diyetirene, digore) kg 0% 2909.43.00 --Eteri zikomoka kuri monobitire za girikore irimo etirene cyangwa

girikore irimo diyetirenekg 0%

2909.44.00 --Izindi eteri zikomoka kuri monowariki za girikore (glycol) irimo etirene cyangwa girokore ya diyetirene (diethylene)

kg 0%

2909.49.00 --Ibindi kg 0% 2909.50.00 - Fenoro irimo eteri, fenoro irimo eteri na arukoro n’ibibikomokaho

birimo harojene, sirifonate, nitarate cyangwa nitorozatekg 0%

2909.60.00 -Perogiside za arukoro, perogiside za eteri, perogiside za ketone n’ibibikomokaho birimo harojene, surufone, nitarate cyangwa nitorozate

kg 0%

29.10 Epogiside, arukoro irimo epogiside, fenoro irimo epogiside na eteri irimo epogiside ifite udushami twazo dutatu, n’ibibikomokaho birimo harojene, sirifonate, nitarate cyangwa nitorozate.

2910.10.00 -Ogizirene (ogiside irimo etirene ) kg 0% 2910.20.00 -Ogizirene irimo metire (ogiside irimo poropirene) kg 0% 2910.30.00 - 1-Chloro-2,3-epox-ypropane (epikororohidirine) kg 0% 2910.40.00 -Diyeridirine (ISO, INN)) kg 0% 2910.90.00 -Ibindi kg 0%

29.11 2911.00.00 Asetare na emiyasetare, byaba bifite cyangwa bidafite akamaro nk’aka ogisijene, n’ibibikomokaho birimo harojene, sirifonate, nitarate cyangwa nitorozate.

kg 0%

V.IBIGIZE ARIDEYIDE29.12 Arideyide, yaba ifite cyangwa idafite akamaro nk’aka ogisijene;

porimere zirimo arideyide sikirike; paraforumarideyide.-Arideyide asikirike zidafite akamaro nk' aka ogisijene:

2912.11.00 --Metanoro (forumarideyide) kg 0% 2912.12.00 --Etanoro (arideyide irimo asetare) kg 0% 2912.19.00 --Ibindi kg 0%

-Arideyide asikirike zidafite akamara nk’aka ogisijene: 2912.21.00 --Arideyide irimo benzine kg 0% 2912.29.00 --Ibindi kg 0% 2912.30.00 -Arukoro irimo arideyide kg 0%

-Eteri ya arideyide, fenoro irimo arideyide na arideyide bifite akamaro nk’aka ogisijene:

2912.41.00 --Vanirini (arideyide ya benzine irimo idorogisi-4 na metogiside -3) kg 0% 2912.42.00 --Vanirini irimo etire (3-ethoxy-4-hydroxybenzaldehyde) kg 0% 2912.49.00 --Ibindi kg 0% 2912.50.00 -Porimeri sikirike irimo arideyide kg 0% 2912.60.00 -Paraforumarideyide kg 0%

29.13 2913.00.00 Ibikomoka ku bintu bifite nimero 29.12.birimo harojene,sirifonate,nitarate cyangwa nitorozate

kg 0%

VI.IBIGIZE UMUMARO WA KETONE NA KINONE29.14 Ketone na kinone byaba bifite cyangwa bidafite akamaro nk’aka

ogisijene, n’ibibikomokaho birimo harojene, sirifonate, nitarate

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cyangwa nitorozate. -Ketone asikirike zidafite akamaro nk’aka ogisijene:

2914.11.00 --Asetone kg 0% 2914.12.00 --Bitanone (ketone irimo metiri na etiri) kg 0% 2914.13.00 --Pentanone-2 irimo metiri-4 (ketone irimo metiri na izobitiri) kg 0% 2914.19.00 --Ibindi kg 0%

-Sikaranike,sikerenike cyangwa ketone irimo sikoroteripenike idafite akandi kamaro nk’aka ogisijene:

2914.21.00 --kamforo kg 0% 2914.22.00 --Sikorohegizanone na metiriSikorohegizanone kg 0% 2914.23.00 --Iyonone na metiriyonone kg 0% 2914.29.00 --Ibindi kg 0%

-Ketone zihumura zidafite akandi kamaro ka ogisijene: 2914.31.00 --Asetone irimo feniri (phenylpropan-2-one) kg 0% 2914.39.00 --Ibindi kg 0% 2914.40.00 --Arukoro za ketone na arideyide za ketone kg 0% 2914.50.00 --Fenoro za ketone na ketone zifite akamaro nk’aka ogisijene kg 0%

-Kinone: 2914.61.00 --Antarakinone kg 0% 2914.69.00 --Ibindi kg 0% 2914.70.00 -Ibikomoka ku binyabutabire birimo harojene, sirifonate, nitarate

cyangwa nitorozatekg 0%

VII. ASIDE ZIRIMO KARUBOGISIRE NA ZA ANIHIDIRIDE, HARIDE, PEROGISIDE NA ASIDE ZIRIMO PEROGISIDE BYAZO NDETSE N’IBIKOMOKAHO BIRIMO HAROJENE, SIRIFONATE, NITARATE CYANGWA NITOROZATE

29.15 Aside zirimo monokarubogisire asikirike kandi ifashe na za anihidiride, haride, perogiside na aside zirimo perogiside byazo ndetse n’ibikomokaho birimo harojene, sirifonate, nitarate cyangwa nitorozate -Aside forumike,imyunyu na esiteri byayo:

2915.11.00 --Aside forumike kg 0% 2915.12.00 --Imyunyu ya aside forumike kg 0% 2915.13.00 --Esiteri za aside forumike kg 0%

-Aside asetike n’imyunyu yayo; anihidiride asetike: 2915.21.00 --Aside asetike kg 0% 2915.24.00 --Anihidiride asetike kg 0% 2915.29.00 --Ibindi kg 0%

-Esiteri za aside asetike: 2915.31.00 --Asetate irimo etire kg 0% 2915.32.00 --Asetate irimo vinire kg 0% 2915.33.00 --Asetate irimo bitire-n kg 0% 2915.36.00 --Asetate irimo dinozebu (ISO) kg 0% 2915.39.00 --Ibindi kg 0% 2915.40.00 -Aside monokoro-asetike, dikororo-asetike na tirikoro-asetike n'imyunyu

na esiteri byazokg 0%

2915.50.00 -Aside porupiyonike,imyunyu na esiteri byayo: kg 0% 2915.60.00 -Aside butanoyike, aside pentanoyike, imyunyu na esiteri byazo kg 0% 2915.70.00 -Aside parimitike, aside siteyarike, imyunyu na esiteri byazo kg 0% 2915.90.00 -Ibindi kg 0%

29.16 Aside zirimo monokarubogisire asikirike kandi ifashe, aside

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monokarubogisire sikirike na za anihidiride, haride, perogiside na aside zirimo perogiside byazo ndetse n’ibikomokaho birimo harojene, sirifonate, nitarate cyangwa nitorozate -Aside zirimo monokarubogisire asikirike kandi ifashe, za anihidiride, haride, perogiside na aside zirimo perogiside byazo n’ibibikomokaho:

2916.11.00 --Aside akiririke n’imyunyu yazo kg 0% 2916.12.00 --Esiteri za aside akiririke kg 0% 2916.13.00 --Aside metakiririke n’imyunyu yayo kg 0% 2916.14.00 --Esiteri za aside metakiririke kg 0% 2916.15.00 --Oreyike, rinoreyke cyangwa aside rinorenike, imyunyu na esiteri zabyo kg 0% 2916.19.00 --Ibindi kg 0% 2916.20.00 -Aside monokarubogisirike zirimo Sikaranike, sikerenike cyangwa

sikoroteripenike, za anihidiride, haride, perogiside na aside zirimo perogiside byazo n’ibibikomokaho

kg 0%

- Aside monokarubogisirike zihumura, za anihidiride, haride, perogiside na aside zirimo perogiside byazo n’ibibikomokaho:

2916.31.00 --Aside benzoyike , imyunyu na esiteri byayo kg 0% 2916.32.00 --Perogiside irimo benzoyire na korore irimo benzoyire kg 0% 2916.34.00 --Aside fenirasetike n’imyunyu yayo kg 0% 2916.35.00 --Esiteri za aside fenirasetike kg 0% 2916.36.00 --Binapakirire (ISO) kg 0% 2916.39.00 --Ibindi kg 0%

29.17 - Aside karubogisirike, za anihidiride, haride, perogiside na aside zirimo perogiside byazo ndetse n’ibikomokaho birimo harojene, sirifonate, nitarate cyangwa nitorozate -Aside porikarubogisirike asikirike, za anihidiride, haride, perogiside na aside zirimo perogiside byazo n’ibibikomokaho:

2917.11.00 --Aside oguzarike, imyunyu na esiteri byayo kg 0% 2917.12.00 --Aside adipike, imyunyu na esiteri byayo kg 0% 2917.13.00 --Aside azerayike, aside sebasike, imyunyu na esiteri byazo kg 0% 2917.14.00 --Anihidiride mareyike kg 0% 2917.19.00 --Ibindi kg 0% 2917.20.00 -Aside poricarubogisirike zirimo Sikaranike, sikerenike cyangwa

sikoroteripenike, za anihidiride, haride, perogiside na aside zirimo perogiside byazo n’ibibikomokaho

kg 0%

-Aside porikarubogisirike zihumura, za anihidiride, haride, perogiside na aside zirimo perogiside byazo n’ibibikomokaho:

2917.32.00 --Orutofutarate irimo diyokitire kg 0% 2917.33.00 --Orutofutarate irimo dinonire cyangwa didesire kg 0% 2917.34.00 --Izindi esiteri za aside orutofutarike kg 0% 2917.35.00 --Anihidiride fuarike kg 0% 2917.36.00 --Aside terefutarike n’imyunyu yayo kg 0% 2917.37.00 --Terefetarate irimo dimetire kg 0% 2917.39.00 --Ibindi kg 0%

29.18 Aside karubogisirike zirimo ogisigene na za anihidiride, haride, perogiside, na aside zirimo perogiside byazo n’ibikomokaho birimo harojene, sirifonate, nitarate cyangwa nitorozate -Aside karubogisirike zifite akamaro nk’aka arukoro ariko katari nk’aka ogisigene, za anihidiride, haride, perogiside, na aside zirimo perogiside byazo n’ibikomokaho :

2918.11.00 --Aside rakitike, imyunyu na esiteri byayo kg 0%

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2918.12.00 --Aside taritarike kg 0% 2918.13.00 --Imyunyu na esiteri bya aside taritarike kg 0% 2918.14.00 --Aside sitirike kg 0% 2918.15.00 --Imyunyu na esiteri bya aside sitirike kg 0% 2918.16.00 --Aside girikonike,imyunyu na esiteri byayo: kg 0% 2918.18.00 --Kororobenzirate (ISO) kg 0% 2918.19.00 --Ibindi kg 0%

- Aside karubogisirike zifite akamaro nk’aka fenoro ariko katari nk’aka ogisigene, za anihidiride, haride, perogiside, na aside zirimo perogiside byazo n’ibikomokaho :

2918.21.00 --Aside sarikirike n’imyunyu yayo kg 0% 2918.22.00 --Aside asetirisarisirike, imyunyu na esiteri byayo kg 0% 2918.23.00 --Izindi esiteri za aside sarisirike n’imyunyu yazo kg 0% 2918.29.00 --Ibindi kg 0% 2918.30.00 --Aside karubogisirike zifite akamaro nk’aka arideyide cyangwa ketone

ariko katari nk’aka ogisigene, za anihidiride, haride, perogiside, na aside zirimo perogiside byazo n’ibikomokaho :

kg 0%

Ibindi 2918.91.00 -- T-2,4,5 (ISO) (aside tirikororofenogisi-asetike -2,4,5), imyunyu na

esiteri byayokg 0%

2918.99.00 --Ibindi kg 0% VIII. ESITERI ZA ASIDE ITIFITEMO KARUBONE ZIDAKORWA MU BUTARE , IMYUNYU YABYO N’IBIBIKOMOKAHO BIRIMO HAROJENE, SIRIFONATE, NITARATE CYANGWA NITOROZATE

29.19 Esiteri fosiforike n’imyunyu yazo harimo na rakutofosifate; ibibikomokaho birimo harojene, sirifonate, nitarate cyangwa nitorozate

2919.10.00 - Tiri (2,3dibromopropyl) fosifate kg 0% 2919.90.00 - Ibindi kg 0%

29.20 Esiteri z’izindi aside zitifitemo karubone zidakorwa mu butare (hatarimo esiteri za haride zirimo idorojene) n’imyunyu yabyo ndetse n’ibibikomokaho birimo harojene, sirifonate, nitarate cyangwa nitorozate -Esiteri fiyofosiforike (fosiforotiyoyate) n’imyunyu yabyo ndetse n’ibibikomokaho birimo harojene, sirifonate, nitarate cyangwa nitorozate:

2920.11.00 --Parathion (ISO) na parathion-methyl (ISO) (methyl-parathion) kg 0% 2920.19.00 --Ibindi kg 0% 2920.90.00 -Ibindi kg 0%

IX. IBIGIZE NITOROJENE29.21 Ibigize amine

-Monamine asikirike n’ibiyikomokaho; imyunyu yabyo: 2921.11.00 --Metiramine, diyoro tirimetiramine n’imyunyu yabyo kg 0% 2921.19.00 --Ibindi kg 0%

-Poriyamine asikirike n’ibiyikomokaho; imyunyu yabyo: 2921.21.00 --Diyamine irimo etirene n’imyunyu yabyo kg 0% 2921.29.00 --Ibindi kg 0% 2921.30.00 -Monamine cyangwa poriyamine za sikaranike, sikerenike cyangwa

sikoroteripenike n’ibibikomokaho, imyunyu yabyokg 0%

Monamine zihumura n’ibizikomokaho; imyunyu yazo: 2921.41.00 --Anirine n’imyunyu yayo kg 0%

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2921.42.00 --Ibikomoka kuri anirine n’imyunyu yabyo kg 0% 2921.43.00 --Torudine n’ibizikomokaho; imyunyu yabyo kg 0% 2921.44.00 --Difeniramine n’ibiyikomokaho; imyunyu yabyo kg 0% 2921.45.00 --Nafutiramine -1 (arufa-nafutiramine), nafutiramine -2 (beta-

nafutiramine ) n’ibibikomokaho; imyunyu yabyokg 0%

2921.46.00 --Amfetamine (INN) benzifetamine (INN), degizamfetamine (INN), etiramfetamine (INN), fenkamfamine (INN), refetamine (INN),D1550 levamfetamine (INN), mefenorekisi (INN) na fenterimine (INN); imyunyu bifitanye isano

kg 0%

2921.49.00 --Ibindi kg 0% - Poriyamine zihumuza n’ibzikomokaho; imyunyu bifitanye isano:

2921.51.00 -- o-, m-, p-Fenilenediyamine, diyaminotoluwene, n’ibibikomokaho; imyunyu bifitanye isano

kg 0%

2921.59.00 -- Ibindi kg 0% 29.22 Inyungikane za amino zikora nka ogusijeni.

-Amino-arukoro, izindi zitari izifite umurimo umwe wa ogusijeni, eteri na esiteri zazo, imyunyu bifitanye isano:

2922.11.00 --Monoyetanoramine n’imyunyu yayo kg 0% 2922.12.00 --Diyetanoramine n’imyunyu yayo kg 0% 2922.13.00 --Tiriyetanoramine n’imyunyu yayo kg 0% 2922.14.00 --Degisitoroporopogifene n’imyunyu yayo2922.19.00 --Ibindi

-Amino-nafutoro n'izindi aminofenoro, zitari izifite ogusijeni zikora akazi k'uburyo burenze bumwe, eteri n’esiteri byazo, imyunyu bifitanye isano:

2922.21.00 -- Aside za aminohidorogisina-futarenesirifonike n’imyunyu yazo kg 0% 2922.22.00 -- Anisidine na diyanisidine, fenetidine, n'imyunyu yazo kg 0% 2922.29.00 --Ibindi kg 0%

-Amino-aridehayide, Amino-ketone n’amino-kinone, izindi zitandukanye na ziriya zifite ogusijeni zikora akazi k'uburyo burenze bumwe, eteri n’esiteri byazo, imyunyu irimo:

2922.31.00 --Amfeparamone (INN), metadone (INN) na norumetadone (INN); n'imyunyu bifitanye isano

kg 0%

imyunyu bifitanye isano2922.39.00 --Ibindi kg 0%

Amino-aside, zitari izifite umurimo umwe wa ogusijeni, eteri n’esiteri zazo, imyunyu bifitanye isano:

2922.41.00 --Lizine na esiteri zayo; imyunyu bifitanye isano kg 0% 2922.42.00 --Aside glutamike n’imyunyu yayo kg 0% 2922.43.00 --Aside antaranilike n’imyunyu yayo kg 0% 2922.44.00 --Tilidine (INN) n'imyunyu yayo kg 0% 2922.49.00 --Ibindi kg 0% 2922.50.00 -Fenoro z’amino-arukoro, fenoro za amino-aside n’izindi nyungikane za

amino zifite umurimo nk’uwa ogusijenikg 0%

29.23 Imyunyu ya amoniyumu y’inyabune n’idorogiside; lesitine n’izindi fosifoaminolipidi, byaba bisobanuye cyangwa bidasobanuye ku buryo bw’ubutabire.

2923.10.00 -Koline n'imyunyu yayo kg 0% 2923.20.00 -Lesitine n’izindi fosifoaminolipidi kg 0% 2923.90.00 -Ibindi kg 0%

29.24 Inyunge zikora nka karubokisiyamide; inyunge za aside ya karubone

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zikora nka amide. -Amide asikilike (hakubiyemo karubamate asikilike) n’ibibikomokaho; imyunyu bifitanye isano :

kg 0%

2924.11.00 --Meporobamate (INN) kg 0% 2924.12.00 -- Fuluworoasetamide (ISO), monokorotofo (ISO) na fosifamido (ISO) kg 0% 2924.19.00 --Ibindi kg 0%

- Amide asikilike (hakubiyemo karubamate asikilike) n’ibibikomokaho; imyunyu bifitanye isano :

2924.21.00 -- Ureyine n’ibizikomokaho; imyunyu bifitanye isano kg 0% 2924.23.00 -- 2-Aside asetamidobenzoyike (N-acetylanthranilic acid) n'imyunyu

yayokg 0%

2924.24.00 -- Etinamate (INN) kg 0% 2924.29.00 -- Ibindi kg 0%

29.25 Inyunge zikora nka karubokisimide (hakubiyemo sakarini n'imyunyu yayo) n’inyunge zikora nka imine. -Imide n’ibizikomokaho; imyunyu bifitanye isano:

2925.11.00 --Sakarini n'imyunyu yayo kg 0% 2925.12.00 --Gulutetimide (INN) kg 0% 2925.19.00 --Ibindi kg 0%

-Imine n’ibizikomokaho; imyunyu bifitanye isano2925.21.00 --Kororiremeforume (ISO) kg 0% 2925.29.00 --Ibindi kg 0%

29.26 Inyunge zikora nka nitirile. 2926.10.00 - Akirilonitirile kg 0% 2926.20.00 - 1-Siyanogwanidine (disiyandiyamide) kg 0% 2926.30.00 - Feniporoporekisi (INN) n'imyunyu yayo; metadone (INN) yo hagati (4-

cyano-2-dimethylamino-4, 4-diphenylbutane)kg 0%

2926.90.00 - Ibindi kg 0% 29.27 2927.00.00 Inyunge za diazo-, azoor azoxy. kg 0% 29.28 2928.00.00 Ibikomokaho ku bintu bishobora kubora bya idarazine cyangwa bya

idorokisilamine.kg 0%

29.29 Inyunge n’undi murimo wa azote (nitrogen). 2929.10.00 - Izosiyanate kg 0% 2929.90.00 - Ibindi kg 0%

X. INYUNGE ZO MU RWEGO RWA 'ORGANO-INORGANIC‘, NA ‘HETEROCYCLIC’, ASIDE NIKEREYIKE N'IMYUNYU YAZO, NA SIRIFONAMIDE

29.30 Inyunge za ‘Organo-sulphur’. 2930.20.00 - Tiyokarubamate na ditiyokarubamate kg 0%2930.30.00 - Tiyuramu mono, dicyangwa tetarasirifide kg 0%2930.40.00 - Metiyonine kg 0%2930.50.00 - Kaputaforo na metamidofosi kg 0%2930.90.00 - Ibindi kg 0%

29.31 2931.00.00 Izindi nyunge z’ibintu nyabuzima na ntabuzima. kg 0%29.32 Inyunge heterosikirike na hetero-atome za ogusijeni gusa.

-Ibiremwe bifite impeta ya furani idahujwe (yakoranywe cyangwa itakoranywe n’idorojeni) mu miterere:

2932.11.00 --Tetarahidorofurani kg 0%2932.12.00 -- 2-Furaridehayide (firufiraridehayide) kg 0%2932.13.00 -- Arukoro ya firifiriri n’arukoro ya tetarahidorofirifiriri kg 0%2932.19.00 -- Ibindi kg 0%

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- Rakitone: 2932.21.00 -- Kumarini, metirikumarini n’etirikumarini kg 0%2932.29.00 -- Izindi rakitone kg 0%

- Ibindi: 2932.91.00 --Izosaforore kg 0%2932.92.00 -- 1-(1,3-Benzodiyokisoro-5-yl)poropani-2-rimwe kg 0%2932.93.00 -- Piperonari kg 0%2932.94.00 -- Saforore kg 0%2932.95.00 -- Tetarayidorokanabinori (zose ni isomeri) kg 0%2932.99.00 -- Ibindi kg 0%

29.33 Inyunge heterosikirike na hetero-atome za azote gusa. -Ibiremwe bifite impeta ya pirazore idahujwe (yakoranywe cyangwa itakoranywe n’idorojeni) mu miterere:

2933.11.00 --Fenazone (antipirini) n’ibiyikomokaho kg 0%2933.19.00 --Ibindi kg 0%

-Inyunge zifite imidazole itavanze (zaba ari cyangwa Atari):2933.21.00 --Idantoyine n’ibiyikomokaho kg 0% 2933.29.00 --Ibindi kg 0%

- Inyunge zifite piridine itavanze (zaba ziri cyangwa zitari) :2933.31.00 -- Piridine n'imyunyu yayo kg 0% 2933.32.00 -- Piperidine n'imyunyu yayo kg 0% 2933.33.00 -- Alfentanil (INN), anileridine (INN), bezitramide (INN), bromazepam

(INN), difenoxin (INN), diphenoxylate (INN), dipipanone (INN), fentanyl (INN), ketobemidone (INN), methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine (INN) intermediate A,, phencyclidine (INN) (PCP), phenoperidine (INN), pipradrol (INN), piritramide (INN), propiram (INN) na trimeperidine (INN); imyunyu bifitanye isano

kg 0%

2933.39.00 --Ibindi kg 0% - Inyunge zifite mu miterere kinoline (quinoline) cyangwa izokinoline (isoquinoline) (byaba byarongerewemo cyangwa bitarongerewemo idorojene), nta kindi byongeye gukoreshwa:

2933.41.00 - Levorofanoro (INN) n'imyunyu yayo kg 0% 2933.49.00 - Ibindi kg 0%

- Inyunge zifite impeta ya pirimidine (byaba byarashyizwemo cyangwa bitarashyizwemo idorojeni) cyangwa impeta ta piperazine mu myubakire yabyo:

2933.52.00 --Malonilureya (barbituric acid) n'imyunyu yayo kg 0% 2933.53.00 --Alobaribitali (INN), amobaribitali (INN), baribitali (INN), butalbitali

(INN), butobaribital, sikolobaribitali (INN), metilifenobaribitali (INN), pentobaribitali (INN), Fenobaribitali (INN), sekibutabaribitali (INN), sekobaribitali (INN), na vinire (INN); imyumnyu bifitanye isano

kg 0%

2933.54.00 --Ibindi bikomoka kuri malonilureya (barbituric acid); imyunyu bifitanye isano

kg 0%

2933.55.00 -- Loparazolamu (INN), mekolokalone (INN), metakalone (INN) na zipeporoli (INN); imyunyu bifitanye isano

kg 0%

2933.59.00 --Ibindi kg 0% -Inyunge zifite tiriyazine itavanze (yaba irimo cyangwa):

2933.61.00 --Melamine kg 0% 2933.69.00 -- Ibindi kg 0%

116

Icyiciro No.


Ijanisha

- Lakitamu: 2933.71.00 -- 6-Hegizanelakitamu (epsilon-caprolact-am) kg 0%2933.72.00 -- Korobazam (INN) na metipiriloni (INN) kg 0%2933.79.00 -- Izindi Lakitamu kg 0%

- Ibindi: 2933.91.00 -- Aliparazolam (INN), kamazepamu (INN), korordiyazepoxide (INN),

kolonazepamu (INN), clorazepate, delorazepamu (INN), diyazepamu (INN), esitazolamu (INN), etili lofulazepate (INN), fuludiyazepamu (INN), fulunitarazepamu (INN), fulurazepamu (INN), halazepamu (INN), lorazepamu (INN), lorimetazepamu (INN), mazindolo (INN), medazepamu (INN), midazolamu (INN), nimetazepamu (INN), nitarazepamu (INN), norodazepamu (INN), okisazepamu (INN), pinazepamu (INN), parazepamu (INN), pirovalerone (INN), temazepamu (INN), tetarazepamu (INN), na tiriyazolamu (INN); imyunyu bifitanye isano

kg 0%

2933.99.00 -- Ibindi kg 0% 29.34 Aside nukereyike n’imyunyu yayo, yaba isobanuye cyangwa

idasobanuye ku buryo bw’ubutabire; izindi nyunge heterosikirike.2934.10.00 -Ibiremwe bifite impeta ya tiyazore idahujwe (yakoranywe cyangwa

itakoranywe n’idorojeni) mu miterere:kg 0%

2934.20.00 -Inyunge zifite mu miterere uburyo bw’impeta bwa benzotiyazore (byaba byarongerewemo cyangwa bitarongerewemo idorojene), nta bitarongeye guhuzwa ukundi

kg 0%

2934.30.00 -Inyunge zifite mu miterere uburyo bw’impeta bwa fenotiyazine (byaba byarongerewemo cyangwa bitarongerewemo idorojene), nta bitarongeye guhuzwa ukundi

kg 0%

2934.91.00 -Aminorekisi (INN), borotizolamu (INN), korotiyazepamu (INN), kolokisazolamu (INN), dekisitoromoramide (INN), halogizazolamu (INN), ketazolamu (INN), mezokarabu (INN), okisazolamu (INN), pemoline (INN), fendimetarazine (INN), fenimetarazine (INN) na sufentanili (INN), imyunyu bifitanye isano

kg 0%

2934.99.00 -Ibindi kg 0% 29.35 2935.00.00 Sirifonamide. kg 0%

XI. POROVITAMINE, VITAMINE NA ORUMONE 29.36 Porovitamine na vitamine, bya kamere cyangwa byarakozwe

n’iyungikanya (hakubiyemo imvange kamere zifashe), ibibikomokaho bikoreshwa cyane cyane nka vitamine, n’imvange z’ibimaze kuvugwa, byaba biri cyangwa bitari mu inywalizinga (solvent). -Vitamine n’ibizikomokaho, zitavanze:

2936.21.00 --Vitamini A n’ibiyikomokaho kg 0% 2936.22.00 --Vitamini B1 n’ibiyikomokaho kg 0% 2936.23.00 --Vitamini B2 n’ibiyikomokaho kg 0% 2936.24.00 --Dor DLaside pantotenike (Vitamine B3 cyangwa Vitamine B5)

n’ibizikomokahokg 0%

2936.25.00 --Vitamini B6 n'ibiyikomokaho kg 0%2936.26.00 --Vitamini B12 n'ibiyikomokaho kg 0%2936.27.00 --Vitamini C n'ibiyikomokaho kg 0%2936.28.00 --Vitamini E n'ibiyikomokaho kg 0%2936.29.00 --Vitamini zindi n'ibizikomokaho kg 0%2936.90.00 - Ibindi, hakubiyemo imvange kamere zifashe kg 0%

117

Icyiciro No.


Ijanisha

29.37 Imisemburo ya orumone, porositagalandini, torombogizane na lewukotiriyene, kamere cyangwa byakozwe mu iyungikanya; ibibikomokaho ndetse n’ibisa na byo mu miterere, hakubiyemo na za polipeputide (polypeptides) zahinduriwe inzira zazo, zikoreshwa cyane cyane nk’imisemburo ya orumone. - Orumone za polipeputide, orumone za poroteyini na orumone za gilikoporoteyine, ibizikomokaho ndetse n’ibiteye nkabyo:

2937.11.00 --Somatotoropini, ibiyikomokaho an’ibishushe nkayo mu miterere kg 0%2937.12.00 --Insuline n'imyunyu yayo kg 0%2937.19.00 --Ibindi kg 0%

-Orumone siteroyidali, ibizikomokaho n’ibishushe nkayo mu miterere : 2937.21.00 --Korutizone, idorokorutizone, peredinizone (dehydrocortisone) na

peredinizolone (dehydrohydrocortisone)kg 0%

2937.22.00 --Ibikomoka kuri orumone za korutikositeroyide bongeyemo harojene kg 0%2937.23.00 --Esitorojene na porojesitojene kg 0%2937.29.00 --Ibindi kg 0%

-Orumone za katekolamine, ibizikomokaho n’ibishushe nkazo mu miterere :

2937.31.00 --Epinefirine kg 0%2937.39.00 --Ibindi kg 0%2937.40.00 --Ibibikomokaho kuri amino-aside kg 0%2937.50.00 --Porositagalandine, torombogizane na lekotiriyene, ibizikomokaho

n’ibishushe nkazo mu mitererekg 0%

2937.90.00 --Ibindi kg 0% XII. GILIKOSIDE n’aLIKALOYIDE ZO MU MBOGA, KAMERE CYANGWA ZARAKOZWE KU BW’IYUNGIKANYA, N’IMYUNYU YABYO, ETERI, ESITERI N’IBINDI IBIBIKOMOKAHO

29.38 Gilikoside, kamere cyangwa zarakozwe ku bw’iyungikanya, n’imyunyu yabyo, eteri, esiteri n’ibindi ibibikomokaho

2938.10.00 - Ritoside (rutin) n’ibiyikomokaho kg 0% 2938.90.00 - Ibindi kg 0%

29.39 Alikaloyide zo mu mboga, kamere cyangwa zarakozwe ku bw’iyungikanya, n’imyunyu yabyo, eteri, esiteri n’ibindi ibibikomokaho- Arikaroyide ya opiyumu n'ibizikomokaho; imyunyu bifitanye isano:

2939.11.00 -- Imishonge y’inti z’ikimera bita popi (poppy); buprenorphine (INN), codeine, dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroine, hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), thebacon (INN), na thebaine; imyunyu bifitanye isano

kg 0%

2939.19.00 -- Ibindi kg 0% 2939.20.00 -- Arikaroyide na kenkina n’ibizikomokaho; imyunyu irimo kg 0% 2939.30.00 -- Kafeyine n’imyunyu yayo kg 0%

- Efedirine n’imyunyu yazo: 2939.41.00 -- Efedirine n’imyunyu yayo kg 0% 2939.42.00 -- Pusedoyefedirine n’imyunyu yayo kg 0% 2939.43.00 -- Katine (INN) n'imyunyu yayo kg 0% 2939.49.00 --Ibindi kg 0%

-Tewofirine n’aminofirine (etirenediyamine ya tewofirine) n'ibizikomokaho, imyunyu bifitanye isano:

118

Icyiciro No.


Ijanisha

2939.51.00 -- Fenetirine n’imyunyu yayo kg 0% 2939.59.00 -- Ibindi kg 0%

- Arikaroyide y’ingano n’ibizikomokaho; 2939.61.00 -- Erigometirine (INN) n'imyunyu yayo kg 0% 2939.62.00 -- Erigotamine (INN) n'imyunyu yayo kg 0% 2939.63.00 -- Aside ya rizerijiki n’imyunyu yayo kg 0% 2939.69.00 -- Ibindi kg 0%

-I bindi;2939.91.00 -- Kokayine, ekigonine, levometamfetamine, metamfetamine (INN),

rasemate ya metamfetamine; imyunyu, esiteri n’ibindi bibikomokahokg 0%

2939.99.00 -- Ibindi kg 0% XIII. IZINDI NYUNGE Z’IBINTU NYABUZIMA

29.4 2940.00.00 Amasukari, adafite ubwandu mu buryo bw'ubutabire, zindi zitari sakaroze iva ku bisheke, lakitoze (iva mu mata), malitoze (iva mu binyampeke bihugushije), girikoze (iva mu matembabuzi y’inyamaswa) na furugitoze (iva mu mbuto); eteri za sukari, asetari za sukari n’esiteri za sukari n'imyunyu yabyo, bindi bitari ibintu bivugwa mu gice 29.37, 29.38 cyangwa 29.39.

kg 0%

29.41 Antibiyotike. 2941.10.00 -Penisiline n’ibiyikomokaho bifite imiterere ya aside ya penisiline; kg 0% 2941.20.00 -Sitereputomisine n’ibizikomokaho; imyunyu bifitanye isano kg 0% 2941.30.00 -Tetarasikirine n’ibizikomokaho; imyunyu bifitanye isano kg 0% 2941.40.00 -Kororamfenikoro n’ibiyikomokaho; imyunyu bifitanye isano kg 0% 2941.50.00 -Eritoromisine n’ibiyikomokaho; imyunyu bifitanye isano kg 0% 2941.90.00 -Ibindi kg 0%

29.42 2942.00.00 Izindi nyunge z’ibintu nyabuzima. kg 0%

119

Umutwe wa 30Imiti

Ibisobanuro byerekeye uyu Mutwe.1. Uyu mutwe ntureba: (a) Ibiribwa cyangwa ibinyobwa (nk’ibiribwa bikoreshwa mu rwego rwo kuvura (dietetic), ibiribwa by’abarwayi ba diyabete cyangwa ibiribwa byongewemo intungamubiri, inyunganizi (supplements) z’ibiribwa, ibinyobwa bya toniki n’amazi anyobwa yaciye mu ruganda), bindi bitari imvange zikoreshwa mu by’imirire bihabwa umurwayi binyujijwe mu mitsi (Icyiciro cya IV); (b) Sima yihariye yatwitswe ku buryo bwihariye cyangwa yarasewe cyane ikoreshwa mu buvuzi bw’amenyo (icyiciro 25.20); (c) Amazi yakomowe ku mwuka w’ibyacaniriwe cyangwa amazi yakomowe ku mavuta, biberanye no gukoreshwa mu buvuzi (icyiciro 33.01); (d) Imvange zo mu bice 33.03 kugeza kuri 33.07, kabone n’iyo zaba zifite ububasha bwo kuvura cyangwa gukumira indwara; (e) Isabune cyangwa ibicuruzwa byo mu gice cya 34.01 bifite imiti yongewemo; (f) Imvange zishingiye kuri sima yihariye ikoreshwa mu buvuzi bw'amenyo (icyiciro 34.07); cyangwa (g) Arubumine yo mu maraso itarateguriwe kuvura cyangwa gukumira indwara (icyiciro 35.02). 2. Ku mpamvu z’icyiciro cya 30.02, imvugo ibicuruzwa bikoreshwa mu ikingira byahinduwe ireba gusa indindamubiri zishingiye kuri kolone (clone) imwe rukumbi (MABs), uduce tw’indindamubiri, inyunge (conjugates) z’indindamubiri n’inyunge z’uduce tw’indindamubiri. 3. Ku mpamvu z’ibice 30.03 na 30.04 n’Igisobanuro 4 (d) cy’uyu Mutwe, ibikurikira bigomba gufatwa: (a) nk’ ibicuruzwa bitavanzwe: -1 Ibicuruzwa bitavanze byashongeshejwe mu mazi; -2 Ibicuruzwa byose byo mu Mutwe wa 28 cyangwa 29; na -3 Imishongi yoroheje y'imboga yo mu gice 13.02, ishobora gushongeshwa mu inywalizinga (solvent); (b) Nk’ibicuruzwa byavanzwe: -1 Imvange ya koloyide n’ibisukika birimo utuntu tw’udufu (bindi bitari sirifire ifatira (colloidal)); -2 Imishongi y’imboga ikomoka ku itunganywa ry’imvange z’imboga zinyuranye; na -3 Imyunyu n’imishonge bikomoka ku mazi kamere y’imyunyu azamuka mu mwuka. 4. Icyiciro 30.06 kirebana gusa n’ibikurikira, bigomba gutondekwa muri icyo gice kandi ntihagire ikindi gice bigaragaramo mu Itonde: (a) Indodo zigodeshwa n’umuganga ubaga zikorwa mu mara y’inyamaswa zizira ubwandu (catgut), ibindi bintu bikora bityo mu gufatanyisha ahakomeretse mu mubiri (hakubiyemo indodo zisiteririjwe ziyongera mu mubiri zikoreshwa kudoda umubiri wabazwe cyangwa mu menyo) n’ibitambaro bisiteririjwe byifiteho ubujeni bikoreshwa mu gufunga ibikomere; (b) Laminariya zisiteririjwe n’amahema ya laminariya zisiteririjwe; (c) Impagarikamaraso (haemostatics) zisiteririjwe ziyongera mu mubiri zikoreshwa mu kubaga cyangwa mu kuvura amenyo; utuntu bisiteririjwe dukumira inkovu (adhesion barriers) dukoreshwa mu kubaga cyangwa kuvura amenyo, twaba tuyongera cyangwa tutayongera mu mubiri; (d) Imvange y’imiti mpishamirasire ikoreshwa mu bizamini bya X-ray n’imiti ikoreshwa mu gusuzuma indwara igenewe guhabwa umurwayi, iri ibicuruzwa bitavanzwe byapanzwe mu pipimo bipimye cyangwa ibicuruzwa bigizwe n’ibintu fatizo nibura bibiri byavanzwe ngo bikoreshwe bityo; (e) Imiti ikoreshwa mu kugaragaza amatsinda y’ubwoko bw’amaraso; (f) Isima ikoreshwa mu gusana amenyo n’ibindi bikoreshwa mu guhoma amenyo; isima zikoreshwa mu gusana amagufa; (g) Udusanduku n’uduhago tw’ibyifashishwa mu kunganira abarwayi mbere yo kugezwa kwa muganga; (h) Imvange z’ibintu by’ubutabire bikumira ifatishantanga bishingiye kuri orumone, ku bindi bicuruzwa byo mu gice cya 29.37 cyangwa ku miti yica intangangabo; (ij) Imvange za jeli (gel) zigenewe gukoreshwa mu buvuzi bw’abantu cyangwa bw’amatungo nk’amavuta yo koroshya ibice by’umubiri hagamijwe ibikorwa byo kubaga cyangwa gusuzuma ibicuruzwaz’umubiri cyangwa nk’umuti ugenewe guhuza umubiri n’ibikoresho by’ubuvuzi; (k) Imiti y’ibisigazwa, ni ukuvuga, imiti itakibereye icyo yakorewe bitewe na, nk’urugero, n’uko yarengeje igihe yagenewe kumara iri mizima; na (l) Udukoresho tugenewe gukoreshwa mu gusohora imyanda mu mubiri hifashishijwe kubaga (ostomy) ni ukuvuga, gufungura urura runini (colostomy), gufungura ku rura rw’amata (ileostomy) no gufungura uruhago rw’inkari (urostomy) n’imiti n’ibipfuko byabugenewe.

120

Icyiciro No.

No. Kode H.S

Igisobanuro cy’uko ibicuruzwa biteye Igipimo fatizo

Ijanisha

121

30.01 Imvubura zo mu mubiri n'izindi gingo byifashishwa mu kuvura ibicuruzwaz'umubiri, byumishijwe, biri nk'ifu cyangwa bitari ifu, ibintu bikomoka ku mvubura cyangwa izindi ngingo cyangwa amavangingo akoreshwa mu kuvura ibicuruzwaz'umubiri; heparine n'imyunyu yayo; ibindi bice by'umubiri w'umuntu cyangwa w'inyamaswa bikoreshwa mu kuvura cyangwa gukumira indwara, bitagize aho bigaragazwa cyangwa byashyizwe.

3001.20.00 -Imishongi y’imvubura cyangwa ibindi bice by’umubiri cyangwa amavangingo kg 0% 3001.90.00 -Ibindi kg 0%

30.02 Amaraso ya muntu; amaraso y'inyamaswa yateguriwe kuvura, gukingira cyangwa gukoreshwa mu isuzuma; serumu z'amaraso zirimo indindamubiri n’itundi duce tw’amaraso n’ibicuruzwa bikoreshwa mu ikingira byahinduwe, byaba byarakomowe cyanwa bitarakomowe ku ikoranabuhanga ku binyabuzima; inkingo, ubumara, irera (culture) ry’utunyabuzima tutaboneshwa ijisho (uretse imisemburo) n’ibindi bicuruzwa nk’ibyo.

3002.10.00 -Serumu z'amaraso zirimo indindamubiri (antisera) n’ibindi bice by’amaraso n’ibicuruzwa bikoreshwa mu ikingira byahinduwe, byaba byarakomowe cyangwa bitarakomowe ku ikoranabuhanga ku binyabuzima

kg 0%

3002.20.00 -Inkingo zikoreshwa mu buvuzi bw’abantu kg 0% 3002.30.00 -Inkingo zikoreshwa mu buvuzi bw’inyamaswa kg 0% 3002.90.00 -Ibindi kg 0%

30.03 Imiti (uretse ibicuruzwa bivugwa mu gice No. 30.02, 30.05 cyangwa 30.06) igizwe n'imvange y'ibintu bibiri cyangwa byinshi bigenewe kuvura cyangwa gukingira, bidafunze hakurikijwe doze z'umuti zipimye cyangwa mu dupaki tugenewe kudandazwa.

3003.10.00 -harimo penisiline cyangwa ibibikomokaho, na penisilaniki acid structure, cyangwa streptomycins cyangwa their derivatives

kg 0%

3003.20.00 -Birimo izindi antibiyotike kg 0% -Birimo orumone cyangwa ibindi bintu by’ibicuruzwa byo mu gice 29.37 ariko bitarimo antibiyotike

0%

3003.31.00 --Harimo insuline kg 0% 3003.39.00 --Ibindi kg3003.40.00 -Birimo arikaroyide cyangwa ibiyikomokaho ariko bitarimo orumone cyangwa

ibindi bicuruzwa byo mu gice 29.37 cyangwa antibiyotikekg

3003.90.00 -Ibindi kg30.04 Imiti (uretse ibicuruzwa bivugwa mu gice No. 30.02, 30.05 cyangwa 30.06) igizwe

n'ibintu bivanze cyangwa bitavanze bigenewe kuvura cyangwa gukingira, bifunze hakurikijwe doze z'umuti zipimye cyangwa mu dupaki tugenewe kudandazwa.

3004.10.00 -Harimo penisiline cyangwa ibibikomokaho, na penisilaniki kg 0% 3004.20.00 -Birimo izindi antibiyotike kg 0%

-Birimo orumone cyangwa ibindi bintu by’ibicuruzwa byo mu gice 29.37 ariko bitarimo antibiyotike

3004.31.00 --Harimo insuline kg 0% 3004.32.00 -- Harimo orumone za korutikositeroyide, ibiyikomokaho cyangwa ibishushe nkayo

mu mitererekg 0%

3004.39.00 --Ibindi kg 0% 3004.40.00 -Birimo arikaroyide cyangwa ibiyikomokaho ariko bitarimo orumone, ibindi

bicuruzwa byo mu gice 29.37 cyangwa antibiyotikekg 0%

3004.50.00 -Indi miti irimo za vitamini cyangwa ibindi bintu bivugwa mu gice cya 29.36 kg 0% 3004.90.00 -Ibindi kg 0%

30.05 Ubwoko bunyuranye bw’ibipfuko bikoreshwa mu kuvura ibisebe (urugero, ipamba bapfukisha ibisebe, ibitambaro bapfukisha ibisebe, siparadara), biteyemo cyangwa bitumbitsemo imiti cyangwa bifunze mu buryo bw’amapaki n’udufungo bigenewe kudandazwa, bigenewe gukoreshwa mu buvuzi

122

busanzwe, mu kubaga, mu kuvura amenyo cyangwa kuvura amatungo.3005.10.00 -Ibipfuko bifatira n’ibindi bintu bicuruzwa bifite agahu gafatira kg 0%

-Ibindi: 3005.90.10 -Udupfuko tw’ipamba ducenca tw’umweru kg 0% 3005.90.90 -Ibindi kg 0%

30.06 Ibicuruzwa by’imiti byagaragajwe mu gisobanuro cya 4 cy’uyu mutwe. 3006.10.00 -Indodo zidodeshwa n'umuganga ubaga zikorwa mu mara y'inyamaswa zizira

ubwandu (catgut), ibintu byasiteririjwe ibigize ibicuruzwa (hakubiyemo indodo zasiteririjwe ziyongera mu mubiri zikoreshwa kudoda umubiri wabazwe cyangwa mu menyo) n’ibitambaro byasiteririjwe byifiteho ubujeni bikoreshwa mu gufunga ibikomere; Laminariya zasiteririjwe n’amahema ya laminariya yasiteririjwe; impagarikamaraso (haemostatics) zasiteririjwe ziyongera mu mubiri zikoreshwa mu kubaga cyangwa mu kuvura amenyo; utuntu twasiteririjwe dukumira inkovu dukoreshwa mu kubaga cyangwa kuvura amenyo, twaba tuyongera cyangwa tutayongera mu mubiri.

kg 0%

3006.20.00 -Imiti ikoreshwa mu kugaragaza amatsinda y’ubwoko bw’amaraso; kg 0% 3006.30.00 -Imvange y’imiti mpishamirasire ikoreshwa mu bizamini bya X-ray n’imiti

ikoreshwa mu gusuzuma indwara igenewe guhabwa umurwayikg 0%

3006.40.00 -Isima ikoreshwa mu gusana amenyo n’ibindi bikoreshwa mu guhoma amenyo; isima zikoreshwa mu gusana amagufa;

kg 0%

3006.50.00 -Udusanduku n’uduhago tw’ibyifashishwa mu kunganira abarwayi mbere yo kugezwa kwa muganga;

kg 0%

3006.60.00 - Imvange z’ibintu by’ubutabire bikumira ifatishantanga bishingiye kuri orumone, ku bindi bicuruzwa byo mu gice cya 29.37 cyangwa ku miti yica intangangabo;

kg 0%

3006.70.00 -Imvange za jeli (gel) zigenewe gukoreshwa mu buvuzi bw’abantu cyangwa bw’amatungo nk’amavuta yo koroshya ibice by’umubiri hagamijwe ibikorwa byo kubaga cyangwa gusuzuma ibicuruzwaz’umubiri cyangwa nk’umuti ugenewe guhuza umubiri n’ibikoresho by’ubuvuzi;

kg 0%

3006.91.00 -Udukoresho tugenewe gukoreshwa mu gusohora imyanda mu mubiri hifashishijwe kubaga (ostomy)

kg 0%

3006.92.00 -Imiti y’ibisigazwa kg 25%

123

Umutwe wa 31Ifumbire

Ibisobanuro byerekeye uyu Mutwe.1. Uyu mutwe ntureba: (a) Amaraso akomoka ku nyamaswa ari mu cyiciro cya 05.11; (b) Urwunge rw’ibintu bitandukanye byo mu buryo bw’ubutabire (bitari ibyagaragajwe mu Gisobanuro cya 2 (a), 3 (a), 4 (a) cyangwa 5 bikurikira; (c) Utuntu tubonerana dukozwe muri kororire ya potasiyumu (tutari udukoreshwa n’ ibyuma bikoreshwa mu kureba) dupima hejuru ya 2.5 g buri kamwe, tuvugwa mu cyiciro cya 38.24; utuntu dukoreshwa mu kureba dukozwe muri kororire ya potasiyumu (icyiciro cya 90.01); 2. Icyiciro cya 31.02 kireba gusa ibintu bikurikira, bipfa kuba bitarashyizwe mu dupfunyika cyangwa se amapaki avugwa mu cyiciro cya 31.05: (a) Ibintu bihuye na kimwe cyangwa ikindi mu bintu bisobanurwa mu rutonde rukurikira: (i) Nitarate ya sodiyumu, yaba ari cyangwa itari iy’umwimerere; (ii) Nitarate ya amoniyumu, yaba ari cyangwa itari iy’umwimerere; (iii) Imyunyu y’uburyo bubiri ikomoka muri sirifate ya amoniyumu na nitarate ya amoniyumu, yaba ari cyangwa itari iy’umwimerere; (iv) Amoniyumu ya sirifate, yaba ari cyangwa itari iy’umwimerere; (v) Imyunyu y’uburyo bubiri (yaba ari cyangwa itari iy’umwimerere) cyangwa ivanze na nitarate ya karisiyumu ndetse na nitarate ya amoniyumu; (vi) Imyunyu y’uburyo bubiri (yaba ari cyangwa itari iy’umwimerere) cyangwa ivanze na nitarate ya karisiyumu ndetse na nitarate ya manyeziyumu;; (vii) Siyanamide ya karisiyumu, yaba ari cyangwa atari iy’umwimerere cyangwa yaratunganyijwe hakoreshejwe amavuta; (viii) Ire, yaba ari cyangwa itari iy’umwimerere. (b) Ifumbire mvaruganda igizwe n’ibintu ibyo ari byo byose bikomoka ku bintu bivugwa mu gika (a) cyavuzwe haruguru bivangavanze. (c) Ifumbire mvaruganda igizwe na kororire ya amoniyumu cyangwa y’ ibintu ibyo ari byo byose bikomoka bicuruzwa byavuzwe haruguru mu gika (a) cyangwa (b) bivanze n’ingwa, gipisumu cyangwa ibindi bintu by’ifumbire mvaruganda. (d) Ifumbire mvaruganda y’amazi igizwe n’ibintu bivugwa haruguru mu gaka ka (a) (ii) cyangwa ka (viii), cyangwa igizwe n’ imvange zabyo, ari imvange y’amazi cyangwa y’amoniyake. 3. Icyiciro cya 31.03 kirebana gusa n’ibintu bikurikira, bipfa kuba bitarashyizwe mu dupfunyika cyangwa se mu mapaki avugwa mu cyiciro cya 31.05: (i) Inkamba z’ibanze; (ii) Fosifate y’umwimerere igaragara mu cyiciro cya 25.10, yaratwitswe cyangwa hari ukundi yatunganyijwe hakoreshejwe umuriro itaratunganyijwe mu kuyiharuraho inkamba; (iv) Siperifosifate(iri nyakamwe, yikubye incuro ebyiri cyangwa eshatu); (v) Idorojenorutofosifate ya karisiyumu irimo igipimo kirengeje 0,2 % bya furiworine hashingiwe ku buremere bipimwa hashingiwe bintu byummye birimo amazi. (b) Ifumbire mvaruganda igizwe n’ibintu ibyo ari byo byose bikomoka ku bintu byavuzwe haruguru mu gika (a) bigiye bivangavanze hatitawe ku gipimo ntarengwa cya firiworine. (c) Ifumbire mvaruganda zigizwe n’ibintu ibyo ari byo byose bikomoka ku bintu byavuzwe haruguru mu gika (a) cyangwa (b) bigiye bivangavanze n’ingwa, gipisumu cyangwa n’ibindi bintu by’ifumbire mvaruganda. 4. Icyiciro cya 31.04 kirebana gusa n’ibintu bikurikira, bipfa kuba bitarashyizwe mu dupfunyika cyangwa se amapaki yavuzwe mu cyiciro cya 31.05: (i) Imyunyu ikomoka muri potasiyumu y’umwimerere itaratunganyijwe (nka karinarite, kayinite na sirivite); (ii) Kororide ya potasiyumu , yaba ari cyangwa atari iy’umwimerere, keretse iyavuzwe haruguru mu Gisobanuro cya 1 (c); (iii) Sirifate ya potasiyumu, yaba ari cyangwa atari iy’umwimerere; (iii) Sirifate ya potasiyumu irimo manyeziyumu , yaba ari cyangwa atari iy’umwimerere;

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5. Dihidorojenorutofosifate ya amoniyumu (Fosifate igizwe na amoniyumu imwe) na idorojenorutofosifate igizwe na amoniyumu ebyiri (Fosifate igizwe na amoniyumu ebyiri), yaba ari cyangwa atari iy’umwimerere, n’imvangavange yabyo, bigomba gushyirwa mu cyiciro cya 31.05. 6. Ku mpamvu zagaragajwe mu cyiciro cya 31.05, ijambo “andi mafumbire” rikoreshwa gusa ku bintu by’ubwoko bukoreshwa nk’ifumbire mvaruganda kandi birimo ikintu cy’ingenzi nibura kimwe mu nyongeramusaruro za Nitorojene, Fosifore cyangwa Potasiyumu. Icyiciro No.


Ijanisha

31.01 3101.00.00 Ifumbire mvaruganda ikomoka ku nyamaswa cyangwa ku bimera, byaba bivanze cyangwa bitavanze cyangwa byatuganyijwe hakoreshejwe uburyo bw’ubutabire; ifumbire mvaruganda iboneka mu kuvanga cyangwa gutunganya mu buryo bw’ubutabire ibikomoka ku nyamaswa cyangwa ku bimera.

kg 0%

31.02 Ifumbire mvaruganda irimo nitorojene.3102.10.00 -Ire, yaba ivanze cyangwa itavanze n’amazi kg 0%

Sirifate ya amoniyumu; imyunyu y’uburyo bubiri n’imvange ya sirifate ya amoniyumu na nitarate ya amoniyumu:

3102.21.00 -Sirifate ya amoniyumu kg 0% 3102.29.00 -Ibindi kg 0% 3102.30.00 -Nitarate ya amoniyumu, yaba ivanze cyangwa itavanze

n’amazi kg 0%

3102.40.00 -Imvange ya nitarate ya amoniyumu na karubonate ya karisiyumu cyangwa ibindi bintu mvaruganda bitongera umusaruro

kg 0%

3102.50.00 -Nitarate ya sodiyumu kg 0% 3102.60.00 -Imyunyu y’uburyo bubiri n’imvange ya nitarate ya

karisiyumu ndetse na nitarate ya amoniyumukg 0%

3102.80.00 -Imvange ya yireya na nitarate ya amoniyumu ivanze n’amazi cyangwa na amoniyake

kg 0%

3102.90.00 -Ibindi, harimo imvange zitagaragajwe mu twiciro tubanza

kg 0%

31.03 Ifumbire mvaruganda ikozwe mu bintu by’ubutabire cyangwa imyunyu ngugu na fosifate.

3103.10.00 -Siperifosifate kg 0% 3103.90.00 -Ibindi kg 0%

31.04 Ifumbire mvaruganda irimo potasiyumu. 3104.20.00 -Kororide ya potasiyumu kg 0%3104.30.00 -Sirifate ya potasiyumu kg 0%3104.90.00 -Ibindi kg 0%

31.05 Ifumbire mvaruganda irimo inyongeramusaruro ebyiri cyangwa eshatu (Azote, Fosifore na Potasiyumu); andi mafumbire mvaruganda; ibintu bivugwa muri uyu Mutwe bikozwe nk'ibinini cyangwa ibindi bisa na byo cyangwa bifunze mu dupaki dupima ibiro bitarenze 10.

3105.10.00 -Ibintu bivugwa muri uyu Mutwe bikozwe nk’ibinini cyangwa ibindi bisa na byo cyangwa bifunze mu dupaki dupima ibiro bitarenze 10

kg 0%

3105.20.00 -Ifumbire mvaruganda irimo inyongeramusaruro eshatu kg 0%

125

arizo Azote, Fosifore na Potasiyumu.3105.30.00 -Idorojenorutofosifate igizwe na amoniyumu ebyiri

(fosifate igizwe na amoniyumu ebyiri)kg 0%

3105.40.00 -Dihidorojenorutofosifate ya amoniyumu (Fosifate igizwe na amoniyumu imwe) n’ imvange yabyo irimo idorojenorutofosifate igizwe na amoniyumu ebyiri (Fosifate igizwe na amoniyumu ebyiri)

kg 0%

-Andi mafumbire minerari cyangwa y’ubutabire arimo erema zikungahaza ubutaka arizo azote na fosifore

3105.51.00 --Byifitemo za Nitarate na Fosifate kg 0%3105.59.00 --Ibindi kg 0%3105.60.00 -Ifumbire mvaruganda irimo erema (elements) ebyiri

zikungahaza ubutaka: Fosifore na Potasiyumu kg 0%

3105.90.00 -Ibindi kg 0%

126

Umutwe wa 32Ibikoreshwa ku gukana impu cyangwa ku gusiga amarangi; tanini n’ibiyikomokaho; amabara, intangabara z’uruhu n’ibindi

bintu bitanga amabara; amarangi na verini; masitiki n’ibindi bimeze nkayo; wino yo kwandika

Ibisobanuro byerekeye uyu Mutwe.1. Uyu mutwe ntureba: (a) Urwunge rw’ibintu bitandukanye byo mu buryo bw’ubutabire (bitari ibyagaragajwe mu cyiciro cya 32.03 cyangwa 32.04, ibintu bitagira ubuzima byo mu bwoko bukoreshwa nka riminofore (Icyiciro cya 32.06), ibirahuri bikorwa mu mabuye ya kwaritsi yakomatanyirijwe hamwe cyangwa mu yandi ya sirica ateye ukuntu guteganyijwe mu cyiciro cya 32.07, ndetse n'imiti ikoreshwa mu guhindura amabara n’ibindi byifashishwa mu gusiga amabara bishyirwa mu dupfunyika cyangwa mu dupaki hagamijwe kubidandaza bivugwa mu cyiciro cya 32.12); (b) Tanate cyangwa ibindi bikomoka kuri tanine by’ibintu byavuzwe mu cyiciro cya 29.36 kugeza kuri 29.39, 29.41 cyangwa icyiciro cya 35.01 kugeza kuri 35.04; cyangwa (c) Masitike ya godoro cyangwa izindi masitike zikomoka kuri bitime (Icyiciro cya 27.15). 2. Icyiciro cya 32.04 kigizwe n’imvange y’imyunyu ya diyazoniyumu idahindagurika n’ibikoresho byifashishwa mu guhuza impembe z’ibintu mu gukora imiti ikoreshwa mu guhindura amarangi. 3. Ibice 32.03, 32.04, 32.05 na 32.06 birebana gusa n’imiti igizwe n’ibintu bitera amabara (harimo ku bijyanye n’icyiciro cya 32.06 za impindurabara zikoreshwa mu gusiga amabara zivugwa mu cyiciro cya 25.30 cyangwa Umutwe wa 28, uturahuri n’utuvungunyukira tw’ibyuma), tw’ubwoko bukoreshwa mu gusiga amabara ibintu ibyo ari byo byose cyangwa dukoreshwa nk’ibintu byifashishwa mu gukora amarangi mu nganda. Nyamara ibi byiciro ntabwo birebana na za impindurabara zigiye zisandaye mu buryo butameze nk’ubw’amazi, mu buryo bw’amazi cyangwa bw’ibintu bifatiriye by’ubwoko bukoreshwa mu mu gukora amarangi, harimo za emaye (Icyiciro cya 32.12), cyangwa ibindi bivugwa mu cyiciro cya 32.07, 32.08, 32.09, 32.10, 32.12, 32.13 cyangwa 32.15. 4. Icyiciro cya 32.08 kigizwe n’imvange ( yindi itari korodiyo) igizwe n’ibintu ibyo ari byo byose byagaragajwe mu cyiciro cya 39.01 kugeza ku cya 39.13 bimeze nk’ibintu by’imvange bikomoka ku bimera bishobora kuyonga iyo uburemere bw’ikiyonga burenga 50% by’uburemere bw’imvange. 5. Ijambo “ikintu gitera irangi” rivugwa muri uyu Mutwe, ntirirebana n’ibintu bikoreshwa mu gutubura amarangi y'amavuta, zaba zikorana cyangwa zidakorana n’uburyo bukoreshwa mu gutera amarangi avanze n’amazi. 6. Ijambo ‘‘utwuma dukoreshwa mu gutera amakashe’’ rivugwa mu cyiciro cya 32.12 rikoreshwa gusa ku bijyanye n’utwuma duto dukoreshwa mu gucapa, ibifuniko by’ibitabo cyangwa udutambaro bazengurutsa ku ngofero kandi tugizwe n’ibintu bikurikira: (a) Puderi y’ibyuma (harimo puderi ikorwa mu mabuye y’agaciro) cyangwa impindurabara, zikaba zifatanishijwe na kore, jeratini cyangwa ibindi bikoresho bifatanyisha ibintu; cyangwa (b) Ibyuma (harimo amabuye y’agaciro) cyangwa impindurabara, ari ku twuma dutoya dukoze mu kintu kibonetse cyose.

Icyiciro No.

No. Kode H.S


Ijanisha

32.01 Gutunganya ibikomoka ku bimera; tanini n'imyunyu yazo, eteri, esiteri n'ibindi bizikomokaho.

3201.10.00 -Ibikomoka ku giti cyitwa kebaraco (quebracho) kg 0% 3201.20.00 -Ibikomoka ku giti bita akasiya (wattle) kg 0% 3201.90.00 -Ibindi kg 0%

32.02 Ibintu bikomoka ku binyabuzima bikoreshwa mu gukana impu; Ibintu bikoreshwa mu gukana impu bidafite ubuzima bikoreshwa; imiti ikoreshwa mu gukana impu, byaba bifite cyangwa bidafite ibintu kamere bifasha mu gukana impu; imiti ya anzime ikoreshwa mbere yo gukana impu.

3202.10.00 -Ibintu bikomoka ku binyabuzima bikoreshwa mu gukana impu kg 0% 3202.90.00 -Ibindi kg 0%

32.03 3203.00.00 Ibikoresho byifashishwa mu gutera amarangi bikomoka ku bimera cyangwa ku nyamaswa (harimo ibikomoka ku bikoreshwa mu

kg 0%

127

guhindura amabara hatarimo umukara nyamaswa), byaba bikozwe cyangwa bidakozwe mu buryo bw’ubutabire; imvange yabyo nk’uko bigaragazwa mu Gisobanuro cya 3 cy’uyu Mutwe hashingiwe ku bintu byifashishwa mu gutera amarangi bikomoka ku bimera cyangwa ku nyamaswa.

32.04 Ibikoresho byifashishwa mu gutera irangi byakozwe bikuwe mu bindi, uyu Mutwe waba ubishingiyeho cyangwa utabishingiyeho; ibintu byakozwe bikuwe mu bindi by’ubwoko bukoreshwa nk'ibikoresho bitanga urumuri rushashagirana cyangwa nk’amatara amurika, byaba byagaragajwe cyangwa bitagaragajwe mu buryo bw’ubutabire. -Ibikoresho byifashishwa mu gutera irangi byakozwe bikuwe mu bindi n’ imvange yabyo nk’uko byagaragajwe mu Gisobanuro cya 3 cy’uyu Mutwe:

3204.11.00 --Ibikoresho byifashishwa mu guhindura ibara n’imvange yabyo kg 0% 3204.12.00 --Ibikoresho byifashishwa mu guhindura ibara birimo aside byaba

byarabanje gusigwago cyangwa bitarasizweho ubutare bw’amabuye n’imvange yabyo

kg 0%

3204.13.00 --Ibikoresho by’ibanze byifashishwa mu gusiga amabara ku bintu n’imvange yabyo

kg 0%

3204.14.00 --Ibikoresho bihita byifashishwa mu gusiga amabara ku bintu n’imvange yabyo

kg 0%

3204.15.00 --Ibikoresho bavangiramo ibintu byifashishwa mu gutera irangi ( harimo n’ibikoreshwa nka za impindurabara) ndetse n’imvange yabyo

kg 0%

3204.16.00 --Ibikoresho bihungabanywa n’ihindagurika byifashishwa mu gutera irangi ku bintu n’imvange yabyo

kg 0%

3204.17.00 --Za impindurabara n’imvange zabyo kg 0% 3204.19.00 --Ibindi harimo imvange y’ibintu byifashishwa mu gutera irangi

by’ubwoko bubiri cyangwa bwinshi bwagaragajwe mu kiciro ka 3204.11 kugeza ku ka 3204.19

kg 0%

3204.20.00 --Ibintu byakozwe bikuwe mu bindi bintu bikoreshwa nk’ibintu bitanga urumuri rushashagirana

kg 0%

3204.90.00 --Ibindi. kg 0% 32.05 3205.00.00 Ibitanga amabara nk’ay’ibiyaga; imvange yabyo nk’uko

byagaragajwe mu Gisobanuro cya 3 cy’uyu Mutwe hashingiwe ku mabara y’ibiyaga.

kg 0%

32.06 Ibindi bikoresho byifashishwa mu gutera irangi; imvange yabyo nk’uko byagaragajwe ku Gisobanuro cya 3 cyerekeye uyu Mutwe, bitari ibivugwa mu cyiciro cya 32.03, 32.04 cyangwa 32.05; ibintu mvaruganda bikoreshwa nk’amatara atanga urumuri, byaba byagaragajwe cyangwa bitagaragajwe mu buryo bw’ubutabire. -Za impindurabara n’imvange yazo ikorwa hashingiye kuri diyogiside ya titaniyumu:

3206.11.00 --Zirimo 80% cyangwa birenga bya diyogiside ya titaniyumu hashingiwe ku buremere bupimirwa ku kintu cyumutse

kg 0%

3206.19.00 --Ibindi kg 0% 3206.20.00 -Za impindurabara n’imvange yazo iboneka hashingiwe ku ruhurirane

rwa koromiyumukg 0%

-Ibindi bintu byifashishwa mu gutera irangi n’izindi mvange: 3206.41.00 --Ibintu by’ibara ry’ubururu bukeye nk’amazi y'inyanja n’imvange

yabyokg 0%

3206.42.00 --Ritopone n’izindi impindurabara ndetse n’imvange iboneka hakoreshejwe ubutare bwa zenke

kg 0%

128

Sirifide 3206.49.00 --Ibindi kg 0%3206.50.00 - Ibintu mvaruganda bikoreshwa nk’amatara atanga urumuri kg 0%

32.07 Impindurabara zivangavanzwe, ibintu bitera kwijima bivangavanze, amabara avangavanze, za emayi na ibintu bibengerana byahinduwemo ibirahuti hakoreshejwe umuriro, verini ikoreshwa ku bumba, ibisukika bishashagirana n’imvange zisa na byo z’ubwoko bukoreshwa mu bubumbyi bw’amatasi akozwe mu ibumba; amagirasi ya furiti n’andi magirasi akozwe mu iforomo ya puderi, imeze nk’iy’utubuto duto cyangwa utubaru.

3207.10.00 -Pigima zivangavanzwe, opasifaya zivangavanze, amabara y’imvange n’imvange zisa na byo

kg 0%

3207.20.00 - Emaye n’ibindi (nka “glazes”) bikorwamo ibirahuti hakoreshejwe umuriro, verini zikoreshwa ku ibumba n’imvange zisa na byo

kg 0%

3207.30.00 -Ibisukika bishashagirana n’imvange zisa na byo kg 0% 3207.40.00 -Ibintu bitwikwa (frit) bigakorwamo ibirahuri, biri mu buryo bw’ifu,

bimeze nk’utubuto duto cyangwa utubaru kg 0%

32.08 Amarangi na za verini (harimo za emaye na rake (lacquers) hashingiwe kuri za porimere zakozwe zikuwe mu bindi bintu cyangwa za porimere z’umwimerere zahinduwe mu bundi buryo hakoreshejwe uburyo bw’ubutabire zikayongeshwa mu hakoreshejwe uburyo butari ubw’amazi; imvange nk’uko byagaragajwe mu Gisobanuro cya 4 cyerekeye uyu Mutwe.

3208.10.00 -Hashingiwe kuri za poriyesiteri kg 25% 3208.20.00 -Hashingiwe kuri porimere ya akiririke cyangwa iya viniri kg 25% 3208.90.00 -Ibindi kg 25%

32.09 Amarangi na verini (harimo emaye na rake (lackers)) porimere, byayongeshejwe mu mazi.

3209.10.00 -Hashingiwe kuri porimere ya akiririke cyangwa iya viniri kg 25% 3209.90.00 -Ibindi kg 25%

32.10 Andi amarangi na verini (harimo emaye, rake (lacker) n’ibintu bikoreshwa mu gutera amarangi avanze n’amazi); za impindurabara zavanwe n’amazi, z’ubwoko bukoreshwa mu kunogereza uruhu.

3210.00.10 -Impindurabara zivanze n’amazi z’ubwoko bukoreshwa mu kunogereza uruhu

kg 10%

3210.00.90 -Ibindi kg 25% 32.11 3211,00.00 Byateguwe byumye kg 10%32.12 Impindurabara (harimo puderi na fureki birimo ubutare)

bivangavanze mu buryo budakoresheje amazi, bigakorwamo ibintu bimeze nk’ibisukika cyangwa bifatiriye, by’ubwoko bukoreshwa mu gukora amarangi; impapuro zabugenewe mu kuranga ibyuma; ibinyamabara n’ibindi bias nabyo byashyizwe mu dupfunyika cyangwa mu dupaki kugira ngo bidandazwe.

3212.10.00 -Za utwuma dukoreshwa mu gutera kashimu gutera amakashe kg 10% -Ibindi:

3212.90.10 ---Impindurabara (hakubiyemo ifu n’imvungukira z’ibyuma) zikwirakwiye mu kintu kitari amazi, mu bisukika cyangwa mu bintu bimeze nk’umutsima, zo mu bwoko bukoreshwa mu gukora amarangi (harimo n'amarangi ya emayi basiga ku byuma)

kg 10%

3212.90.90 ---Ibindi kg 10% 32.13 Amarangi akoreshwa n'abanyabugeni, abanyeshuri cyangwa

abandika ku byapa, amarangi ahindura amabara, amarangi yo

129

kwinezeza n’ibindi bisa na byo, abumbye nk’ibinini, muri twa tibe, mu bikombe, mu macupa, mu tugunguru cyangwa mu bindi bikoresho bisa n’ibi

3213.10.00 -Amabara ari hamwe kg 25% 3213.90.00 -Ibindi kg 25%

32.14 Masitiki ikoreshwa ku birahuri, masitiki ifatanya ibintu, ubujeni, imvange bahomesha imyenge n'izindi masitiki; ibikoresho by'abatera amarangi; imvange ry'ibice byo hanze by'inzu, inkuta zo mu nzu, icyiciro cyo hasi cy'inzu, idari n'ibindi.

3214.10.00 -Masitike y'ibirahuri, masitike ifatanya ibiti, ubujeni, imvange bahomesha n’ubundi bwoko bwa masitike; ibikoresho by’abatera amarangi

kg 25%

3214.90.00 -Ibindi kg 25% 32.15 Wino ikoreshwa mu gucapa inyandiko, mu kwandika cyangwa

gushushanya n’ izindi wino, zaba zifashe cyangwa zidafashe cyangwa zikomeye. -Umuti ukoreshwa mu gusohora inyandiko mu icapiro:

3215.11.00 --Byirabura kg 10% 3215.19.00 --Ibindi

-Ibindi:kg 10%

3215.90.10 ---Umuti ikoreshwa n’amakaramu kg 0% 3215.90.90 ---Ibindi kg 25%

130

Umutwe wa 33Amavuta y’umwimerere akorwamo imibavu n'ibinyabujeni; imibavu, ibikoreshwa mu kongera ubwiza cyangwa mu kwisukura

Ibisobanuro byerekeye uyu Mutwe. 1.- Uyu mutwe ntureba:(a)Za oriworizine z’umwimerere cyangwa ibikurwa mu bimera byacuzwe mu cyiciro cya 13.01 cyangwa 13.02; (b) Amasabune cyangwa ibindi bintu byavuzwe mu cyiciro cya 34.01; cyangwa (c) Gome, ibiti cyangwa urupentine ya sirifate cyangwa ibindi bintu byavuzwe mu cyiciro cya 38.05. 2. Ijambo ‘ibintu bihumura’ rivugwa mu cyiciro cya 33.02 rivuga gusa ibintu biboneka mu cyiciro cya 33.01, ibigize ibintu bihumura hatarimo ibintu cyangwa ibyakozwe bikuwe mu bindi bintu bihumura. 3. Ibice Icyiciro cya 33.03 kugeza kuri 33.07 mu bindi, birebana n' ibintu, byaba bivanze cyangwa bitavanze (bitari ibyahinduwemo ibisukika n’imvange zikorwa hifashishijwe amazi zikavamo amavuta akenerwa), akoreshwa ku bicuruzwa byavuzwe muri ibyo bice kandi bigashyirwa mu dupfunyika tw’ubwoko budandazwa kugira ngo bikoreshwa bityo. 4. Ijambo ‘ibihumura, imiti ikoreshwa mu isukura cyangwa ibikoresho by’isuku bivugwa mu cyiciro cya 33.07 mu bindi, rikoreshwa gusa bintu bikurikira: amasashe ahumura; imvange z’ibintu bihumura bitanga impumuro ari uko bitwitswe; impapuro zitanga impumuro n’impapuro zisizweho amavuta; contagite renizi cyangwa ibikoresho bikorwa mu gufasha amaso kureba neza, wadingi, feriti n’ibikoresho bitaboshye, bitariho cyangwa ngo bibe bisizwe imibavu cyangwa amavuta, ibintu bikoreshwa mu isuku y’amatungo.

Icyiciro No.

No. Kode H.S


Ijanisha

33.01 Amavuta akoreshwa (yaba arimo cyangwa atarimo teripene), harimo za konkiriti na abusoriyute; rezinoyide; oreyirezine zicukurwa mu mazi, imishongi ikorwamo amavuta akenewe y’urugimbu, amavuta yatunganyijwe, ibishashara cyangwa ibindi nk’ibyo, bikorwa hakoreshejwe uburyo bwa enfererage cyangwa maserasiyo; ibikoresho bya teripenike bikorwa muri diteripeneshoni yo mu mavuta akoreshwa, imvange iboneka mu guhindura ibisukika mo umwuka hifashishijwe kubicanira kugira ngo hakaboneka amavuta akenewe.-Amavuta akoreshwa akorwa mu mbuto za sitoro:

3301.12.00 --Akorwa mu maronji kg 0% 3301.13.00 --Akorwa mu ndimu kg 0% 3301.19.00 --Ibindi kg 0%

-Amavuta akoreshwa atari akorwa mu mbuto za sitoro: 3301.24.00 --Akorwa muri peperiminta (piperita ya menta) kg 0% 3301.25.00 --Akorwa mu zindi minta kg 0% 3301.29.00 --Ibindi kg 0% 3301.30.00 -Rezinoyide kg 0% 3301.90.00 -Ibindi kg 0%

33.02 Imvange y'ibintu bifite impumuro n'imvange (irimo ibintu birimo arukoro) hamwe n'ibishingiye ku kintu kimwe cyangwa byinshi muri ibyo bintu, cy'ubwoko bukoreshwa nk'ibikoreshofatizo mu ruganda, ibindi byateguwe hashingiwe ku bintu bifite impumuro, by'ubwoko bukoreshwa mu gukora ibinyobwa.

3302.10.00 -Cy’ubwoko bukoreshwa mu nganda z’ibiribwa n’ibinyobwa kg 10% 3302.90.00 -Ibindi kg 0%

33.03 3303.00.00 Imibavu n’amazi yagenewe isukura kg 25% 33.04 Imiti y'ubwiza no kwirimbisha n' imiti yo kwita ku ruhu (bitari imiti),

harimo amavuta yo kwita ku ruhu ngo rutangizwa n'izuba cyangwa imiti yanitswe ku izuba; imiti ikoreshwa mu gutunganya inzara zo ku ntoki n'iz'ibirenge.

3304.10.00 -Imiti ikoreshwa mu kurimbisha iminwa kg 25%

131

3304.20.00 -Imiti ikoreshwa mu kurimbisha amaso kg 25% 3304.30.00 -Imiti ikoreshwa mu gutunganya inzara zo ku ntoki n'iz'ibirenge kg 25%

-Ibindi: 3304.91.00 --Puderi, zaba zifashe cyangwa zidafashe kg 25% 3304.99.00 --Ibindi. kg 25%

33.05 Imiti ikoreshwa mu misatsi. 3305.10.00 -Shampo kg 25% 3305.20.00 -Imiti ikoreshwa mu kudefiriza umusatsi cyangwa kuwuha igiti gikomeye kg 25% 3305.30.00 -Poroduwi yegerenya umusatsi kg 25% 3305.90.00 -Ibindi kg 25%

33.06 Imiti ikoreshwa mu gukora isuku yo mu kanwa cyangwa y'amenyo, harimo imiti na puderi birinda amenyo; utudodo dukoreshwa mu gukora isuku hagati y'amenyo, mu dupaki tugurwa mu buryo bwo kudandaza.

3306.10.00 -Imiti y’amenyo kg 25% 3306.20.00 -Urudodo rukoreshwa mu guhanagura hagati y'amenyo ( urudodo

rw'amenyo)kg 25%

3306.90.00 -Ibindi kg 25% 33.07 Imiti ikoreshwa mbere yo kogosha, mu kogosha na nyuma yo kogosha

ubwanwa, dewodora z'abantu ku giti cyabo, imiti ikoreshwa mu koga, amavuta akuraho umusatsi, n'izindi parufe, imiti y'ubwiza n'isuku, bitagira ahandi hantu aho ari hose bisobanuye cyangwa biri; ibyateguwe bihumuza mu cyumba, byaba cyangwa bitaba bifite impumuro cyangwa bifite imiterere yica udukoko.

3307.10.00 -Amavuta bisiga mbere yo kogosha, mu kogosha cyangwa nyuma yo kogosha

kg 25%

3307.20.00 -Imibavu ikoreshwa mu kurwanya impumuro mbi no gututubikana kg 25% 3307.30.00 - Imyunyu ihumura ikoreshwa mu rwiyuhagiriro n’izindi mvange z’ibintu

bikoreshwa mu bwiyuhagiriro -Imvange n’imibavu ihumuza ibyumba harimo imvange y’imibavu ihumura ikoreshwa mu mihando y’idini:

kg 25%

3307.41.00 --Agarabati n’indi miti itanga impumuro iyo itwitswe kg 25% 3307.49.00 --Ibindi kg 25% 3307.90.00 -Ibindi kg 25%

132

Umutwe wa 34Amasabune, ibikoresho bihindura uruhu, ibikoreshwa mu koza no gufura, amavuta y'ibyuma, ibishashara mvaruganda, ibishashara byatunganyijwe, ibintu binoza cyangwa bikuraho umwanda, buji n'ibindi bimeze nka zo, imitsima ibumbye,

ibishashara by'amenyo n'ibindi bikoreshwa ku menyo biva kuri pulateri

(a) Imvange y’ibiribwa cyangwa ibinure bikomoka mu matungo cyangwa ku bimera by’ubwoko bukoreshwa mu kuvana uruhumbu ku bintu (Icyiciro cya 15.17); (b) Uruhurirane rw’ibintu bitandukanye byagaragajwe mu buryo bw'ubutabire; cyangwa (c) Shampo, imiti y'amenyo, amavuta akomoka ku mata akoreshwa mu kogosha ubwoya, ubwanwa cyangwa umusatsi ku ruhu n’urufuro rwayo, cyangwa ibikoresho byo mu rwiyuhagiriro birimo amasabune ibindi bikoresho bihindura uruhu (Icyiciro cya 33.05, 33.06 cyangwa 33.07). 2. Ku birebana n’Icyiciro cya 34.01, ijambo ‘amasabune’ rikoreshwa gusa ku masabune ashobora kuyongeshwa mu mazi. Amasabune n’ibindi bikoresho bivugwa mu cyiciro cya 34.01 bishobora kugira ibindi bintu bibyongerwaho (nk’imiti yica udukoko, puderi zihanagura ibintu, utuntu bapfundikiza imyenge cyangwa imiti). Ibintu birimo puderi zihanagura ibintu bishyirwa mu byiciro mu cyiciro cya 34.01 ari uko gusa bimeze nk’imitambiko, keyiki cyangwa udukoresho dukozwe muri murude cyangwa amashusho y’ibintu. Iyo ari andi mashusho y’ibintu asa ukundi, bishyirwa mu byiciro byagaragajwe mu cyiciro cya 34.05 nka puderi zihanagura imyanda ku bintu n’ibindi bikoresho bisa na byo. 3. Ku birebana n’icyiciro cya 34.02, ibikoresho bihindura uruhu ni ibintu; iyo bivanzwe n’amazi ku kigero cya 0.5% kuri 20°C kandi bikarekerwa ahantu hafite ubushyuhe bungana butyo mu gihe cy’isaha: (a) bitanga ibisukika bibonerana cyangwa byenda gusa nk’ibibonerana cyangwa imvange y’ibisukika bidahinduka iyo bivanzwe hatabayeho guvangura ibintu bidashobora kuyongera mu bindi; kandi (b) bikagabanya tensiyo y’ubuso bw’amazi ku kigero cya 4.5 x10-2 N/m (45 dayine/cm) cyangwa munsi. 4. Ijambo ‘amavuta ya peterori n’amavuta akurwa muri za gdoro’ riboneka mu cyiciro cya 34.03, rikoreshwa ku bintu byagaragajwe mu Gisobanuro cya 2 cyerekeye Umutwe wa 27. 5. Mu cyiciro cya 34.04, hashingiwe ku bitavuzwe byatanzwe mu bika bikurikira, ijambo ‘ibishashara by'ibikorano n' ibishashara byatunganyijwe’ rikoreshwa gusa ku: (a) Bintu bijya gusa nk’ibishashara bikorwa mu buryo bw’ubutabire byaba byayongeshejwe cyangwa bitayongeshejwe mu mazi; (b) Ibintu bikorwa ari uko habayeho kuvangavanga ibishashara bitandukanye; (c) Ibintu bimeze nk’ibishashara hashingiwe ku gishashara kimwe cyangwa byinshi kandi bikaba byifitemo ibinure, ubujeni, ibintu karemano, cyangwa ibindi bintu . Iki cyiciro ntikirebana na: (a) Ibintu bivugwa mu cyiciro cya 15.16, 34.02 cyangwa 38.23, n’ubwo byaba bimeze nk’ibishashara; (b) Ibishashara bitavangavanza bikomoka ku matungo cyangwa ibikomoka ku bimera byaba byaratunganyijwe cyangwa bitaratunganyijwe cyangwa se bidasize amabara, byo mu cyiciro cya 15.21; (c) Ibishashara kamere cyangwa ibindi bintu bisa na byo byagaragajwe mu cyiciro cya 27.12, byaba bivangavanze cyangwa bitavangavanze cyangwa bisize amabara gusa; cyangwa (d) Ibishashara bivangavanze, byayongeshejwe hakoreshejwe ibisukuka (icyiciro cya 34.05, 38.09, n’ibindi)

Icyiciro No.


Ijanisha

34.01 Amasabune; ibikoresho bihindura uruhu n’ibintu bikoreshwa nk’isabune, bimeze nk’imitambiko, keyiki, udukoresho dukozwe muri murude cyangwa amashusho y’ibintu, byaba byifitemo cyangwa bitifitemo isabune;ibikoresho bihindura uruhu n’ibikoreshwa mu koga, bimeze nk’ibisukika cyangwa amavuta akomoka ku mata bikaba bitegurirwa kudandazwa, byaba byifitemo cyangwa bitifitemo isabune; impapuro, wadingi, feriti n’ibikoresho bitaboshye, bitariho cyangwa ngo bibe bisizwe isabune cyangwa imiti yoza ibintu -Amasabune; ibikoresho bihindura uruhu n’ibintu bikoreshwa , bimeze nk’imitambiko, keyiki, udukoresho dukozwe muri murude cyangwa amashusho y’ibintu, n’ impapuro, wadingi,

133

feriti n’ibikoresho bitaboshye, bitariho cyangwa ngo bibe bisizwe isabune cyangwa imiti yoza ibintu:

3401.11.00 --Bigenewe gusukura mu bwiherero (hakubiyemo ibicuruzwa bikoranye imiti)

kg 25%

3401.19.00 --Ibindi kg 25%-Amasabune ateye ukundi:

3401.20.10 ---Imitsima ikorwamo amasabune yo koga kg 25%3401.20.90 ---Ibindi kg 25%3401.30.00 -Ibintu bishobora kubora no kugabanya ubukana bw'imiti

ikoreshwa mu koza uruhu biri mu buryo bw'ibisukika cyangwa amavuta kandi bigenewe kudandazwa, byaba birimo isabune cyangwa itarimo

kg 25%

34.02 Ibisukura umubiri (ikindi kitari isabune); imiti isukura umubiri, imiti ikoreshwa mu koza ibintu (harimo imiti y'ingoboka bikoreshwa mu koza ibintu) n' imiti ikoreshwa mu gukora isuku, byaba birimo cyangwa bitarimo isabune, ikindi kitari ibyo mu mutwe wa 34.01. -Ibisukura umubiri, byaba bigurishwa cyangwa bitagurishwa mu buryo bwo kudandaza:

3402.11.00 -- Bya’’ anionic’’ kg 10% 3402.12.00 --Bya ‘’cationic’’ kg 10% 3402.13.00 --Ibitari ibya ayiyonike kg 10% 3402.19.00 --Ibindi kg 25% 3402.20.00 -Imiti igurishwa mu buryo bwo kudandaza kg 25% 3402.90.00 -Ibindi kg 25%

34.03 Amavuta ya rubirifiya (harimo imiti ikoreshwa mu gukata ibintu, imiti y'amaboroti cyangwa utwuma bafungiraho amavisi, amavuta arwanya ingese n' imiti ituma ibintu bigira imiterere yifujwe, hakoreshejwe rubirifiya) n'amavuta y'ubwoko akoreshwa ku mavuta cyangwa girise zikoreshwa mu nganda z'imyenda, impu, ubwoya cyangwa ibindi bikoresho, ariko hatarimo imiti irimo peterori nk'ikintu cy'ingenzi kiyagize, peterori ikaba igize 70% cyangwa kurenza ku buremere bw'amavuta agizwe na peterori cyangwa amavuta akomoka ku myunyu ya bitime. -Bifite amavuta arimo peterori cyangwa amavuta akomoka ku myunyu ya bitime:

3403.11.00 --Imvange for the treatment of textile ibigize ibicuruzwa, uruhu rukannye, Impu z'ibyoya byinshi cyangwa Ibindi ibigize ibicuruzwa

kg 0%

3403.19.00 --Ibindi -Ibindi:

kg 0%

3403.91.00 --imvange y’imiti igenewe gukoreshwa mu gutunganya imyenda, uruhu rukannye, impu z'ibyoya byinshi

kg 0%

3403.99.00 --Ibindi kg 0% 34.04 Ibishashara mpimbano n’ibishashara byatunganyijwe.

3404.20.00 -Ibya pori (ogisiyetirene) (girikoro ya poriyetirene) kg 0% 3404.90.00 -Ibindi kg 0%

34.05 Siraje n’amavuta bikoreshwa mu guhanagura inkweto, ibikoresho byo mu nzu (intebe, ameza, utubati…), hasi mu nzu, ibinyabiziga, ibirahuri cyangwa ibyuma, puderi zagenewe guhanagura imyanda n’ibindi bikoresho bisa na byo (byaba bimeze cyangwa bitameze nk’impapuro, wadingi,

134

feriti, ibintu bitabishye, ibikoresho bya parasitiki cyangwa ibihanaguzo, birimo ibyo bikoresho byavuzwe), havuyemo ibishashara byavizwe ku gice cya 34.04.

3405.10.00 -Siraje, amavuta n’indi miti ikoreshwa mu gutunganya inkweto cyangwa impu

kg 25%

3405.20.00 -Siraje, amavuta n’indi miti nka yo igenewe gutunganya ibikoresho byo munzu bikozwe mu biti, hasi mu nzu cyangwa ibindi bikozwe mu biti

kg 25%

3405.30.00 -Siraje, n’indi miti bisa ikoreshwa mu guhanagura ibinyabiziga, bitari ibihanaguzo bikozwe mu cyuma

kg 25%

3405.40.00 -Imiti n’amafu byagenewe gukuba ibikoresho kg 25% 3405.90.00 -Ibindi kg 25%

34.06 3406.00.00 Buji n'andi moko y'amatara ateye nkayo kg 25% 34.07 3407.00.00 Ibikoresho bimeze nk'imitsima, harimo ibyakorewe

imyidagaduro y’abana, ibikoresho byifashishwa mu koza amenyo cyangwa bituma amenyo agaragara neza, bigashyirwa hamwe mu dupaki kugira ngo bidandazwe cyangwa bicururizwe ku bikarayi, ibikoresho bikozwe nk’inkweto z’amafarashi, inkoni cyangwa ibindi bisa na byo;ibindi bikoresho bikoreshwa mu buvuzi bw’ amenyo, hashingiwe kuri puresita (ya gipisiyumu yacaniriwe cyangwa sirifate ya karisiyumu).

kg 10%

135

Umutwe wa 35Ibikomoka ku mafufu; amido yahinduwe; kore; anzime


1.- Uyu Mutwe ntabwo ureba:(a) Imisemburo (Icyiciro cya 21.02); (b) Ibice by'amaraso (amaraso atari aya arubumine adatunganyirizwa mu kuvura cyangwa kurinda indwara) imiti n'ibindi bintu byagaragajwe mu Mutwe wa 30; (c) Imiti ya anzime isigwa impu mbere y’uko zikanwa (icyiciro 32.02); (d) Gutosa ibintu hakoreshejwe anzime cyangwa koza ibikoresho cyangwa ibindi bintu byagaragajwe mu Mutwe wa 34; (e) Za poroteyine zikaze (Icyiciro cya 39.13); cyangwa (f) Ibintu bikozwe muri jeratine bikoreshwa mu mirimo yo gusohora inyandiko mu icapiro (Umutwe wa 49). 2. Ku birebana n’ibivugwa mu cyiciro cya 35.05, ijambo ‘degisitirini’ rivuga ibintu bigabanya sitace n’ ibinyasukari, byavuzwe nka degisitoroze hakoreshejwe kuyumisha, bitarenga 10%.

Ibintu nk’ibyo birimo ibigabanya ibinyasukari bitarenga 10% biboneka mu cyiciro cya 17.02.

Icyiciro No.


Ijanisha

35.01 Kaseyine, kaseyinate n’ibindi bintu bikomoka kuri kaseyine; kore zikorwa muri kaseyine.

3501.10.00 Poroteyine iva mu mata (Casein) kg 10% 3501.90.00 Ibindi kg 10%

35.02 Arubimine (harimo n'uruvange rwa poroteyine ebyiri cyangwa nyinshi ziva mu mata y'amenda, zirimo poroteyine zikomoka ku mata zitarengeje uburemere bwa 80 % by'iyo proteyine, zabazwe ku kintu cyumumye), arubiminate n'ibindi biva kuri arubimine. -Arubimine iva mu magi:

3502.11.00 --Yumishijwe kg 10% 3502.19.00 --Ibindi kg 10% 3502.20.00 -Arubimine iva mu mata, hakubiyemo imishonge ya poroteyine

z’amata y'amenda ebyiri cyangwa kurengahokg 10%

3502.90.00 -Ibindi kg 10% 35.03 3503.00.00 Jeratine (harimo jeratine ikozwe nk’urukiramende (harimo

ikozwe nka kare) yaba itunganyijwe cyangwa idatunganyijwe neza cyangwa ngo isigwe amabara) n’ ibikomoka kuri jeratine; ayizingigarase; izindi kore zikomoka ku matungo, hatarimo kore zikozwe muri kaseyine zavuzwe mu cyiciro cya 35.01.

kg 10%

35.04 3504.00.00 Peputone n’ibibikomokaho; ibindi bintu byifitemo poroteyine n’ibibikomokaho, bidafite ahandi hantu byagaragajwe cyangwa biboneka; puderi yagenewe guhisha ibintu, yaba irimo cyangwa itarimo koromiyumu. Degisitirini n’izindi sitace zahinduwe ukundi (nk'intungamubiri zahinduwemo perejeratine cyangwa esita); kore zishingiye kuri izo ntungamubiri, cyangwa kuri degisitirine cyangwa izindi sitace zahinduwe ukundi.

kg 10%

35.05 Digisitirine n’izindi amido zahinduwe (nk’urugero: intungamubiri zahinduwemo perejeratine cyangwa esita); kore zishingiye kuri izo ntungamubiri, cyangwa kuri degisitirine cyangwa izindi sitace zahinduwe ukundi.

136

3505.10.00 -Digisitirine n’izindi amido zahinduwe kg 10% 3505.20.00 -Ubujeni kg 25%

35.06 Kore zateguwe n’ibindi bintu bifatira byateguwe, bidafite ahandi bivugwa cyangwa biri; ibintu bigenewe gukoreshwa nk'ubujeni cyangwa ibintu bifatisha, byateguriwe kudandazwa, bitarengeje uburemere bwite bwa kg 1.

3506.10.00 -Ibicuruzwa bigenewe gukoreshwa nk'ubujeni cyangwa ibintu bifatisha, byateguriwe kudandazwa, bitarengeje uburemere bwite bwa kg 1

kg 25%

-Ibindi: 3506.91.00 --Ibintu bifatanyishwa bikozwe muri polimeri byo mu gice cya

39.01 kugeza ku cya 39.13 cyangwa bikozwe muri kawucukg 25%

3506.99.00 --Ibindi kg 25% 35.07 Anzime; anzime zatunganyijwe zidafite ahandi zivugwa

cyangwa zashyizwe. 3507.10.00 -Reneti n’indi mishonge yazo kg 0% 3507.90.00 -Ibindi kg 0%

137

Umutwe wa 36Ibintu biturika; ibikoresho by’imiriro yo mu birori; ikibiriti; ibitanga imiriro yo mu birori bivanze; ibifatwa n’umuriro vuba

Ibisobanuro byerekeye uyu Mutwe.1. Uyu Mutwe ntureba uruhurirane rw’ibintu bigiye bitandukanye byagaragajwe mu buryo bw’ubutabire bitari ibyavuzwe mu Gisobanuro cya 2 (a) cyangwa (b) gakurikira. 2. Ijambo ‘ibintu bicanwa’ rvugwa mu cyiciro cya 36.06 rikoreshwa gusa kuri: (a) Metarideyide, hegizameta [irenetetaramine n’ibindi bisa na byo, bipfunyikwa (nka tabureti, sitiki n’ibindi bisa na byo) bikoreshwa nk’ibintu bitanga ingufu, ibitanga ingufu byifitemo arukoro, nibitanga ingufu bisa na byo byatunganyijwe neza, bikaba bikomeye cyangwa bikomeye gahoro; (b) Ibisukika cyangwa ibitanga ingufu byashongeshejwe bigahindurwa ibisukika bikuwe muri gaze bishyirwa bu bikoresho bikoreshwa mu kuzuza amasegereti cyangwa ibindi bicanwa bisa na byo kandi bikaba bifite ubushobozi butarenga 300 cm³; na (c) Amatoroshe ya rezine, ibicanwa bitanga urumuri n’ibindi nkabyo.

Icyiciro No.


Ijanisha

36.01 3601.00.00 Za puderi zitanga ingufu. kg 10%36.02 3602.00.00 Ibiturika bindi bitari puderi zitanga ingufu. kg 10%36.03 3603.00.00 Amafizibure arinda impanuka; amafizibure aturika; udupfundikizo

dutanga amajwi cyangwa duturika; ibikoresho bitanga umuriro, ibiturika bikoresha umuriro w’amashanyarazi.

kg 10%

36.04 Za fayaweke, ibishashi by’umuriro bitanga ibimenyetso, za rokete zikoreshwa mu mvura, ibimenyetso byerekana ko ari igihe cy’ibihu byinshi n’ibindi bitanga imiriro.

3604.10.00 -Za fayaweke kg 25%3604.90.00 -Ibindi kg 25%

36.05 3605.00.00 - Imyambi y'ibibiriti, bitari ibyo mu rwego rw'intambi ivugwa mu cyiciro cya 36.04.

kg SI

36.06 Feroseriyumu n’ibindi bintu byikongeza iyo bihuye n'umwuka mu buryo bwose; ibintu by’ibicanwa nk’uko bigaragazwa mu gisobanuro 2 cy’uyu mutwe.

3606.10.00 -Byagenewe gukoreshwa nk’ibicanwa, cyangwa ibisukika cyangwa ibicanwa bikomoka kuri gazi yagizwe amazi igashyirwa mu kintu nk’ibikoreshwa mu gukongeza itabi cyangwa ibindi bisa na byo byo gutanga umuriro bifite igipimo kitarengeje cm³ 300

kg 25%

3606.90.00 -Ibindi kg 25%

138

Umutwe wa 37Ibikoresho byo gufotora cyangwa bya firimi

Ibisobanuro byerekeye uyu Mutwe1. Uyu Mutwe ntabwo ureba ibisigazwa cyangwa ibipampara. 2. Muri uyu Mutwe, ijambo ‘ibirebana no gufotora’ regendanye n’uburyo bukoreshwa mu gufata amashusho, mu buryo buziguye cyangwa se butaziguye, hifashishijwe urumuri cyangwa ibindi bintu bimeze nk’ingufu zikomoka ku rumuri zitagaragara bita radiyasiyo ziba ziri ahantu hatanga urumuri.

Icyiciro No.

No. KodeH.S Igisobanuro cy’uko ibicuruzwa biteye Igipimo fatizo

Ijanisha

37.01 Ibikoresho bifata amafoto n’amafirimi bidashyirwa ku bindi bintu bitari impapuro, ku byapa cyangwa ku bitambaro; amafirimi asohorwa mu kanya gato, yaba ari cyangwa atari mu dupaki.

3701.10.00 -Akoreshwa n’amareyo ya X m² 0% 3701.20.00 -Amafirimi asohorwa mu kanya gato kg 10% 3701.30.00 - Izindi pureyiti n’amafirimi, bifite buri ruhande rwabyo rutarenga 255 mm m² 10%

-Ibindi: 3701.91.00 --Ibitanga amafoto y’ibara (porikorome) kg 10% 3701.99.00 --Ibindi m² 10%

37.02 Amafirimi azinze ariho amafoto atashyizwe ku bindi bintu ibyo ari byo byose bitari impapuro, ku byapa cyangwa ku bitambaro; amafirimi asohorwa mu gahe gato azingiye ku kintu, atashyizwe ku mugaragaro.

3702.10.00 -Akoreshwa n’amareyo ya X m² 0% -Andi mafirimi, atifitemo utwenge, afite ubugari butarenga mm105:

3702.31.00 --Ibitanga amafoto y’ibara (porikorome) u 10% 3702.32.00 --Ibindi, birimo imvange ya haride n' ubutare bwa arija m² 10% 3702.39.00 --Ibindi m² 10%

-Andi mafirimi, atifitemo utwenge, afite ubugari burenga mm 105: 3702.41.00 --Ay’ubugari burenga mm 610 n’uburebure burenga m 200, yagenewe

amafoto y’amabara (porikorome) m² 10%

3702.42.00 --Ay’ubugari burenga mm 610 n’uburebure burenga m 200, atari ayagenewe amafoto y’amabara

m² 10%

3702.43.00 --Ay’ubugari burenga mm 610 n’uburebure butarenga m 200 m² 10% 3702.44.00 --Afite ubugari burengeje mm 105 ariko butarenze mm 610 m² 10%

-Andi mafirimi, yagenewe amafoto y’ibara (porikorome): 3702.51.00 --Ay’ubugari butarenga mm 16 n’uburebure butarenga m 14 m 10%3702.52.00 --Ay’ubugari butarenga mm 16 n’uburebure burenga m 14 m 10%3702.53.00 --Ay’ubugari burenga mm 16 ariko butarenga mm 35 n’uburebure

butarenze m 30, yagenewe kugaragaza amashusho ari manini m 10%

3702.54.00 --Ay’ubugari burenga mm 16 ariko butarenga mm 35 n’uburebure butarenze m 30, andi atari ayagenewe kugaragaza amashusho ari manini

m 10%

3702.55.00 --Ay’ubugari burenga mm 16 ariko butarenga mm 35 n’uburebure burenze m 30

m 10%

3702.56.00 --Abifite ubugari burenze cm 35 m 10%3702.91.00 --Abifite ubugari butarenze cm 16 m 10% 3702.93.00 --Ay’ubugari burenga mm 16 ariko butarenga mm 35 n’uburebure

butarenze m 30 m 10%

3702.94.00 --Ay’ubugari burenga mm 16 ariko butarenga mm 35 n’uburebure burenze m 30

m 10%

3702.95.00 --Ibifite ubugari burenze cm 35 m 10% 37.03 Impapuro zagenewe gusohoreraho amafoto, ibyapa bashyiraho

inyandiko, byatangajwe mu magambo gusa, bitashyizwe ahagaragara.

139

3703.10.00 -Mu bizingo bifite ubugari butarenze cm 610 kg 10% 3703.20.00 -Andi, agenewe ifatwa ry’amafoto y’amabara (polychrome) kg 10% 3703.90.00 -Ibindi kg 10%

37.04 3704.00.00 Ibikoresho basohoreraho amafoto, amafirimi, impapuro, ibyapa bandikaho inyandiko n’ibitambaro, byashyizwe ku isoko ariko bitatunganyijwe neza.

kg 10%

37.05 Ibikoresho basohoreraho amafoto n’amafirimi, byashyizwe ku isoko ariko bitaratunganywa neza, atari amafirimi yafashwe.

3705.10.00 -Ayagenewe gusohorwa kg 10% 3705.90.00 -Ibindi kg 10%

37.06 Amafirimi yafashwe, yashyizwe ku isoko kandi yatunganyijwe neza, yaba yifitemo cyangwa atifitime amajwi.

3706.10.00 -Ay’ubugari bwa mm 35 cyangwa zirenga m 10% 3706.90.00 -Ibindi m 10%

37.07 Imiti mvaruganda bikoreshwa mu gutunganya amafoto (andi atari verini, kore n'andi bisa); amavuta atavanze akoreshwa mu gutunganya amafoto, ashyirwaho ku ngano ipimwe cyangwa ashyirwaho kugira ngo agurishwe mu buryo bwo kudandaza mu buryo ahita akoreshwa ako kanya.

3707.10.00 -Amavuta arinda amafoto urumuri kg 10% 3707.90.00 -Ibindi kg 10%

140

Umutwe wa 38Ibintu binyuranye byo mu nganda z’ubutabire.

Ibisobanuro byerekeye uyu Mutwe1. Uyu mutwe ntureba: (a) Uruhurirane cyangwa ibintu byagaragajwe mu buryo bw’ubutabirehatabariwemo ibi bikurikira: (1) Garafite z’inkorano (Icyiciro cya 38.01); (2) Imiti yica udukoko, imiti yica udusimba two mu bwoko bw’imbeba, imiti yica ibiyege byangiza, imiti yica ibyatsi, ibintu

bibuza ibintu kumera, n’ibindi bintu bigena imikurire y’ibimera, imiti yica udukoko duto n’ibindi bintu bisa na byo, byavuzwe nk’uko bigaragara mu cyiciro cya 38.08;

(3) Ibintu byashyizweho bikoreshwa nk’ibizimyamuriro cyangwa amagerenade ashinzwe kuzimya umuriro (Icyiciro cya 38.13);

(4) Ibikoresho bigaragaza inkomoko y’ibintu byagaragajwe mu Gisobanuro cya 2 gikurikira; (5) Ibintu byagaragajwe mu Gisobanuro cya 3 (a) cyangwa 3 (c) bikurikira;

(b) imvange y’ibinyabutabire n’ibiribwa cyangwa ibindi bintu birebaa n’ibiribwa, by’ubwoko bukoreshwa mu gutunganya ibiribwa n’abantu (biboneka muri rusange mu cyiciro cya 21.06); (c ) Inkamba, itazi n’ibisigazwa ( harimo sirage, izindi zitari sirage z'umwanda, zifitemo ubutare, uburozicyangwa imvange yabyo kandi byujuje ibisabwa mu Gisobanuro cya 3 (a) cyangwa 3 (b) byerekeye Umutwe wa 26 (Icyiciro cya 26.20); (d) imiti (icyiciro 30.03 cyangwa 30.04); cyangwa (e)Za katarisite zakoreshejwe z’ubwoko bukoreshwa mu gucukura amabuye atari ay’agaciro cyangwa bukoreshwa mu gukora uruhurirane nyabutabire rugeze amabuye atari ay’agaciro (Icyiciro cya 26.20), za katarisite zakoreshejwe z’ubwoko bukoreshwa cyane cyane mu kongera gugera ku mabuye y’agaciro (Icyiciro cya 71.12) cyangwa catarisite igizwe n’amabuye cyangwa amabuye agizwe n’imvange y’amabuye abiri cyangwa arenga, ameze nka puderi zikataguye mu buryo buboneye cyangwa goze ziboshye (icyiciro cya XIV cyangwa XV). 2. (a) Ku mpamvu y'umutwe wa 38.22, ijambo “ibintu ndeberwaho byemewe” bivuga ibikoresho by'icyitegererezo biherekejwe

n'icyemezo cyerekana agaciro k'ibintu byemewe, uburyo bwakoreshejwe mu kwerekana ako gaciro n'urwego nyarwo rujyanye n'ako gaciro kandi bikaba ari ingenzi ku mpamvu zo gusesengura, gupima no kugendera kuri ibyo byerekanwa. (b) Hamwe n'irengayobora ku bicuruzwa bivugwa mu Mutwe wa 28 cyangwa 29, mu gushyira mu byiciro ibintu ndeberwaho byemewe, umutwe wa 38.22 uhabwa agaciro kuruta undi mutwe uwo ariwo wose mu rutonde rw'iyitamazina.

3. Icyiciro 38.24 kirebana gusa n’ibikurikira, bigomba gutondekwa muri icyo gice kandi ntihagire ikindi gice bigaragaramo mu Itonde: (a) za kirisitari (zitari ibikoreswa mu kureba) zidapima garama ziri munsi ya 2.5 buri imwe, za ogiside ya manyeziyumu cyangwa za haride ziva muri arikari cyangwa amabuye ya arikarine acukurwa mu butaka; (b) Amavuta ya fuzeri; amavuta ya diperi; (c) Ibikoresho bihanagura umuti w’ikaramu bishyirwa mu dupaki kugira ngo bidandazwe; (c) ibikoresho bikoreshwa mu gushushanya n’ibindi bisukika bishyirwa mu dupaki kugira ngo bidandazwe na (d) Ibikoresho bipima umuriro bikozwe mu ibumba, fizibure (nk' imitemeri ya Segeri).

4. Mu byagiye bicugwa, imyanda yo mu mijyi isobanuye imyanda ikusanywa ikuwe mu mazu y’abantu, amahoteri, amaresitora, ibitaro, amasoko, ibiro, n’ibindi, Ibikubura imihanda n’imyanda y’ ahabera ibikorwa by'ubwubatsi n'inyubako zasenywe. Imyanda yo mu mijyi igizwe muri rusange ibintu by’ubwoko bunyuranye nk’ibikoresho bya parasitike, raba, ibiti, impapuro, imyenda, ibirahuri, ibyuma, ibiribwa, ameza, intebe n’ibitanda n'utubati byangiritse, n'ibindi bintu byangiritse cyangwa byajugunywe. Nyamara ijambo ‘imyanda yo mu mijyi’ ntirirebana n’ibi: (a) Ibikoresho by’abantu ku giti cyabo cyangwa ibintu bitandukanyijwe n’imyanda nk’ imyangda ibikoresho bya parasitike, raba, ibiti, impapuro, imyenda, ibirahuri cyangwa ibyuma na bya bateri byakoreshejwe biboneka mu byiciro birimo urutonde rw’amazina y’ibivugwaho; (b) Imyanda yo mu nganda; (c) Imiti y’ibisigazwa, nk’uko bigaragazwa mu Gisobanuro 4 (k) cy’Umutwe wa 30; cyangwa (d) Ibisigazwa byo kwa muganga, as defined in Note 6 (a) mu bikurikira.

5. Ku birebana n’Icyiciro cya 38.25, siraje z’umwanda bivuze siraje ziva mu bigo bishinzwe gutunganya imyanda itemba iva mu nganda zo mu mijyi kandi hakaba harimo imyanda ibanza gutunganywa, imyanda yakubuwe na siraje zihindagurika. Siraje zihindagurika iyo zikoreshejwe nk’ifumbire mvaruganda ntizishyirwa muri iki gice (Umutwe wa 31). 6. Ku birebana n’Icyiciro cya 38.25, ijambo ‘iyindi myanda’ rikoreshwa ku:

141

(a) imyanda yo kwa muganga, ni ukuvuga imyanda yandujwe n’ibikomoka mu bitaro, aho basuzumira abarwayi, cyangwa ibindi bikorwa bijyanye n’ikiganga, amabagiro y’abarwayi, ubuvuzi bw’amenyo cyangwa ubuvuzi bw’amatungo, biba akenshi byifitemo ibintu bishobora gutera indwara n’ibiva muri za farumasi kandi bisaba uburyo bwihariye bwo kubikoresha (nk’imyambaro yahindanye, za ga bambara mu ntoki zakoreshejwe n’inshinge zakoreshejwe); (b) Imyanda iva mu bisukika; (c) imyanda ikomoka ku bintu bya arukoro, ibisukika, amavuta ya feri n’amavuta abuza ibintu gukonja; na (d) Indi myanda ikomoka ku binyabutabire cyangwa ku bintu byose birebana n’inganda. Nyamara ijambo ‘indi myanda’ ntirirebana n’imyanda yifitemo amavuta ya peterori cyangwa amavuta ava mu butare bwa bitumine (Icyiciro cya 27.10).

Ibisobanuro bijyanye n’aka kiciro. 1. Agace kungirije ka 3808.50 kareba gusa ibicuruzwa by’icyiciro 38.08, harimo kimwe cyangwa byinshi mu bintu bikurikira: aldrin (ISO); binapacryl (ISO); camphechlor (ISO) (toxaphene); captafol (ISO); chlordane (ISO); chlordimeform (ISO); chlorobenzilate (ISO); DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane); dieldrin (ISO, INN); dinoseb (ISO), its salts or its esters; ethylene dibromide (ISO) (1,2-dibromoethane); ethylene dichloride (ISO) (1,2-dichloroethane); fluoroacetamide (ISO); heptachlor (ISO); hexachlorobenzene (ISO); 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN); mercury compounds; methamidophos (ISO); monocrotophos (ISO); oxirane (ethylene oxide); parathion (ISO); parathion-methyl (ISO) (methyl-parathion); pentachlorophenol (ISO); phosphamidon (ISO); 2,4,5-T (ISO) (2,4,5-trichlorophenoxyacetic acid), imyunyu yayo cyangwa esiteri zayo.

2. Ku birebana n’ibivugwa mu kiciro ka 3825.41 na 3825.49, imyanda ikomoka mu bisukika ni imyanda yifitemo ibisukika bikomoka ku binyabuzima bidashobora gukoreshwa nk’uko byagaragajwe nk’ibintu by’ibanze, byaba bigamije cyangwa bitagamije kongera kugera ku bisukika.

Icyiciro No.


Ijanisha

38.01 Garafite z’inkorano, garafite za koroyidare cyangwa semi-koroyidare, ibikoresho bishingiye kuri garafite cyangwa izindi karubone zimeze nk’imitsima, buroke, purate cyangwa ibindi bitakozwe neza.

3801.10.00 -Garafite y’inkorano kg 0% 3801.20.00 -Garafite za koroyidare cyangwa za semi-koroyidare kg 0% 3801.30.00 -Imitsima irimo karubone ikoreshwa ku bintu bya eregitorode n’indi

mitsima imeze nkabyo ikoreshwa gusiga munda y’ifuru kg 0%

3801.90.00 -Ibindi kg 0% 38.02 Karubone zikora cyane, ibintu karemano bikora cyane, umukara

nyamaswa harimo n’umukara nyamaswa wakoreshejwe. 3802.10.00 -Karubone ikora cyane kg 0% 3802.90.00 -Ibindi kg 0%

38.03 3803.00.00 Amavuta ya toro, yaba yaratunganyijwe cyangwa ataratunganyijwe.

kg 0%

38.04 3804.00.00 Rayi z’ibisigazwa zikomoka mu gukora impapuro ziva mu biti, byaba bishongeshejwe cyangwa bidashongeshejwe, bitashyizwemo isukari cyangwa ngo bitunganywe mu buryo bw'ibinyabutabire, harimo sirifonate za riginine ariko hatarimo amavuta ya toro avugwa mu cyiciro cya 38.03.

kg 0%

38.05 Gome, ibiti cyangwa turupentine za sirifate n’andi mavuta ya teripenike aboneka ari uko habayeho disitirasiyo cyangwa ubundi buryo bwo kuyatunganya hifashishijwe ibiti bya koniferi, dipentene zidatunganyijwe, turupentine za sirifate niizindi para-simene zidatunganyijwe, amavuta yo mu biti bya konifere, yifitemo arufa-teripnewore nk'ibintu by’ibanze biyagize.

142

Icyiciro No.


Ijanisha

3805.10.00 -Gome, ibiti cyangwa amavuta ya turupentine za sirifate kg 0% 3805.90.00 -Ibindi kg 0%

38.06 Rozine na za aside ya rezine n’ibibikomokaho byabyo; sipiriti za rezine n’amavuta ya rozine; gome za rani.

3806.10.00 -Rozine na za aside za rezine kg 0% 3806.20.00 -Imyunyu ya rozine iya aside ya rezine cyangwa iy’ibikomoka kuri

rozine cyangwa kuri aside za rezine, ibindi bitari imyunyu ya rizine kg 0%

3806.30.00 -Gome za esiteri kg 0% 3806.90.00 -Ibindi kg 0%

38.07 3807.00.00 Za godoro zikozwe mu biti, amavuta ya za godoro zikozwe mu biti, kerewozote zikozwe mu biti, nafuta zikozwe mu biti, pice zo mu bimera, pici zikoreshwa n'abenzi b’inzoga n’ibindi bikoresho bisa na byo bishiingiye kuri rozine, aside ya rezine cyangwa pici ikomoka ku bimera.

kg 0%

38.08 Imiti yica udukoko, imiti yica udusimba two mu bwoko bw’imbeba, imiti yica ibiyege byangiza, imiti yica ibyatsi, ibintu bibuza ibintu kumera, n’ibindi bintu bigena imikurire y’ibimera, imiti yica udukoko duto n’ibindi bintu bisa na byo, bishyirwa mu dupfunyika cyangwa mu mu dupaki kugira ngo bidandazwe, cyangwa nk’ibikoresho (urugero nk’udushumi twatunganyijwe za sirifire, intambi na za buji n’udushumi tw’ipapuro dufata isazi).

3808.50.00 -Ibicuruzwa bisobanuye mu gace kungirije k'Igisobanuro cya 1 cy'uyu Mutwe

kg 0%

-Ibindi;--Imiti yica udukoko:

3808.91.10 ---Imibumbe ya nafutarene kg 10% 3808.91.20 ---Ibizingo, imisambi birinda imibu, n’ibindi bikoresho bisa na byo

byagenewe gukoreshwa ari uko bitwitswe cyangwa byokejwe kg 10%

---Ibitonyanga bya ayerosoro: 3808.91.31 ----Ibintu bishingiye kuri piretirumu kg 25% 3808.91.39 ----Ibindi kg 10% 3808.91.90 ---Ibindi kg 0% 3808.92.00 --Imiti yica za fengasi kg 0% 3808.93.00 -- Imiti yica ibyatsi, imiti yica imimero,n’ibintu bigena imikurire

y’ibimera kg 0%

3808.94.00 --Imiti yica udukoko duto kg 0% 3808.99.00 --Ibindi kg 0%

38.09 Ibikoresho byagenewe gutunganya ibintu, ibisiga amabara byihutisha isigwa ry’amabara n’ibikoresho (nk’imyambaro n’ibikoresho bitunganya impu mbere yo gusigwa amabara) by’ubwoko bukoreshwa mu kudoda imyambaro, impapuro, impu, cyangwa indi mirimo ijyanye na byo, bidafite ahandi byasobanuwe cyangwa biboneka.

3809.10.00 -Bishingiye ku bintu bikomoka kuri amirase kg 0% -Ibindi: kg 0%

3809.91.00 --Iby’ubwoko bikoreshwa mu gufuma imyenda cyangwa mu mirimo ijyanye na byo

kg 0%

3809.92.00 --Cy'ubwoko bukoreshwa mu nganda z'ibiribwa n'ibinyobwa kg 0% 3809.93.00 --Iby’ubwoko bukoreshwa mu gutunganya impu cyangwa mu mirimo

ijyanye na byokg 0%

143

Icyiciro No.


Ijanisha

38.10 Ibikoresho byagenewe gutunganya ibyuma; furagisi n’ibindi bikoresho bijyanye na byo byagenewe gusudira, gufatanyisha ibyuma; puderi zisudira cyangwa zifatanisha ibyuma n’imitsima igizwe n’ibyuma ndetse n’ibindi bikoresho; ibikoresho by'ubwoko bukoreshwa nka kore bikoreshwa mu gusudira za eregitorode cyangwa rode.

3810.10.00 - Imiti igenewe kurinda ibyuma; amapuderi n’imitsima byagenewe gusudira, gufatanyisha ibyuma bigizwe n’ibyuma n’ibindi bintu

kg 10%

3810.90.00 -Ibindi kg 10% 38.11 Ibikoresho bibuza kwihondaguranaho, ibibuza ogisidasiyo,

ibikumira za gome, ibyongera visikozite, ibikoresho birwanya kwangirika kw’ibintu, n’ibindi bikoresho byagenewe gukoreshwa n’amavuta karemano, (harimo gasorine) cyangwa ku bindi bisukika bikoreshwa kimwe n’amavuta karemano. -Ibikoresho bibuza kwihondaguranaho:

3811.11.00 --Bishingiye ku ruhurirane rw'ubutare bwa ridi kg 10% 3811.19.00 --Ibindi kg 10%

-Ibindi bikoresho byagenewe gukoreshwa n’amavuta atuma imashini zikora neza:

3811.21.00 --Bifite amavuta arimo peterori cyangwa amavuta akomoka ku myunyu ya bitime

kg 10%

3811.29.00 --Ibindi kg 10%3811.90.00 -Ibindi kg 10%

38.12 Imiti ikomeza parasitike; imiti ihindura parasitike ikora kuri kawucu n’ibindi bintu bya parasitike bidafite ahandi byasobanuwe cyangwa biri; imiti irwanya ukwiyongera kwa ogiside n’indi miti ishinzwe kuringanyiza y’ibintu byagenewe kubuza imvange za parasitike guhindagurika (stabilisers).

3812.10.00 -Ibikoreshwa na za agisererateri kg 0%3812.20.00 -Uruhurirane rw’ibikoresho bya parasitike kg 0%3812.30.00 -Imiti irwanya ogiside n’ibindi bigena imikorere y’inyunge byagenewe

kawucu cyangwa parasitike kg 0%

38.13 3813.00.00 Imiti n’ibiturika bikoreshwa na bya kizimyamoto, gerenade zipakiwemo ibintu biturika bizimya umuriro.

kg 0%

38.14 3814.00.00 Ibisukika bikomoka ku binyabuzima na fina, bidafite ahandi byasobanuwe cyangwa biri, ibikoresho bisiga amarangi cyangwa ibikuraho za verini.

kg 0%

38.15 Ibituma habaho reyagisiyo, ibyongera reyagisiyo n’ibikoresho bya katarizeri, bidafite ahandi byasobanuwe cyangwa biri. -Katarisite zishyigikiwe:

3815.11.00 --Na Nikeri cyangwa uruhurirane rwa Nikeri nk’ikintu gikora kg 10%3815.12.00 --N’amabuye y’agaciro cyangwa inyunge y’amabuye y’agaciro

nk’ikintu gikora (active substance) kg 10%


38.16 3816.00.00 Za sima zikoreshwa na refaragitori, imvange y’umucanga, amazi na sima; conkerete n’izindi mvange zisa nka byo, bitari ibyavuzwe mu cyiciro cya 38.01.

kg 0%

38.17 3817.00.00 Za arikiribenzine zivangavanze na arikirinafutarene zivangavanze, bitari ibyavuzwe mu cyiciro cya 27.07 cyangwa icya 29.02.

kg 0%

144

Icyiciro No.


Ijanisha

38.18 3818.00.00 Ibintu by’ubutabire byagenewe gukoreshwa muri elegitoroniki bikozwe bugasire, nk’inkongoro cyangwa andi mashusho nkayo; inyunge z’ibintu by’ubutabire bigenewe gukoreshwa muri elegitoroniki.

kg 10%

38.19 3819.00.00 Amavuta ya feri n'ibindi bintu bisukika byagenewe gukoreshwa mu guhererekanya ibisukika, bitarimo cyangwa birimo amavuta ya peterori cyangwa amavuta akomoka ku mabuye y'agaciro yitwa bitime afite uburemere buri munsi ya 70 %

kg 10%

38.20 3820.00.00 Imvange z’ibirwanya ubutita mu biribwa n’ibisukika birwanya kwibumba kw’ibiribwa.

kg 10%

38.21 3821.00.00 Ibyuma byakorewe korora cyangwa kwita ku binyabuzima bitaboneshwa amaso (hakubiyemo virusi n’ibindi bisa nazo) cyangwa ku nyangingo z’ibihingwa, abantu n’inyamaswa.

kg 0%

38.22 3822.00.00 Ibikoresho bisuzuma cyangwa bipima muri laboratwari bifunitse, cyangwa ibikoresho bisuzuma cyangwa bipima muri laboratwari byatunganyijwe, bindi bitari ibyo mu gice cya 30.02 cyangwa 30.06; ibikoresho ndeberwaho bibifitiye icyemezo.

kg 0%

38.23 Aside y’ibinure ifite karibogisili imwe yo mu nganda; amavuta yayunguruwe muri asidi; ibinyobwa bisindisha bifashe byo mu nganda. -Aside y’ibinure ifite karibogisili imwe yo mu nganda; amavuta yayunguruwe muri asidi:

3823.11.00 --Aside ya sitiyari kg 0% 3823.12.00 --Aside ya Ole kg 0% 3823.13.00 --Aside ifashe iva mu mavuta kg 0% 3823.19.00 --Ibindi kg 0% 3823.70.00 -Ibinyobwa bisindisha bifashe byo mu nganda kg 0%

38.24 Ibintu bifatanya ibikoresho byahawe ishusho runaka n’icyuma cyangwa ibuye byabugenewe; ibintu byo mu butabire n’imvange z’ibintu byo mu nganda z’ubutabire cyangwa izindi zisa nazo (hakubiyemo izigizwe n’imvange z’ibicuruzwa by’umwimerere), bitagize ahandi bigaragazwa cyangwa ngo bishyirwe.

3824.10.00 -Ibintu bifatanya ibikoresho byahawe ishusho runaka n’icyuma cyangwa ibuye byabugenewe

kg 0%

3824.30.00 -Icyuma kitungikanyijwe kirimo karuboni bivangiye hamwe cyangwa kirimo ibintu bifatanya ibyuma

kg 0%

3824.40.00 -Imiti yongerwa mu isima, morutsiye cyangwa beto kg 0% 3824.50.00 -Inkingi z’amazu na beto zitarwanya ubushyuhe kg 0% 3824.60.00 -Soribitoli yindi itari iyo mu gace ka 2905.44 kg 0%

-Imvange irimo ibikomoka kuri harojene bya metani, etani cyangwa propani:

3824.71.00 --Harimo kororofuriworokaruboni (CFCs), yaba irimo cyangwa itarimo hidorokorofuruwokaruboni (HCFCs), perifuruworokaruboni (PFCs) cyangwa hidorofuruworokaruboni (HFCs)

kg 0%

3824.72.00 --Harimo bromokororodifuruworometani, boromotirifuruworometane cyangwa diboromotetarafuruworoetani

kg 0%

3824.73.00 --Harimo idoroboromofiluworokaruboni (HBFCs) kg 0% 3824.74.00 --Harimo hidorokorofuruwokaruboni (HCFCs), haba harimo cyangwa

hatarimo perifuruworokaruboni (PFCs) cyangwa hidorofuruworokaruboni (HFCs), ariko harimo kororofuriworokaruboni (CFCs)

kg 0%

145

Icyiciro No.


Ijanisha

3824.75.00 --Harimo tetarakororire ya karuboni kg 0% 3824.76.00 --Harimo 1,1,1-tirikororoetane (methyl chloroform) kg 0% 3824.77.00 --Harimo boromometane (methyl bromide) cyangwa

boromokororometane kg 0%

3824.78.00 --Harimo perifuruworokaruboni (PFCs) cyangwa hidorofuruworocarubone (HFCs), ariko hatarimo kororofuriworokaruboni (CFCs) cyangwa hidorokorofuruwokaruboni (HCFCs)

kg 0%

3824.79.00 --Ibindi kg 0% -Imvange n’ibyateguwe birimo ogusirane (oguside ya etilene), bifenili irimo boromini zinyuranye (PBBs), bifenili irimo kolorine zinyuranye (PCBs), terifenili irimo kolorine zinyuranye (PCTs) cyangwa fosifati y’inyabutatu (2,3-diboromoporofili):

kg 0%

3824.81.00 --Harimo ogusirani (ogusidi ya etilini) kg 0% 3824.82.00 --Birimo bifeniri irimo kororine zinyuranye (PCBs), terifeniri irimo

kororine zinyuranye (PCTs) cyangwa bifeniri irimo boromini zinyuranye (PBBs)

kg 0%

3824.83.00 --Harimo fosifate tris(2,3-dibromopropyl) -Ibindi:

Kg 0%

3824.90.10 ---Oguside y’ikijuju na oguside yirabura (ivu rya porombi) kg 0% 3824.90.90 ---Ibindi kg 0%

38.25 Ibisigazwa by’inganda z’ubutabire cyangwa izindi zisa nazo, zitagize aho zigaragazwa cyangwa zishyirwa, ibisigazwa by’imigi; imyanda ya za ruhurura; ibindi bisigazwa byagaragajwe mu gisobanuro cya 6 cy’uyu Mutwe.

3825.10.00 -Ibishingwe by’imigi kg 25% 3825.20.00 -Imyanda ya ruhurura kg 25% 3825.30.00 -Ibisigazwa by’amavuriro kg 25%

-Ibisigazwa by’inywalizinga (solvent) : 3825.41.00 --Bongeyemo harojene kg 25% 3825.49.00 --Ibindi kg 25% 3825.50.00 -Ibisigazwa by’amazi arinda ibyuma gusaza, amazi yoroshya ibyuma,

amazi ya feri n’amazi arinda gukonjarara kw’ibiribwa kg 25%

-Ibindi bisigazwa bikomoka ku nganda z’ubutabire cyangwa izindi zisa nazo:

3825.61.00 --Imiti ifasha ibintu bigizwe ahanini n'ibintu bifite ubuzima bidahinduka ukundi (stabirisers)

kg 25%


146

ICYICIRO VIIPARASITIKI N'IBIYIKOMOKAHO; KAWUCU N'IBIKORESHO BIYIKOMOKAHO

Ibisobanuro byerekeye iki Gice1. Ibicuruzwa byakusanyirijwe hamwe by’ubwoko bubiri cyangwa burenze, bimwe ukwabyo cyangwa byose bibarizwa muri iki cyiciro bigamije kuvangirwa hamwe kugira ngo haboneke igicuruzwa cyo mu cyiciro VI cyangwa VII, bigomba gutondekwa mu cyiciro kijyanye n’icyo gicuruzwa, icya ngombwa ni uko ibibigize bigomba: (a) Hagendewe ku buryo byagaragajwe, kuba bishobora kumenyekana ku buryo bworoshye ko bizakoresherezwa hamwe bitabanje kongera gupakirwa; (b) Byamurikiwe hamwe; na (c) Byoroshye kumenyekana, hagendewe ku buryo biteye cyangwa ku bipimo byashyizwemo, bigenda byuzuzanya. 2.Uretse ibicuruzwa byo mu gice cya 39.18 cyangwa 39.19, parasitiki, kawucu , n’ibicuruzwa bikorwamo, bishushanyijeho imitako, inyuguti cyangwa amashusho, bidahita bikoreshwa nk’ibicuruzwa byo mu rwego rw’ibanze bibarirwa mu mutwe wa 49.

Umutwe wa 39Parasitiki n'ibiyikomokaho

Ibisobanuro byerekeye uyu Mutwe.1. Muri iri tonde ijambo “parasitiki” rivuga ibikoresho byo mu bice kuva kuri 39.01 kugeza kuri 39.14 bishobora cyangwa byashoboye gukorwa ako kanya hegeranyijwe utuntu twinshi cyangwa ikorwa ryabyo ryagizwemo uruhare n’ingufu zo hanze (akenshi ubushyuhe, umwuka n’inywalizinga (solvent) mu gihe bibaye ngombwa cyangwa icyuma gihindura plasitiki) bahindura ishusho, bahonda, basohora mu iforomo, bakaraga n’indi mirimo yo kugiha ishusho iboneka nyuma yo kwigizayo ingufu zo hanze. Mu itonde ijambo “parasitiki”bivuga aba indodo zakomejwe n’ubutabire. Nyamara, iri jambo ntirikoreshwa ku bikoresho bikoze mu ndodo byo muri Gice cya XI. 2. Uyu mutwe ntureba: (a) Imvange z’ibicuruzwa byoroshya ukwikubanaho kw’ibyuma byo mu gice 27.10 cyangwa 34.03; (b) Ibishashara byo mu gice 27.12 cyangwa 34.04; (c) inyunge z'ibintu nyabuzima bisobanurwa ku buryo butandukanye mu buryo bw’ubutabire (Umutwe 29); (d) Eparini cyangwa imyunyu yayo (icyiciro 30.01); (e) Imvange z’ibisukika (bindi bitari Kolodiyo) bigizwe n’ibicuruzwa ibyo ari byo byose bigaragazwa mu bice kuva kuri 39.01 kugeza kuri 39.13 mu inywalizinga (solvent)) y’ibintu nyabuzima biyonga mu gihe uburemere bw’inywalizinga burenza 50 % by’uburemere bw’imvange y’ibisukika (icyiciro 32.08); ibyuma bitera kashe bivugwa mu gice cya 32.12; (f) Ibice bigaragara by’ibintu nyabuzima bigikora cyangwa imvange zivugwa mu gice cya 34.02; (g) Kole ivanze cyangwa kole itarimo amazi (icyiciro 38.06); (h) inyongera zatunganyijwe z’amavuta acukurwa (hakubiyemo n’amavuta ya moteri) cyangwa ibindi bisukika bikoreshwa nk’amavuta acukurwa (icyiciro 38.11); (ij) Ibisukika bitanga ingufu bikozwe muri poligilikoli, silikoni cyangwa izindi porimeri zo mu mutwe wa 39 (icyiciro 38.19); (k) ibikoresho bisuzuma cyangwa bipima muri laboratwari bifunitse muri palasitike (icyiciro 38.22); (l) Kawucu yakorewe mu ruganda rw’iby’ubutabire, nk’uko isobanurwa ku mpamvu runaka, cyangwa ibicuruzwa bijyanye nayo; (m) Ibikoresho byicarwaho cyangwa bitwara indogobe (icyiciro 42.01) cyangwa amasanduku, ibikapu, udukapu two mu ntoki cyangwa ibindi bivugwa mu gice cya 42.02; (n) Imisatsi n’ibikorehso byo mu buboshyi cyangwa ibindi bicuruzwa bivugwa mu mutwe wa 46; (o) Ibitwikira inkuta bivugwa mu gice cya 48.14; (p) Ibicuruzwa biri mu Gice cya XI (ibicuruzwa by'imyenda); (q) Ibicuruzwa biri mu Gice cya XII (nk'urugero , inkweto , Ibitwikira umutwe , imitaka , imitaka y’izuba , inkoni zigenderwaho , ibiboko , ibiboko bisanzwe n'iby'amafarasi cyangwa ibice bisimbura ibishaje); (r) Ibikomo bivugwa mu gice cya 71.17; (s) Ibicuruzwa bivugwa mu Gice cya XVI (amamashini n’ibikoresho bikoresha ingufu z’amashanyarazi cyangwa bikoreshwa n’abantu); (t) Ibice by’indege cyangwa ibinyabiziga biri mu Gice cya XVII;

147

(u) Ibicuruzwa bivugwa mu mutwe wa 90 (nk’urugero, indorerwamo z’amaso, ibizingiti by’indorerwamo, ibikoresho byo gushushanya); (v)Ibicuruzwa byo mu mutwe wa 91 (nk'urugero, amasaha yo munzu cyangwa udusanduku tw’amasaha); (w) Ibicuruzwa bivugwa mu mutwe wa 92 (nk'urugero, ibikoresho bya muzika cyangwa ibice byabyo); (x) Ibicuruzwa byo mu mutwe wa 94 (urugero, ibikoresho byo mu nzu, amatara n'ibikoresho bitanga urumuri, amazu agizwe n’ibice biteranywa byakozwe mbere); Ibicuruzwa byo mu mutwe wa 95 (urugero, ibikinisho by'abana, udukino, ibikoresho bya ngombwa bya siporo); (z) Ibicuruzwa bivugwa mu mutwe wa 96 (nk'urugero, Uburoso, amapesi, ibifungo, ibisokozo, umuseke cyangwa ikirindi by’inkono z’itabi, udukoresho bafashamo itabi n’ibindi bisa na byo, ibice bya teremusi n’ibindi nkabyo, amakaramu, amakaramu y’ibiti). 3. Icyiciro cya 39.01 kugeza kuri 39.11 bigenewe gusa ibicuruzwa byo mu bwoko bwakorewe mu nganda z’ubutabire, biboneka muri ibi byiciro: (a) Poliyofini y’inyungikanyo isukika irimo munsi ya 60% by’ubunini byashyuhijwe kugera kuri 300°C, nyuma yo guhindurwa muri milibari 1,013 mu gihe hakoreshejwe iyungurura rikoresheje ingufu z’umwuka zigereranyije (ibice 39.01 na 39.02); (b) Ubujeni bwo mu bwoko bwa kumaroni-indini, butarimo porimeri nyinshi (icyiciro 39.11); (c) Izindi porimeri z’inyungikanyo zifite nibura inite 5 za monomeri; (d) Silikoni (icyiciro 39.10); (e) Risoli (icyiciro 39.09) n’izindi pereporimeri. 4. Ijambo koporimeri rikubiyemo porimeri zose zitagira inite nimwe ya monomeri itanga 95% cyangwa kurenza by’uburemere bwose bwa porimeri. Ku bw’uyu mutwe, keretse bihindutse bikurikije aho igicuruzwa kibarizwa, coporimeri (hakubiyemo ibicuruzwa bihuza cyangwa byongerwamo ibintu byinshi, koporimeri zafatanyirijwe hamwe mu mapaki n’izibumbiye hamwe) na polimeri zivangavanze bigomba gutondekwa mu gice kigizwe na polimeri z’iyo inite ya komonomeri isumbya uburemere izindi inite za komonomeri zirimo. Ku mpamvu z’iki gisobanuro, inite za komonomeri zo muri polimeri zibarizwa mu gice kimwe zigomba gufatirwa hamwe. Mu gihe nta inite ya komonomeri isumba izindi, imvange za koporimeri cyangwa polimeri, mu gihe ibi bibaye, zigomba gutondekwa mu gice kiza mu mubare y’inyuma ku rutonde muri izo zose bihuje agaciro. 5. Porimeri yahinduwe mu buryo bw’ubutabire, ni ukuvuga inyongera zashyizwe mu ruhererekane rwa polimeri y’ibanze ruhindurwa n’impinduka zijyanye n’ubutabire, bigomba gutondekwa mu gice kigenewe polimeri itahinduwe. Iri tegeko ntirireba koporimeri yafatanyirijwe hamwe. 6.- Mu byiciro kuva kuri 39.01 kugeza kuri 39.14, ijambo ‘imiterere y'ibanze’ rikoreshwa gusa muri ubu buryo: (a) ibisukika n’ibifatanye butsima, hakubiyemo udufufu dukwirakwiye mu mazi tutayonze (imvange y’ibisukika bidahuje ubwoko) n’imvange z’ibisukika; (b) Amaburoke y’amashusho adasa, ibibumbe by’isukari, amafu (hakubiyemo n’amafu aseye), impeke, intimatima n’ibindi bisa na byo bifungiye hamwe. 7. Icyiciro 39.15 ntikireba ibisigazwa, ibishishwa n’ibipampara bya parasitiki byahinduriwe imiterere y’ibanze (ibice 39.01 kugeza kuri 39.14). 8. Ku mpamvu z’icyiciro 39.17, ijambo amatiyo, risobanura ibicuruzwa bifite umwobo, byaba ibicuruzwa byarakorewe mu ruganda ku buryo bw’icyiciro cyangwa ku buryo burangiye, byo mu bwoko bukoreshwa mu kuyobora cyangwa gukwirakwiza gaze cyangwa ibisukika (nk'urugero, amatiyo asukira mu busitani amatiyo afite afite utwenge). Iri jambo risobanura kandi udufunga sosiso n’ikora ry’amatiyo mu bintu birambuye. Nyamara, uretse ibimaze kuvugwa, ibikasemo hagati aho kuba uruziga, kugira ishusho y’igi, urukiramende (bifite uburebure butarenze inshuro 1.5 z’uburebure bwose) cyangwa mu ishusho y’ikinyampande ndinganire ntibigomba gufatwa nk’amatiyo ahubwo nk’andi mashusho. 9. Ku mpamvu z’icyiciro 39.18, ijambo ibitwikira inkuta n’amadari bya parasitiki rikoreshwa ku bizingo bifite ubugari butari munsi ya santimetero 45, bigenewe gutaka inkuta cyangwa amadari, bigizwe na parasitiki ikwikiye mu kintu icyo ari cyo cyose bindi bitari impapuro, ibisize parasitiki (ku mubyimba w’inyuma) bisennye, bitatswe, bitewe amabara, bitatse n’irangi cyangwa bitatse ku bundi buryo. 10. Mu cyiciro cya 39.20 na 39.21, ijambo ibyomekwa, indambure, ibisigwa ku kintu, indambure n’ibizingo rikoreshwa gusa ku byomekwa, indambure, ibisigwa ku kintu, indambure n’ibizingo (bindi bitari ibyo mu mutwe wa 54) no ku maboloki y’amashusho ngero anyuranye, byaba byansitseho cyangwa bikozwe ku mubyimba, bikase cyangwa bidakase mu mashusho y’urukiramende (harimo na kare) ariko bitagize ukundi bitunganywa (n’ubwo igihe bikaswe gutyo bigomba kuba byahita bikoreshwa). 11. Icyiciro cya 39.25 kireba gusa ibicuruzwa bikurikira, bitari ibicuruzwa bivugwa aho ariho hose mu bice byo mu Mutwe wa II:

148

(a) Ibigega bibika amazi, amatanki (hakubiyemo amatanki y’ubwiherero), ibigega binini by’amazi n’ibindi bigenewe ububiko birengeje litiro 300; (b) Ibikoresho by’ubwubatsi, nk'urugero, iby’icyiciro cyo hasi cy’inzu, inkuta cyangwa ibyumba, idari cyangwa ibisenge; (c) imiyoboro y’amazi n’ibiyifunga; (d) Inzugi, amadirishya, amakadiri n'imiryango byazo (e) Baliko, imikwege itaka uruzitiro, inzitiro, inzugi z’uruzitiro n’ibindi bisa na byo; (f) Amapata, inyegamo z'amadirishya (hakubiyemo inyegamo zikururwa mu kuyafunga no kuyafungura) n'ibindi bicuruzwa nka byo cyangwa ibice byabyo (g) imbaho nyinshi zitondetse zigomba gufatanywa ngo zikoreshwe ingazi , nk'urugero, mu mabutike, mu masarumara, mu mangazini y’ibyuma; (h) Imitako y’abanyabugeni, nk'urugero, udutiyo, idari y’umubumbe, inzu z’inuma; na (ij) Ibice n’ibibifunga bigenewe gufatanywa mu nzugi cyangwa ku nzugi, ingazi, inkuta cyangwa ibindi bice by’inyubako, nk'urugero, ibifungo, ibifashi, utwuma dufatanya ibintu, ibifatishwamo ibikoresho runaka, imikwege imanikwaho amasume, ibirinda utuzimyamuriro n’udusahani turinda ibindi bikoresho.

Ibisobanuro bijyanye n’aka kiciro. 1. Mu gice icyo aricyo cyose cy’uyu mutwe, Porimeri (hakubiyemo na koporimeri) zahinduwe mu buryo bw’ubutabire zigomba gutondekwa hagendewe ku mategeko akurikira: (a) Ahari agace kitwa “ibindi”mu ntonde zimwe

-1 Igicuruzwa cyo mu gace ka polimeri gitangizwa na poli (nk'urugero, poliyetilini na poliyamidi-6,6) gisobanura ko ibigize inite ya monomeri cyangwa inite za monimeri by’icyitwa polimeri bifatiwe hamwe bigomba gutanga 95% cyangwa hejuru yayo by’uburemere bw’ibikubiye muri polimeri byose. -2 Koporimeri zavuzwe mu duce 3901.30, 3903.20, 3903.30 na 3904.30 zigomba gutondekwa muri utwo duce, icya ngombwa ni uko inite za komonomeri z’icyitwa Koporimeri zitanga 95% cyangwa kurenza by’uburemere bwose bw’ibigize polimeri. -3 Porimeri zahinduwe mu buryo bw’ubutabire zigomba gutondekwa mu kandi gace kitwa ‘ibindi’, icyangombwa ni uko porimeri zahinduwe mu buryo bw’ubutabire zitaboneka by’umwihariko mu kandi gace. -4 Porimeri zitujuje ibisabwa muri (1), (2) cyangwa (3) haruguru, zigomba gutondekwa mu gace ko mu ruhererekane rw’uduce dusigaye twerekeye polimeri z’iyo inite ya monomer irusha ibiro izindi inite zose za komonomeri. Kubera iyi mpamvu, inite za monomeri zigize porimeri zibarizwa mu gace kamwe zigomba gufatirwa hamwe. Ibigize inite za komonomeri ya porimeri mu ruhererekane rw’uduce twitaweho bigomba kugereranwa.

(b) Ahatari agace kiswe ‘Ibindi’ mu ruhererekane rumwe: (1) Porimeri zigomba gutondekwa mu gace karebana na Porimeri z’iyo inite ya monomeri irusha uburemere indi inite ya monomeri iyo ari yo yose. Kubera iyi mpamvu, inite za monomeri zigize porimeri zibarizwa mu gace kamwe zigomba gufatirwa hamwe. Ibigize inite za komonomeri ya porimeri mu ruhererekane rwitaweho bigomba kugereranwa. (2) Porimeri yahinduwe mu buryo bw’ubutabire igomba gutondekwa mu gace kagenewe polimeri idahinduye. Imvange za porimeri zigomba gutondekwa mu gace kamwe na porimeri bihuje inite za monomeri ku rugero rumwe.

2. - Ku mpamvu z’agace 3920.43, ijambo ibihindura parasitiki rikubiyemo ibihindura parasitiki by’inyongera.

Icyiciro No.


Ijanisha

I. IMITERERE Y'IBANZE39.01 Porimere ya etirene, mu miterere y’ibanze.

3901.10.00 -Poriyetirene ifite ubukomere bwihariye bufite nibura 0.94 kg 0% 3901.20.00 -Poriyetirene ifite uburemere bwihariye bwa 0.94 cyangwa

burenzekg 0%

3901.30.00 -Koporimeri ya asetate etireneviniri kg 0% 3901.90.00 -Ibindi kg 0%

39.02 Porimeri ya poropirene cyangwa y'izindi orefini, mu miterere ibanza.

3902.10.00 -Poriporopirene kg 0% 3902.20.00 -Porisobitirene kg 0% 3902.30.00 -Koporima ya poropirene kg 0%

149

Icyiciro No.


Ijanisha

3902.90.00 Ibindi kg 0% 39.03 Porimeri ya sitirene, mu miterere ibanza.

-Porisitirene: 3903.11.00 --Ikweduka kg 0% 3903.19.00 --Ibindi kg 0% 3903.20.00 -Koporimere za sitirene-akirironitirire kg 0% 3903.30.00 -Acrylonitrile-butadiyene Koporimeri za sitirene (ABS) kg 0% 3903.90.00 -Ibindi kg 0%

39.04 Porimere za kororide ya viniri cyangwa izindi orefini zikozwe mu ruziga, mu miterere ibanza.

3904.10.00 -Pori (kororide ya viniri), itavanze n'ikindi kintu icyo aricyo cyose kg 0% -Indi poli (vinire kororire):

3904.21.00 --Itahinduwe parasitiki kg 0%3904.22.00 --Yahinduwe parasitiki kg 0%3904.30.00 -Vinire kororire koporimeri za vinire asetate kg 0%3904.40.00 -Izindi koporimeri za kororire ya vinire kg 0%3904.50.00 -Porimeri za kororire ya viniridine kg 0%

-Firiworoporimeri : 3904.61.00 --Poritetarafiriworoetirini kg 0% 3904.69.00 --Ibindi kg 0% 3904.90.00 -Ibindi kg 0%

39.05 Porimeri za vinire asetate (vinire asetate) cyangwa izindi vinire esiteri (vinire esters) zikiri umwimerere; izindi vinire Porimeri zikiri umwimerere -Poli (vinire asetate):

3905.12.00 --Iri mu buryo bw’amazi kg 10% 3905.19.00 --Ibindi kg 10%

-Vinire koporimeri za aside ya asiti 3905.21.00 --Koporimeri ya asetate etireneviniri kg 10% 3905.29.00 --Ibindi kg 10% 3905.30.00 -Poli(Vinyl alcohol), yaba irimo cyangwa itarimo amatsinda ya

aside itahinduwe amazi kg 10%

-Ibindi: 3905.91.00 --Porimeri za akiririne (acyclic polimeri) zikiri umwimerere kg 10% 3905.99.00 --Ibindi kg 10%

39.06 Polimeri za akirire (Acrylic polymers) mu buryo bw’ibanze. 3906.10.00 -poli(metili metakirilati) kg 10% 3906.90.00 -Ibindi kg 10%

39.07 Poliyasetali, izindi poliyeteri n’ubujeni bwa epogisidi, zikiri umwimerere; Polikarubonati, ubujeni bwa alikidi, poliyalilesteri n’izindi poliyesiteri, z’umwimerere.

3907.10.00 -Poriyasitari kg 0%3907.20.00 -Izindi poriyeteri kg 0%3907.30.00 -Ubujeni bwa epogiside kg 0%3907.40.00 -Porikarubonate kg 0%3907.50.00 -Ubujeni bwa arikide kg 0%3907.60.00 -Poli(etilene terefutalate) kg 0%3907.70.00 -Poli (aside ikomoka ku mata) kg 0%

-Izindi poriyesiteri: 3907.91.00 --Zitinitswe kg 10% 3907.99.00 --Ibindi kg 10%

150

Icyiciro No.


Ijanisha

39.08 Polimide mu miterere y'ibanze3908.10.00 Poliyamide-6, -11, -12, -6, 6, -6, 9, -6, 10 cyangwa -6, 12 kg 0% 3908.90.00 Ibindi kg 0%

39.09 Ubujeni bw'amino (amino-resins), ubujeni bwa fenoro na za poriyuretane bikiri umwimerere.

3909.10.00 -Ubujeni Ire (urea); ubujeni bwa tiyo-ire (thiourea) kg 10% 3909.20.00 -Ubujeni bwa melamine kg 10% 3909.30.00 -Ubundi bujeni-amino kg 0% 3909.40.00 -Ubujeni bwa fenolo: kg 0% 3909.50.00 -Poliyuretani kg 10%

39.10 3910.00.00 Za sirikone zikiri umwimerere. kg 0% 39.11 Ubujeni bw'amavuta ya peteroli n'ubujeni bwa “kumarone

indene” (coumarone-indene), za poriteripeni, za porisirifide, za poriserifone n'ibindi bicuruzwa byagaragajwe mu gisobanuro cya 3 kuri uyu mutwe bikaba ntahandi byagaragajwe cyangwa byashyizwe, kandi bikaba bikiri umwimerere.

3911.10.00 -Ubujeni bwa peterori, kumaroni, indini cyangwa ubujeni na politeipene bya kumaroni-indini

kg 0%

3911.90.00 -Ibindi kg 0% 39.12 Selilozi n'ibibikomokaho by'ubutabire, bitigeze bigaragazwa

cyangwa byashyizwe, mu miterere y'ibanze. -Asetate za seriroze:

3912.11.00 --Itagizwe parasitiki kg 0%3912.12.00 --Yagizwe parasitiki kg 0%3912.20.00 -Seriroze Nitarate (harimo colodiyo) kg 0%

-Seriroze eteri : 3912.31.00 --Sarubogusimeiliselilozi n'imyunyu yayo kg 0% 3912.39.00 --Ibindi kg 0% 3912.90.00 -Ibindi kg 0%

39.13 Porimeri z'umwimerere (urugero: aside iva kuri alijine) na polimeri zahinduwe ukundi (proteyine zongerewe ingufu n'ibindi bintu by’ubutabire bikomoka kuri kawucu) bikaba nta handi byagaragajwe cyangwa byashyizwe, kandi bikaba bikiri umwimerere

3913.10.00 -Aside iva kuri alijine, imyunyu n’esiteri zayo kg 0% 3913.90.00 -Ibindi kg 0%

39.14 3914.00.00 Igishumi cy’icyuma gihererekanya atome zitanga ingufu' bifatiye kuri porimeri zivugwa mu bice Kuva kuri 39.01 kugeza kuri 39.13, by’umwimerere.

kg 0%

II. IBISIGAZWA, IBISHISHWA N’IBIPAMPARA, IBICURUZWA BYAKOZWE BITANOZE

39.15 Ibisigazwa, ibishishwa n’ibipampara bya parasitiki. 3915.10.00 -Bya polimeri ya etilene kg 0% 3915.20.00 -Bya porimere za sitirene kg 0% 3915.30.00 -Bya polimeri za kororire ya vinire kg 0% 3915.90.00 -By’izindi parasitike kg 0%

39.16 Utudodo duto nyakamwe dufite umubyimba utarenze mm 1, uduhombo duto duhese duhuza ibindi bihombo bifite umubyimba muto, utwuma duto duteye nk'inkoni, byaba bifite umubiri waranogerejwe cyangwa utaranogerejwe ariko

151

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Ijanisha

bitanogerejwe ukundi, byose bikaba bikoze muri parasitiki 3916.10.00 -Ya polimeri ya etilene kg 0% 3916.20.00 -Bya polimeri za kororire ya vinire kg 0% 3916.90.00 -By’izindi parasitike kg 0%

39.17 Impombo, amatiyo, imipira mireremire yo kujyana amazi, n'ibindi bikoresho bicomekwaho (urugero: uduce tunyuranye duhuza impombo n'amatiyo) bikoze muri palasitiki.

3917.10.00 -Imigozi ikomeye ikorwa mu mara y’inyamaswa (udukope twa sosiso) ya poroteyine zakomejwe cyangwa ibikoresho bikozwe muri seriroze

kg 0%

-Ibitembo bikomeye: 3917.21.00 --Bya polimeri ya etilene kg 25% 3917.22.00 --Bya polimeri za poropilene kg 25% 3917.23.00 --Bya polimeri za kororire ya vinire kg 25% 3917.29.00 --By’izindi parasitike kg 25%

-Ibindi bitembo: 3917.31.00 --Impombo zidegadega, ibitembo n'ibitembo bya parasitike bifite

igipimo cyo kwihanganira kudaturika cya 27.6 MPakg 25%

3917.32.00 --Ibindi, bitongerewe ingufu cyangwa bihujwe ukundi n'ibindi bintu, nta bikoresho

kg 25%

3917.33.00 --Ibindi, bitongerewe ingufu cyangwa bihujwe ukundi n'ibindi bintu biherekejwe n'ibikoresho

kg 25%

3917.39.00 --Ibindi kg 25% 3917.40.00 --Ibice byabyo kg 25%

39.18 Amatapi akoze muri parasikiki, ari ayifatisha cyangwa atifatisha, yaba ari mu bizingo cyangwa zikozwe nk’udukaro, tapi zishyirwa ku nkuta cyangwa ku idari nkuko bisobanuwe mu nyandiko ya nimero 9 yo muri uyu mutwe.

3918.10.00 -Bya polimeri za kororire ya vinire kg 25% 3918.90.00 -By’izindi parasitike kg 25%

39.19 Ibyuma birambuye byifatisha, amabati, ibizinze, udushumi n’ibindi biri mu buryo bushashe bikozwe muri aruminiyumu cyangwa ubundi butare, byaba bizinze cyangwa bitazinze

3919.10.00 -Mu bizingo bifite ubugari butarenze cm 20 kg 10% -Ibindi:

3919.90.10 ---Mu bizingo bifite ubugari burenze cm 100, bidateye amabara kg 10% 3919.90.90 ---Ibindi kg 25%

39.20 Ibindi bintu birambuye, bishashe, ibizinze, iby'udushumi n'ibiteye ukundi bikoze muri parasitiki bigizwe n'udupande tugerekeranye, byunganiwe cyangwa bifatanyijwe n'ibindi. -Bya porimere za etirene:

3920.10.10 ---Bidashushanyijeho kg 10% 3920.10.90 ---Ibindi kg 25%

-Bya porimere za poropirene: 3920.20.10 ---Bidashushanyijeho kg 10% 3920.20.90 ---Ibindi kg 25%

-Bya porimere za sitirene: 3920.30.10 ---Bidashushanyijeho kg 10% 3920.30.90 ---Ibindi kg 25%

-Bya porimere za kororide viniri: --Zirimo ku buremere butari munsi ya 6% za purasitisayiza:

152

Icyiciro No.


Ijanisha

3920.43.10 ---Bidashushanyijeho kg 10% 3920.43.90 ---Ibindi kg 25% 3920.49.00 --Ibindi kg 25%

-Za Porimere za akiririke: --Ya pori (metakirirete ya metiri)


--Ibindi: 3920.59.10 ---Bidashushanyijeho kg 10% 3920.59.90 ---Ibindi kg 25%

-Za porikarubonate, rezine ya arikide, esiteri ya poriyariri cyangwa izindi poriyesiteri: --Za porikarubonate:


--Za pori(etirene terefutarete) 3920.62.10 ---Bidashushanyijeho kg 10%3920.62.90 ---Ibindi kg 25%

--Za poriyesiteri zitaremereye: 3920.63.10 ---Bidashushanyijeho kg 10%3920.63.90 ---Ibindi kg 25%

--Z’izindi poriyesiteri: 3920.69.10 ---Bidashushanyijeho kg 10%3920.69.90 ---Ibindi kg 25%

-Za seriroze cyangwa bizikomokaho byo mu buryo bw’ubutabire: --Za seriroze zivuguruwe:

3920.71.10 ---Bidashushanyijeho kg 10%3920.71.90 ---Ibindi kg 25%

--Za acetate za seriroze: 3920.73.10 ---Bidashushanyijeho kg 10%3920.73.90 ---Ibindi kg 25%

--Z’ibindi bikomoka kuri seriroze: 3920.79.10 ---Bidashushanyijeho kg 10%3920.79.90 ---Ibindi kg 25%

- Z’izindi parasitiki:--Za pori (bitirari ya viniri):


--Za poriyamide: 3920.92.10 ---Bidashushanyijeho kg 10%3920.92.90 --Ibindi kg 25%

--Za aminorezine: 3920.93.10 ---Bidashushanyijeho kg 10%3920.93.90 ---Ibindi kg 25%

--Za rezine za fenoro: 3920.94.10 ---Bidashushanyijeho kg 10%3920.94.90 ---Ibindi kg 25%

--Z’izindi parasitiki: 3920.99.10 ---Bidashushanyijeho kg 10%

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Icyiciro No.


Ijanisha

3920.99.90 ---Ibindi kg 25%39.21 Utundi duhwahwari, udushumi, bikoze muri parasitiki,

-Ingirangingo: --Za porimere za sitirene


--bya polimeri za kororire ya vinire3921.12.10 ---Bidashushanyijeho kg 10%3921.12.90 --Ibindi kg 25%

--Za poriyuretane 3921.13.10 ---Bidashushanyijeho kg 10%3921.13.90 ---Ibindi kg 25%

--Za seriroze zivuguruwe: 3921.14.10 ---Bidashushanyijeho kg 10%3921.14.90 ---Ibindi kg 25%

--Ibikoresho bikoze muri parasitiki 3921.19.10 ---Bidashushanyijeho kg 10%3921.19.90 ---Ibindi kg 25%3921.90.00 -Ibindi kg 25%

39.22 Ibikarabiro, bikarabiro bikoresha amazi ava hejuru, amabesani yo kogeramo, utubase duto bifashisha mu gusukura imyanya y'ibanga y'umubiri w'umuntu (bidets), utugunguru tumanikwa mazi arimo akamanukana ingufu, n'indi bikoresho kabyo by'isuku, bikozwe muri palasitiki

3922.10.00 -Imivure ya kizungu biyuhagiriramo, dushi, amabase bakarabiramo intoki, n'amabase bogerezamo ibintu

kg 25%

3922.20.00 -Imisarani bicaraho n’imipfundikozo yayo kg 25%3922.90.00 -Ibindi kg 25%

39.23 Ibicuruzwa bikoreshwa mu gutwara cyangwa gupakira ibicuruzwa bikozwe muri palasitiki, imifuniko, imipfundikizo, n'ibindi bikoresho bikoreshwa mu gupfundikira bikozwe muri palasitiki

3923.10.00 -Ibikarito, ibisanduku bikoze mu byuma n’ibikoze mu mbaho n’ibindi biteye nka byo

kg 25%

-Amagunira n’imifuka (harimo n’imitemeri): 3923.21.00 --ya polimeri ya etilene kg 25% 3923.29.00 --By’izindi parasitike kg 25% 3923.30.00 -Bomboni, amacupa, amateremusi n’ibindi bicuruzwa bisa na byo kg 25% 3923.40.00 -Ibizingo, ibidongi by’indodo, n’ibindi bisa na byo bazingaho

indodo kg 10%

-Ibifuniko n'ibindi bintu bikoreshwa mu gufunga amacupa n'ibindi:

3923.50.10 --Ibyinjizwamo ibindi kg 10% 3923.50.90 --Ibindi kg 25%

-Ibindi: 3923.90.10 ---Ibikoresho bafungamo imiti birimo ubusa kg 0% 3923.90.20 ---Udutiyo twa parasitiki bafungamo umuti w’amenyo, amavuta

yo kwisiga n’ibindi bicuruzwa bisa na byo kg 10%

3923.90.90 ---Ibindi kg 25% 39. 24 Ibikoresho byo kumeza, ibikoresho byo mu cyikoni, nibindi

bikoresho bikenerwa mu rugo ndetse n'ibikoresho by'isuku

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Icyiciro No.


Ijanisha

bikoze muri palasitiki. 3924.10.00 -Ibikoresho byo ku meza n’ibikoresho byo mu gikoni kg 25% 3924.90.00 -Ibindi kg 25%

39.25 Ibikoresho by'ubwubatsi bikoze muri parasitiki bitagize aho bigaragazwa cyangwa ngo bishyirwe.

3925.10.00 -Ibigega bibika amazi, amatanki (hakubiyemo amatanki y’ubwiherero), ibigega binini by’amazi n’ibindi bigenewe ububiko birengeje litiro 300

kg 25%

3925.20.00 -Inzugi, amadirishya, amakadiri n'imiryango byazo kg 25% 3925.30.00 -Imbaho z'inzugi, inyegamo z'amadirishya (hakubiyemo inyegamo

zikururwa mu kuyafunga no kuyafungura) n'ibindi bicuruzwa nka byo cyangwa ibice byabyo

kg 25%

3925.90.00 -Ibindi kg 25% 39.26 Ibindi bicuruzwa bikoze muri parasitike ndetse n'ibindi

bicuruzwa bikoze mu bindi bintu byavuzwe mu bice bya 39.01 kugera kuri 39.14.

3926.10.00 -Ibikoresho byo mu biro no mu mashuri kg 25% 3926.20.00 - Imyenda n’ibindi byambarwa binyuranye (hakubiyemo

indindantoki z’ubwoko bunyuranye)kg 25%

3926.30.00 -Inyunganizi z’ibikoresho byo mu nzu, karisori n’ibiteye nkayo kg 25%3926.40.00 -Amashusho abajije n’indi mitako kg 25%

-Ibindi: 3926.90.10 ---Ibikoresho birerembesha udutimba barobesha kg 10%3926.90.90 ---Ibindi kg 25%

155

Umutwe wa 40Kawucu n'ibikoresho biyikozemo

Ibisobanuro byerekeye uyu Mutwe.1. Keretse bihindutse bikurikije aho igicuruzwa kibarizwa, mu itonde ijambo kawucu rivuga ibicuruzwa bikurikira, byakomejwe cyangwa bikomeye: kawucu y’umwimerere, balata, gutta-percha, guayule, chicle na kole z’umwimerere zisa nazo, kawucu yakorewe mu ruganda rw’iby’ubutabire, ibintu bikomoka mu mavuta, n’ibindi bikoresho. 2. Uyu mutwe ntureba: (a) Ibicuruzwa biri mu Gice cya XI (ibicuruzwa by'imyenda); (b) Imyambaro y’ibirenge cyangwa ibice byabyo byo mu mutwe wa 64; (c) Ibyambarwa ku mutwe cyangwa ibice byabyo (hakubiyemo utugofero twoganwa) bivugwa mu mutwe wa 65; (d) Imashini zikoreshwa n’abantu cyangwa zikoresha amashanyarazi cyangwa ibice byabyo byo mu Gice cyaXVI (hakubiyemo

ibicuruzwa by'amashanyarazi by'ubwoko bwose), bya kawucu; (e) Ibicuruzwa bivugwa mu mutwe wa 90, 92, 94 cyangwa 96; cyangwa (f) Ibicuruzwa bivugwa mu mutwe wa 95 (bindi bitari indindantoki zikozwe butoki, indindantoki zikozwe nk’agafuka n’ibindi bicuruzwa bivugwa mu bice. 40.11 kugera kuri 40.13). 3. Mu bice kuva kuri 40.01 kugeza kuri 40.03 na 40.05, ijambo imiterere y'ibanze rikoreshwa muri ubu buryo: (a) Ibisukika n’ibifatanye butsima (hakubiyemo Rategisi, yaba yabanje cyangwa itabanje gukomezwa, n’utundi dufufu dukwirakwiye mu mazi tutayonze, n’imvange z’ibisukika); (b) Amaburoke y’amashusho adasa, ibibumbe by’isukari, ibizingo, amafu, impeke, intimatima n’ibindi bisa na byo bifungiye hamwe. 4. Mu gisobanuro 1 cy’uyu mutwe wa 40.02, ijambo kawucu y’inyungikanyo rikoreshwa: Ibintu bikozwe mu mvaruganda bitaremereye bishobora guhindurwa ariko ntibibe nkuko byari bimeze mbere hakoreshejwe gukwedura na sirifiri mu bintu bitari terimoparasitiki biba, ku bushyuhe buri hagati ya dogeri serisiyusi 18 na 29, bidashobora kuvunika igihe bikweduka ku nshuro eshatu z'uburebure byari bifite mbere kandi bigasubira uko byari bimeze, nyuma yo gukweduka inshuro ebyiri uburebure byari bifite mbere, mu gihe cy'iminota itanu, ku burebure butarenze inshuro imwe n'icyiciro uburebure byari bifite mbere. Ku mpamvu y'iri gerageza, ibintu bya ngombwa ku kubihuza, nk'ibishyiguzi cyangwa ibyongera umuvuduko byo gukwedura bishobora kongerwamo, kubaho kw'ibintu nk'uko biteganywa mu Nyandiko ya 5 (B) (ii) na (iii) na byo biremewe. Ariko, kubaho kw'ikintu icyo aricyo cyose kitari ngombwa mu guhuzwa, nk'ibikuruzi, parasitisayiza n'ibikoreshwa mu kuzuza, ntabwo byemewe; (b) Tiyopurasiti (TM); na Kawucu y'umwimerere yahinduwe no kuyomeka cyangwa kuyivanga na parasitiki, kawucu y'umwimerere itagira porimere, imvange z'ibintu bitari umwimerere bitaremereye hamwe na porimere itari umwimerere iremereye icyangombwa ni uko ibicuruzwa byose byavuzwe haruguru bikurikiza ibisabwa birebana na gukwedurwa, ikweduka kandi isanwa kuri (a) yavuzwe haruguru. 5.(A) Imitwe ya 40.01 na 40.02 ntabwo ikurikiza kawucu cyangwa ivangwa rya za kawucu zahujwe, mbere cyangwa nyuma yo gufatana, hamwe na: (i) ibikoresho bituma habaho ikweduka,, ibyongera umuvuduko, ibikereza cyangwa ibishyiguzi (bitari ibyongerewe mu itegurwa rya kawucu ya rategisi mbere yo gutunganyirizwa gukweduka); (ii) Ibitanga amabara cyangwa ikindi cyose gitanga ibara, ikindi kitari biriya byongerewe gusa ku mpamvu yo kubasha kubimenya; (iii) purasitisayiza cyangwa ibikwegura (keretse amavuta minerari mu rwego rwa kawucu y'amavuta ikweguwe), ibikoreshwa mu kuzuza, ibishyigikizo, ibishongesha cyangwa ibindi bikoresho, keretse ibyemewe ku ngingo ya (B); (B) Kuba mu bikoresho bikurikira habobonekamo muri kawucu iyo ariyo yose cyangwa mu mvange za kawucu ntacyo bihindura ku itondeka ryo mu gice 40.01 cyangwa 40.02, nk’uko bishobora kubaho, icya ngombwa ni uko iyo kawucu cyangwa imvange ya kawucu igumana ishusho yayo nk’igikoresho fatizo: (i) Ibivanga ibisukika cyangwa antitaki; (ii) Ibice bike by’ibivanga ibisukika; (iii) Igipimo gito cyane cy’ibi bikurikira: ibikoresho bizirana n’ubushyuhe (cyane cyane hagamijwe gukuramo lategisi za kawucu izirana n’izuba), ibikoresho bikora ku mubyimba w’ikintu bya Katiyoniki (akenshi hagamijwe kubona rategisi ya kawucu itazirana n’umuriro), indwanyamuriro, indwanyabubumbe, igitandukanya ibikoresho, ibirwanya gukonjarara kw’ibintu,

156

ibinyanyagiza ibintu mu bindi, ibigumisha ibintu uko biri, ibigenzura umuriro, ibigenzura kuba urusukume kw’ibintu, cyangwa izindi nyongera zigenewe imirimo idasanzwe 6. Ku mpamvu z’icyiciro 40.04, ijambo ibisigazwa, ibishishwa n’ibipampara rivuga ibisigazwa, ibishishwa n’ibipampara bya kawucu bikomoka ku bicuruzwa mvaruganda cyangwa ibintu bikoze muri kawucu n’ ibicuruzwa bya kawucu bitazongera gukoreshwa ukundi kubera uko byakaswe, byambawe cyangwa kubera izindi mpamvu. 7. Ubudodo bwakomejwe muri kawucu, bufite umubyimba urenze milimetero 5, bugomba gutondekwa mu bizingo, ibidongi cyangwa amashusho aranga ibintu yo mu gice cya 40.08. 8. icyiciro cya 40.10 kirebana n’Igishumi cy’icyuma gihererekanya ibikoresho byo mu budodo, bivanzemo, bisize cyangwa bitwikiriwe na kawucu, cyangwa bifunikishijwe kawucu cyangwa bikoze mu bidongi by’indodo cyangwa imishumi ivanzemo, isize, itwikirijwe cyangwa se ifunze muri kawucu. 9. Mu bice 40.01, 40.02, 40.03, 40.05 na 40.08, amagambo indambure n’ibizingo akoreshwa gusa ku ndambure n’ibizingo no kuri boloke ziri mu mashusho ngero asa, amashusho y’inkiramende adakase cyangwa akase ku buryo bworoheje (harimo na kare) yaba ateye cyangwa adateye nk’ayo gucuruza yaba yanditseho cyangwa atanditseho cyangwa yaratunganyijwe umubyimba, ariko atarakaswe mu yindi shusho cyangwa yaratunganyijwe birenzeho. Mu cyiciro cya 40.08 amagambo inkoni n’amashusho agaragaza ikintu cg umuntu akoreshwa gusa kuri ibyo bicuruzwa, byaba bikase cyangwa bidakase mu burebure cyangwa mu mubyimbabyatunganyijwe ariko bidakoze mu bundi buryo.

Ibisobanuro by’inyongera 1. Ku mpamvu y’umubare w’ibanga HS 4011.20.00 amapine y’ubwoko bukoreshwa ku mabisi cyangwa amakamyo agomba kuba afite umubyimba wa santimetero 17 kuzamura.

Icyiciro No. No. Kode H.S Igisobanuro cy’uko ibicuruzwa biteye Igipimo fatizo

Ijanisha

40.01 Kawucu y’umwimerere, balata, gutapaca, guyayule, shikele n’ubundi bujeni busa nabwo bw’umwimerere, biri mu shusho y’umwimerere y’indambure cyangwa mu bizingo.

4001.10.00 -Rategisi yo muri kawucu y’umwimerere, yaba yarabanje cyangwa itarabanje gutsindagirwa

kg 0%

-Kawucu y’umwimerere mu yindi miterere: 4001.21.00 --Uduhwahwari twijimishijwe n'umwotsi kg 0% 4001.22.00 --Kawucu y'umwimerere isobanuye mu buryo bwa tekiniki (TSNR) kg 0% 4001.29.00 --Ibindi kg 0% 4001.30.00 -Barata, gutaperica, gwayure, shikeretena gamu z'umwimerere bisa kg 0%

40.02 Kawucu itari umwimerere na na fakitise ikomoka ku mavuta, mu miterere ibanza cyangwa mu buryo duteye nk'uduhwahwari cyangwa udushumi; ivangwa ry'igicuruzwa icyo ari cyo cyose kivugwa ku mutwe wa 40.01 hamwe n'igicuruzwa cyose cy'uyu mutwe, mu miterere ibanza cyangwa mu buryo duteye nk'uduhwahwari cyangwa udushumi. -Kawucu ya Sitirene-butadiyene (SBR); sitirini irimo carubogisilibutadiyene kawucu (XSBR):

4002.11.00 --Rategisi kg 0% 4002.19.00 --Ibindi kg 0% 4002.20.00 -Kawucu ya butadiyene (BR) kg 0%

-Kawucu ya isobutene-isoprene (butyl) (IIR); kawucu ya halo-isobutene-isoprene (CIIR cyangwa BIIR):

4002.31.00 --Kawucu ya isobutene-isoprene (butyl) (IIR) kg 0% 4002.39.00 --Ibindi kg 0%

-Kawucu ya Chloroprene (chlorobutadiene) (CR): 4002.41.00 --Rategisi kg 0% 4002.49.00 --Ibindi kg 0%

-Kawucu ya acrylonitrile-butadiene (NBR): 4002.51.00 --Rategisi kg 0%

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Ijanisha

4002.59.00 --Ibindi kg 0% 4002.60.00 -Kawucu ya isoprene (IR) kg 0% 4002.70.00 -Kawucu ya “Ethylene-propylene-Non-conjugated diyene” (EPDM) kg 0% 4002.80.00 -Imvange z’ibintu ibyo ari byo byose bivugwa mu gice 40.01

n’ikindi icyo aricyo cyose cyo muri iki gicekg 0%

-Ibindi: 4002.91.00 --Rategisi kg 0% 4002.99.00 --Ibindi kg 0%

40.03 4003.00.00 Kawucu yakozwe mu byashaje iri mu miterere y'ibanze cyangwa y'uduhwahwari, cyangwa udushumi.

kg 0%

40.04 4004.00.00 Ibisigazwa, ibishishwa n’ibipampara bya kawucu (Ibindi bitari kawucu y’igikarwe) n’amafu n'uduce duto cyane twabyo.

kg 0%

40.05 Kawucu yafatanyirijwe hamwe, itaratunganyirijwe gukweduka no gukomera, mu miterere y'ibanze cyangwa mu buryo bushashe, cyangwa udushumi.

4005.10.00 -Ivanze na karubone yirabura cyangwa sirika kg 0% 4005.20.00 -Imvange z’ibisukika; udufufu dukwirakwiye mu mazi tutayonze

bindi bitari ibivugwa mu gace 4005.10kg 0%

-Ibindi: 4005.91.00 --Uduhwahwari, udushumi kg 0% 4005.99.00 --Ibindi kg 0%

40.06 Indi miterere (ingero: ibirebire kandi by'umubyimba muto, iby'impombo, n'ibindi) n'ibicuruzwa (ingero: ibimeze nk'ingasire, n'ibimeze nk'impeta), byose bikomoka kuri kawucu idakajijwe.

4006.10.00 -‘Udushumi two ku mugongo w’ingamiya’ (camel-back strips) twagenewe kuvugurura amapine ya kawucu

kg 0%

4006.90.00 -Ibindi kg 10% 40.07 4007.00.00 Ubudodo cyangwa ikabure bikoze muri kawucu

byatunganyirijwe gukweduka no gukomera. kg 0%

40.08 Mu buryo buteye nk'uduhwahwari, udushumi, utuntu tuireture dufite umubyimba muto, ibyuma n'amashusho y'imireko, bikoze muri kawucu yatunganyirijwe gukweduka no gukomera cyangwa kawucu ikomeye. -Z’ingirangingo za kawucu:

4008.11.00 --Uduhwahwari, udushumi kg 10% 4008.19.00 --Ibindi kg 10%

-Za kawucu idafite ingirangingo: 4008.21.00 --Uduhwahwari, udushumi kg 10% 4008.29.00 --Ibindi kg 10%

40.09 Impombo, amatiyo yo muri parasitike, cyangwa kawucu itunganyirijwe gukweduka no gukomera indi itari kawucu ikomeye, iri kumwe cyangwa itari kumwe n'ibikoresho byayo (urugero, uduce tw’uburyo bunyuranye duhuza impombo n'amatiyo). -Zitarimo beto cyangwa se zahujwe n’ibindi bikoresho:

4009.11.00 --Bidaherekejwe n’ibikoresho byo kubifunga kg 10% 4009.12.00 --Biherekejwe n’ibikoresho byo kubifunga kg 10%

-Zirimo beto cyangwa se zifatanyijwe gusa n’icyuma: 4009.21.00 --Bidaherekejwe n’ibikoresho byo kubifunga kg 10% 4009.22.00 --Biherekejwe n’ibikoresho byo kubifunga kg 10%

158


Ijanisha

-Zirimo beto cyangwa se zivanze gusa n’ibikorwamo imyenda: 4009.31.00 --Bidaherekejwe n’ibikoresho byo kubifunga kg 10% 4009.32.00 --Biherekejwe n’ibikoresho byo kubifunga kg 10%

-Zirimo beto cyangwa se zivanzemo ibindi bikoresho: 4009.41.00 --Bidaherekejwe n’ibikoresho byo kubifunga kg 10% 4009.42.00 --Biherekejwe n’ibikoresho byo kubifunga kg 10%

40.10 Tapi rura cyangwa itwarwa ryihuse, rya kawucu itunganyirjwe gukweduka. -Tapi rura cyangwa gutwara byihuse:

4010.11.00 --Zongerewe imbaraga gusa n’icyuma kg 10% 4010.12.00 --Zongerewe imbaraga gusa n’ibitambaro kg 10% 4010.19.00 --Ibindi kg 10%

-Igishumi cy’icyuma gihererekanya ibikoresho: 4010.31.00 --Ibishumi by’icyuma bihererekanya ibikoresho bitagira aho

birangiriye bikoze mu ishusho ya tarapeze (imishumi ifite ishusho ya V), bifite impande z’amenyo ashushe nka V, bifite umuzenguruko w’inyuma urenze santimetero 60 ariko utarengeje santimetero180

kg 10%

4010.32.00 --Ibishumi by’icyuma bihererekanya ibikoresho bitagira aho birangiriye bikoze mu ishusho ya tarapeze (imishumi ifite ishusho ya V), bidafite impande z’amenyo ashushe nka V, bifite umuzenguruko w’inyuma urenze cm 60 ariko utarengeje santimetero180

kg 10%

4010.33.00 --Ibishumi by’icyuma bihererekanya ibikoresho bitagira aho birangiriye bikoze mu ishusho ya tarapeze (imishumi ifite ishusho ya V), bifite impande z’amenyo ashushe nka V, bifite umuzenguruko w’inyuma urenze cm 180 ariko utarengeje cm 240

kg 10%

4010.34.00 --Ibishumi by’icyuma bihererekanya ibikoresho bitagira aho birangiriye bikoze mu ishusho ya tarapeze (imishumi ifite ishusho ya V), bidafite impande z’amenyo ashushe nka V, bifite umuzenguruko w’inyuma urenze cm 180 ariko utarengeje cm 240

kg 10%

4010.35.00 --Ibishumi by’icyuma bihererekanya bigenda umujyo umwe bitagira aho birangirira, bifite umuzenguruko w’inyuma urengeje cm 60 ariko utarengeje cm 150

kg 10%

4010.36.00 --Ibishumi by’icyuma bihererekanya bigenda umujyo umwe bitagira aho birangirira, bifite umuzenguruko w’inyuma urengeje cm 150 ariko utarengeje cm 198

kg 10%

4010.39.00 --Ibindi kg 10% 40.11 Amapine mashya akoze muri kawucu.

4011.10.00 -By’ubwoko bukoreshwa ku modoka nto (hakubiyemo imodoka zitwara ibikoresho inyuma n’izikoreshwa mu gusiganwa)

u 25%

4011.20.00 -By’ubwoko bukoreshwa ku mabisi cyangwa amakamyo u 10% 4011.30.00 -By’ubwoko bukoreshwa mu ndege u 0% 4011.40.00 -By’ubwoko bukoreshwa ku mapikipiki u 10% 4011.50.00 -By’ubwoko bukoreshwa ku magare u 10%

-Andi, afite amano ameze nka V cyangwa andi mano ateye atyo: 4011.61.00 --By’ubwoko bukoreshwa ku bimodoka bikoreshwa mu buhinzi

cyangwa mu mashyamba n’amamashiniu 0%

4011.62.00 --By’ubwoko bukoreshwa ku nyubako cyangwa ibinyabiziga n’amamashini bikoreshwa mu mirimo yo mu nganda bifite igurudumu itarengeje cm 61

u 10%

159


Ijanisha

4011.63.00 --By’ubwoko bukoreshwa ku nyubako cyangwa ibinyabiziga n’amamashini bikoreshwa mu mirimo yo mu nganda bifite igurudumu irengeje cm 61

u 10%

4011.69.00 --Ibindi u 10% -Ibindi:

4011.92.00 --By’ubwoko bukoreshwa ku bimodoka bikoreshwa mu buhinzi cyangwa mu mashyamba n’amamashini

u 0%

4011.93.00 --By’ubwoko bukoreshwa ku nyubako cyangwa ibinyabiziga n’amamashini bikoreshwa mu mirimo yo mu nganda bifite igurudumu itarengeje cm 61

u 10%

4011.94.00 --By’ubwoko bukoreshwa ku nyubako cyangwa ibinyabiziga n’amamashini bikoreshwa mu mirimo yo mu nganda bifite igurudumu irengeje cm 61

u 10%

4011.99.00 --Ibindi u 10%40.12 Amapine yakoze cyangwa yahomwe akoze muri kawucu;

amapine akomeye cyangwa amapine y’imisego umupira w’inyuma w’ipine n’ibifuniko by’amapine bikoze muri kawucu. -Amapine yasanwe:

4012.11.00 --By’ubwoko bukoreshwa ku modoka nto (hakubiyemo imodoka zitwara ibikoresho inyuma n’izikoreshwa mu masiganwa)

u 25%

4012.12.00 --By’ubwoko bukoreshwa ku mabisi cyangwa amakamyo u 25%4012.13.00 --By’ubwoko bukoreshwa mu ndege u 25%4012.19.00 --Ibindi u 25%4012.20.00 --Amapine yakoze u 25%

-Ibindi: 4012.90.10 ---Ibiraka byo komeka ku mapine u 10% 4012.90.90 ---Ibindi u 25%

40.13 Shambure ijyamo umwuka ishyirwa mu mipira y’imodoka ikoze muri kawucu.

4013.10.00 -By'ubwoko bukoreshwa ku modoka nto (hakubiyemo imodoka zigira umwanya inyuma n'izikoreshwa mu gusiganwa), amabisi n'amakamyo

u 25%

4013.20.00 -By’ubwoko bukoreshwa ku magare u 10% 4013.90.00 -Ibindi u 25%

40.14 Ibikoresho by’isuku cyangwa byo mu maguriro y’imiti (harimo na bibero) bikoze muri kawucu itsindagiye yindi itari iy’igikana, iri cyangwa itari kumwe n’ibice byayo bya kawucu y’igikana.

4014.10.00 -Udukingirizo kg 0% 4014.90.00 -Ibindi kg 0%

40.15 Ibicuruzwa by'amakositimu, imyambaro y'inyongera (hakubiyemo indindantoki zikozwe butoki, indindantoki z'ubwoko bunyuranye), bikoreshwa ku mpamvu zinyuranye, bikozwe muri kawucu yongerewe ubukomere n’ubukweduke, indi itari kawucu y’igikarwe. -Indindantoki zikozwe butoki , indindantoki zikozwe bufuka:

4015.11.00 --Ibikoresho byo mu ibagiro ry’abarwayi kg 0% 4015.19.00 --Ibindi kg 10% 4015.90.00 -Ibindi kg 10%

40.16 Ibindi bicuruzwa byakomejwe na kawucu bindi bitari kawucu y’igikana.

160


Ijanisha

4016.10.00 -Zikozwemo mu ngirangingo za kawucu kg 10%-Ibindi:

4016.91.00 --Gusasa hasi mu nzu na za tapi kg 25%4016.92.00 --Gome kg 10%4016.93.00 --Gasiketi, ironderi (washers) na za siri kg 10%4016.94.00 --Ubwato cyangwa ibirinda umutwe wabwo, byaba cyangwa

bidahagwamo umwukakg 10%

4016.95.00 --Ibindi bikoresho bihagwamo umwuka kg 10%4016.99.00 --Ibindi kg 10%

40.17 Kawucu ikomeye (urugero, ebonite) mu bwoko bwose, harimo ibisigazwa n’inzuma; ibikoresho bikoze muri kawucu ikomeye.

4017.00.10 ---Ibisigazwa n’inzuma kg 0%4017.00.90 ---Ibindi kg 25%

161

Icyiciro cya VIII

IMPU ZIDATUNGANYIJE, IMPU ZIKANNYE, IMPU Z’INZIGANANO N’IBIKORESHO BIBIKOZWEMO ; IMIGOZI N’IBIKORESHO BIFITANYE ISANO N, INTEBE BIKOZWE MU RUHU BIKORESHWA KU MAFARASI ; IBIKORESHO

BYIFASHISHWA MU NGENDO,

Umutwe wa 41

Impu zidatunganyije n’izikannye (ukuyemo impu zifite amoya)Ibisobanuro byerekeye uyu Mutwe.1. Uyu mutwe ntureba:

(a) ibishishwa cyangwa similar ibisigazwa, by’impu z’inyamaswa zidakannye cyangwa impu z’inyamaswa situnganyijwe (icyiciro 05.11); (b) Impu z’inyoni situnganyijwe cyangwa ibice by’impu z’inyoni situnganyijwe, n’ amababa yazo cyangwa yaravanyweho, bivugwa mu gice 05.05 cyangwa 67.01; cyangwa (c) Impu z’inyamaswa zidakannye cyangwa impu z’inyamaswa zitunganyijwe, ziriho ubwoya, zidatunganyijwe, zikannye cyangwa zitunganyijwe (Umutwe wa 43); nyamara ibi bikurikira bigomba gutondekwa mu mutwe wa 41. : impu z’inyamaswa zidakannye n’impu z’inyamaswa zitunganyijwe zigifite ubwoya , bw’inka (harimo n’imbogo), bw’ingamiya, bw’intama cyangwa abana b’intama (havuyemo Asitarakani, karakulu, Intama zo muri Perise cyangwa izindi zisa nazo, izo mu bushinwa muri Mongole cyangwa Tibeti), bw’ihene cyangwa abana bazo (uretse izo muri Yemeni, Mongoli cyangwa Tibeti), bw'ingurube (harimo isatura), impongo, impala, ingamiya (harimo indogobe), isha, imfizi z’ihene cyangwa imbwa.

2. (A) Icyiciro cya 41.04 kugeza kuri 41.06 ntibireba impu z’inyamaswa zidakannye n’impu z’inyamaswa zanyuze mu murimo w’ikana (harimo ikana ry’impu ribanza) ugenda usubirwamo (icyiciro cya 41.01 kugeza kuri 41.03, nk’uko bishobora kubaho). (B) Ku mpamvu z’icyiciro cya 41.04 kugeza kuri 41.06, ijambo uruhu rikubiyemo impu z’inyamaswa zidakannye n’impu z’inyamaswa zitunganyijwe zakanwe ubugira kabiri, zahinduriwe ibara cyangwa zafunitswe mu binure mbere yo kumutswa. 3. Mu itonde ijambo uruhu rwavuguruwe rivuga gusa ibikoresho byo mu bwoko bw’ibivugwa mu gice cya 41.15.

Icyiciro No.

No. KodeH.S


Ijanisha

41.01 Impu z’inyamaswa zidakannye ni impu z’inyamaswa zitunganyijwe z’inka (harimo imbogo) cyangwa z’indogobe (mbisi, cyangwa zirimo umunyu, zumukijwe, zasizwe ishwagara, zabitswe muri vinegere cyangwa zabitswe mu bundi buryo, ariko zitakanwe, zateguriwe kwandikaho cyangwa zateguwe ukundi), zakuweho cyangwa zitakuweho ubwoya cyangwa zasatuwe.

4101.20.00 -Impu zuzuye z’inyamaswa zidakannye n’impu z’inyamaswa zitunganyijwe, zifite uburemere butarengeje kg 8 buri ruhu nyuma yo kumutswa cyangwa ibiro 10 nyuma yo kumutswa mu munyu, cyangwa kg 16 rukiri rubisi, zatumbitswe mu munyu cyangwa zabitswe ku bundi buryo

kg 10%

4101.50.00 -Impu z’inyamaswa zidakannye, n’impu zitunganyije, zifite uburemere bwa kg 16

kg 10%

4101.90.00 -Izindi zidakannye. kg 10% 41.02 Impu z’umwimerere z’intama cyangwa utwana tw’intama (nshyashya

cyangwa zasizwe umunyu, zumishijwe, zasizwe karisiyumu, zarabitswe muri vinegere cyangwa se zarabitswe, ariko zitarakanwa, zidafunitswe cyangwa zitarategurwa), zaba zifite cyangwa zidafite ubwoya cyangwa zaracitse, ikindi kitari ibyo bikurwaho n’igisobanuro cya 1 (c) y’uyu Mutwe.

4102.10.00 -Rufite ubwoya kg 10% -Rudafite ubwoya:

4102.21.00 --Rwabitswe muri vinegere cyangwa mu mazi y’umunyu (pickled) kg 10%

162

4102.29.00 --Ibindi kg 10%41.03 Izindi mpu z'umwimerere (nshyashya, cyangwa zasizwe umunyu,

zumishijwe, zasizwe karisiyumu, zarabitswe muri vinegere cyangwa se zarabitswe ku bundi buryo, ariko zitarakanwa, zidafunitswecyangwa zitarategurwa), zaba zemewe cyangwa zitemewe cyangwa zaracitse, usibye ibindi bitari ibikurwaho n’igisobanuro cya 1 (b) cyangwa 1 (c) y'uyu Mutwe.

4103.20.00 -Z’ibikururanda kg 10%4103.30.00 -Z’ingurube kg 10%4103.90.00 -Ibindi kg 10%

41.04 Impu z'inka bakannye cyangwa zikomeye (harimo imbogo) cyangwa indogobe, zitagira ubwoya, zaba zaracitse cyangwa zitaracitse, ariko zitateguwe birenze aho. -Zitose (hakubiyemo izitose z’ubururu):

4104.11.00 --Imbuto zose, zitagabanywa; ibisate by’imbuto kg 10%4104.19.00 --Ibindi kg 10%

-Zumishijwe (zakomeye): 4104.41.00 --Imbuto zose, zitagabanywa; ibisate by’imbuto kg 10%4104.49.00 --Ibindi kg 10%

41.05 Impu z'intama cyangwa z'utwana tw'intama bakannye cyangwa zakomeye, zitagira ubwoya, zaba zaracitse cyangwa zitaracitse, ariko nyuma zitarateguwe.

4105.10.00 -Zitose (hakubiyemo izitose z’ubururu): kg 10%4105.30.00 -Zumishijwe (zakomeye) kg 10%

41.06 Impu z'izindi nyamaswa bakannye cyangwa zakomeye, zitagira ubwoya, zaba zaracitse cyangwa zitaracitse, ariko nyuma zitarateguwe. -Z’ihene cyangwa utwana tw’ihene:

4106.21 00 --Zitose (hakubiyemo izitose z’ubururu): kg 10%4106.22.00 --Zumishijwe (zakomeye) kg 10%

-Z’ingurube: 4106.31.00 --Zitose (hakubiyemo izitose z’ubururu): kg 10% 4106.32.00 --Zumishijwe (zakomeye) kg 10% 4106.40.00 --Z’ibikururanda kg 10%

-Ibindi: 4106.91.00 --Zitose (hakubiyemo izitose z’ubururu): kg 10%4106.92.00 --Zumishijwe (zakomeye) kg 10%

41.07 Uruhu rwanogerejwe cyangwa rwakuweho ibice by’inyuma harimo n’impu zatunganyijwe ngo zandikweho, z’inka (harimo n’imbogo) cyangwa indogobe zidafite ubwoya zaba zarakaswe cyangwa zitakaswe, zindi zitari mu gice cya 41.14. -Impu zuzuye z’inyamaswa zidakannye n’impu z’inyamaswa zidatunganyijwe:

4107.11.00 --Imbuto zuzuye, zitasatuwe kg 10%4107.12.00 --Imbuto zisatuye kg 10%4107.19.00 --Ibindi kg 10%

-Ibindi, harimo ibyuma bisimbura ibipfuye cyangwa ibishaje: 4107.91.00 -- Imbuto zuzuye, zidasatuye kg 10%4107.92.00 --Zikasemo imitako kg 10%4107.99.00 --Ibindi kg 10%

[41.08] [41.09] [41.10] [41.11] 41.12 4112.00.00 Uruhu rwanogejwe nyuma yo kurukana kuruvanaho bimwe mu bice, kg 10%

163

harimo impu zateguriwe kwandikwaho z’intama cyangwa abana b’intama, zitagira ubwoya zaba zikase cyangwa zindi zitari izivugwa mu gice cya 41.14.

41.13 Uruhu rwanogerejwe nyuma yo kurukanano kuruvanaho bimwe mu bice, harimo impu zateguriwe kwandikwaho z’izindi nyamaswa zitagira ubwoya zaba zikase, zindi zitari izivugwa mu gice cya 41.14.

4113.10.00 -Z'ihene cyangwa utwana tw'ihene: kg 10% 4113.20.00 -Z’ingurube kg 10% 4113.30.00 -Z’ibikururanda kg 10% 4113.90.00 -Ibindi kg 10%

41.14 Impu z’isha (hakubiyemo amoko yazo), impu zisize verini n’impu z'ingerekerane zisize verini; impu zahunzweho ubutare bw'icyuma.

4114.10.00 -Impu z’isha (hakubiyemo amoko yazo) kg 10% 4114.20.00 -Impu zisize verini n'impu z'ingerekerane zisize verini; impu zahunzweho

ubutare bw'icyuma.kg 10%

41.15 Ibintu bikubiyemo uruhu byiganjemo uruhu cyangwa indodo z’impu ziri mu ma boloke, birambuye cyangwa mu bizingo; ibishishwa n’ibindi bisigazwa by’impu cyangwa ibindi birimo uruhu, bidakwiriye gukora ibikoresho byo mu mpu; ivumbi, ifu n’ifarini by’impu.

4115.10.00 -Uruhu rutunganije rugizwe n'udupande duto baterateranyije tugizwe n'uruhu rutunganyije cyangwa ubuhiha bukomoka ku ruhu, byaba bizinze cyangwa bitazinze.

kg 10%

4115.20.00 -Udupande twakatswe ku mpu ndetse n'ibisigazwa by'ururhu rugizwe n'udupande baterateranyije tudakwiye dukoreshwa mu nganda mu gukora ibicuruzwa bikomoka ku ruhu; utuvungukira duto cyane n'ifu by'uruhu.

kg 10%

164

Umutwe wa 42Ibikoresho bikozwe mu mpu; ibifitanye isano n'intebe n'imigozi bikozwe mu ruhu byifashishwa mu kuyobora amafarasi,

ibikoresho byifashishwa mu ngendo, amasakoshi atwarwa mu ntoki n'izindi mpago ; ibikoresho bikozwe mu bura bw’inyamaswa

Ibisobanuro byerekeye uyu Mutwe.1.- Uyu Mutwe ntabwo ireba:

(a) Indodo badodesha ibikomere zasukuwecyangwa ibikoresho bisukuye badodesha ibikomere (umutwe wa 30.06); (b) Ibicuruzwa by'amakositimu cyangwa imyambaro y'inyongera (hatarimo uturindantoki), bijyanye n'ubwoya bw'uruhu cyangwa ubwoya bw'ubukorano cyangwa aho Ubwoya bw'uruhu cyangwa ubwoya bw'ubukorano bufatishwa inyuma keretse k'ubw'umutako gusa (Umutwe wa 43.03 cyangwa 43.04); (c) Ibicuruzwa byakozwe by'udutimba (umutwe wa 56.08); (d) Ibicuruzwa byo mu mutwe wa 64; (e) Ibyambarwa ku mutwe cyangwa ibice byo mu Mutwe wa 65; (f) Indembo n’inkoni cyangwa ibindi bicuruzwa bivugwa mu gice cya 66.02; (g) Ibifungo byo ku maboko, ibikomo cyangwa indi mitako y'ubwiza yiganywe (umutwe wa 71.17); (h) Ibikoresho bifatanya cyangwa imitako y’ibifashi, nk’ahashyirwa ibirenge ku farasi, aho bicara, imishumi ikoreshwa ku ifarasi, byerekanwa bitandukanye (muri rusange Icyiciro cya XV); (ij) Imishumi, impu zikorwamo ingoma cyangwa ibisa nazo, cyangwa ibindi bice by'ibikoresho by'umuziki (umutwe wa 92.09); (k) Ibicuruzwa byo mu mutwe wa 94 (urugero, ibikoresho byo mu nzu, amatara n'ibikoresho bitanga urumuri); (l) Ibicuruzwa byo mu mutwe wa 95 (urugero, ibikinisho by'abana, udukino, ibikoresho bya ngombwa bya siporo); (m) Amapesi, ibifungo by’imyenda, ibifunga amafoto, ibitera imisumari, ibiha ibipesi amashusho runaka cyangwa ibindi bice by’ibi bicuruzwa, ibifungwamo amapesi, byo mu gice cya 96.06.

2. (A) Hiyongereyeho ibiteganywa n’igisobanuro cya 1 hejuru, icyiciro cya 42.02 ntikivuga: (a) Ibikapu bikozwe muri shitingi za parasitiki, zaba zishushanyijweho cyangwa zidashushanyijweho, n'imishumi, bitateganyirijwe gukoreshwa igihe kirekire (icyiciro cya 39.23); (b) Ibintu by'ibikoresho bitunganya umusatsi (icyiciro cya 46.02).

(B) Ibintu biri mu cyiciro cya 42.02 na 42.03 bifite ibice bivuga ku cyuma cy'agaciro gakomeye cyangwa icyuma gifunitswe n'icyuma cy'agaciro, ry'ubutare bw'umwimerere cyangwa bwakozwe, bw'amabuye afite agaciro gakomeye cyangwa gakomeye mu rugero (y'umwimerere, atari umwimerere cyangwa yongeye kubakwa) bikomeza gushyirwa muri iyo mitwe nubwo ibyo bice bigize nibura ibikoresho bike cyangwa imitako mike, biteganywa ko ibyo bice bidaha ibicuruzwa ikibiranga cy'ingenzi. Niba ku rundi ruhande, ibice biha ibicuruzwa ikibiranga cy'ingenzi, ibicuruzwa bishyirwa mu Mutwe wa 71.

3. Ku mpamvu z’icyiciro cya 42.03, ijambo ibicuruzwa byambarwa, imyenda y'inyunganizi byabyo, rikoreshwa mu bindi bintu nk’indindantoki zikozwe butoki, indindantoki zikozwe nk’agafuka (hakubiyemo iza siporo cyangwa zo kwirinda), amatabuliya n’indi myenda yo kwirinda, amabuluteri, imikandara, amajire, uturamirabiganza (icyiciro 91.13).

Icyiciro No.


Ijanisha

42.01 4201.00.00 Ibifitanye isano n'intebe n'imigozi yifashishwa mu kuyobora inyamaswa iyo ari yo yose (harimo imigozi ifasha inyamaswa gukurura ikintu, imigozi yifashishwa mu kuyobora imbwa, ibirinda amavi, udushyirwa ku munwa w'inyamaswa tuyibuza kurumana, ibyambikwa intebe, imifuka yambikwa intebe, amakote yambikwa imbwa) bikozwe mu kintu icyo ari cyo cyose.

kg 25%

42.02 Ibikapu, amavarisi, udusanduku batwaramo ibikoresho by’isuku, amamalete, udukapu batwaramo ibitabo, udukapu abanyeshuri batwaramo amakayi, udusanduku tubikwamo indorerwamo, udusanduku tubikwamo jumeri, udusanduku tubikwamo ibyuma bifotora, udusanduku tubikwamo ibyuma bya muzika, ibisanduku bibikwamo imbunda, udufuka tw’imbunda ntoya n’ibindi bisa na

165

Icyiciro No.


Ijanisha

byo; ibikapu byo mu ngendo, ibikapu bibika ibyo kurya cyangwa ibyo kunywa, ibikapu bitwara ibikoresho by’ubwiherero, ibikapu bitwarwa mu mugongo, udukapu batwara mu ntoki, ibikapu bahahiramo, utuntu batwaramo impapuro n’ibindi bya ngombwa, amakotomoni, udusanduku tw’amakarita, udusanduku babikamo itabi, udukapu duto batwaramo itabi, ibikapu bitwara ibikoresho byo mu kazi runaka, ibikapu bya siporo, ibisanduku bitwara amacupa, ibisanduku batwaramo ibikomo, ibisanduku bitwara amafu, amasanduku atwara ibintu bikata n’ibindi batwaramo nkabyo, by’uruhu cyangwa bikoze mu bindi bivanze n’uruhu, muri parasitiki, mu ndodo zikomeye cyangwa mu bisigazwa by’impapuro cyangwa bitwikirijwe hose ibyo bikoresho cyangwa izo impapuro-Ibikapu, amavarisi, udusanduku batwaramo ibikoresho by’isuku, amamalete, udukapu batwaramo ibitabo, udukapu abanyeshuri batwaramo amakayi, n’ibindi batwaramo bisa na byo

4202.12.00 --Bifite inyuma hakozwe muri parasitike cyangwa mu mwenda u 25% 4202.19.00 --Ibindi u 25%

-Udukapu batwara mu ntoki, twaba dufite imishumi cyangwa tutayifite, harimo n’ututagira imishumi:

4202.21.00 --Bifite inyuma hakozwe mu ruhu, mu bindi bivanze n'uruhu cyangwa uruhu rusize verini

u 25%

4202.22.00 --Bifite inyuma habambwe parasitike cyangwa umwenda u 25% 4202.29.00 --Ibindi u 25%

- Ibikoresho byo mu bwoko bw’ ibitwarwa mu mufuka cyangwa mu gakapu ko mu ntoki:

4202.31.00 --Bifite inyuma hakozwe mu ruhu, mu bindi bivanze n'uruhu cyangwa uruhu rusize verini

kg 25%

4202.32.00 --Bifite inyuma habambwe parasitike cyangwa umwenda kg 25% 4202.39.00 --Ibindi kg 25% 4202.91.00 --Bifite inyuma hakozwe mu ruhu, mu bindi bivanze n'uruhu cyangwa

uruhu rusize verinikg 25%

4202.92.00 --Bifite inyuma habambwe parasitike cyangwa umwenda kg 25% 4202.99.00 --Ibindi kg 25%

42.03 Ibicuruzwa by'amakositimu, imyambaro y'inyongera, by’uruhu rukannye cyangwa by’uruhu rwavuguruwe.

4203.10.00 --Ibicuruzwa bya imyambaro kg 25% -Indindantoki zikozwe butoki , indindantoki zikozwe bufuka:

4203.21.00 --Byakorewe by’umwihariko gukoreshwa muri siporo kg 25% 4203.29.00 --Ibindi kg 25% 4203.30.00 -Imikandara na bandoriyere kg 25% 4203.40.00 --Indi myenda y’inyongera kg 25%

[42.04] 42.05 4205.00.00 Ibindi bicuruzwa by’uruhu cyangwa bikoze mu ruhu. kg 25% 42.06 4206.00.00 Ibicuruzwa by'amahuzi (bindi bidakozwe mu magweja), by’impu

z’abahonda zahabu, za vesi cyangwa z’imitsi. kg 25%

166

Umutwe wa 43Impu z'ibyoya byinshi n'amoya menshi arundanye; impu z’amoya menshi z’inziganano.

Ibisobanuro byerekeye uyu Mutwe1. - Mu Itonde ryose, amagambo impu z’ibyoya byinshi zindi zitari impu z'ibyoya byinshi z’umwimerere zo mu gice cya 43.01, akoreshwa ku mpu zidakannye cyangwa impu zitunganyijwe zikomoka ku nyamaswa zose zifite ubwoya cyangwa ipamba. 2. - Uyu Mutwe ntabwo ureba:

(a) Impu z’inyoni situnganyijwe cyangwa ibice by’impu z’inyoni situnganyijwe, with amababa yazo cyangwa yaravanyweho (icyiciro 05.05 cyangwa 67.01); (b) Impu z’inyamaswa zidakannye cyangwa impu z’inyamaswa situnganyijwe, zigifite ubwoya, zivugwa mu mutwe wa 41 (reba Igisobanuro 1 (c) cy’uyu Mutwe); (c) Indindantoki zikozwe butoki, indindantoki zikozwe nk’agafuka zigizwe n’uruhu rwanogejwe n’uruhu rw’ibyoya kamere cyangwa by’uruhu rwanogejwe n’ubwoya mpimbano (icyiciro 42.03); (e) Ibyambarwa ku mutwe cyangwa ibice byo mu Mutwe wa 65; cyangwa (f) Ibicuruzwa byo mu mutwe wa 95 (urugero, ibikinisho by'abana, udukino, ibikoresho bya ngombwa bya siporo);

3.- Icyiciro cya 43.03 kivugwamo impu z'ibyoya byinshi n’ibice byabyo, byahujwe n'ibindi bikoresho, n’impu z'ibyoya byinshi n’ibice byabyo, byadozwe mu buryo bw’imyambaro cyangwa ibice cyangwa inyongera z’imyambaro cyangwa mu buryo bw’ibindi bicuruzwa. 4. Ibicuruzwa by'imyambaro n’imyambaro y'inyongera (hatarimo ivanwamo mu Gisobanuro cya 2) yakoranywe n'ubwoya bw'uruhu kamere cyangwa ubwoya bw'ubukorano cyangwa aho ubwoya bw'uruhu cyangwa ubwoya bw'ubukorano bufatishwa inyuma keretse k'ubw'umutako gusa bigomba gutondekwa mu gice 43.03 cyangwa 43.04 bitewe n'uko ibintu byifashe; 5.- Mu itonde ryose ijambo ubwoya bw’ubukorano bivuga iryigana iryo ari ryo ryose ry’impu zifite ubwoya bwinshi rigizwe na pamba, ubwoya cyangwa izindi ndodo zifatanywa cyangwa zidoderwa ku ruhu, ku mwenda udoze cyangwa ku kindi kintu, ariko ibi ntibireba iryigana ry’impu zifite ubwoya burebure riboneka mu mirimo y’iboha (muri rusange, icyiciro 58.01 cyangwa 60.01).

Icyiciro No.


Ijanisha

43.01 Impu z'ibyoya byinshi zidatunganyije (harimo ibihanga, imirizo, amaguru n’ibindi bice, cyangwa ibice byakaswe bigenewe gukoreshwa), bindi bitari impu z’inyamaswa zidakannye n’impu z’inyamaswa zitunganyijwe byo mu bice 41.01, 41.02 cyangwa 41.03.

4301.10.00 -Z'udusimba bita minki, uko zakabaye, ziriho cyangwa zitariho umutwe, umurizo cyangwa amaguru

kg 0%

4301.30.00 - Iz’intama zituruka aha hakurikira: Asitarakani (Astrakhan), Boroditeyiri (Broadtail), Karakuli (Caracul), Perise (Persian) n’izindi ntama zisa nazo, izo mu Buhinde, mu Bushinwa, muri Mongoli cyangwa Tibeti, zuzuye cyangwa zitagira umutwe, umurizo cyangwa amaguru

kg 0%

4301.60.00 -Iz’umuhari, zuzuye, zitariho umutwe, umurizo cyangwa amaguru kg 0% 4301.80.00 -Izindi mpu z'ibyoya byinshi, zuzuye, zitariho umutwe, umurizo cyangwa

amagurukg 0%

4301.90.00 -Imitwe, imirizo, amaguru, n'ibindi bice bidateranyirijwe hamwe, bigenewe gukoreshwa n’abakora ibintu mu byoya nk’ibyo

kg 0%

43.02 Impu z'ibyoya byinshi zikannye cyangwa zitunganyije (hakubiyemo ibihanga, imirizo, amaguru n’ibindi bice), zungikanyije cyangwa zitungikanyije (nta bindi bikoresho byongewemo) zindi zitari izo mu gice cya 43.03. -Impu zitaragira ikizikorwaho, zifite cyangwa zidafite umutwe, umurizo n'amaguru, zidateranyijwe:

4302.11.00 --Z'udusimba bita vizo (mink) kg 10% 4302.19.00 --Ibindi kg 10% 4302.20.00 -Imitwe, imirizo, amaguru, n'ibindi bice bidateranyirijwe hamwe kg 10%

167

Icyiciro No.


Ijanisha

4302.30.00 - Impu zitaragira ikizikorwaho n'ibice byose birimo, bidateranyirijwe hamwe kg 10% 43.03 Ibicuruzwa by'amakositimu, imyambaro y'inyongera n'ibindi

bicuruzwa bikozwe mu bwoya bw’ubwiganano.

4303.10.00 -Ibicuruzwa by’amakositimu, imyambaro y’inyongera kg 25% 4303.90.00 -Ibindi kg 25%

43.04 4304.00.00 Ubwoya bwakozwe n’ibicuruzwa bibukomokaho. kg 25%

168

Icyiciro cya IXIBITI, AMAKARA YO MU BITI; IBIKORESHO BIKOZWE MU BITI, LIYEGE N’IBIKORESHO BIYIKOZWEMO ;

IBIKORESHO BIBOSHYE NK’IBITEBO CYANGWA IMISAMBI

Umutwe wa 44Ibiti n’ibikoresho bikozwe mu biti; amakara y’ibiti.

Ibisobanuro byerekeye uyu Mutwe.1. – Uyu Mutwe ntabwo ureba:

(a) Ibiti bisatuye, bikase, biheretuye cyangwa biseye byo mu bwoko bukoreshwa mu mibavu, mu miti ivura, mu miti ivura indwara z’uruhu, imiti irwanya udukoko cyangwa indi mimaro nk’iyi (icyiciro cya12.11); (b) Imigano cyangwa ibindi bikoresho byo mu biti bikoreshwa cyane cyane mu buboshyi, uko byakabaye, byaba bikase cyangwa bidakase byakaswe uko bireshya cyangw a byakaswemo ingeri (icyiciro cya 14.01); (c) Ibiti bisatuye, bikase, biseye byo mu bwoko bukoreshwa cyane cyane mu ka cyangwa gukana impu (icyiciro cya 14.04); (d) Amakara yayunguruwe (icyiciro 38.02); (e) Ibicuruzwa bivugwa mu gice cya 42.02; Ibicuruzwa byo mu mutwe wa 46; Ibyambarwa ku mutwe cyangwa ibice byo mu Mutwe wa 64; (h) Ibicuruzwa by’Umutwe wa 66 (nk'urugero, imitaka n’inkoni zigenderwaho n’ibice byabyo); (ij) Ibicuruzwa bivugwa mu gice 68.08; (k) Ibikomo by’ibyiganano byo mu gice cya 71.17; (l) Ibicuruzwa byo mu cyiciro XVI cyangwa XVII (nk'urugero, ibice by’amamashini, udusanduku, imifuniko, ibikoresho by’amamashini n’amapareye n’ibice bikoreshwa n’abasana amapine); (m) Ibicuruzwa byo mu cyiciro XVIII (nk'urugero, udusanduku tw’amasaha nibikoresho bya muzika n’ibice byabyo); (n) Ibice by’intwaro (icyiciro 93.05); (o) Ibicuruzwa byo mu mutwe wa 94 (urugero, ibikoresho byo mu nzu, amatara n'ibikoresho bitanga urumuri, amazu agizwe n’ibice biteranywa byakozwe mbere); Ibicuruzwa byo mu mutwe wa 95 (urugero, ibikinisho by'abana, udukino, ibikoresho bya ngombwa bya siporo); (q) Ibicuruzwa bivugwa mu mutwe wa 96 (nk'urugero, inkono z’itabi n’ibice byabyo, amapesi, amakaramu y’igiti) uvanyemo ibihimba n’imihini, bikozwe mu giti, ku bicuruzwa bivugwa mu gice cya 96.03; cyangwa (r) Ibicuruzwa bivugwa mu mutwe wa 97 (nk'urugero, ibihangano by’ubugeni).

2. - Muri uyu mutwe, ijamboigiti cyakomejwe bivuga igiti cyatunganyijwe mu buryo bw’ubutabire n’ubugenge (kiba cyahujwe mu mubyimba wacyo mu rwego rwo kugira ngo kigaragare ko gifatanye neza), n’icyongerewe uburemere cyangwa ubukomere hamwe n’ingufu zo kurwanya ibyacyangiriza byaba iby’ubutabire cyangwa iby’umuriro w’amashanyarazi. 3.- Ibice 44.14 na 44.21 bikoreshwa ku bicuruzwa byo mu bisobanuro byerekeranye n’imbaho zitandukanye cyangwa izindi zisa nazo, imbaho zafatanyijwe, ibiti bifunitse cyangwa byongerewe uburemere, nk’uko bigenda ku bicuruzwa bikozwe mu biti 4.- Ibicuruzwa bivugwa mu bice cya 44.10, 44.11 cyangwa 44.12 bishobora gutunganywa bigakoreshwa kugira ngo haboneke amashusho y’ibicuruzwa byo mu gice 44.09, bihese, bifite imigongo, bifite utwenge, bikase cyangwa byahawe andi mashusho atari kare n’urukiramende cyangwa byakorewe indi mirimo icya ngombwa ni uko ibi bidatuma bifata isura y’ibicuruzwa byo mu bindi bice. 5. - Icyiciro cya 44.17 ntikireba ibikoresho bifite inzembe, umuguguniro cyangwa icyiciro gikoreshwa cyangwa se ibindi bice bikozwe mu bikoresho byagaragajwe mu gisobanuro cya 1 cyo mu mutwe wa 82. 6.- Haseguriwe igisobanuro 1 cyavuzwe haruguru, keretse bihindutse bikurikije aho igicuruzwa kibarizwa, mu gice cy’uyu mutwe igiti bisobanura imigano n’ibindi bintu byose bikozwe buti.

Igisobanuro kijyanye n’aka kiciro. 1.- Ku mpamvu z’uduce 4403.41 kugeza kuri 4403.49, 4407.21 kugeza kuri 4407.29, 4408.31 kugeza kuri 4408.39 kugeza kuri 4412.31, ijambo igiti cya toropiki risobanura ubwoko bukurikira bw’ibiti:

Abura, Acajou d'Afrique, Afrormosia, Ako, Alan, Andiroba, Aningré, Avodiré, Azobé, Balau, Balsa, Bossé clair, Bossé foncé, Cativo, Cedro, Dabema, Dark Red Meranti, Dibétou, Doussié, Framiré, Freijo, Fromager, Fuma, Geronggang, Ilomba, Imbuia,

169

Ipé, Iroko, Jaboty, Jelutong, Jequitiba, Jongkong, Kapur, Kempas, Keruing, Kosipo, Kotibé, Koto, Meranti z’umutuku ujya kweruruka, Limba, Louro, Maçaranduba, Mahogany, Makoré, Mandioqueira,Mansonia, Mengkulang, Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Moabi, Niangon, Nyatoh, Obeche, Okoumé, Onzabili, Orey, Ovengkol, Ozigo, Padauk, Paldao, Palissandre de Guatemala, Palissandre de Para, Palissandre de Rio, Palissandre de Rose, Pau Amerelo, Pau Mafim, Pulai, Punah, Quaruba, Ramin, Sapelli, Saqui-Saqui, Sepetir, Sipo, Sucupira, Suren, Tauari, Teak,, Tiama, Tola, Virola, White Lauan, White Meranti, White Seraya, Yellow Meranti.

Icyiciro No. No. Kode H.S


Ijanisha

44.01 Ibiti byo gucana, byaba ingiga, amashami, udusate, ibifunze mu miba cyangwa mu bundi buryo, amavuvu, imyase cyangwa zakatakaswe mu dupande duto; umurama w'ibarizo, ibisigazwa by'ibiti n'udupande duto, zaba zikusanijwe mu masiteri y'ingiga, zikoze nk'udutafari, nk'utubumbe cyangwa mu bundi buryo.

4401.10.00 -Inkwi, ari ingiga, ibisate, udushami, imitwaro cyangwa mu buryo busa n’ubwo

kg 0%

-Amavuvu cyangwa uduce duto cyane tw'ibiti: 4401.21.00 --Bigira ishusho y'umutemeri kg 0% 4401.22.00 --Idafite ishusho y'umutemeri kg 0% 4401.30.00 -Umurama w’ibarizo n’ibisigazwa by’ ibiti, byaba

byungikanyijwe cyangwa bitandukanye ari ingiga, mu buryo buteye nk’udutafari, mu tubumbe tumeze nk’imipira cyangwa ubundi buryo nk’ubwo

kg 0%

44.02 Amakara y’ibiti (harimo n’amakara y’ibishishwa), yaba yungikanyijwe cyangwa atandukanye.

kg 0%

4402.10.00 -Zo mu migano kg 0% 4402.90.00 -Ibindi kg 0%

44.03 Igiti kiri uko cyakabaye, cyaba gishishuye cyangwa kidashishuye, cyangwa cyarakamuwemo amazi yacyo, cyangwa cyarabajijwe mo imigongo ariko kitanoze.

4403.10.00 -Byaratunganyijwe hifashishijwe irangi, amabara, kerewozote (creosote) cyangwa ibindi birinda ibintu kubora

m³ 0%

4403.20.00 -Ibindi, Bigira ishusho y'umutemeri m³ 0% -Y'imbaho zo muri zone toropikare ivugwa mu gisobanuro cya 1 cy’agace kungirije k’uyu Mutwe:

4403.41.00 --Meranti y'Umutuku wijimye, Meranti y'Umutuku ukeye n'Imbaho za Bakawu Meranti

m³ 0%

4403.49.00 --Ibindi -Ibindi:

m³ 0%

4403.91.00 --Ubwa shene (Quercus spp.) m³ 0% 4403.92.00 --Ubwa bici (Fagus spp.) m³ 0% 4403.99.00 --Ibindi m³ 0%

44.04 Ibiti bikoze buviringo; ibiti birambuye; imiba, imambo n’inkingi z’ibiti, Inkoni z’ibiti, zisongoye ariko zitabajije umubyimba, zikase ariko zidasennye buziga, zihese cyangwa zakozwe mu bundi buryo, zigenewe gukorwa nk’inkoni zigenderwaho, imitaka, imikondo y’ibikoresho bimwe na bimwe, n’ibindi bisa na byo, imbaho zirambuye n’ibindi bisa nazo.

4404.10.00 -Bigira ishusho y'umutemeri kg 0% 4404.20.00 -Idafite ishusho y'umutemeri kg 0%

170



Ijanisha

44.05 4405.00.00 Ipamba yo mu biti, ifu yo mu biti. kg 0% 44.06 Ibisegasira inzira za gari ya moshi na taramuwayi

bikoze mu biti. 4406.10.00 -Bitatewemo indi miti m³ 0% 4406.90.00 -Ibindi m³ 0%

44.07 Ibiti byakaswe n'inkero cyangwa byasatuwemo imbaho, byakatakaswe cyangwa bashishuwe, byaba cyangwa bitanyujijweho imbazo, byanyujijweho umuseno, byafatanyijwe, bikaba bifite umubyimba urengeje mm 6mm.

4407.10.00 -Bigira ishusho y'umutemeri m³ 10% -Y'imbaho zo muri zone toropikare isobanuye mu gace k’Igisobanuro cya 1 y'uyu Mutwe:

10%

4407.21.00 --Mahogani (Swietenia spp.) m³ 10% 4407.22.00 --Virola, Imbuia na Balsa m³ 10% 4407.25.00 --Meranti y'Umutuku wijimye, Meranti y'Umutuku ukeye

n'Imbaho za Bakawu Merantim³ 10%

4407.26.00 --Lawuwani (Lauan) y’igitare, Meranti y’igitare, Seraya y’igitare , Meranti y’umuhondo n’Alani (Alan)

m³ 10%

4407.27.00 --Sapelli m³ 10% 4407.28.00 --Iroko m³ 10% 4407.29.00 --Ibindi

Ibindi:m³ 10%

4407.91.00 --Ubwa shene (Quercus spp.) m³ 10% 4407.92.00 --Ubwa bici (Fagus spp.) m³ 10% 4407.93.00 --Ya mapolu m³ 10% 4407.94.00 --Za serize (Prunus spp.) m³ 10% 4407.95.00 --Z’ivu (Fraxinus spp.) m³ 10% 4407.99.00 --Ibindi m³ 10%

44.08 Impapuro zo kunogereza (harimo iziboneka bakase uduce duto tw'imbaho zifatanye), ku mbaho nyinshi zifatanye cyangwa imbaho zafatanyijwe n'izindi mbaho, zibajwe mu burebure bwazo, izo bakasemo uduce duto cyangwa zakuweho igishishwa cy'inyuma, zaba ziteguwe cyangwa zidateguwe, zinogejwe, zifatanyijwe cyangwa zarahujwe, ku mubyimba utarenze mm 6.

4408.10.00 -Bigira ishusho y'umutemeri kg 25% -Y'imbaho zo muri zone toropikare isobanuye mu gace k’Igisobanuro cya 1 y'uyu Mutwe:

4408.31.00 --Meranti y'Umutuku wijimye, Meranti y'Umutuku ukeye n'Imbaho za Bakawu Meranti

kg 25%

4408.39.00 --Ibindi kg 25% 4408.90.00 -Ibindi kg 25%

44.09 Imbaho (harimo uduce n'imitako bikoreshwa mu gusasa ibintu mu nzu hasi, zidateranyirijwe hamwe) zikomeza buhoro buhoro guhabwa ishusho (zicomekeranyije, zibajwemo ahacomekerwa, zifite ibizingiti, zikase, zihujwe nka V, zisashoje umujyo umwe, zisennye cyangwa n'ibindi bimeze gutyo) hagendewe ku ruhande rwazo urwo arirwo rwose,

171



Ijanisha

impera cyangwa impande, zaba ziteguwe cyangwa zidateguwe, zinogejwe cyangwa zihujwe.

4409.10.00 -Bigira ishusho y'umutemeri kg 25% -Bitagira ishusho y'umutemeri

4409.21.00 --Zo mu migano kg 25% 4409.29.00 --Ibindi kg 25%

44.10 Urubaho, urubaho runini n’urundi bisa (urugero, urubaho runini) rwo mu giti cyangwa ibindi bikoresho bigororotse, byaba bifatanyishijwe cyangwa bidafatanyishijwe rezine cyangwa ibindi bifatanyisha.-Zo mu giti:

4410.11.00 --Imbaho zikozwe mu bibaru by’ibiti byomekeranyijwe kg 25% 4410.12.00 --Urubaho bita “Oriented strand board” (OSB) kg 25% 4410.19.00 --Ibindi kg 25% 4410.90.00 --Ibindi kg 25%

44.11 Urubaho rw'indodo zo mu giti cyangwa ibindi bikoresho bigororotse, byaba cyangwa bitaba bihujwe na rezine cyangwa izindi ngirangingo zifite ubuzima.-Urubaho rw'indodo rufite ubucucike bugereranyije (MDF):

4411.12.00 --rw'umubyimba utarenga mm 5 kg 25% 4411.13.00 --Ifite umubyimba uri munsi ya mm 5 cyangwa zirenzeho

ariko ntirenze mm 9kg 25%

4411.14.00 --rw'umubyimba utarenga 9 mm kg 25% -Ibindi:

4411.92.00 --Ifite dansiti iri hejuru y’amagarama 0.8 kuri buri santimeterokibe

kg 25%

4411.93.00 --Ifite dansiti iri hejuru y’amagarama 0.5 ariko itarengeje amagarama 0.8 kuri buri santimeterokibe

kg 25%

4411.94.00 --Ifite dansiti itari hejuru y’amagarama 0.5 kuri buri santimeterokibe

kg 25%

44.12 Imbaho zirambuye, imbaho z’umubyimba muto n’izindi mbaho zafunitswe zisa nazo.

4412.10.00 -Zo mu migano kg 25% -Izindi mbaho zirambuye zigizwe gusa n’imbabari (zindi zitari imigano) buri rubaho rukaba rutarengeje milimetero 6 z’umubyimba:

kg 25%

4412.31.00 --Gifite nibura icyiciro cy’inyuma gikoze mu giti gikomoka mu gace ka toropike kivugwa mu gace ka 1 k’uyu mutwe

kg 25%

4412.32.00 --Ibindi biti, bifite nibura icyiciro cy'inyuma kidakozwe mu giti cy'ubwoko bw'ibigira ishusho y'umutemeri

kg 25%

4412.39.00 --Ibindi kg 25% -Ibindi: kg 25%

4412.94.00 --Bolokibodi (Blockboard), laminibodi (laminboard) na puranche (battenboard)

kg 25%

4412.99.00 --Ibindi kg 25% 44.13 4413.00.00 Imbaho zongerewe ireme, ifata ishusho y’itafari, uduce

dukase neza, uduce turambuye cyangwa dufite amashusho anyuranye

kg 25%

44.14 4414.00.00 Amakadire akozwe mu giti ashyirwamo ibishushanyo, ayo gushyiramo amafoto, ashirwamo indorerwamo n'ibindi bikoresho nk'ibyo.

kg 25%

172



Ijanisha

44.15 Udusanduku bapakiramo ibicuruzwa, ibikarito, ibisanduku by’amacupa, ingunguru n’ibindi bitwara ibintu bikoze mu biti; ingunguru zifunzeho ibisanduku bipakira ibintu, ibikarito bitwara ibintu, n’ibindi bitwara ibintu bikoze mu biti; ibifashi by’ibisanduku bipakira bikoze mu biti.

4415.10.00 -Andi masanduka, ibikarito, ibisanduku bikoze mu mbaho, ibintu bikoze mu mbaho bimeze n'ingunguru n'ibindi bintu bipfunyikwamo bikozwe mu biti, ibiziga bizingwaho insinga z'amashanyarazi

u 25%

4415.20.00 -Imbaho, imbaho ziterekwaho cyangwa zitwarwaho ibintu, ibisanduku n'ibindi bikoresho bitwarwaho ibintu, byose bikozwe mu mbaho, ibikoresho bikoze mu biti bishyirwa ku muzenguruko w'imbaho ziterekwaho cyangwa zitwarwaho ibintu.

u 25%

44.16 4416.00.00 Kasiki, bareli, ibibindi, indobo n'ibindi bicuruzwa bikoze bugunguru n’ibice byabyo, bikoze mu giti, hakubiyemo n’imivure.

kg 25%

44.17 4417.00.00 Ibikoresho, ibirundo by’ibikoresho, imikondo y’ibikoresho, imyeyo cyangwa uburoso n’ibirindi byabyo bikoze mu biti, ibiti bifite ishusho y’ikirenge bashyira mu nkweto cyangwa muri bote.

kg 25%

44.18 Ibikoresho by'ubwubatsi bikoze mu biti, hakubiyemo imbaho zirambuye zikoze mu biti, imbaho zifatanywa zigasaswa mu nzu, imbaho zikora idari.

4418.10.00 -Amadirishya, amadirishya y'amafaransa n'amakadiri yayo kg 25% 4418.20.00 -Inzugi, amakadiri n'imiryango byazo kg 25% 4418.40.00 -Ibitwikirizo ku nyubako zo muri beto kg 25% 4418.50.00 -Zona n’imungu kg 25% 4418.60.00 -Amapoto n’inkingi kg 25%

-Guteranyiriza hamwe imbaho zisaswa hasi: kg 25% 4418.71.00 --Kuri pavoma z’amabara atandukanye kg 25% 4418.72.00 -- Ibindi, ingerekerane kg 25% 4418.79.00 --Ibindi kg 25% 4418.90.00 -Ibindi kg 25%

44.19 4419.00.00 Ibikoresho byo ku meza n'ibyo mu gikoni bikoze mu giti. kg 25% 44.20 Imitako ikozwe mu giti; isanduku z'indi mitako ikozwe

mu giti, ibicuruzwa bikozwe mu giti ku bikoresho bitavugwa mu Mutwe wa 94.

4420.10.00 -Ishusho y'ibihangano n'indi mitako ikozwe mu giti kg 25% 4420.90.00 -Ibindi kg 25%

44.21 Ibindi bikoresho bikoze mu biti4421.10.00 -Porotomanto z'imyenda kg 25% 4421.90.00 -Ibindi kg 25%

173

Umutwe wa 45Riyeje n'ibikoresho biyikozwemo

Igisobanuro. 1.- Uyu Mutwe ntabwo ureba:

(a) Ibyerekeranye n’inkweto cyangwa ibice byabyo byo mu mutwe wa 64; (b) Ibitwikira umutwe cyangwa ibice by’ibitwikira umutwe byo mu Mutwe wa 65; cyangwa (c) Ibicuruzwa byo mu Mutwe wa 95 (urugero, ibikinisho by'abana, udukino, ibikoresho bya siporo);

Icyiciro No. No. KodeH.S Igisobanuro cy’uko ibicuruzwa biteye Igipimo fatizo

Ijanisha

45.01 Igiti cya riyeje (cork) cy'umwimerere, gitunganijwe cyangwa kidatunganije cyanye; ibisigazwa bya riyeje, cyaheretuwe, cyaciwemo utuvuvu cyangwa cyasewe,

4501.10.00 -Liyeje y’umwimerere, itahinduwe cyangwa yatunganyijwe gake

kg 0%

4501.90.00 -Ibindi kg 0% 45.02 4502.00.00 Riyeje y'umwimerere, ishishuye cyangwa yarahawe

impande enye nta kubaza, ikoze k'uburyo burambuye, ku buryo bumeze nk'uduhwahwari cyangwa udupande duto (harimo imbaho zidatunganyije zifite amujyi zo gukoramo imipfundikizo ya riyeje).

kg 0%

45.03 Ibicuruzwa bikomoka kuri riyeje (cork) y'umwimerere. 4503.10.00 -Ibifungo bya riyeje (cork) n’imifuniko y’amacupa (stoppers) kg 10% 4503.90.00 -Ibindi kg 10%

45.04 Riyeje yungikanyijwe (harimo umuti utuma ifatana cyangwa ntawo) n'ibicuruzwa bikomoka kuri riyeje yungikanyijwe.

4504.10.00 -Imiryango, Uduhwahwari, udushumi; amakaro y’uburyo ubwo aribwo bwose; solid umwiburungushure, hakubiyemo disiki.

kg 10%

4504.90.00 - Ibindi kg 10%

174

Umutwe wa 46Ibikoresho biboshye nk’ibitebo cyangwa nk’imisambi hakoreshejwe ibimera.

Ibisobanuro bijyanye n’uyu Mutwe.1.- Muri uyu mutwe ijambo ibikoresho by’ububoshyi risobanura ibikoresho bijyanye no kuboha, kuzinga n’indi mirimo isa nayo; hakubiyemo imiheha, imikenke, imigano, ratani, imfunzo, imbingo, imiba y’ibiti, imiba y’ibindi bikoresho bikozwe mu bihingwa (nk'urugero, imitwaro y’ibishishwa, amababi mato n’indi mitwaro yakozwe mu mababi manini), Ubuhiha bw’umwimerere butakarazwe, ibizingo by’urudodo rumwe n’ibindi bizingo nkabyo bikoze muri parasitiki n’ibizingo by’impapuro, ariko atari ibizingo by’impu n’iby’ibindi bikoze mu ruhu bitsindagiye cyangwa bisobekeranye, imisatsi y’abantu, ubwoya bw’indogobe, ibidongi n’indodo, cyangwa ibizingo by’indodo n’ibindi bisa na byo byo mu Mutwe wa 54.

2. – Uyu Mutwe ntabwo ureba:(a) Ibitwikira inkuta byo mu gice cya 48.14; (b) Inago, injishi, imirunga cyangwa amakabure, biboshye cyangwa bitaboshye (icyiciro 56.07); (c) Inkweto cyangwa ibyambarwa ku mutwe cyangwa Ibice byabyo bivugwa mu mutwe wa 64 cyangwa 65; (d) Ibikoresho byo mu bwoko bw'ibitebo bitwarwamo ibintu cyangwa ibice byabyo (Umutwe wa 87); cyangwa (e) Ibicuruzwa byo mu mutwe wa 94 (urugero, ibikoresho byo mu nzu, amatara n'ibikoresho bitanga urumuri);

3. - Ku mpamvu z’icyiciro 46.01, ijambo “ibikoresho by’ububoshyi” rivuga, ibikoresho byo kuboha n’ibindi bicuruzwa bisa na byo, byafatanyijwe. Ibibohwa n’ibindi bisa na byo byashyizwe hamwe bibangikanye, birambuye; ibikoresho byo kubifatanya bikoze cyangwa bidakoze mu budodo buzinze.

Icyiciro No.

No. Kode H.S


Ijanisha

46.01 Ibibohwa n’ibindi bikoresho by’ububoshyi bisa na byo, byaba bifungiye cyangwa bidafungiye hamwe; ibikoresho by’ububoshyi, ibibohesho n’ibindi bisa na byo, byafunzwe ku buryo bibangikanye cyangwa bibohanye, ku buryo burambuye, byaba binoze cyangwa bitanoze (nk'urugero, Imikeka, ibirago, udutimba).

4601.21.00 --Zo mu migano kg 25% 4601.22.00 --Za ratani kg 25% 4601.29.00 --Ibindi kg 25% 4601.92.00 --Zo mu migano kg 25% 4601.93.00 --Za ratani kg 25% 4601.94.00 --Zo mu bikoresho byakozwe mu bituruka ku bihingwa kg 25% 4601.99.00 --Ibindi kg 25%

46.02 Ububoshyi bw’inkangara n’ibindi bikoresho bikoreweho amashusho yo mu buboshyi cyangwa yakozwe mu bicuruzwa byo mu gice cya 46.01; ibicuruzwa byo mu dutimba.-Bikozwe mu bikomoka ku bimera:

4602.11.00 --Zo mu migano kg 25% 4602.12.00 --Za ratani kg 25% 4602.19.00 --Ibindi kg 25% 4602.90.00 --Ibindi kg 25%

175

Icyiciro cya X

UMUTSIMA W’IBITI CYANGWA IBINDI BINTU BIKOZE MU BISHISHWA BY'IBITI; IBIPAPURO BYATORAGUWE BYARAKORESHEJWE N'IBIKARITO N’IBINDI BINTU BIBIKOMOKAHO.

Umutwe wa 47Umutsima w’ibiti cyangwa ibindi bintu bifite serirozi y’ubuhiha; ibipapuro n’amakarito byakoresheshejwe bizabyazwa ibindi

(imyanda n’ibisigazwa)Igisobanuro.1. - Ku mpamvu z’icyiciro cya 47.02, ijambo ibiti by’ubutabire biseye, ibyiciro by’ihindurabuzi rivuga ibiti by’ubutabire biseye bifite, ukurikije uburemere bwabyo, agace kadahinduka amazi kangana na 92% cyangwa kuzamura, ifu y’ibiti yo muri soda cyangwa silifati bingana na 88% no kuzamura by’ifu y’ibiti ya silifati nyuma y’isaha iri mu mazi ya soda itwika harimo 18% bya sodiyumu idorogisidi (NaOH) kuri 20 °C, n silifati y’ifu y’ibiti ifite ikigero cy’ivu kitarengeje 0.15% by’uburemere.

Icyiciro No.


Ijanisha

47.01 4701.00.00 Umutsima w’ibiti. kg 0% 47.02 4702.00.00 Umutsima w’ibiti mu buryo bw'ubutabire, hongewemo

ibishongesha. kg 0%

47.03 Umutsima w’ibiti mu buryo bw'ubutabire, soda cyangwa sirifate, izindi nzego zo gushongesha. -Itarerurukijwe:

4703.11.00 --Bigira ishusho y'umutemeri kg 0% 4703.19.00 --Idafite ishusho y'umutemeri kg 0%

-Yerurukijwe buhoro cyangwa yerurukijwe: 0% 4703.21.00 --Bigira ishusho y'umutemeri kg 0% 4703.29.00 --Idafite ishusho y'umutemeri kg 0%

47.04 Umutsima w’ibiti mu buryo bw'ubutabire, sirifate, izindi nzego zo gushongesha.

4704.11.00 --Bigira ishusho y'umutemeri kg 0% 4704.19.00 --Idafite ishusho y'umutemeri kg 0%

-Yerurukijwe buhoro cyangwa yerurukijwe: 4704.21.00 --Bigira ishusho y'umutemeri kg 0% 4704.29.00 --Idafite ishusho y'umutemeri kg 0%

47.05 4705.00.00 Ifu y’ibiti iboneka mu mvange y’ibintu by’ubutabire n’imirimo y’iby’ubutabire yo gusya.

kg 0%

47.06 Umutsima w’ibiti cyangwa ibindi bintu bikoze mu bishishwa by'ibiti; ibipapuro byatoraguwe byarakoreshejwe n'ibikarito (ibisigazwa ndetse n'udupande duto duto).

4706.10.00 -Isya ry’ubuhiha bw’ipamba kg 0% 4706.20.00 -Umutsima w’ibiti (ibisigazwa ndetse n'udupande duto duto)

ukomoka ku mpapurokg 0%

4706.30.00 -Ibindi, z'umugano-Ibindi:

kg 0%

4706.91.00 --Ikorwa n’ibyuma bikoreshwa n’abantu kg 0% 4706.92.00 --Ituruka ku bintu by’ubutabire kg 0% 4706.93.00 --Ituruka ku gice cy’ibintu by’ubutabire kg 0%

47.07 Impapuro zavuguruwe mu zashaje (imyanda n’ibice) cyangwa ibikarito;

176

Icyiciro No.


Ijanisha

4707.10.00 -Impapuro zikoreshwa mu gupfunyika ibintu ziterurukijwe cyangwa ibikarito cyangwa ibipapuro bifite imigongo cyangwa ibikarito

kg 0%

4707.20.00 -Izindi mpapuro cyangwa ibikarito bikozwe ahanini mu mutsima w’ubutabire ryerurukijwe, rutasizwe amabara

kg 0%

4707.30.00 -Impapuro cyangwa ibikarito rukozwe mu ifu y’ibintu by’ubutabire (urugero, ibinyamakuru, inyandiko zitangazwa n’ibindi bisa na byo bishushanyijeho)

kg 0%

4707.90.00 -Ibindi, hakubiyemo Ibisigazwa n’inzuma bitatoranyijwe kg 0%

177

Umutwe wa 48

Impapuro n’ibikarito; ibikoresho bikozwe mu mutsima wa serirozi, mu mpapuro cyangwa mu ikarito.


1.- Ku mpamvu z’uyu mutwe, keretse bihindutse bikurikije aho igicuruzwa kibarizwa ijambo “urupapuro” rikubiyemo impapuro zikomeye (hatitawe ku mubyimba cyangwa uburemere kuri buri m²).


(a) Ibintu bivugwa mu Mutwe wa 30;

(b) Impapuro zitera kashe zo mu gice cya 32.12;

(c) Impapuro zitewe imibavu cyangwa impapuro ziteyemo imiti cyangwa se zirimo amavuta (Umutwe wa 33);

(d) Urupapuro cyangwa ibintu birinda ibicuruzwa bipakiye kwangirika, zisize cyangwa zoroshyweho isabune cyangwa ibindi bikora isuku (icyiciro cya 34.01), cyangwa zirimo imiti iterwa inkweto cyangwa izindi mvange zisa nazo (icyiciro 34.05);

(e) Urupapuro rufataho amashusho n’impapuro zikomeye zo mu byiciro Kuva kuri 37.01 kugeza kuri 37.04.

(f) Urupapuro rurimo imiti bapimisha cyangwa basuzumisha muri laboratwari (icyiciro cya 38.22);

(g) Urupapuro rukomeye rwasizwe parasitiki ku mubyimba cyangwa icyiciro kimwe cy’umubyimba w’urupapuro cyangwa urupapuro rukora amakarito gisize cyangwa cyoroshywe parasitiki, iyo parasitiki ikaba igize kimwe cya kabiri cy’umubyimba, cyangwa ibicuruzwa bikozwe muri ibyo bikoresho, bindi bitari ibitwikira inkuta byo mu gice cya 48.14 (Umutwe wa 39);

(h) Ibicuruzwa bivugwa mu gice cya 42.02 (nk'urugero, ibicuruzwa bijyana n’ingendo);

(ij) Ibicuruzwa byo mu mutwe 46 (Ibicuruzwa byerekeranye no kuboha imisatsi);

(k) Ubudodo bubyara impapuro cyangwa ibitambaro by’ubudodo bubyara impapuro (Igice cya XI);

(l) Ibicuruzwa bivugwa mu mutwe wa 64 cyangwa Umutwe wa 65;

(m) Impapuro zikoreshwa mu gusena cyangwa ibikarito (icyiciro 68.05) cyangwa impapurocyangwa ibikarito-bisizeho amabuye y’agaciro bita mika (mica) (icyiciro 68.14) (ariko nyamara, ibipapuro n’ibikarito bisizeho ifu ya mika, bigomba gutondekwa muri uyu mutwe);

(n) Urupapuro rw’icyuma rusegujwe urupapuro cyangwa urupapuro rukomeye (muri rusange Igice cya XIV cyangwa XV);

(o) Ibicuruzwa bivugwa mu gice cya 92.09; cyangwa

(p) Ibicuruzwa bivugwa mu Mutwe wa 95 (urugero, ibikinisho by’abana, imikino, ibikoresho bya siporo) cyangwa Umutwe wa 96 (nk'urugero, amapesi).

3.- Haseguriwe amategeko yo mu gisobanuro 7, icyiciro cya 48.01 kugeza kuri 48.05 bikubiyemo impapuro n’ibikarito zikozwemo kalindari, zikoze ku buryo ziyaga, ziyaga kandi zikomeye cyangwa zanogerejwe mu buryo nk’ubu, rwashyizwemo ikimenyetso runaka, cyangwa rwakaswe mu kigero runaka, n’urupapuro cyangwa urupapuro rukomeye, ibintu birinda ibicuruzwa bipakiye kwangirika n’impapuro ndende zungikanyije zisohora inyandiko mu mashini bikozwe mu buhiha, byatewe amarangi mu bundi buryo.

Uretse aho icyiciro 48.03 kibigena ukundi, ibi bice ntibireba urupapuro, urupapuro rukomeye, ibintu birinda ibicuruzwa bipakiye kwangirika n’impapuro ndende zisohora inyandiko mu mashini bikoze mu buhiha byakozwe mu bundi buryo.

178

4.- Muri uyu mutwe ijambo impapuro zikora ibinyamakuru rivuga urupapuro rutagira ibindi byoroshyeho rukoreshwa mu kwandika ibinyamakuru rufite uburemere buri munsi ya 50% by uburemere by’ubuhiha bwo mu biti bwakozwe n’imirimo y’imashini cyangwa n’ibintu by’ubutabire n’imashini, rutakaswe cyangwa rwakaswe mu buryo bworoshye, rufite umubyimba wandikwaho (Parker Print Surf (1 MPa) urengeje mikorometero 2.5 , rupima amagarama atari munsi ya 40 kuri buri meterokare ariko rutarengeje amagarama 65 kuri buri meterokare.

5.- Ku mpamvu z’icyiciro cya 48.02, amagambo “urupapuro cyangwa urupapuro rukomeye” byo mu bwoko bukoreshwa mu kwandika, gusohora inyandiko mu mashini cyangwa ibindi bijyanye n’inyandiko” na “amakarita adatoboyemo utwenge n’impapuro zifatirwaho amashusho n’amajwi zitoboye” rivuga urupapuro cyangwa urupapuro rukomeye rwakozwe ahanini mu buhiha buterurukijwe cyangwa mu ifu yakozwe n’imirimo y’imashini cyangwa ubutabire n’imashini rwujuje ibya ngombwa bikurikira :

Ku rupapuro cyangwa urupapuro rukomeye rupima amagarama atarenze 150 kuri buri meterokare:

(a) Harimo 10% cyangwa kurengaho by’ubuhiha bwakozwe n’imirimo y’imashini cyangwa y’ubutabire n’imashini, na

1. Bitarengeje 80 g/m2, cyangwa

2. Rwasizwe amabara umubyimba wose; cyangwa

(b) Harimo hejuru ya 8% by’ivu, kandi

1. Bitarengeje 80 g/m²

2. Rwasizwe amabara umubyimba wose; cyangwa

(c) Harimo hejuru ya 3% by’ivu, rukeye kugera kuri 60% cyangwa hejuru yayo; cyangwa

(d) Harimo hejuru ya 3% ariko rutarengeje 8% by’ivu, ugucya biri munsi ya 60 %, n’igipimo cyo kwiyasa (burst index) kingana cyangwa kiri munsi ya 2.5 kPa kuri buri meterokare; cyangwa

(e) Harimo 3% by’ivu cyangwa munsi yabyo, rukeye kugera kuri 60% cyangwa hejuru yabyo cyangwa igipimo cyo kwiyasa (burst index) kingana cyangwa kiri munsi ya 2.5 kPa kuri buri meterokare.

Ku rupapuro cyangwa urupapuro rukomeye bipima hejuru y’aamagarama 150 kuri buri meterokare:

(a) Rusize umubyimba wose; cyangwa

(b) Rufite umucyo (brightness) wa 60% cyangwa kurenza, na

1. Umuzenguruko wa mikorometero 225 (microns) cyangwa munsi, cyangwa

2. Ubugari burengeje mikorometero 225, ariko butarengeje mikorometero 508 cyangwa (microns) n'igipimo cy’ivu kiri hejuru ya 3%.

(c) Kugira kweruruka bitagera kuri 60%, ubunini bwa mikorometero 254 cyangwa buri hasi yaho n'ibigizwe n'ivu rirengeje 8%.

Umutwe wa 48.02 ntujyanye ariko impapuro ziyungurura cyangwa ibikarito (harimo impapuro zikorwamo udupfunyika tw’icyayi dushyirwa mu gikombe) cyangwa impapuro cyangwa ibikarito biyungurura.

6.- Muri uyu Mutwe “impapuro zikoreshwa mu gupfunyika ibintu n'ibikarito” bivuga ibipapuro cyangwa ibikarito bikozwe mu mpapuro aho ibibigize by'indodo bitari munsi ya 80% by'ibiro by'ubudodo bwose biba biva ku budodo bwavuye ku butabire bwa sirifate cyangwa gahunda z'imikorere za soda.

7.- Keretse aho ibivugwa mu bice binyuranye hari ukundi zibisaba, impapuro, n'ibikarito, udupapuro tw’udupfuko twa seriroze n'udutimba tw'indodo za seriroze bihuye n’ibisobanuro mu gice kimwe cyangwa byinshi bya 48.01 kugeza kuri 48.11 bishyirwa mu byiciro byo muri umwe muri iyo mitwe ugaragara nyuma mu rutonde.

179

8.- Ibice 48.01 na 48.03 kugeza kuri 48.09 bikurikizwa ku mpapuro, ibikarito, udupfuko twa seriroze n'ubudodo bw'indodo zikoze muri seriroze:

(a) mu dushumi cyangwa mu bizingo by'ubugari burenze cm 36; cyangwa

(b) mu duhwahwari tw’ishusho y’urukiramende (harimo kare) dufite uruhande rumwe rurengeje cm 36 n'urundi ruhande rurengeje cm 15 iyo turambuye.

Uretse ko impapuro n’ibikarito byakozwe n’abantu by’ingano cyangwa ishusho iyo ariyo yose bihita bikorwa kandi bikase ku migongo na byo bishyirwa ku rutonde, haseguriwe amategeko y’igisobanuro cya 6, cyo mu gice cya 48.02.

9.- Ku mpamvu z’icyiciro 48.14, imvugo “impapuro zomekwa ku nkuta n’ibindi bifunika inkuta bisa na byo” ikoreshwa ku:

(a) ibizingo by’impapuro, by’ubugari butari munsi ya santimetero 45 ariko bitarengeje santimetero 160 bigenewe gutaka inkuta n’amadari:

(i) binogereje, bitatse, biteye amabara, birimo amafoto, bishushanyijeho cyangwa bitatse ku bundi buryo (nk'urugero, ibifunika inkuta bikoze mu budodo), byaba bifunikishije cyangwa bidafunikishije urupapuro rwa parasitiki rubonerana;

(ii) Bifite umubyimba utanoze bitewe nuko hongerewemo uduce tw’ibiti, imiheha n’ibindi.

(iii) bitwikirije cyangwa bifunitse na parasitiki ku ruhande rw’imbere, ibice cya parasitiki kinogereje, gitatse, giteye amabara, gishushanyijeho cyangwa gitatse mu bundi buryo

(iv) gifunikishijwe ibintu biboshye ku ruhande rw’imbere, byaba bifatanye cyangwa bidafatanye ku buryo bubangikanye cyangwa bibohanye;

(b) Ibifunga imiguguniro bikoze mu mpapuro byavuzwe haruguru, byaba biri cyangwa bitari mu bizingo, bigenewe gutaka inkuta cyangwa amadari;

(c) Impapuro zipfuka inkuta zigizwe n’ibice byinshi, ziri mu bizingo cyangwa zirambuye, zanditseho, zigaragaza nk’inkuru, ibishushanyo cyangwa ibintu bigiye bisa iyo zimanitse ku rukuta.

Ibintu bikozwe mu rupapuro cyangwa urupapuro rukomeye, bigenewe gupfuka icyiciro cyo hasi cy’inzu no gupfuka inkuta, bigomba gutondekwa mu gice cya 48.23.

10. Icyiciro cya 48.20 ntikireba indambure zorohereye cyangwa ibikarito, byakaswe ku gipimo runaka byaba bishushanyijeho, bitatse cyangwa bifite utwenge.

11.- Icyiciro 48.23 kirebana cyane cyane n’urupapuro cyangwa urupapuro rukomeye bitoboye bikoreshwa mu mashini ziboha n’andi mamashini nkayo n’amadantere.

12.- Uretse ibicuruzwa byo mu gice 48.14 cyangwa 48.21, urupapuro, urupapuro rukomeye, ibintu birinda ibicuruzwa bipakiye kwangirika n’ibicuruzwa bijyanye na byo, bishushanyijeho inyuguti cyangwa amashusho, bidatunguranye gukoreshwa ku buryo bw’ibanze mu bicuruzwa, bibarizwa mu Mutwe wa 49.


1.- Ku mpamvu z’ibice 4804.11 na 4804.19, “urupapuro rukomeye rufunika” (kraftliner) bivuga urupuro cyangwa urupapuro rukomeye byatunganyijwe cyangwa byasigirijwe n’imashini aho munsi ya 80% by’uburemere bw’ubuhuha bwose burimo ari ubwo mu biti bikorwa mu mirimo ya silifati y’ubutabire cyangwa soda y’ubutabire, biri mu bizingo, bipima hejuru ya garama 115 kuri buri meterokare kandi bifite ingufu zo kwiyasa nk’uko bigaragazwa mu mbonerahamwe ikurikira, byinjizwa cyangwa byomekwa bingana by’uburemere ubwo aribwo bwose.

Ibiro g/m² Ikigero gito gishoboka cyo kwiyasa cya Muleni kPa

180

115 393125 417200 637300 824400 961

2.- Ku mpamvu z’ibice 4804.21 na 4804.29, impapuro zikora imifuka bivuga impapuro zatunganyijwe n’imashini zifite 80 % by’uburemere bw’ubuhuha bwose burimo bwakozwe mu mirimo y’ikorwa rya silifate y’ubutabire na silifate ya soda, ifite uburemere butari munsi y’amagarama 60 kuri buri meterokare ariko butarengeje amagarama 115 kuri buri meterokare kandi zifite ibiziranga bikurikira:

(a) Zifite ikigero cyo kwiyasa cya Muleni kiri mu nsi ya meterokare 3.7 kPa kuri buri garama no kwiregura kurenga 4.5% aho inyuraniyemo no hejuru ya 2% byo mu cyerekezo cy’imashini.

(b) Zifite ikigero gito cyo gucika no gukururuka nk’uko bigaragazwa mu mbonerahamwe ikurikira cyangwa ikasemo imirongo ingana n’uburemere ubwo aribwo bwose:

Uburemere g/ m² Ikigero gito cyo gucika mN Ikigero gito cyo gukurukakN/m

Icyerekezo cy’imashini

Icyerekezo cy’imashini kongeraho

inyuranamo ry’imashini

inyuranamo Icyerekezo cy’imashini hiyongyeho

inyuaranamo ry’imashini

607080100115

700830965

1,2301,425

1,5101,7902,0702,6353,060

1.92.32.83.74.4

67.28.310.612.3

3.- Ku mpamvu z’agace 4805.11, urupapuro rw’umutako rukozwe mu gice cy’iby’ubutabire ruvuga urupapuro, ruri mu bizingo, rufite 65% by’uburemere bw’ubuhuha burugize bukoze mu buhuha bw’ibiti bikomeye biterurukijwe bwavuye mu mirimo yo gusya y’ibice cy’ubutabire kandi rufite CMT 30 (rufite imigongo n’iminota 30 ya kondishoningi) ifite ubushobozi bwo kudacika ubusa burenze 1.8 newtons/g/m² kuri 50% by’ububobere, kuri 23°C. 4.- Agace ka 4805.12 karebana n’urupapuro, ruri mu bizingo, rukozwe ahanini n’ifu y’imiheha iboneka mu mirimo y’icyiciro y’ubutabire, bipima amagarama 130 buri meterokare cyangwa hejuru yayo, bipima kandi CMT 30 (bifite imigongo n’iminota 30 ya kondishoningi) bifite ubushobozi bwo gucikaubusa burenze 1.4 newtons/g/m² kuri 50% by’ububobere kuri 23°C. 5.- Uduce 4805.24 na 4805.25 turebana n’impapuro n’ibikarito bikozwe ku buryo bwuzuye n’ifu y’ibiti (Ibisigazwa n'ibishishwa), by’urupapuro cyangwa ibikarito bivuyemo. Urupapuro rukomeye rushobora kandi kugira umubyimba w’inyuma w’urupapuro rusize cyangwa urupapuro rwahinduriwe cyangwa rutahinduriwe ibara hifashishijwe ifu y’ibiti yavuye mu bindi bintu . Ibi bicuruzwa bifite ikigero cyo kwiyasa kitari munsi ya meterokare 2 kPa.kuri buri garama 6. - Ku mpamvu z’agace 4805.30, urupapuro rufunika rwa silifati” bivuga urupapuro rwanogerejwe n’imashini rufite hejuru ya 40% by’uburemere bw’ubuhuha bwose buboneka mu mirimo yo gukora silifiti y’ubutabire, rufite ivu ritarengeje 8%, rufite kandi ikigero cyo kwiyasa cya Mullen kitari munsi ya meterokare 1.47 kPa kuri buri garama. 7.- Ku mpamvu z’agace 4810.22 urupapuro rworohereye rufunitse bivuga , urupapuro rufunitse impande zombi rutarengeje uburemere bwa garama 72 kuri buri meterokare, ibirufunitse bitarengeje amagarama 15 kuri buri meterokare, n’uburemere bw’ubuhuha bwose burugize butari munsi ya 50% byuburemere bwose bw’ubuhuha bw’ibiti buboneka mu mirimo ikorwa n’imashini.

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Ijanisha

48.01 Impapuro zikoreshwa mu kwandika ibinyamakuru, mu mizingo cyangwa zirambuye.

4801.00.10 -Bipima munsi ya g 42/m² kg 10% 4801.00.90 -Ibindi kg 10%

48.02 Urupapuro cyangwa urupapuro rukomeye bidafunitse byo mu bwoko bw’izandikwaho, izisohora impapuro mu mashini cyangwa indi mirimo yo kwandika, n’amakarita adatoboye n’impapuro zifatirwaho amajwi zitoboye, ziri mu bizingo cyangwa zikoze urukiramende (harimo na kare) zirambuye, z’ingano iyo ariyo yose zindi zitari izo mu gice cya 48.01 cyangwa 48.03; urupapuro cyangwa urupapuro rukomeye byakozwe n’intoki.

4802.10.00 -Impapuro n’ibikarito byakozwe n’intoki bifite ibiro bigera ku 10%

kg 10%

4802.20.00 - Impapuro n’ibikarito byo mu bwoko bukoreshwa mu mafoto bifite 10% byo kuba byakwangirika buzirana n’ubushyuhe, n’ubuzirana n’umuriro w’amashanyarazi.

kg 10%

4802.40.00 - Impapuro zifunika inkuta kg 10% -Izindi mpapuro n’ibikarito bitarimo ubuhiha buturuka ku imirimo ikorwa n’imashini cyangwa ubutabire n’imashini bifite 10% by’uburemere bw’ubuhiha bwose:

4802.54.00 --Bipima munsi ya garama 40 kuri buri meterokare kg 10% 4802.55.00 --Bipima g 40 /m² cyangwa kurengaho, ariko bitarengeje g

150 /m², mu bizingokg 25%

4802.56.00 --Bipima g 40 /m² cyangwa kurengaho, ariko bitarengeje g 150 /m², mu duhwahwari dufite uruhande rumwe rutarengeje mm 435 urundi ntirurenze mm 297 mu gihe bizinguye

kg 25%

4802.57.00 --Ibindi, bipima g40 /m² cyangwa kurenzaho ariko bitarengeje g150 /m²

kg 25%

4802.58.00 --Birengeje g150/m² kg 25% -Urundi rupapuro n’urupapuro rukomeye bifite hejuru ya 10% by’uburemere bw’ubuhiha bwose bwabonetse mu mirimo ikorwa n’imashini cyangwa ubutabire n’imashini:

4802.61.00 --Mu bizingo kg 25% 4802..62.00 --Bitarengeje mm 297 birambuye, uruhande rumwe rutarengeje

mm 435 naho urundi ruhandekg 25%

4802.69.00 --Ibindi kg 25% 48.03 4803.00.00 Ibikoresho by'isuku yo mu maso, igitambaro cy'amazi

cyangwa seriviyeti n'izindi mpapuro zikoreshwa nka byo mu rugo cyangwa mu isukura, utuzingo tw'udupapuro tw'isuku turimo seriroze, twashyizwemo imipfunyo, utuntu tumeze nk'uduheri, utwenge, twashyizwemo amabara, dushushanyijweho, tuzinze cyangwa turambuye

kg 10%

48.04 Impapuro n’ibikarito bidafunitse, biri mu bizingo cyangwa birambuye, bindi bitari ibyo mugice cya 48.02 cyangwa 48.03. -Urupapuro rukomeye:

4804.11.00 --ruterurukijwe-- izindi:

kg 25%

4804.19.10 ---Urupapuro rukomeye rufunika amabuye ya radiyo kg 0%

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4804.19.90 ---Ibindi kg 25% -Urupapuro rukomeye rukora imifuka:

4804.21.00 --Ruterurukijwe kg 25% 4804.29.00 --Ibindi kg 25%

-Izindi mpapuro zikomeye n’izikora ibikarito bipima amagarama 150 kuri buri meterokare cyangwa munsi yayo:

4804.31.00 --ruterurukijwe kg 25% 4804.39.00 --Ibindi kg 25%

-Izindi mpapuro zikomeye n’zikora ibikarito bipima hejuru y’amagarama 150 kuri buri meterokare ariko bitarengeje amagarama 225 kuri buri meterokare:

4804.41.00 --Ruterurukijwe kg 25% 4804.42.00 --Byerurukijwe hose umujyo umwe kandi bigizwe n'indodo

zavuye mu giti hakoreshejwe uburyo bw'ubutabire kurenga igipimo cya 95% hashingiwe ku buremere bw'indodo zose zibigize, kandi bipima g/m²

kg 25%

4804.49.00 --Ibindi kg 25% -Izindi mpapuro zikomeye n’izikora ibikarito bipima 225 g/m²cyangwa hejuru yayo:

4804.51.00 --Ruterurukijwe kg 25% 4804.52.00 --Byerurukijwe hose umujyo umwe kandi bigizwe n’indodo

zavuye mu giti hakoreshejwe uburyo bw’ubutabire kurenga 95% hashingiwe ku buremere bw’indodo zose zibigize

kg 25%

4804.59.00 --Ibindi kg 25% 48.05 Izindi mpapuro zikomeye n’ibikarito bitagize icyo

bisigwaho, biri mu bizingo cyangwa birambuye nk’uduhwahwari bitatunganyijwe birenzeho cyangwa byakozwe ku buryo burenze ubwateganyijwe mu gisobanuro cya 3 cy’uyu Mutwe-Impapuro zikoze butiyo zitakwa:

4805.11.00 --Impapuro zikoze butiyo zitakwa zikoze icyiciro n’ubutabire kg 25% 4805.12.00 --Impapuro zikoze butiyo zitakwa zikozwe mu miheha kg 25% 4805.19.00 --Ibindi kg 25%

-Impapuro zikomeye zifunika ibintu (impapuro zongeye gukoreshwa):

4805.24.00 --Zipima amagarama 150 kuri buri meterokare cyangwa munsi yayo

kg 25%

4805.25.00 --Birengeje g150/m² kg 25% 4805.30.00 -Urupapuro rufunika rwa silifite kg 25% 4805.40.00 -Impapuro ziyungurura n'ibikarito kg 0% 4805.50.00 -Impapuro ziyungurura n'ibikarito

-Izindi:kg 10%

4805.91.00 --Zipima amagarama 150 kuri buri meterokare cyangwa munsi yayo

kg 25%

4805.92.00 --Itarengeje 150 g/m² cyangwa ngo irenze 225 g/m² kg 25% 4805.93.00 --Rupima amagarama 225 kuri buri meterokare cyangwa

kurenzakg 25%

48.06 Impapuro zikozwe mu bikomoka ku bihingwa, impapuro zidatoswa n’amavuta, impapuro zikoreshwa mu kudekarika n’izindi mpapuro zibonerana, ziri mu bizingo cyangwa zirambuye.

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Ijanisha

-Impapuro zikozwe mu bikomoka ku bihingwa 4806.10.10 ---Bishushanyijweho kg 10% 4806.10.90 ---Ibindi kg 10% 4806.20.00 -Impapuro zidatoswa n’amavuta kg 10% 4806.30.00 -Zikoreshwa mu kudekarika kg 10% 4806.40.00 -Impapuro zibonerana cyangwa zicamo urumuri kg 10%

48.07 4807.00.00 Impapuro cyangwa ibikarito byungikanyije (bikorwa bafatanya na kole, ibice birambuye by’impapuro cyangwa ibikarito), bidafunitse cyangwa ngo bishyirwemo ikindi kintu byaba bikomejwe cyangwa bidakomejwemo hagati,

kg 25%

48.08 Impapuro n'ibikarito byahawe intego y'imigongo (byaba bifite cyangwa bidafite impapuro zometsweho hakoreshejwe kole) biriho utuginagina, bifite imipfunyo, dufite utuntu tumeze nk’uduheri, dutobaguye, tuzinze cyangwa turambuye, bikaba bitari nk'ubwoko bw'urupapuro rwavuzweho mug barafu cya 48.03.

4808.10.00 -Impapuro n’ibikarito bifite imigongo byaba bitoboye cyangwa bidatoboye

kg 25%

4808.20.00 -impapuro zikomeye zifunika z’imifuka zitoboye, zikururuka cyangwa zihinika, zaba zitatse cyangwa zidatatse

kg 25%

4808.30.00 -Izindi mpapuro zikomeye zifunika z’imifuka, zikururuka cyangwa zihinika, zifite udupfumure

kg 25%

4808.90.00 -Ibindi kg 25% 48.09 Impapuro za karuboni, impapuro ziyandikaho ibyanditse

ku zindi ziri hejuru yazo n’izindi mpapuro zigenewe kwandukura cyangwa kujyana ahandi inyandiko (hakubiyemo impapuro zikora muri sitensile zifunitse kandi zirimo umuti), zishushanyijweho cyangwa zidashushanyijweho, ziri mu bizingo cyangwa mu ndambure.

4809.20.00 -Zandikwaho bigahinguranya kg 10% 4809.90.00 -Ibindi kg 10%

48.10 Impapuro n'ibikarito, byasizwe ingwa (China clay) ku ruhande rumwe cyangwa zombi cyangwa se ibindi bintu bidakomoka kubinyabuzima, zifunitse cyangwa zidafunitse, kandi nta kindi kintu zasizweho, zifite cyangwa zidafite ibara, zifite imirimbo cyangwa zanditsweho ibintu, zizinze cyangwa zirambuye, uko byaba bingana kose -Impapuro n’ibikarito byo mu bwoko bukoreshwa mu kwandika, gusohora inyandiko mu mashini cyangwa ibindi bintu byandikwaho, bitarimo ubuhiha buboneka mu mirimo y’amamashini cyangwa y’ubutabire n’amamashini cyangwa bufite 10% by’uburemere bwose bw’ubuhiha burimo:

4810.13.00 --Mu bizingo kg 25% 4810.14.00 --Mu ndambure uruhande rumwe rutarengeje 435mm mu gihe

urundi rutarengeje mirimetero 297 igihe rudahinnyekg 25%

4810.19.00 --Ibindi kg 25% -Rugenewe gushushanywaho rufite uburemere buri hejuru ya 10% by’uburemere bw’ubuhiha bwose bwabonetse mu mirimo y’amamashini n’iy’ubutabire n’amamashini:

184

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Ijanisha

4810.22.00 --Urupapuro rworohereye rufunitse kg 10% 4810.29.00 --Ibindi kg 10%

-Impapuro zifunika n’ibikarito, bindi bitari ibyo mu bwoko bukoreshwa mu kwandika, mu gusohora inyandiko mu mashini cyangwa gushushanya:

4810.31.00 --Byerurukijwe hose umujyo umwe kandi bigizwe n'indodo zavuye mu giti hakoreshejwe uburyo bw'ubutabire kurenga igipimo cya 95% hashingiwe ku buremere bw'indodo zose zibigize, kandi bipima 150 g/m² cyangwa munsi yaho

kg 10%

4810.32.00 --Byerurukijwe hose umujyo umwe kandi bigizwe n'indodo zavuye mu giti hakoreshejwe uburyo bw'ubutabire kurenga igipimo cya 95% hashingiwe ku buremere bw'indodo zose zibigize, kandi bipima 150 g/m²

kg 25%

4810.39.00 --Ibindi kg 25% -Izindi mpapuro n'ibikarito:

4810.92.00 --Impapuro zikozwe n’ingerekerane y’uduce twinshi (multi-ply) kg 25% 4810.99.00 --Ibindi kg 25%

48.11 Izindi mpapuro, ibikarito, udutambaro tw’isuku turimo seriroze n’udushundura dukozwe n’indodo za seriroze , ubuhiha, bufunitse, buteye umuti, butwikiriye, buteye irangi, butatse bushushanyijeho, buri mu bizingo cyangwa bukoze urukiramende (harimo na kare) bw’indambure, bw’ingano iyo ari yo yose, bundi butari ibicuruzwa byo mu bwoko buvugwa mu bice 48.03, 48.09 cyangwa 48.10.

4811.10.00 -Impapuro n’ibikarito byasizweho godoro kg 10% -Impapuro n’ibikarito bifatishwa cyangwa bifatira : Zifatisha (zifiteho kore):

4811.41.10 ---Bidashushanyijeho kg 0% 4811.41.90 ---Ibindi kg 10% 4811.49.00 --Ibindi kg 25%

-Impapuro n’ibikarito bifunitse biteye umuti cyangwa bitwikirijwe parasitiki (havuyemo za kole):

4811.51.00 --Byerurukijwe, birengeje 150 g/m²-- Izindi:

kg 25%

4811.59.10 ---Zikoreshwa mu gushyira ibimenyetso ku mabuye ya radiyo na za batiri

kg 0%

4811.59.90 ---Ibindi kg 10% -Impapuro n’ibikarito bifunitse biteye umuti cyangwa bitwikirijwe ibishashara, ibishashara bya peterori, sitiyarini, amavuta cyangwa giriceroli:

4811.60.10 ---Bidashushanyijeho kg 0% 4811.60.90 ---Ibindi kg 10% 4811.90.00 -Izindi mpapuro, ibikarito, udutambaro tw’isuku turimo seriroze

n’udushundura dukozwe n’indodo za serirozekg 10%

48.12 4812.00.00 Filitaboloki, deya n’amasahani bikoze mu mutsima w’impapuro.

kg 0%

48.13 Urupapuro rufunika itabi, rwaba rukase cyangwa rudakase mu bipimo runaka mu ishusho y’igitabo cyangwa y’umwiburungushure.

4813.10.00 -Mu ishusho y’igitabo cyangwa y’umwiburungushure kg 0% 4813.20.00 -Mu bizingo bifite ubugari butarenze cm 5 kg 0%

185

Icyiciro No.


Ijanisha

4813.90.00 -Ibindi kg 0% 48.14 Urupapuro rufunika inkuta n’ibindi bisa narwo bifunika

inkuta, utuntu ducamo urumuri two mu madirishya bikoze mu mpapuro.

4814.10.00 - Urupapuro rwinitse mu irangi kg 25% 4814.20.00 -Impapuro zifunika inkuta n’ibindi bifunga inkuta bisa na byo

bigizwe n’impapuro zifunitseho cyangwa rworoshyeho, ku ruhande rw’imbere, icyiciro cya parasitiki cy’amabara, gitatse, giteye irangi, gishushanyijeho cyangwa gitatse mu bundi buryo.

kg 25%

4814.90.00 -Ibindi kg 25% [48.15] 48.16 Impapuro za karuboni, impapuro zifiteho karuboni

ubwazo, n'izindi mpapuro zishobora kwikoporora ahandi (zitari izivugwa mug barafu cya 48.09), za sitensile zo gutubura ibyanditse, palaki zikoreshwa mu icapiro byose bikozwe mu mpapuro byaba bifunze cyangwa bidafunze mu dupaki.

4816.20.00 -Zandikwaho bigahinguranya kg 25% 4816.90.00 -Ibindi kg 25%

48.17 Amabahasha, amakarita bandikiraho abantu, amakarita akoreshwa mu iposita no mu kwandikirana, akoze mu mpapuro cyangwa ibikarito; udufuka, udusakoshi dutwarwamo impapuro, ibintu byabugenewe byandikirwaho, bikozwe mu mpapuro cyangwa ibikarito, biba bikubiyemo impapuro zitandukanye zo kwandikaho.

4817.10.00 -Amabahasha kg 25% 4817.20.00 -Impapuro zandikwaho amabaruwa, impapuro zikoreshwa mu

iposita no mu kwohereza amabaruwa kg 25%

4817.30.00 -Ibikarito, udufuka, udusakoshi dutwarwamo impapuro, ibintu byabugenewe byandikirwaho, bikozwe mu mpapuro cyangwa ibikarito, biba bikubiyemo impapuro zitandukanye zo kwandikaho

kg 25%

48.18 Impapuro zo mu bwiherero n’izindi mpapuro zisa nazo, ibintu birinda ibicuruzwa bipakiye kwangirika cyangwa, impapuro ndede zisohora inyandiko mu mashini bikoze mu buhiha bwa seriroze byo mu bwoko bukoreshwa mu ngo cyangwa mu bijyanye n’isuku, mu bizingo, bifite ubugari butarengeje santimetero 36, cyangwa bikase mu ngano cyangwa ishusho runaka; imishwari, impapuro z’isukura, amasume, imyenda yo ku meza, umwenda w’isuku, imbindo z’abana, tampo, amashuka n’ibindi bisa na byo by’isuku yo mu rugo n’iy’ibitaro, Ibicuruzwa by'amakositimu, inyunganira myenda, bikoze mu mutsima w’urupapuro, ibintu birinda ibicuruzwa bipakiye kwangirika cyangwa impapuro ndende zisohora inyandiko mu mashini bikoze mu buhiha bwa seriroze.

4818.10.00 -Impapuro z'isuku kg 25% 4818.20.00 -Imishwari, udutambaro two guhanagura n'ibitambaro by’amazi kg 25% 4818.30.00 -Udutambaro bategura ku meza na seriviyete kg 25%

-Udutambaro two kwibinda cyangwa kotegisi, seriviyete na n’imyenda y’ibyahi by’abana bato n’ibicuruzwa bindi nkabyo:

186

Icyiciro No.


Ijanisha

4818.40.10 ---Ibitambaro by'isuku na za kotegisi kg 0% 4818.40.90 --- Izindi kg 25% 4818.50.00 -Imyenda n’ibice byayo kg 25% 4818.90.00 -Ibindi kg 25%

48.19 Ibikarito, ibisanduku binini, udusanduku, imifuka n’ibindi bintu bipakirwamo ibintu, bikoze mu mpapuro, ibikarito, udutambaro tw’isuku turimo seriroze n’udushundura dukozwe n’indodo za seriroze;box files, letter Amapurato , udukarito tubikwamo amadosiye, udushyirwamo impapuro ku meza n’ibindi bicuruzwa bisa na byo, bikoze mu mpapuro cyangwa impapuro zikomeye.

4819.10.00 -Impapuro, ibikarito, ibisanduku bikoze mu bipapuro cyangwa ibikarito bifite imigongo

kg 25%

-Ibikarito bikunjwa, amasanduku n’amavarisi bikoze mu mpapuro cyangwa impapuro zikomeye zidafite imigongo:

4819.20.10 ---Ipanu, udusanduku dufite inzugi dukozwe mu biti kg 10% 4819.20.90 ---Ibindi kg 25% 4819.30.00 -Imifuka n'ibikapu, bifite indiba y'ubugari bwa cm 40 cyangwa

burengakg 25%

4819.40.00 -Indi mifuka n'ibikapu, hakubiyemo n'ibikoresho bifite ishusho y'umutemeri

kg 25%

4819.50.00 -Ibindi bikoresho bipfunyikwamo, harimo n'udufuka babikamo amadisiki

kg 25%

4819.60.00 -Karaseri, udutanda tubikwamo amabaruwa, ibikarito bibikwamo n’ibindi bicuruzwa nkabyo, by’ubwoko bukoreshwa mu biro, mu maduka n’ahandi nk'aho

kg 25%

48.20 Rojisitiri, ibitabo by'icungamari, amakayi, ibitabo byandikwamo ibyatumijwe, ibitabo byandikwamo amakuru atandukanye n'ibinyamakuru bitandukanye, ajenda, n’ibindi bicuruzwa nk’ibyo, amakayi, impapuro zagenewe kugabanya wino, igifatantanya impapuro (impapuro zitandukanye cyangwa ibindi), imbikamadosiye, ibifunika amadosiye, amafishi y’iby’ubucuruzi y’uburyo bunyuranye, udutabo turimo za karubone zigiye zitanywa n’impapuro n’ibindi bicuruzwa bijyana no kwandika, bikozwe mu mpapuro cyangwa mu bikarito; arubumu z’ibyitegererezo cyangwa cyangwa zo gukusanyirizamo amaforo, ibihu by’ibitabo, bikozwe mu bipapuro cyangwa ibikarito.

4820.10.00 -Rojisitiri, ibitabo byandikwamo ibyinjye n’ibisohoka, amakayi, ibitabo by’amafishi atumirizwaho ibicuruzwa, ibitabo by'inyemezabuguzi, Udukarine tw’impapuro z’amabaruwa, udukarino tw’impapuro zandikwaho memo, ajenda n’ibindi bicuruzwa nk’ibyo

kg 25%

4820.20.00 -Amakayi kg 25% 4820.30.00 -Ibifatanya impapuro (bindi bitari ibifuniko by’ibitabo),

ibifuniko by’impapuro zibikwamo amadosiye n’amabaruwa kg 25%

4820.40.00 -Impapuro zinyuranye z’ubucuruzi n’impapuro zitanditseho za karuboni

kg 25%

4820.50.00 -Alubumu z’ibintu ndeberwaho cyangwa byakusanyijwe kg 25% 4820.90.00 -Ibindi kg 25%

48.21 Ibirango byo ku rupapuro cyangwa urupapuro rukomeye

187

Icyiciro No.


Ijanisha

by’ubwoko bwose bishushanyijeho cyangwa bidashushanyijeho -Byanditsweho:

4821.10.10 ---Bishyirwa ku mabuye ya radiyo kg 10% 4821.10.90 ---Ibindi kg 25% 4821.90.00 -Ibindi kg 10%

48.22 Kanete, ikidongi, kopuse n'ibindi bifasha bisa by'umutsima (pulp) bakoramo impapuro, urupapuro cyangwa urubaho rwo mu mpapuro (byaba bipfumuye cyangwa bidapfumuye cyangwa bikomeye).

4822.10.00 -Z’ubwoko bukoreshwa mu kuzinga indodo ku bidongi kg 10% 4822.90.00 -Ibindi kg 10%

48.23 Izindi mpapuro, ibikarito, udutambaro tw’isuku turimo seriroze n’udushundura dukozwe n’indodo za seriroze, zikatiye ku gipimo cyangwa zihabwa ishusho; ibindi bintu by'umutsima (pulp) bakoramo impapuro, urupapuro, ibikarito, seriroze zirinda ibintu kwangirika n'udutimba tw'indodo zikoze muri seriroze.-Impapuro zashyizweho ubujeni, mu dushumi cyangwa ibizingo:

4823.20.00 -Impapuro ziyungurura n'ibikarito kg 25% 4823.40.00 -Ibizingo, impapuro na kadara, biba byanditseho ngo bikoreshwe

n’ibikoresho bifata amakuru byikoresha (self recording)kg 25%

-Amapurato, amapura, amasahane, ibikombe n'ibindi nkabyo, bikoze mu mpapuro cyangwa mu bikarito

4823.61.00 --Zo mu migano kg 25% 4823.69.00 --Ibindi kg 25% 4823.70.00 -Ibikoresho byabumbwe mu mutsima w’impapuro

-Ibindi:kg 25%

4823.90.10 ---Ibifuniko bikoze mu byatsi (Straw wrappers) kg 10% 4823.90.90 ---Ibindi kg 25%

Umutwe wa 49

188

Ibitabo byo mu icapiro, ibinyamakuru, amafoto n’ibindi bintu bikorerwa mu icapiro; inyandiko z’intoki, inyandiko z’imashini n’ibishushanyo mbonera

Ibisobanuro byerekeye uyu Mutwe. 1.- Uyu mutwe ntureba: (a) Negatifu z’amafoto cyangwa negatifu ziri ku mpapuro zibonerana (Umutwe wa 37); (b) Amakarita, imbata z’amazu cyangwa imibumbe, biri mu butumburuke, bishushanyijeho cyangwa bidashushanyijeho (icyiciro cya 90.23); (c) Amakarita yo gukina cyangwa ibindi bicuruzwa byo mu Mutwe wa 95; cyangwa (d) Inyandiko z’ibyuma zomekwa ku bikoresho z’umwimerere , inyandiko zisohoka mu mashini (icyiciro 97.02), Kashe ziterwa ku nyemezabuguzi zigaragaza ko ibicuruzwa byishyuwe, cyangwa ku mpapuro z’imari yinjiye, ikirango cy’iposita, ibahasha igaragaza igihe kasha yaguriwe, ibikoresho bikoreshwa mu iposita n’ibindi bisa na byo byo mu gice cya 97.04, ibikoresho bya kera birengeje imyaka ijana cyangwa ibindi bicuruzwa bivugwa mu Mutwe wa 97. 2.- Ku mpamvu z’Umutwe wa 49, ijambo “byacapwe” rivuga kandi byakozwe hifashishijwe imashini zitubura inyandiko, byakozwe ku igenzura ry’ikorwa ry’ibintu ry’imashini zikoresha, bitatse, bifotowe, byatubuwe cyangwa byacapwe. 3.- Ibinyamakuru, inyandiko z’ubushakashati bwakozwe, ibinyamakuru bisohoka mu gihe runaka byafatanyijwe mu bundi buryo butari ubw’impapuro n’ibirundo by’ibinyamakuru, inyandiko z’ubushakashatsi bwakozwe cyangwa ibinyamakuru bisohoka mu gihe runaka bifunze ari byinshi ariko bifunikishijwe igifuniko kimwe bigomba gutondekwa mu gice cya 49.01, haba harimo cyangwa hatarimo ibikoresho byo kwamamaza. 4.- Icyiciro 49.01 cya na none kireba : (a) itubura ry’inyandiko zakusanyijwe, urugero iz’ibihangano by’ubugeni cyangwa ibishushanyo, biherekejwe n’amagambo ajyanye na byo, byagaragajwe n’imibare y’amapaji mu ishusho ibereye gufatanya mu gitabo kimwe cyangwa byinshi; (b) Ishusho y’inyongera iherekeza, kandi yunganira igitabo cyafatanyijwe; na (c) Ibice bicapwe by’ibitabo binini cyangwa ibitabo bito, bibumbiye hamwe cyangwa biri mu ndambure zitandukanye, bigize uko byakabaye cyangwa icyiciro, ibyagombaga gukorwa kandi bigenewe gufatanywa. Nyamara, amafoto n’ibishushanyo bidaherekejwe n’amagambo, byaba bitondetse ku mapaji cyangwa biri mu ishusho y’indambure zitandukanye, bibarizwa mu gice 49.11. 5.- Biseguriwe igisobanuro cya 3 cy’uyu mutwe icyiciro cya 49.01 ntikireba ibitabo byatangajwe bigamije cyane cyane iyamamaza (urugero, agatabo gasobanura ibikorwa by’uwagasohoye, inyandiko zitanga amakuru ku kintu runaka, urupapuro rwamamaza ibikorwa by’uwarusohoye, ibitabo bisobanura serivisi zizatangwa mu gihe runaka, ibitabo birimo amazina y’abanyeshuri bizihiriza kurangiza icyiciro runaka cy’amashuri, byose bisohorwa n’amashyirahamwe y’abahagarariye abakozi, inyandiko zikurura ba mukerarugendo). Izo nyandiko zigomba gutondekwa mu gice cya 49.11. 6.- Ku mpamvu z’icyiciro cya 49.03, ijambo ibitabo by’amashusho bigenewe abana bivuga ibitabo bigenewe abana bigizwe icyiciro kinini n’amashusho mu gihe amagambo aba ari nk’inyongera.

Icyiciro No. Kode Igisobanuro cy’uko ibicuruzwa biteye Igipimo Ijanisha

189

No. H.S fatizo49.01 Ibitabo byacapwe, inyandiko ngufi, udutabo duto n'ibindi

bintu bisa byacapwe, byaba cyangwa bitaba ku rupapuro rumwe.

4901.10.00 -Ku rupapuro rumwe, bihinnye cyangwa bidahinnye kg 0% -Ibindi:

4901.91.00 --Inkoranyamagambo n’ansikoropedi, n'uduce twazo kg 0% 4901.99.00 --Ibindi kg 0%

49.02 Ibinyamakuru, inyandiko z’ubushakashati bwakozwe, ibinyamakuru bisohoka mu gihe iki n’iki byaba bifite cyangwa bidafite ibishushanyo, cyangwa birimo amatangazo yamamaza

4902.10.00 -Bisohoka nibura kane mu cyumweru kg 0% 4902.90.00 -Ibindi kg 0%

49.03 4903.00.00 Ibitabo abana bashushanyamo cyangwa basigamo amabara. kg 0% 49.04 4904.00.00 Inyandiko z’umuziki ushushanyije cyangwa wanditse n’intoki

ifatanyije, yaba iherekejwe cyangwa idaherekejwe n’amashusho.

kg 0%

49.05 Amakarita, imbata z’imigezi cyangwa ibishushanyo bisa na byo by'ubwoko bwose, hakubiyemo atalasi, amakarita amanikwa ku nkuta, imbata z’ubutaka n’imibumbe byacapwe.

4905.10.00 -Imibumbe y’isi-Ibindi:

kg 0%

4905.91.00 --Mu ishusho y’ibitabo kg 0% 4905.99.00 --Ibindi kg 0%

49.06 4906.00.00 Imbata n’ibishushanyo bikoreshwa mu bwubatsi, mu nganda, mu bucuruzi, no mu bijyanye n’ubutaka cyangwa ibindi bisa na byo, by’umwimerere byashushanyijwe n’intoki; inyandiko zandikishijwe intoki; amafoto ari ku mpapuro zifataho amashusho n’impapuro za karuboni zabyo.

kg 0%

49.07 Kashe ziterwa ku nyemezabuguzi zigaragaza ko ibicuruzwa byishyuwe, cyangwa ku mpapuro z’imari yinjira zitarakoreshwa cyangwa se izindi kashe zisa nazo zijyanye n’ibintu biriho cyangwa bishya mu gihugu bifite cyangwa bizagira agaciro kazwi, urupapuro ruriho ikirango cy’ikigo runaka, inoti zo muri banki, urutonde rw’ibintu biri mu bubiko, imigabane, impapuro nyemezabwishyu n’izindi nyandiko zisa nazo zigaragaza uburenganzira ku mutungo.

4907.00.10 ---Amafishi na/cyangwa udutabo twa sheke kg 10% 4907.00.90 ---Ibindi kg 0%

49.08 Impapuro zidekarika. 4908.10.00 -Impapuro zidekarika (decalcomanias), ziteye burahuri kg 10% 4908.90.00 -Ibindi kg 10%

49.09 4909.00.00 Impapuro zikurwa mu cyuma cyabugenewe zanditseho ubutumwa bwo gutashya bw’umuntu ku giti cye zicapwe cyangwa ziriho ibishushanyo, ubutumwa cyangwa amatangazo, bwaba buherekejwe cyangwa budaherekejwe n’ibisobanuro, bwaba bufunze mu ibahasha cyangwa mu mirimbo

kg 25%

49.10 4910.00.00 Ubwoko bwose bw'indangaminsi, zasohowe mu icapiro hamwe na za ajenda zirimo indangaminsi

kg 25%

49.11 Ibindi bintu bicapye, hakubiyemo amashusho n’amafoto bicapye.

4911.10.00 -Impapuro zamamaza ibicuruzwa, igitabo kigaragaza urutonde rw’ibicuruzwa n’ibindi bisa na byo

kg 25%

190

-Ibindi:4911.91.00 --Amashusho, ibishushanyo n'amafoto

-- Ibindi:kg 25%

4911.99.10 ---Imbonerahamwe n’ibishushanyo by’amabwiriza kg 0% 4911.99.20 ---Impapuro zitangirwaho ibibazo by’ikizamini kg 0% 4911.99.90 ---Ibindi kg 25%

Icyiciro cya XIIBITAMBARO N’IBICURUZWA BIKOZWE MU BITAMBARO

191

Ibisobanuro byerekeye iki Gice 1.- Iki Gice ntikireba:

(a) Ubwoya bw’inyamaswa bukorwamo uburoso cyangwa umusatsi (icyiciro 05.02); ubwoya bw’indogobe cyangwa ibisigazwa by’ubwoya bw’indogobe (icyiciro 05.11); (b) Umusatsi cyangwa ibicuruzwa by’imisatsi (icyiciro 05.01, 67.03 cyangwa 67.04), uretse imyenda yagenewe kwambarwa ahakorerwa amavuta cyangwa ibindi bisa nayo (icyiciro cya 59.11); (c) ibyuma bitonora kotoni cyangwa ibindi bikoresho bitunganya ibihingwa byo mu Mutwe wa 14; (d) Asibesitosi zivugwa mu gice cya 25.24 cyangwa ibindi bicuruzwa bivugwa mu gice cya 68.12 cyangwa 68.13; (e) Ibicuruzwa byo mu gice 30.05 cyangwa 30.06; Utudodo dukoreshwa mu gukora isuku hagati y'amenyo), dupakiriwe kudandazwa two mu gice 33.06 (f) Ibicuruzwa bikoze mu ndodo byo mu bice. Kuva kuri 37.01 kugeza kuri 37.04. (g) ibizingo by’urudodo rumwe bifite umubyimba urengeje milimetero 1 n’ibindi bisa na byo (nk'urugero, imiheha y’imikorano) bifite umubyimba urenze milimetero 5, bikoze muri parasitiki (Umutwe wa 39), cyangwa ibikoresho biboshye cyangwa byakozwe n’urudodo rumwe rukomeza (Umutwe wa 46); (h) ibikoresho biboshye mu ipamba cyangwa ubwoya bw’inyamaswa cyangwa ibitaboshye, biteye umuti, bifunitse, bitwikiriwe cyangwa bipfunyitse muri parasitiki, cyangwa ibicuruzwa bijyanye na byo byo mu Mutwe wa 39; (ij) ibikoresho biboshye muri pamba cyangwa ubwoya bw’inyamaswa cyangwa ibitaboshye biteye umuti, bifunitse, bitwikiriwe cyangwa bipfunyitse muri kawucu cyangwa ibicuruzwa bijyanye na byo byo mu Mutwe wa 40; (k) Impu z’inyamaswa zidakannye cyangwa zitunganyijwe zigifite ubwoya cyangwa ipamba (Umutwe wa 41 cyangwa 43) cyangwa ibicuruzwa bikozwe mu bwoya bw’uruhu rw’inyamaswa, ubwoya bw’ubukorano cyangwa ibicuruzwa bijyanye na byo byo mu gice 43.03 cyangwa 43.04; (l) Ibicuruzwa bikozwe mu budodo byo mu gice 42.01 cyangwa 42.02; (m) ibikoresho cyangwa ibicuruzwa bivugwa mu mutwe wa 48 (nk'urugero, ibintu birinda ibicuruzwa bipakiye kwangirika); (n) inkweto cyangwa ibice by’inkweto, butini cyangwa kora cyangwa ibicuruzwa bisa na byo byo mu mutwe wa 64; (o) udutimba two mu musatsi cyangwa ibindi byambarwa mu mutwe, cyangwa ibice byabyo byo mu mutwe wa 65; Ibicuruzwa by'Umutwe wa 67; (q) ibicuruzwa biboshye byanogerejwe (icyiciro cya 68.05) n’ubuhiha bwa karuboni cyangwa ibicuruzwa byo mu buhiha bwa karuboni byo mu gice cya 68.15; (r) Ubuhiha bukora ibirahuri cyangwa ibicuruzwa bikoze mu buhiha bw'ibirahuri, bindi bitari imifumo ifite ubudodo bw’ibirahuri bugaragara mu ndiba y’igicuruzwa (umutwe 70); (s) Ibicuruzwa byo mu mutwe wa 94 (urugero, ibikoresho byo mu nzu, amatara n'ibikoresho bitanga urumuri); (t) Ibicuruzwa byo mu mutwe wa 95 (urugero, ibikinisho by'abana, udukino, ibikoresho bya ngombwa bya siporo); (u) Ibicuruzwa bivugwa mu mutwe wa 96 (nk'urugero, Uburoso, ibikoresho byo kudoda, ibi fungo by’imyenda, impapuro zandikwaho n’imashini y’intoki); cyangwa (v) Ibicuruzwa byo mu mutwe wa 97;

2.- (A) Ibicuruzwa bishobora gutondekwa mu mitwe kuva kuri 50 kugeza kuri 55 cyangwa mu gice 58.09 cyangwa 59.02 no mu mvange y’ibicuruzwa bibiri cyangwa byinshi bikozwe mu budodo nk’aho bikozwe n’icyiciro kinini cy’ubudodo ugereranyije n’ibindi bikoresho bibigize. Mu gihe nta gikoresho kiboshye cyiganza mu buremere, ibicuruzwa bigomba gutondekwa nk’aho bigizwe byose n’igikoresho kimwe cy’ubudodo kivugwa mu gice kiza ku mubare wa nyuma ku rutonde mu bicuruzwa bihabwa agaciro kamwe.

(B) Ku mpamvu z’itegeko ryavuzwe haruguru: (a) Ikizingo cy’ubwoya bw’indogobe (icyiciro cya 51.10) n’ikizingo cyahunzweho ubutare bw'icyuma (icyiciro 56.05) bigomba gufatwa nk’igikoresho uburemere bwacyo bufatwa nk’impuzandengo y’uburemere bw’ibikigize; ku bijyanye n’itondeka ry’ibikoresho biboshye, ubutare bw’icyumabugomba gufatwa nk’igikoresho cyo mu buboshyi; (b) Ihitamo ry’icyiciro gikwiriye riterwa no kugaragaza mbere na mbere umutwe hanyuma icyiciro kijyanye n’uwo mutwe, hirengagijwe igikoresho icyo ari cyo cyose kitatondetswe muri uwo mutwe; (c) mu gihe imitwe ya 54 na 55 yombi ivugwaho mu wundi mutwe, umutwe wa 54 n’uwa 55 bigomba gufatwa nk’umutwe umwe; (d) Aho umutwe cyangwa icyiciro bivuga ku bicuruzwa bikozwe mu bikoresho bitandukanye, ibyo bikoresho bigomba gufatwa nk’igicuruzwa kimwe.

Ibiteganywa n'ibika (A) na (B) byavuzwe hejuru bikurikizwa nanone ku ndodo zivugwa mu nyandiko ya 3, 4, 5 cyangwa ya 6 zikurikira.

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3.- (A) Ku mpamvu y'aka gace, kandi ku mpamvu z'amarengayobora mu gika cya (B) indodo zikurikira (inyabumwe, izifatanyije cyangwa ziboheye hamwe) z’ibisobanuro bikurikira zingomba gufatwa nk’ “inago, injishi, imirunga n'amakabure”: (a) Iz’ubudodo bw’amagweja cyangwa ibisigazwa byabwo, bupima hejuru ya desitegisi 20,000; (b) Iz’ubuhiha bwakozwe n’abantu (harimo n’ubudodo buboshye inyabubiri cyangwa hejuru yayo bwo mu mutwe wa 54), bupima hejuru ya desitegisi 10,000; (c) Izikoze muri marijuwana cyangwa lini:

(i) Izinogereje kandi zinatatse zipima desitegisi 1,429 cyangwa hejuru yazo (ii) Izitanogereje kandi zitanatatse zipima desitegisi 20,000 cyangwa hejuru yazo

(d) Iza koko zigizwe n’ibice bitatu cyangwa byinshi; (e) Iubundi buhiha bukomoka ku bihingwa, zipima hejuru ya desitegisi 20,000; cyangwa (f) Izakomejwe n’ubutare bw’icyuma.

(B) Amarengayobora: (a) urudodo rw'ubwoya bw’intama cyangwa ubwoya bw’izindi nyamaswa n’ubudodo bwo mu mpapuro, butari ubudodo bwakomejwe n’ubutare bw’icyuma; (b) ikizingo cy’ubudodo cyakozwe n’abantu cyo mu mutwe wa 55 n’ikizingo kizinze mu nkubiranye nyinshi gifite inkubiranye zitarenze 5 kuri buri metero cyo mu mutwe wa 54; (c) Ubudodo bw’amagweja buvugwa mu gice cya 50.06, n’indodo zivugwa mu mutwe wa 54; (d) ikizingo cy’ubudodo gihunzweho ubutare bw'icyuma kivugwa mu gice cya 56.05; ikizingo cy’ubudodo bwakomejwe n’ubutare bw’icyuma bubarizwa mu gika (A) (f) cyavuzwe haruguru; na (e) Ubudodo bwa kotoni, indodo zizinze ku bidongi, indodo zizinze ku nziga zo mu gice cya 56.06.

4.- (A) Ku mpamvu z’umutwe wa 50, 51, 52, 54 na 55, ijambo byagaragajwe ko bigiye kudandazwa risanishijwe n’ubudodo rivuga, icyashyizwe mu marengayobora mu gika (B) gikurikira, urudodo (rumwe, nyinshi (zikubiranye) cyangwa z’indambure) zagaragajwe: (a) ku mamashini atunganya indodo, ibidongi, amatiyo cyangwa ibindi bizingwaho indodo bisa na byo bifite uburemere (hakubiyemo n’ikizinzweho urudodo) bitarengeje :

(i) amagarama 85 mu gihe ari ubudodo bw’amagweja cyangwa ibisigazwa byabwo cyangwa ubudodo bwakozwe n’umuntu; cyangwa (ii) g 125 ahandi;

(b) buzinze ku nziga, burambuye cyangwa biri mu nziga z’uburemere butarengeje : (i) amagarama 85 mu gihe ari ubudodo bwakozwe n’umuntu buri munsi ya desitegisi 3,000, Ubudodo bw’amagweja cyangwa ibisigazwa byabwo; (ii) amagarama 125 ku bijyanye n’indodo ziri munsi ya desitegisi 2,000; cyangwa (iii) amagarama 500 ku zindi ndodo;

(c) zirambuye cyangwa ziri mu bizingo bigizwe n’utuzingo twinshi cyangwa indambure zitandukanywa batandukanya indodo ku buryo rumwe ruba ruri ukwarwo, zose zinganya uburemere butarengeje:

(i) Amagarama 85 mu gihe ari ubudodo bw’amagweja cyangwa ibisigazwa byabwo cyangwa ubudodo bwakozwe n’umuntu; cyangwa (ii) Amagarama 125 ku zindi ndodo.

(B) Amarengayobora: (a) Ikizingo cy’urudodo rumwe rukozwe mu gikoresho icyo aricyo cyose gikoreshwa mu buboshyi, uretse:

(i) Ikizingo cy’ubudodo bwa pamba cyangwa ubwoya bw’inyamaswa bworoshye, buterurukijwe na (ii) Ikizingo cy’ubudodo bwa pamba cyangwa ubwoya bw’inyamaswa bworoshye, bwerurukijwe, bwahinduwe ibara cyangwa bushushanyijeho, bupima hejuru ya desitegisi 5,000;

(b) Urudodo rw’inkubiranye cyangwa rw’indambure ruterurukijwe: (i) Cy’ubudodo bw’amagweja cyangwa ibisigazwa byabwo, ariko cyagaragajwe; cyangwa (ii) Cy’ibindi bikoresho biboshye havuyemo ipamba cyangwa ubwoya bw’inyamaswa bworoshye, buri mu bizingo cyangwa mu ndambure

(c) Urudodo rw’inkubiranye cyangwa rurambuye rw’amagweja cyangwa ibisigazwa byarwo, byerurukijwe, byahinduriwe ibara cyangwa bishushanyijeho, bipima desitegisi 133 cyangwa munsi yazo; na (d) Urudodo rumwe, nyinshi (zikubiranye) cyangwa z’indambure zikozwe mu gikoresho cy’ububoshyi icyo aricyo cyose:

(i) Ibidongi biboshye ku buryo busobekeranye cyangwa

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(ii) Byazinzwe ku bibufata mu bundi buryo bugaragaza umumaro wabyo mu nganda zikora imyenda (nk'urugero, ku bidongi, ku dutiyo dufasha kuzinga, ku nshinge, ku bidongi by’umutemeri cyangwa buzinze mu ishusho ya kokuni kugira ngo babufumishe).

5. - Ku mpamvu y’ibyiciro bya 52.04, 54.01 na 55.08 ijambo “ubudodo bwo kudoda” rivuga ubudodo bwinshi (bw’inkubiranye) cyangwa bw’indambure:

(a) Bwashyizwe ku bidongi (nk'urugero, ibidongi, udutiyo) bufite uburemere (harimo n’ibidongi) bitarengeje amagarama 1,000; (b) Bwateguriwe gukoreshwa mu kudoda; na (c) Buzinze nk’inyuguti ya “Z”.

6.- Ku mpamvu z’ibi, ijambo urudodo rukomeye cyane bivuga urudodo rufite ubukomere busobanurwa muri santiniyutoni kuri buri tegisi (cN/tex), buri hejuru y’ibi bikurikira: Urudodo ruto rwa nayironi, izindi poliyamide, cyangwa poriyesiteri...………………………….. 60 cN/tex Urudodo ruboshye rwa nayironi cyangwa polimide zindi, cyangwa poliyesiteri ........ …………..53 cN/tex Urudodo rw’inyabumwe, uruboshye n’utwoya twinshi twa visikoze............................................. 27 cN/tex. 7.- Ku mpamvu z’iki cyiciro, imvugo "byakozwe" bivuga :

(a) Ibikaswe mu bundi buryo butari kare cyangwa urukiramende; (b) Cyakozwe ku buryo burangiye, kigomba guhita gikoreshwa (cyangwa gikeneye gutandukanywa bakata indodo zigifatanyije) batabanje kukidoda cyangwa kugikoraho indi mirimo (nk'urugero, ibihanagura ivumbi, amasume, imyenda itegurwa ku meza, furari, uburingiti); (c) Kizinze cyangwa giheze ku mpera gifite amapfundo kuri buri mpera, havuyemo ibikoresho bifite impera zahambuwe bapfundika cyangwa bakoresha ubundi buryo bworoheje; (d) Cyakaswe mu bipimo kandi cyanyuze mu mirimo yo gutaka ibikorwa mu ndodo; (e) Cyafatanyijwe badoda, bafatanya cyangwa mu bundi buryo (kindi kitari igicuruzwa kigizwe n’ibipande bibiri cyangwa byinshi bikozwe mu mpera zahujwe z’ibikoresho n’ibipande by’ibicuruzwa bigizwe n’imyenda ibiri cyangwa myinshi yafatanyijwe irambuye, yaba iseguye cyangwa idaseguye); (f) Ziboshye cyangwa zikoroshese mu ishusho runaka, zaba zigaragazwa nk’ibicuruzwa binyuranye cyangwa mu mubare w’ibicuruzwa biri mu gipande runaka.

8.- Ku mpamvu z’Umutwe wa 50 kugeza kuwa 60: (a) Imitwe kuva ku wa 50 kugeza ku wa 55 na 60, keretse bihindutse bikurikije aho igicuruzwa kibarizwa, imitwe kuva ku wa 56 kugeza ku wa 59 ntireba ibicuruzwa bikorwa biri mu gisobanuro cya 7 haruguru; na (b) Umutwe kuva kuwa 50 kugeza ku wa 55 na 60 ntibireba ibicuruzwa byo mu mutwe kuva ku wa 56 kugeza ku wa 59.

9.- Ibikoresho biboshye byo mu mitwe kuva kuwa 50 kugeza ku wa 55 bikubiyemo ibikoresho bigizwe n’ibice bibangikanye by’indodo zigiye zigerekeranye zikoze imfuruka zigororotse cyangwa zifunganye. Ibyo bice bifatanyijwe na kole aho bihurira cyangwa byafatanyishijwe ubushyuhe. 10.- Ibicuruzwa bikururuka bigizwe n’ibikoresho byo kiboha byavanzwe n’indodo za kawucu bitondekwa muri iki cyiciro. 11.- Bitewe n’ibiteganywa n’iki cyiciro, ijambo “gitohejwe” ririmo “kijanditswe” 12.- Ku mpamvu z’iki cyiciro, ijambo “poliyamide” ririmo “aramide”. 13.- Bitewe n’ibiteganywa n’iki cyiciro, aho bikoreshwa mu Itonde hose, ijambo “urudodo rukweduka” bivuga urudodo rufite ubwoya harimo ubudodo bumwe, rukaba rutandukanye n’urudodo rusobekeranye, rukaba rwo rudacika iyo barureguye inshuro eshatu ku burebure bwarwo karemano, ukongera kururegura ubwa kabiri ku burebure bwarwo karemano mu gihe cy’iminota itanu inshuro zitari hejuru y’imwe n’icyiciro by’uburebure bwarwo karemano. 14- Uretse bigenwe ukundi, imyenda iboshye ivugwa mu bice bitandukanye igomba gutondekwa mu bice byayo n’ubwo yaba yashyizwe hamwe kugira ngo idandazwe. Bitewe n’ibiteganywa n’iyi Nyandiko, ijambo “imyenda iboshye” risobanura imyenda yo mu mitwe 61.01 kugeza kuri 61.14 n’imitwe 62.01 kugeza 62.11.

Ibisobanuro bijyanye n’aka kigiro. 1.- Muri iki cyiciro, aho bikoreshwa mu Itonde hose, amagambo akurikira afite ibisobanuro yahawe: (a) Ubudodo buterurukijwe Ubudodo:

(i) bufite ibara ry’umwimerere rifitwe n’ubuhiha bubugize, ubu budodo buba butarerurukijwe, butarahinduwe ibara (rwaba rumwe cyangwa nyinshi ) cyangwa bushushanyijeho; cyangwa (ii) bugizwe n’ibara rivangavanze (“ibara ry’ikigina”), ryakozwe mu ruvange rw’amabara yenda gutukura.

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Ubu budodo bushobora kuba bwarakozwe nta bara bufite cyangwa bugashyirwamo ibara ricuyuka (rishiramo nyuma yo gufurishwa isabune), no mu gihe ubuhiha bwakozwe n’umuntu ari bwinshi hakoreshejwe imiti igabanya amabara (nk'urugero, diyokiside ya titaniyumu [titanium dioxide]).

(b) Urudodo rwerururukijwe Ubudodo:

(i) ruba rwerurukijwe: ruba rukozwe n’ubuhiha bwerurukijwe, bwahinduwe umweru (rwaba rumwe cyangwa nyinshi) cyangwa rwasizwe ibara ry’umweru. (ii) ruba rugizwe n’imvange y’ubuhiha butererukijwe n’ubwererukijwe; cyangwa (iii) rurimo nyinshi cyangwa rurimo amashami, kandi rukaba rugizwe n’indodo zitererukijwe n’izererukijwe

(c) Urudodo rw’ibara (rwahinduwe cyangwa rushushanyijeho) Ubudodo:

(i) ruba rwahinduwe ibara (rwaba rumwe cyangwa nyinshi) rindi ritari umweru cyangwa ricuyuka, cyangwa rushushanyijeho, cyangwa rwarakozwe mu buhiha bwahinduwe ibara cyangwa bushushanyijeho; (ii) rugizwe n’uruvangitirane rw’ubuhiha bwahinduwe ibara bugizwe n’amabara atandukanye cyangwa n’uruvangitirane rw’ ubuhiha butererukijwe cyangwa bwererukijwe hamwe n’ubuhiha bwashyizweho amabara ( busa n’igitaka cyangwa uruvangitirane rw’ubudodo), cyangwa ruri mu ibara rimwe cyangwa mu yandi mabara menshi hagati usangamo utudomo; (iii) rukomoka mu kizingo cy’ubuhiha buba bwashushanyijweho; cyangwa (iv) rurimo nyinshi cyangwa rurimo amashami, kandi rukaba rugizwe n’urudodo rutererukijwe cyangwa urwererukijwe n’urudodo rw’ibara.

Izi nsobanuro zo haruguru kandi zinakoreshwa kimwe ku myenda y’ubudodo bumwe no imyomekano n’ibivugwa mu mutwe wa 54. (d) Igitambaro kitererukijwe Ibitambaro bikozwe mu budodo bw'umwimerere butatewe irangi bingana na metero imwe n'icyiciro kuzamura, ariko : Ibi bitambaro bishobora kuba byarakozwe nta bara bishyizweho cyangwa ibara ricuyuka. (e) Igitambaro cyererukijwe Igitambaro:

(i) cyererukijwe cyangwa, keretse hari ukundi kuntu biteganyijwe, cyashyizwemo ibara ry’umweru; (ii) kigizwe n’urudodo rwererukijwe; cyangwa (iii) kigizwe n’urudodo rutererukijwe n’urwerurukijwe.

(f) Igitambaro giteye ibara Igitambaro:

(i) ni igitambaro giteye ibara ryihariye ritari umweru (keretse hari ukundi kuntu biteganyijwe) cyangwa cyaranyujijwe bwa nyuma mu rindi bara ritari umweru (keretse hari ukundi kuntu biteganyijwe); cyangwa (ii) kigizwe n’urudodo rw’amabara rw’igitambaro cy’ibara ryihariye.

(g) Ibitambaro by’amabara atandukanye Igitambaro (kitari igitambaro gishushanyijeho):

(i) kigize n’ubudodo bw’amabara atandukanye cyangwa ubudodo bufite amabara agaragara ku buryo butandukanye y’ibara rimwe (ritari ibara ry’umwimerere y’ubuhiha bucyigize); (ii) kigizwe n’urudodo rutererukijwe cyangwa rwererukijwe n’urw’amabara; cyangwa (iii) kigizwe n’ubudodo busa n’igitaka cyangwa uruvangitirana rw’ubudodo.

(Uko biri kose, urudodo rwakoreshejwe mu mikubo no mu mpera z’umwenda ntirubarwa.) (h) Igitambaro gishushanyijeho Igitambaro cyashushanyijweho, cyaba gikozwe cyangwa kidakozwe mu budodo bw’amabara atandukanye. (Ibikurikira bifatwa nk’ibitambaro bishushanyijeho: ibitambaro biriho ishusho ikozwe, nk’urugero, igitambaro kiriho uburuso cyangwa agakoresho gateraho irangi hakoreshejwe urupapuro bomekaho rugatanga ishusho bashaka, hakoreshejwe uburyo bwo guhindura ibara.) Uburyo bita ‘merisirizasiyo’ (mercerisation) bwo kongerera ingufu ubudodo bw’ipamba no kubwerurutsa cyane ntacyo buhindura ku ku rutonde rw’ubudo cyangwa ibitammbaro bigaragara mu byiciro bimaze kuvugwa haruguru. Ibisobanuro byatanzwe uhereye kuri (d) kugeza (h) haruguru bikoreshwa, mu buryo ubwo ari bwo bwose, ku bitambaro byaboshywe cyangwa bikoroshese. (ij) Iboha ryoroheje Igitambaro kiboshye ku buryo buri mujyo w’ubudodo ushobora kujya mu mwanya w’undi hejuru cyangwa mu nsi y’ubudodo bukurikiranye mu ruhererekane, na buri rudodo mu mujyo rushobora kujya mu mwanya w’urururi hejuru cyangwa mu nsi.

195

2.- (A) Ibicuruzwa bivugwa kuva mu mutwe wa 56 kugeza ku wa 63 birimo ibikoreshwa mu myenda bigera kuri biriri cyangwa birenze bifatwa nk’ibigize igikoresho kimwe cy’uwo mwenda hakurikijwe Inyandiko ya 2 y’iki cyiciro cyerekeranye uko bashyira mu byiciro ibicuruzwa bivugwa mu mutwe wa 50 kugeza kuwa 55 cyangwa y’icyiciro cya 58.09 cyigizwe n’ibikoresho bimwe by’uyu mwenda. (B) Kugira ngo iri tegeko rishyirwe mu bikorwa:

(a) aho bibaye ngombwa, hazitabwaho gusa icyiciro kigaragaza ubwoko hagendewe ku biteganywa n’Itegeko 3; (b) ku byerekeranye n’ibicuruzwa by’imyenda bigizwe n’igitambaro giseye n’ikirundo cy’ibitambaro birunze ahantu hamwe ntabwo igitambaro giseye kizitabwaho; (c) ku byerekeranye n’imifumo yo mu gice cya 58.10 n’ibicuruzwa by’ubwo bwoko, hazitabwaho gusa igitambaro cyasewe. Ariko, imifumo idafite uduce tugaragara, n’ ibicuruzwa byerekeranye na yo, bishyirwa mu byiciro hakurikijwe ubudodo bukoreshwa gusa mu gufuma.

196

Umutwe wa 50

Ubudodo bukorwa n’amagweja

Icyiciro No.


Ijanisha

50.01 5001.00.00 Utubumbe tw'indodo zibyarwa n'amagweja zishobora kuzingwa ku kitongi.

kg 0%

50.02 5002.00.00 Ubudodo bwa suwa butaratunganywa kg 0% 50.03 5003.00.00 Ibisigazwa bya suwa (harimo utubumbe tutabereye

kuzingwa ku bidongi, ibisigazwa by'ubudodo bwavuguruwe (garnetted) mu bisigazwa.

kg 0%

50.04 5004.00.00 Ubudodo bwa suwa (bundi butari ubukomoka kubisigazwa bya suwa), butateguriwe kudandazwa.

kg 10%

50.05 5005.00.00 Ubudodo bwungikanyijwe bukomoka kuri ku bisigazwa bya suwa, budafunze ku buryo bwagurishwa mu buryo bwo kudandaza.

kg 10%

50.06 5006.00.00 Ibizingo bya suwa (hatarimo ibizingo byazinzwe bikomoka kubisigazwa bya suwa), bitateguriwe kudandazwa.

kg 10%

50.07 Ibitambaro biboshye muri suwa cyangwa mu budodo bukomoka kubisigazwa bya suwa.

5007.10.00 -Ibitambaro bikozwe mu budodo bwa suwa bugufi kg 25% 5007.20.00 -Ibindi bitambaro, bifite 85% cyangwa no kurengaho ku

buremere bw’ubudodo bwa suwa cyangwa ibisigazwa bya suwa bindi bitari ubudodo bwa suwa bugufi

kg 25%

5007.90.00 -Indi myenda kg 25%

197

Umutwe wa 51Ubwoya bw’inyamaswa, ubwoya bw’inyamaswa bunoze cyangwa budatunganyije; ubudodo bukozwe mu bwoya bw’ifarasi

n’ibitambaro bibukozwemoIgisobanuro.

1.- Mu Itonde hose:

(a) “Ubwoya” bivuga ubuhiha bukomoka ku ntama cyangwa ku bana b’intama;

(b) ubwoya bwiza bw’inyamaswa bivuga ubwoya bw’inyamaswa ya alupaka (alpaca), lama(llama), vikuna (vicuna), ingamiya (harimo n’ingamiya zo muri afurika ya ruguru n’aziya y’iburengerazuba bw’amajyepfo), yaki(yak), angora (Angora), tibetani (Tibetan), kashimiri (Kashmir) cyangwa ihene zisa n'ubwo bwoko (ariko ntabwo ari ihene zose muri rusange), urukwavu (harimo n’urukwavu rwa angora), urukwavu rwo mu ishyamba, inyamaswa y’ingore iba mu mazi (beaver), ubwoko bw’inyamaswa za nutiriya (nutria) cyangwa imbeba yo mu mazi bita “muskrat”;

(c) Ubwoya bw'inyamaswa bukomeye bivuga ubwoya bw’inyamaswa butavuzwe haruguru, havuyemo ubukoreshwa mu gukora uburoso hamwe n’udupalasitiki tuba tugize uburoso (icyiciro 05.02) n’ubwoya bw’ifarasi (icyiciro 05.11).

Icyiciro No.


Ijanisha

51.01 Rene idatunganijwe neza mu buryo bwo kuyirambura. -Bufite ibinure, harimo ubwoya bwogejwe:

5101.11.00 --Ubwoya bw’irene bwakaswe indinganire kg 0% 5101.19.00 --Ibindi kg 0%

-Bwakuwemo ibinure, butarimo karubone: 5101.21.00 --Ubwoya bw’irene bwakaswe indinganire kg 0% 5101.29.00 --Ibindi kg 0% 5101.30.00 -Burimo karubone kg 0%

51.02 Ubudodo bunyerera cyangwa buhanda bukomoka ku nyamaswa, butatunganijwe neza mu buryo bwo kuburambura. -Ubwoya bw’inyamaswa bworoshye:

5102.11.00 --Bw’ubwoya bw’ihene zo muri Kashimiri kg 0% 5102.19.00 --Ibindi kg 0% 5102.20.00 -Ubwoya bw’inyamaswa bukomeye kg 0%

51.03 Ubwoya bwasigaye cyangwa bworoshye cyangwa ubwoya bw'inyamaswa bukomeye, harimo ubudodo bwasigaye ariko hatarimo ubudodo bwavuguruwe (garnetted stock) mu bisigazwa.

5103.10.00 -Ubudodo bwa rene cyangwa ubwoya bw’inyamaswa bworoshye kg 0% 5103.20.00 -Ubundi bwoya bwasigaye cyangwa ubwoya bw’inyamaswa bworoshye kg 0% 5103.30.00 -Ibisigazwa by’ubwoya bw’inyamaswa bukomeye kg 0%

51.04 5104.00.00 Ubudodo bwavuguruwe (garnetted stock) mu bisigazwa by'ubwoya bw'inyamaswa cyangwa ubwoya bworoshye cyangwa bukomeye.

kg 0%

51.05 Rene n'ubwoya bw'inyamaswa bunyerera cyangwa buhanda, byatunganijwe neza mu buryo bwo kubirambura cyangwa bwo kubinyuzamo igisokozo (harimo n'ubwagiye busokozwa mu duce)

5105.10.00 -Ubudodo bw'ipamba yarambuwe neza kg 0% -Imitwe y’ipamba n’indi pamba yarambujwe igisokozo cyabugenewe:

5105.21.00 --Ipamba yarambujwe igisokozo cyabugenewe mu guce kg 0% 5105.29.00 --Ibindi kg 0%

-Ubudodo bunyerera bukomoka ku nyamaswa, bwatunganijwe neza mu

198

buryo bwo kuburambura:5105.31.00 --Bw’ubwoya bw’ihene zo muri Kashimiri kg 0% 5105.39.00 -Ibindi kg 0% 5105.40.00 - Ubudodo bunyerera cyangwa buhanda bukomoka ku nyamaswa,

butatunganijwe neza mu buryo bwo kuburambura.kg 0%

51.06 Ubudodo bw'ipamba yarambuwe neza, budapanzwe ku buryo bwadandazwa.

5106.10.00 -Bufite 85% cyangwa birenga ku buremere bw'ipamba kg 10% 5106.20.00 -Bifite munsi ya 85% by’uburemere bw'ubwoya kg 10%

51.07 Ubudodo bwarambuwe, budafunze ku buryo bwagurishwa mu buryo bwo kudandaza.

5107.10.00 -Bufite 85% cyangwa birenga ku buremere bw'ipamba kg 10% 5107.20.00 -Bifite munsi ya 85% by’uburemere bw'ubwoya kg 10%

51.08 Ubudodo buva ku bwoya bw'inyamaswa bunoze cyangwa buhanda, budafunze ku buryo bwagurishwa mu buryo bwo kudandaza.

5108.10.00 -Yasobanuwe kg 10% 5108.20.00 -Yarambuwe kg 10%

51.09 Urudodo rw’ipamba cyangwa ubwoya bunoze bw’inyamaswa, rwatunganyirijwe kudandazwa.

5109.10.00 -Bufite 85% cyangwa birenga ku biro by'ubwoya cyangwa bw'ubwoya bw'inyamaswa bworoshye:

kg 10%

5109.90.00 -Ibindi kg 10% 51.10 5110.00.00 urudodorw’ubwoya bw'inyamaswa bukomeye cyangwa bw’ubwoya

bw’indogobe (hakubiwemo ubudodo bw’ubwoya bw’indogobe bwavanzwemo suwa), bwaba bwaratunganyirijwe cyangwa butatunganyirijwe kudandazwa.

kg 10%

51.11 Igitambaro cy'ubudodo busobanuwe cyangwa cy'ubwoya bw'inyamaswa bworoshye. -Bufite 85% cyangwa birenga ku biro by'ubwoya cyangwa bw'ubwoya bw'inyamaswa bworoshye:

5111.11.00 --Bufite ibiro bitarenze g 300 /m² kg 25% 5111.19.00 --Ibindi kg 25% 5111.20.00 -Ubundi, buvanze cyane cyangwa bwonyine hamwe n'ubudodo busanzwe

bwakozwe n'umuntukg 25%

5111.30.00 -Ubundi, buvanze cyane cyangwa buri bwonyine hamwe n'ubudodo busanzwe bugufi bwakozwe n'umuntu

kg 25%

5111.90.00 -Ibindi kg 25% 51.12 Ibitambaro biboshye bikoze muri lene inyujijwemo igisokozo cyangwa

mu bwoya bw'inyamaswa bunyerera kandi bwanyujijwemo igisokozo. -Bufite 85% cyangwa birenga ku biro by’ubwoya cyangwa bw’ubwoya bw’inyamaswa bworoshye:

5112.11.00 --Bufite ibiro bitarenze g 200 /m² kg 25% 5112.19.00 --Ibindi kg 25% 5112.20.00 -Ubundi, buvanze cyane cyangwa bwonyine hamwe n'ubudodo busanzwe

bwakozwe n'umuntukg 25%

5112.30.00 -Ubundi, buvanze cyane cyangwa buri bwonyine hamwe n'ubudodo busanzwe bugufi bwakozwe n'umuntu

kg 25%

5112.90.00 -Ibindi kg 25% 51.13 5113.00.00 Ibitambaro bifite ubwoya bw’inyamaswa bukomeye cyangwa ubwoya

bw’indogobe.kg 25%

199

Umutwe wa 52Ipamba

Igisobanuro cyerekeye aka kiciro.1. Ku bijyanye n’akiciro ka 5209.42 na 5211.42, ijambo “Ibitambaro bakoramo imyenda y’ikoboyi” (denim) rivuga ibitambaro by’ubudodo bufite amabara atandukanye, igitambaro gikomeye kidoze mu budodo 3 cyangwa 4 bunyuranamo, harimo n’ubucitse, ishene ifite amashusho atandukanye, ubudodo bw’iyo shene buba bugizwe n’ibara rimwe n’ubudodo bw’umujyo umwe butererukijwe, bwererukijwe, bwahinduwe ikijuju cyangwa ubudodo bw’umujyo umwe bufite ibara ryenda kwereruka.


Ijanisha

52.01 5201.00.00 Ipamba itararamburwa. kg 0% 52.02 Ibisigazwa by'ipamba (harimo n'ibisigazwa by'ubudodo n’ubudodo

bwavuguruwe (garneted stock) 5202.10.00 -Ibisigazwa by’ubudodo (harimo ibisigazwa by’utudodo)

-Ibindi:kg 0%

5202.91.00 --Ubudodo butunganyijwe kg 0% 5202.99.00 --Ibindi kg 0%

52.03 5203.00.00 Ipamba yarambuwe. kg 0% 52.04 Urudodo rw'ipamba rudodeshwa, rwaba rufunze cyangwa

rudafunze kugira ngo rudandazwe -Rudafunze kugira ngo rudandazwe:

5204.11.00 --Rufite 85% cyangwa birenga ku buremere bw'ipamba kg 25% 5204.19.00 --Ibindi kg 25% 5204.20.00 -Rufunze kugira ngo rudandazwe kg 25%

52.05 Ubudodo bukomoka ku ipamba (butari ubudodo budodeshwa ku cyarahani) bugizwe na 85% cyangwa birenga ku gipimo cy'ipamba budafunze kugira ngo budandazwe -Urudodo rumwe rw’ ubuhiha butararambuye:

5205.11.00 --Rupima ya desitegisi 714.29 cyangwa irenga ( bitarengeje umubare metiriki 14)

kg 10%

5205.12.00 --Rupima mu nsi ya desitegisi 714.29 ariko bitagiye mu nsi ya desitegisi 232.56 (birenze umubare metiriki 14 ariko bitarengeje umubare metiriki 43)

kg 10%

5205.13.00 --Rupima mu nsi ya desitegisi 232.56 ariko bitagiye mu nsi ya desitegisi 192.31 (biri hejuru y’umubare metiriki 43 ariko bitarengeje umubare metiriki 52)

kg 10%

5205.14.00 --Rupimwa ku rudodo rumwe mu nsi ya desitegisi 192.31 ariko bitari mu nsi ya desitegisi 125 kuri (birengeje metitiki 52 ariko bitarengeje meteriki 80).

kg 10%

5205.15.00 --Rupima mu nsi ya desitegisi 125 (biri hejuru metiriki 80) kg 10% Urudodo rumwe rw’ ubuhiha burambuye:

5205.21.00 --Rupima ya desitegisi 714.29 cyangwa irenga ( bitarengeje umubare metiriki 14)

kg 10%

5205.22.00 --Rupima mu nsi ya desitegisi 714.29 ariko bitari mu nsi ya desitegisi 232.56

kg 10%


kg 10%

5205.24.00 --Rupima mu nsi ya desitegisi 192.31 ariko bitari mu nsi ya desitegisi kg 10%

200


Ijanisha

1255205.26.00 --Rupima mu nsi ya desitegisi 125 bitari mu nsi ya desitegisi 106.38 (biri

hejuru ya metiriki 80 ariko bitarengeje umubare metiriki 94) kg 10%

5205.27.00 --Rupima mu nsi ya desitegisi 106.38 ariko bitari mu nsi ya desitegisi 83.33 (biri hejuru ya metiriki 94 ariko bitarengeje umubare metiriki 120)

kg 10%

5205.28.00 --Rupima desitegisi 83.33 (biri hejuru ya metiriki 120) kg 10% -Urudodo rurimo nyinshi cyangwa amashami rukozwe mu buhiha butarambuye :

5205.31.00 --Rupimwa ku rudodo rumwe desitegisi 714.29 cyangwa hejuru yazo ( bitarengeje umubare metiriki 14 ku rudodo rumwe)

kg 10%

5205.32.00 --Rupimwa ku rudodo rumwe mu nsi ya desitegisi 714.29 ariko rutari mu nsi ya desitegisi 232.56 (birengeje metiriki 14 ariko bitarengeje umubare metiriki 43 ku rudodo rumwe)

kg 10%

5205.33.00 --Rupimwa ku rudodo rumwe mu nsi ya desitegisi 232.56 ariko bitari mu nsi desitegisi 192.31 (birengeje metiriki 43 ariko bitarengeje umubare metiriki 52 ku rudodo rumwe)

kg 10%

5205.34.00 --Rupimwa ku rudodo rumwe mu nsi ya desitegisi 192.31 ariko bitari mu nsi ya 10% kg bya desitegisi 125 (birengeje metitiki 52 ariko bitarengeje meteriki 80); rupimwa ku rudodo rumwe mu nsi ya desitegisi 125 (birengeje umubare metiriki 80).

kg 10%

5205.35.00 --Rupimwa ku rudodo rumwe hasi ya desitegisi 125 (birengeje umubare metiriki 80 ku rudodo rumwe)

kg 10%

-Urudodo rurimo nyinshi cyangwa amashami rukozwe mu buhiha burambuye:

5205.41.00 --Rupimwa ku rudodo rumwe desitegisi 714.29 cyangwa hejuru yazo (bitarengeje umubare metiriki14).

kg 10%

5205.42.00 --Rupimwa ku rudodo rumwe mu nsi ya desitegisi 714.29 ariko bitari mu nsi

kg 10%

5205.43.00 --Rupimwa ku rudodo rumwe mu nsi ya desitegisi 232.56 ariko bitari mu nsi desitegisi 192.31 (birengeje metiriki 43 ariko bitarengeje umubare metiriki 52 ku rudodo rumwe)

kg 10%

5205.44.00 --Rupimwa ku rudodo rumwe mu nsi ya desitegisi 192.31 ariko bitari mu nsi ya desitegisi 125 (birengeje umubare metiriki 52 ariko bitarengeje umubare metiriki 80 ku rudodo rumwe)

kg 10%

5205.46.00 --Rupimwa ku rudodo rumwe mu nsi ya desitegisi 125 ariko bitari mu nsi ya desitegisi 106.38 (birengeje 80 ariko bitarengeje metitiki 94 ku rudodo rumwe).

kg 10%

5205.47.00 --Rupimwa ku rudodo rumwe mu nsi ya desitegisi 106.38 ariko bitari mu nsi ya desitegisi 83.33 (birengeje 94 ariko bitarengeje metitiki 120 ku rudodo rumwe).

kg 10%

5205.48.00 --Rupimwa ku rudodo rumwe hasi ya desitegisi 83.33 (birengeje metiriki 120 ku rudodo rumwe)

kg 10%

52.06 Ubudodo bukomoka ku ipamba (burari ubudodo budodeshwa ku cyarahani) butageze kuri 85% kuri buri gipimo cy'ipamba, budafunze ku buryo bwagurishwa mu buryo bwo kudandaza - Urudodo rumwe rw’ ubuhiha butararambuye:

5206.11.00 --Rupima ya desitegisi 714.29 cyangwa irenga ( bitarengeje metiriki 14) kg 10% 5206.12.00 --Rupima mu nsi ya desitegisi 714.29 ariko bitagiye mu nsi ya desitegisi

232.56 (birenze metiriki 14 ariko bitarengeje metiriki 43) kg 10%

5206.13.00 --Rupima mu nsi ya desitegisi 232.56 ariko bitari mu nsi ya desitegisi kg 10%

201


Ijanisha

192.31Rupima mu nsi ya desitegisi 192.31 ariko bitagiye mu nsi ya desitegisi 125 (birenze metiriki 52 ariko bitarengeje metiriki 80)

kg 10%

5206.15.00 --Rupima mu nsi ya desitegisi 125 (biri hejuru metiriki 80) kg 10% -Urudodo rumwe rw’ ubuhiha burambuye:

5206.21.00 --Rupima ya desitegisi 714.29 cyangwa irenga ( bitarengeje metiriki 14) kg 10% 5206.22.00 --Rupima mu nsi ya desitegisi 714.29 ariko bitari mu nsi ya desitegisi

232.56kg 10%


kg 10%

5206.24.00 --Rupima mu nsi ya desitegisi 192.31 ariko bitari mu nsi ya desitegisi 125

kg 10%

5206.25.00 --Rupima mu nsi ya desitegisi 125 (biri hejuru metiriki 80) kg 10% -Urudodo rurimo nyinshi cyangwa amashami rukozwe mu buhiha butarambuye :

5206.31.00 --Rupimwa ku rudodo rumwe desitegisi 714.29 cyangwa hejuru yazo (bitarengeje metiriki14).

kg 10%

5206.32.00 --Rupimwa ku rudodo rumwe mu nsi ya desitegisi 714.29 ariko rutari mu nsi ya desitegisi 232.56 (birengeje metiriki 14 ariko bitarengeje metiriki 43 ku rudodo rumwe)

kg 10%

5206.33.00 --Rupimwa ku rudodo rumwe mu nsi ya desitegisi 232.56 ariko bitari mu nsi desitegisi 192.31 (birengeje metiriki 43 ariko bitarengeje metiriki 52 ku rudodo rumwe)

kg 10%

5206.34.00 --Rupimwa ku rudodo rumwe mu nsi ya desitegisi 192.31 ariko bitari mu nsi ya desitegisi 125 (birengeje metiriki 52 ariko bitarengeje metiriki 80 ku rudodo rumwe)

kg 10%

5206.35.00 --Rupimwa ku rudodo rumwe hasi ya desitegisi 125 (birengeje metiriki 80 ku rudodo rumwe)

kg 10%

- Urudodo rurimo nyinshi (rukubye) cyangwa amashami rukozwe mu buhiha burambuye:

5206.41.00 --Rupimwa ku rudodo rumwe desitegisi 714.29 cyangwa hejuru yazo ( bitarengeje metiriki 14 ku rudodo rumwe).

kg 10%

5206.42.00 --Rupimwa ku rudodo rumwe mu nsi ya desitegisi 714.29 ariko rutari mu nsi ya desitegisi 232.56 (birengeje metiriki 14 ariko bitarengeje metiriki 43 ku rudodo rumwe)

kg 10%

5206.43.00 --Rupimwa ku rudodo rumwe mu nsi ya desitegisi 232.56 ariko bitari mu nsi desitegisi 192.31 (birengeje metiriki 43 ariko bitarengeje metiriki 52 ku rudodo rumwe)

kg 10%

5206.45.00 --Rupimwa ku rudodo rumwe mu nsi ya desitegisi 192.31 ariko bitari mu nsi ya desitegisi 125 (birengeje metiriki 52 ariko bitarengeje metiriki 80 ku rudodo rumwe)

kg 10%

52.07 Uurudodo rw'ipamba (ibindi bitari ubudodo bwo kudodesha) bushyirwaho ngo bugurishwe detaye.

5207.10.00 -Rufite 85% cyangwa birenga ku buremere bw'ipamba kg 10% 5207.90.00 -Ibindi kg 10%

52.08 Ibitambaro by'ipamba, bifite 85% cyangwa birenga ku biro by'ipamba, bipima ibiro bitarenze g 200 /m2.

5208.11.00 --Umwenda w'ibara rimwe upima 100 g/m2 kg 25% 5208.12.00 --Umupira w'ubudodo bunyuranyemo, upima ibiro birenze g 100/m2 kg 25%

202


Ijanisha

5208.13.00 --Indi myenda cyangwa Ibitambaro by'ipamba iboshywe n'insobekerane y'indodo 3 cyangwa 4

kg 25%

5208.19.00 --Indi myenda kg 25% -Byerurukijwe:

5208.21.00 --Umwenda w'ibara rimwe upima 100 g/m2 kg 25% 5208.22.00 --Umupira w'ubudodo bunyuranyemo, upima ibiro birenze g 100/m2 kg 25% 5208.23.00 --Indi myenda cyangwa Ibitambaro by'ipamba iboshywe n'insobekerane

y'indodo 3 cyangwa 4kg 25%

5208.29.00 --Indi myenda kg 25% -Byahinduwe ibara:



5208.39.00 --Indi myenda kg 25% -Y’indodo z’amabara atandukanye:



5208.49.00 --Indi myenda kg 25% -Byashyizwemo amarangi n’amashusho atandukanye: --Biboshye ku buryo bworoheje, bitarengeje uburemere bwa g 100/m2:

5208.51.10 ---Amakanga, ibikoyi n'ibitenge kg SI 5208.51.90 ---Ibindi kg 25%

-Umupira w'ubudodo bunyuranyemo, upima ibiro birenze g 100/m2 5208.52.10 ---Amakanga, ibikoyi n'ibitenge kg SI 5208.52.90 ---Ibindi kg 25% 5208.59.00 --Indi myenda kg 25%

52.09 Ibitambaro by'ipamba, bifite 85% cyangwa birenga ku biro by'ipamba, bipima ibiro birenze g 200 /m2.

5209.11.00 --Biboshye ku buryo bworoheje kg 25% 5209.12.00 --Indi myenda cyangwa Ibitambaro by'ipamba iboshywe n'insobekerane


5209.19.00 --Indi myenda kg 25% 5209.21.00 --Biboshye ku buryo bworoheje kg 25% 5209.22.00 -- ipamba iboshywe n'insobekerane y'indodo 3 cyangwa 4 kg 25% 5209.29.00 --Indi myenda kg 25% 5209.31.00 --Biboshye ku buryo bworoheje kg 25% 5209.32.00 -- Indi myenda cyangwa Ibitambaro by'ipamba iboshywe n'insobekerane


5209.39.00 --Indi myenda kg 25% -Y’indodo z’amabara atandukanye:

5209.41.00 --Biboshye ku buryo bworoheje kg 25% 5209.42.00 --Ibitambaro bya denimu bikorwamo amakoboyi kg 25% 5209.43.00 --Indi myenda cyangwa Ibitambaro by'ipamba iboshywe n'insobekerane


5209.49.00 --Indi myenda- Byashyizwemo amarangi n’amashusho atandukanye:

kg 25%

--Biboshye ku buryo bworoshye:

203


Ijanisha

5209.51.10 ---Amakanga, ibikoyi n'ibitenge kg SI 5209.51.90 ---Ibindi kg 25% 5209.52.00 --Indi myenda cyangwa Ibitambaro by'ipamba iboshywe n'insobekerane


5209.59.00 --Indi myenda kg 25% 52.10 Ibitambaro bikoze mu ipamba bipima mu nsi ya 85%

by’uburemere bw’'ipamba, rivanze ku bwinshi cyangwa ryonyine n’ubuhiha bukozwe n’abantu bifite uburemere butarenze 200 g/m2.

5210.11.00 --Biboshye ku buryo bworoheje kg 25% 5210.19.00 --Indi myenda kg 25% 5210.21.00 --Biboshye ku buryo bworoheje kg 25% 5210.29.00 --Indi myenda kg 25% 5210.31.00 --Biboshye ku buryo bworoheje kg 25% 5210.32.00 --Indi myenda cyangwa Ibitambaro by'ipamba iboshywe n'insobekerane


5210.39.00 --Indi myenda kg 25% 5210.41.00 --Biboshye ku buryo bworoheje kg 25% 5210.49.00 --Indi myenda kg 25%

-Byabaye impirime: --Biboshye ku buryo bworoshye:

5210.51.10 ---Amakanga, ibikoyi n'ibitenge kg 50% 5210.51.90 ---Ibindi kg 25% 5210.59.00 --Indi myenda kg 25%

52.11 Ibitambaro bikoze mu ipamba, bipima mu nsi ya 85% by’uburemere bw’ipamba, rivanze ku bwinshi cyangwa ryonyine n’ubuhiha bukozwe n’abantu bifite uburemere burenze 200 g/m2. -

5211.11.00 --Biboshye ku buryo bworoheje kg 25% 5211.12.00 -- Indi myenda cyangwa Ibitambaro by'ipamba iboshywe n'insobekerane


5211.19.00 Indi myenda kg 25% 5211.20.00 Byerurukijwe

-kg 25%

5211.31.00 Biboshye ku buryo bworoheje kg 25% 5211.32.00 Indi myenda cyangwa Ibitambaro by'ipamba iboshywe n'insobekerane


5211.39.00 Indi myenda-

kg 25%

5211.41.00 --Biboshye ku buryo bworoheje kg 25% 5211.42.00 --Ibitambaro bya denimu bikorwamo amakoboyi kg 25% 5211.43.00 --Indi myenda cyangwa Ibitambaro by'ipamba iboshywe n'insobekerane


5211.49.00 --Indi myenda-

kg 25%

5211.51.10 --Amakanga, ibikoyi n'ibitenge kg SI 5211.51.90 -Ibindi kg 25% 5211.52.00 --Indi myenda cyangwa Ibitambaro by'ipamba iboshywe n'insobekerane


5211.59.00 --Indi myenda kg 25% 52.12 Ibindi iboshye imyenda by'ipamba.

204


Ijanisha

-Itarengeje 200 g/m² :5212.11.00 --Ruterurukijwe kg 25% 5212.12.00 --Byerurukijwe kg 25% 5212.13.00 --itewemo amabara kg 25% 5212.14.00 --Y’indodo z’amabara atandukanye

- Bishushanyijeho:kg 25%

5212.15.10 ---Amakanga, ibikoyi n'ibitenge kg SI 5212.15.90 ---Ibindi kg 25%

-Irengeje g 200 /m²: 5212.21.00 --ruterurukijwe kg 25% 5212.22.00 --Byerurukijwe kg 25%

5212.23.00 --Byahinduwe ibara kg 25% 5212.24.00 --Bikozwe mu budodo bufite amabara atandukanye kg 25%

--Bishushanyijeho:5212.25.10 ---Amakanga, ibikoyi n’ibitenge kg SI5212.25.90 ---Ibindi kg 25%

205

Umutwe wa 53Ubundi budodo bukomoka ku bimera; ubudodo bw’impapuro n’ibitambaro bibukomokaho

Icyiciro No.


Ijanisha

53.01 Bworohereye, bwatunganyijwe ariko butahishywe; ikizingo cyorohereye n’ibisigazwa (harimo ibisigazwa by’ubudodo n’ ubudodo butunganyijwe).

5301.10.00 -Ubuhiha bworohereye cyangwa bw’umwimerere kg 0% -Ubuhiha bworohereye, bucikaguritse, bwahishywe, bukaramburwa cyangwa se bwatunganijwe, ariko butahishywe:

5301.21.00 --Bwacagaguwe cyangwa bushyishye kg 0% 5301.29.00 --Ibindi kg 0% 5301.30.00 -Ikizingo cy’ubuhiha n’ ibisigazwa kg 0%

53.02 Ubuhiha (Cannabis sativa L.) bw’umwimerere cyangwa butunganijwe ariko butahishywe; ikizingo n’ibisigazwa by’icyo kimera kanabis (harimo ibisigazwa by’urudodo n’ibisigazwa n’ubudodo butunganyijwe).

5302.10.00 - Ubuhiha bwa kanabisi cyangwa bw’umwimerere kg 0% 5302.90.00 -Ibindi kg 0%

53.03 Urudodo rukomoka ku kimera rukomeye (jute) n’ubundi buhiha buvamo imyambaro (havuyemo ubuhiha, ikimera kanabis) bw’umwimerere cyangwa butunganijwe ariko butahishywe; ikizingo n’ibisigazwa by’ubwo budodo (harimo ibisigazwa by’ubwo budodo n’ubudodo butunganyijwe).

5303.10.00 -Urudodo rukomoka ku kimera rukomeye (jute) n’ubundi buhiha buvamo imyambaro, ubuhiha bw’umwimerere cyangwa butunganyijwe

kg 0%

5303.90.00 -Ibindi kg 0% [53.04] 53.05 5305.00.00 Imbuto coconut, abaca (ikimera cya Manila cyangwa Musa textilis

Nee), ubuhiha bukomeye cyanen’ubundi budodo bukomoka ku bimera, bukomoka ahandi hatavuzwe cyangwa hatagarajwe muri iyi nyandiko, ubuhiha bw’umwimerere cyangwa bwatunganyijwe ariko butahishywe; ikizingo, utudodo tugufi dutandukanye n’ibisigazwa by’ubwo buhiha

kg 0%

53.06 Urudodo rworohereye 5306.10.00 -Rumwe kg 10% 5306.20.00 -Rurimo nyinshi (zizinze) cyangwa zirimo imigozi kg 10%

53.07 Ibitambaro bikoze mu budodo bukomoka ku kimera rukomeye n’ubundi buhiha buvamo imyambaro bivugwa mu cyiciro cya 53.03.

5307.10.00 -Rumwe kg 10% 5307.20.00 -Rurimo nyinshi (zizinze) cyangwa zirimo imigozi kg 10%

53.08 Ubundi budodo bukomoka ku bimera; ubudodo bubyara impapuro

5308.10.00 -Urudodo bukozwe mu buhiha bukomoka ku kimera cya coconut. kg 10% 5308.20.00 -Urudodo rukomoka ku kimera kanabis kg 10% 5308.90.00 -Ibindi kg 10%

53.09 Ibitambaro biboshye by’ubuhiha. -Birimo 85% cyangwa birenga hashingiwe ku buremere bw'ubuhiha

5309.11.00 --Bitererukijwe cyangwa byererukijwe kg 25% 5309.19.00 --Ibindi kg 25%

-Birimo mu nsi ya 85% hashingiwe ku buremere bw’ubuhiha: 5309.21.00 --Bitererukijwe cyangwa byererukijwe kg 25% 5309.29.00 --Ibindi kg 25%

206

Icyiciro No.


Ijanisha

53.10 Ibitambaro bikoze mu budodo bukomoka ku kimera rukomeye n’ubundi buhiha buvamo imyambaro bivugwa mu cyiciro cya 53.03.

5310.10.00 -Biterurukijwe kg 25% 5310.90.00 -Ibindi kg 25%

53.11 5311.00.00 Ubundi budodo bukomoka ku bimera; ubudodo bubyara impapuro

kg 25%

207

Umutwe wa 54

Uduce tw’utudodo tw’udukorano; ibipande n’ibisa na byo byavuye ku binyabusapfu by’ibikorano bidakomoka ku bimera cyangwa ku nyamaswa


1.- Hifashishijwe amazina agaragara mu Itonde, ijambo “Ubuhiha bwakozwe n’abantu” rivuga ubuhiha bw’ubukorano bukomoka kubyo bita porimeri ziva mu nganda, hakoreshejwe uburyo:

(a) Bwa porimeri zikomoka ku bisigazwa by’ibimera kugira ngo hakorwe porimeri nk’urugero poriyamide, poriyesiteri, poriyorefini cyangwa poreyuretani, cyangwa habayeho impinduka ku buryo porimeri zikorwa (nk'urugero, alukolo poli (vinili) ikozwe mu buryo bwo gukamura imyunyu muri poli(vinili); cyangwa

(b) bwo gushongesha cyangwa cyangwa ubundi buryo bwo gutunganya porimeri zikomoka ku bisigazwa by’ibinyabuzima (nk'urugero ceriroze) kugira ngo hakorwe porimeri nk’urugero imirasire ya kupuramoniyumu (cupro) cyangwa ya visikose, cyangwa hifashishijwe impinduka za porimeri z’umwimerere zikomoka ku bisigazwa by’ibinyabuzima(nk'urugero, seriroze, poroteyine iva mu mata (Casein) n’izindi poroteyine, cyangwa aside iva kuri alijine), kugira ngo hakorwe porimeri nka seriroze asetate cyangwa arijinate.

Amagambo “sentetike” na “bitari umwimerere”, yakoreshejwe ku buhiha, avuga: sentetike: ubuhiha nk’uko bwasobanuwe muri (a); butari umwimerere: ubuhiha nk’uko bwasobanuwe muri (b). Igice kirekire cy’urudodo n’ibindi bisa nkacyo bivugwa mu cyiciro cya cya 54.04 cyangwa 54.05 ntibifatwa nk’ ubuhiha bwakozwe n’abantu.

Amagambo “byakozwe n’abantu”, “sentetike” na “bitari umwimerere” agira ubusonuro bumwe iyo ikoreshwa ryayo rifite aho rihuriye n’ “ibikoresho bikenerwa mu gukora ibitambaro”.

2.- Ibyiciro bya 54.02 na 54.03 ntibikoreshwa ku kizingo sintetike cyangwa kitari umwimerere kivugwa mu Mutwe wa 55.

Icyiciro No.


Ijanisha

54.01 Indodo zidodeshwa zakozwe n’abantu zaba zifunze cyangwa zidafunze

5401.10.00 -By’ubuhiha sententike kg 25% 5401.20.00 -By’uturandaryi tw'udukorano kg 25%

54.02 Ikizingo cy’ubuhiha sententike (bundi butari ubudodo badodesha), butagenewe kudandazwa, hariho urudodo rumwe rutagejeje kuri desitegisi 67. -Ubudodo bukomeye cyane bukozwe muri niro cyangwa izindi poriyamide:

5402.11.00 --Bw’aramide kg 10% 5402.19.00 --Izindi kg 10% 5402.20.00 -Ubudodo bukomeye cyane bukozwe muri zikoze muri poriyesiteri kg 10%

-Urudodo rusobekeranye: 5402.31.00 --Rukoze muri niro cyangwa izindi poriyamide, rupima hashingiwe ku

kidongi kitarengeje tegisi 50kg 10%

5402.32.00 Rukoze muri niro cyangwa izindi poriyamide, rurengeje hashingiwe ku kidongi kimwe

kg 10%

5402.33.00 --Zikoze muri poriyesiteri kg 10% 5402.34.00 --Bukoze muri poriporopirene kg 10% 5402.39.00 --Izindi kg 10%

208

Icyiciro No.


Ijanisha

-Urundi rudodo, rumwe, rudakaraze cyangwa rukaraze bitarengeje inshuro 50 kuri metero:

5402.44.00 --Zikweduka kg 10% 5402.45.00 --Izindi, zikozwe muri niro cyangwa izindi poriyamide kg 10% 5402.46.00 --Izindi zikozwe muri poriyesiteri, zikarazwe igice kg 10% 5402.47.00 --Izindi zikoze muri poriyesiteri kg 10% 5402.48.00 -- Izindi zikozwe muri poriporopirene kg 10% 5402.49.00 --Izindi kg 10%

-Urundi rudodo, rumwe, rukaraze bitarengeje inshuro 50 kuri metero: 5402.51.00 --Rukozwe muri nilo cyangwa izindi poriyamide kg 10% 5402.52.00 --Zikoze muri poriyesiteri kg 10% 5402.59.00 --Izindi kg 10%

-Urundi rudodo, rurimo nyinshi zizinze cyangwa zimeze nk’imigozi: 5402.61.00 --Rukozwe muri niro cyangwa izindi poriyamide kg 10% 5402.62.00 --Zikoze muri poriyesiteri kg 10% 5402.69.00 --Izindi kg 10%

54.03 Ikizingo cy’ubudodo bw’ubukorano (bundi butari ubudodo badodesha), butagenewe kudandazwa, hariho urudodo rumwe rutagejeje kuri desitegisi 67

5403.10.00 -Ubudodo bukomeye cyane bukozwe muri visikoze kg 10% -Urundi rudodo, rumwe:

5403.31.00 --Rukozwe muri visikoze, rutazinze cyangwa ruzinze bitarengeje inshuro 120 kuri metero

kg 10%

5403.32.00 --Rukozwe muri visikoze, rukaraze kurenza inshuro 120 ku metero kg 10% 5403.33.00 --Rukozwe muri asetate ya seriroze kg 10% 5403.39.00 --Izindi

-urundi rudodo rukubiyemo nyinshi:kg 10%

5403.41.00 --Rukozwe muri visikoze kg 10% 5403.42.00 --Rukozwe muri asetate ya seriroze kg 10% 5403.49.00 --Izindi kg 10%

54.04 Urudodo rumwe sentetike rungana na desitegisi 67 cyangwa zirenga kandi rufite umubyimba urengeje 1 mm; n’igice cy’urudodo n’ibindi bisa nabyo (nk'urugero, imiheha y’imikorano) rukozwe mu budodo sentetike bukoreshwa mu gukora imyenda bufite ubugari bumwe butarengeje 5 mm. -Monofilament:

5404.11.00 --Zikweduka kg 10% 5404.12.00 --Izindi zikozwe muri poriporopirene kg 10% 5404.19.00 --Izindi kg 10% 5404.90.00 -Izindi kg 10%

54.05 5405.00.00 Urudodo rumwe rw’urukorano rungana na desitegisi 67 cyangwa zirenga kandi rufite umubyimba urengeje 1 mm; n’igice cy’urudodo n’ibindi bisa na byo (urugero, imiheha y’imikorano) rukozwe mu budodo bw’ubukorano bukoreshwa mu gukora imyenda bufite ubugari bumwe butarengeje 5 mm.

kg 10%

54.06 5406.00.00 Ubudodo bwakozwe n’umuntu (bundi butari ubwo kudodesha), bugenewe kudandazwa.

kg 10%

54.07 Ibitambaro biboshye mu budodo sententike, birimo ibitambaro biboshye bikorwa mu bintu bivugwa mu cyiciro cya 54.04.

5407.10.00 -Poriyamide cyangwa poriyesiteri Ibitambaro biboshye bikorwa mu kg 10%

209

Icyiciro No.


Ijanisha

budodo bukomeye cyane bwa niro cyangwa ubundi 5407.20.00 -Ibitambaro biboshye bikorwa mu budodo burebure cyangwa ubundi bisa kg 25% 5407.30.00 -Ibitambaro bivugwa mu Gisobanuro 9 cyerekeye Igice cya XI kg 25%

-Ibindi bitambaro biboshye, birimo igipimo kingana na 85% cyangwa birenga hashingiwe ku buremere by’ubudodo bwa niro cyangwa izindi poriyamide:

5407.41.00 --Bitererukijwe cyangwa byererukijwe kg 25% 5407.42.00 --Byahinduwe ibara kg 25% 5407.43.00 --Bikozwe mu budodo bufite amabara atandukanye kg 25% 5407.44.00 --Bishushanyijeho kg 25%

-Ibindi bitambaro biboshye, birimo igipimo kingana na 85% cyangwa birenga hashingiwe ku buremere by’ubudodo bwa poriyesiteri busobekeranye:


-Ibindi bitambaro biboshye, birimo igipimo kingana na 85% cyangwa birenga hashingiwe ku buremere by’ubudodo bwa poriyesiteri:

5407.61.00 --Birimo igipimo kingana na 85% cyangwa birenga hashingiwe ku buremere by’ubudodo bwa poriyesiteri

kg 25%

5407.69.00 --Ibindi kg 25% -Ibindi bitambaro biboshye, birimo igipimo kingana na 85% cyangwa birenga hashingiwe ku buremere by’ubuhiha sententike:


-Ibindi bitambaro biboshye, birimo igipimo kiri munsi ya 85% hashingiwe ku buremere bw’ubuhiha sententike, buvanze n’ipamba nyinshi cyangwa n’ipamba yonyine:


-Ibindi bitambaro biboshye: 5407.91.00 --Bitererukijwe cyangwa byererukijwe kg 25% 5407.92.00 --Byahinduwe ibara kg 25% 5407.93.00 --Bikozwe mu budodo bufite amabara atandukanye kg 25% 5407.94.00 --Bishushanyijeho kg 25%

54.08 Ibitambaro biboshye mu budodo bw’ubukorano, birimo ibitambaro biboshye bikorwa mu bintu bivugwa mu cyiciro cya 54.05.

5408.10.00 -Ibitambaro biboshye bikorwa mu budodo bukomeye cyane bwa visikoze kg 25% -Ibindi bitambaro biboshye, birimo igipimo kingana na 85% cyangwa birenga hashingiwe ku buremere bw’ubudodo bw’ukorano cyangwa budodo burebure cyangwa ubundi bisa:


210

Icyiciro No.


Ijanisha

-Ibindi bitambaro biboshye: 5408.31.00 --Bitererukijwe cyangwa byererukijwe kg 25% 5408.32.00 --Byahinduwe ibara kg 25% 5408.33.00 --Bikozwe mu budodo bufite amabara atandukanye kg 25% 5408.34.00 --Bishushanyijeho kg 25%

211

Umutwe wa 55Ubudodo bw’ubukorano budakomoka ku bimera cyangwa ku nyamaswa

Igisobanuro cyerekeye uyu Mutwe. 1 .- Icyiciro cya 55.01 na 55.02 bireba gusa ikizingo cy’ubudodo bwakozwe n’abantu kigizwe n’ubudodo bumeze kimwe kandi bureshya kugeza aho ikizingo kirangiriye, kandi kikarangwa n’ibi bikurikira: (a) Uburebure bw’ikizingo burenga m 2; (b) Gikaraze inshuro ziri mu nsi ya m 5; (c) Gipima mu nsi ya desitegisi 67 kuri buri rudodo; (d) Ikizingo cy’ubuhiha sententike gusa: ikizingo gikozwe na sentetike gusa, ni ukuvuga ikizingo kidashobora kongerwa ngo kirenze 100 % by’uburebure bwacyo; (e) Igipimo cyose cy’ikizingo kiri hejuru ya desitegisi 20.000. Ikizingo gifite uburebure butarengeje m 2 kigomba gushyirwa mu cyiciro cya 55.03 cyangwa 55.04.

Icyiciro No.


Ijanisha

55.01 Ikigizingo cy’ubuhiha sententike. 5501.10.00 -Bukozwe muri niro cyangwa izindi poriyamide kg 0% 5501.20.00 -Bukozwe muri poriyesiteri kg 0% 5501.30.00 -Akiririke cyangwa modakiririke kg 0% 5501.40.00 -Bukoze muri poriyesiteri kg 0% 5501.90.00 -Izindi kg 0%

55.02 5502.00.00 By’ikizingo cy’ubudodo bw’ubukorano. kg 0% 55.03 Ubudodo bw’ibanze sententike, butararamburwa cyangwa

butaratunganywa mu bundi buryo kugira ngo busobekwe.-Bwa nilo n’izindi poliyamide:

5503.11.00 --Bw’aramide kg 0% 5503.19.00 --Ibindi kg 0% 5503.20.00 -Bukozwe muri poriyesiteri kg 0% 5503.30.00 -Akiririke cyangwa modakiririke kg 0% 5503.40.00 -Bukoze muri poriyesiteri kg 0% 5503.90.00 -Ibindi kg 0%

55.04 Ubudodo bw’ibanze sententike, butararamburwa cyangwa butaratunganywa mu bundi buryo kugira ngo busobekwe.

5504.10.00 Bukozwe muri visikoze kg 0% 5504.90.00 Ibindi kg 0%

55.05 Ibisigazwa (harimo utudodo tugufi dutandukanye n’ibisigazwa by’ubudodo n’ ubudodo butunganyijwe) by’ubudodo bwakozwe n’abantu.

5505.10.00 -Bw’ubuhiha sententike kg 0% 5505.20.00 -Bw’ubudodo bw’ubukorano kg 0%

55.06 Ubudodo bw’ibanze sententike, bwararambuwe cyangwa bugatunganywa mu bundi buryo kugira ngo busobekwe.

5506.10.00 -Bukozwe muri niro cyangwa izindi poriyamide kg 0% 5506.20.00 -Bukozwe muri poriyesiteri kg 0% 5506.30.00 -Akiririke cyangwa modakiririke kg 0% 5506.90.00 -Ibindi kg 0%

55.07 5507.00.00 Ubudodo bw’ibanze bw’ubukorano, bwararambuwe cyangwa bugatunganywa mu bundi buryo

kg 0%

55.08 Ubudodo bwo kudodesha bukorwa mu budodo bw’ibanze bwakozwe n’abantu, bwaba bwarateganyirijwe cyangwa butarateganyirijwe

212

Icyiciro No.


Ijanisha

kudandazwa 5508.10.00 -Bukomoka ku budodo bw’ibanze sentetike kg 25% 5508.20.00 -Bukomoka ku budodo bw’ibanze bw’ubukorano kg 25%

55.09 Ubudodo (bundi butari ubwo badodesha) bugizwe n’ubudodo bw’ibanze sentetike, butateganyirijwe kudandazwa. -Burimo 85% cyangwa birenga hashingiwe ku buremere bw’ubudodo bw’ibanze bwa niro cyangwa izindi poriyamide:

5509.11.00 --Urudodo rumwe kg 10% 5509.12.00 --Urundi rudodo, rurimo nyinshi zizinze cyangwa zimeze nk’amakamba kg 10%

-Burimo 85% cyangwa birenga hashingiwe ku buremere bw’ubudodo bw’ibanze bwa poriyesiteri:

5509.21.00 --Urudodo rumwe kg 10% 5509.22.00 --Urundi rudodo, rurimo nyinshi zizinze cyangwa zimeze nk’amakamba: kg 10%

-Burimo 85% cyangwa birenga hashingiwe ku buremere bw’ubudodo bw’ibanze bwa akiririke cyangwa modakiririke:

5509.31.00 --Urudodo rumwe kg 10% 5509.32.00 --Urundi rudodo, rurimo nyinshi zizinze cyangwa zimeze nk’amakamba: kg 10%

Ubundi budodo, burimo 85% cyangwa birenga hashingiwe ku buremere bw’ubudodo bw’ibanzesententike:

5509.41.00 --Urudodo rumwe kg 10% 5509.42.00 --Urundi rudodo, rurimo nyinshi zizinze cyangwa zimeze nk’amakamba kg 10%

-Ubundi budodo, bukozwe mu budodo bw’ibanze bwa poriyesiteri: 5509.51.00 --Buvanze n’ubudodo bw’ibanze bw’ubukorano bwinshi cyangwa

bwonyinekg 10%

5509.52.00 --Buvanze cyane cyangwa buvanze gusa n'ipamba cyangwa ubwoya bw'inyamaswa bworoshye

kg 10%

5509.53.00 --Buvanze cyane cyangwa buvanze gusa n’ipamba kg 10% 5509.59.00 --Ibindi kg 10%

-Ubundi budodo, bukozwe mu budodo bw’ibanze bwa akiririke cyangwa modakiririke:

5509.61.00 --Buvanze cyane cyangwa buvanze gusa n'ipamba cyangwa ubwoya bw'inyamaswa bworoshye bwatunganyirijwe mu ruganda

kg 10%

5509.62.00 --Buvanze cyane cyangwa buvanze gusa n’ipamba kg 10% 5509.69.00 --Ubundi kg 10%

-Ubundi budodo: 5509.91.00 --Buvanze cyane cyangwa buvanze gusa n'ipamba cyangwa ubwoya

bw'inyamaswa bworoshyekg 10%

5509.92.00 --Buvanze cyane cyangwa buvanze gusa n’ipamba kg 10% 5509.99.00 --Ubundi kg 10%

55.10 Ubudodo (butari ubwo badodesha) bugizwe n’ubudodo bw’ibanze bw’ubukorano, butateganyirijwe kudandazwa. -Burimo 85% cyangwa birenga hashingiwe ku buremere bw’ubudodo bw’ibanze bw’ubukorano:

5510.11.00 --Urudodo rumwe kg 10% 5510.12.00 --Urundi rudodo, rurimo nyinshi zizinze cyangwa zimeze nk’amakamba kg 10% 5510.20.00 -Ubundi budodo, buvanze cyane cyangwa buvanze gusa n'ipamba

cyangwa ubwoya bw'inyamaswa bworoshyekg 10%

5510.30.00 -Ubundi budodo, buvanze cyane cyangwa buvanze gusa n’ipamba kg 10% 5510.90.00 -Ubundi budodo kg 10%

55.11 Ubudodo (butari ubwo badodesha) bugizwe n’ubudodo bw’ibanze

213

Icyiciro No.


Ijanisha

bwakozwe n’abantu, bwagenewe kudandazwa. 5511.10.00 -Bukozwe n’ubudodo bw’ibanze sententike, burimo 85% cyangwa birenga

hashingiwe ku buremere bw’ubwo budodokg 10%

5511.20.00 -Bukozwe n’ubudodo bw’ibanze sententike, burimo 85% cyangwa birenga hashingiwe ku buremere bw’ubwo budodo

kg 10%

5511.30.00 -Bukomoka ku budodo bw’ibanze bw’ubukorano bwa kg 10% 55.12 Ubudodo buboshye bw’ubudodo bw’ibanze sententike, burimo 85%

cyangwa birenga hashingiwe ku buremere bw’ubudodo bw’ibanze sententike.- Burimo 85% cyangwa birenga hashingiwe ku buremere bw’utudodo twa poliyesiteri:

5512.11.00 --Bitererukijwe cyangwa byererukijwe kg 25% 5512.19.00 --Ubundi kg 25%

-Burimo 85% cyangwa birenga hashingiwe ku buremere bw’ubudodo bw’ibanze bwa akiririke cyangwa modakiririke:

5512.21.00 --Butererukijwe cyangwa bwererukijwe kg 25% 5512.29.00 --Ubundi

-Ubundi:kg 25%

5512.91.00 --Butererukijwe cyangwa bwererukijwe kg 25% 5512.99.00 --Ubundi kg 25%

55.13 Ubudodo buboshye bw’ubudodo bw’ibanze sententike, burimo 85% cyangwa birenga hashingiwe ku buremere bw’ubwo budodo, buvanze cyane cyangwa buvanze gusa n’ipamba, butarenze 170 g/m². -Butererukijwe cyangwa bwererukijwe

5513.11.00 --Bw’ubudodo bw’ibanze bwa poriyesiteri, buboshye bisanzwe kg 25% 5513.12.00 --igitambaro gikomeye kidoze mu budodo 3 cyangwa 4, harimo ubudodo

bunyuranamo bw’ibanze bwa poriyesiterikg 25%

5513.13.00 --Ibindi bitambaro biboshye mu budodo, bukozwe mu budodo bw’ibanze bwa poriyesiteri

kg 25%

5513.19.00 --Ibindi bitambaro biboshye-Bwatewe amarangi:

kg 25%

5513.21.00 --By’ubudodo bw’ibanze bwa poriyesiteri, buboshye bisanzwe kg 25% 5513.23.00 --Ibindi bitambaro biboshye mu budodo, bukozwe mu budodo bw’ibanze

bwa poriyesiterikg 25%

5513.29.00 --Ibindi bitambaro biboshye kg 25% 5513.31.00 --By’ubudodo bw’ibanze bwa poriyesiteri, buboshye bisanzwe kg 25% 5513.39.00 --Ibindi bitambaro biboshye

-Byashushanyijweho kandi birimo amarangi atandukanye:kg 25%

--By’ubudodo bw’ibanze bwa poriyesiteri, buboshye bisanzwe: 5513.41.10 ---Amakanga, ibikoyi n’ibitenge kg SI5513.41.90 ---Ibindi kg 25% 5513.49.00 --Ibindi bitambaro biboshye kg 25%

55.14 Ibitambaro biboshye mu budodo bw’ibanze sententike, burimo 85% cyangwa birenga hashingiwe ku buremere bw’ubwo budodo, buvanze cyane cyangwa buvanze gusa n’ipamba, butarenze 170 g/m².

5514.11.00 --By’ubudodo bw’ibanze bwa poriyesiteri, buboshye bisanzwe kg 25% 5514.12.00 --Igitambaro gikomeye kidoze mu budodo 3 cyangwa 4, harimo ubudodo


5514.19.00 --Ibindi bitambaro biboshye-Byatewe amarangi atandukanye:

kg 25%

214

Icyiciro No.


Ijanisha

5514.21.00 --By’ubudodo bw’ibanze bwa poriyesiteri, buboshye bisanzwe kg 25% 5514.22.00 --Igitambaro gikomeye kidoze mu budodo 3 cyangwa 4, harimo ubudodo

bunyuranamo bw’ibanze bwa poriyesiteri5514.23.00 --Ibindi bitambaro biboshye mu budodo, bukozwe mu budodo bw’ibanze

bwa poriyesiterikg 25%

5514.29.00 --Ibindi bitambaro biboshye kg 25% 5514.30.00 -Bikozwe mu budodo bufite amabara atandukanye

-Byashushanyijweho:kg 25%

--By’ubudodo bw’ibanze bwa poriyesiteri, buboshye bisanzwe: 5514.41.10 ---Amakanga, ibikoyi n’ibitenge kg SI5514.41.90 ---Ibindi kg 25% 5514.42.00 --Igitambaro gikomeye kidoze mu budodo 3 cyangwa 4, harimo ubudodo


5514.43.00 --Ibindi bitambaro biboshye mu budodo, bukozwe mu budodo bw’ibanze bwa poriyesiteri

kg 25%

5514.49.00 --Ibindi bitambaro biboshye kg 25% 55.15 Ibindi bitambaro biboshye mu budodo, bukozwe mu budodo

bw’ibanze bwa poriyesiteri. -Bikozwe mu budodo bw’ibanze bwa poriyesiteri:

5515.11.00 --Buvanze n’ubudodo bwa visikoze bw’ibanze bw’ubukorano bwinshi cyangwa bwonyine

kg 25%

5515.12.00 --Buvanze n’ubudodo bwakozwe n’abantu bwinshi cyangwa bwonyine kg 25% 5515.13.00 --Buvanze cyane cyangwa buvanze gusa n'ipamba cyangwa ubwoya


5515.19.00 --Ubundi kg 25% -Bukozwe mu budodo bw’ibanze bwa akiririke cyangwa modakiririke:

5515.21.00 --Buvanze n’ubudodo bwakozwe n’abantu bwinshi cyangwa bwonyine kg 25% 5515.22.00 --Buvanze cyane cyangwa buvanze gusa n'ipamba cyangwa ubwoya


5515.29.00 --Ubundi-Ibindi bitamabaro:

kg 25%

5515.91.00 --Buvanze ku bwinshi n’ubudodo bwakozwe n’abantu bwinshi cyangwa bwonyine

kg 25%

5515.99.00 --Ubundi kg 25% 55.16 Ibitambaro biboshye mu budodo bw’ibanze bw’ubukorano.

- Birimo 85% cyangwa kujyana hejuru hashingiwe ku buremere by'ubudodo bugufi bw’ubukorano:


-Birimo hasi ya 85 % hashingiwe ku buremere by'ubudodo bugufi bw’ubukorano, buvanze cyane cyangwa buvanze gusa n'ubudodo bwakozwe n'abantu:


-Birimo hasi ya 85% hashingiwe ku buremere by'ubudodo bugufi bw’ubukorano, buvanze cyane cyangwa buvanze gusa n'ipamba cyangwa ubwoya bw'inyamaswa bworohereye:

215

Icyiciro No.


Ijanisha


-Birimo hasi ya 85% hashingiwe ku buremere by'ubudodo bugufi bw’ubukorano, buvanze cyane cyangwa buvanze gusa n'ubudodo bwakozwe n'umuntu:

5516.41.00 --Bitererukijwe cyangwa byererukijwe kg 25% 5516.42.00 --Byahinduwe ibara kg 25% 5516.43.00 --Bikozwe mu budodo bufite amabara atandukanye kg 25% 5516.44.00 --Bishushanyijeho

-Ibindi:kg 25%


216

Umutwe wa 56Umusegetera, utsitse kandi utaboshye; ubudodo bwihariye; utugozi, ibiziriko n’amakamba n’ibibikomokaho

Ibisobanuro byerekeye uyu Mutwe. 1.- Uyu mutwe ntureba: (a) Ibisigazwa by’ubuhiha, igitambaro gikozwe mu bwoya bw’inyamaswa cyangwa kitaboshye, cyatohejwe, gifunitswe cyangwa gifunikishijwe n’ibindi bintu bitandukanye cyangwa amavuta (urugero imibavu cyangwa ubundi bwoko bw’amavuta bivugwa mu Mutwe wa 33, amasabune cyangwa imiti bakoresha bakora isuku bivugwa mu cyiciro cya 34.01, imiti ikoreshwa mu guhanagura ibintu, amavuta cyangwa imvange y’ibindi bintu bivugwa mu cyiciro cya 34.05, imiti yoroshya ibitambaro ivugwa mu cyiciro cya 38.09) aho igikoresho bakoresha bakora ibitambaro kigaragara nk’aho ari cyo batwaramo; (b) Ibintu bijyanye n’imyenda bivugwa mu cyiciro cya 58.11; (c) Puderi cyangwa impeke z’umwimerere cyangwa z’inkorano hifashishijwe igitambaro gikozwe mu bwoya bw’inyamaswa cyangwa ibitambaro bitaboshye (icyiciro cya 68.05); (d) Amabuye bita mika (mica) yungikanyijwe cyangwa yasubiwemo, hifashishijwe igitambaro gikozwe mu bwoya bw’inyamaswa cyangwa ibitambaro bitaboshye (icyiciro cya 68.14); cyangwa (e) Uduce tw’icyuma hifashishijwe igitambaro gikozwe mu bwoya bw’inyamaswa cyangwa ibitambaro bitaboshye (muri rusange Igice cya XIV cyangwa XV). 2.- Ijambo igitambaro ‘gikozwe mu bwoya bw’inyamaswa’ ibitambaro biboheshejwe urushinge n’igitambaro gikozwe mu bwoya bw’inyamaswa n’ibindi bitambaro bigizwe n’urusobe rw’ubudodo buhujwe n’umugendo w’urudodo hakoreshejwe ubudodo bw’urwo rusobe ubwarwo. 3.- Icyiciro cya 56.02 na 56.03 bireba igitambaro gikozwe mu bwoya bw’inyamaswa n’ibitambaro bitaboshye, byatohejwe, bifunitse muri parastiki cyangwa kawucu hatitawe ku bwoko bw’ibi bikoresho (bikomatanyije cyangwa buri kimwe kimwe). Icyiciro cya 56.03 gikubiyemo kandi ibitambaro bitaboshye bya parasitiki cyangwa kawucu zivamo umuti wo kubifatanya Ariko, icyiciro cya 56.02 na 56.03 ntibivuga kuri: (a) Igitambaro gikozwe mu bwoya bw’inyamaswa gitohejwe, gifunitse, gifunitswe na parasitiki cyangwa kawucu, harimo 50 % cyangwa hasi y’uburemere bw’igikoresho gikoreshwa mu myenda cyangwa igitambaro gikozwe mu bwoya bw’inyamaswa gikoze cyose muri parasitiki cyangwa kawucu (Umutwe wa 39 cyangwa 40); (b) Ibitambaro bitaboshye, gikoze cyose muri parasitiki cyangwa kawucu cyangwa cyose gifunitse cyangwa gifunikishijwe impande zacyo, ku buryo ukuntu bifunitse bigararagara ku buryo bworoshye hatitawe ku cyava mu ihindurwa ry’ibara (Umutwe wa 39 cyangwa 40); cyangwa (c) Amasahani, amabati cyangwa igice cya parasitiki cyangwa igice cya kawucu bivanze n’igitambaro gikozwe mu bwoya bw’inyamaswa cyangwa ibitambaro bitaboshye, aho igikoresho gikoreshwa mu gukora imyenda kirimo gusa kubera impamvu zo kubikomeza (Umutwe wa 39 cyangwa 40). 4.- Icyiciro cya 56.04 ntabwo kireba ubudodo bw’imyenda, cyangwa ubudodo burebure cyangwa ubundi bisa bivugwa mu cyiciro 54.04 cyangwa 54.05, aho kuba bitose, bifunitse cyangwa bitwikiriye bitagaragarira amaso (akenshi Umutwe wa 50 kugeza ku wa 55); kubera impamvu zivugwa muri iyi nyandiko, kuba ibara ryahinduka ntibyitabwaho.

No. Igice


Ijanisha

56.01 Ibisigazwa by’ubuhiha n’ibindi bintu bivamo; ubudodo bukorwamo ibitambaro, butarengeje mm 5 z’uburebure (bifatanye), udupfundo n’ubudodo bupfundikanyije- Kotegisi na tampo, udutambaro n’utwenda tugenewe abana bato n’ibintu nk’ibyo bikoreshwa mu isuku, bikozwe mu bisigazwa by’ubuhiha

5601.10.00 ---Kotegisi na za tampo kg 0% 5601.90.00 ---Ibindi kg 25%

-Ibisigazwa by’ubuhiha, n’ibindi bintu bijyana na byo: 5601.21.00 --By’ipamba kg 25% 5601.22.00 --By’ubudodo bwakozwe n’abantu kg 25% 5601.29.00 --Ibindi kg 25% 5601.30.00 --Ibitambaro bifatanye n’udupfundo tw’ubudodo bupfundikanyije kg 25%

56.02 Igitambaro gikozwe mu bwoya bw’inyamaswa, cyaba gitohejwe cyangwa kidatohejwe, gifunitse cyangwa kidafunitse, gitwikiriye

217

No. Igice


Ijanisha

cyangwa kidatwikiriye. 5602.10.00 -Ibitambaro bifite ubudodo bwateranyijwe n’inshinge bikozwe mu bwoya

bw’inyamaswa n’ibitambaro bihujwe n’urudodokg 25%

-Ibindi bitambaro bikozwe mu bwoya bw’inyamaswa bitatohejwe, bidafunitse, bidatwikiriye:

5602.21.00 --By’ipamba cyangwa ubwoya bw'inyamaswa bworoshye kg 25% 5602.29.00 --By’ibindi bitambaro kg 25% 5602.90.00 -Ibindi kg 25%

56.03 Ibitambaro bitaboshye, byaba byaratohejwe cyangwa bitaratohejwe, bisizwe ibintu, bifunitswe cyangwa bitwikilijweho ibindi bintu -bikozwe n’ubudodo bwakozwe n’abantu:

5603.11.00 --Bitarengeje 25 g/m² kg 10% 5603.12.00 --Birengeje 25 g/m² ariko bitarengeje 70 g/m² kg 10% 5603.13.00 --Birengeje 70 g/m² ariko bitarengeje 150 g/m² kg 10% 5603.14.00 --Birengeje 150 g/m²

-Ibindi:kg 10%

5603.91.00 --Bitarengeje 25 g/m² kg 10% 5603.92.00 --Birengeje 25 g/m² ariko bitarengeje 70 g/m² kg 10% 5603.93.00 --Birengeje 70 g/m² ariko bitarengeje 150 g/m² kg 10% 5603.94.00 --Birengeje 150 g/m² kg 10%

56.04 Urudodo n’umugozi bya kawucu, igitambaro gitwikiriwe; ubudodo bw’imyenda, cyangwa ubudodo burebure cyangwa ubundi bisa bivugwa mu cyiciro cya 54.04 cyangwa 54.05, bitohejwe, bifunitse, bisizweho ibintu, bitwikirijwe kawucu cyangwa purasitiki.

5604.10.00 -Urudodo n’umugozi bya kawucu, igitambaro gitwikiriwe kg 10% 5604.90.00 -Ibindi kg 10%

56.05 5605.00.00 Ubudodo buhunzweho ubutare bw'icyuma, bwaba buzinzwe cyangwa butazinzwe ku kidongi, ari ubudodo bw’imyenda, cyangwa ubudodo burebure cyangwa ubundi bisa bwo mu cyiciro cya 54.04 cyangwa 54.05, buvanze n’ubutare bumeze nk’ubudodo, ubudodo burebure cyangwa puderi cyangwa butwikijwe ubutare.

kg 10%

56.06 5606.00.00 Urudodo ruruhije kudodeshwa, n’igice cy’urudodo n’ibindi bisa nabyo bivugwa mu cyiciro cya cya 54.04 cyangwa icya 54.05, kigoye kudoda (kitari ibivugwa mu cyiciro cya cya 56.05 n’urudodo ruva mu bwoya bw’ifarasi rugoye kurudodesha); urudodo rworohereye rw’ipamba (harimo n’uruhurirane rw’ubudodo bworohereye bw’ipamba); urudodo rw’indodo ndende.

kg 10%

56.07 Urudodo, itsinda ry’ubudodo, imigozi n’amakabure byaba biboshye ku buryo bunyuranamo cyangwa butanyuranamo, byaba bitohejwe cyangwa bidatohejwe, bifunitse cyangwa bidafunitse, bitwikirijwe cyangwa bidatwikirijwe kawucu cyangwa purasitiki. -Rugizwe n’ubuhiha bw’umugwegwe cyangwa ubundi buhiha bukorwamo imyenda buva ku kimera kitwa agave:

5607.21.00 --Urudodo rufatanya ibitambaro kg 25% 5607.29.00 --Ibindi kg 25%

-Bukozwe muri poritirene cyangwa poriporopirene : 5607.41.00 --Urudodo rufatanya ibitambaro kg 25% 5607.49.00 --Ibindi kg 25% 5607.50.00 -Bw’ubundi buhiha sententike kg 10% 5607.90.00 -Ibindi kg 25%

56.08 Urudodo rufite amapfundo, itsinda ry’ubudodo cyangwa umugozi;

218

No. Igice


Ijanisha

rukoreshwa mu gukora inshundura zikoreshwa mu burobyi bw’amafi n’ubundi budodo bukoreshwa mu gukora imyenda. -By’ibitambaro byakozwe n’abantu:

5608.11.00 --Bigizwe n’inshundura zikoreshwa mu burobyi bw’amafi--Ibindi:

kg 10%

5608.19.10 ---Gukora inshundura zikoreshwa ku biti by’imbuto no muri pepiniyeri kg 10% 5608.19.90 ---Ibindi kg 25% 5608.90.00 -Ibindi kg 25%

56.09 5609.00.00 Ibintu by’urudodo, igice cy’urudodo cyangwa n’ibindi bisa nabyo bivugwa mu cyiciro cya 54.04 cyangwa 54.05, urudodo, itsinda ry’ubudodo, umugozi cyangwa amakabure, n’ibitagize aho bivugwa cyangwa bitashyizwemo.

kg 25%

Umutwe wa 57

219

Amatapi n’ibindi bisaswa hasi mu nzu bikozwe mu bitambaro

Ibisobanuro byerekeye uyu Mutwe. 1.- Mu rwego rw’uyu Mutwe, ijambo “imikeka n’ibindi bintu barambura hasi” bivuga ibintu batwikiriza hasi bigakoreshwa ahantu hatarunze ibindi bintu byo muri ubu bwoko iyo birimo gukoreshwa kandi bikaba bigizwe n’ibintu bifite ibiranga amatapi y’imyenda ariko bigamije gukoreshwa ibindi. 2.- Uyu mutwe ntureba bice byo hasi y’itapi.

Icyiciro No.

H.S. No Kode/Amahoro


Ijanisha

57.01 Amatapi n’ibindi bikozwe mu bitambaro bisaswa hasi mu nzu, biboshye, byaba bidoze cyangwa bitadoze.

5701.10.00 -ya rene cyangwa ubwoya bw'inyamaswa bworoshye m² 25% 5701.90.00 -By’ibindi bitambaro m² 25%

57.02 Amatapi n’ibindi binyabusapfu bisaswa hasi mu nzu, biboshye, bitatse cyangwa biri mu itsinda, byarakozwe cyangwa bitarakozwe, harimo Keremu, Shumaki, Karamani n’udutapi bisa badodesha intoki.

5702.10.00 -Keremu, Shumaki, Karamani n’udutapi badodesha intoki m² 25% 5702.20.00 -Amatapi akorwa mu buhiha buva ku kimera cya coconut m² 25%

-Andi matapi y’ubudodo adakoze mu buhiha: 5702.31.00 --By’ipamba cyangwa ubwoya bw'inyamaswa bworoshye m² 25% 5702.32.00 --By’ibitambaro byakozwe n’abantu m² 25% 5702.39.00 --By’ibindi bitambaro m² 25%

-Andi matapi y’ubudodo akoze mu buhiha: 5702.41.00 --By’ipamba cyangwa ubwoya bw'inyamaswa bworoshye m² 25% 5702.42.00 --By’ibitambaro byakozwe n’abantu m² 25% 5702.49.00 --By’ibindi bitambaro m² 25% 5702.50.00 -Andi matapi atari ay’ubudodo adakoze mu buhiha: m² 25%

-Andi matapi atari ay’ubudodo akoze mu buhiha: 5702.91.00 --By’ipamba cyangwa ubwoya bw'inyamaswa bworoshye m² 25% 5702.92.00 --By’ibitambaro byakozwe n’abantu m² 25% 5702.99.00 --By’ibindi bitambaro m² 25%

57.03 Amatapi n’ibindi bikozwe mu bitambaro bisaswa hasi mu nzu, bitatswe, byaba bidoze cyangwa bitadozwe

5703.10.00 -By’ipamba cyangwa ubwoya bw'inyamaswa bworoshye m² 25% 5703.20.00 -Bikozwe muri niro cyangwa izindi poriyamide m² 25% 5703.30.00 -By’ibindi bitambaro byakozwe n’abantu m² 25% 5703.90.00 -By’ibindi bitambaro m² 25%

57.04 Amatapi n’ibindi bikozwe mu bitambaro bisaswa hasi mu nzu, biboshye, byaba bidoze cyangwa bitadoze.

5704.10.00 -Amakaro, afite ubuso butarengeje 0.3 m² m² 25% 5704.90.00 -Ibindi m² 25%

57.05 5705.00.00 Imikeka n’ibindi bikozwe mu bitambaro bisaswa hasi mu nzu, bitatswe, byaba bidozwe cyangwa bitadozwe

m² 25%

220

Umutwe wa 58Ibitambaro byihariye by’ibibohano; ibitambaro by’ibinyabusapfu bifite amasunzu; amadantere; ibiteye nk’amatapi; imirimbo;

imifumo.

Ibisobanuro byerekeye uyu Mutwe.1.- Uyu mutwe ntureba bitambaro by’imyenda byavuzweho mu Gisobanuro cya 1 cyerekeye Umutwe wa 59, bitohejwe, bifunitse, bitwikiriye cyangwa bijyanye n’ibindi bintu bivugwa mu Mutwe wa 59. 2.- Icyiciro cya 58.01 kirimo kandi ku bitambaro bigizwe n’indodo z’umujyo umwe (weft) bitari byagaciwe imikubo, hakaba nta rudodo ruhari ruhagaze. 3.- Ku bijyanye n’icyiciro cya 58.03, ijambo “igitambaro kibengerana cyoroshye” rivuga igitambaro kigizwe n’ishene igizwe yose cyangwa igice cyayo kigizwe n’utudodo twasewe n’utudodo tunyuranamo cyangwa tukambukiranya utudodo duseye tugera mu cyakabiri cy’igitambaro, tukirangiza cyangwa tukarengaho tugakora nk’inziga, izo nziga akaba arizo umujyo w’utudodo wambukiranya. 4.- Icyiciro cya 58.04 ntabwo ntikireba ibitambaro bifite ubudodo bw’amapfundo bukora inshundura, ubudodo, itsinda ry’ubudodo cyangwa umugozi, bivugwa mu cyiciro cya cya 56.08. 5.- Ku bijyanye n’icyiciro cya 58.06, ijambo “udutambaro tuboshye tunyunyutse” risobanura: (a) Ibitambaro biboshye bifite uburebure butarengeje cm 30, byaba biboshye gutyo cyangwa bayarakaswe ku bindi bitambaro binini, bifite imikubo (biboshye, byafatanyijwe cyangwa byakozwe) ku mpera zombi; (b) Ibitambaro biboshye bizingiye ku kintu gifite uburebure butarengeje cm 30; na (c) Gufunikwa babifanyirijwe mu mpera ifite uburebure butarengeje cm 30 igitambaro kitazinze. Ibitambaro biboshye bifite umubyimba muto mu mpera ziboshye bigomba gutondekwa mu cyiciro cya 58.08. 6.- Mu cyiciro cya 58.10, ijambo “imifumo” rivuga imifumo ifite icyuma cyangwa urudodo rubengerana ku byo bakoresha igitambaro cy’imyenda, n’udutako dushashagirana cyangwa amasaro cyangwa n’iyindi mitako y’imyenda cyangwa ibindi bikoresho. Iki cyiciro ntikireba ishusho iboshye mu gitambaro cyo kumanika (icyiciro cya 58.05). 7.- Uretse ibintu bivugwa mu cyiciro cya 58.09, uyu Mutwe ukubiyemo kandi ibintu bikozwe mu budodo bw’ibyuma n’ubwo mu bwoko bw’ imyambaro nk’ibitambaro byo gutegura cyangwa hagamijwe ibindi bintu nk’ibyo

Icyiciro No.

No. Kode H.S


Ijanisha

58.01 Ibirundo by’tambaro bigizwe n’indodo z’umujyo umwe (weft) n’ibitambaro bya sheniye, bindi bitari ibitambaro bivugwa mu cyiciro cya 58.02 cyangwa 58.06.

5801.10.00 -By’ipamba cyangwa ubwoya bw'inyamaswa bworoshye kg 25% -By’ipamba:

5801.21.00 --Ibitambaro biboshye bya tekisitire bifite umujyo umwe bidakase kg 25% 5801.22.00 --Ibitambaro by’ipamba bifite imirongo iteganye kg 25% 5801.23.00 --Ibindi bitambaro bigizwe n’indodo z’umujyo umwe (weft) kg 25% 5801.24.00 --Ibitambaro bifite umujyo umwe bidakase kg 25% 5801.25.00 --Ibitambaro bifite umujyo umwe bikase kg 25% 5801.26.00 --Ibitambaro bya sheniye kg 25%

-By’ubudodo bwakozwe n’abantu: 5801.31.00 --Ibitambaro bigizwe n’indodo z’umujyo umwe (weft) bidakase kg 25% 5801.32.00 --Ibitambaro by’ipamba bifite imirongo iteganye kg 25% 5801.33.00 --Ibindi bitambaro bigizwe n’indodo z’umujyo umwe (weft) kg 25% 5801.34.00 --Ibitambaro bifite umujyo umwe bidakase kg 25% 5801.35.00 --Ibitambaro bifite umujyo umwe bikase kg 25% 5801.36.00 --Ibitambaro bya sheniye kg 25% 5801.90.00 --By’ibindi bitambaro kg 25%

58.02 Ibitambaro binepa n’ibindi biboshye nka byo bitari ibitambaro bifite umubyimba muto bivugwa mu cyiciro cya cya 58.06; ibitambaro bifite ubudodo bunyuranamo bukomeye, bitari ibicuruzwa bivugwa mu cyiciro cya cya 57.03. -Ibitambaro binepa n’ibindi biboshye nka byo by’ipamba:

5802.11.00 --Biterurukijwe kg 25%

221

Icyiciro No.

No. Kode H.S


Ijanisha

5802.19.00 --Ibindi kg 25% 5802.20.00 --Ibitambaro binepa n’ibindi biboshye nka byo bikozwe mu bindi bitambaro kg 25%

5802.30.00 --Ibitambaro bifite ubudodo bunyuranamo bukomeye kg 25% 58.03 5803.00.00 Ibitambaro kibengerana kitaremereye, bindi bitari ibitambaro bifite

umubyimba muto bivugwa mu cyiciro cya 58.06. kg 25%

58.04 Ibitambaro byorohereye birimo imirongo y’inziga n’ibindi bitambaro bikora inshundura, hatarimo ibitambaro bidoze, biboshye cyangwa bikorosheje; amadantere ari mu gitambaro, mu cyiciro cya kirekire cy’ubudodo cyangwa ari mu ishusho yacyo, bitari ibitambaro bivugwa kuva mu cyiciro cya 60.02 kugeza ku cya 60.06.

5804.10.00 -Ibitambaro byorohereye birimo imirongo y’inziga n’ibindi bitambaro bikoreshwa mu gukora inshundura

kg 25%

-Amadantere akorwa n’imashini: 5804.21.00 --By’ubudodo bwakozwe n’abantu kg 25% 5804.29.00 --By’ibindi bitambaro kg 25% 5804.30.00 --Amadantere akorwa n’intoki kg 25%

58.05 5805.00.00 Ibitambaro bibohesheje intoki byo kumanika biri mu bwoko bwa Gobelins, Flanders, Aubusson, Beauvais n’ibindi nka byo, n’ibindi byatunganyijwe hakoreshejwe urushinge bimanikwa (urugero, bidoze bitatse impuzampembe, bidoze mu kunyuranamo nk’umusaraba), byaba bikorwa cyangwa bidakorwa

kg 25%

58.06 Ibitambaro biboshye bifite umubyimba muto, bitari ibintu bivugwa mu cyiciro cya 58.07; ibitambaro bifite umubyimba muto bikoze ishene idafite umujyo umwe.

5806.10.00 -Ibitambaro biboshye mu budodo (harimo iby’amashusho amanikwa n’ibindi bisa na byo) n’ibitambaro bya sheniye

kg 25%

-Ibindi bitambaro biboshye bifite uburemere bungana na 5% cyangwa burenze kg 25% by’ ubudodo bukweduka cyangwa by’ubudodo bukoze muri kawucu:

5806.31.00 --By’ipamba kg 25% 5806.32.00 --By’ubudodo bwakozwe n’abantu kg 25% 5806.39.00 --By’ibindi bitambaro kg 25% 5806.40.00 --Ibitambaro bifite umubyimba muto bidafite utudodo duto biteranyije

hakoreshejwe kore ya borudike.kg 25%

58.07 Za etiketi, baji cyangwa ibindi bitambaro bisa na byo, biboshye cyangwa bikoroshese, bifite uturongo turinganiye, ariko bidafumye.

5807.10.00 -Biboshye kg 25% 5807.90.00 -Ibindi kg 25%

58.08 Imigozi ikoreshwa mu gutaka; imirimbo, idafumye atari iboshye cyangwa idakoroshese; umutako ukozwe n’utudodo twegeranye kandi dutoya, udupfundo dukoze mu bwoya n’ibindi bisa.

5808.10.00 -Imigozi ikoreshwa mu gutaka kg 25% 5808.90.00 -Ibindi kg 25%

58.09 5809.00.00 Ibitambaro biboshye bigizwe n’utudodo tw’utwuma n’ibitambaro biboshye hunzweho ubutare bw'icyuma bivugwa mu Cyiciro No. 56.05, yakorewe gukoreshwa mu bwoko ubu n’ubu bw’imyambaro nk’ibitambaro bikoreshwa mu gutegura cyangwa izindi mpamvu zisa nazo, bitagize aho bigaragazwa.

kg 25%

58.10 Imifumo yafumwe mu budodo burebure cyangwa mu mitako. 5810.10.00 -Imifumo itagaragaza utudodo kg 25%

-Iyindi mifumo : 5810.91.00 --By’ipamba kg 25% 5810.92.00 --By’ubudodo bwakozwe n’abantu kg 25% 5810.99.00 --By’ibindi bitambaro kg 25%

222

Icyiciro No.

No. Kode H.S


Ijanisha

58.11 5811.00.00 Ibicuruzwa by’imyenda ikubiranyije igizwe n’igitambaro kimwe cyangwa byinshi bifatanyijwe n’utuntu duto tworohereye badoderaho cyangwa bitari imifumo ivugwa mu cyiciro cya 58.10

kg 25%

Umutwe wa 59Ibitambaro byinitswe, bifite irangi, bitwikiriye cyangwa byomekeranyije; ibikoresho bibikozwemo bigenewe gukora mu nganda

223

Ibisobanuro byerekeye uyu Mutwe.1.- Uretse hari ukundi biteganywa, ibiteganywa muri uyu mutwe, ijambo ibitambaro by’imyenda bikoreshwa gusa ku bitambaro biboshye bivugwa mu Mitwe 50 kugeza ku wa 55 no mu cyiciro cya 58.03 n'icya 58.06, imigozi ikoreshwa mu gutaka n’imirimbo ivugwa mu cyiciro cya 58.08 n’ibitambaro biboshye cyangwa bikoroshese bivugwa kuva mu cyiciro cya 60.02 kugeza kuri 60.06. 2.- Icyiciro cya 59.03 kireba: (a) Ibitambaro by’imyenda, bitohejwe, bifunitswe, bitwikirijwe na parasitiki, hatitawe ku buremere buri ku buso bwa metero kare imwe, hatitawe kandi no ku bwoko bw’igikoresho cyo muri parastiki (yiganje cyangwa ari nke), bitari: (1) ibitambaro aho kuba bitose, bifunitse cyangwa kubitwikira bitagaragarira amaso (mu mitwe 50 kugeza ku wa 55; 58 cyangwa 60); hakurikijwe ibivugwa muri iyi nyandiko, kuba ibara ryahinduka ntibyitabwaho; (2) ibintu bidashobora kuzingwa,bitavunitse, ku kintu gifite umurambararo wa mm 7 ku bushyuhe buri hagati ya dogere selisiyusi 15 na 30 (mu mutwe wa 39); (3) Ibintu igitambaro cy’umwenda ukozemo cyose kiba kiri muri parasitiki cyangwa se gifunitswe cyangwa cyoroshyweho impande zombi nayo, iryo yoroswa cyangwa iryo funikwa ripfa kuba bishobora kubonwa n’amaso masa hatitawe ku cyava mu guhindura ibara (Umutwe wa 39); (4) Ibitambaro bifunitse igice cyangwa bifunitse hose muri parasitiki bifite ibirango by’uko byakozwe ( kuva ku mutwe wa 50 kugeza ku wa 55, 58 cyangwa 60); (5) Amasahani, amabati cyangwa igice cya parasitiki cyangwa kawucu zivanze n’ igitambaro cy’umwenda aho igitambaro cy’umwenda kigaragara gusa kubera impamvu zo kubikomeza (Umutwe wa 39); cyangwa (6) Imyenda ivugwa mu cyiciro cya cya 58.11; (b) Ibitambaro bikozwe mu budodo, ubudodo burebure n’ubudi busa gutyo bitohejwe, bifunitse, bitwikiriye cyangwa bidatwikirijwe purasitiki, bivugwa mu cyiciro cya cya 56.04. 3.- Ku bijyanye n’icyiciro cya 59.05, ijambo “ibitambaro bomeka ku rukuta bikoreshwa bavuga ibizingo bifite uburebure butari mu nsi ya cm 45 bikwiranye n’umutako w’igikuta cyangwa idari bigizwe n’igitambaro kingana n’icyo cyangwa iryo dari (gitohejwe cyangwa gifunitse mu rwego rwo gutuma kimata). Ibivugwa muri iki gice ntibireba ariko ibitambaro bomeka ku nkuta bigizwe n’itsinda ry’ibitambaro bometse hifashishijwe urupapuro (igice 48.14) cyangwa hifashishishijwe umwenda (igice 59.07). 4.- Bitewe n’ibiteganywa mu cyiciro cya cya 59.06, ijambo “ibitambaro by’imyenda bikoze muri kawucu” rivuga: (a) Ibitambaro by’imyenda bitohejwe, bifunitse, bitwirijwe na kawucu, (i) Bidapima 1,500 g/m2; cyangwa (ii) Bipima hejuru ya g 1500 kuri m2 kandi bifite hejuru y’uburemere bwa 50% bw’igikoresho gikoreshwa mu gukora imyenda; (b) Ibitambaro bikozwe mu budodo, ubudodo burebure cyangwa ibindi bisa nabyo bitohejwe, bifunitse, bitwikirijwe kawucu, bivugwa mu cyiciro cya 56.04; na (c) Ibitambaro bigizwe n’ubudodo buteganye bwungikanyijwe na kawucu hatitawe ku buremere buri kuri metero kare. Iki gice ntabwo kivuga ku masahani, ku mabati cyangwa ku rudodo rw’uduce twa kawucu bivanze n’igitambaro, aho igitambaro kiba gihari mu rwego rwo kubikomeza (Umutwe wa 40), cyangwa imyenda ivugwa mu cyiciro cya 58.11. 5.- Igice cya 59.07 ntikivuga ku: (a) ibitambaro bitagaragarira amaso ko bitose, bifunitse cyangwa bitwikiriye (mu mitwe 50 kugeza ku wa 55; 58 cyangwa 60); hakurikijwe ibiteganywa muri iyi nyandiko, kuba ibara ryahinduka ntibyitabwaho; (b) Ibitambaro bishushanyijweho amashusho (bitari ibitambaro bikomeye biteye irangi bikoreshwa ahakinirwa sinema, muri sitidiyo, cyangwa n’ahandi nkaho); (c) Ibitambaro bitwikirijwe igice n’ibisigazwa by’ipamba, umukungugu, igishishwa giseye cyangwa n'ibindi nkabyo Bishushanyijweho amashusho akomoka ku kuntu bikozwe, ariko ibitambaro b'ibyiganano biguma muri icyi gice; (d) Ibitambaro ubusanzwe bikozwe ahanini n’ibyo bashyira mu bitambaro kugira ngo bikomere; (e) Imbaho zisize verini hifashishijwe ibitambaro (icyiciro cya 44.08); (f) Puderi cyangwa impeke by’umwimerere cyangwa bitari umwimerere hifashishijwe ibitambaro by’imyenda (icyiciro cya 68.05); (g) Rwungikanyijwe cyangwa rugizwe n’amabuye bita mika (mica), hifashishijwe igitambaro (icyiciro 68.14); cyangwa (h) Uduce tw’icyuma hifashishijwe ibitambaro by’imyenda (muri rusange Agashami ka XIV cyangwa XV). 6.- Icyiciro cya 59.10 ntikivuga ku: (a) Umukandara ukoze mu gitambaro ukoreshwa mu guhererekanya ibintu ufite umubyimba uri munsi ya mm 3; cyangwa (b) Imikandara ikoreshwa ikoreshwa mu guhererekanya ibintu itohejwe, itwikirijwe, ifubikishijwe kawucu cyangwa ikoze mu budodo cyangwa imigozi y’ibitambaro itohejwe, ifunitse, cyangwa itwikirijwe na kawucu (igice 40.10).

224

7.- Icyiciro cya 59.11 gikoreshwa ku bintu bikurikira, bitavugwa mu kindi cyiciro cyo mu cyiciro cya cya XI: (a) Imyenda ikase mu burebure cyangwa se mu ishusho y’urukiramende (harimo n’ibifite ishusho ya mpande enye zingana) (itari imeze nk’ibintu bivugwa mu cyiciro cya 59.08 kugera ku cya 59.10), ibikurikira gusa: (i) Ibitambaro by’imyenda, igitambaro gikozwe mu bwoya bw’inyamaswa hamwe n’ibitambaro bifite imirongo, byatohejwe, bifunitswe cyangwa bifunikishijwe na kawucu, uruhu runoze cyangwa ikindi gikoresho, by’ubwoko bukoreshwa mu gufunika imyenda cyangwa ibindi bitambaro bisa nk’ibi bikoreshwa ku zindi mpamvu za tekiniki, harimo ibitambaro bifite umubyimba muto bikozwe mu bitambaro byorohereye (akenshi biba bikoze muri niro) byatoheshejwe muri kawucu kugirango bitwikire imirongo yo mu gitambaro; (ii) Igitambaro cyo guhambira; (iii) Ubwoko bw’igitambaro bukoreshwa mu gukamura amavuta cyangwa ibindi bisa na byo, gikoze mu mwenda cyangwa mu musatsi w'abantu; (iv) ibitambaro by’imyenda bigizwe n’ishene y’ubudodo bwinshi cyangwa y’umujyo byaba bikozwe cyangwa bidakozwemo mu bwoya bw’inyamaswa, bitohejwe cyangwa bifunitse, by’ubwoko bukoreshwa mu ma mashini cyangwa kubera izindi mpavu za tekiniki; (v) ibitambaro by’imyenda bikomejwe n’utwuma by’ubwoko bukoreshwa kubera impamvu za tekiniki; (vi) imigozi, imigozi ikoreshwa mu gutaka n’ibindi bisa na byo, byaba bifunitse cyangwa bidafunitse, bitohejwe cyangwa bikomejwe n’utwuma, y’ubwoko bukoreshwa mu ruganda nk’ibikoresho bafunikisha cyangwa bahambiriza; (b) imyenda (itari iyavuzwe kuva mu cyiciro cya cya 59.08 kugeza ku cya 59.10) y’ubwoko bukoreshwa kubera impamvu za tekiniki (nk'urugero, ibitambaro by’imyenda n’ibitambaro bikozwe mu bwoya bw’inyamaswa byomekanywa by’ubwoko bw’amamashini bukoreshwa mu gukora impapuro cyangwa amamashini asa nayo (nk'urugero, ku ishywa (pulp) cyangwa isima ya asbestos), gaskets, amamashini amesa, amadisiki atunganya ibintu n’ibindi bice by’imashini).

Icyiciro No.

No. Kode H.S


Ijanisha

59.01 Ibitambaro by’imyenda bifunikishijwe n’imiti ifatisha ibintu, by’ubwoko bukoreshwa mu gufunika ibitabo cyangwa ibindi bisa na byo; igitambaro gikomeye bashushanyaho; bukaramu n’ibindi bitambaro by’ubwoko bukoreshwa mu mazingiro y’ingofero.

5901.10.00 -Ibitambaro by’imyenda bifatanishijwe n’imiti ifatisha ibintu, by’ubwoko bukoreshwa mu gukora ibihu by’ibitabo cyangwa ibindi bisa na byo

kg 10%

5901.90.00 -Ibindi kg 10% 59.02 Ibitambaro by’ubudodo bukorwamo amapine bigizwe n’ubudodo

bukomeye cyane bukozwe muri nilo cyangwa izindi poliyamide, poriyesiteri cyangwa visikoze.

5902.10.00 -Bikozwe muri niro cyangwa izindi poriyamide kg 0% 5902.20.00 -Bukoze muri poriyesiteri kg 0% 5902.90.00 -Ibindi kg 0%

59.03 Ibitambaro by’imyenda bitohejwe, bifubitswe , bifunikishijwe cyangwa bifatanyijwe na parasitiki itari mu byavuzwe mu cyiciro 59.02.

5903.10.00 -Na kororire ya poriviniri kg 10% 5903.20.00 -Bifite poriyuretane kg 10% 5903.90.00 -Ibindi kg 10%

59.04 Rinorewumu, yaba ikaswe cyangwa cyangwa idakaswe kugira ngo igire ishusho iyi n’iyi; amatapi agizwe n’ibifuniko bishyirwaho hifashishijweibitambaro, byaba bikase cyangwa bidakase kugira ngo bigire ishusho iyi n’iyi.

5904.10.00 -Rinorewumu kg 25% 5904.90.00 -Ibindi kg 25%

59.05 5905.00.00 Ibitambaro byomekwa ku nkuta kg 25% 59.06 Ibitambaro by’imyenda bikoze muri kawucu, bitari ibivugwa mu cyiciro

cya 59.02.

225

Icyiciro No.

No. Kode H.S


Ijanisha

5906.10.00 -Urudodo rufite umubyimba utarengeje cm 20-Ibindi:

kg 25%

5906.91.00 --Bidoze cyangwa biboshye kg 25% 5906.99.00 --Ibindi kg 25%

59.07 5907.00.00 Ibitambaro by’imyenda bitohejwe, bifunitse; bashushanyaho bakoresha muri sinema, muri sitidiyo cyangwa ahandi nkaho.

kg 25%

59.08 5908.00.00 Utudodo tw’imyenda, tuboshye, two gutaka cyangwa bashyira ku matara, imbabura, ibibiriti, buji cyangwa ibindi bisa na byo; ibindi bikoze muri gazi bishashagirana n’ikindi gitambaro gifite gazi byaba bitohejwe cyangwa bidatohejwe.

kg 10%

59.09 5909.00.00 Amatiyo akoreshwa mu myenda n’amatibe bisa akoreshwa, afite cyangwa adafite ibitambaro bibiri bigerekeranye, uruhu cyangwa ibikoresho bijyana nayo.

kg 25%

59.10 5910.00.00 Imikandara ikoreshwa ikoreshwa mu guhererekanya ibintu itohejwe ikoze mu myenda, yaba itohejwe cyangwa idatohejwe, ifubikishijwe ifunitswe na parasitiki, cyangwa ikomejwe n’utwuma cyangwa ikindi gikoresho.

kg 25%

59.11 Ibicuruzwa by’imyenda bikoreshwa ku mpamvu za tekiniki, zavuzwe mu Nyandiko ya 7 y’uyu Mutwe.

5911.10.00 -Ibitambaro by’imyenda, ibitambaro bikozwe mu bwoya bw’inyamaswa hamwe n’ibitambaro bifite imirongo, byatohejwe, bifunitswe cyangwa bifunikishijwe na kawucu, uruhu runogejwe cyangwa ikindi gikoresho, by’ubwoko bukoreshwa mu gufunika imyenda cyangwa ibindi bitambaro bisa nk’ibi bikoreshwa ku zindi mpamvu za tekiniki, harimo ibitambaro bifite umubyimba muto bikozwe mu bitambaro byorohereye byatoheshejwe muri kawucu kugirango bitwikire imirongo yo mu gitambaro.

kg 10%

5911.20.00 Igitambaro cyo guhambira, cyaba kidoze cyangwa kitadoze kg 10% -Ibitambaro by’imyenda n’ibitambaro bikozwe mu bwoya bw’inyamaswa byomekanywa by’ubwoko bukoreshwa mamashini akora impapuro cyangwa n’ameze nkayo ( urugero, ku ishywa (pulp) cyangwa isima ya asbestos):

5911.31.00 --Bipima buri mu nsi ya 650 g/m2 kg 10% 5911.32.00 --Bipima 650 g/m2 cyangwa birenze kg 0% 5911.40.00 -Ubwoko bw’igitambaro bukoreshwa mu gukamura amavuta cyangwa ibindi

bisa na byo, gikoze mu mwenda cyangwa mu musatsi w'abantu;kg 0%

5911.90.00 -Ibindi kg 10%

Umutwe wa 60Ibitambaro by’ibibohano

Ibisobanuro byerekeye uyu Mutwe.1.- Uyu mutwe ntureba:

226

(a) amadantere akoroshese avugwa mu cyiciro cya cya 58.04; (b) Za etiketi, za baji cyangwa ibindi bisa na byo, biboshye cyangwa bikoroshese, bivugwa mu cyiciro cya 58.07; cyangwa (c) Ziboshye cyangwa zikoroshese, zitohejwe, zifunitswe, cyangwa zomekeranyije ziguma mu mutwe wa 59. Ariko ibitambaro biboshye cyangwa bikoroshese, bitohejwe, bifunitse, cyangwa byomekeranyije biguma mu cyiciro cya 60.01. 2.- Uyu mutwe kandi uvuga ku bitambaro bikozwe mu budodo bw’ibyuma n’ubwoko bw’imyambaro, nk’ibitambaro byo gutegura cyangwa izindi mpamvu zisa na zo. 3.- Hose muri iri tonde, ibivugwa byerekeranye n’ibintu “biboshye” harimo ibyerekeranye n’ibicuruzwa bifatanyijwe n’indodo zikozwe mu myenda.

Icyiciro No.

No. Kode H.S


60.01 Ibizingo by’ibitambaro, harimo ibitambaro bigerekeranye n’ibitambaro binepa birebire, biboshye cyangwa bikoreshese.

6001.10.00 -Ibitambaro bigerekeranye birebire kg 25% -Ibitambaro bigerekeranye birebire bifite amapfundo:

6001.21.00 -By’ipamba kg 25% 6001.22.00 -By’ubudodo bwakozwe n’abantu kg 25% 6001.29.00 -By’ibindi bitambaro kg 25%

-Ibindi: 6001.91.00 --By’ipamba kg 25% 6001.92.00 --By’ubudodo bwakozwe n’abantu kg 25% 6001.99.00 --By’ibindi bitambaro kg 25%

60.02 Ibitambaro biboshye cyangwa bikoreshese bifite ubugari butarengeje 30 cm, birimo hashingiwe ku buremere igipimo cya 5% cyangwa birenga by’ubudodo bwa erasitomerike cyangwa kawucu, bindi bitari ibivugwa mu cyiciro cya 60.01.

6002.40.00 -Birimo hashingiwe ku buremere 5% cyangwa birenga by’ubudodo bwa erasitomerike ariko bitarimo ubudodo bwa kawucu

kg 25%

6002.90.00 -Ibindi kg 25% 60.03 Ibitambaro biboshye cyangwa bikoreshese bifite ubugari

butarengeje 30 cm, bindi bitari ibivugwa mu cyiciro cya 60.01 cyangwa 60.02.

6003.10.00 -By’ipamba cyangwa ubwoya bw'inyamaswa bworoshye kg 25% 6003.20.00 -By’ipamba kg 25% 6003.30.00 -By’ubuhiha sententike kg 25% 6003.40.00 -Bw’ubudodo bw’ubukorano kg 25% 6003.90.00 -Ibindi kg 25%

60.04 Ibitambaro biboshye cyangwa bikoreshese bifite ubugari burengeje 30 cm,

6004.10.00 -Biromo hashingiwe ku buremere 5% cyangwa birenga by’ubudodo bwa erasitomerike ariko bitarimo

kg 25%

6004.90.00 -Ibindi kg 25% 60.05 Ibitambaro biboshye umujyo umwe (harimo n’ibikorwa

hakoreshejwe amamashini akora imirimbo), bitari ibyavuzwe kuva mu cyiciro cya 60.01 kugeza ku cya 60.04-By’ipamba:


-By’ubuhiha sententike: 6005.31.00 --Bitererukijwe cyangwa byererukijwe kg 25%

227

Icyiciro No.

No. Kode H.S


6005.32.00 --Byahinduwe ibara kg 25% 6005.33.00 --Bikozwe mu budodo bufite amabara atandukanye kg 25% 6005.34.00 --Bishushanyijeho kg 25%

-Bw’ubudodo bw’ubukorano: 6005.41.00 --Bitererukijwe cyangwa byererukijwe kg 25% 6005.42.00 --Byahinduwe ibara kg 25% 6005.43.00 --Bikozwe mu budodo bufite amabara atandukanye kg 25% 6005.44.00 --Bishushanyijeho kg 25% 6005.90.00 -Ibindi kg 25%

60.06 Ibindi bitambaro biboshye cyangwa bikoroshese. 6006.10.00 -Byo mu bwoya bw’inyamaswa cyangwa ubwoya bw'inyamaswa

bworoshye- By’ipamba:

kg 25%

6006.21.00 --Bitererukijwe cyangwa byererukijwe kg 25% 6006.22.00 --Byahinduwe ibara kg 25% 6006.23.00 --Bikozwe mu budodo bufite amabara atandukanye kg 25% 6006.24.00 --Bishushanyijeho kg 25% 6006.31.00 --Bitererukijwe cyangwa byererukijwe kg 25% 6006.32.00 --Byahinduwe ibara kg 25% 6006.33.00 --Bikozwe mu budodo bufite amabara atandukanye kg 25% 6006.34.00 --Bishushanyijeho kg 25% 6006.41.00 --Bitererukijwe cyangwa byererukijwe kg 25% 6006.42.00 --Byahinduwe ibara kg 25% 6006.43.00 --Bikozwe mu budodo bufite amabara atandukanye kg 25% 6006.44.0 --Bishushanyijeho kg 25% 6006.90.00 -Ibindi kg 25%

Umutwe wa 61Imyambaro n’ibiyiherekeza, by’ibibohano

Ibisobanuro byerekeye uyu Mutwe.1.- Uyu Mutwe ureba gusa ibintu biboshye cyangwa bikoroshese byakozwe.

228

2.- Uyu mutwe ntureba: (a) Ibintu bivugwa mu cyiciro cya 62.12; (b) Imyenda yambawe cyangwa ibindi bicuruzwa byambawe bivugwa mu cyiciro cya 63.09; cyangwa (c) Ibikoresho, n’imikandara bakoresha kwa muganga, ibindi bikoresho bafatisha ibindi bikoresho cyangwa ibindi nka byo (icyiciro cya 90.21). 3.- Ku bijyanye n’icyiciro cya 61.03 na 61.04: (a) Ijambo “ikositimu” bivuga imyenda igizwe n’ibitambaro bibiri cyangwa bitatu, ikozwe mu bitambaro, ikaba igizwe: - ikoti cyangwa ijaketi, utabariyemo amaboko, igizwe n’ibice bine cyangwa byinshi, byakorewe gutwikira igice cyo hejuru cy’umubiri, byashoboka hakabamo na jire idoze, igice cyayo cy’imbere kikaba gikoze mu gitambaro cy’ubwoko bumwe nk’igice cy’inyuma cy’ibindi bice biyigize kandi inyuma yaryo hakaba hakozwe mu gitambaro kimwe nk’umuguno w’ikoti cyangwa ijaketi; na - umwambaro umwe wakorewe gutwikira igice cyo hasi cy’umubiri ukaba ugizwe n’ipantaro, amapantaro magufi cyangwa amakabutura (atari imyenda yo kogana), ijipo cyangwa ijipo igabanije, idafite imishuni Ibigize “ikositimu” bigomba kuba bikoze mu gitambaro gisa, mu ibara rimwe n’ubwoko bumwe; bigomba kandi kuba bijyanye, bingana cyangwa bijya kungana. Cyokora, ibi bice bigize ikositimu bishobora kugira umusigiti wo mu gitambaro gitandukanye.

Iyo ibice byinshi bitandukanye byo gutwikira igice cyo hasi cy'umubiri biri kumwe (urugero nk'amapantaro abiri cyangwa amapantaro n'amakabutura, cyangwa ijipo cyangwa ijipo igabanije n'amapantalo), igice cyo hasi kizaba ipantaro imwe, cyangwa yaba ari ikositimu y’abagore cyangwa abakobwa, ikaba ijipo cyangwa ijipo igabanije, mu gihe indi myambaro irebwa ukwayo. Ijambo “ikositimu” ririmo imyenda ikurikira, yaba yuzuje cyangwa itujuje ibimaze kuvugwa haruguru: - umwambaro wa mu gitondo, ugizwe n’ijaketi yoroheje ifite umukuba ugunywe uberamiye inyuma n’amapantaro yivanamo; - umwambaro w’ijoro, ubusanzwe ukozwe mu bitambaro byirabura, ugizwe n’ijaketi yenda kuba nto imbere, idafungwa, ikagira utujipo duto mu mayunguyungu ikaberamira inyuma; - imyenda yagenewe kwambarwa mu gufata amafunguro, aho ijaketi isa n’ijaketi isanzwe (n’ubwo wenda yerekana igice k’imbere cy’ishati), ariko ifite igitambaro cyorohereye kibengerana kiba ku ijaketi imbere. (b) Ijambo “ansambure” bivuze imyambaro (itari amakositimu n’ibindi bicuruzwa bivugwa mu cyiciro cya cya 61.07, 61.08 cyangwa 61.09), igizwe n’ibice byinshi bikoze mu gitambaro gisa, ifunze kugira ngo idandazwe, ikaba igizwe: - umwambaro umwe ugenewe gutwikira igice cyo hejuru cy’umubiri, ukuyemo imipira yajya mu cyiciro cya cya kabiri cy’imyambaro yo hejuru keretse iyo ari imyenda ifatanye, n'amajire nayo ashobora kujya mu cyiciro cya cya kabiri cy’imyambaro yo hejuru, na - umwambaro umwe cyangwa imyambaro ibiri itandukanye, igenewe gutwikira igice cyo hassi cy’umubiri, ikaba igizwe n'amapantalo, imishumi, amapantaro magufi, amakabutura (atari ayo kogana), ijipo cyanga ijipo igabanije. Ibintu byose bigize “ansambure” bigomba kuba bikoze mu gitambaro kimwe, mu bwoko bumwe, bifite ibara risa; bigomba kandi kuba bingana cyangwa bijya kungana. Ijambo “ensambure” ntabwo rikoreshwa ku myambaro bakoresha mu masiganwa cyangwa muri siki. 4.- Icyiciro 61.05 na 61.06 ntibireba imyambaro ifite imifuka iri hasi y’amayunguyungu, amadinda afite imihiro cyangwa ubundi buryo bwo kuzirikira umwambaro hasi, cyangwa imyambaro ifite indodo ziri mu nsi ya 10 kuri buri murongo ahantu hareshya nibura na cm 10x cm 10. Icyiciro cya 61.05 ntikireba imyambaro y’amaboko magufi. 5.- Icyiciro cya 61.09 ntikireba imyambaro ifite amaburuteri, amadinda afite imihiro cyangwa ubundi buryo bwo kuzirikira umwambaro hasi. 6.- Ku bijyanye n’icyiciro 61.11: (a) Ijambo imyambaro “y'abana n’ibijyana nayo bivuze imyenda y’abana” bato bafite uburebure butarenze cm 86; bireba kandi ibikoresho byo gusukura abana; (b) Ibicuruzwa utagiraho amakenga mu kubishyira mu cyiciro cya 61.11 no no mu bindi byiciro by'uyu mutwe bigomba gutondekwa mu cyiciro cya 61.11. 7.- Ku bijyanye n’icyiciro cya 61.12, “kositimu zo gukinana siki” bivuga imyambaro bitewe n’uko isa n’uko iteye, igaragara ko yakorewe kwambarwa by’umwihariko bakina siki (kwiruka mu misozi cyangwa Arupine). Zigizwe na: (a) siki yuzuye, bivuze umwambaro umwe ugenewe kutwikira igice cyo hejuru n’icyo hasi by’umubiri; hiyongereyeho amaboko maremare n’ikora, siki yuzuye ishobora kugira imifuka cyangwa umugozi wo kuzirika ibirenge; cyangwa (b) “Ansambure ya siki”, ni ukuvuga imyambaro igizwe n’ibice bibiri cyangwa bitatu, bifunze kugira ngo bidandazwe, bigizwe: - umwambaro umwe nk’ikote ryo kwifubika, akarinda muyaga, ijaketi y’umuyaga cyangwa n’ibindi bisa nabyo, bifungishijwe imashini, bishobotse ukagira na jire yiyongeraho, na - ipantaro imwe yaba igera cyangwa itagera mu mayunguyungu, ipantaro ngufi ifungirwa hasi cyangwa ifite imishumi hose.

229

“Ansambure ya siki” ishobora nanone kuba igizwe n’isa yose n’iyavuzwe mu mugemo (a) haruguru n’ubwoko bw’ijaketi inepa, y’amaboko magufi yambarwa hejuru y'iyindi. Ibigize “Ansambure ya siki bigomba kuba bikoze mu gitambaro cy’ubwoko bumwe, bisa binafite ubwoko bumwe, byaba biri cyangwa bitari mu ibara rimwe; bigomba kandi kuba bingana cyangwa bijya kungana. 8.- Imyambaro utagiraho amakenga mu kuyishyira mu cyiciro cya 61.13 no mu bindi bice by'uyu mutwe, uvanyemo igice 61.11, igomba gutondekwa mu cyiciro cya 61.13. 9.- Imyambaro yo muri uyu mutwe ifungirwa ibumoso ujya iburyo imbere ifatwa nk'imyambaro y’abagabo cyangwa abahungu, naho ifungirwa iburyo ujya ibumoso imbere ifatwa nk’imyambaro y’abagore n’abakobwa. Ibiteganywa hano ntibireba umwambaro ugaragara ko wakorewe kimwe cyangwa ikindi muri ibi bitsina. Imyambaro idashobora kugaragaza niba ari iy'abagabo cyangwa abahungu cyangwa iy’abagore cyangwa abakobwa igomba gutondekwa mu bice bivuga ku myambaro y’abagore cyangwa abakobwa. 10.- Imyambaro yo muri uyu mutwe ishobora kuba ikozwe mu rudodo rw’icyuma.

Icyiciro No.

No. KodeH.S


Ijanisha

61.01 Amakoti maremare, amakoti yo mu modoka, akaringiti ko kwifubika (harimo amajaketi ya siki), amajaketi yo kwikingira imiyaga n’indi myambaro y’abagabo n’abahungu, biboshye cyangwa bikoroshese, bindi bitari ibivugwa mu cyiciro cya 61.03.

6101.20.00 -By’ipamba u 25%

6101.30.00 -By’ubudodo bwakozwe n’abantu u 25%

6101.90.00 -By’ibindi bitambaro u 25%

61.02 Amakoti maremare, amakoti yo mu modoka, akaringiti ko kwifubika (harimo amajaketi ya siki), amajaketi yo kwikingira imiyaga n’indi myambaro y’abagore n’abakobwa, biboshye cyangwa bikoroshese, bindi bitari ibivugwa mu cyiciro cya 61.04.

6102.10.00 -By’ipamba cyangwa ubwoya bw'inyamaswa bworoshye u 25%

6102.20.00 -By’ipamba u 25%



61.03 Kositimu, ansambure, amajaketi, amajaketi afite ibirango, amapantaro, n'ibasarubeti, amapantaro magufi afungirwa hasi, amakabutura (atari ayo kogana) by’abagabo n’abahungu

6103.10.00 -Amakositimu u 25%

-Za ansambure: 6103.22.00 --By’ipamba u 25%

6103.23.00 --By’ubuhiha sententike u 25%

6103.29.00 --By’ibindi bitambaro u 25%

-Amajaketi n’amajaketi afite ibirango: 6103.31.00 --By’ipamba cyangwa ubwoya bw'inyamaswa bworoshye u 25%

6103.32.00 --By’ipamba u 25%

6103.33.00 --Bw’ubuhiha sententike u 25%


-Amapantaro magufi afungirwa hasi, amakabutura: 6103.41.00 --Bya rene cyangwa ubwoya bw'inyamaswa bworoshye u 25%

6103.42.00 --By’ipamba u 25%



61.04 Kositimu, ansambure, amajaketi, amajaketi afite ibirango, amakanzu, amajipo, amajipo apasuye, amapantaro, n'ibasarubeti, amapantaro magufi afungirwa hasi, amakabutura (atari ayo kogana) by’abagore n’abakobwa

230

Icyiciro No.

No. KodeH.S


Ijanisha

-Amakositimu: 6104.13.00 --Bw’ubuhiha sententike u 25%


6104.22.00 --By’ipamba u 25%

6104.23.00 --By’ubuhiha sententike u 25%


-Amajaketi n’amajaketi afite ibirango: 6104.31.00 --By’ipamba cyangwa ubwoya bw'inyamaswa bworoshye u 25%

6104.32.00 --By’ipamba u 25%



-Amakanzu: 6104.41.00 --Bya rene cyangwa ubwoya bw'inyamaswa bworoshye u 25%

6104.42.00 --By’ipamba u 25%


6104.44.00 --Bw’ubudodo bw’ubukorano u 25%


-Amajipo n’amajipo asatuye: 6104.51.00 --By’ipamba cyangwa ubwoya bw'inyamaswa bworoshye u 25%

6104.52.00 --By’ipamba u 25%



6104.61.00 --Byo mu bwoya bw’inyamaswa cyangwa ubwoya bw'inyamaswa bworoshye

u 25%

6104.62.00 --By’ipamba u 25%



61.05 Amashati y’abagabo n’abahungu aboshye cyangwa akoroshese. 6105.10.00 -By’ipamba u 25%



61.06 Amataburiye, amashati n’amataburiye ameze nk’amashati y’abagore n’abagabo aboshye cyangwa akoroshese.

6106.10.00 -By’ipamba u 25%



61.07 Amakariso, amakabutura, amashati yo kururamo, pijama, imyambaro yo kogana, imyambaro yo kuryamana, n’indi isa na yo y’abagabo n’abahungu biboshye cyangwa bikoroshese -Amakariso n’amakabutura:

6107.11.00 --By’ipamba u 25%

6107.12.00 --By’ubudodo bwakozwe n’abantu u 25%


-Amashati yo kuryamamo na pijama: 6107.21.00 --By’ipamba u 25%



6107.91.00 --By’ipamba u 25%


61.08 Amakariso, amasujipe, amakabutura, imyambaro bambara imbere,

231

Icyiciro No.

No. KodeH.S


Ijanisha

imyambaro yo kuryamamo, imyambaro yo kogana, pijama, n’indi isa na yo y’abagore n’abakobwa biboshye cyangwa bikoroshese. -Amakariso n’amasujipe:



-Amakabutura n’imyenda yambarwa imbere: 6108.21.00 --By’ipamba u 25%



-Imyenda yo kuryamamo na pijama: 6108.31.00 --By’ipamba u 25%


6108.39.00 --By’ibindi bitambaro-Ibindi:

u 25%

6108.91.00 --By’ipamba u 25%



61.09 Udupira, amasengeri n’indi myenda yambarwa inyuma, biboshye cyangwa bikoroshese.

6109.10.00 -By’ipamba u 25%


61.10 Imipira n’amajire n’ibindi bisa na byo -Byo mu bwoya bw’inyamaswa cyangwa ubwoya bw’inyamaswa bworoshye:

6110.11.00 --By’ipampa u 25%

6110.12.00 --By’ubwoya bw’ihene za Kashimiri u 25%

6110.19.00 --Ibindi u 25%

6110.20.00 -By’ipamba u 25%



61.11 Imyenda y’abana bato n’ibijyana na yo, iboshye 6111.20.00 -By’ipamba u 25%

6111.30.00 -Bw’ubuhiha sententike u 25%


61.12 Imyenda bakorana amasiganwa, imyenda bakinana siki n’imyenda bogana, iboshye cyangwa ikoroshese. -Imyenda bakorana amasiganwa:

6112.11.00 --By’ipamba u 25%



6112.20.00 -Imyenda bakinana siki u 25%

-Imyenda bogana y'abagabo n'abahungu: 6112.31.00 --Bw’ubuhiha sententike u 25%


-Imyenda bogana y'abagore n’abakorwa: 6112.41.00 --Bw’ubuhiha sententike u 25%


61.13 6113.00.00 Imyambaro, ikozwe n’ubudodo buboshye cyangwa bukoroshese ivugwa mu cyiciro cya 59.03, 59.06 or 59.07.

u 25%

232

Icyiciro No.

No. KodeH.S


Ijanisha

61.14 Indi myambaro, iboshye cyangwa ikoroshese. 6114.20.00 -By’ipamba u 25%



61.15 Imyambaro yegereye umubiri, amasogisi, n’ndi myambaro ifashe ku mubiri, harimo Imyambaro yegereye umubiri (urugero, imyambaro ituma imitsi ibyimba ikanababa) n’inkweto zitagira semere, iboshye cyangwa ikoroshese.

6115.10.00 -Imyambaro yegereye umubiri (urugero, imyambaro ituma imitsi ibyimba ikanababara)

u 25%

-Indi myambaro yegereye umubiri: 6115.21.00 --Y’ubuhiha bya sintetike, urudodo rumwe rutageza kuri desitegisi 67 u 25%

6115.22.00 --Y’ubuhiha bya sintetike, urudodo rumwe rugapima desitegisi 67 cyangwa zirenga

u 25%


6115.30.00 -Indi myenda miremire cyangwa igarukira mu mavi yegereye umuburi yambarwa n’abagore, itageza kuri desitegisi 67

u 25%

-Ibindi: u 25%

6115.94.00 --By’ipamba cyangwa ubwoya bw'inyamaswa bworoshye u 25%

6115.95.00 --By’ipamba u 25%



61.16 Indindantoki zikozwe butoki, indindantoki nk’agafuka, ziboshye cyangwa zikoreshese.

6116.10.00 -Byatohejwe, bifunitswe cyangwa bifunikishijwe parasitike cyangwa kawucu

2u 25%

: -Ibindi:6116.91.00 --By’ipamba cyangwa ubwoya bw'inyamaswa bworoshye 2u 25%

6116.92.00 --By’ipamba 2u 25%

6116.93.00 --Bw’ubuhiha sententike 2u 25%

6116.99.00 --By’ibindi bitambaro 2u 25%

61.17 Indi myambaro ijyana n’iyindi, iboshye cyangwa ikoroshese; imyambaro yambarwa imbere iboshye cyangwa ikoroshese cyangwa indi myambaro bijyana

6117.10.00 -Ibishora, furari, esharupe, mantiye, amavara u 25%

6117.80.00 -Ibindi bijyana n’imyambaro u 25%

6117.90.00 -Ibice u 25%

233

Umutwe wa 62

Imyambaro n’ibiyiherekeza, bitari ibibohano


1. - Uyu mutwe ureba gusa ibintu gusa bikozwe mu gitambaro cy’umwenda utafumangana, hatarimo ibitambaro biboshye cyangwa bikoroshese (bitari ibyo mu gice 62.12).


(a) Imyenda yambawe n’ibindi bicuruzwa byambawe bivugwa mu gice cya 63.09; cyangwa

(b) Ibikoresho, n’ imikandara bakoresha kwa muganga, ibindi bikoresho bafatisha ibindi bikoresho cyangwa ibindi nka byo (icyiciro 90.21).

3. - Ku mpamvu z’ibice 62.03 na 62.04:

(a) Ijambo “ikositimu” bivuga imyenda igizwe n’ibitambaro bibiri cyangwa bitatu, ikozwe mu bitambaro, ikaba igizwe:

- ikoti cyangwa ijaketi, utabariyemo amaboko, igizwe n’ibice bine cyangwa byinshi, byakorewe gutwikira igice cyo hejuru cy’umubiri, byashoboka hakabamo na jire idoze, igice cyayo cy’imbere kikaba gikoze mu gitambaro cy’ubwoko bumwe nk’igice cy’inyuma cy’ibindi bice biyigize kandi inyuma yaryo hakaba hakozwe mu gitambaro kimwe nk’umuguno w’ikoti cyangwa ijaketi; na

- Umwambaro umwe wakorewe gutwikira igice cyo hasi cy’umubiri ukaba ugizwe n’ipantaro, amapantaro magufi cyangwa amakabutura (atari imyenda yo kogana), ijipo cyangwa ijipo igabanije, idafite imishuni

Ibigize “ikositimu” bigomba kuba bikoze mu gitambaro gisa, mu ibara rimwe n’ubwoko bumwe; bigomba kandi kuba bijyanye, bingana cyangwa bijya kungana. Cyokora, ibi bice bigize ikositimu bishobora kugira umusigiti wo mu gitambaro gitandukanye.

Iyo ibice byinshi bitandukanye byo gutwikira igice cyo hasi cy'umubiri biri kumwe (urugero nk'amapantaro abiri cyangwa amapantaro n'amakabutura, cyangwa ijipo cyangwa ijipo igabanije n'amapantalo), igice cyo hasi kizaba ipantaro imwe, cyangwa yaba ari ikositimu y’abagore cyangwa abakobwa, ikaba ijipo cyangwa ijipo igabanije, mu gihe indi myambaro irebwa ukwayo.

Ijambo “ikositimu” ririmo imyenda ikurikira, yaba yuzuje cyangwa itujuje ibimaze kuvugwa haruguru:

- Umwambaro wa mu gitondo, ugizwe n’ijaketi yoroheje ifite umukuba ugunywe uberamiye inyuma n’amapantaro yivanamo;

- Umwambaro w’ijoro, ubusanzwe ukozwe mu bitambaro byirabura, ugizwe n’ijaketi yenda kuba nto imbere, idafungwa, ikagira utujipo duto mu mayunguyungu ikaberamira inyuma;

- Imyenda yagenewe kwambarwa mu gufata amafunguro, aho ijaketi isa n’ijaketi isanzwe (n’ubwo wenda yerekana igice k’imbere cy’ishati), ariko ifite igitambaro cyorohereye kibengerana kiba ku ijaketi imbere.

(b) Ijambo “ansambure” bivuze imyambaro (itari amakositimu n’ibindi bicuruzwa bivugwa mu cyiciro cya cya 62.07 cyangwa 62.08), igizwe n’ibice byinshi bikoze mu gitambaro gisa, ifunze kugira ngo idandazwe, ikaba igizwe:

- Umwambaro umwe ugenewe gutwikira icyiciro cyo hejuru cy’umubiri, ukuyemo amajile nayo ashobora kujya mu gice cya kabiri cy’imyambaro yo hejuru, na

- Umwambaro umwe cyangwa imyambaro ibiri itandukanye, igenewe gutwikira igice cyo hassi cy’umubiri, ikaba igizwe n'amapantalo, imishumi, amapantaro magufi, amakabutura (atari ayo kogana), ijipo cyanga ijipo igabanije.

234

Ibintu byose bigize “ansambure” bigomba kuba bikoze mu gitambaro kimwe, mu bwoko bumwe, bifite ibara risa; bigomba kandi kuba bingana cyangwa bijya kungana. Ijambo “ensambure” ntabwo rikoreshwa ku myambaro bakoresha mu masiganwa cyangwa muri siki 4.- Ku mpamvu z’icyiciro cya 62,09:

(a) Ijambo imyambaro “y'abana n’ibijyana nayo bivuze imyenda y’abana” bato bafite uburebure butarenze cm 86; bireba kandi ibikoresho byo gusukura abana;

(b) Ibicuruzwa utagiraho amakenga mu kubishyira mu gice 62.09 no mu bindi bice by’uyu mutwe bigomba gutondekwa mu gice 62.09.

5. - Imyambaro utagiraho amakenga mu kuyishyira mu gice 62.10 no mu bindi bice by'uyu mutwe, uvanyemo icyiciro 62.09, igomba gutondekwa mu gice 62.10.

6. - Ku bijyanye n’icyiciro cya 62.11, “kositimu zo gukinana siki” bivuga imyambaro bitewe n’uko isa n’uko iteye, igaragara ko yakorewe kwambarwa by’umwihariko bakina siki (kwiruka mu misozi cyangwa Arupine). Zigizwe na:

(a) Siki yuzuye, bivuze umwambaro umwe ugenewe kutwikira igice cyo hejuru n’icyo hasi by’umubiri; hiyongereyeho amaboko maremare n’ikora, siki yuzuye ishobora kugira imifuka cyangwa umugozi wo kuzirika ibirenge; cyangwa

(b) “Ansambure ya siki”, ni ukuvuga imyambaro igizwe n’ibice bibiri cyangwa bitatu, bifunze kugira ngo bidandazwe, bigizwe:

- Umwambaro umwe nk’ikote ryo kwifubika, akarinda muyaga, ijaketi y’umuyaga cyangwa n’ibindi bisa nabyo, bifungishijwe imashini, bishobotse ukagira na jire yiyongeraho, na

- Ipantaro imwe yaba igera cyangwa itagera mu mayunguyungu, ipantaro ngufi ifungirwa hasi cyangwa ifite imishumi hose.

“Ansambure ya siki” ishobora nanone kuba igizwe n’isa yose n’iyavuzwe mu mugemo (a) haruguru n’ubwoko bw’ijaketi inepa, y’amaboko magufi yambarwa hejuru y'iyindi.

Ibigize “Ansambure ya siki bigomba kuba bikoze mu gitambaro cy’ubwoko bumwe, bisa binafite ubwoko bumwe, byaba biri cyangwa bitari mu ibara rimwe; bigomba kandi kuba bingana cyangwa bijya kungana.

7.- Amafurari n’ibindi bicuruzwa byo mu bwoko bumwe, bya mpande enye cyangwa byenda kuba mpande enye, impande zabyo zikaba zitarengeje cm 60 agomba gutondekwa mu miswaro (udutambaro tw’isuku) (icyiciro 62.13). Imiswaro irengeje cm 60 igomba gutondekwa mu gice 62.14.

8.- Imyambaro yo muri uyu mutwe ifungirwa ibumoso ujya iburyo imbere ifatwa nk'imyambaro y’abagabo cyangwa abahungu, naho ifungirwa iburyo ujya ibumoso imbere ifatwa nk’imyambaro y’abagore n’abakobwa. Ibiteganywa hano ntibireba umwambaro ugaragara ko wakorewe kimwe cyangwa ikindi muri ibi bitsina.

Imyambaro idashobora kugaragaza niba ari iy'abagabo cyangwa abahungu cyangwa iy’abagore cyangwa abakobwa igomba gutondekwa mu bice bivuga ku myambaro y’abagore cyangwa abakobwa.

9. - Ibicuruzwa by’uyu mutwe bishobora gukorwa mu ndodo z’ubutare.

Icyiciro No.

No. Kode H.S


Ijanisha

62.01 Amakoti manini, amakoti yambarwa mu modoka, ibishura, imyitero, amajaketi, ibindi byambarwa n’abagabo n’abahungu bitari ibivugwa mu cyiciro cya 62.03. -Amakoti manini, amakoti y'imvura, amakoti yo mu modoka, uturingiti, uburingiti n'ibikoresho bisa:

6201.11.00 -- yo mu gitambaro cy’ubwoya bw’inyamaswa cyangwa ubwoya bw'inyamaswa bworoshye

u 25%

6201.12.00 --By’ipamba u 25%

235

Icyiciro No.

No. Kode H.S


Ijanisha

6201.13.00 --By’ubudodo bwakozwe n’abantu u 25% 6201.19.00 --By’ibindi bitambaro

-Ibindi:u 25%

6201.91.00 --By’ipamba cyangwa ubwoya bw'inyamaswa bworoshye u 25% 6201.92.00 --By’ipamba u 25% 6201.93.00 --By’ubudodo bwakozwe n’abantu u 25% 6201.99.00 --By’ibindi bitambaro u 25%

62.02 Amakoti manini, amakoti yambarwa mu modoka, ibishura, imyitero, amajaketi, by’abagore n’abakobwa bindi bitari ibivugwa mu cyiciro cya 62.04. -Amakoti manini, raincoats, amakoti yambarwa mu modoka, ibishura, imyitero n’ibindi bicuruzwa nk’ibyo:

6202.11.00 --By’ipamba cyangwa ubwoya bw'inyamaswa bworoshye u 25% 6202.12.00 --By’ipamba u 25% 6202.13.00 --By’ubudodo bwakozwe n’abantu u 25% 6202.19.00 --By’ibindi bitambaro

-Ibindi:u 25%

6202.91.00 -- By’ipamba cyangwa ubwoya bw'inyamaswa bworoshye u 25% 6202.92.00 --By’ipamba u 25% 6202.93.00 --By’ubudodo bwakozwe n’abantu u 25% 6202.99.00 --By’ibindi bitambaro u 25%

62.03 Kositimu, ansambure, amajaketi, amajaketi agenewe amatsinda, amapantaro, bavete n'amasarubeti, amapantaro n'amakabutura (ibindi bitari mayo zo kogana) by'abagabo n'abahungu, biboshye cyangwa bikoroshese.-Amakositimu:

6203.11.00 --Byo mu gitambaro cy’ubwoya bw’inyamaswa cyangwa ubwoya bw'inyamaswa bworoshye

u 25%

6203.12.00 --Bw’ubuhiha sententike u 25% 6203.19.00 --By’ibindi bitambaro

-Ansambure:u 25%

6203.22.00 --By’ipamba u 25% 6203.23.00 --Bw’ubuhiha sententike u 25% 6203.29.00 --By’ibindi bitambaro

-Amajaketi :u 25%

6203.31.00 --Yo mu gitambaro cy’ubwoya bw’inyamaswa cyangwa ubwoya bw'inyamaswa bworoshye

u 25%

6203.32.00 --By’ipamba u 25% 6203.33.00 --Bw’ubuhiha sententike u 25% 6203.39.00 --By’ibindi bitambaro u 25%

-Amapantaro magufi afungirwa hasi, amakabutura: u 25% 6203.41.00 --By’ipamba cyangwa ubwoya bw'inyamaswa bworoshye u 25% 6203.42.00 --By’ipamba u 25% 6203.43.00 --By’ubuhiha sententike u 25% 6203.49.00 --By’ibindi bitambaro u 25%

62.04 Kositimu, ansambure, amajaketi, amajaketi agenewe amatsinda, amakanzu, amajipo, amajipo akoze nk’amakabutura, amapantaro, bavete n'amasarubeti, amapantaro n'amakabutura (ibindi bitari mayo zo kogana) by'abagore n'abakobwa, biboshye cyangwa bikoroshese.-Amakositimu:

236

Icyiciro No.

No. Kode H.S


Ijanisha

6204.11.00 -- Yo mu gitambaro cy’ubwoya bw’inyamaswa ipamba cyangwa ubwoya bw'inyamaswa bworoshye

u 25%


-Ansambure:u 25%

6204.21.00 --Zo mu gitambaro cy’ubwoya bw’inyamaswa cyangwa ubwoya bw'inyamaswa bworoshye

u 25%


-Amajaketi:u 25%


u 25%


-Amakanzu: 6204.41.00 --Yo mu gitambaro cy’ubwoya bw’inyamaswa cyangwa ubwoya

bw'inyamaswa bworoshyeu 25%

6204.42.00 --By’ipamba u 25% 6204.43.00 --Bw’ubuhiha sententike u 25% 6204.44.00 --Bw’ubudodo bw’ubukorano u 25% 6204.49.00 --By’ibindi bitambaro

-Amajipo n,amajipo ateye nk’amakabutura:u 25%

6204.51.00 -- Yo mu gitambaro cy’ubwoya bw’inyamaswa cyangwa ubwoya bw'inyamaswa bworoshye

u 25%


-Amapantaro,ibisurubeti biriho amaburuteri, amakabuturau 25%


u 25%


62.05 Amashati y'abagabo n’abahungu. 6205.20.00 By’ipamba u 25% 6205.30.00 By’ubudodo bwakozwe n’abantu u 25% 6205.90.00 By’ibindi bitambaro u 25%

62.06 Ibizibaho (amaburuze) y'abagore cyangwa abakobwa, amashatiburuze.

6206.10.00 --Ya suwa (sirk) cyangwa ibisigazwa bya suwa (silk) u 25% 6206.20.00 --By’ipamba cyangwa ubwoya bw'inyamaswa bworoshye u 25% 6206.30.00 --By’ipamba u 25% 6206.40.00 --By’ubudodo bwakozwe n’abantu u 25% 6206.90.00 --By’ibindi bitambaro u 25%

62.07 Isengeri za siporo n'indi myenda, amakariso, amashati y'ijoro, amapijama, amakanzu yo kuri pisine, amakanzu yo mu cyumba by'abagabo n'abahungu n'ibikoresho bisa. -Amakariso n’amakabutura:

237

Icyiciro No.

No. Kode H.S


Ijanisha

6207.11.00 --By’ipamba u 25% 6207.19.00 --By’ibindi bitambaro

-Imyenda yo kuryamana(y’ijoro):u 25%

6207.21.00 --By’ipamba u 25% 6207.22.00 --By’ubudodo bwakozwe n’abantu u 25% 6207.29.00 --By’ibindi bitambaro

-Ibindi:u 25%

6207.91.00 --By’ipamba u 25% 6207.99.00 --By’ibindi bitambaro u 25%

62.08 Amakariso, amakombinezo, amakanzu yo kurarana, amapijama, negirige, amakanzu yo kuri pisine by'abagore n'abakobwa-Ibikoresho biboshye cyangwa bikoroshese.

6208.11.00 --By’ubudodo bwakozwe n’abantu u 25% 6208.19.00 --By’ibindi bitambaro u 25%

-Imyenda yo kuryamamo na pijama: 6208.21.00 --By’ipamba u 25% 6208.22.00 --By’ubudodo bwakozwe n’abantu u 25% 6208.29.00 --By’ibindi bitambaro

-Ibindi:u 25%

6208.91.00 --By’ipamba u 25% 6208.92.00 --By’ubudodo bwakozwe n’abantu u 25% 6208.99.00 --By’ibindi bitambaro u 25%

62.09 Imyenda y'abana n'imyenda y'inyongera, iboshye cyangwa ikoroshese.

6209.20.00 -By’ipamba u 25% 6209.30.00 -Bw’ubuhiha sententike u 25% 6209.90.00 -By’ibindi bitambaro u 25%

62.10 Imyenda iboshye mu bikoresho bivugwa mu gice cya 56.02, 56.03, 59.03, 59.06 cyangwa 59.07.

6210.10.00 -Mu bitambaro bivugwa mu gice No.56.02 cyangwa 56.03 u 25% 6210.20.00 -Ubundi bwoko bw'imyenda nk'uko bugaragazwa guhera ku gice cya

6201.11 kugeza ku cya 6201.19u 25%

6210.30.00 -Ubundi bwoko bw’imyenda nk’uko bugaragazwa mu bice 6202.11 kugeza kuri 6202.19

u 25%

6210.40.00 -Ubundi bwoko bw'imyenda y’abagabo u 25% 6210.50.00 -Ubundi bwoko bw'imyenda y’abagore cyangwa abakobwa u 25%

62.11 -Imyenda ya siporo, imyenda ya siporo yo kugendera ku rubura n’imyenda yoganwa; ibindi byambarwa. -Imyenda yoganwa :

6211.11.00 --Y'abagabo cyangwa abahungu u 25% 6211.12.00 --Y'abagore cyangwa abakobwa u 25% 6211.20.00 -Imyenda bakinana siki u 25%

-Ubundi bwoko bw'imyenda y’abagabo: 6211.32.00 --By’ipamba u 25% 6211.33.00 --By’ubudodo bwakozwe n’abantu u 25% 6211.39.00 --By’ibindi bitambaro u 25%

-Ibindi byambarwa, by'abagore cyangwa abakobwa: 6211.41.00 --By’ipamba cyangwa ubwoya bw'inyamaswa bworoshye u 25%

--By’ipamba. 6211.42.10 ---Amakanga, ibikoyi n'ibitenge u 50% 6211.42.90 ---Ibindi u 25%

238

Icyiciro No.

No. Kode H.S


Ijanisha

--By’ubudodo bwakozwe n’abantu: 6211.43.10 --Amakanga, ibikoyi n'ibitenge u SI 6211.43.90 ---Ibindi u 25%

--Yo mu bindi bitamabaro bakoramo imyenda 6211.49.10 ---Amakanga, ibikoyi n'ibitenge u SI 6211.49.90 ---Ibindi u 25%

62.12 Barasiyeri, imishumi ikenyerwa, kora, imishumi ebyiri inyura ku ntugu igafata ipantaro, jaretsiyeri ifata amasogisi n’ibindi bicuruzwa nk’ibyo n’ibice byabyo, byaba biboshye cyangwa bitaboshye

6212.10.00 -Barasiyeri kg 25% 6212.20.00 -Imishumi ifata abagore mu mayunguyungu ikabagira batobato (girdles)

n'amakabutura akora atyokg 25%

6212.30.00 -Amasengeri y’abagore kg 25% 6212.90.00 -Ibindi kg 25%

62.13 Imishwari. 6213.20.00 -By’ipamba u 25% 6213.90.00 -By’ibindi bitambaro u 25%

62.14 Ibishora, furari, esharupe, udutimba n'ibisa. 6214.10.00 -Yo mu gitambaro cyo mu budodo bw’amagweja cyangwa ibisigazwa

byacyou 25%

6214.20.00 -Byo mu gitamabaro gikozwe mu budodo bw'inyamaswa cyangwa ubwoya bw'inyamaswa bworoshye

u 25%

6214.30.00 -Bw’ubuhiha sententike u 25% 6214.40.00 -Bw’ubudodo bw’ubukorano u 25% 6214.90.00 -By’ibindi bitambaro u 25%

62.15 Karuvati, karavati zihiniye mu ikora na furari. 6215.10.00 -Yo mu gitambaro cyo mu budodo bw’amagweja cyangwa ibisigazwa

byacyokg 25%

6215.20.00 -By’ubudodo bwakozwe n’abantu kg 25% 6215.90.00 -By’ibindi bitambaro kg 25%

62.16 6216.00.00 Indindantoki zikozwe butoki , indindantoki zikozwe bufuka 2u 25% 62.17 Indi myenda y'inyongera yo kurimba, ibice by'imyenda cyangwa

bw'imyenda y'inyongera, indi itari iy'umutwe wa 62.12. 6217.10.00 -ibice bigenewe kuzuriza ibigize igikoresho kg 25% 6217.90.00 -Ibice kg 25%

239

Umutwe wa 63Ibindi bikoresho bikozwe mu bitambaro; imyambaro isa kandi ijyanye mu kwambara; imyenda ya caguwa n’iyashwanyaguritse

Ibisobanuro byerekeye uyu Mutwe.1 .Agace k’umutwe wa I kareba gusa ibintu bikoze mu myenda. 2 . Agace k’umutwe wa I ntikareba: (a) Ibicuruzwa bivugwa mu mutwe was 56 to 62; cyangwa (b) Imyenda yambawe cyangwa ibindi bicuruzwa byambawe bivugwa bivugwa mu gice cya 63.09. 3 . Igice 63.09 kireba gusa ibicuruzwa bikurikira: (a) Ibicuruzwa bikoze mu myenda: (i) Imyambaro n’ibijyana nayo, n’ibice bikurikira; (ii) Ibiringiti n’imyitero yifubikwa ku rugendo; (iii) Amashuka, ibitambaro by’ameza, ibitambaro byo mu bwiherero, n’ibitambaro byo mu gikoni ; (iv) Ibikoresho byo gutegura bitari amatapi avugwa mu bice 57.01 kugera 57.05 n’ibitambaro biremereye bivugwa mu gice 58.05; (b) Umwambaro w’ikirenge n’ibitwikira umutwe bitari asibesitosi. Kugira ngo bitondekwe muri iki gice, ibicuruzwa byavuzwe haruguru bigomba kubahiriza ibi bikurikira uko ari bibiri: (i) Bigomba kugaragara nk’umwambaro wakundwa, kandi (ii) Bigomba kuba ari byinshi cyangwa mu mabalo, mu mifuka cyangwa mu mapaki asa.

Icyiciro No.


Ijanisha

I. IBINDI BITAMBARO BIKOZWE 63.01 Ibiringiti n’uturingiti two ku rugendo

6301.10.00 -Ibiringiti bicomekwa ku mashanyarazi u 25% 6301.20.00 -Ibindi biringiti bisanzwe n'utundi turingiti duto barambika hasi dukoze mu

ipamba (havuyemo ibiringiti bicomekwa ku mashanyarazi)kg 25%

6301.30.00 -Ibindi biringiti bisanzwe n’utundi turingiti duto barambika hasi dukoze muri kotoni (havuyemo ibiringiti bicomekwa ku mashanyarazi)

kg 25%

6301.40.00 -Ibiringiti (bindi bitari ibiringiti bicomekwa ku mashanyarazi) n’imyitero yifubikwa ku rugendo (travelling rugs) bikoze mu ndodo ziri sentetike

kg 25%

6301.90.00 -Ibindi biringiti n’uturingiti two ku rugendo kg 25% 63.02 Ibisaswa, ibitambaro byo ku meza, ibitambaro bikoreshwa mu kwisukura

n’ibitambaro bikoreshwa mu gikoni. 6302.10.00 -Ibisaswa, iboshye cyangwa bisobekeranye kg 25%

-Ubundi bwoko bw’amashuka ashushanyijeho: : 6302.21.00 --By’ipamba kg SI 6302.22.00 --By’ubudodo bwakozwe n’abantu kg 25% 6302.29.00 --By’ibindi bitambaro kg 25%

-Indi myenda y’isaso: 6302.31.00 --By’ipamba kg SI 6302.32.00 --By’ubudodo bwakozwe n’abantu kg 25% 6302.39.00 --By’ibindi bitambaro kg 25% 6302.40.00 -Ibitambaro by'ameza bidoze cyangwa bisobekeranye kg 25%

-Ibindi bitambaro byo ku meza: 6302.51.00 --By’ipamba kg SI 6302.53.00 --By’ubudodo bwakozwe n’abantu kg 25% 6302.59.00 --By’ibindi bitambaro kg 25% 6302.60.00 -Ibitambaro by’isuku n’ibyo mu gikoni, ibikorwamo imyenda yo kwisukura

kandi bikozwe muri kotoni-Ibindi:

240

Icyiciro No.


Ijanisha

6302.91.00 --By’ipamba kg SI 6302.93.00 --By’ubudodo bwakozwe n’abantu kg 25% 6302.99.00 --By’ibindi bitambaro kg 25%

63.03 Ibitambaro byo mu madirishya (harimo n’ibitambaro biremereye birebire) n’ibitambaro byo gutwikira igitanda. -Biboshye cyangwa bikoroshese:

6303.12.00 --Bw’ubuhiha sententike kg 25% 6303.19.00 --By’ibindi bitambaro

-Ibindi:kg 25%

6303.91.00 --By’ipamba kg 25% 6303.92.00 --Bw’ubuhiha sententike kg 25% 6303.99.00 --By’ibindi bitambaro kg 25%

63.04 Ibindi bicuruzwa bijyanye n’ibikoresho byo mu nzu, uretse ibivugwa mu gice 94.04. -Kuvurori:

6304.11.00 --Bidoze cyangwa biboshye kg 25% 6304.19.00 --Ibindi

-Ibindi:-- Biboshye cyangwa bakoroshetse:

kg 25%

6304.91.10 ---Inzitiramubu kg 0% 6304.91.90 ---Ibindi kg 25% 6304.92.00 --Itaboshye cyangwa ikoroshese y'ipamba kg 25% 6304.93.00 --Itaboshye cyangwa ikoroshese y'ubudodo bugufi bwakozwe hakoreshejwe

ubutabirekg 25%

6304.99.00 --Itaboshye cyangwa ikoroshese, y'ibindi bikoresho by'ibitambaro kg 25% 63.05 Imifuka n'ibikapu bikoreshwa mu kubika ibintu.

6305.10.00 -Bikozwe mu budodo bwa jute cyangwa ubundi budodo bugufi bukorwamo imyenda buvugwa mu cyiciro cya 53.03

kg SI

6305.20.00 -By’ipamba-Byo bitambaro byakozwe n’abantu:

kg 25%

6305.32.00 --Kontineri rusange zigereranyije zihuzwa n’igihe kg 25% 6305.33.00 --Ibindi bikorwamo udutambaro bapfundikiza ibiryo kugira ngo bigumane

ubushyuhe n'ibindi bimeze nkabyokg 25%

6305.39.00 --Ibindi kg 25% 6305.90.00 -By’ibindi bitambaro kg 25%

63.06 Tariporini, ibitwikirizo n’ububiko; amahema; Amahemanyobozi y’amato, Ibikoresho bakoresha muri siporo yo gutwara ubwato cyangwa ubwato buto butwara amatsinda; aho bashyira ibicuruzwa. -Ibihema bitacamo amazi , amahema ashyirwa imbere y'inzu nk'ubwugamo bw'imvura n'izuba n’ubwikingo bw’izuba:

6306.12.00 --Bw’ubuhiha sententike kg 25% 6306.19.00 --By’ibindi bitambaro kg 25%

-Amahema:6306.22.00 --Bw’ubuhiha sententike kg 25% 6306.29.00 --By’ibindi bitambaro kg 25% 6306.30.00 -Amahema akoreshwa nk’íngashyi kg 25% 6306.40.00 -Imifariso irimo umwuka

-Ibindi:kg 25%

6306.91.00 --By’ipamba kg 25% 6306.99.00 --By’ibindi bitambaro kg 25%

241

Icyiciro No.


Ijanisha

63.07 Ibindi bicuruzwa harimo ibiranga amakanzu. 6307.10.00 -Ibitambaro byo gutwikira hasi, gutwikira amafunguro, ibirinda umukungugu

n’ibindi bitambaro byo guhanagura kg 25%

6307.20.00 -Udukoti mbuzakurohama (life-jacket), imikandara yambarwa mu mazi ibuza kurohama (life-belt)

kg 0%

6307.90.00 -Ibindi kg 25% II. IBINTU BIJYANA BIRENZE KIMWE

63.08 6308.00.00 Ibintu bijyana birenze kimwe bikozwe mu ndodo ziboshye, byaba biherekejwe cyangwa bidaherekejwe n'ibice bigenewe gusimbura ibishaje bigenewe gukora amatapi, imyenda ibambwa ku nkuta, ibitambaro byo ku meza bifumye cyangwa seriviyete cyangwa indi bitambaro nk'ibyo, byafunzwe mu mapaki kugira ngo bidandazwe.

kg 25%

III.IMYENDA YAMBAWEHO N’IBITAMBARO BYAKOZEHO; IBITAMBARO BYAKOZEHO

63.09 6309.00.00 Imyenda yambawe cyangwa ibindi bintu byambawe kg SI 63.10 Incabari, ibipampara, imigozi ikomeye, imigozi isanzwe n’amakabure

byakoze n’ibicuruzwa by’imigozi ikomeye, imigozi isanzwe, n’imirunga biboshye mu myenda ishaje

6310.10.00 -Byatondetswe kg 10% 6310.90.00 -Ibindi kg 10%

242

Icyiciro cya XIIIBYAMBARWA KU BIRENGE, KU MUTWE, IMITAKA, IMITAKA Y’IZUBA, INKONI ZO KWITWAZA, INKONI

ZIFASHA KWICARA, IBIBOKO BISANZWE N’IBY’AMAFARASI N’IBICE BYABYO; AMABABA YATUNGANYIJWE N’IBIKORESHO BIYAKOZWEMO; INDABO MVARUGANDA; IBIKORESHWA MU MISATSI Y’ABANTU

Umutwe wa 64Ibyambarwa ku birenge, ibyambarwa mu nsi y'amavi n'ibindi nk'ibyo; ibice bigize ibyo bicuruzwa.

Ibisobanuro byerekeye uyu Mutwe. 1. - Uyu mutwe ntureba:

(a) Ibifuniko by’inkweto bijugunywa bikoze mu mwenda worohereye (nk'urugero, impapuro, shitingi ikoze muri parasitiki) zidafite mu nsi

Ibi bicuruzwa bitondekwa hakurikijwe ibibigize;

(b) Umwambaro w’ikirenge ukoze mu mwenda, udafite icyiciro cyo hanze gifatishijweho, kidodeweho, cyangwa cyometsweho ku cyo hejuru (icyiciro XI) ;

(c) Umwambaro w’ikirenge wambawe wo mu gice 63.09;

(d) Ibicuruzwa bya asibesitosi (icyiciro 68.12);

(e) Ibikoresho, n’ imikandara bakoresha kwa muganga, ibindi bikoresho bafatisha ibindi bikoresho cyangwa ibindi nka byo (icyiciro 90.21); cyangwa

(f) Imyambaro y’ikirenge y’ibikinisho cyangwa inkweto zo kunyerera ku rubura, ibirinda ruseke, cyangwa n’indi myenda ya siporo yo (Umutwe 95).

2. - Ku mpamvu z’icyiciro 64.06, ijamo ibice ntirireba ibyo kumanikaho imyambaro, ibyo kwirinda, umwobo wo kureberamo, icyuma cyo kumanikaho, imitako, imishumi, n’indi mitako inyuranye (bigomba gutondekwa mu bice byabyo) cyangwa amapesi n’ibindi bicuruzwa bivugwa mu mu gice 96.06.

3. - Ku mpamvu z’uyu Mutwe:

(a) Amagambo “kawucu” na “palasitiki” harimo ibitambaro n’iyindi myenda ifite uruhu rwo hanze rwa kawucu cyangwa parasitiki bigaragarira ijisho; kubera impamvu z’iyi ngingo, guhinduka kw’ibara ntabwo rishingirwaho; na

(b) Ijambo uruhu runogejwe rireba ibicuruzwa biri mu bice 41.07 na 41.12 kugeza kuri 41.14

4. - Biseguriwe igisobanuro cya 3 cy’uyu mutwe:

(a) Ikigaragara hejuru ku mwenda ni cyo kizafata nk’ikigize uwo mwenda cy’ibanze kubera ubwiganze ku mwanya wo hanze, hatitawe ku bijyanye nawo cyangwa ibiwukomeza nk’ibiremo, imikubo, imitako, ibyuma, imikato n’ibindi bisa byometsweho;

(b) Ikigize umwenda cy’ibanze kigaragara inyuma kizafatwa nk’igifashe ahantu hanini, ntabwo ibijyanye nawo cyangwa biwukomeza ntibizitabwaho nk’ibyuma bisongoye, ibyuma, imisumari, ibyo kwirinda, n’ibindi bisa byometsweho

Igisobanuro kijyanye n’aka kiciro.

1. - Ku mpamvu z’uduce 6402.12, 6402.19, 6403.12, 6403.19 na 6404.11, ijambo “inkweto za siporo” rivuga gusa:

243

(a) Umwambaro w’ikirenge ugenewe umurimo wa siporo ukaba unateganya ko hakomekwaho ibintu bisongoye, amashami, indumane, imirongo n’ibindi bimeze nk’ibyo;

(b) Inkweto zo kunyerera ku rubura n'inkweto zo kwiruka mu rubura mu misozi, inkweto bambara bakirana, batera amakofi n'izo bambara banyonga igare.



Ijanisha

64.01 Umwambaro w’ikirenge udapfumurwa n’amazi ukoze muri kawucu cyangwa parasitiki, ibice byo hejuru byawo bikaba bidafatishije ku gice cyo hasi cyangwa bitanahujwe kuburyo budodwa, butewe ibyuma, imisumari, kwinjizamo cyangwa ubundi buryo busa n’ubu.

6401.10.00 -Ubundi bwoko bw’inkweto buriho icyuma kirinda amano 2u 25% -Izindi nkweto :

6401.92.00 --zitwikiriye akagombambari ariko ntizigere mu mavi 2u 25% 6401.99.00 --Ibindi 2u 25%

64.02 Undi mwambaro w’ikirenge ufite ibice byo hasi no hejuru bikoze muri kawucu na parasitiki.-Inkweto za siporo:

6402.12.00 --Bote z'abakora siporo yo mu rubura, ibyambarwa mu birenge abakora uwo mukino bakoresha mu kwiruka ku rubura

2u 25%

6402.19.00 --bindi 2u 25% 6402.20.00 -Inkweto zifite imishumi ifite aho ishumikiye kugira ngo yifashishwe mu

gufata ku kintu-Izindi nkweto:

2u 25%

6402.91.00 --Bitwikiye akagombambari 2u 25% 6402.99.00 --Ibindi 2u 25%

64.03 Inkweto zifite igice cyo hasi gikoze mu ruhu cyangwa mu bindi bivanzemo n'uruhu-Inkweto za siporo:

6403.12.00 --Bote z'abakora siporo yo mu rubura, ibyambarwa mu birenge abakora uwo mukino bakoresha mu kwiruka ku rubura

2u 25%

6403.19.00 --Ibindi 2u 25% 6403.20.00 -Inkweto zifite imishumi isohoka y'uruhu n'indi mishumi yo hejuru

ifasha kugenda kandi ikaba ifite undi mugozi uzengurutse ino rinini:2u 25%

6403.40.00 --Ubundi bwoko bw'inkweto ziriho icyuma gifite amano 2u 25% -Izindi nkweto zifite hasi hazo uruhu rwanogejwe:

6403.51.00 --Bitwikiye akagombambari 2u 25% 6403.59.00 --Ibindi 2u 25%

-Izindi nkweto :6403.91.00 --Bitwikiye akagombambari 2u 25% 6403.99.00 --Ibindi 2u 25%

64.04 Inkweto zifite igice cyo hasi gikoze muri kawucu , parasitike, uruhu rwanogejwe cyangwa uruhu rwavuguruwe naho hejuru hakaba hakozwe mu myenda. -Igice cyo hejuru gikozwe muri kawucu cyangwa purasitiki:

6404.11.00 --Inkweto za siporo, iza tenisi, iza basiketi, izo gukoresha imyitozo ngororamubiri, izo gukinira mu mucanga n'izindi nkazo

2u 25%

6404.19.00 --Ibindi 2u 25% 6404.20.00 -Inkweto zifite igice cyo hasi gikoze mu ruhu cyangwa mu bindi

bivanzemo n’uruhu2u 25%

64.05 Izindi nkweto. 6405.10.00 -Zifite hejuru hazo hakozwe mu ruhu rukannye cyangwa uruhu 2u 25%

244



Ijanisha

rwavuguruwe6405.20.00 -Zifite igice cyo hejuru gikoze mu mwenda 2u 25% 6405.90.00 -Ibindi 2u 25%

64.06 Ibice bigize ibyambarwa ku birenge (bigizwe n' ibice byo hejuru ku nkweto byaba bifatanye cyangwa bidafatanye n' ibice bindi byo hasi ku rukweto bitari ibice by'inyuma mu nsi y' urukweto ariko bikaba biba bidafatanye n'urukweto, ibintu byoroshye bishyigikira agatsinsino n'ibindi bintu nk'ibyo; ibyambarwa mu nsi y' amavi, ibyambarwa bigamije kurinda amaguru n'ibicuruzwa bisa nk'ibi, n'ibice byabyo.

6406.10.00 -Ibice byo hejuru by’inkweto n’ibice byabyo, bindi bitari ibihu bikomeza agatsitsino k’inkweto

kg 10%

6406.20.00 -Zigizwe n'ibikoresho birinda agatsinsino bya kawucu cyangwa palasitiki- Izindi:

kg 10%

6406.91.00 --Zo mu giti kg 10% 6406.99.00 --Mu bindi bikoresho kg 10%

245

Umutwe wa 65

Ibitwikira umutwe bimeze nk’ingofero n’ibice byazo


1. Uyu mutwe ntureba:

(a) Ibyambarwa ku mutwe byambarwa byo mu gice 63.09;

(b) Ibyambarwa ku mutwe bikozwe muri amiyante (asbestos) (igice 68.12); cyangwa

(c) Ingofero z'ibikinisho, n’ibindi bikinisho by’ingofero cyangwa by’ibirori bivugwa mu bice by’umutwe wa 95.

2. Icyiciro 65.02 ntikivuga ku bisa n'ingofero byadozwe, bitari ibyakozwe hakoreshejwe ubudodo bw’ikidongi.

Icyiciro No.

No. Kode H.S


Ijanisha

65.01 6501.00.00 Ibintu bifite ishusho y’ingofero, udutambaro tworohereye two kwambara mu mutwe, twaba ari utwo kurinda cyangwa kutarinda umutwe

kg 10%

65.02 6502.00.00 Ibisa n’ingofero, bizingazinze, cyangwa bihujwe n’ikintu icyo aricyo cyose, byaba ari ibyo kurinda cyangwa kutarinda umutwe.

kg 10%

[65.03] 65.04 6504.00.00 Ingofero n'ibindi byose byambarwa mu Mutwe wabizingiye

hamwe cyangwa bikozwe hateranyijwe ibikoresho ibyo aribyo byose kandi bibereye amaso

kg 25%

65.05 Ingofero n’ibindi ibyambarwa ku mutwe, ziboshye cyangwa zikoroshese, cyangwa ziboshye mu madantere, cyangwa ibindi bitambaro, mu bice by’ibitambaro (ariko zidakozwe n’uduce twinshi), byaba bihinnye cyangwa bidahinnye; udufire bambara mu mutwe dukozwe mu bintu ibyo ari byose, twaba duhinnye cyangwa tudahinnye.

6505.10.00 -Udutimba twambarwa mu misatsi kg 25% 6505.90.00 -Ibindi kg 25%

65.06 Ibindi bitwikira umutwe, byaba birambuye cyangwa bitarambuye cyangwa biconzwe.

6506.10.00 -Ibyambarwa ku mutwe biwurinda kwangirika-Ibindi:

kg 0%

6506.91.00 --Bikozwe muri kawucu (rubber) cyangwa parasitiki kg 25% 6506.99.00 --Mu bindi bikoresho kg 25%

65.07 6507.00.00 Ibitambaro bitega mu mutwe, duburire (ihariri), ibitwikira, ibikora ingofero, ingara n’udushumi tw’ingofero tuzirikwa ku karevuro, by’ibyambarwa ku mutwe.

kg 10%

246

Umutwe wa 66

Imitaka, imitaka y’izuba, inkoni zo kwitwaza, inkoni zifasha kwicara, ibiboko bisanzwe n’iby’amafarasi n’ibice byabyo



(a) Ibipimo by’inkoni bagendana cyangwa ibisa nazo (icyiciro 90.17);

(b) imbunda iteye bukoni, inkota iteye bukoni, cyangwa n'ibindi bisa nkazo (Umutwe wa 93); cyangwa

(c) Ibicuruzwa bivugwa mu mutwe wa 95 (nk'urugero, imitaka itatse, imitaka itatse y’izuba).

2.- Icyiciro 66.03 ntikirimo ibice, imitako cyangwa ibijyana nabyo bikoze mu myenda, cyangwa imifuniko, imideri, imigozi,

ingero z’umutaka n’ibindi bisa, bikoze mukintu icyo aricyo cyose. Ibyo bicuruzwa bivuzwe ariko bitari mu bivugwa mu gice cya 66.01 cyangwa 66.02 bigomba gutondekwa kuburyo butandukanye, kandi ntibifatwa nk’ibigize ibice by’ibyo bicuruzwa.

Icyiciro No.

No. Kode H.S


Ijanisha

66.01 Imitaka n'imitaka y'izuba (harimo imitaka bitwaza bagenda, imitaka yo mu busitani n'indi bisa)

6601.10.00 -Imitaka yo mu busitani n’indi isa na yo-Ibindi:

u 25%

6601.91.00 --Ifite uruti rushobora kongerwa uburebure nk’anteni ya radiyo u 25% 6601.99.00 --Ibindi u 25%

66.02 6602.00.00 Inkoni zo kugenderaho, inkoni zifashishwa mu kwicara, ibiboko bisanzwe n'iby'amafarasi.

u 25%

66.03 Ibice, ibisigazwa n'inyongera z'Ibicuruzwa byo mu mutwe wa 66.01 cyangwa 66.02.

6603.20.00 -Utwuma tw'umutaka, harimo ifuremu yubakiye kuri shafuti kg 10% 6603.90.00 -Ibindi kg 10%

247

Umutwe wa 67

Amababa atunganyijwe n’amoya n’ibikoresho bikozwe mu mababa cyangwa mu moya; indabo mvaruganda; ibikoresho bikozwe mu misatsi



(a) Udufire tw’imisatsi y'abantu (igice 59.11);

(b) Utudarazo tw’amadantere, tw’ibifumye cyangwa ibindi bitambaro (Icyiciro XI);

(c) Inkweto (Umutwe 64);

(d) ibyambarwa ku mutwe ufufire tw’umusatsi (Umutwe wa 65);

(e) Ibicuruzwa bw’ibikinisho, ibya siporo cyangwa ibirori (Umutwe wa 95); cyangwa

(f) Ibitambaro byo guhanagura umukungugu, amafu cyangwa utuyungirizo tw’umusatsi (Umutwe wa 96).

2.- Icyiciro 67.01 ntikireba:

(a) Ibicuruzwa aho ibitambaro byo guhanagura umukungugu bikoreshwa mu gupfundikira cyangwa gutwikira (nk'urugero, amashuka avugwa mu gice 94.04);

(b) Ibicuruzwa by’imyenda cyangwa ibijyana n’imyambaro aho aho ibitambaro byo guhanagura umukungugu bikoreshwa gusa mu mitako no gutwikira; cyangwa

(c) Indabo zitari iz’umwimerere cyangwa ibibabi by’ibimera, cyangwa ibice byazo bikoze bivugwa mu gice cya 67.02.

3. - Icyiciro 67.02 ntikireba:

(a) Ibicuruzwa by’'ibirahuri (Umutwe wa 70); cyangwa

(b) Indabo zitari iz’umwimerere, ibibabi, cyangwa ibiva mu bubumbyi, mu mabuye, ibyuma, ibiti, cyangwa ibindi bintu bivuye mu kintu kimwe cyahawe ishusho, cyacuzwe, cyagonzwe, cyashyizweho ikimenyetso, cyangwa ubundi buryo, cyangwa bugizwe n’ibice byateranyijwe bitari ukubihina, kubiteranyisha kole, kubyinjiranyamo, cyangwa ubundi buryo busa.


Ijanisha

67.01 6701.00.00 Impu n’ibindi bice by’inyoni zifite amababa, ibice by'amababa, nkuko bivuga mu ngigo hasi (bitari ibicuruzwa byo mu gice 05.05 n’amababa yandikishwa).

kg 25%

67.02 Indabo zitari iz’umwimerere, ibibabi n’imbuto n’ibice byazo bikoze mu ndabo zitari iz’umwimerere, ibibabi cyangwa imbuto.

6702.10.00 -Bikoze muri parasitike kg 25% 6702.90.00 -Mu bindi bikoresho kg 25%

67.03 6703.00.00 Umusatsi w'umuntu watunganyijwe, wagabanyijwe, washyizwemo ibara, cyangwa se watunganyijwe ku bundi buryo:

kg 25%

248


Ijanisha

umusatsi ukozwe muri lene cyangwa ubundi bwoya buturutse ku nyamaswa cyangwa ku bindi biturutse ku binyabusapfu nk'ibyo bakoramo imyenda, butegurwa hagakorwamo imisasti yambarwa ku mutwe, cyangwa se ibindi bisa nk'ibi.

67.04 Imisatsi y’imyiganano yambarwa ku mutwe (wigs), ubwanwa bw'ubwiganano, ibitsike n'ingohi by’ibyiganano, imisatsi y’imyiganano iteye n’ingofero (switches) n’ibindi nka byo, byaba biturutse ku musatsi w'umuntu cyangwa ubwoya bw'inyamaswa, cyangwa se ku binyabusapfu nk'ibyo bakoramo imyenda; ibicuruzwa by'umusatsi w'umuntu bitagize ahandi bivugwa cyangwa bishyirwa. -Byo mu bitambaro byakozwe hakoreshejwe ubutabire:

6704.11.00 --Perike zuzuye kg 25% 6704.19.00 --Ibindi kg 25% 6704.20.00 -Z’imisatsi y’abantu kg 25% 6704.90.00 -Mu bindi bikoresho kg 25%

249

Icyiciro cya XIII

IBIKORESHO BYO MU MABUYE, PULATERI, ISIMA, AMIYANTE (ASBESTOS), MIKA (MICA) CYANGWA IBINDI BISA NA BYO; IBIKORESHO BIKOZWE MU IBUMBA BYATWITSWE; IBIRAHURI N’IBIKORESHO BIKOZWE MU

BIRAHURI

Umutwe wa 68

Ibikoresho bikozwe mu mabuye, muri pulateri, mu isima, muri amiyante (asbestos), mu mabuye bita mika (mica) cyangwa ibikoresho bisa na byo.



(a) Ibicuruzwa byo mu mutwe wa 25;

(b) Urupapuro rutwikiriye, rwatohejwe, cyangwa rupfutse ruvugwa mu gice 48.10 cyangwa 48.11 (nk'urugero, urupapuro rutwikirijwe ifu yasewe mu ibuye mika cyangwa andi mabuye, urupapuro bashizeho irangi ryirabura risa na kaburimbo);

(c) Igitambaro gitwikiriye, gitohejwe, gipfutse kivugwa mu mutwe wa 56 cyangwa 59 (urugero, igitambaro gitwikirijwe ifu yasewe mu ibuye mika, igitambaro bashizeho irangi ryirabura risa na kaburimbo);

(d) Ibicuruzwa byo mu mutwe wa 71;

(e) Ibikoresho cyangwa Ibice of ibikoresho, bivugwa mu mutwe wa 82;

(f) ‘Amabuye akoreshwa muri ritogarafi’ bivugwa mu cyiciro cya 84.42;

(g) Ibikoresho bituma amashanyarazi adahita (icyiciro 85.46) cyangwa ibindi bikoresho bivugwa mu cyiciro cya 85.47;

(h) Ibishishwa by’amenyo (icyiciro 90.18);

(ij) Ibicuruzwa byo mu mutwe 91 (nk'urugero, amasaha n’Udusanduku tubikwamo amasaha);

(k) Ibicuruzwa byo mu mutwe wa 94 (urugero, ibikoresho byo mu nzu, amatara n'ibikoresho bitanga urumuri);

(l) Ibicuruzwa byo mu mutwe wa 95 (urugero, ibikinisho by'abana, udukino, ibikoresho bya ngombwa bya siporo);

(m) Ibicuruzwa bivugwa mu gice cya 96.02, iyo bikozwe mu bikoresho bisobanuwe mu nyandiko 2 (b) mu mutwe wa 96, cyangwa mu gice 96.06 (urugero, amapesi), No. 96.09 (urugero, imbaho zandikishwaho itushi, amakaramu y’igiti) cyangwa No. 96.10 (urugero, ikibaho bandikaho); cyangwa

(n) Ibicuruzwa bivugwa mu mutwe wa 97 (urugero, ibihangano by’ubugeni).

2. - Mu gice 68.02 ijambo “ibuye ryatunganyijwe cyangwa ibuye ryo kubakisha ritunganyijwe” ntirikoreshwa gusa ku bwoko bw’amabuye avugwa mu gice 25.15 cyangwa 25.16 ariko no ku yandi mabuye ya kamere (urugero, amasarabwayi, amabuye atyaye, dolomite na sititite) atunganyijwe kimwe; ariko ntirikoreshwa ku itegura.

250

Icyiciro No.

No. Kode H.S


Ijanisha

68.01 6801.00.00 Amabuye ashashe atondekwa hasi (setts), amabuye maremare yubakishwa impande z’umuhanda (curbstones), amabuye asaswa hasi, aturutse ku mabuye agifite kamere yayo karemano (uretse ayo bita slate)

kg 25%

68.02 Amabuye akoreshwa ku nzibutso cyangwa ayo kubaka atunganyijwe (ureste slate) n'ibindi bicuruzwa bifatanye isano, bitari ibicuruzwa bivugwa mu gice cya 68.01; Uduce tw' amabuye cyangwa ibirahuri dufite amabara anyuranye kandi tumeze nka kibe cyangwa ibindi bimeze nkabyo (mosaic cubes) (na za slate zirimo), byaba ari byonyine cyangwa byashyizweho inyunganizi; uduce duto dusize irangi ritari irya kamere yatwo, uduce duto dukase kandi tw'umubyimba muto ndetse n'ifu bikozwe biturutse ku mabuye afite kamere yayo karemano (harimo na za slate)

6802.10.00 -Amategura, amakaro, ndetse n'ibindi nkabyo, byaba biri cyangwa bitari mu ishusho y'urukiramende, igice kimwe kinini cy'ahubakwa gishobora kuba cyafungwamo kare kikaba kiri munsi ya cm 7; utuntu duto duto (granules), utuvuvu n’ifu birimo amabara atari umwimerere

kg 25%

-Andi mabuye y’inzibutso cyangwa yubakishwa n’ibindi bicuruzwa bijyanye nayo, yaconzwe gusa cyangwa yakaswe n’inkero, afite impande zishashe cyangwa ziringaniye:

6802.21.00 --Marubure, taraveritine n'arabasitere kg 25% 6802.23.00 --Garanite kg 25% 6802.29.00 --Andi mabuye

-Ibindi:kg 25%

6802.91.00 --Marubure, taraveritine n'arabasitere kg 25% 6802.92.00 --Andi mabuye y'ingwa kg 25% 6802.93.00 --Garanite kg 25% 6802.99.00 --Andi mabuye kg 25%

68.03 6803.00.00 Urubaho rukozwe n’ibikoresho by’urubaho cyangwa imbaho zishyizwe hamwe.

kg 25%

68.04 Insyo, amabuye asya, amapine asya n'ibindi bisa, adafite uburyo bw'imikorere, yo gushya, guconga, gusena, gukosora cyangwa gukata, guconga n'intoki cyangwa gusena amabuye, n'ibice bibikomokaho, y'ibuye ry'umwimerere, y'ibikoresho bikora isuku bihurijwe hamwe by'umwimerere cyangwa bitari umwimerere, cyangwa by'ibumba, bifite cyangwa bitari kumwe n'ibice by'ibindi bikoresho.

6804.10.00 -Insyo n'amabuye yo gusya cyangwa asya ibintu bikavamo ubugari kg 0% -Izindi nsyo, amabuye asya, amapine asya n'ibindi bisa:

6804.21.00 --Za diyama yahurijwe hamwe yakozwe hakoreshejwe ubutabire cyangwa y’umwimerere

kg 25%

6804.22.00 --Z’ibindi bikoresho bikora isuku cyangwa by’ibumba byahurijwe hamwe

kg 25%

6804.23.00 --Z’ibuye ry’umwimerere kg 25% 6804.30.00 -Amabuye aconga cyangwa asena bakoresheje intoki kg 25%

68.05 Puderi cyangwa imbuto z'ibikoresho bikora isuku by'umwimerere cyangwa bitari umwimerere, bishingiye ku bikoresho by'ibitambaro by'urupapuro, by'igikarito cyangwa

251

Icyiciro No.

No. Kode H.S


Ijanisha

by'ibindi bikoresho, byaba cyangwa bitaba bikase kugira ngo bitange imiterere cyangwa bidodwe cyangwa se kurundi ruhande bikoreshwe mu kwimakiya.

6805.10.00 -Bishingiye ku bitambaro gusa kg 25% 6805.20.00 -Bishingiye ku rupapuro cyangwa ibikarito gusa kg 25% 6805.30.00 -Bishingiye ku bindi bikoresho kg 25%

68.06 Ubuvungukira bw’amabuye, amabuye y’urutare n’andi y’agaciro; vimikirite yiyuburuye, amabumba, utuvungukira duto duto n’andi mabuye y’agaciro; imvange n’ibicuruzwa bituma ubushyuhe budahita, amabuye y’agaciro amajwi adahita atari ayavugwa mu gice 68.11 cyangwa 68.12 cyangwa mu mutwe wa 69.

6806.10.00 - Ubuvungukira bw’amabuye, amabuye y’urutare, n’andi y’agaciro (harimo uruvangavange) ari menshi, amabati cyangwa ibizingo

kg 25%

6806.20.00 -Vimikirite yiyuburuye, amabumba yaguwe, utubuye duto duto n’andi mabuye y’agaciro byongerewe ubunini (harimo uruvangavange rwabyo)

kg 25%

6806.90.00 -Ibindi kg 25% 68.07 Ibicuruzwa by’ibikoreshwa mu kubaka imihanda (godoro)

n’ibindi bisa (urugero, peteroli yirabura bakoresha kaburimbo). 6807.10.00 Mu bizingo kg 25% 6807.90.00 Ibindi kg 25%

68.08 6808.00.00 Ibice, ibibaho, amakaro, amatafari ya boloke, n’ibindi bicuruzwa bikomoka ku buhiha bw’ibihingwa, bw’ibyatsi, cyangwa, utuvungukira, uduce, umurama w’ibarizo, cyangwa ibindi bisigazwa by’ibiti, bya sima yibumbabumbye, ibitakisho by'inkuta, cyangwa ibindi bintu bimatisha.

kg 25%

68.09 Ibicuruzwa bikoze muri palatere (plaster) cyangwa mu bindi byahanzwe bifashishijwe palatere -Ibibaho, uduhwahwari, pano, amakaro n’ibindi bintu biteye utyo, bitataswe:

6809.11.00 Byometsweho cyangwa byongerewe ingufu n’ibipapuro cyangwa ibikarito gusa

kg 25%

6809.19.00 Ibindi kg 25% 6809.90.00 Ibindi bicuruzwa kg 25%

68.10 Ibicuruzwa by’isima, bya beto cyangwa iby’amabuye mpimbano, byaba byongerewe cyangwa bitongerewe ubukomere -Amakaro, amabuye asaswa hasi, amatafari n’ibindi bicuruzwa nk’ibyo:

6810.11.00 Amatafari ya akorwa muri sima n’akorwa mu ibumba atwikwa kg 25% 6810.19.00 Ibindi kg 25%

Andi mabumba 6810.91.00 Ibice bisanzwe bikozwe byifashishwa mu bwubatsi bw’amazu

cyangwa mu bwubatsi bw’amateme n’imihanda kg 25%

6810.99.10 -Imitambiko ihuza amarayirayi n’imihanda ya gari ya moshi kg 10% 6810.99.90 -Ibindi kg 25%

68.11 Ibicuruzwa by’amiyante ivanze n’isima, ibya fiburosima irimo seriroze cyangwa ibindi bisa nabyo.

6811.40.00 Birimo amiyante kg 25%

252

Icyiciro No.

No. Kode H.S


Ijanisha

Bitarimo amiyante: 6811.81.00 Amabati afite imigongo kg 25% 6811.82.00 Andi mabati, imbaho, amakaro n'ibikoresho bimeze nka byo kg 25% 6811.83.00 Impombo, amatiyo n’ibikoresho by'amatiyo kg 25% 6811.89.00 Ibindi bicuruzwa kg 25%

68.12 Ubuhiha bw’amiyante bw’ubukorano; imvange ishingiye kuri amiyante ku mvange nk’izi cyangwa kuri amiyante (nk’urugero: ubudodo, igitambaro kiboshye, imyambaro, ibitwikira umutwe, ibyambarwa ku birenge, ibifunga ahatobotse), byaba byarongerewe cyangwa bitarongerewe ubukomere, bikaba ari ibindi bitari ibicuruzwa bivugwa mu gice cya 68.11 cyangwa 68.13

6812.80.00 Bikozwe muri korokidolite kg 25% Ibindi:

6812.91.00 Ibyambarwa, inyunganizi z’imyambaro, inkweto n’ibitwikira umutwe

kg 10%

6812.92.00 Impapuro, ibikarito bikorwamo ibihu by’ibitabo, ibikoze muri rene cyangwa ubwoya (felt)

kg 25%

6812.93.00 Ubusapfu bw’amiyante bwateranyirijwe hamwe hakanyuzwaho ikibutsikamira kibuha intego, yaba ari nk’uduhwahwari cyangwa ivizingo.

kg 25%

6812.99.00 Ibindi kg 25% 68.13 Ibikoresho byo gukubisha n’ibicuruzwa nkabyo (nk’urugero,

uduhwahwari, ibizingo, imishumi, ibice by’ikintu, bimeze nk’ingasire (disiki) , ibikoresho byo kwoza cyangwa kumesa ibintu, ibimeze nk’ingata, bitagize icyo bifashwaho, nko ku maferi, nko kuri za embereyaje cyangwa ku bindi nk’ibi, byakozwe hashingiye kuri amiyante, ku bindi bintu by’ubutare cyangwa se ibyaseliroze, byaba byavanzwe cyangwa bitavanzwe n’ubusapfu cyangwa ibindi bikoresho fatizo.

6813.20.00 -Harimo amiyante kg 10%6813.81.00 --Ibyoroshya feri n’ibirenge bya feri

-Hatarimo amiyante:kg 10%

6813.89.10 Ibikoresho byo gukubisha kg 0% 6813.89.90 Ibindi kg 10%

68.14 Byatunganyijwe amabuye y’agaciro bita mika (amabuye y’agaciro bita mika (mica)) n’ibicuruzwa bya mika, hakubiyemo mika yungikanyijwe yaterateranyijwe, byaba biri cyangwa bitari ku kintu gikoze mu bipapuro, ibikarito cyangwa ibindi ibigize ibicuruzwa.

6814.10.00 -Amabati, n'inkingi z'ibyuma by'amazu ari mu nzu zubakishije mika yaba afite ibiyafashe cyangwa atabifite

kg 25%

6814.90.00 -Ibindi kg 25% 68.15 Ibicuruzwa bikoze mu mabuye cyangwa mu yandi mabuye

y’agaciro (harimo ubusapfu bwa karubone, ibicuruzwa bikomoka ku busapfu bwa karubone n’ibicuruzwa bya nyiramugengeri, bitagize ahandi bigaragazwa cyangwa bishyirwa

253

Icyiciro No.

No. Kode H.S


Ijanisha

6815.10.00 -Ibicuruzwa bitari iby’amashanyarazi bikoze muri garafite (graphite) cyangwa indi karubone

kg 25%

6815.20.00 -Ibicuruzwa bya nyiramugengeri kg 25% -Andi mabumba:

6815.91.00 --Birimo manyezite, doromite, cyangwa koromite kg 25% 6815.99.00 --Ibindi kg 25%

254

Icyiciro No.

No. Kode H.S


Ijanisha

Umutwe wa 69

Ibikoresho bikozwe mu ibumba byatwitswe


1. Uyu mutwe urebana gusa n’ibicuruzwa bikoze mu ibumba byatwitswe mu muriro bimaze guhabwa intego. Ibice bya 69.04 kugeza kuri 69.14 birebana gusa n’ibicuruzwa bindi bitari ibyatondetswe mu bice bya 69.01 kugeza kuri 69.03


(a) Ibicuruzwa bivugwa mu gice cya 28.44;

(b) Ibicuruzwa bivugwa mu gice cya 68.04;

(c) Ibicuruzwa bivugwa mu mutwe wa 71 (nk'urugero, ibirezi mpimbano);

(d) inyunge y'icyuma n'ibumba (cermets) bivugwa mu gice 81.13;

(e) Ibicuruzwa byo mu mutwe wa 82;

(f) By'ibintu bitanyuramo amashanyarazi (igice 85.46) cyangwa ibikoresho by’ibintu bitanyuramo amashanyarazi (insulators) bivugwa mu gice 85.47;

(g) Amenyo mpimbano (igice 90.21);

(h) Ibicuruzwa byo mu mutwe 91 (nk'urugero, amasaha na udusanduku tw’amasaha);

(i) Ibicuruzwa byo mu mutwe wa 94 (urugero, ibikoresho byo mu nzu, amatara n'ibikoresho bitanga urumuri);

(k) Ibicuruzwa byo mu mutwe wa 95 (urugero, ibikinisho by'abana, udukino, ibikoresho bya ngombwa bya siporo);

(l) Ibicuruzwa bivugwa mu gice cya 96.06 (nk'urugero, amapesi) cyangwa bivugwa mu gice 96.14 (nk'urugero, inkono z’itabi); cyangwa

(m) Ibicuruzwa bivugwa mu mutwe wa 97 (nk'urugero, ibihangano by’ubugeni).

Icyiciro No.

No. Kode H.S


Ijanisha

69.01 6901.00.00 Amatafari, imiryango, amakaro n’ibindi ceramic ibicuruzwa by’ibisigazwa by'ibintu bya kera cyane birimo sirise (nk'urugero, kieselguhr, tripolite cyangwa diatomite) cyangwa itaka rindi nkaryo ririmo silise

kg 25%

69.02 Amatafari adapfa gushongeshwa n’umuriro (refractory bricks), amaboroke, amakaro n’ibindi bicuruzwa bisa n’ibyo bikoze mu ibumba bikoreshwa mu bwubatsi akaba ari ibindi bitari

255

iby’ibisigazwa by’ibintu bya kera cyane birimo sirise cyangwa ibyo mu bitaka nk’ibyo birimo sirise.

6902.10.00 -Harimo kuri buri gipimo cy’uburemere byaba bifashwe ku buryo by’igipimo kimwe kimwe cyangwa bw’igipimo gikubiye hamwe, ibirenze 50% by’ibigize Mg, ca cyangwa Cr, cyangwa bikaba bivugitse ku buryo bwa MyO, CaO cyangwa Cr2O3

kg 0%

6902.20.00 -Harimo kuri buri gipimo cy’uburemere ibirenze 50% by’alumine (Al2O3), bya sirise (SiO2) cyangwa iby’uruvange cyangwa urwunge rw’ibi tuvuze.

kg 0%

6902.90.00 -Ibindi kg 0% 69.03 Ibindi bicuruzwa bikoze mu ibumba bitagira icyo bihindurwaho

n’umuriro (nk’urugero: ibicupa byo muri raboratwari bita koruni (retorts); kurusibo (crucible), envelopes z’ibintu, iminwa y’impombo, za purize (prises) inyunganizi, cupels impombo, amatiyo, inzubati zirinda ibintu kononekara n’udukoni, akaba ari ibindi bitari iby’ibisigazwa by’ibintu bya kera cyane birimo sirise cyangwa ibyo mu bitaka nk’ibyo birimo sirise.

6903.10.00 -Harimo, kuri buri gipimo cy’uburemere birenze 50% bya garafite cyangwa indi karubone cyangwa imivange y’ibi tuvuze

kg 10%

6903.20.00 -Harimo kuri buri gipimo cy’uburemere, ibirenze 50% by’arumine (Al2O3) cyangwa by’uruvange cyange urwunge rwa alumine na sirise (SiO2)

kg 10%

6903.90.00 -Ibindi kg 10% II.IBINDI BICURUZWA BIKOZE MU IBUMBA

69.04 Amatafari y’ibumba yo kubaka, za boroke zo gusasa hasi (munzu), amakara yo gushyigikira ahantu cyangwa ayo kuzuza ahari ikibuze, n’ibindi nk’ibyo.

6904.10.00 -Amatafari yo kubakisha kg 25% 6904.90.00 -Ibindi kg 25%

69.05 -Amategura, impombo isohora umwotsi hanze, icyiciro gihese ku munwa w’impombo isohora umwotsi hanze, ibishyirwa imbere mu mpombo ya shemine (chimney) , iby’imirimbo ishyirwa mu by’ubwubatsi n’ibindi bicuruzwa bikoze mu ibumba bikoreshwa mu bwubatsi

6905.10.00 -Amategura kg 25% 6905.90.00 -Ibindi kg 25%

69.06 6906.00.00 Ibitembo, imireko ndetse n'ibifata imiyoboro y'amazi bikoze mu ibumba.

kg 25%

69.07 Ibibumbano bikoze mu ibumba bisaswa hasi by'uburyo bunyuranye, amakaro asaswa ahacanwa umuriro cyangwa ku nkuta, utuntu tubumbye nka kibe dufite amabara anyuranye tudasize umuti ubonerana kandi ubengerana, ndetse n'ibisa nkibyo, byaba ari byonyine cyangwa byashyizweho inyunganizi.

6907.10.00 -Amategura, amakaro, ndetse n'ibikoresho bijyanye, byaba biri cyangwa bitari mu ishusho y'urukiramende, igice kimwe kinini cy'ahubakwa gishobora kuba cyafungwamo kare kikaba kiri munsi ya cm 7.

m² 25%

6907.90.00 -Ibindi m² 25% 69.08 Ibibumbano bikoze mu ibumba bisaswa hasi by'uburyo bunyuranye,

amakaro asaswa ahacanwa umuriro cyangwa ku nkuta, utuntu tubumbye nka kibe dufite amabara anyuranye dusize umuti ubonerana kandi ubengerana, ndetse n'ibisa nkibyo, byaba ari byonyine cyangwa byashyizweho inyunganizi.

6908.10.00 -Amategura, amakaro, ndetse n'ibikoresho bijyanye, byaba biri cyangwa m² 25%

256

bitari mu ishusho y'urukiramende, igice kimwe kinini cy'ahubakwa gishobora kuba cyafungwamo kare kikaba kiri munsi ya cm 7.

6908.90.00 -Ibindi m² 25% 69.09 Ibintu bikoze mu ibumba bigenewe gukoreshwa muri laboratwari,

mu birebana n’ubutabire cyangwa ibindi birebana na tekiniki, ibikoresho cyangwa zinyweramo, imivure cyangwa ziriramo cyangwa zinyweramo, imivure, cyangwa ibindi bikoresho biri mu rwego rw’ibikoreshwa mu buhinzi, inkono ikoze mu ibumba, ibi bindi n’ibicuruzwa byo mu rwego rw’imitwarire n’ipakira ry’ibicuruzwa. -Ibikoresho bikoze mu ibuma bigenewe gukoreshwa muri laboratwari, mu birebana n’ubutabire cyangwa ibindi birebana na tekinike.

6909.11.00 --Ibikoze muri paruselene (porcelain) cyangwa mu ibumba ry’umweru ritwitse (china)

kg 0%

6909.12.00 --Ibicuruzwa bifite ubukomere bungana na 9 cyangwa birenga ku rwego rwa Mohs

kg 0%


69.10 Ibikarabiro, utubase duto bifashisha mu gusukura imyanya y'ibanga y'umubiri w'umuntu, tuwarete zicarirwa, utugunguru tumanikwa mazi arimo akamanukana ingufu, ibinyariro n’ibindi bikoresho biterwa ahantu hagenewe ubwiherero no kwisukura.

6910.10.00 -Ibikoze muri paruselene (porcelain) cyangwa mu ibumba ry’umweru ritwitse (china)

kg 25%

6910.90.00 -Ibindi kg 25% 69.11 Ibikoresho byo kumeza, ibikoresho byo mu cyikoni, nibindi

bikoresho bikenerwa mu rugo ndetse n'ibikoresho by'isuku bikoze muri palasitiki.

6911.10.00 -Ibikoresho byo ku meza n’ibikoresho byo mu gikoni kg 25% 6911.90.00 -Ibindi kg 25%

69.12 6912.00.00 Ibikoresho byo ku meza, ibyo mu gikoni, byose bikoze mu ibumba, bikaba ari ibindi bitari ibikoze muri paruselene cyangwa mu ibumba ry’umweru ritwitse (china)

kg 25%

69.13 Amashusho abajije n’indi mitako 6913.10.00 -Ibikoze muri paruselene (porcelain) cyangwa mu ibumba ry’umweru

ritwitse (china)kg 25%

6913.90.00 -Ibindi kg 25% 69.14 Ibindi bicuruzwa bikozwe mu ibumba

6914.10.00 -Ibikoze muri paruselene (porcelain) cyangwa mu ibumba ry’umweru ritwitse (china)

kg 25%

6914.90.00 -Ibindi kg 25%

257

Umutwe wa 70

Ibirahuri n’ibikoresho bikozwe mu birahuri.



(a) Ibicuruzwa bivugwa mu gice cya 32.07 (nk’urugero: emaye cyangwa verini bishobora gukorwamo ibirahuri, “glass fit”, ibindi by’ibirahuri bigaragara mu buryo bw’ifu, utubumbe duto duto cyangwa utuvungukira)

(b) Ibicuruzwa bivugwa mu mutwe wa 71 (nk'urugero, ibirezi mpimbano);

(c) Amakabure ya fibure obutike bivugwa mu gice 85.44, by'ibintu bitanyurwamo n’amashanyarazi (igice 85.46) cyangwa ibikoresho byo munzu by’ibintu bitanyurwamo n’amashanyarazi bivugwa mu gice 85.47;

Fibure obutiki, ibintu bigize ibya obutiki byatunganyijwe ku buryo bunogeye obutiki, inshinge ziterwa mu ruhu, amaso mpimbo, ikintu gipima ikigero cy’ubushyuhe, igipimo ikigero cy’umwuka, igipima ikigero cy’amazi n’ibindi bicuruzwa bivugwa mu mutwe wa 90;

Amatara cyangwa ibice biri cyangwa bifatishwa ku matara, ibimenyetso bitanga urumuri, za palake zandikwaho Amazina kandi zigatanga urumuri cyangwa ibisa na byo, bifite isoko y’urumuri byashyizweho bikagumaho ubuziraherezo, cyangwa ibice byabyo bivugwa mu gice cya 94.05

(f) Ibikinisho, imikino, ibikenerwa muri siporo, imitako y’igiti cya Noheli n’ibindi bicuruzwa byo mu mutwe 95 (hatarimo amaso akoze mu birahuri adafite ibice yahawe bituma akora ari mu bipupe by’abana cyangwa ari mubindi bicuruzwa bivugwa mu mutwe 95; cyangwa

Ibifungo, za terimosi zifunze neza, imibavu cyangwa ibipurizwa bisa nayo cyangwa ibindi bicuruzwa bivugwa mu mutwe wa 96.

2. Ku mpamvu z’ibice 70.03, 70.04 na 70.05:

(a) Ikirahuri ntigifatwa nk’igitunganyijwe hashingiwe ku byagikozweho ibyo aribyo byose mbere yuko gitekwa ubwa kabiri;

Gukata ikirahuri ugiha intego ntibikibuza guhabwa urwego mu birahuri bitarakatwa.

(c) Imvugo ‘urwugara runywa’, rufata urumuri rukarugumana cyangwa rukarusubiza ahagana aho ruturutse” bivuga akantu gato kagizwe n’ubutare katabonwa n’ijisho ryambaye ubusa cyangwa kakaba kagizwe n’urwunge rw’ibyo ubutabire (nk’urugero: ogiside y’ubutare) , ako kantu, nk’urugero, kunywa imirasire imfararuje (infra-red) cyangwa kagatuma ikirahure kigira ububasha bwo kwakira neza urumuri bitabujije ko gikomeza kubonerana cyangwa kunyurwamo n’urumuri; cyangwa ako kantu kakabuza urumuri gusubira iyo ruturutse igihe rugeze ku kirahuri.

3. Ibicuruzwa byakomojweho mu gice cya 70.06 bigua gutondekwa muri icyo gice byaba byafatwa cyangwa bitafatwa nk’ibicuruzwa.

4. Ku mpamvu z’icyiciro 70.19, imvugo "ubwoya bw’ikirahuri " bivuga :

(a)Za lene minerali zifite ikigero cya sirise (SiO 2 ) itari hasi ya 60% ku gipimo cy’uburemere;

258

Za lene mirarali zifite ikigero cya sirise (SiO 2) iri hasi ya 60% ariko harimo n’ikigero cya ogiside alikaline (K 2 O cyangwa Na 2 O) kirenze 5% ku gipimo cy’uburemere cyangwa ikigero cya ogiside boriki (B 2 O 3) kirenze 2% ku gipimo cy’uburemere.

Za lene minerali zitubahirije ibivugwa haruguru zishyirwa (zibarizwa) mu gice cya 68.06.

5. Ku itonde ryose uko ringana, imvugo ikirahuri irimo na izarabwayi ryashongeshejwe n’indi sirise yashongeshejwe.


1. Ku mpamvu z’ibice bito 7013.21, 7013.31 na 7013.91, imvugo “kisitali ya porombi” isobanura gusa ikrahuri fite nibura ikigero gito cya monogiside ya prombi (Pbo) cya 24% ku gipimo cy’uburemere

Icyiciro No.

No. Kode H.S


70.01 7001.00.00 Kureti n’ibindi bisigazwa by’ibirahuri, ibirahuri by’ikirundo kg 0% 70.02 Ibirahuri tumeze nk’utubumbe (atari utubumbe duto tuvugwa mu

gice cya 70.18, ibyuma birebire biteye bukoni cyangwa tibe, bidatunganyije

7002.10.00 -Utubumbe kg 10% 7002.20.00 -Ibyuma birebire biteye bukoni kg 10%

-Impombo: 7002.31.00 --Zikoze mu masarabwayi ashongeshejwe cyangwa indi sirise

ishongeshejwe.kg 10%

7002.32.00 --Zikoze mubindi birahure bifite ukuntu byiyongera mu burebure bitarenze kg 10% 5x10-6 kuri Kelvin mu kigero cy’ubushyuhe buri hagati ya 0°C kugeza kuri 300°C.

kg 10%

7002.39.00 --Ibindi kg 10% 70.03 Ibirahuri byanyujijwe mu rutiba n’ibirambuye, byaba birambuye

nk’amabati cyangwa bikasemo ibice bito byahawe intego, byaba bifite cyangwa bidafite akugara kanyunyuza amazi, kagarura cyangwa katagarura urumuri, ariko bikaba nta kundi byatunganyijwe. -Uduhwahwari tw’ibirahuri tutarimo insinga:

7003.12.00 --Ibirahuri byasizweho irangi ku mubyimba wabyo (umubyimba washyizwemo irangi) , washyizwemo ibituma wijima, ibituma ubengerana cyangwa ufite urwugara runywa, rufata urumuri rukarugumana cyangwa rukarusubiza ahagana aho ruturutse.

m² 10%

7003.19.00 --Ibindi m² 10% 7003.20.00 --Uduhwahwari tw’ibirahuri turimo insinga m² 10% 7003.30.00 -Porofiri m² 10%

70.04 Ibirahuri byarambuwe (drawn glass) n’ibirahuri byahawe intego (blown glass),ari ibihwahwari, byaba bifite cyangwa bidafite akugara kanyunyuza amazi, kagarura cyangwa katagarura urumuri, ariko bikaba nta kundi byatunganyijwe.

7004.20.00 -Ibirahuri byasizweho irangi ku mubyimba wabyo (umubyimba washyizwemo irangi), washyizwemo ibituma wijima, ibituma ubengerana cyangwa ufite urwugara runywa, rufata urumuri rukarugumana cyangwa rukarusubiza ahagana aho ruturutse.

m² 10%

7004.90.00 -Ibindi birahure m² 10% 70.05 Ibirahuri birambuye binoze (float glass) n'ibirahuri biseye

cyangwa bisennye (ground or polished glass), ibihwahwari

259

Icyiciro No.

No. Kode H.S


bitarakatwa, byaba bifite cyangwa bidafite akugara kanyunyuza amazi, kagarura cyangwa katagarura urumuri, ariko bikaba nta kundi byatunganyijwe

7005.10.00 -Ibirahuri bidafite insinga, bifite urwugara runywa, rufata urumuri rukarugumana cyangwa rukarusubiza ahagana aho ruturutse.

m² 10%

-Ibindi birahuri bidafite insinga : 7005.21.00 --Ibirahuri byasizwe irangi ku mubyimba wabyo wose (umubyimba

washyizwemo irangi ku buryo butijimye cyane) byashyizwehyo ibituma byijima, ibituma bibengerana cyangwa bikaba bifite gusa umubiri ugizwe n’utuntu duseye.

m² 10%

7005.29.00 --Ibindi m² 10% 7005.30.00 -Ibirahuri birimo insinga m² 10%

70.06 7006.00.00 Ibirahuri bivugwa mu gice cya 70.03, 70.04 cyangwa 70.05, ibihese, ibitunganyije ku muzenguruko wabyo, ibyashushanyijweho, ibifite intoboro, ibisizeho irangi (enamelled) cyangwa se byatunganyijwe ku bundi buryo, ariko bikaba bidafite ibizingiti cyangwa ngo bibe byashyizwe mu mwanya wabiteganyirijwe ku bikoresho bindi.

kg 25%

70.07 Ibirahuri bigenewe kubungabunga umutekano, bigizwe n’ibirahuri byegenewe ubukomere (byakajijwe) cyangwa ibigizwe n’ibice by’umubyimba muto bigiye bigerekeranye. -Ibirahuri bigenewe kubungabunga umutekano, byongerewe ubukomere (byakajijwe):

7007.11.00 --Gifite umubyimba n’ishusho ku buryo cyashyirwa mu modoka, mu ndege cyangwa mu bwato.

m² 10%

7007.19.00 --Ibindi m² 10% -Ibirahuri bigenewe kubungabunga umutekano, bigizwe n’ibice by’umubyimba muto bigiye bigerekeranye :

7007.21.00 --Gifite umubyimba n’ishusho ku buryo cyashyirwa mu modoka, mu ndege cyangwa mu bwato.

m² 10%

7007.29.00 --Ibindi m² 10% 70.08 7008.00.00 Ibirahuri bifite intego yihariye, bifite impande nyinshi kandi

bikaba birinda gufatwa n’amashanyarazi.kg 10%

70.09 Indorerwamo zikoze mu birahuri, zaba zifite cyangwa zidafite amakadere, harimo na za retoroviseri,

7009.10.00 -Ibirahure by’imodoka bifasha kureba inyuma-Ibindi:

kg 10%

7009.91.00 --Bitari mu bizingiti kg 25% 7009.92.00 --Bifite ibizingiti kg 25%

70.10 Amakarabiya, amacupa, amacupa y’ijosi rito yifashishwa muri za laboratwari, ibikoresho bikoze mu birahuri bibikwamo ibiryo (jars) , ibibindi/inkono, uducupa duto dukoze mu birahuri (phials) , ampule n’ibindi bikoresho bikoze mu birahuri, by’ubwoko bukoreshwa mu gutwara cyangwa gupakirwamo (gupfunyikwamo) ibicuruzwa; ibikoresho bikoze mu birahuri bishobora kubikwamo ibintu igihe kirekire; imipfundikizo y’amacupa, imipfundikizo y’ibikoresho binyuranye n’ubundi bwoko bw’ibipfundikira, bikoze mu birahuri. -Ampule:

7010.10.10 ---Ibijyanye n'imiti. kg 0% 7010.10.90 ---Ibindi kg 25%

260

Icyiciro No.

No. Kode H.S


7010.20.00 -Ibifuniko n'ibindi bintu bikoreshwa mu gufunga amacupa n'ibindi kg 10% 7010.90.00 -Ibindi kg 25%

70.11 Ibirahuri bifunga ibintu (harimo ampule z’amatara ziteye bucuma cyangwa tibe), bifunguye, ndetse n’ibice bifitanye isano n’ibi, bikoze mu birahuri, ariko bitarafatanywa n’ibyo bigomba kujyana na byo, bigenewe amatara y’amashanyarazi, amatibe gutanga urumuri rwa katode cyangwa ibisa n’ibi.

7011.10.00 -Bigenewe urumuri rw’amashanyarazi. kg 10% 7011.20.00 -Bigenewe amatibe y’urumuri rwa kabode kg 10% 7011.90.00 -Ibindi kg 10%

[70.12] 70.13 Ibikoresho bikoze mu birahuri by’ubwoko by’ibikoreshwa ku

meza, mu gikoni, mu musarani, mu biro, mu gutaka imbere mu nzu cyangwa ibigamije ibisa n’ibi (ibindi bitari ibivugwa mug ice cya 70.10 cyangwa 70.18).

7013.10.00 -Iby’ibirahuri n’ibumba 25% -Ibirahuri bimeze nka kalisa byo kunywesha, ibindi bitari ibikozwe mu birahuri n’ibumba:

7013.22.00 --Ibya kirisitali (crystal) na porombi kg 25% 7013.28.00 --Ibindi kg 25%

-Ibindi birahuri byo kunywesha, ibindi bitari ibikoze mu birahuri n’ibumba:


-Ibikoresho bikoze mu birahuri by’ubwoko bw’ibikoreshwa ku meza (ibindi bitari ibirahuri byo kunywesha) cyangwa ibigenewe gukoreshwa mu gikoni, bitari ibikoze mu birahuri n’ibumba:

7013.41.00 --Ibya kirisitali (crystal) na porombi kg 25% 7013.42.00 --Zikoze mubindi birahure bifite ukuntu byiyongera mu burebure

bitarenze 5 x 10-6 kuri Kelvin mu kigero cy’ubushyuhe buri hagati ya 0°C kugeza kuri 300°C.

kg 25%

7013.49.00 --Ibindi kg 25% -Ibindi bikoresho bikoze mu birahure:


70.14 7014.00.00 Ibirahuri bikoreshwa mu gukora ibimenyetso biburira n’ibindi bikoresho bijyanye n’indorerwamo zambarwa mu maso (bitari ibivugwa mu cyiciro cya 70.15), bitakozwe n’abahanga mu by’amaso.

kg 10%

70.15 Ibirahuri by’amasaha manini n’amasaha mato n’ibindi birahuri bias n’ibi, ibirahuri bigenewe indorerwamo zidakosora, bihese ku buryo bufite imfuruka, bikoze ku buryo bigira umwobo utarimo ikintu imbere, n’ibindi bisa n’ibi, bidatunganyijwe neza ku byerekeye obutiki; imibumbe ikoze mu kirahuri ifite umwobo utarimo ikintu imbere n’ibice bikaswe kuri iyo mibumbe, hagamijwe gukora mu nganda ibirahuri nk’ibyo.

7015.10.00 -Ibirahuri bigamije gukorwamo indorerwamo zikosora imirebere y’amaso

kg 0%

7015.90.00 -Ibindi kg 10% 70.16 Amaboroke yo gusasa hasi, dare, amatafari, ibintu bimeze nka

261

Icyiciro No.

No. Kode H.S


kare, amakaro n’ibindi bicuruzwa bikozwe mu kirahuri cyarambuwe bashikamizaho ikintu kiremereye cyangwa akaba ari ikirahuri cyanyujijwe mu rutiba, cyaba kirimo cyangwa kitarimo insinga, by’ubwoko bugenewe gukoreshwa mu bwubatsi bw’amazu cyangwa hagamijwe iby’ubwubatsi muri rusange; za kibe zikoze mu kirahuri, n’ibindi bikoresho bito bito bikoze mu kirahuri, byaba bifite cyangwa bidafite inyunganizi, bigamije kubaka mazayike cyangwa gukora iby’imirimbo nk’iyi, amatara afite porombi n’ibisa n’ibi; ibirahuri bikoze ku buryo bwa ‘multicellular’ cyangwa bwa foarm, bifite intego ya baroke, pano, palace (plaque) sheli n’izindi nteg zisa n’izi.

7016.10.00 -Za kibe zikoze mu birahuri n’ibindi bikoresho bito bito bikoze mu birahuri, byaba bifite cyangwa bidafite y’inyunganizi, bigenewe gukoreshwa nk’imitako.

kg 25%

7016.90.00 -Ibindi kg 25% 70.17 Laboratwari, ibikoresho bikoze mu birahuri bikoreshwa mu

byisuku cyangwa mu by’imiti, byaba bigabanyijwemo cyangwa bitagabanyijwemo ibice byerekana ibipimo cyangwa kandi bikaba byarashizweho cyangwa bitarashizweho, imibare yrekana ibipimo.

7017.10.00 -Zikoze mu masarabwayi ashongeshejwe cyangwa indi sirise ishongeshejwe.

kg 0%

7017.20.00 -Zikoze mubindi birahure bifite ukuntu byiyongera mu burebure bitarenze kg 5 x10-6 kuri Kelvin mu kigero cy’ubushyuhe buri hagati ya 0°C kugeza kuri 300°C.

kg 0%

7017.90.00 -Ibindi kg 0% 70.18 Amasaro akozwe mu birahuri, amasaro y’amiganano, amabuye

y’agaciro cyangwa amabuye y’agaciro ku uryo butuzuye ayamiganano ndtse n’ibikoresho bitobito bias n’ibi kandi bikoze mu birahuri, ibicuruzwa bifitanye isano ariko bikaba ari ibindi atari imitako igizwe n’amabuye y’agaciro y’amiganano; amasaro akoze mu birahuri, ayandi atari ibicuruzwa mpimbo, udushusho tubaje n’indi mitako ikozwe mu birahuri bitunganyije by’amatara, ibindi atari imitako igizqwe n’amabuye y’agaciro, utubumbe duto dukoze mu birahuri tutarengeje mm 1 muri diyametero.

7018.10.00 -Ibirezi bikoze mu birahuri, amasaro y’amiganano, amabuye y’agaciro cyangwa amabuye y’agaciro ku buryo butuzuye y’amiganano ndytse n’ibikoresho bito bito bias n’ibi kandi bikoze mu birahure.

kg 25%

7018.20.00 -Utubumbe duto dukoze mu birahuri, tutarengeje mm 1 muri diyametero

kg 25%

7018.90.00 -Ibindi kg 25% 70.19 Ubuhiha (ubusapfu) bukoze mu birahure (harimo na lene ikoze

mu birahure) n’ibicuruzwa bifitanye isano (nk’urugero ubudodo n’ibitambaro biboshye). -Uduce duto, ubudodo, n’utudodo dukasemo uduce duto:

7019.11.00 --Utudodo dukasemo uduce duto, dufite uburebure butarengeje mm 50. kg 10% 7019.12.00 --‘’rovings’’ kg 10% 7019.19.00 --Ibindi kg 10% -Ibitambaro byorohereye (voiles), webs, Imikeka, amagodora, boards

na similar nonwoven igicuruzwa :7019.31.00 --Imikeka kg 10%

262

Icyiciro No.

No. Kode H.S


7019.32.00 --Ibitambaro byorohereye (voiles) kg 10% 7019.39.00 --Ibindi kg 10% 7019.40.00 -Ibitambaro biboshye bya rovings

-Ibindi bitambaro:kg 10%

7019.51.00 --Mu bizingo bifite ubugari butarenze cm 30 kg 10% 7019.52.00 --Bifite ubugari burenga cm 30, bidafite igishushanyijweho cyangwa

cyanditseho, bipima hasi ya garama 250 kuri m², z’ubudodo bw’umubyimba muto bupima ibitarengeje 136 tex kuri buri kizingo.

kg 10%

7019.59.00 --Ibindi kg 10%

7019.90.10-Ibindi:--- utudodo tw’uturahure dukoreshwa mu gukora insyo n’ibikata ibyuma

kg 0%

7019.90.90 ---Ibindi kg 10% 70.20 Ibindi bicuruzwa bikoze mu kirahuri.

7020.00.10 ---Ibikoresho birerembesha udutimba barobesha kg 10% 7020.00.90 ---Ibindi kg 25%

263

Icyiciro cya XIVAMASARO Y' UMWIMERERE CYANGWA AMASARO YAKOZWE KU BWA MUNTU, AMABUYE Y' AGACIRO KU BURYO BWUZUYE CYANGWA BUTUZUYE NEZA, UBUTARE BW'AGACIRO, IBYUMA BYOROSHEHO UBUTARE

BW'AGACIRO, IBIKORESHO BIBIKOZEMO ; IMITAKO Y'IMYIGANANO; IBICERI

Umutwe wa 71Amasaro y' umwimerere cyangwa amasaro yakozwe ku bwa muntu, amabuye y' agaciro ku buryo bwuzuye cyangwa butuzuye

neza, ubutare bw'agaciro, ibyuma byorosheho ubutare bw'agaciro, ibikoresho bibikozemo ; imitako y'imyiganano; ibiceri

Ibisobanuro byerekeye uyu Mutwe. 1. Hashingiwe ku gisobanuro cya 1 (a) ku cyiciro VI kandi uretse uko byagaragajwe hepfo, ibicuruzwa byose bivugwa ku buryo bunononsoye cyangwa butuzuye: (a) Ibicuruzwa by'amasaro kamere, cyangwa amasaro yakozwe kubwa muntu, amabuye y'agaciro ku buryo bwuzuye cyangwa buciriritse (kamere, atari aya kamere cyangwa ayavuguruwe akongera akaba mashya), cyangwa (b) By'icyuma cy'agaciro cyangwa icyuma cyorosheho icyuma cy'agaciro, bigomba gutondekwa muri uyu mutwe. 2.- (A) Ibice71.13, 71.14 na 71.15 ntibivuga ibyerekeye ibicuruzwa bifite icyuma cy’agaciro cyangwa icyuma cyoroshyeho icyuma cy’agaciro kikaba kirimo ku kigero gito gusa, nko kuba bagishizeho ari akantu gato cyangwa ari akantu gato k’umurimbo (nk’urugero monogarame, utwuma tumeze nk’impeta n’utwuma two kumuzenguruko w’ikintu) n’igika cya (b) cy’iki gisobanuro cyavuzwe ntikirebana n’ibicuruzwa nk’ibi (*). (B) icyiciro cya 71.16 ntikivuga ibyerekeye ibicuruzwa bifite icyuma cy’agaciro cyangwa icyuma cyoroshyeho icyuma cy’agaciro (ikindi kiatri nk’uko biba birimo ku kigero gito bimeze) 3.- Uyu mutwe ntureba: (a) uruvange rw’icyuma cy’agaciro, cyangwa icyuma cy’agaciro’colloidal’ (icyiciro 28.43) (b) ibikoresho bizira mikorobe bikoreshwa mu kudoda abarwayi babazwe, ibyoguhoma mumenyo yatobotse n’ibindi bicuruzwa byo mu mutwe wa 30; ( c ) ibicuruzwa byo mu mutwe wa 32 (urugero za lustes. (d) katalizeri (icyiciro cya 38.15) (e) Ibicuruzwa bivugwa mugice cya n° 42.02 cyangwa 42.03 byakomojweho mu Gisobanuro cya 2 (B) cy’Umutwe wa 42. (f) Ibicuruzwa bivugwa mu gice cya 43.03 cyangwa 43.04 ; (g) Ibicuruzwa by'Icyiciro XI (ibicuruzwa by'imyenda) ; (h) inkweto, ibyambarwa ku mutwe cyangwa IbindiIbicuruzwa byo mu mutwe 64 cyangwa 65 ; Imitaka, inkoni zo kwicumba n’ibindi bicuruzwa bivugwa mu mutwe wa 66 (k) ibicuruzwa bigenewe gusena bivugwa mug ice cya 68.04 cyangwa 68.05 cyangwa mu mutwe wa 82, birimo umukungugu cyangwa ifu ituruka ku mabuye y’agaciro cyangwa ayagaciro ku buryo butuzuye ( ari kamere cyangwa ibikorano) ; ibicuruzwa bivugwa mu mutwe wa 82 byatunganyijwe harimo uruhare rugaragara rw’amabuye y’agaciro ku buryo butuzuye (ari kamere) ari ibikorano cyangwa ayatunganijwe bundi bushyashya) ; amamashini, , ibikoresho byihariye bidakoresha amashanyarazi, cyangwa ibice byabyo bivugwa mu cyiciro XVI Nyamara, ibicuruzwa n’ibice byabyo bikozwe ku buryo bwuzuye, n’amabuye y’agaciro cyangwa amabuye y’agaciro ku buryo butuzuye (ari kamere, ari ibikorano cyangwa ayatunganijwe bundi bushya) bikomeza gutondekwa muri uyu mutwe , keretse mabuye ya safari na diyama atarshyirwa aho afatishwa mu tuntu twabugenewe (for style?) (icyiciro cya 85.22) (l) ibicuruzwa byo mu mutwe 90, 91 cyangwa 92 (ibikoresho siyantifike, amasaha manini n’amasaha mato, ibyuma by’umuziki) ; (m) Intwaro cyangwa ibice byazo (umutwe 93) (n) Ibicuruzwa bivugwamu gisobanuro 2 mu mutwe wa 95; (o) Ibicuruzwa bitondetse mu mutwe wa 96 kubera Igisobanuro cya 4 cyo muri uyu mutwe; cyangwa (*) agace gaciyeho akarongo k’iki gisobanuro kagizwe n’inyandiko waha agaciro ari ukoari kubushake bwawe.

264

(p) amashusho abaje y’umwimerere cyangwa amashusho muri rusange (icyiciro 97.03) ibindi byagiye bikusanywa (icyiciro 97.05 cyangwa ibintu bya kera kandi by’agaciro bifite imyaka irenga ijana (icyiciro 97.06) ibindi bitari amasaro y’umwimerer cyangwa amasaro yakozwe ku bwa n muntu, cyangwa amabuye y’agaciro ku buryo bujtuzuye. 4.- (A) imvugo ‘icyuma cy’agaciro’ bisobanura ubutare bw’ifaranga (silver) zahabu na palatinumu. ( B) Imvugo ‘palatinumu’ isobanura ‘palatinumu’ iridiyumu, osimiyumu, paladiyumu, dodiyumu na roteriyumu ( C ) imvugo ‘amabuye y’agaciro cyangwa amabuye y’agaciro ku buryo butuzuye’ ntiharimo na kimwe mu bintu byagaragajwe neza mu gisobanuro 2 (b) ku mutwe wa 96 5.- Kubera impamvu z’uyu mutwe, buri cyuma gikozwe mu ruteraterane rw’ibyuma (harimo uruvange rw’ibyuma byafatanishijwe n’ubushyuhe n’urwunge rw’ibyuma hagati yabyo ubwabyo) gifite icyuma cy’agaciro kigomba gufatwa nk’icyuma kigizwe n’icyuma cy’agaciro niba) kuri buri gipimo, buri cyuma cy’agaciro icyo aricyo cyose kigeze kuri 2% by’icyo cyuma gikozwe mu ruteraterane rw’ibyuma. Uruteraterane rw’ibyuma bikomoka ku cyuma cy’agaciro rugomba gutondekwa hakurikijwe amategeko akurikira: (a) Icyuma gikozwe mu ruteraterane rw’ibyuma , gifite kuri buri gipimo cy’uburemere 2%cyangwa birenga bya palatinumu, kigomba gufatwa nk’aho ari icyuma cy’uruteraterane rwa palatinumu; (b) Icyuma gikozwe mu ruteraterane rw’ibyuma , gifite kuri buri gipimo cy’uburemere 2% cyangwa birenga bya zahabu, ariko nta palatinumu, cyangwa gifite, kuri buri gipimo cy’uburemere , hasi ya 2% ya palatinumu, kigomba gufatwa nk’aho ari icyuma cya zahabu; (c) Ibindi byuma bikoze mu ruteraterane rw’ibyuma bifite kuri buri gipimo cy’uburemere, 2%cyangwa birenga y’ubutare bw’ifaranga, bigomba gufatwa nk’aho ari ibyuma by’ubutare bw’arija (silver) . 6.- Uretse igihe imiterere y’ibintu itabikwemerera, iyo ugiye kureba mu itonde ibyerekeye icyuma cy’agaciro icyo ari cyo cyose kihariye’ ibi biba birimo no kureba ibyuma bikoze mu ruteraterane rw’ibyuma bifatwa nk’uruteraterane rw’ibyuma rugizwe n’icyuma cy’agaciro cyangwa rugizwe n’icyuma kihariye ku buryo bwubahirije amategeko ari mu gisobanuro cya5 cyavuzwe hejuru, ariko nta kureba ibyerekeye icyuma cyoroshweho icyuma cy’agaciro cyangwa ibyerekeye icyuma cya baze (base) cyangwa ibyerekeye ibitari ibyuma borosheho icyuma cy’agaciro. 7.- Mu Itonde hose, imvugo “icyuma cyorosheho icyuma cy’agaciro”bisobanura igikoresho cyakozwe bashingiye kuri ubutare bw’ibanze. Ku ruhande rumwe cyangwa zirenga z’iki cyuma haba horoshweho icyuma cy’agaciro hakoreshejwe uburyo bwo gusudira , gushyiraho ibituma kibengerana, gufatanya ibyuma , korosaho icyuma hakoreshejwe ubushyuhe bwinshi, cyangwa uburyo busa n’ubu hakoreshejwe imashini. Uretse igihe imiterere y’ibintu itabikwemerera, iyo mvugoirakoreshwa ku cyuma cya baze cyashyizwemo icyuma cy’agaciro. 8.- Hashingiwe ku gisobanuro 1 (a) ku gice VI, ibicuruzwa bimeze nk’ibisobanuwe mu gice 71.12 bigomba gutondekwa muri icyo gice kandi ntibishyirwe mu kindi gice na kimwe cy’itonde 9.- Hashingiwe ku bigamijwe mu gice cya 71.13, imvugo “ibicuruzwa by’ibikoze mu mabuye y’agaciro by’umurimbo” bisobanura: (a) Buri bintu bito bigamije umurimbo w’umuntu ku giti cye (nk’urugero:impeta , ibitare, inigi, utwuma dufatishwa ku myenda y;abagore, amaherena, ishene y’isaha ishene izirikwa ku isaha itwarwa mu mufuka , uturimbo dushyirwa kuri shene (chain) mu josi, utwuma dufatishwa kuri karavati, udufunga ku maboko y’ishati, utwuma tw’umurimbo dufatishwa ku myenda, imidari y’idini n’indi midari ndetse n’ibirango. (b) Ibicuruzwa bikoreshwa n’umuntu ku giti cye mu rwego rw’ibitwarwa mu mufuko, mu isakoshi cyangwa umuntu akabyitwaraho (nk’urugero :udusanduku two gutwaramo ibigoma cyangwa cy’amasegereti, udusandku two gutwaramo itabi ryo gushoreza, kacu (cachou) cyangwa udusanduku two gutwaramo ibinini, udusanduku two gutwaramo ifu (powder) yo kwisiga , udufuka duto dufite ishene cyangwa amasaro yifashishwa mu gusenga). Ibi bicuruzwa bishobora gufatanywa cyangwa bigashyirwa, nk’urugero hamwe n’umasaro y’umwimerere cyangwa atunganijwe neza, amabuye y’agaciro ku buryo butuzuye , amabuye y’agaciro cyangwa ay’agaciro ku buryo butuzuye y’amakorano cyangwa se yasanwe akagirwa mashya , igikono (shell) cy’akanyamasyo, ”mother -of-peal”, ihembe ry’inzovu, “amber”, ”jet”cyangwa “coral”y’umwimertere cyangwa yongeye gutunganywa bundi bushya. 10.- Hashingiwe ku bigamijwe mu gice cya 71.14, imvugo”ibicuruzwa by’abakora ibintu muri zahabu”n’”ibicuruzwa by’abakora ibintu mu butare bw’ifaranga “irimo ibicuruzwa nk’imirimbo , ibikoresho byo ku meza , ibikoresho byo mu musarani, ibyo abanywa itabi bakenera n’ibindi bicuruzwa bikenerwa mu rugo , mu biro no mu bikorwa by’idini. 11.- Hashingiwe ku bigamijwe mu gice cya 71.17, imvugo “ibintu by’imirimbo bikozwe mu mabuye y’agaciro by’ibyiganano “bisobanura ibicuruzwa ibintu by’imirimbo bikoze mu mabuye y’agaciro nk’uko bisobanurwa mu gika (a) cy’icyiton derwa 9 cyavuzwe haruguru (ariko hatarimo ibifungo cyangwa ibindi bicuruzwa bivugwa mu gice cya 96.06, cyangwa utuntu dufite amenyo tw’umurimbo twambarwa ku myenda (dress-comb) , ibinyuzwa mu musatsi, tuvugwa mu gice cya 96.15 ariko hatarimo amasaro y’umwimerere cyangwa ayatunganyijwe neza, hatarimo kandi amabuye y’agaciro n’amabuye y’agaciro ku buryo

265

butuzuye (aya kamere, ay’amahimbano cyangwa se yasnwe akagirwa mashya ) , hatarimo kandi icyuma cy’agaciro cyangwa icyuma cyoroshweho icyuma cy’agaciro (keretse birimo ku buryo bwo kubyomekaho cyangwa se birimo ku kigero gito cyane) . Ibisobanuro bijyanye n’aka kiciro. 1.- Ku mpamvu z’ibice bito 7106.10, 7108.11, 7110.11, 7110.21, 7110.31, na 7110.41, imvugo”ifu” (pudere) na (bimeze nk’ifu”, bisobanuraibicuruzwabifite90%cyangwa birenga bishobora, kuri buri gipimo , kunyura mu kayunguruzo gafite intoboboro za 0.5 mm 2.- Hatitawe ku bivugwa mu MUTWE w’Igisobanuro cya 4 (B) , ku mpamvu z’ibice bito 7110.11 na 7110.19, imvugo “palatinimu”ntibarirwamo irdiyumu, asimiyumu, paladiyumu, nodiyumu cyangwa ruteniyumu. 3.- Ku mpamvu z’itondeka ry’ibyuma bikoze mu ruteraterane rw’ibyuma mu bice bito by’icyiciro cya 71.10, buri cyuma gikozwe mu ruteraterane rw’ibyuma kigomba gutondekwa hamwe n’icyuma –palatinumu, paladiyumu, nodiyumu, iridiyumu, osiniyumu cyangwa ruteniyumukirusha uburemere buri kindi cyuma muri ibi ngibi. Icyiciro No.

No. Kode H.S


Ijanisha

I. AMASARO Y’UMWIMERERE CYANGWA ATUNGANIJWE NEZA N’AMABUYE Y’AGACIRO CYANGWA AMABUYE Y’AGACIRO KU BURYO BUTUZUYE

71.01 Amasaro kamere cyangwa amasaro yakozwe ku bwa muntu, yaba atunganyijwe cyangwa adatunganyijwe, yaba yaratoranyijwe ariko ataratungwamo umugozi, yaba atarashyirwa ahantu hafite utuntu tuyafata cyangwa atarashyirwa ahandi hantu hihariye; amasaro kamere cyangwa ayakozwe umuntu abigizemo uruhare yatunzwe mu mugozi by'agateganyo hagamijwe kworoshya imitwarire yayo.

7101.10.00 -Inigi z’umwimerere gm 25% -Ibitare byavuye ahandi:

7101.21.00 -bitatunganyijwe gm 25% 7101.22.00 -byatunganyijwe gm 25%

71.02 Diyama, zatunganyijwe cyangwa zidatunganyijwe, ariko zidashyizweho.

7102.10.00 -Zitatoranyijwe gm 25% -Zatunganyirijwe mu ruganda:

7102.21.00 --Zidatunganyijwe cyangwa zibajwe gusa, zisatuwemo kabiri 25% 7102.29.00 --Ibindi 25%

Ibitaraciye mu nganda: 7102.31.00 Zidatunganyijwe cyangwa zibajwe gusa, zisatuwemo kabiri gm 25% 7102.39.00 Ibindi gm 25%

71.03 Amabuye y' agaciro (andi atari diyama) n'amabuye y'agaciro ku buryo butuzuye, yaba atunganyijwe cyangwa adatunganyijwe, yaba yarahawe urwego agomba kubarizwamo ariko ataratungwamo umugozi, atarashyirwa mu tuntu tuyafata cyangwa atarashyirwa ahandi hantu hihariye, amabuye y'agaciro atarahabwa urwego agomba kubarizwamo (ariko atari diyama) n'amabuye y'agaciro ku buryo butuzuye, yatunzwe ku mugozi by'agateganyo hagamije koroshya imitwarire yayo. -Atarakozweho cyangwa yakaswe gato cyangwa yahawe imiterere mu buryo buhubukiwe:

7103.10.10 ---Tanzanite 0% 7103.10.20 --- Aregizandirite 0% 7103.10.90 ---Ibindi gm 25%

-Yakozweho ku buryo ubwo aribwo bwose: 7103.91.00 --Imitako itukura yijimye, safiri n’emerode

-Andi:gm 25%

266

Icyiciro No.

No. Kode H.S


Ijanisha

7103.99.10 ---Tanzanite 0% 7103.99.20 --- Aregizandirite 0% 7103.99.90 ---Ibindi 25%

71.04 Amabuye y’agaciro cyangwa amabuye y’agaciro ku buryo butuzuye, yose y’amakorano cyangwa yasanwe bundi bushya, yaba atunganije cyangwa adatunganije, yaba yarahawe cyangwa atarahawe intera, ariko akaba ataratungwa ku mugozi, atarashirwa mu tuntu twabugenewe afatishwamo cyangwa ataragira ahandi ashyirwa; amabuye y’agaciro cyangwa amabuye y’agaciro ku buryo butuzuye yose y’amakorano cyangwa yasanwe bundi bushya ariko atarhabwa intera, yatunzwe ku mugozi by’agateganyo hagamijwe koroshya imiterer yayo

7104.10.00 -Kwaritsi Piezo y’amashanyarazi 25% 7104.20.00 -Atarakozweho cyangwa yakaswe gato cyangwa yahawe imiterere mu buryo

buhubukiwe25%

7104.90.00 -Ibindi 25% 71.05 Umukungugu n’ifu y’amabuye y’agaciro cyangwa y’amabuye y’agaciro

ku buryo butuzuye yose akaba ari kamere cyangwa amakorano. 7105.10.00 -Ya diyama 25% 7105.90.00 -Ibindi 25%

II. IBYUMA BY’AGACIRO N’IBYUMA BYOROSHEHO ICYUMA CY’AGACIRO

71.06 Umuringa (hakubiyemo ibyasizweho umuringa na zahabu cyangwa palatinumu ), bitatunganyijwe cyangwa mu buryo byatunganyijwe ariko bitanoze, cyangwa mu buryo bw’ifu.

7106.10.00 -PudereIbindi

gm 25%

7106.91.00 --Ibitaratunganywa 25% 7106.92.00 --Byatunganijwe mu ruganda ku buryo butuzuye 25%

71.07 7107.00.00 Ubutare bw’ibanze byorosheho ubutare bw’ifaranga bitaragira uko bitunganywa cyangwa ngo bibe byaratunganijwe mu nganda ku buryo utuzuye

25%

71.08 Zahabu (harimo na zahabu yorosheho palatinumu) itaratunganywa cyangwa yaratunganyirijwe mu ruganda ku buryo butuzuye, cyangwa ikiri ifu -Bidafite aho bihuriye n’amafaranga:

7108.11.00 --ifu (pudere) 25% 7108.12.00 --Indi miterere y’ibidatunganijwe 25% 7108.13.00 --Indi miterere y’ibyatunganijwe mu ruganda ku buryo butuzuye 25% 7108.20.00 -By’amafaranga 0%

71.09 7109.00.00 Ubutare bw’ibanze cyangwa ubutare bw’ifaranga, byoroshyeho zahabu, bitaqragira uko bitunganywa cyangwa ngo bibe byaratunganyijwe ku mu ruganda ku buryo butuzuye

25%

71.10 Palatinumu itaratunganwa cyangwa yatunganijwe mu ruganda ku buryo butuzuye, cyangwa ikiri ifu -Palatinumu:

7110.11.00 --Idatunganyije cyangwa ikiri ifu 25% 7110.19.00 --Ibindi 25%

-Paladiyumu: 7110.21.00 --Idatunganyije cyangwa ikiri ifu 25% 7110.29.00 --Ibindi 25%

267

Icyiciro No.

No. Kode H.S


Ijanisha

-Rodiyumu: 7110.31.00 --Idatunganyije cyangwa ikiri ifu 25% 7110.39.00 --Ibindi 25%

- Iriduyumu, osiniyumu, na ruteniyumu: 7110.41.00 --Idatunganyije cyangwa ikiri ifu 25% 7110.49.00 --Ibindi 25%

71.11 7111.00.00 Ubutare bw’ibanze, ubutare bw’ifaranga cyangwa zahabu, byorosheho palatinumu, bitaragira uko bitunganywa cyangwa ngo bibe byaratunganyirijwe mu ruganda ku buryo butuzuye

25%

71.12 Ibisigazwa n’utuvungukira by’icyuma cy’agaciro cyangwa by’icyuma cyoroshyeho icyuma cy’agaciro ibindi bisigazwa n’utuvungukira birimo icyuma cy’agaciro cyangwa urwunge rw’ibyuma by’agaciro, byo mu bwoko bw’ibikoreshwa by’umwihariko mu gusubiza bundi bushya icyuma cy’agaciro

7112.30.00 -ivu ririmo icyuma cy’agaciro cyangwa urwunge rw’ibyuma by’agaciro-Ibindi:

gm 25%

7112.91.00 --Akozwe muri zahabu, hakongerwaho ibyuma biriho zahabu ariko hagakurwaho ibyo kunyuraho biriho ibindi byuma bikoze mu mabuye y'agaciro

25%

7112.92.00 --Akozwe muri zahabu, hakongerwaho ibyuma biriho zahabu ariko hagakurwaho ibyo kunyuraho biriho ibindi byuma bikoze mu mabuye y'agaciro

25%

7112.99.00 --Ibindi 25% III. IMIRIMBO Y’AGACIRO, IBICURUZWA BY’ABAKORA IBINTU MURIZAHABU N’IBY’ABAKORA IBINTU MU BUTARE BW’ARIJA N’IBINDI BICURUZWA

71.13 Ibicuruzwa by’imirimbo y’agaciro n’ibice byabyo, bikoze mu cyuma cy’agaciro cyangwa mu cyuma cyoroshyeho icyuma cy’agaciro. -By’icyuma cy’agaciro, cyaba cyoroshyeho cyangwa kitoroshyeho icyuma cy’agaciro:

7113.11.00 --By’icyuma cya baze cyoroshyeho icyuma cy’agaciro 25% 7113.19.00 --By’icyuma cya baze cyorosheho amabuye y’agaciro 25% 7113.20.00 -Bikozwe mu butare bw’ibanze bisizeho amabuye y’agaciro 25%

71.14 Ibicuruzwa by'abakora ibintu muri zahabu n’ibicuruzwa by’abakora ibintu mu butare bw’ifaranga n’ibice byabyo, bikoze mu cyuma cy’agaciro cyangwa mu cyuma cyoroshyeho icyuma cy’agaciro-Byo mu byuma by’agaciro cyangwa byorosheho ibyuma by’agaciro:

7114.11.00 --By’umuringa waba worosheho cyangwa utoroshyeho icyuma cy’agaciro 25% 7114.19.00 --By’icyuma kindi cy’agaciro, cyaba cyoroshyeho cyangwa kitoroshyeho

icyuma cy’agaciro 25%

7114.20.00 -Bikozwe mu butare bw’ibanze bisizeho amabuye y’agaciro 25% 71.15 By'icyuma cy'agaciro cyangwa icyuma cyorosheho icyuma cy'agaciro

7115.10.00 -Za katarizeri zikoze mu buryo bw’igitambaro kiboshye mu nsinga cyangwa giriye (grill) bikozwe muri palatinumu

kg 25%

7115.90.00 -Ibindi kg 25% 71.16 Ibicuruzwa by'amasaro kamere, cyangwa amasaro yakozwe kubwa

muntu, amabuye y'agaciro ku buryo bwuzuye cyangwa buciriritse (kamere, atari aya kamere cyangwa ayavuguruwe akongera akaba mashya.)

7116.10.00 -Ibirezi kamere cyangwa byakozwe kubwa muntu kg 25%

268

Icyiciro No.

No. Kode H.S


Ijanisha

7116.20.00 -By’amabuye y’agaciro cyangwa by’amabuye y’agacio ku buryo butuzuye (aya kamere, amakorano, cyangwa ay’umurimbo y’amiganano)

kg 25%

71.17 Ibikomo byo kwirimbisha - By’icyuma rusange, cyaba cyorosheho cyangwa kitorosheho icyuma cy’agaciro:

7117.11.00 --Utwuma dufunga ku maboko y’ishati n’utwuma tw’umurimbo dufatisha ku myenda

kg 25%


71.18 Igiceri 7118.10.00 -Igiceri (ikindi kitari igiceri cya zahabu) kitagenewe gutangwa ugura ibintu kg 25% 7118.90.00 -Ibindi kg 0%

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Icyiciro cya XVIBYUMA BISANZWE N’IBIKORESHO BIBIKOZEMO

Ibisobanuro byerekeye iki Cyiciro: 1.Iki cyiciro ntikireba: (a) Amarangi, za wino, cyangwa ibindi bicuruzwa biteguwe bibereye uduce duto cyangwa ifu y’icyuma (ibice 32.07 kugeza kuri 32.10, 32.12, 32.13 cyangwa 32.15);(b) Feroseriyumu cyangwa ibindi bintu byikongeza iyo bihuye n'umwuka (igice 36.06); (c) Ibyambarwa ku mutwe cyangwa n’ibice byabyo bivugwa mu gice 65.06 cyangwa 65.07; (d) Inkingi z’imitaka n’ibindi Ibicuruzwa bivugwa mu gice cya 66.03; (e) Ibicuruzwa byo mu mutwe wa 71 (nk’urugero: ibyuma bikoze mu rutereaterane rw’ibyumaa by’agaciro, icyuma cya baze cyorosheho icyuma cy’agaciro, imiirimbo y’agaciro y’imyiganano); (f) Ibicuruzwa byo mu bice XVI (amamashini, ibikoresho bidakoresha n’amashanyarazi, ibicuruzwa by’amashanyarazi) ; (g) Ibikoresho biteranyije by’umuhanda wa gatri ya moshi cyangwa ua taramu (icyiciro cya 86.08) cyangwa ibindi bicuruzwa byo mu bice bya XVII (ibinyabiziga, amato manini n’amato mato, indege) ; (h) Ibikoresho cyangwa ibyifashishwa ku buryo bunyuranye bivugwa mu cyiciro cya XVII, harimo na za rasoro z’amasaha manini cyangwa amasaha mato (ij) Utubumbe twa porombi tugenewe gushyirwa mu masasu (icyiciro cya 93.06) cyangwa ibindi bicuruzwa byo mu cyiciro cya XIX (intwaro n’amasasu) (k) Ibicuruzwa bivugwa mu mutwe wa 94 (nk'urugero, Ibikoresho byo munzu byimukanwa, ibirambikwaho amagodora, amatara na ibikoresho byo kumurika, ibyapa bimurika, amazu ateranywa mu bice byarangije kubakwa); (l) Ibicuruzwa byo mu mutwe wa 95 (urugero, ibikinisho by'abana, udukino, ibikoresho bya ngombwa bya siporo); (m) Utuyunguruzo afite ikindi, ibifunguzo, amakaramu y’igiti, ibifatishwamo amakaramu y’igiti, iminwqa y’ikaramu n’ibindi bicuruzwa byo mu mutwe wa 96 (ibicuruzwa mvaruganda binyuranye), cyangwa (n) Ibicuruzwa bivugwa mu mutwe wa 97 (nk'urugero, ibihangano by’ubugeni). 2.Ku itonde ryose uko ringana, imvugo “ibice bikoreshwa muri rusange” bisobanura: (a) Ibicuruzwa bivugwa mu bice 73.07, 73.12, 73.15, 73.17 cyangwa 73.18 n’ibindi bicuruzwa nk’ibi bikoze mu cyuma cya baze (b) Za rasoro n’ibice bya rasoro, bikoze mu cyuma cya baze, zitari za rasoro z’amasaha manini cyangwa amasaha mato (icyiciro cya 91.14) ; na (c) Ibicuruzwa biri mu bice bya 83.01, 83.02, 83.08, 83.10 na za kadere (cadres) n’indorerwamo, bikoze mu cyuma cya baze, biri mug ice cya 83.06. Mu mitwe 73 kugeza kuri 76 na 78 kugeza kuie 82 (ariko atari mug ice cya 73.15) , ibivugwa ku bice by’ibicuruzwa ntiahrimo ibivugwa ku bice bikoreshwa muri rusange nkuko byasobanuwe haruguru. Hashingiye ku gika kibanza no ku gisobanuro 1 cyo ku mutwe wa 83, ibicuruzwa bivugwa mu mutwe wa82 cyangwa 83 ntibiboneka mu mitwe 72 kugera kuri 76 no mu mitwe 78 kugera kuri 81. 3. Ku itonde ryose uko ringana, imvugo ‘ubutare bw’ibanze’ bisobanura icyuma gikajije, umuringa, nikeri, aluminuyumu, porombi, zenki, itini, tungusiteni (wolufuramu) , nolubedenumu, tantalumu, manyeziyumu, kobaliti, bisimuti, kadimiyumu, titaniyumu, zirikoniyumu, antimwane, manganese, beriliyumu, koromiyumu, gerimeniyumu, vanadiyumu, galiyumu, bafuniyumu, indiyumu, niyobiyumu (kolubiyumu) , reniyumu na taliyumu. 4.Mu itonde ryose uko ringana, ijambo “inyunge y’icyuma n’ibumba risobanura ibicuruzwa birimo uruvange rw’ibintu binyuranye rutabonwa n’amaso yambaye ubusa rugizwe n’ibituruka ku cyuma n’ibituruka ku ibumba.

270

5. Itonde ry’ibyuma bikoze mu ruteraterane rw’ibyuma, (cermets) ibindi bitari uruvange rukomoka ku Butare bw’icyuma n’inzunge z’ibyuma z’ifatizo nkuko bisobanuwe mu mitwe ya 72 na 74) : (a) Icyuma gikozwe mu ruteraterane rw’Ubutare bw’ibanze kigomba gutondekwa nk’icyuma gikoze mu rwunge rw’icyuma kirusha uburemere ubundi butare; (b) Icyuma gikoze mu ruteraterane rw’Ubutare bw’ibanze bivugwa muri iki gice n’izindi za erema (elements) zitaboneka muri iki gice, kigomba gufatwa nk’icyuma gikoze mu ruteraterane rw’Ubutare bw’ibanze kivugwa muri iki gice igihe uburemere bwose bw’inyuma nk’ibi bungana cyangwa busumba uburemere bwose bw’izindi za erema zihari; (c) Muri iki cyiciro ijambo "ibyafatanyijwe" rikubiyemo ibyuma bivanze byafatanyishijwe n'ubushyuhe, ibyuma bivanze binyuranye byashongeshejwe (bindi bitari ibikozwe mu mvange y’icyuma n’ibumba) n’ibindi byuma bivanze. 6.Uretse iyo ibijyanye n’iryo jambo bisaba ibindi bitari ibi, kuvuga uganisha ku cyuma cy’ibanze uko ari ko kose mu rutonde rw’amazina, kubera impamvu z’ibivugwa hejuru muri 5, bijyana no kuvuga uganisha ku mvange zigomba kubarwa nk’imvange z’icyo cyuma.

7.Urutonde rw’ibicuruzwa bikoze mu mvange: Uretse aho ibice bisaba ibindi bitari ibi, ibicuruzwa bikomoka ku cyuma cy’ibanze (harimo n’ibicuruzwa bikomoka ku bikoresho fatizo bivangavanze bifatwa nk’ ibicuruzwa bikomoka ku cyuma cy’ibanze ukurikije amategeko agenga igena ry’inyito) bikaba birimo ibyuma by’ibanze bibiri cyangwa birenze bigomba gufatwa nk’ibicuruzwa bikomoka Ku cyuma cy’ibanze kirusha uburemere buri cyuma cyo muri ibyo byuma bindi. Kubera iyi mpamvu: Icyuma n’icyuma gikajije, cyangwa ubwoko bunyuranye bw’icyuma cyangwa bw’icyuma gikajije, bifatwa nk’ubwoko bw’icyuma bumwe kandi bumeze kimwe; (b) Uruvange rw’ibyuma rufatwa nk’urugizwe ku buryo bwuzuye n’icyuma urwo ruvange rubarirwamo, ukurikije ibivugwa muri 5, kandi (c) Uruvange rw’ibyuma n’ibumba byo gice 81.13 rufatwa nk’icyuma cy’ibanze kimwe.

8. Muri uyu mutwe aya magambo asobanuwe uko bigenwe aha: (a) Ibisigazwa n’inzuma Ibisigazwa by’ibyuma n’utuvungukira twabyo bikomoka ku mirimo yo gutunganya ibyuma yo mu nganda cyangwa y’ubukanishi, n’ibicuruzwa by’ibyuma bidashobora rwose gukoreshwa uko bimeze bitewe n’ukumanyuka, ugukatwa, ugusaza cyangwa izindi mpamvu (b) Amafu Ibicuruzwa bihitisha 90% ku gipimo cy’uburemere bwabyo cyangwa birenga mu kayunguruzo gafite utudandi tw’imyenge ya mm 1

271

Umutwe wa 72Ubutare n’ubutare buvanze na karubone nkeya

Ibisobanuro byerekeye uyu Mutwe. 1.Muri uyu Mutwe, no mu bijyanye n’ibivugwa muri (d) , (e) na (f) mu rutonde rw’amazina rwose, amagambo akurikira afite inyito agenerwa aha ngaha: (a) Icyuma kidatunganyije Imvange z’icyuma na karuboni zitoroshye mu kuzicura uko uzishaka, zifite 2% cyangwa birenga bigizwe na karuboni ku gipimo cy’uburemere bwazo kandi zishobora kuba zifite: - Igipimo kitarengeje 10% bya koromiyumu - Igipimo kitarengeje 6% bya manganezi - Igipimo kitarengeje 3% bya fosifori - Igipimo kitarengeje 8% bya silikoni - Igiteranyo kitarengeje 10% by’ibindi bintu (b) Sipiyegeleyiseni Imvange z’icyuma na karuboni zifite ku gipimo cy’uburemere igipimo kirenze 6% ariko kitarenze 30% bya manganezi kandi usibye ibyo zikaba zubahiriza ibyagenwe hejuru muri (a) (c) Imvange z’ibyuma zishingiye kuri Feri Imvange z’ibyuma zifite imiterere y’ubushongeshwe bw’ibanze, ibihirimbure, ibipande, cyangwa indi miterere y’ibanze isa n’iyo, zifite imiterere ikomoka ku bushongeshe butaretsa n’intego z’utubuye duto n’iz’ifu, zaba zifatanije cyangwa se zidafatanije, zikoreshwa ubusanzwe mu nganda nk’inyongera bakora izindi mvange z’ibyuma cyangwa nk’ibikoresho byo kurwanya umugese, gukuraho sufurecyangwaIndi mimaro nk’iyo yo gutunganya ibyuma bya feri kandi akenshi bitoroshye mu guhabwa intego ku buryo bw’ingirakamaro, zifite ku gipimo cy’uburemere 4% cyangwa birenga by’icyuma cya feri hamwe n’ikindi kintu kimwe cyangwa kirenze kimwe muri ibi bikurikira: - Igipimo kirengeje 10% bya koromiyumu - Igipimo kirengeje30 % bya manganezi - Igipimo kirengeje 3% bya fosifori - Igipimo kirengeje 8% bya silikoni - Igiteranyo cy’igipimo kirengeje10% by’ibindi bikoresho, hatarimo karuboni, bikagengwa n’igipimo cyo hejuru ntarengwa cya 10% mu gihe ari umuringa. (d) Icyuma gikajije Ibikoresho by’ibanze bya feri bindi bitari ibyo mu gice cya 72.03 (hatarimo bimwe mu bwoko bukorwa mu buryo bwo gushongesha) byoroshye mu guhabwa intego ku buryo bw’ingirakamaro kandi bifite 2% bya karuboni kuri buri gipimo cy’uburemere cyangwa bike kuri ibyo . Ibyo ari byo byose, ibyuma bikajijwe bya koromiyumu bishobora kugira ibipimo byo hejuru bya karuboni. (e) Icyuma gikajije kitagwa ingese Imvange z’ibyuma bikajijwe zifite ku gipimo cy’uburemere 1.2% cyangwa mu nsi yabyo bya karuboni na 10.5% cyangwa birenga bya koromiyumu, biri kumwe cyangwa bitari kumwe n’ibindi bintu. (f) Izindi mvange z'icyuma gikajije Ibyuma bikajijwe bitajyanye n’inyito y’icyuma gikajijwe kidatora umugese kandi bifite ku gipimo cy’uburemere kimwe cyangwa birenze kimwe by’ibintu bikurikira ku gipimo cyerekanywe: - 0.3% cyangwa kurengaho bya aruminiyum - 0.0008% cyangwa kurengaho bya boroni - 0.3% cyangwa kurengaho bya koromiyumu - 0.3% cyangwa kurengaho bya kobarite - 0.4% cyangwa kurengaho by’umuringa

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- 0.4% cyangwa kurengaho bya porombi - 1.65% cyangwa kurengaho bya manganeze - 0.08% cyangwa kurengaho bya molibudenumu - 0.3% cyangwa kurengaho bya nikeri - 0.06% cyangwa kurengaho bya niyobiyumu - 0.6% cyangwa kurengaho bya silikoni - 0.05% cyangwa kurengaho bya titaniyum - 0.3% cyangwa kurengaho bya tungusiteni (worufaramu) - 0.1% cyangwa kurengaho bya vanadium - 0.05% cyangwa kurengaho bya zirikoniyumu - 0.1% cyangwa kurengaho by’ibindi (keretse sirifire, fosifore, karubone na azote), kimwe ukwacyo. Gushongesha ubwa kabiri ibibumbe by’utuvungukira twa feri cyangwa tw’icyuma gikajijwe Ibicuruzwa byashongeshejwe ku buryo butanoze bigahabwa intego y’imibumbe bidafite imitwe y’iteranyirizo cyangwa imikondo yo gufata, cyangwa intego y’ibyuma bigishongeshwa bwa mbere bitaranozwa, bikaba bifite inenge zigaragara ku buso bwabyo kandi bikaba bitujuje ibya ngombwa nyabutabire bw’ibyuma bya feri bigishongeshwa bwa mbere, ibya sipiyegeleyiseni cyangwa iby’imvange z’ibyuma zifatiye kuri feri. (h) Utuvungukira Ibicuruzwa bihitisha hasi ya 90% ku gipimo cy’uburemere bwabyo mu kayunguruzo gafite agashundura k’imyenge ya mm1 n’ibihitisha 90% cyangwa birenze ku gipimo cy’uburemere bwabyo mu kayunguruzo gafite agashundura k’imyenge ya mm5. Ibicuruzwa binogereje ku buryo butarangiye Ibicuruzwa bishongeshejwe ku buryo butaretsa mu gipande gikomeye, byaba bigomba kuzingwa cyangwa kutazingwa bishyushye ku buryo bw’ibanze;n’ Ibindi bicuruzwa bikomoka ku gipande gikomeye, bitigeze bitunganywa ku bundi buryo uretse kubizinga bishyushye ku buryo bw’ibanze cyangwa bigahabwa intego itanoze bakoresheje kubicura, harimo n’ibyuma bitanogereje by’amaguni, ibifite intego zinyuranye cyangwa ibipande. Ibi bicuruzwa ntibitangwa mu bizingo Ibicuruzwa bibwataraye bizinze Ibicuruzwa bizinze bikomoka ku mubumbe ufite ishusho y’urukiramende (ibindi bitari kare) aho wagikatiramo kabiri, bitajyanye n’inyito itangwa hejuru muri (ij) mu ntego za: - -Ibizingo by’ibipande bigenda bijya hejuru y’ibindi ku buryo bukurikiranye, cyangwa - Ibyuma birebire birambuye, bifite ubugari bupima byibura inshuro cumi umubyimba wabyo igihe uwo mubyimba uri hasi ya mm4.75 cyangwa igihe umubyimba uba upima mm 4.75 cyangwa birenga bikagira ubugari burenze mm 150 bityo bugapima inshuro ebyiri umubyimba wabyo. Ibicuruzwa bibwataraye bizinze birimo ibiriho ibishushanyo bigaragara inyuma bikomoka ku buryo butaziguye ku kuzingwa kwabyo (urugero, uduhora, uturongo, , Utuzu twa karo , udusharambure, utumeze nk’udupesu, utumeze nk’umwashi) , n’ibindi biba bitoboye;byahawe imigongo cyangwa bisennye, keretse iyo nyine bidafite imiterere y’ibicuruzwa byo mu bindi bice. Ibicuruzwa bibwataraye bizinze bifite intego yindi itari iy’urkiramende cyangwa kare, bifite igipimo icyo ari cyo cyose, bigomba gushyirwa mu rutonde nk’ibicuruzwa bifite ubugari bwa mm600 cyangwa birenga, keretse iyo bidafite imiterere y’ibicuruzwa byo mu bindi bice. Ibyuma birebire bikomeye n’ibyuma by’umubyimba muto, byazinzwe bigishyushye, bizinze ku buryo buzingazinze butagiye umujyo umwe. Ibicuruzwa byazinzwe bishyushye mu bizingo bizingazinze ku buryo butagiye umujyo umwe, bifite umubyimba ukomeye mu ntego y’uruziga, ibice by’uruziga, intego y’igi, intego z’urukiramende (harimo na kare) , intego z’umutemeri cyangwa izindi zifite impande nyinshi ziheteye inyuma (harimo imizenguruko ibwatarayen’inkiramende zahinduriwe intego zifite impande ebyiri zirebana z’uduheto duheteye inyuma, izindi mpande ebyiri zikaba zirambuye zifite uburebure bungana kandi zibangikanye) . Ibi bicuruzwa bishobora kuba bifite imigongo, uturongo cyangwa uduhora cyangwa ubundi buhindurantego bwakozwe mu gihe cyo kubizinga (hagamijwe kongera ubukomerebw’ibyuma binini birebire n’iby’umubyimba muto). Ibindi byuma binini birebire n’iby’umubyimba muto.Ibicuruzwa bidakurikije inyito n’imwe mu zavuzwe hejuru muri (ij) , (k) , cyangwa (l) cyangwa inyito y’urusinga, bifite umubyimba ukomeye uteye kimwe ku burebure bwabyo bwose, mu ntego y’uruziga, ibice by’uruziga, intego y’igi, intego z’urukiramende (harimo na kare) , intego z’umutemeri cyangwa izindi zifite impande nyinshi ziheteye inyuma (harimo imizenguruko ibwatarayen’inkiramende zahinduriwe intego zifite impande ebyiri zirebana z’uduheto duheteye inyuma, izindi mpande ebyiri zikaba zirambuye zifite uburebure bungana kandi zibangikanye) . Ibi bicuruzwa bishobora:

273

- kugira imigongo, uturongo cyangwa uduhora cyangwa ubundi buhindurantego bwakozwe mu gihe cyo kubizinga (hagamijwe kongera ubukomerebw’ibyuma binini birebire n’iby’umubyimba muto) , - kuba bihotoye nyuma yo kubizinga (n) Imfuruka, amashusho n'ibice Ibicuruzwa bifite umubyimba ukomeye uteye kimwe ku burebure bwabyo bwose bidakurikije inyito n’imwe mu zivugwa hejuru muri (ij) , (k) , (l) cyangwa (m) cyangwa inyito y’urusinga. Umutwe wa 72 nturimo ibicuruzwa bivugwa mu gice cya 73.01 cyangwa 73.02. urusinga Ibicuruzwa byatunganijwe bikonje biri mu bizingo, bifite umubyimba ukomeye uwo ari wo wose uteye kimwe ku burebure bwabyo bwose, bidakurikije inyito y’ibicuruzwa bibwataraye bizinze. (p) Ibyuma binini bikomeye birebire n’iby’umubyimba muto bifite umwenge imbere Ibyuma binini bikomeye birebire n’ibyuma bito bifite umubyimba uwo ari wo wose, bishobora kugira imyenge, bifite igipimo kinini cy’inyuma cy’umubyimba kirengeje mm15 ariko kitarengeje mm52, kandi igipimo cy’ubwaguke bunini bw’imbere butarengeje icya kabiri cy’igipimo kinini cy’inyuma. Ibyuma binini bikomeye birebire n’ibito bifite imyenge imbere bikoze mu cyuma cya feri cyangwa mu cyuma cya feri gikajije bidakurikije iyi nyito bishyirwa mu gice cya 73.04 2.Ibyuma bivanzemo icyuma cya feri byoroshweho ikindi cyuma kivanzemo feri bigomba kubarwa mu bicuruzwa by’ibyuma bivanzemo feri ku buryo bw’ubwiganze ukurikije igipimo cy’uburemere.

3.Ibicuruzwa by’icyuma cya feri cyangwa icyuma cya feri gikajije bikozwe hifashishijwe irundanya rya elegitorolitiki, ishongesha rivuye ku gukanda cyangwa kuri sintering bigomba gushyirwa hakurikijwe intego yabyo, ibibigize ndetse n’uko bisa, mu bice by’uyu Mutwe bijyanye n’ bisa nabyo bizingwa bishyushye.

Ibisobanuro bijyanye n’aka kiciro. 1.-Muri uyu mutwe aya magambo asobanuwe uko bigenwe aha: (a) Uruvange rw’icyuma cya feri gishongeshejwe bwa mbere Icyuma cya feri gishongeshejwe bwa mbere, ukurikije igipimo cy’uburemere, kigizwe na kimwe cyangwa se byinshi mu bintu bikurikira kandi ku bipimo bigenwe bitya: - -igipimo kiri hejuru ya 0.2% cya koromiyumu - -igipimo kiri hejuru ya 0.3% by’umuringa - -igipimo kiri hejuru ya 0.3% bya nikeri - Igipimo kiri hejuru ya 0.1% by’icyo ari cyo cyose mu bintu bikurikira: aluminiyumu, molibedenumu, titaniyumu, tungusiteni (wolufaramu) , vanadiyumu Icyuma cya feri gikajije cyoroshye ikatwa kitari mu rundi ruvange Icyuma cya feri gikajije kitari mu rundi ruvange, gifite ukurikije igipimo cy’uburemere, kimwe cyangwa se byinshi mu bintu bikurikira kandi ku bipimo bigenwe bitya : - -0.08% cyangwa birenga bya sulufure - -0.1% cyangwa birenga by’porombi (lidi) - -igipimo kiri hejuru ya 0.05% bya seleniyumu - -igipimo kiri hejuru ya 0.01%bya teluriyumu - -igipimo kiri hejuru ya 0.05%bya bisimufu Icyuma cya feri gikajije kivamve na silikoni gikoreshwa mu mashanyarazi Imvange z’ibyuma bikajije zifite , ukurikije igipimo cy’uburemere, byibura 0.6% ariko bitarengeje 6% bya silikoni kandi ntibirenze 0.08 % bya karuboni Zishobora kandi kuba zifite, ukurikije igipimo cy’uburemere, 1% by’aluminiyumu ariko nta kindi kintu kirimo ku gipimo cyatuma icyuma cya feri gikajije kigira imiterere y’ indi mvange y’icyuma gikajije. (d) Icyuma gikajije gikozwe vuba vuba Imvange z’icyuma gikajije zirimo cyangwa zitarimo ibindi bintu, zifite byibura bibiri mu bintu bitatu ari byo molibedinumu, tungusiteni na vanadiyumu, n’uruvange ku gipimo cy’uburemere cya 7% cyangwa birenga, 0.6% cyangwa birenga bya karuboni na 3 kugeza kuri 6% bya koromiyumu. (e) Icyuma gikajije cya manganezi na silikoni Imvange z’icyuma gikajije zifite ku gipimo cy’uburemere: - -igipimo kitarengeje 0.7% bya karuboni - -igipimo cya 0.5 cyangwa birenze ariko kitarengeje 1.9% bya manganezi, na

274

- -0.6% cyangwa birenze ariko kitarengeje 2.3% bya silikoni, ariko nta kindi kintu kirimo ku kigero cyatuma icyuma gikajije kigira imiterere y’icyuma gikajijje cy’indi mvange. 2.- Mu gushyira mu matsinda imvange zikomoka ku cyuma cya feri mu duce two mu gice cya 72.02, itegeko rikurikira rigomba gukurikizwa: Uruvange rushingiye ku cyuma cya feri rufatwa nk’urugizwe n’ibintu bibiri kandi rugashyirwa mu gace kajyanye na rwo (niba gahari) iyo kimwe gusa mu bintu bigize uruvange kirengeje ikinyejana gito muri byose cyerekanywe mu MUTWE mu byavuzwe muri 1 (c) ; mu buryo bumeze kimwe, rufatwa rugenda rufatwa nk’urugizwe n’ibintu bitatu cyangwa bine iyo bibiri cyangwa bitatu mu bintu bigize uruvange birenze ikinyejana gito muri byose. Mu gushyira mu bikorwa iri tegeko, “ibindi bintu”bidasobanuye bivugwa mu MUTWE mu bivugwa muri 1 (c) bigomba kurenga byose 10% ku gipimo cy’uburemere bwabyo.

Icyiciro No.

No. Kode H.S


Ijanisha

I. IBIKORESHO BIBANZA; IBICURUZWA BIRI NK’IFU CYANGWA UTUNTU DUTODUTO TUMEZE NK’UTUBUTO (GRANULES)

72.01 Icyuma kidatunganyije n’icyuma kidatunganyije kirimo manganeze (spiegeleisen), ibinonko cyangwa ubundi buryo bw’ibanze.

7201.10.00 -Icyuma fatizo kitavanze n'ibindi byuma ifite ibiro 0.5% cyangwa munsi yabyo bya fosifore

kg 0%

7201.20.00 -Icyuma fatizo kitavanze n'ibindi byuma ifite ibiro birenze 0.5% bya fosifore

kg 0%

7201.50.00 -Icyuma kidatunganyije kivanze; icyuma kidatunganyije kirimo manganeze kg 0% 72.02 Ubutare buvanze (ferro-alloys).

-Imvange ya manganeze na feri (Ferro-manganese): 7202.11.00 --Ifite uburemere burenga 2% bya karubone kg 0% 7202.19.00 --Ibindi kg 0%

-Imvange ya feri na sirisiyumu (Ferro-silicon): 7202.21.00 --Ifite ibiro birenga 55% bya sirisiyumu kg 0% 7202.29.00 --Ibindi kg 0% 7202.30.00 -Imvange ya feri, sirisiyumu na manganeze (Ferro-silico-manganese) kg 0%

-Imvange ya feri na koromiyumu (Ferro-chromium): 7202.41.00 --Ifite ibiro birenga 4% bya karubone kg 0% 7202.49.00 --Ibindi kg 0% 7202.50.00 -Koromiyumu na silikoni bivanze na feri kg 0% 7202.60.00 -Nikeri ivanze na feri kg 0% 7202.70.00 -Molibedinumu ivanze na feri kg 0% 7202.80.00 -Tungusiteni ivanze na feri, na tungusiteni ivanze na silikoni na feri kg 0%

7202.91.00 --Titaniyumu ivanze na feri, na titaniyumu ivanze na silikoni na feri kg 0% 7202.92.00 --Vanadiyumu ivanze na feri kg 0% 7202.93.00 --Niyobiyumu na feri kg 0% 7202.99.00 --Ibindi kg 0%

72.03 Ibicuruzwa birimo feri biboneka hagabanijwe mu buryo butaziguye kugabanya umunyu wa feri n'ibindi bicuruzwa bifite feri iyunguruye, mu tugirangingo tw'isukari, udutemeri cyangwa indi shusho bisa; umunyu wa feri ufite ikigero cyo hasi cy'umwimerere gifite ibiro bingana na 99.94%, mu tugirangingo tw'isukari, udutemeri cyangwa indi shusho bisa.

7203.10.00 -Ibicuruzwa birimo feri biboneka hagabanyijwe umunyu wa feri ku buryo butaziguye

kg 0%

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No. Kode H.S


Ijanisha

7203.90.00 -Ibindi kg 0% 72.04 Ibisigazwa by'icyuma; kongera gushongesha Imibumbe y’ubutare

y'ibyasigaye feri cyangwa ya icyuma gikajije.7204.10.00 -Ibisigazwa by'icyuma byanyujijwe mu ifuru kg 0%

-Ibisigazwa n’inzuma bya imvange y'icyuma gikajije: 7204.21.00 --mu cyuma kitagwa ingese kg 0% 7204.29.00 --Ibindi kg 0% 7204.30.00 -Ibisigazwa n’inzuma bya feri yasewe cyangwa icyuma gikajije byabitswe

mu dukombekg 0%

-Ibisigazwa n'uduce duto duto tw'umuringa: 7204.41.00 -- Ibisigazwa byo muri turu, ibikopo, udupande tw’ibyuma, ibisigazwa byo

mu nganda, ibarizo, za limaye, utuvungukira n’amakashi, byaba bipfunyitse cyangwa se bidapfunyitse.

kg 0%

7204.49.00 --Ibindi kg 0% 7204.50.00 -Imibumbe y’udupande tw’ibyuma twashongeshejwe kg 0%

72.05 Utuvungukira n’amafu y’ibyuma, by’ibyuma byashongeshejwe bwa mbere, spiyegeleyiseni, icyuma cya feri cyangwa icyuma gikajije

7205.10.00 -Utvungukira tw’ibyuma tumeze nk’utubuye kg 0% -Amafu y’ibyuma:

7205.21.00 --By’imvange y'icyuma gikajije kg 0% 7205.29.00 --Ibindi kg 0%

II.ICYUMA N’ICYUMA GIKAJIJE KITARI IMVANGE72.06 Icyuma n’icyuma gikajije kitari imvange mu mibumbe y'ubutare

cyangwa indi miterere y'ibanze (uvanyemo icyuma kivugwa mu gice 72.03).

7206.10.00 -Imibumbe y'ubutare kg 0% 7206.90.00 -Ibindi kg 0%

72.07 Ibicuruzwa byatunganyijwe ariko bitanogejwe mu cyuma cyangwa icyuma gikajije kitari imvange. -Ifite ibiro bitagera kuri 0.25% bya karubone:

7207.11.00 --Y'urukiramende (harimo kare) mu rufatanyirizo, ubugari bupima munsi y'ubunini bwikubye inshuro ebyiri

kg 0%

7207.12.00 --Ikindi, y'urukiramende (ikindi kitari kare) mu rufatanyirizo kg 0% 7207.19.00 --Ibindi kg 0% 7207.20.00 -Ifite ibiro bingana na 0.25% cyangwa birenga bya karubone kg 0%

72.08 Ibyuma bifite ishusho ibwase, byakozwe mu cyuma cyangwa mu cyuma gikajije kitagizwe n' uruvange rw' ibyuma, bifite ubugari bwa mm 600 cyangwa burenzeho, byazinzwe hifashishijwe ubukonje (cold-rolled), bitoroshweho ikintu, nta n’irangi bisizeho.

7208.10.00 -Mu bizingo, nta kindi byakozweho uretse kurambuzwa ubushyuhe, bifite imiterere igaragara

kg 0%

-Ibindi, mu bizingo bitakozweho nta kindi byakozweho uretse kurambuzwa ubushyuhe, zarabitswe muri vinegere:

7208.25.00 --Cy’umubyimba wa mm 4.75 cyangwa hejuru yazo kg 0% 7208.26.00 --Y'umubyimba wa mm 3 cyangwa urenga ariko utari munsi ya mm 4.75 kg 0% 7208.27.00 --Y’umubyimba uri munsi ya mm 3 kg 0%

-Ikindi, mu bizingo, nta kindi byakozweho uretse kurambuzwa ubushyuhe: 7208.36.00 --rw'umubyimba utarenga 10 mm kg 0% 7208.37.00 --Ifite umubyimba uri munsi ya mm 4.75 cyangwa zirenzeho ariko ntirenze

mm 10kg 0%

7208.38.00 --Y'umubyimba wa mm 3 cyangwa urenga ariko utari munsi ya mm 4.75 kg 0%

276

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Ijanisha

7208.39.00 --Y’umubyimba uri munsi ya mm 3 kg 0% 7208.40.00 -Mu bizingo, nta kindi byakozweho uretse kurambuzwa ubushyuhe, bifite

imiterere igaragarakg 0%

-Ibindi, bitari mu bizingo, nta kindi byakozweho uretse kurambuzwa ubushyuhe:

7208.51.00 --rw'umubyimba utarenga 10 mm kg 0% 7208.52.00 --Ifite umubyimba uri munsi ya mm 4.75 cyangwa zirenzeho ariko ntirenze

mm 10kg 0%

7208.53.00 --Y'umubyimba wa mm 3 cyangwa urenga ariko utari munsi ya mm 4.75 kg 0% 7208.54.00 --Y’umubyimba uri munsi ya mm 3 kg 0% 7208.90.00 -Ibindi kg 0%

72.09 Ibyuma bifite ishusho ibwase, byakozwe mu cyuma (icyuma) cyangwa mu cyuma gikajije kitagizwe n' uruvange rw' ibyuma, bifite ubugari bwa mm 600 cyangwa burenzeho, byazinzwe hifashishijwe ubukonje (cold-rolled), bitoroshweho ikintu, cyangwa nta rangi bisizeho. -Mu bizingo, bitagize irindi tunganywa uretse kuba byarazinzwe hifashishijwe ubukonje (cold-reduced):

7209.15.00 --Cy'umubyimba wa mm 3 cyangwa hejuru yazo kg 10% 7209.16.00 --Bifite ingano nto itarenga mm 1 ariko iri munsi ya mm 3 kg 10% 7209.17.00 --Ifite umubyimba uri munsi ya mm 0,5 cyangwa zirenzeho ariko ntirenze

mm 1kg 10%

7209.18.00 --Ifite umubyimba uri munsi ya mm 0,5 kg 10% -Bitari mu bizingo, bitagize irindi tunganywa uretse kuba byarazinzwe hifashishijwe ubukonje (cold-reduced):

7209.25.00 --Cy'umubyimba wa mm 3 cyangwa hejuru yazo kg 10% 7209.26.00 --Bifite ingano nto itarenga mm 1 ariko iri munsi ya mm 3 kg 10% 7209.27.00 --Ifite umubyimba uri munsi ya mm 0,5 cyangwa zirenzeho ariko ntirenze

mm 1kg 10%

7209.28.00 --Ifite umubyimba uri munsi ya mm 0,5 kg 10% 7209.90.00 -Ibindi kg 10%

72.10 Ibyuma bifite ishusho ibwase, byakozwe mu cyuma cyangwa mu cyuma gikomeye kitavangiye, bifite ubugari bwa mm 600 cyangwa burenzeho, bikaba byoroshweho ikintu, byarashyizweho agahu kabirinda cyangwa bisize verini.

10% 10%

-Bisizeho cyangwa bifite igihu cyo mu itini: 10% 7210.11.00 --Bifite umubyimba wa mm 0,5 cyangwa zirenga kg 25% 7210.12.00 --Ifite umubyimba uri munsi ya mm 0,5 kg 0% 7210.20.00 -Bisizeho cyangwa bifite igihu cyo muri porombe, harimo na terineparate kg 25% 7210.30.00 -Bisizeho cyangwa byashyizweho igihu cya zenke hakoreshejwe umuriro. kg 25%

-Bisizeho cyangwa byashyizweho igihu cya zenke hakoreshejwe ubundi buryo:

7210.41.00 --bifite imigongo kg 25% 7210.49.00 --Ibindi kg 25%* 7210.50.00 -Bisizeho cyangwa byashyizweho igihu gikozwe muri ogiside ya korome

cyangwa korome yonyinekg 25%

-Bisizeho cyangwa byashyizweho igihu gikozwe muri aruminiyumu: 7210.61.00 --Bisizeho cyangwa byashyizweho igihu gikozwe mu imvange ya zenke na

aruminiyumukg 25%

7210.69.00 --Ibindi kg 25% 7210.70.00 -Bisize irangi, verini cyangwa biriho parasitike kg 25%* 7210.90.00 -Ibindi kg 25%

277

Icyiciro No.

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Ijanisha

72.11 Ibyuma bifite ishusho ibwataraye, byakozwe mu cyuma (icyuma) cyangwa mu cyuma gikajije kitagizwe n' uruvange rw' ibyuma (icyuma gikomeye kitavangiye), bifite ubugari buri hasi ya mm 600, bikaba bitoroshweho ikintu, bitarashyizweho agahu kabirinda, kandi bitanasize. -Nta kindi byakozweho uretse kubizinga hakoreshejwe ubushyuhe: 10%

7211.13.00 --Bizinze mu mpande enye cyangwa bimeze bikozwemo imyenge ifite ubugari burenga mm 150 n’umubyimba utagera kuri mm 4 mm, bidafite imihiro cyangwa indi miterere yigaragaza

kg 10%

7211.14.00 --Ibindi, bifite umubyimba wa mm 4.75 cyangwa zirenzeho kg 10% 7211.19.00 --Ibindi kg 10%

-Bitagize ukundi bitunganywa uretse kuba byarazinwe mu bukonje (cold-reduced):

7211.23.00 --Ifite ibiro bitagera kuri 0.25% bya karubone: kg 10% 7211.29.00 --Ibindi kg 25%7211.90.00 -Ibindi kg

72.12 Ibyuma bifite ishusho ibwataraye, byakozwe mu cyuma (icyuma) cyangwa mu cyuma gikajije kitagizwe n' uruvange rw' ibyuma (icyuma gikomeye kitavangiye), bifite ubugari buri hasi ya mm 600, bikaba byoroshweho ikintu, byarashyizweho agahu kabirinda cyangwa bisize.

7212.10.00 -Ikaba izengurutsweho n’itini kg7212.20.00 -Bisizeho cyangwa byashyizweho igihu cya zenke hakoreshejwe umuriro. kg7212.30.00 -Yorosheho ibindi byuma cyangwa yorosheho zenke kg7212.40.00 -Bisize irangi, bisize verini cyangwa bihunzweho parasitiki kg7212.50.00 -Byambitswe cyangwa bihunzweho agahu kabirinda ku bundi buryo kg7212.60.00 -Byoroshyweho agahu kabirinda kg

72.13 Ibyuma birebire bikomeye biteye bukoni, byazinzwe bigishyushye, bizinze ku buryo butaringaniye, bikoze mu cyuma cyangwa icyuma gikajije kitagizwe n'uruvange (non-alloy steel).

7213.10.00 -bifite amenyo ku mpera, imigongo, uduferege, cyangwa ukundi guhindura isura byabaye mu ikorwa byabyo

kg 10%

7213.20.00 -Ibindi, bikoze mu cyuma gikomeye kidacika.-Ibindi:

kg 10%

7213.91.00 --Bifite umutambiko uzenguruka utarengeje mm 14 z’umurambararo kg 0% 7213.99.00 --Ibindi kg 0%

72.14 Ibindi byuma birebire bikomeye biteye bukoni n'ibyuma birebire byazinzwe bigishyushye, kandi bikaba bikoze mu cyuma cyangwa mu cyuma gikajije, kitagizwe n'uruvange rw'ubutare, byaracuzwe ariko ntibitunganywe cyane, byazinzwe bigishyushye, byahawe icyerekezo kihariye cyangwa isura yihariye, ariko harimo n'ibyagiye bigoronzorwa nyuma yo kubizinga.

7214.10.00 -Byacuzwe kg 10% 7214.20.00 -Bifite amenyo ku mpera, imigongo, uduferege, cyangwa ukundi guhindura

isura byabaye mu ikorwa cyangwa nyuma y'ikorwa ryabyokg 10%

7214.30.00 -Ibindi, bikoze mu cyuma gikomeye kidacika.-Ibindi:

kg 10%

7214.91.00 --Bifite ishusho y’urukiramende (bitari mpandenye ndinganire) kg 10% 7214.99.00 --Ibindi kg 10%

72.15 Ibindi Ibyuma binini n’ibito birebire biteye bukoni bikozwe mu cyuma cyangwa icyuma gikajije kitari imvange.

278

Icyiciro No.

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Ijanisha

7215.10.00 -Bikoze mu cyuma gikajije, bitagize irindi tunganywa uretse guhabwa imiterere hifashishije ubukonje cyangwa cyanogerejwe hifashishijwe ubukonje (coldfinished)

kg 10%

7215.50.00 --Ibindi, bitigeze ukundi gutunganywa uretse guhabwa imiterere hifashishijwe ubukonje (cold-formed)

kg 10%

7215.90.00 --Ibindi kg 10% 72.16 Imfuruka, imiterere n'ibice by’icyuma cyangwa icyuma gikajije kitari

imvange. 7216.10.00 -Ibice U, I cyangwa H, bitigeze bikorwaho, byagonzwe bibanje gutwikwa

byazingazinzwe bitwitswe, byakamuwe bigasigarana umwenge bifite uburebure buri munsi ya mm 80

kg 10%

-Ibice U, I cyangwa H, bitigeze bikorwaho, byagonzwe bibanje gutwikwa byazingazinzwe bitwitswe, byakamuwe bigasigarana umwenge bifite uburebure buri munsi ya mm 80:

7216.21.00 --Ibice L kg 10% 7216.22.00 --Ibice T kg 10%

-Ibice bishushe nka U, I cyangwa H, bitigeze bikorwaho, byagonzwe bibanje gutwikwa byazingazinzwe bitwitswe, byakamuwe bigasigarana umwenge bifite uburebure buri munsi ya mm 80 :

7216.31.00 --Ibice bishushe nka U kg 10% 7216.32.00 --Ibice bishushe nka I kg 10% 7216.33.00 --Ibice bishushe nka H kg 10% 7216.40.00 -Ibice bishushe nka L cyangwa T, bitigeze bikorwaho, bigonzwe bibanje

gutwikwa cyangwa byazinzwe bigishyushye bifite uburebure 80mm cyangwa zirenzeho

kg 10%

7216.50.00 -Izindi mfuruka, amashusho n'ibyiciro, bitagize ikindi bikorwaho usibye guhetwa bigishyushye, kongererwa uburebure bikururwa bigishyushye

kg 10%

-Imfuruka, imiterere n'ibice, bitagize ukundi gutunganywa uretse kuba byarahawe isura hifashishijwe ubujnje (cold-formed):

7216.61.00 --Byavuye mu bindi bintu byazingazinzwe kg 10% 7216.69.00 --Ibindi kg 10% 7216.91.00 --Ibyuma bishashe bizinze byahawe isura bikonje cyangwa byanogerejwe

bikonjekg 10%

7216.99.00 -Ibindi kg 10% 72.17 Insinga z’icyuma cyangwa icyuma gikajije kitari imvange.

7217.10.00 -Bitashyizweho agahu kabirinda bidasize irangi, byaba bisennye cyangwa bidasennye

kg 10%

7217.20.00 -Bisizeho zenke kg 0% -Yorosheho ibindi byuma cyangwa yorosheho ibindi byuma by’ibanze:

7217.30.10 ---By’ubwoko bukoreshwa mu gukora amapine kg 0% 7217.30.90 ---Ibindi kg 10% 7217.90.00 -Ibindi kg 10%

III. ICYUMA GIKAJIJE KITAGWA INGESE72.18 Icyuma gikajije kitagwa ingese mu mubumbe w’ubutare cyangwa

ubundi buryo bw’ibanze; ibicuruzwa bitararangira neza by'icyuma gikajije kitagwa ingese.

7218.10.00 -Imibumbe y'ubutare n'indi miterere y’ibanzeIbindi :

kg 0%

7218.91.00 --Bifite ishusho y’urukiramende (bitari mpandenye ndinganire) kg 0% 7218.99.00 --Ibindi kg 0%

72.19 Ibicuruzwa bishashe bizinze bya icyuma gikajije kitagwa umugese,

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No. Kode H.S


Ijanisha

bifite ubugari bwa 600 mm cyangwa kurengaho.-Bitigeze bikorwaho kurenza kurambuzwa ubushyuhe, mu bizingo:

7219.11.00 --rw'umubyimba utarenga 10 mm kg 0% 7219.12.00 --Ifite umubyimba uri munsi ya mm 4.75 cyangwa zirenzeho ariko ntirenze

mm 10kg 0%

7219.13.00 --Y'umubyimba wa mm 3 cyangwa urenga ariko utari munsi ya mm 4.75 kg 0% 7219.14.00 --Y’umubyimba uri munsi ya mm 3 kg 0%

-Nta kindi byakozweho uretse kurambuzwa ubushyuhe, bitari mu bizingo: 7219.21.00 --rw'umubyimba utarenga 10 mm kg 0% 7219.22.00 --Ifite umubyimba uri munsi ya mm 4.75 cyangwa zirenzeho ariko ntirenze

mm 10kg 0%

7219.23.00 --Y'umubyimba wa mm 3 cyangwa urenga ariko utari munsi ya mm 4.75 kg 0% 7219.24.00 --Y’umubyimba uri munsi ya mm 3 kg 0%

-Bitagize ukundi bitunganywa uretse kuba byarazinwe mu bukonje (cold-reduced):

7219.31.00 --Cy’umubyimba wa mm 4.75 cyangwa hejuru yazo kg 0% 7219.32.00 --Y'umubyimba wa mm 3 cyangwa urenga ariko utari munsi ya mm 4.75 kg 0% 7219.33.00 --Bifite ingano nto itarenga mm 1 ariko iri munsi ya mm 3 kg 0% 7219.34.00 --Ifite umubyimba uri munsi ya mm 0,5 cyangwa zirenzeho ariko ntirenze

mm 1kg 0%

7219.35.00 --Ifite umubyimba uri munsi ya mm 0,5 kg 0% 7219.90.00 -Ibindi kg 0%

72.20 Ibicuruzwa bishashe bizinze bikozwe mu cyuma gikajije kitagwa umugese, bifite ubugari buri munsi ya mm 600. -Nta kindi byakozweho uretse kubizinga hakoreshejwe ubushyuhe:

7220.11.00 --Cy’umubyimba wa mm 4.75 cyangwa hejuru yazo kg 10% 7220.12.00 --Ifite umubyimba uri munsi ya mm 4.75 kg 10% 7220.20.00 -Bitakozweho kurenza kurambuzwa ubukonje (cold-reduced) kg 10% 7220.90.00 -Ibindi kg 10%

72.21 7221.00.00 Ibyuma birebire bikomeye biteye bukoni, byazinzwe bigishyushye, bizinze ku buryo butaringaniye, mu cyuma gikajije kitagwa ingese.

kg 10%

72.22 Ibindi byuma binini n’ibito birebire biteye bukoni mu cyuma gikajije kidafatwa n'ingese; imfuruka, imiterere n'ibice Icyuma gikajije kidafatwa n'ingese. -Ibyuma binini n’ibito birebire biteye bukoni, bitagize irindi tunganywa uretse kuzingwa hifashishijwe ubukonje (hot-rolled), kugirwa birebire hifashishijwe ubukonje (hot-drawn):

7222.11.00 --Binyuranamo bikoze uruziga kg 10% 7222.19.00 --Ibindi kg 10% 7222.20.00 -Ibyuma binini n’ibito birebire biteye bukoni, bitagize irindi tunganywa

uretse guhabwa imiterere hifashishije ubukonje cyangwakg 10%

7222.30.00 -Ibindi byuma cyangwa imbaho kg 10% 7222.40.00 -Imfuruka, imiterere n'ibice kg 10%

72.23 7223.00.00 Insinga z’icyuma gikajije kitagwa umugese kg 0% IV. IZINDI MVANGE Z'ICYUMA GIKAJIJE; IBYUMA BININI N’IBITO BIREBIRE BITEYE BUKONI BY’IMIHEHA, BIKOZWE MU MVANGE Y'ICYUMA GIKAJIJE CYANGWAMU CYUMA GUSA

72.24 Ikindi cyuma gikajije cy’imvange kitagwa ingese mu mibumbe y’ubutare cyangwa ubundi buryo bw’ibanze; ibicuruzwa bitararangira neza by'icyuma gikajije kitagwa ingese.

280

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No. Kode H.S


Ijanisha

7224.10.00 -Imibumbe y'ubutare n'indi miterere y’ibanze kg 0% 7224.90.00 -Ibindi kg 0%

72.25 Ibicuruzwa bifite ishusho ibwataraye, bikoze mu cyuma gikajije gikoze mu ruvange rw'ibyuma, gifite ubugari bwa mm 600 cyangwa zirenga, -Bikozwe muri sirisi ivanze n’icyuma gikajije (silicon-electrical steel):

7225.11.00 --˵Grain-oriented˶ kg 10% 7225.19.00 --Ibindi kg 10% 7225.30.00 -Ikindi, mu bizingo, nta kindi byakozweho uretse kurambuzwa ubushyuhe,

mu bizingokg 10%

7225.40.00 -Ibindi, nta kindi byakozweho uretse kuzingwa hifashishijwe ubushyuhe, bitari mu bizingo

kg 10%

7225.50.00 -Ibindi, bitagize irindi tunganywa uretse kuba byarazinzwe hifashishijwe ubukonje (cold-reduced)-Ibindi:

kg 10%

7225.91.00 --Bisizeho cyangwa byashyizweho igihu cya zenke hakoreshejwe umuriro. kg 10% 7225.92.00 --Yorosheho ibindi byuma cyangwa yorosheho zenke kg 10% 7225.99.00 --Ibindi kg 10%

72.26 Ibicuruzwa bifite ishusho ibwataraye, bikoze mu kindi cyuma gikajije gikoze mu ruvange rw'ibyuma, gifite ubugari buri hasi ya mm 600. - Bikozwe muri sirise ivanze n’icyuma gikajije (silicon-electrical steel)

7226.11.00 --˵Grain-oriented˶ kg 10% 7226.19.00 --Ibindi kg 10% 7226.20.00 -Icyuma gikajije cy’umuvuduko ukase

-Ibindi:kg 10%

7226.91.00 --Bitagize irindi tunganywa uretse ibyasinzwe bishyuhijwe kg 10% 7226.92.00 --Bitakozweho kurenza kurambuzwa ubukonje (cold-reduced) kg 10% 7226.99.00 --Ibindi kg 10%

72.27 Ibyuma birebire bikomeye biteye bukoni n'ibyazinzwe bigishyushye, bagakoramo ibizingo bizinze ku buryo butaringaniye, bikoze zindi mvange z’icyuma gikajije (alloy steel).

7227.10.00 -Icyuma gikajije cy’umuvuduko ukaze kg 10% 7227.20.00 -Bikoze mu icyuma gikajije cy’imvange ya sirisi na manganeze (silico-

manganese steel)kg 10%

7227.90.00 -Ibindi kg 10% 72.28 Ibindi byuma birebire kandi bikomeye n'ibyuma birebire kandi bifite

umubyimba muto kandi bikoze mu cyuma gikajije kandi gikoze mu ruvange rw'ibyuma; inguni, intego (shape) n'ibice bikase by'icyuma gikajije,gikoze mu cyuma gikajije kandi gikoze mu ruvange rw'ibyuma, Ibyuma birebire biteye bukoni bifite umwobo imbere muri byo, kandi bikaba bikoze mu cyuma gikomeye cyakozwe cyangwa kikaba kitakozwe mu ruvange rw'ibyuma.

7228.10.00 -Ibyuma binini n’ibito birebire biteye bukoni, bikoze mu cyuma gikajije cy’umuvuduko ukaze

kg 10%

7228.20.00 -Ibyuma binini n’ibito birebire biteye bukoni, bikoze mu cyuma gikajije cy'imvange ya sirisiyumu na manganeze

kg 10%

7228.30.00 -Ibindi byuma birebire biteye bukoni, bitagize ikindi bikorwaho usibye guhetwa bigishyushye, kongererwa uburebure bikururwa bigishyushye

kg 10%

7228.40.00 -Ibindi byuma binini n’ibito birebire biteye bukoni, bitagize irindi tunganywa uretse gucurwa

kg 10%

7228.50.00 -Ibindi Ibyuma binini n’ibito birebire biteye bukoni, bitagize irindi kg 10%

281

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No. Kode H.S


Ijanisha

tunganywa uretse guhabwa imiterere hifashishije ubukonje cyangwa7228.60.00 -Ibindi byuma cyangwa imbaho kg 10% 7228.70.00 -Imfuruka, imiterere n'ibice kg 10% 7228.80.00 -Ibyuma binini birebire n’ibito bifite imyenge imbere kg 10%

72.29 Insinga zikoze mu kindi cyuma gikajije gikozwe mu ruvange rw'ibyuma

7229.20.00 -Bikoze mu icyuma gikajije cy’imvange ya sirisiyumu na manganeze (silico-manganese steel)

kg 10%

7229.90.00 -Ibindi kg 10%

282

Umutwe wa 73Ibikoresho byo mu butare no mu butare buvanze na karubone nkeya.

Ibisobanuro bijyanye n’uyu Mutwe.1 .- Muri uyu mutwe, amagambo “icyuma cya feri gishongesheje” akoreshwa mu kuvuga ibicuruzwa bivuye mu ishongeshwa icyuma cya feri gifitemo uruhare runini kurusha ibindi byose ku gipimo cy’uburemere kandi ibyo bindi bikaba bitajyanye n’imitere nyabutabire y’icyuma gikajije nk’uko bisobanurwa muri 1 (d) kugeza ku Mutwe wa 72. 2 .- Muri uyu Mutwe ijambo urusinga risobanura ibicuruzwa byatunganijwe bishyushye cyangwa bikonje bikomoka ku cyuma cy’umubyimba gifite intego iyo ari yo yose, kikaba kidafite umubyimba urenze mm 16.

Icyiciro No.

No. Kode H.S


Ijanisha

73.01 Ikirundo cy'amabati ya icyuma cyangwa icyuma gikajije, yaba atoboye cyangwa adatoboye, apfumuye cyangwa yarakozwe mu bintu byashyizwe hamwe; imfuruka zarasudiriwe, imiterere n'ibice byayo, by'icyuma cyangwa icyuma gikajije.

7301.10.00 -Ikirundo cy’amabati kg 10% 7301.20.00 -Imfuruka, imiterere n'ibice kg 10%

73.02 Ibikoresho bya feri cyangwa asiye byubaka inzira ya gariyamoshi, ibikurikira: Imitambiko yambukirwaho, ibyuma n'ibindi bintu byambukirwaho, imitambiko (imitambiko y'inyunge), gusete, intebe, utubaho tw'intebe, ububaho (utubahofatizo), utwuma twa agarafe, utubahofatizo karuvati n'ibindi bikoresho byihariye mu guhuza cyangwa gufunga inzira za gariyamoshi.

7302.10.00 -Inzira za gariyamoshi kg 0% 7302.30.00 -Urwubati ruhagarika, imitambiko yambukirwaho, ibyuma n'ibindi bintu

byambukirwahokg 0%

7302.40.00 -Gusete n'utubahofatizo kg 0% 7302.90.00 -Ibindi kg 0%

73.03 7303.00.00 Amatiyo n'ibitembo bifite imigongo, y'icyuma cyakajijwe. kg 25% 73.04 Amatiyo n'ibitembo bifite imigongo, bidasudiye, by'icyuma (itari

iyashongeshejwe) cyangwa icyuma gikajije. -Itiyo y’ubwoko bukoreshwa ku mavuta cyangwa amatiyo maremare atwara gazi ahantu harehare:

7304.11.00 --mu cyuma kitagwa ingese kg 0% 7304.19.00 --Ibindi kg 0%

-Itiyo ifunitse kandi itoboye, y'ubwoko bukoreshwa mu gucukura amavuta cyangwa gazi:

7304.22.00 --Itiyo ikoreshwa mu gucukura itagwa ingese kg 0% 7304.23.00 --Indi tiyo ikoreshwa mu gucukura kg 0% 7304.24.00 --Indi, y'icyuma gikajije kitagwa ingese kg 0% 7304.29.00 --Ibindi kg 0%

-Ibindi, bifite ibice binyuranyemo (cross section), bikozwe mu cyuma cyangwa icyuma gikomeye kitavangiye:

7304.31.00 --Byagizwe birebire cyangwa byazinzwe hifashishijwe ubukonje (cold-rolled)

kg 10%

7304.39.00 --Ibindi kg 10% -Ibindi, bifite ibice binyuranyemo (cross section), bikozwe mu cyuma cyangwa icyuma gikomeye kitagwa umugese:

283

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Ijanisha


kg 10%

7304.49.00 --Ibindi kg 10% - Ibindi bifite ibice binyuranyemo (cross section), by'ubundi bwoko bw'icyuma kivanzemo ibindi bintu:


kg 10%


73.05 Andi matiyo (urugero, asudiye, ateyemo imisumari cyangwa afunze gutyo), zifite urufatanyirizo rw'uruziga, umurambararo w'inyuma wayo urengeje mm 406.4, y'icyuma cyangwa icyuma gikajije. -Itiyo y’ubwoko bukoreshwa ku mavuta cyangwa amatiyo maremare atwara gazi ahantu harehare:

7305.11.00 --Asudiriwe nk’umuheto kuva hasi kugera hejuru kg 0% 7305.12.00 --Indi, isudiriye kuva hasi kugera hejuru kg 0% 7305.19.00 --Ibindi kg 0% 7305.20.00 -Itiyo ifunitse, y’ubwoko bukoreshwa mu gucukura amavuta cyangwa gazi kg 0%

-Indi, isudiriye: 7305.31.00 --isudiriye kuva hasi kugera hejuru kg 10% 7305.39.00 --Ibindi kg 10% 7305.90.00 -Ibindi kg 10%

73.06 Andi matiyo n'ibitembo bifite imigongo (urugero, birangaye cyangwa bisudiye, ateyemo imisumari cyangwa afunze gutyo), y'icyuma cyangwa icyuma gikajije.-Igitembo gikoreshwa mu kuzana za gaz cyangwa peteroli:

7306.11.00 --Asudiriye, y'icyuma gikajije kitagwa ingese kg 0% 7306.19.00 --Ibindi kg 0%

-Itiyo ifunitse kandi itoboye, y’ubwoko bukoreshwa mu gucukura amavuta cyangwa gazi:

7306.21.00 --Asudiriye, y'icyuma gikajije kitagwa ingese kg 0% 7306.29. 00 --Ibindi kg 0% 7306.30. 00 -Ibindi, bisudiye, bifite ibice binyuranyemo (cross section), bikozwe mu

cyuma cyangwa icyuma gikomeye kitavangiyekg 25%

7306.40. 00 -Ibindi, bisudiye, bifite ibice binyuranyemo (cross section), bikozwe mu cyuma cyangwa icyuma gikomeye kitagwa umugese

kg 25%

7306.50. 00 - Ibindi bisudiriye bifite ibice binyuranyemo (cross section), by'ubundi bwoko bw'icyuma kivanzemo ibindi bintu

kg 25%

-Ibindi bisudiriye bifite ibice bitiburungushuye bitambitse 7306.61. 00 --By’imitambiko ifite ishusho ya mpande enye cyangwa urukiramende kg 25% 7306.69. 00 --Ibindi bifite ibice bitiburungushuye binyuranyemo kg 25% 7306.90.00 -Ibindi kg 25%

73.07 Ibitembo by'aruminiyumu cyangwa ibikoresho bifasha mu kubyomekeranya (urugero, ibihuza ibyuma bisa, ibikoze imfuruka n'amaboko by'ibyuma). -Ibikoresho by’icyuma byanyujijwe mu iforuma:

7307.11.00 --Bikoze mu cyuma kidahinwa kg 25% 7307.19.00 --Ibindi kg 25%

-Indi, y'icyuma gikajije kitagwa ingese: 7307.21.00 --Utuntu duteye nk’utuziga dukora mu guhuza amatiyo (flanges) kg 25% 7307.22.00 --Kude zicomekwa, ibice biteranya amatiyo bihese na mansho kg 25%

284

Icyiciro No.

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Ijanisha

7307.23.00 --Ibikoresho bikoreshwa mu guhuza amatiyo nta gice cyinjiye mu kindi (butt welding)

kg 25%

7307.29.00 --Ibindi kg 25% 7307.91.00 --Utuntu duteye nk’utuziga dukora mu guhuza amatiyo (flanges) kg 25% 7307.92.00 --Kude zicomekwa, ibice biteranya amatiyo bihese na mansho kg 25% 7307.93.00 --Ibikoresho bikoreshwa mu guhuza amatiyo nta gice cyinjiye mu kindi

(butt welding)kg 25%

7307.99.00 --Ibindi kg 25% 73.08 Inyubako (hatarimo amazu ateranywa mu bice byarangije

kubakwa,ariyo avugwa mu gice No. 94.06) n'ibice by'izo nyubako (ingero: amateme, ibice by'amateme, inzugi nini, iminara, inyubako ndende z'ibyuma bisobekeranye, ibisenge, ibigize inyubako z' igisenge, inzugi n' amadirishya n' ibizingiti byabyo ndetse n' ibice byo hasi ku bizingiti by'inzugi, ibice by' inyuma by'amadirishya, inyubako zo ku mpande z' amateme cyangwa z' amadarajya,igice zisanzwe n'igice ndende ziburungushuye), byose bikoze mu cyuma cyangwa icyuma gikajije; ibice by'ibyuma birambuye,ibyuma birebire kandi bifite umubyimba muto,inguni, intego (shapes), ibipande bikase ariko bigize ikintu kimwe biteranyije, impombo n'ibindi bisa n'ibi, byose biba biteguye kugira ngo bikoreshwe ku nyubako zinyuranye, bikaba bikoze mu cyuma cyangwa mu cyuma gikajije.

7308.10.00 -Ibiraro n’ibice by’ibiraro kg 0% 7308.20.00 -Iminara na za piloni zifite giriyaje kg 0% 7308.30.00 -Inzugi, amadirishya, amakadiri n’imiryango byazo kg 25% 7308.40.00 -Ibikoresho byo kubaka ibikwa, amadirishya, kubaka ibisenge cyangwa

ibyo kugereka ku bisenge-Ibindi:

kg 0%

7308.9010 ---Amategura yo gusakaza asize irangi rya kiririki, kandi uruhande rw’inyuma rukaba ruhomyeho ibiro 25% by’umucanga w’utubuye w’umwimereri

7308.90.90 ---Ibindi kg 25% 73.09 7309.00.00 Za rezerivuwari, amasiterine, ibyo bataramo amayoga n’ibindi

bikoresho bimeze nk’ibyo bigenewe ibikoresho by’ibanze (ibindi bitari ibitsindagiwe cyangwa gazi yahinduwe amazi) , bikomoka kuri feri cyangwa ku cyuma gikajije, bishobora kujyamo litiro zirenga 300, byaba bidaite kushe ebyiri cyangwa bidakingiye ubushyuhe, ariko bidafite ibikoresho bya mekaniki cyangwa by’ubushyuhe.

kg 25%

73.10 Ibigega, amagunguru, amakesi, amabido, ibisanduku, n’ibindi bintu bimeze nk’ibyo, byagenewe gushyirwamo ibintu ibyo ari byo byose (ibindi bitari ibitsindagiwe cyangwa gazi yahinduwe amazi) , bikomoka kuri feri cyangwa ku cyuma gikajije, bishobora kujyamo litiro zirenga 300, byaba bidaite kushe ebyiri cyangwa bidakingiye ubushyuhe, ariko bidafite ibikoresho bya mekaniki cyangwa by’ubushyuhe.

7310.10.00 -Bishobora kujyamo litiro 50 cyangwa no kurengaho kg 25% -Bishobora kujyamo litiro zitarenga 50:

7310.21.00 --Ibyo gushyiramo ibisukika bigomba gufungwa kugira ngo bize kwifashishwa mu gihe bafatanya icyuma n’ikindi-Ibindi:

kg 25%

7310.29.10 ---Utugunguru tubika amazi arimo gaze (Aerosol cans) kg 10% 7310.29.20 ---Utugunguru dushyirwamo ibinyobwa kg 0%

285

Icyiciro No.

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Ijanisha

7310.29.90 ---Ibindi kg 25% 73.11 7311.00.00 Amacupa ashyirwamo gazi cyangwa yahinduwe amazi bikoze mu

butare cyangwa mu cyuma. kg 25%

73.12 Urutsinga rugizwe n’utuntu duto twinshi (stranded wire), imirunga, amakabure, imishumi iboshye, kuruwa n’ibindi nk’ibyo, bikozwe mu cyuma cyangwa icyuma gikajije, bidafite igifuniko kirinda gufatwa n’amashanyarazi.

7312.10.00 -Urutsinga ruto rw'umuriro, imigozi n'amakabure kg 10% 7312.90.00 -Ibindi kg 10%

73.13 7313.00.00 Senyenge ikozwe mu butare cyangwa mu cyuma; ikoze mu mashusho atandukanye cyangwa umukwege urambuye, n’imikwege ibiri irambuye, ikoreshwa mu kuzitira ikoze mu butare cyangwa mu cyuma

kg 25%

73.14 Ibikoresho biboshye mu cyuma kirimo utwenge duto cyane (harimo n’ibishumi bitagira iherezo), giriyaje, inshundura n’inzitiro, bikomoka mu nsinga z’ubutare cyangwa bw’icyuma gikajije, icyuma cyaguwe gikozwe mu butare cyangwa icyuma gikomeye -ibikoresho biboshye mu cyuma kirimo utwenge duto cyane:

7314.12.00 --Ibishumi bitagira iherezo bikora ku bimashini bya rutura, bikoze mu cyuma gikajije

kg 25%

7314.14.00 --Ibindi bitambaro biboshye, mu cyuma gikajije kitagwa umugese kg 25% 7314.19.00 --Ibindi kg 25% 7314.20.00 -Giriyaje, ibyuma bisobetse bushundura bazitiza, bigiye bisudirwa aho

byungiye, bifite mm 3 no kurenza kandi bifite agatimba kangana na cm² 100 no kurenza

kg 25%

- Giriyaje, ibyuma bisobetse bushundura bazitiza, bigiye bisudirwa aho bihuriye, n'ibindi:

7314.31.00 --Byorosheho cyangwa bisizeho zenke kg 25% 7314.39.00 --Ibindi kg 25%

-Ibindi ibikoresho biboshye mu cyuma kirimo utwenge duto cyane, giriyaje, ibyuma bisobetse bushundura bazitiza n’inzitiro:

7314.41.00 --Yorosheho ibindi byuma cyangwa yorosheho zenke kg 25% 7314.42.00 --Bihomyeho palasitiki kg 25% 7314.49.00 --Ibindi kg 25% 7314.50.00 --Icyuma kirekire kg 25%

73.15 Umunyururu n'ibice byawo, bikozwe mu cyuma cyangwa icyuma gikajije. -Iminyururu yo gufatanya ibintu y’inyangingo n’ibice byayo:

7315.11.00 --Umunyururu w’ikizingo kg 10% 7315.12.00 --Indi minyururu kg 10% 7315.19.00 --Ibice kg 10% 7315.20.00 -Umunyururu wo gukuruza kg 10%

-Undi munyururu :7315.81.00 --Umunyururu w’umusimari kg 10% 7315.82.00 --Ibindi, ibyo gufatanisha bisudiye kg 10% 7315.89.00 --Ibindi kg 10% 7315.90.00 -Ibindi bice kg 10%

73.16 7316.00.00 Ibyo kuzirikaho amato, za garapunili n’ibice byabyo, bikomoka kuri feri cyangwa ku cyuma gikajije.

kg 10%

73.17 7317.00.00 Imisumari, udusumari duto bafatishwa ku nkut, ibifatisha impapuro (bindi bitari ibiri mu gice cya 83.05) hamwe n'ibikoresho bimeze

kg 25%

286

Icyiciro No.

No. Kode H.S


Ijanisha

kimwe bikoze mu butare no mu byuma, byaba bifite imitwe cyangwa ntayo, havuyemo ibifite imitwe ikozwe mu muringa.

73.18 Amavisi, amaburo, amanati, amavisi manini, amavisi ya koroshe, amarive, za gupiye, za gupiye z’udusimari, amaronderi (harimo n’amaronderi ya rasoro) n’ibindi bicuruzwa bisa n’ibyo, bikomoka kuri feri cyangwa ku byuma bikajije. -Ibikoresho bidoze:

7318.11.00 --Amavisi manini kg 10% 7318.12.00 --Andi mavisi y’ibiti kg 10% 7318.13.00 --Amavisi ahese n’impeta z’amavisi kg 10% 7318.14.00 --Amavisi yiremera inzira kg 10% 7318.15.00 --Andi mavisi, byaba biri cyangwa bitari kumwe n'amaburo cyangwa

utwuma bafungiraho amavisikg 10%

7318.16.00 --Amaburo kg 10% 7318.19.00 --Ibindi kg 10%

-Ibikoresho bidahurijwe hamwe: 7318.21.00 --Rasoro cyangwa ibindi bafungiraho amavisi kg 10% 7318.22.00 --Utwuma dufasha gufunga icyuma kg 10% 7318.23.00 --Ubwoko bw’imisumari ifatanya ibintu bibiri (rivets) kg 10% 7318.24.00 --Utwuma twagenewe kwinjizwa muri za buto nini ngo zibashe gufata

(cotters)kg 10%

7318.29.00 --Ibindi kg 10% 73.19 Inshinge badodesha, inshinge ziboha imipira, ibishinge binini,

amakoroshe, ibikoreshpo byo gufuma, bikoreshwa n'intoki, by'icyuma cyangwa icyuma gikajije; epengere n'utundi dufashi dukoze muri feer cyangwa icyuma gikajije, tutagira ahandi twavuzwe cyangwa turi.

7319.20.00 -Ibikwasi kg 25% 7319.30.00 -Utundi dufashi kg 25% 7319.90.00 -Ibindi kg 25%

73.20 Rasoro n’ibyuma bya rasioro, bikozwe mu cyuma gikajije. 7320.10.00 -Rasoro z’imodoka n’ibizisimbura kg 25% 7320.20.00 -Rasoro ziburungushuye kg 25% 7320.90.00 -Ibindi kg 25%

73.21 Amashyiga ya kijyambere, range, utuntu tuireture dufite umubyimba muto, kwiziniyeri (zirimo izifite ibikoresho bishyushya byo hagati), ibyokezo, buraziye, udushyiga duto, icyuma gishyushya amasahane n'ibindi bikoresho byo mu rugo bidakoresha umuriro n'ibikoresho byabyo cy'icyuma cyangwa icyuma gikajije.-Ibikoresho byo guteka n’ibyuma bishyushya amasahane:

7321.11.00 --bikoresha gazi cyangwa gazi n'ibindi bicanwa kg 25% 7321.12.00 --Ibicanwa bisukika kg 25% 7321.19.00 --Ibindi, hakubiyemo ibikoresho byifashishwa ku bicanwa bikomeye (solid

fuel)kg 25%

-Ibindi bikoresho: 7321.81.00 --bikoresha gazi cyangwa gazi n'ibindi bicanwa kg 25% 7321.82.00 --Ibicanwa bisukika kg 25% 7321.89.00 --Ibindi, hakubiyemo ibikoresho byifashishwa ku bicanwa bikomeye (solid

fuel)kg 25%

7321.90.00 -Ibice kg 25% 73.22 Za radiyateri zo gukoresha ahatanga ubushyuhe, ariko ahashyushywa

n’amashanyarazi, n’ibice byabyo, bikomoka kuri feri cyangwa ku

287

Icyiciro No.

No. Kode H.S


Ijanisha

cyuma gikajije; ibishyushya umwuka na za disitiribiteri z’umwuka ushyushye (harimo na za disitiribiteri zishobora kandi gukwirakwiza umwuka uhehereye n’umwuka wahawe ubushyuhe bashaka), ariko utashyuhijwe n’amashanyarazi, harimo na za vantilateri cyangwa ibihuhera umwuka, n’ibice byabyo, bikomoka kuri feri cyangwa ku cyuma gikajije. -Za radiyateri n’ibice byazo:

7322.11.00 --Mu cyuma gikoze mu butare kg 10% 7322.19.00 --Ibindi kg 10% 7322.90.00 -Ibindi kg 10%

73.23 Ibikoresho byo ku meza, mu gikoni cyangwa ibindi bikoresho byo mu rugo n’ibice byabyo, bikozwe mu cyuma cyangwa icyuma gikajije; bisizeho ubudodo bw’icyuma cyangwa icyuma gikajije; icyogesho gikuba ibibindi, eponje zo kogesha cyangwa guhanaguza, uturindantoki, n'ibindi bisa, bikozwe mu cyuma cyangwa icyuma gikajije.

7323.10.00 -Ibyangwe bikoze mu cyuma cyangwa icyuma gikajije, ibikubisho by’ibyungo cyangwa bisena, uturindantoki n'ibindi bisa na byo-Ibindi:

kg 25%

7323.91.00 --Gikoze mu butare bwanyujijwe mu iforuma, kidasize irangi kg 25% 7323.92.00 --Gikoze mu butare bwanyujijwe mu iforuma, kidasize irangi kg 25% 7323.93.00 --mu cyuma kitagwa ingese kg 25% 7323.94.00 --Bikomoka kuri feri (ibindi bitari feri ishongeshejwe) cyangwa icyuma

gikajije, bisize verini kg 25%

7323.99.00 --Ibindi kg 25% 73.24 Ibikoresho by'isuku byo muri bwiherero n'ibibigize, bikozwe mu

cyuma cyangwa icyuma gikajije. 7324.10.00 -Lavabo n'amabesani yo mu bwogero akoze mu cyuma kitagwa ingese kg 25%

-Ibikarabiro : 7324.21.00 --Gikoze mu butare bwanyujijwe mu iforuma, cyaba gisize cyangwa

kidasize irangikg 25%

7324.29.00 --Ibindi kg 25% 7324.90.00 -Ibindi, harimo ibyuma bisimbura ibipfuye cyangwa ibishaje kg 25%

73.25 Ibikoresho byatunganijwe by'icyuma cyangwa icyuma gikajije. 7325.10.00 -Bikoze mu cyuma kidahinwa

-Ibindi:kg 10%

7325.91.00 --Utwuma rw’uruziga dukoreshwa mu gusya n’ibindi bikoresha bisa by’urusyo

kg 0%

7325.99.00 --Ibindi kg 10% 73.26 Ibindi bikoresho by'icyuma cyangwa icyuma gikajije.

Bicuzwe cyangwa byahanzwe gutyo, ariko bidafite ikindi byakozweho:

7326.11.00 --Utwuma rw’uruziga dukoreshwa mu gusya n’ibindi bikoresha bisa by’urusyo

kg 0%

7326.19.00 --Ibindi kg 10% 7326.20.00 -Ibikoresho by'icyuma cyangwa umukwege w'icyuma gikajije

-Ibindi:kg 25%

7326.90.10 ---Imitego n’imiti byo kwica ibyonnyi kg 0% 7326.90.20 ---Bobine zo kuzimya inkongi kg 0% 7326.90.90 ---Ibindi kg 25%

288

Umutwe wa 74Umuringa n’ibikoresho biwukozwemo.

Igisobanuro cyerekeye uyu Mutwe1. Muri uyu Mutwe , amagambo akurikira afite inyito agenerwa aha ngaha: (a) Umuringa utunganyije Icyuma gifite byibura 99.85% ku gipimo cy’uburemere by’umuringa; cyangwa Icyuma gifite byibura 97.5% ku gipimo cy’uburemere by’umuringa , keretse iyo ibigize ikindi kivangwa icyo ari cyo cyose ku gipimo cy’uburemere bitarengeje igipimo cyagaragajwe mu mbonerahamwe ikurikira:

IMBONERAHAMWE - Izindi erema

Erema (element) Kugena ingano ntarengwa ya % mu biroAg Arija (silver) As ArisenikiCd Kadimiyumu Cr Korome Mg ManyeziyumuPb Porombi S Sirifire Sn Itini Te Teluriyumu Zn Zenke Zr ZirikoniyumuIzindi erema, buri

0.250.51.31.40.81.50.70.80.81

0.30.3

* Izindi erema ni, nk'urugero, Al, Be, Co, Fe, Mn, Ni, Si.(b) By'imvange y'umuringa: Ibikoresho bikomoka ku cyuma bindi bitari umuringa utayunguruye, muri byo umuringa ukaba wiganza ku gipimo cy’uburemere ku bindi byose bibigize; keretse: (i) Ibibigize ku gipimo cy’uburemerebya kimwe byibura mubigize ibindi bintu byaba ari byo byinshi kurenza igipimo gisobanurwa mu mbonerahamwe ikurikira; cyangwa (ii) Igiteranyo cy’ibibigize ku gipimo cy’uburemere by’ibyo bintu bindi kirengeje 2.5% (c) Imvange za mbere Imvange zifite hamwe n’ibindi bintu igipimo kirengeje 10% ku gipimo cy’uburemere by’umuringa, bidashobora gufinyangwa ku buryo bw’ingirakamaro kandi bikoreshwa ku buryo busanzwe nk’inyongera mu gutunganyiriza mu nganda izindi mvange cyangwa ibirinda umugese, ibikuraho sulufure cyangwa ibindi nk’ibyo bikoreshwa mu gutunganya ibyuma bidakomoka kuri feri Ibyo ari byo byose , fosufide y’umuringa (umuringa wa fosiforo) ifite igipimo kirenga 15%ku gipimo cy’uburemere bya fosiforo iri mu gice cya 28.48 Ibindi byuma bimeze nk’imbaho cyangwa inkoni Ibicuruzwa bizinze, birambuye, ibishushanyije cyangwa ibicurano, bitari mu bizingo bifite imibyimba isa mu burebure bwabyo buteye nk’uruziga, nk’ishusho y’igi, iy’urukirampende (harimo ni iy’akare) , iya mpandeshatu cyangwa iya za poligoni (harimo na “imizenguruko ibwataraye” n’ “inkiramende zahinduriwe intego”, zifite impande ziteganye zimeze nk’umuheto ufoye, izindi mpande ebyiri zikaba zirambuye kandi zifite uburebure bungana). Ibicuruzwa bifite umubyimba w’intego y’urukiramende (harimo na kare), mpande eshatu cyangwa poligone bishobora kuba bifite inguni zihese ku burebure bwazo bwose. Umubyimba w’ibicuruzwa nk’ibyo bifite umubyima w’intego y’urukiramende (harimo n’inkiramende zahinduriwe intego) urengeje kimwe cya cumi cy’ubugari. Iryo jambo kandi rijyana n’ibicuruzwa byashongeshejwe cyangwa byafatanijwe n’ubushyuhe, bifite intego imwe n’ibipimo bingana, biba byaratunganijwe nyuma yo kubikora (bitaba ibyo hakaba hakoreshejwe kubikuraho uduce cyangwa kubigabanyiriza igipimo), keretse iyo bitafashe imiterere y’ibindi bicuruzwa byo mu bindi byiciro.

289

Ibyuma birebire by’insinga na za biye bifite imitwe isongoye cyangwa bitaba ibyo bikaba bitunganijwe ku buryo kubyinjiza mu mashini ku buryo bworoshye kugirango biyahinduremo , ingero, ibikoresho byo gushushanya (agakoni k’akuma) cyangwa za tibe, bigomba ibyo ari byo byose gufatwa nk’umuringa udatunganije wo mu gice cya 74.03. (e) Za porofile Ibicuruzwa bizinze, byanyujijwe mu iforoma , byashushanyijweho, byacuzwe cyangwa byatunganijwe, byashyizwe cyangwa bitashyizwe mu bizingo, bifite umubyimba umeze kimwe ku burebure bwabyo bwose, bitajyanye n’inyito z’ibyuma binini birebire , ibito, insinga, ibibati, ibyuma bimeze nk’impapuro, ibipande by’ibyuma, impapuro z’ibyuma, impombo n’ibitembo. Iryo jambo kandi rijyana n’ibicuruzwa byashongeshejwe cyangwa byafatanijwe n’ubushyuhe, bifite intego imwe n’ibipimo bingana, biba byaratunganijwe nyuma yo kubikora (bitaba ibyo hakaba hakoreshejwe kubikuraho uduce cyangwa kubigabanyiriza igipimo), keretse iyo bitafashe imiterere y’ibindi bicuruzwa byo mu bindi byiciro. (f) Insinga Ibicuruzwa bizinze, birambuye, ibishushanyije cyangwa ibicurano, bitari mu bizingo bifite imibyimba isa mu burebure bwabyo buteye nk’uruziga, nk’ishusho y’igi, iy’urukirampende (harimo ni iy’akare) , iya mpandeshatu cyangwa iya za poligoni (harimo na “imizenguruko ibwataraye” n’ “inkiramende zahinduriwe intego”, zifite impande ziteganye zimeze nk’umuheto ufoye, izindi mpande ebyiri zikaba zirambuye kandi zifite uburebure bungana). Ibicuruzwa bifite umubyimba w’intego y’urukiramende (harimo na kare), mpande eshatu cyangwa poligone bishobora kuba bifite inguni zihese ku burebure bwazo bwose.. Umubyimba w’ibicuruzwa nk’ibyo bifite umubyima w’intego y’urukiramende (harimo na “inkiramende zahinduriwe intego”) urengeje kimwe cya cumi cy’ubugari. (g) Uduhwahwari, udushumi. Ibicuruzwa bibwataraye (ibindi bitari ibicuruzwa bidatunganije byo mu gice cya 74.03) , byaba bizinze cyangwa bitazinze, bifite umubyimba ukomeye ufite intego y’urukiramende (indi itari iya kare) bifite inguni zihese cyangwa se zidahese (harimo n’inkiramende zahinduriwe intego zifite impande ebyiri zirebana z’uduheto duheteye inyuma, izindi mpande ebyiri zikaba zirambuye zifite uburebure bungana kandi zibangikanye) bifite umubyimba uteye kimwe, ari byo: - Ibifite ishusho y’urukiramende (harimo na kare) bifite umubyimbautarengeje kimwe cya cumi cy’ubugari - -Ibifite intego yindi atari iy’urukiramende cyangwa kare, bifite igipimo icyo ari cyo cyose, icya ngombwa kikaba ari uko bitaba bifite imiterere y’ibicuruzwa byo mu bindi bice. Ibice bya 74.09 na 74.10 bijyana, bimwe muri byo, n’ibyuma birambuye , amabati, ibipande n’impapuro z’ibyuma zishushanyijeho (ingero nk’uduhora, uturongo Utuzu twa karo , udusharambure, utumeze nk’udupesu, utumeze nk’umwashi) , n’ibindi biba bitoboye;byahawe imigongo cyangwa bisennye, keretse iyo nyine bidafite imiterere y’ibicuruzwa byo mu bindi bice. (h) Ibitembo n’amatiyo: Ibicuruzwa bifite imyenge, byaba bizinze cyangwa bitazinze, bifite umubyimba umeze kimwe urimo umwenge umwe wonyine ufungiyemo imbere ku burebure bwabyo bwose bufite ishusho y’umuzenguruko, iy’igi, iy’urukiramende (harimo na kare) , intego z’umutemeri ifite impande zingana cyangwa izindi zifite impande nyinshi zidafite umwihariko uwo ari wo wose ziheteye inyuma, kandi zifite umubyimba w’inyuma ungana hose. Ibicuruzwa bifite ishusho y’urukiramende (harimo n’ibifite ishusho ya kare) ibifite ishusho y’umwashi cyangwa bifite umubyimba ufite ishusho ya poligini bishobora kuba ifite impande imfuruka zihese ziresha, bigomba nabyo kandi gufatwa kimwe n’impmbo n’amatiyo bipfa kuba bifite ibice byabyo by’imbere kimwe n’iby’inyuma biteye nk’uruziga kandi bifite intego n’icyerekezo bimwe. Impombo n’amatiyo bifite imibyimba ikurikira bigomba kuba bisnnye, bikoteye, bihese , bisobetse, bitoboye, byegeranye, ari binini, bifite intego ya koni, bishobora gushyirwaho ibifashi, ibihambirizo cyangwa amaringi Igisobanuro kijyanye n’aka kiciro. 1.- Muri uyu mutwe aya magambo asobanuwe uko bigenwe aha: Imvange zifatiye ku muringa na zenki (imiringa) Imvange z’umuringa na zenki, birimo cyangwa bitarimo ibindi bintu. Iyo harimo ibindi bintu: - -Zenki yiganza ku gipimo cy’uburemere ku bindi bintu byose bimeze bityo; - Igipimo icyo ari cyo cyose cya nikeli kiri mu nsi ya 5% ku gipimo cy’uburemere (reba imvange za nikeli , umuringa na zenki (nikeli na za siliva)) ; na - igipimo icyo ari cyo cyose cy’itini kiri munsi ya 3% ku gipimo cy’uburemere (reba imvange z’itini n’umuringa (boronzi)), Imvange zifatiye ku itini n’umuringa (za boronzi) Imvange z’umuringa n’itini, zirimo cyangwa zitarimo ibindi bintu. Iyo harimo ibindi bintu, itini yiganje ku gipimo cy’uburemere ku bindi bintu byose nk’ibyo, keretse iyo igipimo cy’itini ari 3% cyangwa birenze, i gipimo cya zenki ku gipimo cy’uburemeregishobora kuba kiruta icy’itini ariko kigomba kuba kiri munsi ya 10%. Imvange zishingiye kuri zenki , nikeli n’umuringa (za siliva za nikeli)

290

Imvange z’umuringa , nikeli na zenki, zirimo cyangwa zitarimo ibindi bintu Igipimo cya nikeli ni 5% cyangwa birenga ku gipimo cy’uburemere (reba imvange z’umuringa na zenki (za burasi) imvange y'umuringa na zenke y'umuringa (brasses)). (d) Imvange zishingiye kuri nikeli n’umuringa Imvange z’umuringa na nikeli, zirimo cyangwa se zitarimo ibindi bintu ariko ku buryo ubwo ari bwo bwose hakaba harimo ku gipimo cy’uburemere igipimo kitarenze 1%bya zenki. Iyo hari ibindi bintu, nikeli yiganza ku gipimo cy’uburemere ku bindi bintu byose bimeze bityo;

Icyiciro No.

No. Kode H.S


Ijanisha

74.01 7401.00.00 Umuringa washongeshejwe; umuringa wa sima (umuringa wavanywe mu ishongeshwa).

kg 0%

74.02 7402.00.00 Umuringa udatunganyije; anode z’umuringa kubera itunganywa rya erekitororitike.

kg 0%

74.03 Umuringa utunganyijwe n'umuringa utavanze, utaragira ikiwukorwaho. -Umuringa utunganyijwe:

7403.11.00 --Katode n’ibice cya katode kg 10% 7403.12.00 --Ibyuma birebire binini by’insinga kg 10% 7403.13.00 --Biye kg 10% 7403.19.00 --Ibindi kg 10%

-Imvange y’umuringa: 7403.21.00 --Imvange y'umuringa na zenke y'umuringa kg 10% 7403.22.00 --Imvange fatizo y'umuringa n'ubutare (bronze) kg 10% 7403.29.00 --Izindi mvange z’umuringa (zitari imvange ikomeye yo ku mutwe wa

74.05)kg 10%

74.04 7404.00.00 Ibisigazwa n’inzuma by'umuringa. kg 0% 74.05 7405.00.00 Ibyuma bikoze mu muringa. kg 10% 74.06 Amafu n’utubaru tw'umuringa.

7406.10.00 -Amafu atavanze kg 10% 7406.20.00 -Amafu atavanze; utubaru kg 10%

74.07 Utuntu tureture dufite umubyimba muto, ibyuma n'imireko by'umuringa.

7407.10.00 -Bikozwe mu muringa utunganyije kg 0% -Bikoze mu mvange y'umuringa:

7407.21.00 --Imvange zishingiye ku muringa na zenki (burasi) kg 10% 7407.29.00 --Ibindi kg 10%

74.08 Insinga zikozwe mu muringa -Bikoze mu muringa utunganyije:

7408.11.00 --Bifite uburebure bw'aho binyuraniramo burengeje kg 0% mm 6

7408.19.00 --Ibindi kg 10% -Bikoze mu mvange y'umuringa:

7408.21.00 --Imvange zishingiye ku muringa na zenki (burasi) kg 10% 7408.22.00 --Imvange zishingiye ku muringa na nikeli (cupro-nickel) cyangwa

imvange zishingiye ku muringa, nikeli na zenki (nickel silver)kg 0%

7408.29.00 --Ibindi kg 10% 74.09 Amasahani, amabati n’utwuma bikoze mu muringa, bifite

umubyimba urenze 0,15 mm. -Bikoze mu muringa utunganyije:

7409.11.00 --Mu bizingo kg 10%

291

Icyiciro No.

No. Kode H.S


Ijanisha

7409.19.00 --Ibindi kg 10% -Bikoze mu mvange y’umuringa na zenke (brass):

7409.21.00 --Mu bizingo kg 10% 7409.29.00 --Ibindi kg 10%

-Imvange fatizo y'umuringa n'ubutare (bronze): 7409.31.00 --Mu bizingo kg 10% 7409.39.00 --Ibindi kg 10% 7409.40.00 -Imvange zishingiye ku muringa na nikeli (cupro-nickel) cyangwa

imvange zishingiye ku muringa, nikeli na zenki (nickel silver) kg 10%

7409.90.00 -By'imvange z'umuringa kg 10% 74.10 Utwuma turambuye tw'umubyimba muto dukoze mu muringa

(twaba dufite cyangwa tudafite ibintu bishushanyijweho cyangwa se inyunganizi igizwe n'urupapuro, ikarito, parasitike cyangwa ibintu nk’ibyo tubikwamo), tukaba dufite umubyimba (hatarimo ibintu bibikwamo) utarengeje 0,15 mm. -Bidacometswe mu kindi kintu:

7410.11.00 --Bikozwe mu muringa utunganyije kg 10% 7410.12.00 --Bikoze mu imvange y'umuringa: kg 10%

-Bicometswe mu kindi kintu: 7410.21.00 --Bikozwe mu muringa utunganyije kg 10% 7410.22.00 --Bikoze mu imvange y'umuringa: kg 10%

74.11 Impombo n’amatiyo by’umuringa 7411.10.00 -Bikozwe mu muringa utunganyije

-By’umulinga uvanze:kg 25%

7411.21.00 --Imvange zishingiye ku muringa na zenki (burasi) kg 25% 7411.22.00 --Imvange zishingiye ku muringa na nikeli (cupro-nickel) cyangwa

imvange zishingiye ku muringa, nikeli na zenki (nickel silver) kg 25%

7411.29.00 --Ibindi kg 25% 74.12 Ibitembo by'umuringa cyangwa ibikoresho bifasha mu

kubyomekeranya (urugero, ibihuza ibyuma bisa, ibikoze imfuruka n'amaboko by'ibyuma).

7412.10.00 -Bikozwe mu muringa utunganyije kg 25% 7412.20.00 -Bikoze mu imvange y'umuringa kg 25%

74.13 Urusinga rugizwe n'udusinga duto tubohanyije, insinga nini z'amashanyarazi, imigozi mito isobekeranye, n' ibindi bisa n'ibi, byose bikozwe muri aruminiyumu, kandi bikaba bidafubitsweho ibirinda gufatwa n'amashanyarazi.

7413.00.10 ---Amakabure kg 25% 7413.00.90 ---Ibindi kg 10%

[74.14] 74.15 Imisumari, za taki , za pinezi, inzuma (ibindi bitari ibyo mu gice cya

83.05) n’ibindi bicuruzwa bisa na byo, bikomoka ku muringa cyangwa kuri feri cyangwa ku cyuma gikajije gifite umukondo w’umuringa;amavisi, amaburo, amanati, amavisi ahese, amarive, za gupiye, pinezi za gupiye, amaronderi (harimo amaronderi ya rasoro) n’ibindi bicuruzwa bisa nabyo, bikomoka ku muringa.

7415.10.00 -Imisumari n’udusumari duto (tacks), udusumari bamanikisha impapuro, inzuma zo gufatanya impapuro n’ibindi bicuruzwa bisa na byo

kg 25%

-Ibindi bicuruzwa , atari udusinga tumeze nk’urudodo: 7415.21.00 --Amaronderi (harimo n’amaronderi ya rasoro) kg 10%

292

Icyiciro No.

No. Kode H.S


Ijanisha

7415.29.00 --Ibindi kg 10% -Ibindi bintu bidoze:

7415.33.00 --Amavisi, amapata n’amaburo kg 10% 7415.39.00 --Ibindi kg 10%

[74.16] [74.17]74.18 Ameza, ibicuruzwa byo mu gikoni cyangwa ibindi bicuruzwa byo mu

nzu n’ibice byabyo, bikomoka ku muringa; ibyogesho by'ibibindi, eponje zo kogesha cyangwa guhanaguza, uturindantoki, n’ibindi bisa na byo, bikomoka ku muringa;ibyambarwa byo kwa muganga n’ibice byabyo, bikomoka ku muringa. - Ibikoresho bikoreshwa ku meza, ibicuruzwa bikoreshwa mu gikoni cyangwa ibindi bikoresho byo mu nzun’ibice byabyo; ibyogesho by'ibibindi, eponje zo kogesha cyangwa guhanaguza, uturindantoki, n'ibindi bisa :

7418.11.00 --Ibyangwe by'icyuma bikuba ibyungo cyangwa bisena, uturindantoki n'ibindi bisa na byo

kg 25%

7418.19.00 --Ibindi kg 25% 7418.20.00 --Ibikoresho by’isuku n’ibindi bijyana na byo kg 25%

74.19 Ibindi bicuruzwa by’umuringa. 7419.10.00 -Umunyururu (chain) n’ibice byawo

-Ibindi:kg 25%

7419.91.00 --Yatunganyijwe, yaringanyijwe, yacuzwe cyangwa yahanzwe ariko itagize ikindi yakozweho

kg 25%

7419.99.00 --Ibindi kg 25%

293

Umutwe wa 75Nikeri n’ibikoresho biyikozwemo.

(a) Ibyuma bimeze nk’imbaho n’ibimeze nk’inkoni Ibicuruzwa bizinze, birambuye, ibishushanyije cyangwa ibicurano, bitari mu bizingo bifite imibyimba isa mu burebure bwabyo buteye nk’uruziga, nk’ishusho y’igi, iy’urukirampende (harimo ni iy’akare), iya mpandeshatu cyangwa iya za poligoni (harimo na “imizenguruko ibwataraye” n’ “inkiramende zahinduriwe intego”, zifite impande ziteganye zimeze nk’umuheto ufoye, izindi mpande ebyiri zikaba zirambuye kandi zifite uburebure bungana). Ibicuruzwa bifite umubyimba w’intego y’urukiramende (harimo na kare), mpande eshatu cyangwa poligone bishobora kuba bifite inguni zihese ku burebure bwazo bwose. Umubyimba w’ibicuruzwa nk’ibyo bifite umubyima w’intego y’urukiramende (harimo n’ inkiramende zahinduriwe intego) urengeje kimwe cya cumi cy’ubugari. Iryo jambo kandi rijyana n’ibicuruzwa byashongeshejwe cyangwa byafatanijwe n’ubushyuhe, bifite intego imwe n’ibipimo bingana, biba byaratunganijwe nyuma yo kubikora (bitaba ibyo hakaba hakoreshejwe kubikuraho uduce cyangwa kubigabanyiriza igipimo), keretse iyo bitafashe imiterere y’ibindi bicuruzwa byo mu bindi byiciro. (b) Za porofile (c) Insinga Ibicuruzwa bizinze, birambuye, ibishushanyije cyangwa ibicurano, bitari mu bizingo bifite imibyimba isa mu burebure bwabyo buteye nk’uruziga, nk’ishusho y’igi, iy’urukirampende (harimo ni iy’akare), iya mpandeshatu cyangwa iya za poligoni (harimo na “imizenguruko ibwataraye” n’ “inkiramende zahinduriwe intego”, zifite impande ziteganye zimeze nk’umuheto ufoye, izindi mpande ebyiri zikaba zirambuye kandi zifite uburebure bungana). Ibicuruzwa bifite ishu y’urukirampende (harimo n’ibifite ishusho ya kare) ishusho ya mpandeshatu cyangwa umubyimba nyampande bishobora kuba bifite imfuruka mu burebure bwabyo. Umubyimba w’ibicuruzwa nk’ibyo bifite umubyima w’intego y’urukiramende (harimo n’inkiramende zahinduriwe intego) urengeje kimwe cya cumi cy’ubugari. (d) Ibyuma birambuye binini, amabati, ibipande by’ibyuman’impapuro z’ibyuma Ibicuruzwa bifite ubuso bubwataraye (ibindi bitari ibicurzwa bidatunganije neza by mu gice cya 75.02) byaba bizinze cyangwa bitazinze, bikomoka mu mubyimba ufite intego y’urukiramende (yindi itari iya kare) bifite cyangwa bidafite inguni zihese (harimo inkiramende zahinduriwe intego zifite impande ebyiri zirebana z’uduheto duheteye inyuma, izindi mpande ebyiri zikaba zirambuye zifite uburebure bungana kandi zibangikanye) bifite umubyimba umeze kimwe’ ari byo: - Ibifite ishusho y’urukiramende (harimo na kare) bifite umubyimbautarengeje kimwe cya cumi cy’ubugari --Ibifite intego yindi atari iy’urukiramende cyangwa kare, bifite igipimo icyo ari cyo cyose, icya ngombwa kikaba ari uko bitaba bifite imiterere y’ibicuruzwa byo mu bindi bice. icyiciro cya 75.06 kijyana, bimwe muri byo, n’ibyuma birambuye , amabati, ibipande n’impapuro z’ibyuma zishushanyijeho (ingero nk’uduhora, uturongo Utuzu twa karo , udusharambure, utumeze nk’udupesu, utumeze nk’umwashi) , n’ibindi bicuruzwa biba bitoboye;byahawe imigongo cyangwa bisennye, keretse iyo nyine bidafite imiterere y’ibicuruzwa byo mu bindi bice. (e) Amatiyo n’impombo Ibicuruzwa bifite imyenge, byaba bizinze cyangwa bitazinze, bifite umubyimba umeze kimwe urimo umwenge umwe wonyine ufungiyemo imbere ku burebure bwabyo bwose bufite ishusho y’umuzenguruko, iy’igi, iy’urukiramende (harimo na kare) , intego z’umutemeri ifite impande zingana cyangwa izindi zifite impande nyinshi zidafite umwihariko uwo ari wo wose ziheteye inyuma, kandi zifite umubyimbaw’inyuma ungana hose. Ibicuruzwa bifite umubyimba ufite ishusho y’urukiramende (harimo na kare), ishusho ya mpandeshatu y’impande zingana cyangwa poligoni idafite imiterere idasanzwe ifite impande ziheteye inyuma, zifite inguni zihese ku burebure bwabyo bwose, na byo bigomba gufatwa nk’impombo n’amatiyo, keretse umubyimba w’imbere n’uw’inyumabifite ihururo rimwe kandi bifite intego n’icyerekezo bimwe. Impombo n’amatiyo bifite imibyimba ikurikira bigomba kuba bisnnye, bikoteye, bihese, bisobetse, bitoboye, byegeranye, ari binini, bifite intego ya koni, bishobora gushyirwaho ibifashi, ibihambirizo cyangwa amaringi (a) Nikeri, itavanze n'ibindi byuma Icyuma kirimo nikeli na kobaliti bingana na 99% (i) Uburemere bwa kobaliti ntiburenga 1.5%, kandi (ii) Uburemere bwa buri zindi erema ntibugomba ntibugomba kurenga igipimo cyagaragajwe mu tabulo ikurikira

Imbonerahamwe: Ibindi birimo Erema Kugena ingano ntarengwa ya %

mu biro

294

Fe FeriO OgisijeniIzindi erema, buri

0.5 0.4 0.3

(b) Nikeri ivanze n'ibindi byuma Icyuma kigizwe na subusitanse ziganjemo nikeli ugereranije n’Izindi erema icyangombwa ni uko: (i) Muri rusange uburemere bwa kobaliti burenga 1.5% (ii) Uburemere bw’ imwe muri za erema busumba igipimo cyashizweho muri tabulo ikurikira, cyangwa (iii) Ibigize uburemere bindi atari nikeli na kobaliti burenga 1% 2 .- Hatirengagijwe ibteganywa mu Mutwe mu gisobanuro cya 1 (c), ku mpamvu zibiri mu gace ka 7508.10 ijambo urutsinga rikoreshwa gusa ku bicuruzwa, byaba cyangwa bitaba biri mu bizingo, bifite umubyimba utarengeje mm 6.

Icyiciro No.

No. Kode H.S


Ijanisha

75.01 Za”nikeli mattes, za ”sinter” ya ogiside ya nikeli n’ibindi bicuruzwa bikomoka ku byuma bya nikeli.

7501.10.00 -”nikeli mattes” kg 0% 7501.20.00 -Ivu rya ogiside ya nikeli n’ibindi bicuruzwa byifashishwa mu gukora ibindi

bikomoka ku byuma bya nikelikg 0%

75.02 Nikeri itaragira ikiyikorwaho. 7502.10.00 -Nikeri, itavanze n'ibindi byuma kg 0% 7502.20.00 -Nikeri ivanze n'ibindi byuma kg 0%

75.03 7503.00.00 Ibisigazwa n' uduce duto duto tw' ubutare bwa nikeri. kg 0% 75.04 7504.00.00 Ifu na utubaru tw'umuringa. kg 0% 75.05 Ibyuma birebire bifite umubyimba muto, ibyuma, imireko n'insinga

bikoze muri nikeri. -Ibyuma birebire bifite umubyimba muto, Ibyuma birebire bifite umubyimba muto n'imireko:

7505.11.00 --Bikoze muri nikeri itavanze n'ibindi byuma kg 0% 7505.12.00 --Bikoze muri nikeri ivanze n'ibindi byuma kg 0%

-Insinga: 7505.21.00 --Zikoze muri nikeri itavanze n'ibindi byuma kg 10% 7505.22.00 --Zikoze muri nikeri ivanze n'ibindi byuma kg 10%

75.06 Uduhwahwari, udushumi bikoze muri Nikeri. 7506.10.00 -Bikoze muri nikeri itavanze n'ibindi byuma kg 10% 7506.20.00 -Zikoze muri nikeri ivanze n'ibindi byuma kg 10%

75.07 Amatiyo ya nikeri n'ibikoresho by'amatiyo (urugero, mansho, igikoresho giteranyirizwaho mu nguni, ikirinda kwangirika). Ibice biteye buguni biteranyirizwaho ibindi, ibiteye bukokora (kude), mansho). -Amatiyo:

7507.11.00 --Bikoze muri nikeri itavanze n'ibindi byuma kg 25% 7507.12.00 --Zikoze muri nikeri ivanze n'ibindi byuma kg 25% 7507.20.00 --Ibikoresho by’amatiyo kg 25%

75.08 Ibindi bicuruzwa bikoze muri nikeri. 7508.10.00 -Igitambaro, akayungirazo gaterekwaho isafuriya, y'insinga za nikeri kg 25% 7508.90.00 -Ibindi kg 25%

295

Umutwe wa 76Aruminiyumu n’ibikoresho biyikozwemo.

Igisobanuro cyerekeye uyu Mutwe. 1.- Muri uyu mutwe aya magambo asobanuwe uko bigenwe aha: (a) Ibyuma bimeze nk’imbaho n’ibimeze nk’inkoni Ibicuruzwa bizinze, birambuye, ibishushanyije cyangwa ibicurano, bitari mu bizingo bifite imibyimba isa mu burebure bwabyo buteye nk’uruziga, nk’ishusho y’igi, iy’urukirampende (harimo ni iy’akare) , iya mpandeshatu cyangwa iya za poligoni (harimo na “imizenguruko ibwataraye” n’ “inkiramende zahinduriwe intego”, zifite impande ziteganye zimeze nk’umuheto ufoye, izindi mpande ebyiri zikaba zirambuye kandi zifite uburebure bungana). Ibicuruzwa bifite umubyimba w’intego y’urukiramende (harimo na kare), mpande eshatu cyangwa poligone bishobora kuba bifite inguni zihese ku burebure bwazo bwose. Umubyimba w’ibicuruzwa nk’ibyo bifite umubyima w’intego y’urukiramende (harimo n’inkiramende zahinduriwe intego) urengeje kimwe cya cumi cy’ubugari. Iryo jambo kandi rijyana n’ibicuruzwa byashongeshejwe cyangwa byafatanijwe n’ubushyuhe, bifite intego imwe n’ibipimo bingana, biba byaratunganijwe nyuma yo kubikora (bitaba ibyo hakaba hakoreshejwe kubikuraho uduce cyangwa kubigabanyiriza igipimo), bipfa kuba bitafashe imiterere y’ibindi bicuruzwa byo mu bindi byiciro. (b)Za porofile Ibicuruzwa bizinze, byanyujijwe mu iforoma , byashushanyijweho, byacuzwe cyangwa byatunganijwe, byashyizwe cyangwa bitashyizwe mu bizingo, bifite umubyimba umeze kimwe ku burebure bwabyo bwose, bitajyanye n’inyito z’ibyuma binini birebire , ibito, insinga, ibibati, ibyuma bimeze nk’impapuro, ibipande by’ibyuma, impapuro z’ibyuma, impombo n’ibitembo. Iryo jambo kandi rijyana n’ibicuruzwa byashongeshejwe cyangwa byafatanijwe n’ubushyuhe, bifite intego imwe, biba byaratunganijwe nyuma yo kubikora (bitaba ibyo hakaba hakoreshejwe kubikuraho uduce cyangwa kubigabanyiriza igipimo), bipfa kuba bitafashe imiterere y’ibindi bicuruzwa byo mu bindi byiciro. (c) Insinga Ibicuruzwa bizinze, birambuye, ibishushanyije cyangwa ibicurano, bitari mu bizingo bifite imibyimba isa mu burebure bwabyo buteye nk’uruziga, nk’ishusho y’igi, iy’urukirampende (harimo ni iy’akare), iya mpandeshatu cyangwa iya za poligoni (harimo na “imizenguruko ibwataraye” n’ “inkiramende zahinduriwe intego”, zifite impande ziteganye zimeze nk’umuheto ufoye, izindi mpande ebyiri zikaba zirambuye kandi zifite uburebure bungana). Ibicuruzwa bifite umubyimba w’intego y’urukiramende (harimo na kare), mpande eshatu cyangwa poligone bishobora kuba bifite inguni zihese ku burebure bwazo bwose. Umubyimba w’ibicuruzwa nk’ibyo bifite umubyima w’intego y’urukiramende (harimo n’inkiramende zahinduriwe intego) urengeje kimwe cya cumi cy’ubugari. (d) Ibyuma birambuye binini, amabati, ibipande by’ibyuman’impapuro z’ibyuma Ibicuruzwa bifite umubyimba ubwataraye, (atari ibicuruzwa bishobora guhetwa bivugwa mu gice cya 76.01) biteye cyangwa bidateye buziga, bifite ishusho y’urukirampende (atari ishusho ya kare) urebeye ku mubyimba wabyo impande zabyo zigomba kuba zifite imfuruka zihese (harimo “modified rectangles” zifite impande ebyiri ziteganye zifite ishusho y’umuheto ufoye, izindi mpande ebyiri zirarambuye, zikaba ziteganye kandi zifite uburebure bungana) zikaba zifite umubyimba umwe zose arizo. - Ibifite ishusho y’urukiramende (harimo na kare) bifite umubyimbautarengeje kimwe cya cumi cy’ubugari - -Ibifite intego yindi atari iy’urukiramende cyangwa kare, bifite igipimo icyo ari cyo cyose, icya ngombwa kikaba ari uko bitaba bifite imiterere y’ibicuruzwa byo mu bindi bice. Ibice bya 76.06 na 76.07. Bireba ahanini amasahani, amabati, strip, na foil pattern (urugero: groove, ribs, checkers, tears, buttons, lozenges) kimwe n’ibicuruzwa bifite byatobowe, byahawe imigongo, bisennye cyangwa byasinzwe ikindi kintu, bipfa kuba bidateye nk’ibind bicuruzwa byavuzwe mu bindi bice. (e) Amatiyo n’impombo Ibicuruzwa bifite imyenge, byaba bizinze cyangwa bitazinze, bifite umubyimba umeze kimwe urimo umwenge umwe wonyine ufungiyemo imbere ku burebure bwabyo bwose bufite ishusho y’umuzenguruko, iy’igi, iy’urukiramende (harimo na kare) , intego z’umutemeri ifite impande zingana cyangwa izindi zifite impande nyinshi zidafite umwihariko uwo ari wo wose ziheteye inyuma, kandi zifite umubyimbaw’inyuma ungana hose. Ibicuruzwa bifite ishusho y’urukiramende (harimo n’ibifite ishusho ya kare) ibifite ishusho y’umwashi cyangwa bifite umubyimba ufite ishusho ya poligini bishobora kuba ifite impande imfuruka zihese ziresha, bigomba nabyo kandi gufatwa kimwe n’impmbo n’amatiyo bipfa kuba bifite ibice byabyo by’imbere kimwe n’iby’inyuma biteye nk’uruziga kandi bifite intego n’icyerekezo bimwe. Impombo n’amatiyo bifite imibyimba ikurikira bigomba

296

kuba bisnnye, bikoteye, bihese , bisobetse, bitoboye, byegeranye, ari binini, bifite intego ya koni, bishobora gushyirwaho ibifashi, ibihambirizo cyangwa amaringi.

Ibisobanuro bijyanye n’aka kiciro. 1.- Muri uyu mutwe aya magambo asobanuwe uko bigenwe aha: (a) Bikozwe muri aruminiyumu, bitashongeshejwe Icyuma kirimo aluminiyumu ifite nibura 99% by’uburemere, mu gihe Izindi erema zaba zifite uburemere butari hejuru y’igipimo ntarengwa cyagaragajwe mu tabulo ikurikira. IMBONERAHAMWE: Ibindi birimo

Erema (element) Kugena ingano ntarengwa ya % mu biro Fe + Si (feri kongeraho sirisiyumu) 1 Izindi erema (1), buri 0.1 (2)

(1) Izindi erema ni, nk’urugero Cr, Cu, Mg, Mn, Ni, Zn. (2) umuringa uremewe ku kigero kirenze 0.1% ariko kitarenze 0.2%, hateganyijwe ko byaba ibigize korome cyangwa manganeze bitagomba kurenza 0.05%.

(b) Ibyuma byashongeshejwe muri aruminiyumu Subusitanse z’icyuma zirimo ubwiganze bwa aluminuyumu hagendewe ku buremere icyangombwa akaba ari uko: (i) Ibigize uburemere nibura bw’imwe muri za erema cyangwa bwa “iron” twongeyemo “silikoni” buri hejuru y’igipimo ntarengwa cyagaragajwe muri tabulo ibanziriza iyi; cyangwa (ii) Ibigize uburemere byose bw’Izindi erema biri hejuru ya 1% 2.- Hatirengagijwe ibiteganywa mu Mutwe mu gisobanuro cya 1 (c) , ku mpamvu zibiri mu gace ka 7616.91 ijambo urutsinga rikoreshwa gusa ku bicuruzwa, byaba cyangwa bitaba biri mu bizingo, bifite umubyimba utarengeje mm 6.

Icyiciro No.

No. Kode H.S


Ijanisha

76.01 Aruminiyumu itaragira ikiyikorwaho. 7601.10.00 -Aruminiyumu, itavanze n'ibindi byuma kg 0% 7601.20.00 -Aruminiyumu ivanze n’ibindi byuma kg 0%

76.02 7602.00.00 Ibisigazwa n’inzuma by'aruminiyumu. kg 0% 76.03 Amafu n'utubaru by'aruminiyumu.

7603.10.00 -Amafu atavanze kg 0% 7603.20.00 -Amafu atavanze; utubaru kg 0%

76.04 Ibyuma birebire bifite umubyimba muto n'imireko by'aruminiyumu n'imireko.

7604.10.00 -Bikozwe muri aruminiyumu, bitashongeshejwe kg 25% -Ibyuma byashongeshejwe muri aruminiyumu:

7604.21.00 --Ishusho y’ikintu gifite umwobe cyasatuwemo kabirie (vue de profil) kg 25% 7604.29.00 --Ibindi kg 25%

76.05 Itsinga zikoze muri aluminuyumu -Bikozwe muri aruminiyumu, bitashongeshejwe:

7605.11.00 --Bifite uburebure bw'aho binyuraniramo burengeje mm 7 kg 0% -Ibindi kg 10% bya aruminiyumu ivanze n'ibindi byuma :

7605.21.00 --Bifite uburebure bw'aho binyuraniramo burengeje mm 7 kg 0% 7605.29.00 --Ibindi kg 10%

76.06 Aluminium Uduhwahwari, udushumi, dufite umubyimba urenzemm 0.2. -Bifite ishusho y’urukiramende (n’iya mpande enye):

297

Icyiciro No.

No. Kode H.S


Ijanisha

7606.11.00 --Bikozwe muri aruminiyumu, bitashongeshejwe kg 10% 7606.12.00 --Ibyuma byashongeshejwe muri aruminiyumu

-Ibindi:kg 25%

7606.91.00 --Bikozwe muri aruminiyumu, bitashongeshejwe kg 10% 7606.92.00 --Ibyuma byashongeshejwe muri aruminiyumu kg 25%

76.07 Utwuma turambuye tw'umubyimba muto dukoze muri aruminiyumu (twaba dufite cyangwa tudafite ibintu bishushanyijeho cyangwa se inyunganizi igizwe n'urupapuro, ikarito, parasitike cyangwa ibikoresho by' inyunganizi bisa n'ibi), tukaba dufite umubyimba (hatariho inyunganizi iyo ariyo yose) utarengeje mm 0.2. -Bidacometswe mu kindi kintu:

7607.11.00 --Byashzwe mu kizingo ariko bidatunganijwe-Ibindi:

kg 10%

7607.19.10 ---Ibyuma by’aruminiyumu bishashe bidashushanyijweho kg 10% 7607.19.90 ---Ibindi kg 25%

-Bifunitse:7607.20.10 ---Ibyuma by’aruminiyumu bishashe bidashushanyijweho kg 10% 7607.20.90 ---Ibindi kg 25%

76.08 Amatiyo n’impombo bya aruminiyumu. 7608.10.00 -Bikozwe muri aruminiyumu, bitashongeshejwe kg 25% 7608.20.00 -Ibyuma byashongeshejwe muri aruminiyumu kg 25%

76.09 7609.00.00 Ibitembo by'aruminiyumu cyangwa ibikoresho bifasha mu kubyomekeranya (urugero, kude, manco).

kg 25%

76.10 Inyubako z'aruminiyumu (hatarimo amazu ateranywa mu bice byarangije kubakwa, ariyo avugwa mu gice No. 94.06) n'ibice by'izo nyubako (ingero: amateme, ibice by'amateme, iminara, inyubako ndende z'ibyuma bisobekeranye, ibisenge, ibigize inyubako z'igisenge, inzugi n' amadirishya n' ibizingiti byabyo ndetse n' ibice byo hasi ku bizingiti by'inzugi, inyubako zo ku mpande z' amateme cyangwa z' amadarajya, igice zisanzwe n'igice ndende ziburungushuye); ibice by'ibyuma birambuye, ibyuma birebire kandi bifite umubyimba muto, intego(shapes), impombo n'ibindi bisa n'ibi, byose bikoze muri aruminiyumu, byose biteguye kugira ngo bikoreshwe ku nyubako zinyuranye.

7610.10.00 -Inzugi, amadirishya, amakadiri n’imiryango byazo kg 25% 7610.90.00 -Ibindi kg 0%

76.11 7611.00.00 Ibigega bifata amazi (rezerivwari) bikoze muri aliminuyumu, amatangisi, amavati, n’ibindi bigega biteye kimwe, bikoze mu kintu ari cyo cyose (ibindi atri “compressed gaz, cyangwa liquefied gas”) bifite ubushobozi bwa litiro 300, byaba bifubitswe n’ ibibirinda gucengerwa n’ubushyuhe, haba imbere cyangwa inyuma habyo, ariko bidacometsweho za ekipoma ziri mekaniki cyangwa iziregera ubushyuhe.

kg 25%

76.12 Ibintu bikoze muri aluminiyumu nka kasike, ingunguru, udukopo, udupfunikisho n’ibindi biteye nkabyo (harimo ibikoresho bimeze nk’amatibe byaba bihinika cyangwa bidahinika) byagenewe gushyirwamo ibintu ibyo ari byo byose (ibindi bitari ibitsindagiwe cyangwa gazi yahinduwe amazi) , bikomoka kuri feri cyangwa ku cyuma gikajije, bishobora kujyamo litiro zirenga 300, byaba bidaite kushe ebyiri cyangwa bidakingiye ubushyuhe, ariko bidafite ibikoresho bya mekaniki cyangwa by’ubushyuhe.

7612.10.00 -Ibikoresho biteye nk’amapompo bishobora guhinwa kg 10%

298

Icyiciro No.

No. Kode H.S


Ijanisha

-Ibindi:7612.90.10 ---Utugunguru dushyirwamo ibinyobwa kg 0% 7612.90.90 ---Ibindi kg 10%

76.13 7613.00.00 Konteneri z'aruminiyumu zibika gazi yakusanyijwe cyangwa yahinduwe amazi.

kg 10%

76.14 Insinga ziziritse, insinga, inkingi zirizikiye hamwe n'ibindi bisa bikoze muri aruminiyumu, bitashyizweho ibirinda umuriro.

7614.10.00 -Hamwe n'umutima w'icyuma gikajije kg 10% 7614.90.00 -Ibindi kg 10%

76.15 Ibikoresho byo ku meza, mu gikoni cyangwa ibindi bikoresho byo mu rugo n’ibice byabyo, icyogesho gikuba ibibindi, eponje zo kogesha cyangwa guhanaguza, uturindantoki, n'ibindi bisa, bikozwe muri aruminiyumu; ibikoresho by'isuku byo mu bwiherero n'ibibigize, bikozwe muri aruminiyumu.

7615.11.00 -Ibyangwe by'icyuma bikuba ibyungo cyangwa bisena, uturindantoki n'ibindi bisa na byo

kg 25%

7615.19.00 --Ibindi kg 25% 7615.20.00 -Ibikoresho by’isuku n’ibindi bijyana na byo kg 25%

76.16 Ibindi bicuruzwa by’aruminiyumu. 7616.10.00 -Imisumari, udusumari duto, agarafe (zindi zitari izivugwa mu gice cya 83.05),

amavisi, amapata, amavisi yihese ku mutwe, amarive, utwuma dufatanya ibindi, utwuma dufatanya imashini, utwuma dufasha gufunga ibindi n’utundi dusa na byo-Ibindi:

kg 25%

7616.91.00 --Imyambaro, giriyaje, udutimba n'inzitiro bikoze mu mikwege y'aruminiyumu kg 25% 7616.99.00 --Ibindi kg 25%

299

Umutwe wa 77(Uyu mutwe wazigamiwe kuzakoreshwa ikindi gihe hakurikijwe amasezerano mpuzamahanga ahuza inyito z’ibicuruzwa n’uburyo bwo

kubiha umubare ubiranga)

300

Umutwe wa 78Porombi n’ibikoresho biyikozwemo.

Igisobanuro cyerekeye uyu Mutwe. 1.- Muri uyu mutwe aya magambo asobanuwe uko bigenwe aha: (a) Ibyuma bimeze nk’imbaho n’ibimeze nk’inkoni Ibicuruzwa bizinze, birambuye, ibishushanyije cyangwa ibicurano, bitari mu bizingo bifite imibyimba isa mu burebure bwabyo buteye nk’uruziga, nk’ishusho y’igi, iy’urukirampende (harimo ni iy’akare), iya mpandeshatu cyangwa iya za poligoni (harimo na “imizenguruko ibwataraye” n’ “inkiramende zahinduriwe intego”, zifite impande ziteganye zimeze nk’umuheto ufoye, izindi mpande ebyiri zikaba zirambuye kandi zifite uburebure bungana). Ibicuruzwa bifite umubyimba w’intego y’urukiramende (harimo na kare), mpande eshatu cyangwa poligone bishobora kuba bifite inguni zihese ku burebure bwazo bwose. Umubyimba w’ibicuruzwa nk’ibyo bifite intego y’urukiramende (harimo n’urukiramende rwahinduriwe intego), urenga kimwe cya cumi cy’ubugari. Iryo jambo kandi rijyana n’ibicuruzwa byanyujijwe mu iforuma cyangwa byacaniriwe ngo bitange ivu rikora ibyuma (sintered), bifite imiterere n’ingano bimwe, biba byaratunganijwe nyuma yo kubikora (bitaba ibyo hakaba hakoreshejwe kubikuraho uduce cyangwa kubigabanyiriza igipimo) , keretse iyo bitafashe imiterere y’ibindi bicuruzwa byo mu bindi byiciro. (b)Za porofile Ibicuruzwa bizinze, byanyujijwe mu iforoma , byashushanyijweho, byacuzwe cyangwa byatunganijwe, byashyizwe cyangwa bitashyizwe mu bizingo, bifite umubyimba umeze kimwe ku burebure bwabyo bwose, bitajyanye n’inyito z’ibyuma binini birebire , ibito, insinga, ibibati, ibyuma bimeze nk’impapuro, ibipande by’ibyuma, impapuro z’ibyuma, impombo n’ibitembo. Iryo jambo kandi rijyana n’ibicuruzwa byashongeshejwe cyangwa byafatanijwe n’ubushyuhe, bifite intego imwe, biba byaratunganijwe nyuma yo kubikora (bitaba ibyo hakaba hakoreshejwe kubikuraho uduce cyangwa kubigabanyiriza igipimo) , bipfa kuba bitafashe imiterere y’ibindi bicuruzwa byo mu bindi byiciro. (c) Insinga Ibicuruzwa bizinze, birambuye, ibishushanyije cyangwa ibicurano, bitari mu bizingo bifite imibyimba isa mu burebure bwabyo buteye nk’uruziga, nk’ishusho y’igi, iy’urukirampende (harimo ni iy’akare), iya mpandeshatu cyangwa iya za poligoni (harimo na “imizenguruko ibwataraye” n’ “inkiramende zahinduriwe intego”, zifite impande ziteganye zimeze nk’umuheto ufoye, izindi mpande ebyiri zikaba zirambuye kandi zifite uburebure bungana). Ibicuruzwa bifite umubyimba w’intego y’urukiramende (harimo na kare), mpande eshatu cyangwa poligone bishobora kuba bifite inguni zihese ku burebure bwazo bwose.. Umubyimba w’ibicuruzwa nk’ibyo bifite intego y’urukiramende (harimo n’urukiramende rwahinduriwe intego) , urenga kimwe cya cumi cy’ubugari. (d) Ibyuma birambuye binini, amabati, ibipande by’ibyuman’impapuro z’ibyuma Ibicuruzwa bifite umubyimba ubwataraye, (atari ibicuruzwa bishobora guhetwa bivugwa mu gice cya 78.01, ) biteye cyangwa bidateye buziga, bifite ishusho y’urukirampende (atari ishusho ya kare) urebeye ku mubyimba wabyo impande zabyo zigomba kuba zifite imfuruka zihese (harimo “modified rectangles” zifite impande ebyiri ziteganye zifite ishusho y’umuheto ufoye, izindi mpande ebyiri zirarambuye, zikaba ziteganye kandi zifite uburebure bungana) zikaba zifite umubyimba imwe zose arizo: - Ibifite ishusho y’urukiramende (harimo na kare) bifite umubyimbautarengeje kimwe cya cumi cy’ubugari - -Ibifite intego yindi atari iy’urukiramende cyangwa kare, bifite igipimo icyo ari cyo cyose, icya ngombwa kikaba ari uko bitaba bifite imiterere y’ibicuruzwa byo mu bindi bice. Icyiciro cya 78.04 kireba ahanini amasahani, amabati, strip, na foil pattern (urugero: groove, ribs, checkers, tears, buttons, lozenges) kimwe n’ibicuruzwa bifite byatobowe, byahawe imigongo, bisennye cyangwa byasinzwe ikindi kintu, bipfa kuba bidateye nk’ibind bicuruzwa byavuzwe mu bindi bice. (e) Amatiyo n’impombo Ibicuruzwa bifite imyenge, byaba bizinze cyangwa bitazinze, bifite umubyimba umeze kimwe urimo umwenge umwe wonyine ufungiyemo imbere ku burebure bwabyo bwose bufite ishusho y’umuzenguruko, iy’igi, iy’urukiramende (harimo na kare) , intego z’umutemeri ifite impande zingana cyangwa izindi zifite impande nyinshi zidafite umwihariko uwo ari wo wose ziheteye inyuma, kandi zifite umubyimbaw’inyuma ungana hose. Ibicuruzwa bifite umubyimba ufite ishusho y’urukiramende (harimo na kare), ishusho ya mpandeshatu y’impande zingana cyangwa poligoni idafite imiterere idasanzwe ifite impande ziheteye inyuma, zifite inguni zihese ku burebure bwabyo bwose, na byo bigomba gufatwa nk’impombo n’amatiyo, keretse umubyimba w’imbere n’uw’inyumabifite ihururo rimwe kandi bifite intego n’icyerekezo bimwe. Impombo n’amatiyo bifite imibyimba ikurikira bigomba kuba bisnnye, bikoteye, bihese, bisobetse, bitoboye, byegeranye, ari binini, bifite intego ya koni, bishobora gushyirwaho ibifashi, ibihambirizo cyangwa amaringi

Igisobanuro kijyanye n’aka kiciro. 1.- Muri uyu Mutwe amagambo “porombi itunganije” asobanura:

301

Icyuma kirimo porombi ifite nibura 99.9 % by’porombi, mu gihe Izindi erema zaba zifite uburemere butari hejuru y’igipimo ntarengwa cyagaragajwe mu tabulo ikurikira Imbonerahamwe Izindi erema

Erema Kugena ingano ntarengwa ya % mu biroAg Arija (silver)As ArisenikiBi BisimutiCa KarisiyumuCd KadimiyumuCu UmuringaFe FeriS SirifireSb AntimoniSn ItiniZn Zenke Ibindi (nk'urugero Te), buri kimwe

0.020.0050.050.0020.0020.080.0020.0020.0050.0050.0020.001

Heading No.

No. Kode H.S


Ijanisha

78.01 Porombi itaragira ikiyikorwaho. 7801.10.00 -Porombi yatunganyijwe

-Ibindi:kg 0%

7801.91.00 --Harimo ku buremere antimoni nka erema yiganje kg 0% 7801.99.00 --Ibindi kg 0%

78.02 7802.00.00 Ibisigazwa n'udupande bya porombi kg 0% [78.03] 78.04 Amasahani akoze mu porombi, amabati, ibipande by’ibyuma

bikoze mu porombi; ibintu by’ifu n’udupande duto bikomoka ku porombi. -Amasahani, amabati, ibyuma bikoreshwa mu gukata n’ibimeze nk’inkota:

7804.11.00 --Amabati, ibice by’ibyuma n’utundi twuma bifite umubyimba (hatarimo ibyo bifungwamo) utarengeje 0.2 mm

kg 10%

7804.19.00 --Ibindi kg 10% 7804.20.00 -Puderi na n’amacupa abikwamo imibavu n’amavuta y’amazi. kg 0%

[78.05] 78.06 7806.00.00 Ibindi bintu bikoze muri porombi kg 10%

302

Umutwe wa 79Zenki n’ibikoresho biyikozemo

Igisobanuro cyerekeye uyu Mutwe. 1.- Muri uyu mutwe aya magambo asobanuwe uko bigenwe aha: (a) Ibyuma bimeze nk’imbaho n’ibimeze nk’inkoni Ibicuruzwa bizinze, birambuye, ibishushanyije cyangwa ibicurano, bitari mu bizingo bifite imibyimba isa mu burebure bwabyo buteye nk’uruziga, nk’ishusho y’igi, iy’urukirampende (harimo ni iy’akare) , iya mpandeshatu cyangwa iya za poligoni (harimo na “imizenguruko ibwataraye” n’ “inkiramende zahinduriwe intego”, zifite impande ziteganye zimeze nk’umuheto ufoye, izindi mpande ebyiri zikaba zirambuye kandi zifite uburebure bungana). Ibicuruzwa bifite umubyimba w’intego y’urukiramende (harimo na kare), mpande eshatu cyangwa poligone bishobora kuba bifite inguni zihese ku burebure bwazo bwose. Umubyimba w’ibicuruzwa nk’ibyo bifite intego y’urukiramende (harimo n’urukiramende rwahinduriwe intego), urenga kimwe cya cumi cy’ubugari. Iryo jambo kandi rijyana n’ibicuruzwa byashongeshejwe cyangwa byafatanijwe n’ubushyuhe, bifite intego imwe n’ibipimo bingana, biba byaratunganijwe nyuma yo kubikora (bitaba ibyo hakaba hakoreshejwe kubikuraho uduce cyangwa kubigabanyiriza igipimo) , bipfa kuba bitafashe imiterere y’ibindi bicuruzwa byo mu bindi byiciro. (b)Za porofile Ibicuruzwa bizinze, byanyujijwe mu iforoma , byashushanyijweho, byacuzwe cyangwa byatunganijwe, byashyizwe cyangwa bitashyizwe mu bizingo, bifite umubyimba umeze kimwe ku burebure bwabyo bwose, bitajyanye n’inyito z’ibyuma binini birebire , ibito, insinga, ibibati, ibyuma bimeze nk’impapuro, ibipande by’ibyuma, impapuro z’ibyuma, impombo n’ibitembo. Iryo jambo kandi rijyana n’ibicuruzwa byashongeshejwe cyangwa byafatanijwe n’ubushyuhe, bifite intego imwe, biba byaratunganijwe nyuma yo kubikora (bitaba ibyo hakaba hakoreshejwe kubikuraho uduce cyangwa kubigabanyiriza igipimo), bipfa kuba bitafashe imiterere y’ibindi bicuruzwa byo mu bindi byiciro. (c) Insinga Ibicuruzwa bizinze, birambuye, ibishushanyije cyangwa ibicurano, bitari mu bizingo bifite imibyimba isa mu burebure bwabyo buteye nk’uruziga, nk’ishusho y’igi, iy’urukirampende (harimo ni iy’akare), iya mpandeshatu cyangwa iya za poligoni (harimo na “imizenguruko ibwataraye” n’ “inkiramende zahinduriwe intego”, zifite impande ziteganye zimeze nk’umuheto ufoye, izindi mpande ebyiri zikaba zirambuye kandi zifite uburebure bungana). Ibicuruzwa bifite umubyimba w’intego y’urukiramende (harimo na kare), mpande eshatu cyangwa poligone bishobora kuba bifite inguni zihese ku burebure bwazo bwose.. Umubyimba w’ibicuruzwa nk’ibyo bifite intego y’urukiramende (harimo n’urukiramende rwahinduriwe intego), urenga kimwe cya cumi cy’ubugari. (d) ibyuma birambuye binini, amabati, ibipande by’ibyuman’impapuro z’ibyuma Ibicuruzwa bifite umubyimba ubwataraye, (atari ibicuruzwa bishobora guhetwa bivugwa mu gice cya 79.01, ) biteye cyangwa bidateye buziga, bifite ishusho y’urukirampende (atari ishusho ya kare) urebeye ku mubyimba wabyo impande zabyo zigomba kuba zifite imfuruka zihese (harimo “inkiramende zahinduwe” zifite impande ebyiri ziteganye zifite ishusho y’umuheto ufoye, izindi mpande ebyiri zirarambuye, zikaba ziteganye kandi zifite uburebure bungana) zikaba zifite umubyimba imwe zose arizo. - Ibifite ishusho y’urukiramende (harimo na kare) bifite umubyimbautarengeje kimwe cya cumi cy’ubugari - -Ibifite intego yindi atari iy’urukiramende cyangwa kare, bifite igipimo icyo ari cyo cyose, icya ngombwa kikaba ari uko bitaba bifite imiterere y’ibicuruzwa byo mu bindi bice. Icyiciro cya 79.05 kireba ahanini amasahani, amabati, n’ibindi byuma (urugero: renire, impande, ibigenzura, ibitandura, ibifungo, imyashi) kimwe n’ibicuruzwa bifite byatobowe, byahawe imigongo, bisennye cyangwa byasinzwe ikindi kintu, bipfa kuba bidateye nk’ibind bicuruzwa byavuzwe mu bindi bice. Ibicuruzwa bifite imyenge, byaba bizinze cyangwa bitazinze, bifite umubyimba umeze kimwe urimo umwenge umwe wonyine ufungiyemo imbere ku burebure bwabyo bwose bufite ishusho y’umuzenguruko, iy’igi, iy’urukiramende (harimo na kare) , intego z’umutemeri ifite impande zingana cyangwa izindi zifite impande nyinshi zidafite umwihariko uwo ari wo wose ziheteye inyuma, kandi zifite umubyimbaw’inyuma ungana hose. Ibicuruzwa bifite umubyimba ufite ishusho y’urukiramende (harimo na kare) , ishusho ya mpandeshatu y’impande zingana cyangwa poligoni idafite imiterere idasanzwe ifite impande ziheteye inyuma, zifite inguni zihese ku burebure bwabyo bwose, na byo bigomba gufatwa nk’impombo n’amatiyo , keretse umubyimba w’imbere n’uw’inyumabifite ihururo rimwe kandi bifite intego n’icyerekezo b imwe . Impombo n’amatiyo bifite imibyimba ikurikira bigomba kuba bisnnye, bikoteye, bihese , bisobetse, bitoboye, byegeranye, ari binini, bifite intego ya koni, bishobora gushyirwaho ibifashi, ibihambirizo cyangwa amaringi Igisobanuro kijyanye n’aka kiciro. 1.- Muri uyu mutwe aya magambo asobanuwe uko bigenwe aha: (a) Zenke, itavanze n’ibindi Icyuma kirimo zenki ingana na 97.5% (b) Zenke ivanze n'ibindi byuma

303

Subusitanse z’icyuma zirimo ubwiganze bwa zenki hagendewe ku buremere; icyangombwa akaba ari uko ibigize uburemere nibura bw’imwe muri za erema buri hejuru ya 2.5 %. (c) Umukungugu wa zenke Ivumbi rikomoka mu mwuka uturuka mu itunganya rya zenki, rikaba rigizwe n’utubumbe duto tunoze kurusha ifu ikomoka kuri zenki. Nibura 80% by’uburemere bw’utwo tubumbe tunyura mu kayunguruzo gafitte mikorometero 63. Igomba nibura kuba irimo zenki y’icuma iifite uburemere bwa 85%

Icyiciro No.

No. Kode H.S


Ijanisha

79.01 Zenke itaragira ikiyikorwaho. -Zenke itavanze n'ibindi byuma:

7901.11.00 --Zifite ibiro bingana na 99.99% cyangwa birenga bikoze muri zenke kg 0% 7901.12.00 --Zifite ibiro biri munsi ya 99.99% bikoze muri zenke kg 0% 7901.20.00 -Zenke ivanze n'ibindi byuma kg 0%

79.02 7902.00.00 Ibisigazwa n’inzuma bikoze muri zenke. kg 0% 79.03 Umukungugu, amafu n’utubaru bya zenke

7903.10.00 -Umukungugu wa zenke kg 0% 7903.90.00 -Ibindi kg 0%

79.04 7904.00.00 Ibyuma birebire bifite umubyimba muto, imireko n'insinga bikoze muri zenke.

kg 10%

79.05 7905.00.00 Uduhwahwari, udushumi. kg 10% [79.06] 79.07 7907.00.00 Ibindi bicuruzwa bikoze muri zenke. kg 10%

304

Umutwe wa 80

Itini n'ibikoresho biyikozemo

Igisobanuro cyerekeye uyu Mutwe:

1.-Muri uyu mutwe aya magambo asobanuwe uko bigenwe aha:

(a) Ibyuma bimeze nk’imbaho n’ibimeze nk’inkoni

Ibicuruzwa bizinze, birambuye, ibishushanyije cyangwa ibicurano, bitari mu bizingo bifite imibyimba isa mu burebure bwabyo buteye nk’uruziga, nk’ishusho y’igi, iy’urukirampende (harimo ni iy’akare), iya mpandeshatu cyangwa iya za poligoni (harimo na “imizenguruko ibwataraye” n’ “inkiramende zahinduriwe intego”, zifite impande ziteganye zimeze nk’umuheto ufoye, izindi mpande ebyiri zikaba zirambuye kandi zifite uburebure bungana). Ibicuruzwa bifite umubyimba w’intego y’urukiramende (harimo na kare), mpande eshatu cyangwa poligone bishobora kuba bifite inguni zihese ku burebure bwazo bwose. Umubyimba y’ibi bicuruzwa bifite umubyimba w’urukiramende (harimo “urukiramende rwahinduriwe icyerekezo”) urenze kimwe cy’icumi cy’ubugari. Iryo jambo kandi rijyana n’ibicuruzwa byashongeshejwe cyangwa byafatanijwe n’ubushyuhe, bifite intego imwe n’ibipimo bingana, biba byaratunganijwe nyuma yo kubikora (bitaba ibyo hakaba hakoreshejwe kubikuraho uduce cyangwa kubigabanyiriza igipimo), keretse iyo bitafashe imiterere y’ibindi bicuruzwa byo mu bindi byiciro.

(b)Za porofile

Ibicuruzwa bizinze, byanyujijwe mu iforoma , byashushanyijweho, byacuzwe cyangwa byatunganijwe, byashyizwe cyangwa bitashyizwe mu bizingo, bifite umubyimba umeze kimwe ku burebure bwabyo bwose, bitajyanye n’inyito z’ibyuma binini birebire, ibito, insinga, ibibati, ibyuma bimeze nk’impapuro, ibipande by’ibyuma, impapuro z’ibyuma, impombo n’ibitembo. Iryo jambo kandi rijyana n’ibicuruzwa byashongeshejwe cyangwa byafatanijwe n’ubushyuhe, bifite intego imwe n’ibipimo bingana, biba byaratunganijwe nyuma yo kubikora (bitaba ibyo hakaba hakoreshejwe kubikuraho uduce cyangwa kubigabanyiriza igipimo), keretse iyo bitafashe imiterere y’ibindi bicuruzwa byo mu bindi byiciro.

(c) Insinga

Ibicuruzwa bizinze, byanyujijwe mu iforoma, byashushanyijweho cyangwa byacuzwe, bitari mu bizingo, bifite umubyimba ukomeye uteye kimwe ku burebure bwabyo bwose, mu ntego y’uruziga, intego y’igi, intego z’urukiramende (harimo na kare), intego z’umutemeri ifite impande zingana cyangwa izindi zifite impande nyinshi zidafite umwihariko uwo ari wo wose ziheteye inyuma (harimo imizenguruko ibwataraye n’inkiramende zahinduriwe intego zifite impande ebyiri zirebana z’uduheto duheteye inyuma, izindi mpande ebyiri zikaba zirambuye zifite uburebure bungana kandi zibangikanye) . Ibicuruzwa bifite umubyimba w’intego y’urukiramende (harimo na kare) , mpande eshatu cyangwa poligone bishobora kuba bifite inguni zihese ku burebure bwazo bwose. Umubyimba y’ibi bicuruzwa bifite umubyimba w’urukiramende ( harimo “urukiramende rwahinduriwe icyerekezo”) urenze kimwe cy’icumi cy’ubugari

(d) ibyuma birambuye binini, amabati, ibipande by’ibyuman’impapuro z’ibyuma

Ibicuruzwa bifite umubyimba ubwataraye, (atari ibicuruzwa bishobora guhetwa bivugwa mu gice cya 80.01) biteye cyangwa bidateye buziga, bifite ishusho y’urukirampende (atari ishusho ya kare) urebeye ku mubyimba wabyo impande zabyo zigomba kuba zifite imfuruka zihese (harimo “modified rectangles” zifite impande ebyiri ziteganye zifite ishusho y’umuheto ufoye, izindi mpande ebyiri zirarambuye, zikaba ziteganye kandi zifite uburebure bungana) zikaba zifite umubyimba umwe zose arizo.

- Ibifite ishusho y’urukiramende (harimo na kare) bifite umubyimbautarengeje kimwe cya cumi cy’ubugari

- Ibifite intego yindi atari iy’urukiramende cyangwa kare, bifite igipimo icyo ari cyo cyose, icya ngombwa kikaba ari uko bitaba bifite imiterere y’ibicuruzwa byo mu bindi bice.

(e) Amatiyo n’impombo

305

Ibicuruzwa bifite imyenge, byaba bizinze cyangwa bitazinze, bifite umubyimba umeze kimwe urimo umwenge umwe wonyine ufungiyemo imbere ku burebure bwabyo bwose bufite ishusho y’umuzenguruko, iy’igi, iy’urukiramende (harimo na kare) , intego z’umutemeri ifite impande zingana cyangwa izindi zifite impande nyinshi zidafite umwihariko uwo ari wo wose ziheteye inyuma, kandi zifite umubyimbaw’inyuma ungana hose. Ibicuruzwa bifite umubyimba ufite ishusho y’urukiramende (harimo na kare) , ishusho ya mpandeshatu y’impande zingana cyangwa poligoni idafite imiterere idasanzwe ifite impande ziheteye inyuma, zifite inguni zihese ku burebure bwabyo bwose, na byo bigomba gufatwa nk’impombo n’amatiyo , keretse umubyimba w’imbere n’uw’inyumabifite ihururo rimwe kandi bifite intego n’icyerekezo b imwe . Impombo n’amatiyo bifite imibyimba ikurikira bigomba kuba bisnnye, bikoteye, bihese, bisobetse, bitoboye, byegeranye, ari binini, bifite intego ya koni, bishobora gushyirwaho ibifashi, ibihambirizo cyangwa amaringi


1.- Muri uyu mutwe aya magambo asobanuwe uko bigenwe aha:

(a) Itini, itavanze n’ibindi

Icyuma kirimo itini ifite nibura 99% by’uburemere, naho ibindi nka bismuth cyangwa umuringa bikaba bifite uburemere buri hasi yigipimi cagenwe nkuko bigararagara muri tabulo ikurikira.

IMBONERAHAMWE – Ibindi birimo

Erema Kugena ingano ntarengwa ya % mu biro Bi Bisimuti Cu Umuringa

0.10.4

(b) Imvange z’Itini

Subusitance y’icyuma irimo ubwiganze bw’itini mu buremere ugereranije n’izindi erema, icyangombwa akaba ari uko

(i) Igiteranyo cy’uburemere bw’izo erema buba buri hejuru ya 1, cyangwa

(ii) Ibigize uburemere bwa bismuth cyangwa umyringa bungana cyangwa burenga igipimo cyagaragajwe muritabulo ibanziriza iyi ngiyi.

Icyiciro No.

No. Kode H.S


Ijanisha

80.01 Itini itaragira ikiyikorwaho. 8001.10.00 -Itini itavanze n'ibindi byuma kg 0% 8001.20.00 -Imvange z’Itini kg 0%

80.02 8002.00.00 Ibisigazwa n'udupande by'itini kg 0% 80.03 8003.00.00 Ibyuma birebire biteye bukoni, ibyuma birebire kandi

by'umubyimba muto, ibice byakaswe bigahabwa intego n'insinga, byose bikoze mu itini.

kg 10%

[80.04] [80.05] [80.06] 80.07 8007.00.00 Ibindi bikoresho bikoze mu biti kg 10%

306

Umutwe wa 81Ubundi bwoko bw’ibyuma bisanzwe; imvange y’icyuma n’ibumba ; ibikoresho bibikomokaho.

Igisobanuro kijyanye n’aka kiciro. 1.- Igisobanuro 1 cyo mu mutwe wa 74, kigararagaza “biyumba birebire” (bar) n’ibyuma birebire biteye bukoni” (rods), “ibyuma birebire birambuye” (profiles), insinga n’ibyuma bishashe, uduhwahwari, “imishumi na “ibizingo”, ibigomba guhinduka byarangiye, muri uyu mutwe.

Icyiciro No.

8101

No. Kode H.S

8101.10.00

8101.94.00

Igisobanuro cy’uko ibicuruzwa biteye

Tungusitene(wolufaramu) n’ibikoresho biyikozemo hakubiyemo n’ibice byayo-Amafu(puderi)-Ibindi:-- Tungusiteni idatunganyije, harimo ibyuma birebire bifite umubyimba muto biboneka gusa hifashishijwe uburyo bwo kubishyushya (sintering)

Igipimo fatizo

Kg

kg

Ijanisha

0%

0%8101.96.00 --Insinga kg 0% 8101.97.00 --Ibisigazwa n’inzuma kg 0% 8101.99.00 --Ibindi kg 0%

81.02 Molibudenumu n'ibicuruzwa biyikomokaho, harimo n'ibisigazwa n’inzuma.

8102.10.00 -Amafu -Ibindi:

kg 0%

8102.94.00 --Moribideme itaragira ikiyikorwaho harimo ibyuma birebire bifite umubyimba muto biboneka gusa hifashishijwe uburyo bwo kubishyushya (sintering); ibisigazwa n’inzuma

kg 0%

8102.95.00 --Ibyuma binini n’ibito birebire biteye bukoni, Ibindi bitari ibiboneka hifashishijwe uburyo bwo kubishyushya (sintering) gusa, porofiri, uduhwahwari, amabati, udushumi n’utuntu dushashe

kg 0%

8102.96.00 --Insinga kg 0% 8102.97.00 --Ibisigazwa n’inzuma kg 0% 8102.99.00 --Ibindi kg 0%

81.03 Tantalumu n'ibicuruzwa biyikomokaho, harimo n'ibisigazwa n’inzuma.

8103.20.00 -Tantalumu itaragira ikiyikorwaho harimo ibyuma birebire bifite umubyimba muto biboneka gusa hifashishijwe uburyo bwo kubishyushya (sintering); amafu

kg 0%

8103.30.00 -Ibisigazwa by’inzuma kg 0% 8103.90.00 -Ibindi kg 0%

81.04 Manyeziyumu n'ibicuruzwa biyikomokaho, harimo n'ibisigazwa n’inzuma. -Manyeziyumu itaragira ikiyikorwaho:

8104.11.00 --Harimo nibura 99.8% ku buremere bwa manyeziyumu kg 0% 8104.19.00 --Ibindi kg 0% 8104.20.00 -Ibisigazwa by’inzuma kg 0% 8104.30.00 -Ibihere, byashyizwe mu byiciro hakurikijwe uko bingana; amafu kg 0% 8104.90.00 -Ibindi kg 0%

81.05 Imibumbe ya kobarite n’ibindi bicuruzwa bya kobarite biba bitegereje gukorwamo ibindi bintu; kobarite n’ibicuruzwa bindi

307

biyishingiyeho, harimo ibisigazwa n’inzuma. 8105.20.00 -Imibumbe ya kobarite n’ibindi bicuruzwa bya kobarite biba

bitegereje gukorwamo ibindi bintu; kobarite itaratunganywa; amafu kg 0%

8105.30.00 -Ibisigazwa n’inzuma kg 0% 8105.90.00 -Ibindi kg 0%

81.06 8106.00.00 Bisimuti n'ibicuruzwa biyikomokaho, harimo n'ibisigazwa n’inzuma.

kg 0%

81.07 Kadimiyumu n'ibicuruzwa biyikomokaho, harimo n'ibisigazwa n’inzuma.

8107.20.00 -Kadimiyumu idatunganyije; amafu kg 0% 8107.30.00 -Ibisigazwa n’inzuma kg 0% 8107.90.00 -Ibindi kg 0%

81.08 Titane n'ibicuruzwa biyikomokaho, harimo n'ibisigazwa n’inzuma.

8108.20.00 -Titaniyumu itaragira ikiyikorwaho; puderi kg 0% 8108.30.00 -Ibisigazwa n’inzuma kg 0% 8108.90.00 -Ibindi kg 0%

81.09 Zirikoniyumu n'ibicuruzwa biyikomokaho, harimo n'ibisigazwa by’inzuma.

8109.20.00 -Zirikoniyumu itaragira ikiyikorwaho; puderi kg 0% 8109.30.00 -Ibisigazwa n’inzuma kg 0% 8109.90.00 -Ibindi kg 0%

81.10 Antimoni n'ibicuruzwa biyikomokaho, harimo n'ibisigazwa. kg 0% 8110.10.00 -Antimoni itaragira ikiyikorwaho; puderi kg 0% 8110.20.00 -Ibisigazwa n’inzuma kg 0% 8110.90.00 -Ibindi kg 0%

81.11 8111.00.00 Manganeze n’ibicuruzwa biyikomokaho, harimo n’ibisigazwa. kg 0% 81.12 Beririyumu, korome, jerimaniyumu, vanadiyumu, gariyumu,

hafuniyumu, indiyumu, niyobiyumu (korombiyumu), reniyumu na tariyumu, n'ibicuruzwa by'ibi byuma, harimo n'ibisigazwa n’inzuma. -Beririyumu:

8112.12.00 --Puderi itaragira ikiyikorwaho kg 0% 8112.13.00 --Ibisigazwa n’inzuma kg 0% 8112.19.00 --Ibindi kg 0%

-Korome: 8112.21.00 --Puderi itaragira ikiyikorwaho kg 0% 8112.22.00 --Ibisigazwa kg 0% 8112.29.00 --Ibindi kg 0%

-Tariyumu: 8112.51.00 --Puderi itaragira ikiyikorwaho kg 0% 8112.52.00 --Ibisigazwa n’inzuma kg 0% 8112.59.00 --Ibindi

-Ibindi:kg 0%

8112.92.00 --Ibitaragira ikibikorwaho; ibisigazwa ; puderi kg 0% 8112.99.00 --Ibindi kg 0%

81.13 8113.00.00 Inyunge y’icyuma n’ibumba (cermets) n'ibicuruzwa biyikomokaho, harimo n'ibisigazwa n’inzuma.

kg 0%

308

Umutwe wa 82

Ibikoresho n’udukoresho, ibyuma byo mu gikoni, ibiyiko n’amakanya bikozwe mu byuma bisanzwe; ibice byabyo bikozwe mu byuma bisanzwe.


1.- Usibye itara rikoreshwa mu gusudira, umuvuba ugendanwa, insyo zikaragwa, ibikoresho byifashishwa mu gutunganya inzara z’intoki cyangwa z’amano, ibicuruzwa byo mu cyiciro cya 82.09, uyu Mutwe ureba ibikoresho bifite ubugi, ibikoreshwa hifashishijwe imigongo yabyo cyangwa ubuso bwabyo, cyangwa ibindi bice byabyo:

(a) Mu cyuma gisanzwe

(b) ‘Karibire’ z’icyuma cyangwa inyunge y’icyuma n’ibumba

Amabuye y’agaciro cyangwa y’agaciro ku buryo butuzuye (aya kamere, y’udukorano cyangwa ayongereweho ikintu), hifashishijwe ubutare bw’ibanze, metal carbide cyangwa inyunge y’icuma n’ibumba; cyangwa

(d) Ibikoresho byifashishwa mu gusukura ibintu bifite baze y’icyuza, bipfa kuba bifite imenyo atyaye, cyangwa ibindi bisa nabyo, bifite ubutare bw’ibanze, bikaba bigumana kamere yabyo n’umumaro wabyo nyuma yo kubisukuza umuti wabugenewe.

2.- Ibice bya ubutare bw’ibanze by’ibikoresho biri muri uyu mutwe, bigomba gutondekwa hamwe n’ibice byabyo, usibye ibice bitakiri kumwe, kimwe n’ibirindi ku bikoresho bikoreshwa n’intoki ( icyiciro cya 84.66). Nyamara, ibice bifite imimaro itandukanye nkuko byagaragajwe mu gisobanuro 2 cyo muri seksiyo ya XV biri mu bindi byiciro bitari muri uyu Mutwe.

Tondezi zikoresha amashanyarazi cyangwa tondezi z’umusatsi zigomba gutondekwa mug ice cya 85.10

3.- Imishandiko y’ibyuma yo byagaragajwe mug ice cya 82.11 kimwe nibura n’ibicuruzwa byo mug ice cya 82.15 bingana n’ibyo byuma bigomba gutondekwa mug ice cya 82.15.

Icyiciro No.

No. Kode H.S


Ijanisha

82.01 Ibikoresho byo mu ntoki bikurikira: ibitiyo, peri, macaku, amapiki, amasuka, rato; amashoka, n’ibindi nk’ibyo bikoreshwa mu gutema, za sekateri n’ibindi bakoresha mu gukata ibiti; nyirabunya, ibyuma n'ibindi bikoresho bakoresha mu buhinzi busanze, ubuhinzi bw'indabo n’imbuto cyangwa amashyamba.

8201.10.00 -Ibitiyo na peri kg 10% 8201.20.00 -Za macaku kg 10% 8201.30.00 -Igikoresho gisongoye nk’ipiki,amapiki, amasuka na za rato kg 10% 8201.40.00 -Amashoka, imihoro ihese, n’ibindi bikoresho nkabyo byo gutema kg 10% 8201.50.00 -Sekateri, n’ibindi bias zazo bi fashisha mu gukata kimwa n’ibimakasi

(harimo n’ibimakasi byifashiswa mu kogosha ubwoya bw’inyamaswa) kg 10%

8201.60.00 -Ibimakasi bikata uduti duto, ibimakasi bifite amaboko abiri bikoreshwa mu gucyonga uruzitiro, n’ibindi bimakasi bisa nabyo.

kg 10%

8201.90.00 -Ibindi bikoresho bifite amaboko bisa nabyo byifashishwa mu buhinzi, mu busitani, no mu mashyamba

kg 10%

82.02 Urukero rw’intoki, amenyo y’inkero z’ubwoko butandukanye, (harimo izisatura, izikata cyangwa icyiciro cy’icyuma cy’urukerokidafite amenyo.

8202.10.00 -Inkero z’amaboko kg 10% 8202.20.00 -Ubugi bw’inkero zikoze bushumi kg 10%

-icyiciro cy’icyuma cy’urukero cy;uruziga (harimo ibisatura cyangwa

309

Icyiciro No.

No. Kode H.S


Ijanisha

ibikata): 8202.31.00 --Afite icyiciro gikoreshwa gikoze mu cyuma gikajije kg 10% 8202.39.00 --Ibindi, harimo ibyuma bisimbura ibipfuye cyangwa ibishaje kg 10% 8202.40.00 -icyiciro cy’icyuma vy’urukero gikoreshwa n’iminyururu. kg 10%

-Ubundi bugi bw’inkero: 8202.91.00 --Amenyo y’urukero arambuye, akoreshwa mu gukata ibyuma kg 10% 8202.99.00 --Ibindi kg 10%

82.03 Imiseno, imiseno, ipensi (harimo n’izikoreshwa mu gukata) ipensi, ipensi zikoreshwa mu gutunganya imisatsi (tweezers) , ibimakasi binini bikata ibyuma, ibikata amatiyo, amapata, za mutobozi n’ibindi bikoresho bifite ibirindi (amabako) bisa nabyo.

8203.10.00 -Imiseno y'ibyuma cyangwa y'impapuro n'ibindi bikoresho bisa na byo kg 10% 8203.20.00 -Ipensi, (harimo n’izikata ibyuma) , izindi pensi, ipensi zifashishwa mu

gutunganya imisatsi, n’ibindi bikoresho bisa nabyo. kg 10%

8203.30.00 -Ibimakasi binini bikata ibyuma n’ibindi bikoresho by muri ubu bwoko kg 10% 8203.40.00 -Ibikata amatiyo, ibijyana n’amapata, za mutobozi n’ibindi bikoresho bias

nazo. kg 10%

82.04 Imfunguzo zikoreshwa n'intoki n'imfunguzo (harimo imfunguzo za dinamometirike ariko hatarimo imfunguzo za robine); Imfunguzo zikanyaga zishobora guhindurwa, zifite cyangwa zidafite puwanye -Imfunguzo zikoreshwa n'intoki(Amasupana) :

8204.11.00 --Ibyo udashobora kuregera kg 10% 8204.12.00 --Ibyo ushobora kuregera kg 10% 8204.20.00 -Imfunguzo zikanyaga zishobora kuregerwa, zifite cyangwa zidafite imfatiro kg 10%

82.05 Ibikoresho bifite ibirindi (harimo na diyama zikata ibirahure), bitigeze bigira aho bivugwa cyangwa ngo bitondekwe; amatara asudira (blow lamps), ibifashi (vices) n’ibindi bisa nabyo, ibindi bitari inyongera bigenewe kandi bigize ibice by’ibikoresho by’amamashini; amabuye y’umucuzi (anvils), imivuba igendanwa, ityazo rigendanwa rikoreshwa n’amabaoko cyangwa rinyongwa , ririri kumwe n’ibijyanye naryo

8205.10.00 -Ibikoresho bikoreshwa mu gutobora, kudoda no guhonda (gushimangira) . kg 10% 8205.20.00 -Inyundo zisanzwe, inyundo nini (kinubi) . kg 10% 8205.30.00 -Iranda, urukero, za mutobozi n’ibindi bikoresho by’ubu bwoko bikoreshwa

mu gutunganya imbaho kg 10%

8205.40.00 -Za turunovise kg 10% -Ibindi bikoresho bifite imihini (hakubiyemo diyama zikata ibirahure ):

8205.51.00 --Ibikoresho byo mu rugo kg 10% 8205.59.00 --Ibindi kg 10% 8205.60.00 -“blow lamps” kg 10% 8205.70.00 -Ibifashi binyuranye n'ibindi bisa na byo kg 10% 8205.80.00 -Amabuye y’umucuzi (anvils), imivuba igendanwa, ityazo rigendanwa

rikoreshwa n’amaboko cyangwa rinyongwa n’amaguru, riri kumwe n’ibijyanye naryo

kg 10%

8205.90.00 -Ibicuruzwa biri kumwe byavuzwe haruguru mu duce tubiri cyangwa turenga

kg 10%

82.06 8206.00.00 Ibikoresho bivugwa mu bice bibiri cyangwa birenze mu byiciro 82.02 kugera kuri 82.05, byashyizwe mu mapaki hagamijwe kubidandaza.

kg 10%

82.07 Ibikoresho bikoreshwa n’amaboko bishobora kuba bya koreshwa bisimbasimburana, byaba bikoreshwa n’izindi ngufu cyangwa bitazikoresha, cyangwa cyangwa za mashini kabuhariwe (urugero,

310

Icyiciro No.

No. Kode H.S


Ijanisha

gutsindagira, gushira ibimenyetso ahantu, kurundarunda, guhondahonda, kudoda, gutobora, gucukura, gupfundura, gusya, gukaraga) harimo na ‘dies’ zifashishwa mu gushushanya no gucukura intare cyangwa gucukura mu butaka. -Ibikoresho byifashishwa mu gutobora urutare (amabuye) , cyangwa ibyifashishwa mu gutobora ubutaka:

8207.13.00 --Afite icyiciro gikoreshwa gikoze mu nyunge y’icuma n’ibumba (cermets) kg 10% 8207.19.00 --Ibindi, harimo ibyuma bisimbura ibipfuye cyangwa ibishaje kg 10% 8207.20.00 -Ibikoresho byifashishwa mu gushushanya ku byuma cyangwa guhetaheta

ibyumakg 10%

8207.30.00 -Ibikoresho byo gukanda, gushyira ibirango ku mpapuro cyangwa gutobora kg 10% 8207.40.00 -Ibikoresho byifashishwa mu guhonda/gushimangira cyangwa kudoda kg 10% 8207.50.00 -Za mutobozi zindi atari izitobora urutare/amabuye kg 10% 8207.60.00 -Ibikoresho bikoreshwa mu gutobora cyangwa gufungura kg 10% 8207.70.00 -Ibikoresho byifashishwa mu guhondahonda kg 10% 8207.80.00 -Ibikoresho byifashishwa mu gukaraga (turning). kg 10% 8207.90.00 -Ibindi bikoresho bishobora gukora bisimburana kg 10%

82.08 Ibyuma n’ibindi bice by’ibikoresho bikata (blades) , by’amamashini cyangwa by’ibikoresho bya mekaniki

8208.10.00 -Ibyifashishwa mu gutunganya ibyuma kg 10% 8208.20.00 -Ibyifashishwa mu gutunganya imbaho kg 10% 8208.30.00 -Ibikoresho byifashishwa mu kikoni cyangwa ibyifashiswa mu ganda zikora

ibiribwakg 10%

8208.40.00 -Ibikoresho byifashishwa mu buhinzi, mu busitani cyangwa mu mashyamba kg 0% 8208.90.00 -Ibindi kg 10%

82.09 8209.00.00 Plates, sticks, tips na the like for tools, unmounted, of inyunge y'icyuma n'ibumba (cermets) .

kg 10%

82.10 8210.00.00 Imashini zikoreshwa intoki, zipima ibiro 10 cyangwa munsi ya byo, zikoreshwa mu gutegura, gutunganya no kugabura ibiribwa cyangwa ibinyobwa.

kg 10%

82.11 Ibyuma bityaye, bifite cyangwa bidafite amenyo nk'ay'urukero (ushyizemo n'ibyo gukata amashami y'uduti), bitari ibivugwa mu gice nomero 82.08, n'ibindi byuma bityaye bifitanye isano.

8211.10.00 -Ibikoresho bitandukanye byashizwe hamwe-Ibindi:

u 10%

8211.91.00 --Ibyuma byo kumeza bifite ibice bikata bifatanye n’icyuma u 10% 8211.92.00 --Ibindi byuma byo kumeza bifite ibice bikata bifatanye n’icyuma u 10% 8211.93.00 --Ibyuma bifite ibice byabyo bikata biri bidafatanye nabyo. u 10% 8211.94.00 --Ibice bikata bikoze mu cyuma kg 10% 8211.95.00 --Ibirindi bifite ubutare bw’ibanze (metal) kg 10%

82.12 Za tondezi n’ibice byazo bikata (harimo na inzembe za tondezi…..) 8212.10.00 -Inzembe u 25% 8212.20.00 - Ubugi bw’inzembe, harimo ibipande by’ubugi bw’inzembe by’uduce

tureture u 10%

8212.90.00 -Ibindi bice kg 10% 82.13 8213.00.00 Za makasi, za makasi zikoreshwa n’abadoda imyenda n’izindi makasi

ndetse n’ibice by’ibikoresho bikata byavuzwe haruguru. kg 10%

82.14 Ubundi bwoko bw’ibicuruzwa by'ibyuma (ingero: ibyo kogoshesha imisatsi, iby'ababazi cyangwa byo mu gikoni, udushoka n'ibyuma byo gukatakata inyama, ibyuma byo gukata impapuro) ; ibyo guca inzara

311

Icyiciro No.

No. Kode H.S


Ijanisha

z'intoki n'iz'amano (harimo n'udukubisho tw'inzara). 8214.10.00 -Ibyuma bikata impapuro, ibifungura amabaruwa, ibiharagata, ibyifashishwa

mu guconga amakaramu y’ibiti, n’ibindi bice bikata nk’ibyo kg 10%

8214.20.00 -Umushandiko w’ibikoresho byifashishwa mu guitunganya inzara z’intoki n’izibirenge (harimo n’ibyifashishwa mu guconga/gusena inzara) .

kg 25%

8214.90.00 -Ibindi kg 25% 82.15 Ibiyiko, amakanya, imidaho, udukoresho dukura urukoko ku mata,

udukoresho two guherezaho za gato, ibyuma byo gukata amafi, ibyuma byo gusiga amavuta ku migati, udukoresho two kwihereza isukari, n'ibindi bikoresho nk'ibyo byo mu gikoni cyangwa se ku meza.

8215.10.00 -Imishandiko y’ibicuruzwa bitandukanye birimo nibura igicuruzwa kimwa gisize (gifite kushe) y’ibuye ry’agaciro.

kg 10%

8215.20.00 -Imishandiko yindi y’ibicuruzwa bitandukanye-Ibindi:

kg 10%

8215.91.00 --Igicuruzwa gisinze (gifite kushe) ‘ibuye ry’agaciro kg 10% 8215.99.00 --Ibindi kg 10%

312

UMUTWE WA 83Ibikoresho binyuranye bikozwe mu byuma bisanzwe.

Ibisobanuro byerekeye uyu Mutwe. 1.- Ku mpamvu z’uyu mutwe, ibice by’icuma cya baze, bigomba gutondekwa n’ibicuruzwa bijyana nabyo. Nyamara, ibicuruzwa bikoze mu cyuma cyangwa icyuma gikajije byo mu mitwe ya 73.12, 73.15, 73.17, 73.18 cyangwa 73.20, cyangwa se ibindi bicuruzwa biteye nkabyo bifite baze y’icuma, ( kuva ku mutwe wa 74 kugera ku mutwe wa 76 no kuva ku mutwe wa 78 kugera ku mutwe wa 81) ntaho bihuriye n’ibicuruzwa byo muri uyu mutwe. 2.- Ku mpavu z’icyiciro cya 83.02, ijambo “castors” risobanura ibintu bifite diyametire ( harimo, aho biringombwa, amapine) bitarengeje 75mm cyngwa se ibifite umurambararo (harimo, aho biringombwa, amapine afite hejuru ya mm 75; umubyimba w’amapine cyangwa ibiziga upfa kuba ujyanye nabyo kandi utarengeje mm30.

Icyiciro No.

No. Kode H.S


Ijanisha

83.01 Ingufuri n’amaserire (bifite imfunguzo cyangwa bikoreshwa n’amashanyarazi), bikoze mu cyuma n’ibindi nk’ibyo bikoreshwa mu gufunga ibintu byavuzwe haruguru, bikozwe mu cyuma-Ingufuri:

8301.10.10 ---Bidateranyije kg 10% 8301.10.90 ---Ibindi kg 25%

-Amaserire y'ubwoko bukoreshwa ku mamodoka: 8301.20.10 ---Bidateranyije kg 10% 8301.20.90 ---Ibindi kg 25%

-Amaserire y’ubwoko bukoreshwa bikoresho byo munzu byimukanwa : 8301.30.10 -Bidateranyije kg 10% 8301.30.90 -Ibindi kg 25%

-Andi maserire na za veru (bikoreshwa bugufuri): 8301.40.10 ---Bidateranyije kg 10% 8301.40.90 ---Ibindi kg 25% 8301.50.00 -Ibifungo biteye nk’iby’imikandara (clasps) n’amakadiri ariho bene ibyo

bifungo, byifitemo utuntu dufungana kg 25%

8301.60.00 -Ibice kg 10% 8301.70.00 -Imfunguzo zitangwa zitandukanye kg 25%

83.02 Ubutare bw’ibanze , ibikoresho bicomekwaho n’ibindi bicuruzwa biteye kimwe biberanye n’ibikoresho byo munzu byimukanywa, inzugi, amadaraja, amadirisha, amarido, karisori, ibikoresho bikoze mu ruhu, ibisanduku by’ibiti, utwo bamanikaho ingofero, ibiringiti n’ibindi biteye kimwe, ‘kasitoro’, zifite ubutare bw’ibanze, inzugi ziri otomatike zifite ubutare bw’ibanze .

8302.10.00 -Amapata y’ubwoko bwose kg 10% 8302.20.00 - udupine dushyirwa ku bikoresho bimwe na bimwe(castors) kg 10% 8302.30.00 -Ibindi bikoresho bifungiye ahantu, ibyimukanwa n’ibindi biteye nkabyo

biberanye n’ibintabiziga bifite moteri. kg 10%

-Ibindi bikoresho bifungiye ahantu, ibikoresho byimukanwa n’ibindi biteye nkabyo:

8302.41.00 --Ibikoresho biberanye n’inyubako zitandukanye kg 10% 8302.42.00 --Ibindi, biberanye n’ibikoresho byimukanwa byo mu nzu kg 10% 8302.49.00 --Ibindi kg 10%

313

Icyiciro No.

No. Kode H.S


Ijanisha

8302.50.00 -Etajeri babikamo ingofero, utwuma tumanikwaho ingofero n’ibindi bikoresho bitimukanwa biteye nka byo

kg 25%

8302.60.00 -Inzugi zikinga zikifungura kg 25% 83.03 8303.00.00 Imitamenwa ifubitswe n’ibiyirinda bikomeye, ibibogisi n’inzugi

by’imitamenywa (bikomeye cyane), n’utubati dukomeye tubikwamo imitamenywa, ibisanduku bikomeye bikoze mu cyuma byagenewe kubikwamo amafaranga n’ibibikwamo impapuro zibanga n’ibindi biteye nkabyo bifite ubutare bw’ibanze.

kg 25%

83.04 8304.00.00 Akabati ko kubikamo inyandiko, akabati ko kubikamo amakarita, agapulato bashiramo impapuro ku meza, agapulato bashyiramo amakaramu, kasha ikoreshwa mu biro n’ibindi bikoresho byo mu biro cyangwa kuri reception bisa nabyo, bifite ubutare bw’ibanze, ibindi bikoresho atari ibyimùukanwa byavuzwe mu mutwe wa 94.03

kg 25%

83.05 Za karaseri zishirwamo impapuro, za pense zifata impapuro n’ibindi bikoresho byo mu biro nk’ibyo bikoze mu butare bw’ibanze, agarafeze mu dushumi (urugero, bikoreshwa mu biro, imyenda ishyirwa ku ntebe z’imifariso, ibifunikwamo) bifite ubutare bw’ibanze

8305.10.00 -Mekanisume yagenewe gufatanya impapuro ziri zonyine na za Karaseri kg 10% 8305.20.00 -Utwuma bafatanyisha impapuro kg 10% 8305.90.00 -Ibindi, harimo ibyuma bisimbura ibipfuye cyangwa ibishaje(ibice) kg 10%

83.06 Inzogera, ibide n’ibindi biteye nkabyo, bidakoresha umuriro, bifita ubutare bw’ibanze ; amashusho y’ibibumbano n’indi mitako, amafoto, ibishushanyo, n’ibindi bifite inengo nkabyo, bifite ubutare bw’ibanze, indorerwamo zifite baze

8306.10.00 -Inzogera, ibide n’ibindi biteye nkabyo nabyo kg 25% -Amashusho n'indi mitako:

8306.21.00 --Igicuruzwa gisizwe (gifite kushe) ibuye ry’agaciro kg 25% 8306.29.00 --Ibindi kg 25% 8306.30.00 - Amakadere y’amafoto,y’ ibishushanyo cyangwa ibindi bisa nkayo;

indorerwamo kg 25%

83.07 Amatiyo adebagana akozwe mu butare bw’ibanze, afite cyangwa adafite ibiyakoreshwaho

8307.10.00 -Bikoze mu cyuma cyangwa icyuma gikajije kg 10% 8307.90.00 -Bikoze mu ubutare bw’ibanze kg 10%

83.08 Porutemanto, intoboro, intoboro banyuzamo amarase, n’ibindi biteye nkabyo, bifite ubutare bw’ibanze, bijyanye no kuboha, ibyambarwa ku birenge, amasakoshi, ibyifashishwa mu ngendo, cyangwa ibindi bicuruzwa, za rivet ziteye nk’amamompo cyangwa zifite amashami abiri, afite ubutare bw’ibanze, ibitanda na n’udutako dushirwa ku myenda, bifite ubutare bw’ibanze .

8308.10.00 -Ingobe, imyenge minini n'imito yo kwinjizamo ibyuma kg 10% 8308.20.00 -Amarive ateye nk’impombo cyangwa afiye udushami tubiri kg 10% 8308.90.00 -Ibindi, harimo ibyuma bisimbura ibipfuye cyangwa ibishaje kg 10%

83.09 Imifuniko n’ibipfundikizo (harimo imifuniko y’amacupa nk’aya fanta, imifuniko y’amacupa nk’aya divayi, imifuniko basukisha), ibipfundikizo by’amacupa anyuranye, ibipfundikizo bifite za firiyeri, ibifyundiko byomekwa ku bintu bifunga, ibintu bafatisha ku bindi bintu bifunga n’ibindi bikoreshwa mu gufunga ibinti bikozwe mu butare bw’ibanze.

8309.10.00 -Imifuniko y’amacupa kg SI

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Icyiciro No.

No. Kode H.S


Ijanisha

8309.90.00 -Ibindi kg 25% 83.10 8310.00.00 Ibyapa, pulaki, ibyapa biriho umwirondoro, n'ibindi bisa na byo,

imibare, inyuguti n'ibindi bimenyetso, havuyemo ibivugwa mu gice cya 94.05.

kg 25%

83.11 Insinga, amatiyo, amasahani, ama elekitorode, n’ibindi bicuruzwa bifite imiterer nkabyo, bifite ubutare bw’ibanze cyangwa

8311.10.00 - Eregitorode zisizweho ibyuma rusange, bikoreshwa mu gusudira kg 10% 8311.20.00 -Imikwege ikozwe mu mabuye rusange, ikoreshwa mu gusudira kg 10% 8311.30.00 -Ibikoresho n'insinga bifunitse bikoze mu byuma bisanzwe, byo gusudira

batwika cyangwa gusudira bakoresheje ibishashi.kg 10%

8311.90.00 -Ibindi kg 10%

315

ICYICIRO CYA XVIIBIMASHINI BYA RUTURA N’IBIKORESHO BIKORA BUMASHINI; IBIKORESHO BIKORESHWA

N’AMASHANYARAZI NIBICE BYABYO; INFATAMAJWI N’INTUBURAJWI, INFATAMAJWI N’INTUBURAJWI ZA TEREVIZIYO, NIBICE N’INYUNGANIZI ZABYO

Ibisobanuro byerekeye iki Gice1.- Iki Gice ntikireba: (a) Imushumi/imunyururu yizunguruka (conveyor) , ikoze muri palasitiki, yagaragajwe mu mutwe wa 39, cyangwa ikoze muri kawucu ikajije (mug ice cya 40.10) , cyangwa ibindi bicuruzwa biteye kimwe bikoreshwa n’amamamashini cyangwa se ibikoresho/amamamashini ari mekanike cyangwa akoresha umuriri bikomoka kuri kawucu ikajije atari kawucu ikomeye (icyiciro cya 40.16) (a) Ibicuruzwa byo mu ruhu rwa nogejwe cyangwa byo mu ruhu rwavuguruwe (icyiciro cya 42.05) cyangwa uruhu rw’ibyoya kamere (icyiciro cya 43.03), by’ubwoko bukoreshwa mu mamashini cyangwa mu bikoresho/imashini za mekaniki cyangwa izindi zifashishwa mu tekiniki zinyuranye. (c) Ibidongi, ibindongi binini,”cops”, imitemeri, ‘cores”, ibindongi by’insinga, cyangwa ibindi bintu biteye nkabyo, bikoze mu bintu bitandukanye (urugero, Umutwe wa 39, 40, 44 cyangwa 48 cyangwa Igice cya XV); (b) Amakarita afite utwenge ya ‘Jacqard” cyangwa izindi mashini biteye kimwe, (urugero, Umutwe wa 39 cyangwa 48 cyangwa Igice cya XV) (e) Imishumi cyangwa iminyururu y’izunguruka ikoze mu bitambaro (icyiciro cya 59.10) cyangwa ibindi bicuruzwa bikoze mu bitambaro bikoreshwa muri tekiniki (icyiciro cya 59.11); (f) Amabuye y’agaciro cyangwa amabuye y’agaciro ku buryo butuzuye (kamere, y’amiganano cyangwa yavuguruwe mu yashaje) yo mu byiciro bya 71.02 kugera gice cya 71.04 cyangwa ibicuruzwa bikomoka kuri ayo mabuye byagaragajwe cyiciro cya 71.16 keretse safiri (sapphires) idafite montire na diyama igenewe ‘styli’ (icyiciro cya 85.22); (g) Ibice bikoreshwa muri rusange, nk’uko byasobanuwe mu gika cya 2 cyo mu gice cya XV, cy’ibyuma (Igice cya XV) cyangwa ibicuruzwa bisa na byo bya parasitiki; (h) Itiyo ikoreshwa mu gucukura ikijyakuzimu (icyiciro 73.04); (ij) Ibikandara birebire bikoze mu tsinga z’icyuma cyangwa mu mishumi (icyiciro ya XV); (k) Ibicuruzwa bivugwa mu mutwe wa 82 cyangwa 83; (l) Ibicuruzwa bibarizwa mu Cyiciro cya XVII; Ibicuruzwa byo mu mutwe wa 90; (n) Amasaha manini bomeka ku nkuta, amasaha yambarwa ku kuboko, n’ibindi bicuruzwa byo mu Mutwe wa 91; (o) Ibikoresho bisimbasimburanywa bisimbasimburanwa byo mu mutwe wa 82.07 cyangwa uburoso bucomekwa ku mashini (icyiciro cya 96.03), ibindi bikoresho bisimbasimburanywa bifite umumaro umwe bigomba gutondekwa hakurikijwe inkomoko y’ibikoze ibice byabyo bikora imirimo inyuranye (urugero Imitwe ya 40, 42, 43, 45 cyangwa 59 icyiciro cya 68.04 cyangwa 69.09) ; (p) Ibicuruzwa byo mu mutwe wa 95; cyangwa (q) Imashini yandika, cyangwa ibindi biteye kimwe bifite umushumi wa riba, yaba iri cyangwa itari ku bidongi cyangwa muri karutushi (bitondetswe hakurikijwe ibikoresho bikozemo, cyangwa ibice 96.12 cyangwa bifite wino cyangwa bishobora kubabyakoreshwa mu kwandika) . 2.- Ibigengwa n’igisobanuro cya 1 muri iki cyiciro, igisobanuro cya 1 cyo mu Mutwe wa 84 hamwe n’igisobanuro cya 1 mu Mutwe wa 85, ibice by’amamashini ( atari ibice byagaragajwe mu mutwe wa 84.84, 85.44, 85.45, 85.46 cyangwa 85.47) bigomba gutondekwa hakurikijwe amabwiriza akurikira: (a) Ibice bicuruzwa biri mu bice ibyo ari byo byose byo mu mutwe wa 84 cyangwa uwa 85 (usibye ibyo mu mitwe ya 84.09, 84.31, 84.48, 84.66, 84.73, 84.87, 85.03, 85.22, 85.29, 85.38 na85.48) bigomba gutondekwa mu bice bijyana; (b) Ibindi bice, bikorana gusa n’imashini runaka yihaiye, cyangwa se n’amamashini atandukanye ari mug ice kimwe, (harimo n’imashini zo mu mutwe wa 84.79 cyangwa 85.43) bigomba gutondekwa n’imashini bijyana cyangwa mu bice bya 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 cyangwa 85.38 nkuko bikwiye Ariko, ibice bishobora gukorana n’ibicuruzwa byo mu bice bya 85.17 and 85.25 kugeza ku gice cya 85.28 bigomba gutondekwa mu mutwe wa 85.17;

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( c ) Ibindi bice byose bigomba gutondekwa mu bice bya 84.09, 84.31, 84.48, 84.66, 84.73, 85.03, 85.22, 85.29 cyangwa 85.38 nkuko bikwiye; bitaba ibyo, bigatondekwa mug ice cya 84.87 cyangwa 85.48 3.- Keretse hari ukundi bisobanurwa bitewe n'aho rikoreshejwe, amamashini agizwe n’ibice bitandukanye bigeze kuri kimwe cyangwa birenga bihurizwa hamwe bigakora imashini cyangwa amamashini yuzuye afite imimaro ibiri cyangwa indi mimaro yuzuzanya zigomba gutondekwa nkaho ari imashini imwe ikora umurimo runaka w’ingenzi. 4.- Iyo imashini (harimo n’amamashini yahurijwe hamwe) igizwe n’ibice byigenga (byaba bitandukanye cyangwa bihurijwe hamwe/bifatanye hakoreshejwe uburyo bwo gucomeka, gukoresha ibyuma bihuza moteri n’ibindi byuma, gukoresha insinga z’amashanyarazi n’ ubundi buryo) ku mpamvu zo gutuma habaho kuzuzanya kw’ibyuma nkuko byagaragaje muri kimwe mu bice byo mu mutwe wa 84 cyangwa UMUTWE wa 85, byose hamwe bigomba gutondekwa mu gice cy’iberanye nuwo mumaro. 5.- Ku mpamvu z’ibi byitonderwa, ijambo “mashine” risobanura imashini iyo ariyo yose, “ibimashini bya rutura’, “uruganda”, “ibikoresho”, “apareye” “igikoresho” byakomojweho mu mutwe wa 84 cyangwa wa 85.

317

Umutwe wa 84Inganda zibyara ingufu za kirimbuzi, ibikono byo mu nganda, imashini n’ibikoresho bijyana na byo; ibice byabyo.

Ibisobanuro byerekeye uyu Mutwe. 1.- Uyu mutwe ntureba: (a) Insyo, amatyazo cyangwa ibindi bikoresho byo mu Mutwe wa 68; (b) Amamashini cyangwa ibikoresho/za apreye bitandukanye (urugero nk’ amapompo) bikoze mu ibumba cyangwa ibice by’ibumba by’amamashini cyangwa za apareye zikoze mu bintu ibyo aribyo byose (Umutwe wa 69); (c) Laboratwari y’ibirahure (icyiciro cya 70.17) ; amamashini, amapareye cyangwa ibindi bicuruzwa bikoreshwa muri tekiniki cyangwa ibice byavuzwe, by’ibirahure (umutwe wa 70.19 cyangwa 70.20) (d) Ibicuruzwa bivugwa mu gice cya 73.21 cyangwa 73.22 cyangwa ibicuruzwa bisa n’ibyo by’ubutare shingiro (Umutwe wa 74 kugera ku wa 76 cyangwa 78 kugeza ku wa 81); (e) Amamashini akubura (vacuum cleaners) yagaragajwe mug ice cya 85.08 Ibikoresho byo mu rugo bikoresha amashanyatrazi cyangwa bidakoresha amashanyarazi byo mug ice cya 85.09, za kamera/apareye/ibyuma bifotora (bifata mamashusho) bya dijitare zagaragajwe mu mutwe wa 85.25; cyangwa (g) Utumashini dukubura tudafite moteri dukoreshwa n’intoki, (umutwe wa 96.03) 2.- Ibigengwa n’ikorwa ry’igisobanuro cya 3 mu cyiciro cya XVI n’ibigengwa n’igisobanuro cya 9 cy’uyu MUTWE, amamashini cyangwa za “apareye’ zihuye n’ibigaragazwa muri kimwe mu bice cyangwa birenga uhereye ku gice cya 84.01 kugera kuri 84.24, cyangwa umutwe wa 84.86 , kimwe n’ibigaragazwa mu gice cya 84.25 kugera ku gice cya 84.80 agomba gutondekwa mug ice biberanya cy’itsinda ryagaragajwe mbere cyangwa bibaye ngombwa agatondekwa mug ice cya 84.86, ntabwo agomba gutondekwa mug ice cya nyuma. Icyiciro cya 84.19 ntabwo gitondetswemo (a) Kwinaza, imashini zo kurarira magi cyangwa zo guturaga magi (icyiciro 84.36); (b) Imashini zo kwinika imbuto (icyiciro cya 84.37); (c) Ibikoresho byifashishwa mu gukamura ibisheke (umutwe wa 84.38); (d) Amamashini akoreshwa mu gushyushya indodo zivamo imyenda, ibicuruzwa bikozwe mu bitambaro (icyiciro cya 84.51); cyangwa (e) Amamashini cyangwa ibimashini bya rutura bigenewe gukoreshwa mu buryo bwa mekaniki, ihinduka ry’ubushyuhe, nubwo byaba ari ngombwa, riza ari nkinyunganizi Icyiciro 84.22 ntikireba: (a) Ibyarahani bikoreshwa mu masakoshi n’ibindi biteye nankayo (ibice bya 84.52); cyangwa (b) amamashini akoreshwa mu biro yo mu mutwe wa 84.72 Icyiciro 84.24 ntikireba: Imashini zicapa zikoresha zikoresha uburyo bwa ink-jet (icyiciro cya 84.43). 3.- Ibyuma by’imashini bishinzwe gukora ikintu icyo aricyo cyose gihuye n’ibigaragazwa mug ice cya 84.56 kimwe n’ibigaragazwa mum u gice cya 84.57, 84.58, 84.59, 84.60, 84.61, 84.64 cyangwa mug ice cya 84.65 bigomba gutondekwa mu gice cya 84.56. 4.- Icyiciro cya 84.57 kirebana gusa n’ibyuma by’imashini bitunganya icyuma (metal) , ibindi atari za turu (lathes) harimo na “turning center”) , zishobora gukorasha imashini nyinshi zitandukanye icyarimwe: (a) Hacomekwa cyangwa hacomokorwa ibyuma muri magazine cyangwa ahandi bitewe n’imiterere y’imashini byose bigakorwa mu buryo bwa otomatiki (ihuriro ry’amamashini). (b) Gukoreshereza icyarimwe cyangwa mu gusimba simburanywa imitwe y’ibyuma icyometse ahantu hamwe mu buryo bwa otomatiki (amamashini yunganirana, izikorera ahantu hamwe); cyangwa (c) Iherererekanyamirimo rikozwe n’amatsinda y’ imitwe itandukanye y’ibyuma (amamashini akora ibintu bitandukanye) 5.- (A) ku mpamvu z’icyiciro cya 84.71, ijambo “Imashini nsesenguramakuru nyakwikoresha” (automatic data processing machines) risobanura amamashini afite ubushobozi bwo: (i) Kubika za porogaramu zifasha mu gukora imirimo itandukanye, cyangwa za porogaramu, na “data” za ngombwa mu gutuma porogaramu zikora (ii) Kuziporogarama hakurikijwe ibyifuzo by’uzikoresha; (iii) Gukora imibare yagenwe n’uyikoresha, kandi

318

(iv) Kwikorera, muntu atabigizemo uruhare, za porogaramu zizifasha guhindura ibyo zikora, ibyo bigakorwa nta mugihe akazi gakomeza. (B) Imashini nsesenguramakuru nyakwikoresha zishobora kuba zifite za sisiteme ziri mu mamamashini atandukanye. (C) ibigengwa n’bika bya (D) na (E) bikurikira, inite ni icyiciro kiri otomatike cya sisiteme gishinzwe gutunganya “data” iyo cyahuye n’ibibikurkira: (i) ni ikintu gikoreshwa gusa mu gutunganya ”amakuru” mu buryo bwa nyakwikoresha. (ii) Ishobora guhuzwa na inite santarali (central processing unity) mu buryo buziguye cyangwa ikanyuzwa muzindi inite; kandi (iii) Ifite ubushobozi bwo kwakira no kohereza “amakurufatizo” mu buryo (za kode cyangwa za sinyale) zakoreshwa na sisiteme. Za inite zitandukanye z’imashini otomatiki zitunganya “data” zigomba gutondekwa mu gicecya 84.71 Nyama, mwandikisho, X-Y yifashishwa mu guhuza ibice byifashiswa mu kwinjiza inyandiko muri mudasobwa na za inite zigenewe kubika iyandiko ibyo bikaba byuzuza ibirebwa n’igika cya ( C ) (ii) na ( C ) (iii) haruguru, bigomba gutondekwa nka inite zo mu gice cya 84.71 (D) Icyiciro cya 84.71 ntabwo gishyirwamo ibi bikurikira iyo bitari kumwe, nubwo byaba byjuje ibisabwa byagaragajwe mu cyitonderwa cya5 (C) hejuru: (i) Impurimante, fotokopiyeze, imashini za fagisi, zaba ziri kumwe cyangwa zitari kumwe (ii) Ibikoresho by’itumatumana cyangwa inyakiramajwi, amashusho cyangwa izindi “amakurufatizo”, kimwe n’ibindi bikoresho by’itumanaho byaba bikoresha cyangwa bidakoresha insinga ( urugero nk’ibikoreshwa ahantu hafite intera ntoya cyangwa ndende) (iii) Indangururamajwi na mikorofone; (iv) Kamera za tereviziyo, kamera dijitari na kamera zifata amashusho n’amajwi bya videwo. (v) Ingaragazamashusho na porojegiteri, zitarimo ibikoresho byifashishwa mu kwakira amashusho ya tereviziyo (E) amamashini afite cyangwa akora ari kumwe n’imashini ya otomatiki itunganya “data” kandi ikora imirimo itandukanye yihariye usibye gutunganya “data” agomba gutondekwa mu gice kiberanye n’imirimo yabyo, bitaba ibyo, bigatondekwa mu byiciro by’umugereka 6.- Icyiciro cya 84.82 kireba muri rusange imibumbe y’icyuma gikajije, gifite ikigero cyo hasi cyangwa cyo hejuru cya zadiyametire kidadatandukanye na diyametire fatizo hejuru ya 1% cyangwa hejuru ya mm 0.05, uko cyaba kiri hasi kose Indi mibumbe y’icyuma gikajije igomba gutondekwa mu bice bya 73.26 7.- Imashini ifite imimaro irenze umwe, kubera impamvu z’ikora ry’urutonde, igomba gufatwa nkaho umumaro wayo wibanze ariwo mumaro wayo gusa. Ibigengwa n’igisobanuro cya 2 cyo muri uyu mutwe n’igisobanuro cya 3 cyo mu cyiciro cya XVI, imashini ifite umumaro utagaragajwe mugice icyo aricyo cyose cyangwa se idafite umumaro nyamukuru, cyeretse hari ubundi buryo byagenze, igomba gutondekwa mu mutwe wa 84.79. Icyiciro cya 84.79 kireba kandi amamashini akora imigozi cyangwa amakabule (urugero, “standing”, imshini zigoronzora cyangwa zikora amakabule) akomoka ku nsinga z’icyuma (metal) , indondo zivamo ibitambaro cyangwa ibindi bikoresho bikomoka ku ruvange rw’ibyo bintu. 8.- Ku mpamvu z’icyiciro cya 84.70, ijambo “ingano njyamufuka” (pocket-size) risobanura imashini zifite ingano itarengeje mm 170x mm 100 x mm 45. 9.- (A) Igisobanuro 8 (a) na 8 (b) by’umutwe wa 85 kirebana n’ibijyanye n’amagambo “semi conductor divices” na “electronic integrated circuits”, nkuko bikoreshwa muri icyi cyitonderwa no mu cyiciro cya 84.86. Nyamara, ku mpamvu z’iki cyitonderwa no ku mpamvu z’icyiciro cya 84.86, amagambo “semi conductor devices” asobanura photosensitive semiconductor devices na light emitting diodes (B) ku mpamvu z’ibi byitonderwa ni izo mu mutwe wa 84.86, amagambo “ikorwa ry’ibibaho bashiraho inyandiko, (‘manufacture of flat panel displays”) asobanura gukora ibibaho birambuye . Ntabwo ireba ibicuruzwa mva Ruganda by’ibirahuri cyangwa ihuza cyangwa utubaho duhurizwaho insinga cyangwa ihuza ibindi bikoresho bya elekitoroniki mu “panel” irambuye. Ijambo “flat panel display” ntabwo rireba tekinoloji ya reyo katodike (cathodic ray technology) ( C ) icyiciro cya 84.86 kireba kandi amamashini cyangwa ibikoresho bikoreshwa gusa mu: (i) Ikorwa cyangwa isana rya za masike na “reticles”. (ii) Aterateranya rya za somocondikiteri cyangwa sirikuwi entegire ya amashanyarazi, na (iii) Iterura, igura n’igurisha, ipakira n’ipakurura, rya za bule, ‘wafers’, semiconductor devices, s sirikuwi entegire n’ibibaho byo gushiraho inyendiko. (D) ibigengwa n’igisobanuro cya 1 mu cyiciro cya XVI n’igisobanuro cya 1 umutwe wa 84, amamashini n’ibikoresho byujuje ibyangombwa byagaragajwe mug ice cya 84.86 zigomba gutondekwa muri icyo gice gusa.


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1.- Ku bijyanye n’akiciro ka 8471.49, ijambo “sisitemu” risobanura Imashini nsesenguramakuru nyakwikoresha, izo mashini zikaba zifite inite zujuje ibyangombwa biteganywa mu Gisobanuro cya 5 (B) cyerekeye Umutwe wa 84, zikaba kandi zifite inite santarali, imwe yinjiza amadone ( urugero, mwandikisho cyangwa sikaneri) n’indi isohora amadone (urugero, igice bareberaho cyangwa mucapyi). 2.- Akiciro ka 8482.40 kareba gusa za rulo ziteye nka sirendire zifite umurambararo wa mm5 kandi zikagira uburebure bukubye inshuro eshatu umurambararo. Ahahera ha “rollers” hashobora kuba hateye buziga.

Icyiciro No.

No. Kode H.S


Ijanisha

84.01 Za reyakiteri za nikereyeri, erema zitanga ingufu, (za karitushe) , zitashizwemo urumuri, kubera reyakiteri za nikereyeri; amamashini n’ibokoresho kubera ‘isotopic separation’

8401.10.00 -Reyakiteri za nikileyeri kg 0% 8401.20.00 -Imashine zagaragajwe mbere n’ibikoresho bya ‘isotopic separation’,

n’ibice.kg 100%

8401.30.00 -Ibintu bigize igitanga ingufu (cartridges), kitagira urumuri kg 0% 8401.40.00 -Ibice bya reyakiteri za nikileyeri kg 0%

84.02 Ibyuma bigenewe gucanirwamo amazi (Za shodiyeri) zitanga umwu ka ushyushe (atari za Atari ibyuma by’imbere bishyushya bifite kandi ubushobozi bwo gutanga inkufu ziringaniye z’umwuka ushyushye wo mu mazi) ; za shodiyeri zifite ubushobozi buhambaye. -Za shodiyeri zitanga imyuka ishyushe:

8402.11.00 --Impombo zinyuzwamo amzi ashyushye zifite ubushobozi bwo gutanga umwuka ushyushye uri hejuru ya t 45 kuri buri saha.

kg 0%

8402.12.00 --Impombo zinyuzwamo amzi ashyushye zifite ubushobozi bwo gutanga umwuka ushyushye utarengeje ya t 45 kuri buri saha.

kg 0%

8402.19.00 --Izindi shodiyeri, harimo n’izinyabubiri kg 0% 8402.20.00 -Shodiyeri zifite ubushobozi buhambaye kg 0% 8402.90.00 -Ibice kg 0%

84.03 “central heating boilers” zindi atari izo mu gice cya 84.02 8403.10.00 -Ibyuma bigenewe gucanirwamo amazi (Za shodiyeri) kg 0% 8403.90.00 -Ibice kg 0%

84.04 Inganda nyunganizi zifite ibyuma bishyushya amazi (shodiyeri) byavuzwe mu gice cya 84.02 cyangwa 84.03 (urugero: “ibirondereza” (economizers), super-heater”, akayayura urukoko (sooth remover) , “gas recoverers”) , za kondesanteri z’umwuka ushyushye, n’izindi inite zitanga ingufu zikomoka ku mwuka

8404.10.00 -Inganda nyunganizi zifite ibyuma bishyushya amazi byavuzwe mug ice cya 84.02 cyangwa 84.03

kg 0%

8404.20.00 -Kondesanteri z’imyuka ishyushye cyangwa izindi inite zitanga ingufu z’imyuka

kg 0%

8404.90.00 -Ibice kg 0% 84.05 Imashini zitanga gazi ikomoka ku mazi, zaba zifite cyangwa zidafiye

ibice byazo bigenewe gusukura, amamashini ya gazi ya asetilene ni zindi masini zikoreshwa mu byamazi, zaba zifite cyangwa zidafite ibice byazo bigenewe gusukura.

8405.10.00 -Imashini zitanga gazi ikomoka ku mazi, zaba zifite cyangwa zidafiye ibice byazo bigenewe gusukura, amamashini ya gazi ya asetilene ni zindi masini zikoreshwa mu byamazi, zaba zifite cyangwa zidafite ibice byazo bigenewe gusukura

kg 0%

8405.90.00 -Ibice kg 0% 84.06 Za turubine zitanga umwuka ushyushya n’ubundi bwoko bwa turubine

320

Icyiciro No.

No. Kode H.S


Ijanisha

butanga amazi 8406.10.00 -Za turubine zisunika amazi u 0%

-Izindi turubine: 8406.81.00 --Zitanga ingufu zirenze kW 40 u 0% 8406.82.00 --Zitanga ingufu zitarenze W 40 u 0% 8406.90.00 -Ibice kg 0%

84.07 Moteri zakishwa ikibatsi (Spark-ignition) cyangwa izifite pisito ikongeza ibintu byikaraga imbere yayo (rotary internal combustion).

8407.10.00 -Moteri z’Indege u 0% -Amamamashini asunika amazi y’iyanja:

8407.21.00 --Moteri zishyirwa ku bwato u 0% 8407.29.00 --Ibindi u 10%

-Amamoteri afite za pisito zunganirana akoreshwa mu gusunikaibinyabiziga byo mu mutwe wa 87:

8407.31.00 --Ingufu za sirendere zitarengeje cc 50 u 10% 8407.32.00 --Bifite moteri ya pisito zihererekanya ingufu zitwika amavuta ifite ingufu

za sirendere zirengeje cc 50 ariko zitarengeje cc 250 u 10%

8407.33.00 --Bifite moteri ya pisito zihererekanya ingufu zitwika amavuta ifite ingufu za sirendere zirengeje cc 250 ariko zitarengeje cc 1,000 cc

u 10%

8407.34.00 --Bifite moteri ya pisito zihererekanya ingufu zitwika amavuta ifite ingufu za sirendere zirengeje 1.000 cc

u 10%

--Izindi moteri: 8407.90.10 ---Izikoreshwa mu nganda, mu buhinzi, mu gukwirakwiza amazi, izo

gutunganya imyanda iva mungo, izo kuyobora imyandau 0%

gutwara amazi mu migende 8407.90.90 ---Ibindi u 10%

84.08 Moteri za pisito zikaragwa n'ibicanwa byakira muri zo bikongejwe no kubitsindagira (moteri za diyezeli cyangwa izitari diyezeli byuzuye.)

8408.10.00 -Amamamashini asunika amazi y’iyanja u 0% 8408.20.00 -Moteri zikoreshwa mu gusunika ibinyabiziga byavuzwe mu Mutwe wa 87

-Izindiu 10%

8408.90.10 --Izikoreshwa mu nganda, mu buhinzi, mu gukwirakwiza amazi, izo gutunganya imyanda iva mungo, izo kuyobora imyanda

u 0%

8408.90.90 --Ibindi u 10% 84.09 Ibice bibereye gukoreshwa gusa na za moteri zavuzwe mu bice bya 84.07

cyangwa 84.08 kg 10%

8409.10.00 -Kuri moteri z'indege kg 10%-Ikindi:

8409.91.00 --Ibibereye gukoreshwa gusa cyangwa cyane cyane kuri moteri za pisito zakishwa ikibatsi munda yazo

kg 10%

8409.99.00 --Ibindi kg 10% 84.10 Turubine za hidirolike, amapine akaragwa n'amazi (amapine ya

hidirolike) na za regilateri zifitanye isano nazo -Turubine za hidiroliki n'amapine akarangwa namazi (amapine ya hidiroliki):

8410.11.00 --Zifite ingufu zirenze kW 1,000 u 0% 8410.12.00 --Zitanga ingufu zirenze kW 1,000 ariko zitarenze kW 10,000 u 0% 8410.13.00 --Zitanga ingufu zirenze kW 10,000 u 0% 8410.90.00 -Ibice , hakubiyemo regilateri kg 0%

84.11 Za turubojeti, za turboporopela n'izindi turubine zitanga gazi. -Turubojeti:

321

Icyiciro No.

No. Kode H.S


Ijanisha

8411.11.00 --Zifite ingufu zitarengeje KN 25 u 0% 8411.12.00 --Zifite ingufu zirengeje KN 25 u 0%

-Ibisunika turubo: 8411.21.00 --Zifite ingufu zitarenze kW 1,100 u 0% 8411.22.00 --Zifite ingufu zirenze kW 1,100 u 0%

-Izindi turubine za gaze: 8411.81.00 --Zifite ingufu zitarenze kW 5,000 u 0% 8411.82.00 --Zifite ingufu zirenze kW 5,000 u 0%

-Ibice: 8411.91.00 --Bya « turbo-jets » cyangwa « turbo-propellers » kg 0% 8411.99.00 --Ibindi kg 0%

84.12 Izindi moteri zisanzwe na moteri zindi 8412.10.00 -Moteri za reyagisiyo zindi zitari “turubojeti” u 0%

-Za moteri zikoresha ingufu z'amazi 8412.21.00 --Za silendire u 0% 8412.29.00 --Ibindi u 0%

-Za moteri zikoresha imyuka: 8412.31.00 --Za silendire u 0% 8412.39.00 --Ibindi u 0% 8412.80.00 -Ibindi u 0% 8412.90.00 -Ibice kg 0%

84.13 Imiyoboro y'ibitemba, yaba ikwiranye cyangwa idakwiranye n'ibikoresho bifashisha mu gupima, elevateri z'ibitemba. -Imiyoboro iberanya cyangwa yakozwe ku girango ikwirwe n'ibikoresho bifashisha mu gupima:

8413.11.00 --Imiyoboro inyurwamo na lisansi/mazutu cyangwa amavuta yo koroshya, biboneka ku masitasiyo ya esanse cyangwa mu magaraji.

u 10%

8413.19.00 --Ibindi u 10% 8413.20.00 -Imiyoboro ikoreshwa n'intoki , ibindi bitari ibivugwa mu gace ka 8413.11

cyangwa 8413.19 u 0%

8413.30.00 -Imiyoboro ya esanse/mazutu ni iy'amavuta yoroshya cyangwa imiyoboro inyurwamo amzi byose bigenewe gukorana na za pisito z'imbere muri moteri.

u 10%

8413.40.00 -Imiyoboro ya beto u 0% 8413.50.00 -Indi miyoboro y'urujya n'uruza u 0% 8413.60.00 -Indi miyoboro igizwe n'ibintu byikaraga umujyo umwe u 0% 8413.70.00 -Indi miyoboro yizunguza u 0%

-Indi miyoboro, za elevateri z'ibitemba: 8413.81.00 --Imiyoboro u 0% 8413.82.00 --Elevateri z'ibitemba u 0% 8413.91.00 --Y'amapombo kg 0% 8413.92.00 --Bya elevateri z'ibitemba kg 0%

84.14 Amapombo y’umwuka komporoseri z'umwuka cyangwa gaze na za vantilateri, ibifashi bya vantilateri, byaba bkwiranye cyangwa bidakwiranye na za filitire.

8414.10.00 -Amapombo y’umwuka u 10% 8414.20.00 -Amapombo akoreshwa intoki cyangwa ibirenge u 10% 8414.30.00 -komporoseri z’ubwoko bukoreshwa mu bikoresho bikonjesha u 10% 8414.40.00 -Za komporoseri z'umwuka zomekwa kuri shasi kugira ngo zikurure u 10%

-Udutangamuyaga (za vantilateri): 8414.51.00 --Vantirateri zo ku meza, zishyirwa hasi, ku nkuta, ku madirishya, ku idari

cyangwa ku gisenge, zifite moteri y'ingufu zitarengeje W 125 u 25%

322

Icyiciro No.

No. Kode H.S


Ijanisha

8414.59.00 --Ibindi u 25% 8414.60.00 -Za kapishe zifite uruhande rutambite rutarengeje cm 120 u 25% 8414.80.00 -Ibindi u 25% 8414.90.00 -Ibice kg 10%

84.15 Za kilimatizeri, zifite za vatarateli n’ibice bigenga ubushyuhe n’ubukonje, harimo na za vantilateri zikoreshwa na moteri na za erema zihindura ubushyuhe n’ubukonje, harimo n’imashini zihora zitanga ubukonje.

8415.10.00 -Amadirishya cyangwa ibindi byose bishyirwa mu nkuta, byujuje ibya ngombwa byose uko bifatanye cyangwa “bigiye bitandukanye”

u 25%

8415.20.00 -Z'ubwoko bukoreshwa ku binyabiziga bya moto u 25% -Harimo na inite igenewe gukonjesha na valuve igenewe guhinduranya ubushyuhe (amapombo akoresha ubushyuhe):

u 25%

8415.82.00 --Ibindi, birimo ikintu gikonjesha u 25% 8415.83.00 --Kitarimo ikintu gikonjesha u 25% 8415.90.00 -Ibice kg 10%

84.16 Ibyuma bitwika amavuta adafashe, afashe cyangwa gazi ikoreshwa mu mafuru; ibyuma bicunga umuriro wo mu ifuru, harimo udutanda dukoreshwa n’imashini, ibyuma bivanaho ivu n’izindi mashini bimeze kimwe.

8416.10.00 -Ibyuma bitwika amavuta acanwa adafashe kg 0% 8416.20.00 -Ibindi byuma bitwika ibicanwa, harimo ibyuma bitwika ibicanwa

bikomatanye n'ibyuma bicunga umuriro wo mu ifuru, harimo n'udutanda twabyo, ibyuma bivanaho ivu n'izindi mashini bimeze kimwe.

kg 0%

8416.90.00 -Ibice kg 0% 84.17 Amafuru n'amashyiga akoreshwa mu nganda no muri za raboratwari,

harimo imashini zitwika imyanda n’ibindi bisigazwa zidakoresha amashanyarazi.

8417.10.00 -Amafuru n'amashyiga akoreshwa mu gutwika, gushongesha, cyangwa ubundi buryo bwo gutunganya amabuye y'agaciro, pirite cyangwa ibyuma.

u 0%

8417.20.00 -Amafuru akoreshwa mu guteka imigati no gukora ibisuguti u 0% 8417.80.00 -Ibindi u 0% 8417.90.00 -Ibice kg 0%

84.18 Za firigo, ibyuma bikonjesha n’ibindi bikoresho bikonjesha, bikoresha umuriro n’ibindi; amapompi y’umuriro atari imashini zizana ubuhehere zivugwa mu cyiciro cya 84.15.

8418.10.00 -Za firigo, ibyuma bikonjesha, bifite imiryango y’inyuma itandukanye u 25% -Ibyuma bikonjesha, nk’ibikoreshwa mu ngo:

8418.21.00 --Byo mu bwoka bw’ibikamura u 25% 8418.29.00 --Ibindi u 25% 8418.30.00 -Ibyuma bikonjesha bimeze nk'ibisanduku, bifite ubushobozi butarengeje litiro

800u 25%

8418.40.00 -Ibyuma bikonjesha biterekwa bihagaritse, bitarengeje litiro 900 u 25% 8418.50.00 -Ibindi bikoresho byo munzu (ibisanduku, utubati, za etageri zishyirwamo

ibintu bashaka ko bijya ahagaragara, udusanduku n'ibindi ) bikoreshwa mu kubika no kwerekana ibintu, birimo ibyuma bikonjesha

u 10%

-Ibindi bikoresho birimo za firigo cyangwa ibyuma bikonjesha; amapombe y’umuriro: --Amapombe akoreshwa mu gushyushya no gukonjesha mu nzu atari imashini zituma mu nzu hahehera zivugwa mu cyiciro cya 84.15

8418.61.10 ---Bikoreshwa mu ikaragiro ry'amata cyangwa mu burobyi u 0%

323

Icyiciro No.

No. Kode H.S


Ijanisha

8418.61.20 ---Igenewe gukoreshwa mu nganda u 0% 8418.61.90 ---Ibindi

--Ibindi:u 25%

8418.69.10 ---Bikoreshwa mu ikaragiro ry’amata cyangwa mu burobyi kg 0% 8418.69.20 ---Igenewe gukoreshwa mu nganda kg 0% 8418.69.90 ---Ibindi kg 25%

-Ibice: 8418.91.00 --Ibikoresho byo munzu byimukanwa bigenewe kwakira ibikoresho bikonjesha

cyangwa bihindura ubutitakg 10%

8418.99.00 --Ibindi kg 10% 84.19 Amamashini, ibikoresho cyangwa ibikoresho bya raboratwari, byaba

bishyushywa cyangwa bidashyushywa n'umuriro w'amashanyarazi (hatarimo amafuru, kwiziniyeri n'ibindi bikoresho by'umutwe wa 85.14), ku kwita ku bikoresho hagendewe kuri gahunda y'imikorere yo guhindura ubushyuhe nko gucana, guteka, guteka inyama mu mavuta, kuyungurura amazi, kugurora, kwica mikorobe, guteka ibiryo ngo mikorobe zipfe, kubiza amazi, kumisha, guhindura amazi umwuka, amazi ahindurwamo umwuka, guhindura umwuka mo amazi cyangwa gukonjesha, ikindi kitari amamashini cyangwa ibikoresho by'ubwoko bukoreshwa mu rugo, ibikoresho bishyushya amazi ako kanya cyangwa biyabika, bidakoresha amashyanyarazi. -Ibishyushya amazi ako kanya cyangwa biyabika, bidakoresha amashanyarazi:

8419.11.00 --Ibishyushya amazi ako kanya bikoresha gazi u 0% 8419.19.00 --Ibindi u 0% 8419.20.00 -Ibikoresho byica mikorobe byo kwa muganga, mu ibagiro cyangwa muri

raboratwariu 0%

-Imashini zumisha: 8419.31.00 --Umusaruro ukomoka ku buhinzi u 0% 8419.32.00 --Ku mbaho, impapuro, igitsima gikorwamo impapuro, cyangwa ibikarito u 0% 8419.39.00 --Ibindi u 0% 8419.40.00 -Ibikoresho biyungurura amazi cyangwa biyaha umurongo u 0% 8419.50.00 -Ibipimofatizo byo guhinduranya ubushyuhe u 0% 8419.60.00 -Amamashini ahindura gazi mo amazi cyangwa izindi gazi u 0%

-Izindi mashini, ibikoresho: 8419.81.00 --Mu gukora ibinyobwa bishyushye cyangwa guteka cyangwa guteka ibiryo u 0% 8419.89.00 --Ibindi u 0% 8419.90.00 --Ibice kg 0%

84.20 Imashini zinoza impapuro cyangwa imyenda zibitsindagira ku kintu kigenda (calander), zindi zitari izikoreshwa ku byuma cyangwa ibirahuri na sirendere zabyo.

8420.10.00 -Imashini zinoza impapuro cyangwa imyenda zibitsindagira ku kintu kigenda (calander)-Ibindi:

u 0%

8420.91.00 --Sirendere kg 0% 8420.99.00 --Ibindi kg 0%

84.21 Imashini zizunguruka zikavana amazi mu kintu (centrifuge), harimo izumutsa; imashini ziyungurura cyangwa zivanaho imyanda, zikoreshwa ku bisukika cyangwa kuri gaze. -Imashini zizunguruka zikavana amazi mu kintu (centrifuge), harimo izumutsa :

8421.11.00 --Imashini zivana amavuta mu bintu u 0%

324

Icyiciro No.

No. Kode H.S


Ijanisha

8421.12.00 --Imashini zumutsa imyenda u 10% 8421.19.00 --Ibindi u 10%

-Imashini ziyungurura cyangwa zisukura ibintu na apareye zikoreshwa ku bisukika:

8421.21.00 --Byo kuyungurura cyangwa gusukura amazi u 0% 8421.22.00 --Byo kuyungurura cyangwa gusukura ibinyobwa bindi bitari amazi u 0% 8421.23.00 --Za firitiri z’amavuta cyangwa risansi za moteri zikoreshwa na buji u 10% 8421.29.00 --Ibindi u 10%

-Imashini na za apareye ziyungurura cyangwa zisukura zikoreshwa kuri gazi: 8421.31.00 --Za firitiri z’umwuka winjira za moteri zikoreshwa na buji u 10% 8421.39.00 --Ibindi

-Ibindi:u 10%

8421.91.00 --By' imashini zizunguruka zikavana amazi mu kintu (centrifuge), harimo imashini zumutsa imyenda

kg 10%

8421.99.00 --Ibindi kg 10% 84.22 Imashini zoza ibyombo; imashini zihanagura cyangwa zumisha amacupa

cyangwa ibindi bishyirwamo ibintu; imashini zisuka ibintu mu macupa, mu tujerekani, mu dusanduku, mu dufuka cyangwa ibindi bishyirwamo ibintu, zibifunga, zibishyiraho udufuniko cyangwa zomekaho udupapuro twanditseho, imashini zishyira imifuniko ku macupa, ku makarabiya, ku dutembo no ku bindi bintu bishyirwamo ibintu bimeze kimwe; imashini zipakira cyangwa zifunika ibintu (harimo imashini zifunika zikoresha ubushyuhe butwika); imashini zishyira umwuka mu binyobwa. -Imashini zoza ibyombo:

8422.11.00 --Zikoreshwa mu ngo u 25% 8422.19.00 --Ibindi u 0% 8422.20.00 -Imashini zikoreshwa mu guhanagura cyangwa kumutsa amacupa cyangwa

ibindi bishyirwamo ibintu u 0%

8422.30.00 -Imashini zikoreshwa mu gusuka ibintu mu macupa, mu tujerekani, mu dusanduku, mudufuka cyangwa ibindi bibishyirwamo ibintu, mu kubifunga, mu gushyiraho ikirango cyangwa komekaho udupapuro twanditseho, imashini zikoreshwa mu gushyira imifuniko ku macupa, ku makarabiya, ku ducupa no ku bindi bishyirwamo ibintu, imashini zikoreshwa mu gushyira umwuka mu binyobwa.

u 0%

8422.40.00 -Izindi mashini zikoreshwa mu gupakira cyangwa mu gufunika ibintu (harimo izifunika hakoreshejwe ubushyuhe butwika)

u 0%

8422.90.00 -Ibice kg 10% 84.23 Imashini zipima uburemere (hatarimo iminzani ishobora gupima

ibirocyangwa 5 cyangwa hasi yabyo), harimo imashini zibara cyangwa zigenzura zikoresha amabuye; amoko yose y'amabuye akoreshwa ku minzani n'imashini zipima.

8423.10.00 -Iminzani ipima abantu, harimo n'ipima abana; iminzani ikoreshwa mu ngo u 10% 8423.20.00 -Iminzani ipima uburemere bw’ibintu bicungwa cyangwa bisunikwa u 0% 8423.30.00 -Iminzani ipima uburemere budahinduka n'ikura uburemere bwagenwe ku

kintu ikabushyira mu gafuka cyangwa mu kintu gishyirwamo ibintu , harimo iminzani ikoreshwa mu gupima ibigega

u 0%

-Indi minzani: 8423.81.00 --Ipima uburemere butarenze kg 30 u 10% 8423.82.00 --Ipima uburemere burenze kg 30 ariko butarenze kg 5,000 u 0% 8423.89.00 --Ibindi u 10% 8423.90.00 -Amabuye y’iminzani y’ubwoko bwose; ibice by’ibimashini bapimisha kg 10%

325

Icyiciro No.

No. Kode H.S


Ijanisha

84.24 Imashini (zaba zikoreshwa cyangwa zidakoreshwa n’intoki) zikoreshwa mu gutera, kuminjagira cyangwa kunyanyagiza amazi cyangwa ifu; za kizinywamwoto, zaba zirimo ibikoresho cyangwa bitarimo; utumashini dukandwa tugasohora amazi n’utundi tumashini bimeze kimwe; utumashini dutera umwuka ushyushye cyangwa umucanga n’utundi tumashini bimeze kimwe.

8424.10.00 -Za kizimyamwoto, zirimo ibikoresho cyangwa bitarimo u 0% 8424.20.00 -Utumashini bakanda tugasohora amazi n’utundi tumashini bimeze kimwe u 0% 8424.30.00 -Utumashini dusohora umwuka ushyushye cyangwa umucanga n’utundi dutera

ibintu bimeze kimwe-Izindi mashini:

u 0%

8424.81.00 --Ibijyanye n’ubuhinzi busanzwe cyangwa ubuhinzi bw’indabo u 0% 8424.89.00 --Ibindi u 0% 8424.90.00 -Ibice kg 10%

84.25 Imashini zikoreshwa mu guterura ibiremereye atari imashini ziterura ibintu biremeye zibyereza; za tereyi, za kapisita, n'amajeki. -Imashini zikoreshwa mu guterura ibiremereye atari imashini ziterura ibintu biremereye z’ubwoko bukoreshwa mu guterura ibinyabiziga:

8425.11.00 --Izikoresha moteri ikoreshwa n’amashanyarazi u 10% 8425.19.00 --Ibindi u 10%

-Izindi tereyi; za kapisita: 8425.31.00 --Izikoresha moteri ikoreshwa n’amashanyarazi u 10% 8425.39.00 --Ibindi u 10%

-Amajeki; amamashini akoreshwa mu guterura ibiremereye nk’aterura ibinyabiziga:

8425.41.00 --Imashini zirimo amajeki nk’izikoreshwa mu magaraje u 10% 8425.42.00 --Andi majeki n'imashini ziterura ibiremereye za idororike u 10% 8425.49.00 --Ibindi u 10%

84.26 Imashini zipakira ikanapakurura amato (derricks), ibyuma birebire abubatsi bakoresha biterura ibiremereye (cranes), harimo ibikoresha imigozi ikomeye, ibyuma biterura bishobora kwimurwa, amamashini aterura ibintu akabyambukiranya abivana hamwe abijyana ahandi, utumodoka twa ruteruzi two gukora imirimo inyuranye duteyeho n'amamashini yo guterura maremare ashobora kwerekezwa mu mpande zose (cranes) . -Ubwoko bunyuranye bw'imashini ziterura, zizamura, zikora nk'ibiraro, amamashini aterura ibintu akabyambukiranya abivana hamwe abijyana ahandi:

8426.11.00 --Amamashini afashe ku byuma biyashyigikiye yikorera ibintu biremereye u 0% 8426.12.00 --Ibikoresho mwikorezi ku mapine n'amamashini aterura ibintu

akabyambukiranya abivana hamwe abijyana ahandiu 0%

8426.19.00 --Ibindi u 0% 8426.20.00 -Amamashini akoreshwa mu kuzamura ibikoresho ku miturirwa u 0% 8426.30.00 -Muteruzi igira ikintu kimeze mk'inkingi ishigikiyeho (pedestal jib cranes) u 0%

-Ibindi bimashini bya rutura byifitemo ingufu zibitwara: 8426.41.00 --Ku mapine u 0% 8426.49.00 --Ibindi u 0%

-Izindi mashini: 8426.91.00 --Zagenewe gushyigikirwa ku modoka zigenda mu mihanda u 0% 8426.99.00 --Ibindi u 0%

84.27 Amakamyo afite amenyo ateruza (forklift trucks); andi makamyo aterura akoreshwa mu bwubatsi yifiteho ibikoresho bizamura cyangwa bipakira.

326

Icyiciro No.

No. Kode H.S


Ijanisha

8427.10.00 --Amakamyo yifitemo ingufu ziyatwara zikomora kuri moteri u 0% 8427.20.00 --Andi makamyo yifitemo ingufu ziyatwara u 0% 8427.90.00 --Andi makamyo u 0%

84.28 Izindi mashini zose zo guterura, izo gufata, izo gupakira no gupakurura (ingero nka za asanseri, amadarajy a agenda, imashini zo mu nganda zitwara ibintu ku minyururu, imodoka zigendera mu kirere ku nsinga).

8428.10.00 -Asanseri n'udutebo tuzamura ibintu u 0% 8428.20.00 -Ibizamura ibintu n'ibibitwara bifite amapine u 0%

-Ibindi bikomeza kuzamura no gutwara ibicuruzwa cyangwa ibikoresho: 8428.31.00 --Ibindi byakorewe by'umwihariko gutwara ibintu munsi y'ubutaka u 0% 8428.32.00 --Ibindi, biteye nk'indobo u 0% 8428.33.00 --Ibindi, biteye nk'umukandara u 0% 8428.39.00 --Ibindi u 0% 8428.40.00 -Amabara akoresha umuriro n’ibindi bagenderaho biyega u 0% 8428.60.00 -Za tareferiki, asanseri bicaramo, bagenderamo kuri siki; ibikoreshwa mu

gukurura imashini zikoresha imigozi u 100%

8428.90.00 -Izindi mashini u 0% 84.29 Za kateripirari zitwara, karigita zihinga ziberamye, izisena,

iziringanyiza, imashini ziyora ibintu, izicukura, izipakira, izitsindagira ibintu n’izitsindagira imihanda. -Za kateripirari na za karigita zihinga ziberamye:

8429.11.00 --Imashini zica inzira u 0% 8429.19.00 --Ibindi u 0% 8429.20.00 -Imashini zisena n’iziringanyiza u 0% 8429.30.00 -Ibiharatuzi (scappers) u 0% 8429.40.00 -Imashini zitsindagira ibintu n’izitsindagira imihanda u 0%

-Imashini zitiyura, izicukura n’izipakira: 8429.51.00 --Izipakirira imbere u 0% 8429.52.00 --Imashini zifite ikintu kizenguruka cyo mu bwoko bwa 3600 u 0% 8429.59.00 --Ibindi u 0%

84.30 Andi mamashini yo kuvana ibintu ahantu bijyanwa ahandi, aringaniza, akora ahaberamye, aharagata, acukura, arunda, atsindagira, avana mu butaka, cyangwa gutobora, byose bijyanye n'ibyerekeye ubutaka, ibirombe, cyangwa amabuye y'agaciro; amamashini akuraho n'ajyana ibirundo, acukura amasimbi (urubura) n'ayigizayo.

8430.10.00 -Izisunika ibintu biremereye n’izibirandura mu butaka u 0% 8430.20.00 -Izihinga ahari urubura n’izirukuraho u 0%

-Imashini zikata nyiramugengeri cyangwa amabuye hamwe n’izica imihanda munsi y’ubutaka:

8430.31.00 --Izitwara u 0% 8430.39.00 --Ibindi u 0%

-Ibindi bimashini bya rutura bicukura cyangwa byinjira ikuzimu: 8430.41.00 --Izitwara u 0% 8430.49.00 --Ibindi u 0% 8430.50.00 -Ibindi bimashini bya rutura byifitemo ingufu zibitwara u 0%

--Ibindi bimashini bya rutura bitifitemo ingufu zibitwara: 8430.61.00 --Imashini zitsindagira cyangwa zikomeza u 0% 8430.69.00 --Ibindi u 0%

84.31 Ibice bigenewe gukoreshwa gusa cyangwa cyane cyane n'imashini zo mu mutwe wa 84.25 kugeza 84.30.

8431.10.00 -Z'imashini zivugwa mu mutwe wa 84.25 kg 10%

327

Icyiciro No.

No. Kode H.S


Ijanisha

8431.20.00 -Z'imashini zivugwa mu mutwe wa 84.27 kg 10% -Z'imashini zivugwa mu mutwe wa 84.28:

8431.31.00 --Z'asanseri, udutebo tuzamura ibintu cyangwa amayesikariye kg 10% 8431.39.00 --Ibindi kg 10%

-Z'ibishini bivugwa mu byiciro bya 84.26, 84.29 cyangwa 84.30: 8431.41.00 --Indobo, ibitiyo, ibitiyo byikoresha n'ibifashi kg 10% 8431.42.00 --Ibisuka bya burudozeri cyangwa bya angeredozeri kg 10% 8431.43.00 --Ibice by'imashini zicukura n'izicengera ikuzimu zitondetswe mu gace

kungirije ka 8430.41 cyangwa 8430.49kg 10%

8431.49.00 --Ibindi kg 10% 84.32 Imashini z'ubuhinzi, z'ubuhinzi bw'imbuto imboga cyangwa imashini

z'amashyamba zikoreshwa mu gutunganya ubutaka cyangwa guhinga, gutunganya ubusitani, cyangwa ibibuga by'umupira.

8432.10.00 -Majagu: u 0% -Ibisuka, ikinyamasuka, inkonzo, imashini n'amasuka byo kubagara:

8432.21.00 --Ibikoresho bimanyura ibinonko ahahinze (Disc harrows) u 0% 8432.29.00 --Ibindi u 0% 8432.30.00 -Imashini zitera intabire, zitera ibihingwa u 0% 8432.40.00 -Imashini zikwirakwiza ifumbire u 0% 8432.80.00 -Izindi mashini u 0% 8432.90.00 -Ibice kg 0%

84.33 Imashini zisarura, zihura, harimo izisasira imyaka cyangwa izifunika ibimaze gukorwa; imashini zikata ibyatsi cyangwa zikata ibyatsi byo guha amatungo; imashini zitunganya ahahinzwe, zitoranya cyangwa zigashyira mu byiciro amagi, imbuto cyangwa ibindi byavuye mu buhinzi, atari imashini zivugwa mu mutwe wa 84.37. -Imashini ziringaniza akanyatsi, ubusitani n’ibibuga bikinirwaho:

8433.11.00 --Izikoresha ikintu gikata kizenguruka ku kintu gitambitse u 25% 8433.19.00 --Ibindi u 25% 8433.20.00 -Izindi mashini zikata utunyatsi n'ibindi ibintu, zifite imitambiko y'imashini

ikatau 0%

8433.30.00 -Izindi mashini zikoreshwa mu kwahira ibyatsi bigaburirwa amatungo u 0% 8433.40.00 -Imashini zihambira ibishogoshogo cyangwa ibyatsi, harimo n’izikorera

zihambira ibyatsi (pick-up balers)u 0%

-Izindi mashini zisarura; imashini zihura: 8433.51.00 --Izisarura zikanahura u 0% 8433.52.00 --Izindi mashini zihura u 0% 8433.53.00 --Imashini zisaruza ibinyabijumba u 0% 8433.59.00 --Ibindi u 0% 8433.60.00 -Imashini zihanagura, zitoranya cyangwa zipanga amagi, imbuto cyangwa

ibindi bikomoka ku buhinzi u 0%

8433.90.00 -Ibice kg 0% 84.34 Imashini zikama n’izikoreshwa mu makaragiro y’amata.

8434.10.00 -Imashini zikama u 0% 8434.20.00 -Imashini zikoreshwa mu makaragiro y’amata u 0% 8434.90.00 -Ibice kg 0%

84.35 Izikamura, izisya n’izindi mashini zikoreshwa mu gukora divayi, imitobe ikoze mu mbuto n’ibindi binyobwa bimeze kimwe.

8435.10.00 Imashini u 0% 8435.90.00 Ibice kg 0%

84.36 Izindi mashini zikoreshwa mu buhinzi busanzwe, mu buhinzi

328

Icyiciro No.

No. Kode H.S


Ijanisha

bw’indabyo, mu gufata neza amashyamba, mu bworozi bw’inkoko cyangwa inzuki, harimo pepiniyeni zikoresha imashini cyangwa ibikoresho bishyushya; imashini zibundikira imishwi n’izirarira amagi.

8436.10.00 -Imashini zitegura ibiryo binyuranye bigaburirwa amatungo u 0% -Imashini zikoreshwa mu bworozi bw’inkoko; izibundikira imishwi n’izirarira amagi:

8436.21.00 --Imashini zibundikira imishwi n’izirarira amagi u 0% 8436.29.00 --Ibindi u 0% 8436.80.00 -Izindi mashini

-Ibice:u 0%

8436.91.00 --by’imashini zikoreshwa mu bworozi bw’inkoko, mu kubundikira imishwi no mu kurarira amagi

kg 0%

8436.99.00 --Ibindi kg 0% 84.37 Amamashini yo gusukura, kujonjora no gushyira mu byiciro, intete

cyangwa umurama w'imboga; amamashini akoreshwa mu nganda zo gusya cyangwa gutunganya ibinyampeke cyangwa ibinyamisogwe byumye.zitari ubwoko bw'amamashini bukoreshwa mu buhinzi n'ubworozi.

8437.10.00 -Imashini zikoreshwa mu gusukura, mu kurobanura imyaka cyangwa kuvanamo imisogwe yumye

u 0%

8437.80.00 -Izindi mashini u 0% 8437.90.00 -Ibice kg 0%

84.38 Imashini zitigeze zivugwa muri uyu mutwe zikoreshwa mu gutegura ibikoreshwa mu nganda cyangwa mu gukora ibiryo cyangwa ibinyobwa, zitari imashini zikoreshwa mu gukamura cyangwa gutegura amavuta aturuka ku nyamaswa cyangwa ku bimera.

8438.10.00 -Imashini zikoreshwa mu gukora imigati n'izikoreshwa mu gukora makaroni, sipageti n'ibindi bintu bimeze nka byo

u 0%

8438.20.00 -Ibimashini bya rutura bigenewe gukora imigati, kakawo cyangwa shokora u 0% 8438.30.00 -Ibimashini bya rutura bikora isukari u 0% 8438.40.00 -Imashini zikoreshwa mu nzengero u 0% 8438.50.00 -Imashini zikoreshwa mu gutegura inyama cyangwa ibikomoka ku biguruka u 0% 8438.60.00 -Imashini zikoreshwa mu gutegura imbuto, intete cyangwa imboga u 0% 8438.80.00 -Izindi mashini u 0% 8438.90.00 -Ibice kg 0%

84.39 Amamashini yo gukora igitsima mu bishishwa by'ibiti cyangwa yo gukora cyangwa yo kunoza impapuro cyangwa ibikarito.

8439.10.00 -Imashini zikoreshwa mu gukora gukora igitsima mu bishishwa by'ibiti u 0% 8439.20.00 -Imashini zikoreshwa mu gukora impapuro cyangwa umutsima w’impapuro u 0% 8439.30.00 -Imashini zikoreshwa mu gutunganya impapuro cyangwa umutsima

w’impapuro -Ibice:I

u 0%

8439.91.00 --By’imashini zikoreshwa mu gukora igitsima mu bishishwa by'ibiti kg 0% 8439.99.00 --Ibindi kg 0%

84.40 Imashini zifatanya ibitabo harimo n’izibidoda. 8440.10.00 -Imashini u 0% 8440.90.00 -Ibice kg 0%

84.41 Izindi mashini for making up paper Ishywa (pulp), paper cyangwa ibikarito, hakubiyemo cutting amamashini y'ubwoko bwose.

8441.10.00 -Imashini zikata u 0% 8441.20.00 -Amamashini akora ibikapu, imifuka ambaraje u 0%

329

Icyiciro No.

No. Kode H.S


Ijanisha

8441.30.00 -Amamashini yo gukora ibikarito, amasanduku, impombo, ingunguru cyangwa ibishyirwamo amazi nk'ibyo, mu bundi buryo butari kubumba

u 0%

8441.40.00 -Amamashini yo kubumba ibintu mu ishywa (pulp) ry'impapuro, mu mpapuro cyangwa ibikarito

u 0%

8441.80.00 -Izindi mashini u 0% 8441.90.00 -Ibice kg 0%

84.42 Ibimashini bya rutura, ibikoresho n'imashini zikoresha amashanyarazi zivugwa mu gice 84.56 kugeza ku cya 84.65) zigenewe gutegura cyangwa gukora plates, sirendere cyangwa ibindi bikora mu icapa; plates, sirendere na ‘lithographic stones', byateguriwe impamvu zo gucapa (nk'urugero, byabajijwe, byasizwe irangi cyangwa bisennye).

8442.30.00 -Ibimashini bya rutura n’ibikoresho kg 0% 8442.40.00 -Ibice nsimburabindi by’imashini cyangwa ibikoresho bimaze kuvugwa kg 0% 8442.50.00 -Ibibaho, imyiburungushure n'ibindi bikoresho by'icapiro; ibibahoibibaho,

imyiburungushure n'amabuye akoreshwa muri ritogarafi mu gucapa ibintu (nk'urugero, amabuye arambuye, utubuye duto tumeze nk'impeke cyangwa amabuye asennye)

kg 0%

84.43 Imashini zisohora inyandiko ku mpapuro hifashishijwe ibibaho, imyiburungushure n’ibindi bikoresho byo mu icapiro bivugwa mu cyiciro cya 84.42; izindi mashini zicapa, izifotora inyandiko, izigaragaza inyandiko ziri ahandi hantu ntacyo zihinduyeho, zaba izikora ikintu kimwe cyangwa ibintu byinshi; ibice n’ibikoresho by’inyunganizi bijyana. -Imashini zisohora inyandiko ku mpapuro hifashishijwe ibibaho, imyiburungushure n'ibindi bikoresho byo mu icapiro bivugwa mu cyiciro cya

8443.11.00 --Imashini zicapa hakoreshejwe uburyo bwa “Off-set”, zikoresha bobine u 0% 8443.12. 00 --Imashini zicapa hakoreshejwe uburyo bwa ofuseti, izishyirwamo impapuro,

uburyo bwo kwandika hakoreshejwe imashini ( zikoresha impapuro uruhande rumwe rutarenze cm 22 n'urundi rutarenze cm 36 iyo zirambuye)

u 0%

8443.13. 00 --Izindi mashini zicapa hakoreshejwe uburyo bwa ofuseti u 0% 8443.14. 00 --Imashini zikoresha bobine zisohora inyandiko ku mpapuro bakanze ku

nyuguti, hatarimo izicapa hakoreshejwe uburyo bwa feregisogarafiu 0%

8443.15. 00 --Imashini zisohora inyandiko ku mpapuro bakanze ku nyuguti zitari izikoresha bobine, hatarimo izikoresha feregisogarafi

u 0%

8443.16. 00 --Imashini zicapa hakoreshejwe uburyo bwa feregisogarafi u 0% 8443.17. 00 --Imashini zigarava zikanasohora inyandiko ku mpapuro u 0% 8443.19. 00 --Ibindi u 0%

-Izindi mashini zicapa, izifotora inyandiko n’izohereza fagisi, zaba zibikomatanya cyangwa zitabikomatanya:

8443.31. 00 --Imashini zikora imirimo ibiri cyangwa irenzeho ijyanye no gucapa, gufotora inyandiko cyangwa zohereza fagisi zinafite ubushobozi bwo kwihuza n’imashini ihita itunga amakuru n’ibindi biyoherejweho cyangwa urusobe rw’imashini

8443.32. 00 --Izindi mashini zishobora kwihuza n’imashini ihita itunga amakuru n’ibindi biyoherejweho cyangwa urusobe rw’imashini Ibindi u 10%

8443.91. 00 Ibice n'ibikoresho by'inyunganizi by'imashini zikoreshwa mu icapa hakoreshejwe utubaho (pates), sirendere n'ibindi bikoresho bikoreshwa mu gucapa bivugwa mu cyiciro cya 84.42

u 0%

8443.99. 00 Ibindi u 10% 8443.19.00 Ibindi u 0%

84.44 8444.00.00 Imashini zikoreshwa mu kunyuza ibintu mu twobo babisunitse, mu u 0%

330

Icyiciro No.

No. Kode H.S


Ijanisha

gushushanya, mu kwandika ku mashusho cyangwa mu gukata ibyifashishwa mu gukora imyenda yambarwa.

84.45 Amamashini yo gutegura inyabusapfu; gukora indodo, kuzizinga inyabubiri, n'urundi rusobe rw'amamashini yo gukora ibizingo by'indodo; amamashini yo kuzingira ku bidongi indodo (ushyizemo no kuzinga iziboshye intambike) n'amamashini yo gutegura indodo zo gukoresha ku mamashini yo mu bice bya 84.46 cyangwa 84.47. Amamashini ategura ubuhiha bukora imyenda:

8445.11.00 Imashini zisobanura ubuhiha u 0% 8445.12.00 Imashini zirambura ubuhiha u 0% 8445.13.00 Imashini zikoreshwa mu gushushanya cyangwa mu kujya mu cyerekezo

runaka u 0%

8445.19.00 Ibindi u 0% 8445.20.00 Imashini zikora imyenda u 0% 8445.30.00 Imashini zihina imyenda u 0% 8445.40.00 Imashini ziboha imyenda (harimo n’indodo zitambitse) cyangwa izizinga

ubudodo ku bidongi u 0%

8445.90.00 Ibindi u 0% 84.46 Imashini zo kuboha (zikoresha ubudodo buri ku kidongi)

8446.10.00 Ziboha ibitambaro bitarengeje ubugari bwa cm 30 u 0% Ziboha ibitambaro birengeje ubugari bwa cm 30, bifite indodo zisobekeranye

8446.21.00 Imashini ziboha zikoresha umuriro u 0% 8446.29.00 Ibindi u 0% 8446.30.00 Ziboha ibitambaro bifite ubugari burengeje cm 30, bidafite indodo

zisobekeranye 84.47 Imashini ziboha, imashini ziteranya imyenda hamwe n’izikoreshwa mu

gukora indodo, ture, utudanteri, gushyira amabara ku myenda, incunda, amapfundo y’umutako cyangwa utwenda dupfumuye hamwe n’imashini zikoreshwa mu gupfundika indodo -Imashini zikoreshwa mu gufofira:

8447.11.00 --Zifite umurambararo w’umwiburungushure utarengeje mm 165 u 0% 8447.12.00 --Zifite umurambararo w’umwiburungushure urengeje mm 165 u 0% 8447.20.00 -Imashini zifuma; imashini zifatanya imyenda u 0% 8447.90.00 -Ibindi u 0%

84.48 Urusobe rw'imashini zunganira izo mu bice bya 84.44, 84.45, 84.46 or 84.47 (ingero nka za dobi, jakadi, izihagarika ubwazo, igitanda cy'ihori gihindura imikorere); ibyuma bidateranije n'ibindi byo ku ruhande bibereye gukoreshwa byonyine cyangwa by'umwihariko hamwe n'amamashini yo muri iki gice cyangwa yo mu bice bya 84.44, 84.45, 84.46 cyangwa 84.47 (ingero: imashini zizinga indodo, izirambura imyenda, udusokozo turambura indodo, imashini zitunganya iforoma, ibitanda by'amahori, inshinge zo kudoda imyenda y'imibohano). -Imashini zungiriza izindi mashiniI zivugwa mu cyiciro cya 84.44, 84.45, 84.46 cyangwa 84.47:

8448.11.00 --Imashini zo mu bwoko bwadobi, jakwari; izigabanya ikarita, izifotora inyandiko, imashini zitobora cyangwa ziteranya ibintu zikoresha

kg 0%

8448.19.00 --Ibindi kg 0% 8448.20.00 -Ibice n'ibikoresho by'inyunganizi by’imashini zivugwa mu cyiciro cya 84.44

cyangwa imashini zizunganira kg 0%

-Ibice n'ibikoresho by'inyunganizi by’imashini zivugwa mu cyiciro cya 84.45 cyangwa imashini zizunganira

331

Icyiciro No.

No. Kode H.S


Ijanisha

8448.31.00 --Gufunika amakarita kg 0% 8448.32.00 --By’imashini zikoreshwa mu gutegura indodo z’imyenda, atari izifunika

amakarita kg 0%

8448.33.00 --Za boroshe, ubudodo bumeze nka koroshe, ingori zizungurukan'udutembereza ingori

kg 0%

8448.39.00 --Ibindi kg 0% -Ibice n'ibikoresho by'inyunganizi by’imashini ziboha (zikoresha ubudodo buri ku kidongi) cyangwa by’imashini zizunganira:

8448.42.00 --Ibikoresho byo mu buboshyi, ibice n’amakadiri y’ibidongi by’ubudodo kg 0% 8448.49.00 --Ibindi kg 0%

-Ibice n'ibikoresho by'inyunganizi by'imashini zivugwa mu cyiciro cya 84.47 cyangwa imashini zibyunganira:

8448.51.00 --Za koroshe, inshinge cyangwa ibindi byifashishwa mu kudoda kg 0% 8448.59.00 --Ibindi kg 0%

84.49 8449.00.00 Imashini zikoreshwa mu gukora cyangwa kunononsora imyenda idafite indodo hasi no hejuru mu gitambaro cyangwa mu buryo igaragara, harimo imashini zikora ingofero zorohereye; ibyifashifwa mu gukora ingofero.

kg 0%

84.50 Imashini zoza zikoreshwa mu ngo cyangwa zo mu bwoko bw’izimesa, harimo imashini zimesa zikanumutsa. -Ifite ubushobozi buhinduwe mu myenda yumye itarengeje kg 10: --Imashini zikoresha ubwazo:

8450.11.10 ---Bidateranyije u 10% 8450.11.90 ---Ibindi u 25%

--Izindi mashini zakoranywe ubushobozi bwo kumutsa: 8450.12.10 ---Bidateranyije u 10% 8450.12.90 ---Ibindi

-- Izindi:u 25%

8450.19.10 ---Bidateranyije u 10% 8450.19.90 ---Ibindi u 25%

-Ifite ubushobozi buhinduwe mu myenda yumye itarengeje kg 10: 8450.20.10 ---Bidateranyije u 10% 8450.20.90 ---Ibindi u 25% 8450.90.00 -Ibice kg 10%

84.51 Imashini (zitari izivugwa mu cyiciro cya heading84.50) zikoreshwa mu kumesa, mu gusukura, gukamura, kumisha, kunanura, kugorora imyenda (harimo no kugorora imyenda bayomekanya), mu kwererutsa, kurihindura, kwambika, kunoza, kwinika indodo, ibitambaro, imyenda idoze n'imashini zikoreshwa mu gushyira ibintu bifatira ku myenda cyangwa ibindi bikoreshwa mu gukora ibitwikira hasi mu nzu nka rinorewumu; imashini zikoreshwa mu kuzinga, mu kuzingura , mu guhina, no gukata ibitambaro.

8451.10.00 -Imashini zisukura imyenda zidakoresheje amazi u 0% -Imashini zumisha:

8451.21.00 -- Ifite ubushobozi buhinduwe mu myenda yumye itarengeje kg 10 u 0% 8451.29.00 --Ibindi u 0% 8451.30.00 -Imashini zigorora imyenda u 0% 8451.40.00 -Imashini zifura, zitera ipasi cyangwa imashini zihindura amabara u 0% 8451.50.00 -Imashini zizinga, zizingura, zikunja, zikata cyangwa zishyira utudanteri mu

bitambaro by'imyenda. u 0%

8451.80.00 -Izindi mashini u 0%

332

Icyiciro No.

No. Kode H.S


Ijanisha

8451.90.00 -Ibice kg 0% 84.52 Imashini zidoda zitari izidoda ibitabo zivugwa mu cyiciro cya 84.40;

ibikoresho byo mu nzu byimukanwa, aho batereka imashini n’ibizitwikira; inshinge zikoreshwa mu mashini zidoda.

8452.10.00 -Imashini zidoda zo mu bwoko bukoreshwa mu ngo u 0% -Izindi mashini zidoda ziri ‘’automatic’’:

8452.21.00 --Imashini zikoresha u 0% 8452.29.00 --Ibindi u 0% 8452.30.00 -Inshinge zikoreshwa mu mashini zidoda kg 0% 8452.40.00 -Intebe, aho batereka imashini zidoda n’ibizitwikira n’ibice byazo kg 0% 8452.90.00 -Ibindi bice by’imashini zidoda kg 0%

84.53 Imashini zitari izidoda imyenda zikoreshwa mu gutegura impu, mu kuzikana, kuzitunganya, mu gukora cyangwa gusana inkweto n’ ibindi bikozwe mu mpu.

8453.10.00 -Imashini zikoreshwa mu gutegura impu, kuzikana cyangwa mu kuzitunganya u 0% 8453.20.00 -Imashini zikoreshwa mu gukora cyangwa gusana inkweto u 0% 8453.80.00 -Izindi mashini u 0% 8453.90.00 -Ibice kg 0%

84.54 Imashini zihindura, imashini zitwara ibyuma, ingotiyeri cyangwa imashini zishyushya ibyuma, z'ubwoko bukoreshwa muri metaruriji cyangwa mu gushongesha ibyuma.

8454.10.00 -Imashini zihindura u 0% 8454.20.00 -Amaforuma y'imibumbe y'ubutare n'imashini zitwara ibyuma u 0% 8454.30.00 -Imashini ziha ibyuma ishusho (asting) u 0% 8454.90.00 -Ibice kg 0%

84.55 Inganda zikora ibyuma n’ibindi bijyana na byo. 8455.10.00 Inganda z'amatiyo u 0%

-Izindi mashini zizinga ibyuma: 8455.21.00 --Ubushyuhe cyangwa ubushyuhe buvanze n'ubukonje 0% 8455.22.00 --Bikonje 0% 8455.30.00 -Ibizingo by'imashini zizinga ibyuma u 0% 8455.90.00 -Ibindi bice kg 0%

84.56 Imashini zifashishwa mu gutunganya igikoresho icyo ari cyo cyose mu buryo bwo kugihanagura, bwo gukoresha lazeri cyangwa urundi rumuri cyangwa imirasire ya foto (photon), indengajwi (ultrasonic), irekurwa ry'amashanyarazi, imyitwarire y' amashanyararazi mu binyabuzima, imirasire ya elegitoro (electron), imirasire ya za iyo (ion) cyangwa uburyo bw'irekura ry'urumuri bya palasima (plasma arc).

8456.10.00 -Zakozwe n'imashini itanga ingufu, cyangwa izindi zitanga urumuri cyangwa gahunda z'imikorere y'utugirangingo tw'urumuri

u 0%

8456.20.00 -Zakozwe na gahunda y'imikorere ya iritarasoniki u 0% 8456.30.00 -Zakozwe na gahunda y'imikorere zitanga amashanyarazi u 0% 8456.90.00 -Ibindi u 0%

84.57 Ibigo bikorerwamo amamashini, amamashini yo mu ishami ry'uruganda (ishami rimwe ry'uruganda) n'amamashini yo mu mashami menshi y'uruganda ahererekanya ibikorwa, byose bigenewe gutunganya ibyuma.

8457.10.00 -Ibigo bikorerwamo amamashini (Machining centres) u 0% 8457.20.00 -Imashini zubaka zigize ishami (sitasiyo imwe) u 0% 8457.30.00 -Amamashini yo mu mashami menshi y'uruganda ahererekanya ibikorwa u 0%

84.58 Imashini zibaza ibiti cyangwa ibyuma (ushyizemo n'ahantu hose bakaragira ibyuma) zifashishwa mu guharura ibyuma babitunganya.

333

Icyiciro No.

No. Kode H.S


Ijanisha

-Imashini zibaza ibyuma cyangwa ibiti (lathes ) zishyigikiye intambike: 8458.11.00 --Zicungwa hakoreshejwe imibare u 0% 8458.19.00 --Ibindi u 0%

-Izindi mashini zibaza ibyuma cyangwa ibiti: 8458.91.00 --Zicungwa hakoreshejwe imibare u 0% 8458.99.00 --Ibindi u 0%

84.59 Amamashini kabuhariwe zikora imirimo inyuranye (machine-tools), (ushyizemo n'imashini izindi zigenderaho mu ishami ry'uruganda) akoreshwa mu gutobora, gucukura, gusya amafu, kudoda cyangwa guhondahonda uharura icyuma, zo mu cyiciro No. 84.58.

8459.10.00 -Imashini z'umutwe w'ishami z'ubwoko buciriritse u 0% -Imashini z'ubwoko buciriritse bw'umutwe w'ishami:

8459.21.00 --Zicungwa hakoreshejwe imibare u 0% 8459.29.00 --Ibindi u 0%

-Izindi mashini zicukura imyobo: 8459.31.00 --Zicungwa hakoreshejwe imibare u 0% 8459.39.00 --Ibindi u 0% 8459.40.00 -Izindi mashini zicukura imyobo: u 0%

-Izindi mashini zicukura imyobo, ziteye nk’ivi (knee-type): 8459.51.00 --Zicungwa hakoreshejwe imibare u 0% 8459.59.00 --Ibindi u 0%

-Imashini zizinga ibyuma: 8459.61.00 --Zicungwa hakoreshejwe imibare u 0% 8459.69.00 --Ibindi u 0% 8459.70.00 -Izindi mashini zadoda cyangwa zandika u 0%

84.60 Ibikoresho by'imashini bibaza, biconga, bisya, binoza, bisubiza, bisena cyangwa nanone ibyuma bikora isuku cyangwa ibyuma bivanze n'ibumba nk'amabuye asya, ibikoresho bikomeye bikora isuku cyangwa ibikoresho bisena, ibindi bitari ibikoresho by'imashini zikata, zisena cyangwa zikora isuku zivugwa mu mutwe wa 84.61. -Imashini ziringaniza ubuso bw'ahaturwa, muriho uruhande rumwe rushobora gushyirwaho rufite igipimo nyakuri cya mm 0.01 nibura:


-Imashini ziringaniza ubuso bw'ahaturwa, muriho uruhande rumwe rushobora gushyirwaho rufite igipimo nyakuri cya mm 0.01 nibura:


-Amamashini asongora (tool cyangwa cutter grinding): 8460.31.00 --Zicungwa hakoreshejwe imibare u 0% 8460.39.00 --Ibindi u 0% 8460.40.00 -Amamashini akora ubugi bw'ibyuma u 0% 8460.90.00 -Ibindi u 0%

84.61 Amamashini kabuhariwe akoreshwa mu kuringaniza, gutanga intego, guca uduhora, gutobora,gukatisha uruziga rw'amenyo, gutyarisha uruziga rw'amenyo, kunogereza ukoresheje uruziga rw'amenyo, kubaza, gukata n'andi mamashini kabuhariwe akoreshwa mu guharura ibyuma cyangwa inyunge y'icyuma n'ibumba (cermets), ariko bitagize ahandi bisobanuwe cyangwa byashyizwe.

8461.20.00 -Imashini zitanga amaforoma y’ibyuma cyangwa zibiconga u 0% 8461.30.00 -Imashini zitobora u 0%

334

Icyiciro No.

No. Kode H.S


Ijanisha

8461.40.00 -Imashini zikata ibikoresho, izibisena cyangwa izibitunganya u 0% 8461.50.00 -Imashini zikata u 0% 8461.90.00 -Ibindi u 0%

84.62 Ibikoresho (harimo ibikata ibyuma) bibaza ibyuma neza, ibicura ibyuma, hakoreshejwe inyundo cyangwa ikibikandakanda, kubihinahina, kubirambura, kubigira byiza, gukuraho uduce tumwe na tumwe, kubitobora, kubiha ishusho, zitagaragajwe mu byiciro bibanza.

8462.10.00 Imashini zicura cyangwa zihondahonda (harimo ibikata) n'inyundo-Imashini ziheta ibyuma, izibihina, ibizirambura n'ibizigira neza(Harimo ibizitunganya):


-Imashini ziharura ibyuma zitari izibitobora n’izibishishura gusa u 0% 8462.31.00 --Zicungwa hakoreshejwe imibare8462.39.00 --Ibindi u 0%

-Imashini zitobora zidashishura ibyuma (harimo n'izibihondahonda):8462.41.00 --Zicungwa hakoreshejwe imibare u 0% 8462.49.00 --Ibindi

-Izindi:u 0%

8462.91.00 --Imashini zikanda ibyuma za hidororike u 0% 8462.99.00 --Ibindi u 0%

84.63 Izindi mashini zitunganya ibyuma cyangwa ibyuma bivanze n'ibumba, nta kintu zikuyeho

8463.10.00 -Imbaho bakururiraho ibyuma ku byuma birebire, amatiyo y'ibyuma, imireko, insinga z'amashanyarazi cyangwa ibisa na byo

u 0%

8463.20.00 -Imashini zizinga ubudodo u 0% 8463.30.00 -Imashini zikora insinga z'amashanyarazi u 0% 8463.90.00 -Ibindi u 0%

84.64 Imashini zitunganya amabuye, ibyuma bivanze n'ibumba, beto , amabati akozwe muri sima ivanze n'ubuhiha bw'amiyante, ibindi bikoresho bikozwe mu mamabuye y'agaciro cyangwa se zitunganya ibirahuri

8464.10.00 -Imashini zikata u 0% 8464.20.00 -Imashini zikatagura cyangwa zisena u 0% 8464.90.00 -Ibindi u 0%

84.65 Imashini (harimo n'imashini zitera imisumari, agarafe, zishyiraho kore cyangwa se ziteranya ibintu zikoresheje ubundi buryo bwo gufatanya) zagenewe gutunganya imbaho, riyeji, amagufa, kawucu zikomeye, parasitike ikomeye cyangwa ibindi bikoresho bikomeye nk'ibyo.

8465.10.00 -Imashini zishobobora gukora ibikorwa binyuranye kandi igikoresho kidahindutse

u 0%

-Ibindi:8465.91.00 --Imashini zikata u 0% 8465.92.00 --Imashini zisena, zisya cyangwa zimenagura (zikata) u 0% 8465.93.00 --Imashini zisya, zimena cyangwa zisena amabuye u 0% 8465.94.00 --Imashini zihina cyangwa ziteranya ibintu u 0% 8465.95.00 --Imashini zicukura cyangwa zitobora u 0% 8465.96.00 --Imashini zikata,izikatagura n'izigabanya u 0% 8465.99.00 --Ibindi u 0%

84.66 Ibice n'ibikoresho by'inyunganizi bikwiriye gukoreshwa ku mashini dusanga mu cyiciro cya 84.56 kugeza kuri 84.65, harimo izifata ibikoresho, izifungura n'ibindi biba bikenewe ku zifata ibikoresho byose

335

Icyiciro No.

No. Kode H.S


Ijanisha

bikoreshwa n'amaboko 8466.10.00 -Imashini zifata ibikoresho n'izifungura kg 0% 8466.20.00 -Izifata ibikoresho kg 0% 8466.30.00 -Imitwe igabanya n'ibindi biba biherekeza izo mashini kg 0%

-Izindi:8466.91.00 --Z'imashini zivugwa mu mutwe wa 84.64: kg 0% 8466.92.00 --Z'imashini zivugwa mu mutwe wa 84.65: kg 0% 8466.93.00 --Ku mamashini avugwa mu bice 84.56 kugeza ku cya 84.61 kg 0% 8466.94.00 --Z'imashini zivugwa mu mutwe wa 84.62, 84.63: kg 0%

84.67 Ibikoreshwa n'amaboko, n'umwuka cyangwacyangwa gazi, moteri yikatisha yifitemo ingufu cyangwa muteri idakoresha umuriro -Ibijyanye n’amapine:

8467.11.00 --Ubwoko bwizengurukaho (harimo ibyizengurukaho bikubita) u 0% 8467.19.00 --Ibindi u 0%

-Imashini zifite moteri yifitiye umuriro uyikoresha: 8467.21.00 --Gucukura mu buryo bwose u 0% 8467.22.00 --Inkero u 0% 8467.29.00 --Ibindi u 0%

-Ibindi ibikoresho : 8467.81.00 --Inkero ziteye nk'iminyururu u 0% 8467.89.00 --Ibindi

-Ibice:u 0%

8467.91.00 --Uruhererekane rw’ibyuma bikata kg 0% 8467.92.00 --Ibikoreshwa n’umwuka cyangwa kg 0% 8467.99.00 --Ibindi kg 0%

84.68 Imashini n'ibyuma bisudira cyangwa kubihuza ku buryo bishobora gukata cyangwacyangwa ntibibikore, bindi bitari ibivugwa mu cyiciro cya 85.15; imashini na apareye zikoreshwa na gazi

8468.10.00 -Amatiyo akoreshwa n'amaboko u 0% 8468.20.00 -Imashini na apareye zikoreshwa na gazi u 0% 8468.80.00 -Izindi mashini na apareye u 0% 8468.90.00 -Ibice kg 0%

84.69 8469.00.00 Amamashini yo kwandika ariko hatarimo izishyira inyandiko ku mpapuro zivugwa mu gice cya No.84.43, imashini zitunganya inyandiko (imashini zi)unganya inyandiko

u 0%

84.70 Imashini zibara n'izindi mashini zibika zikanerekana amakuru zishobora gukwira mu mufuka zishobora guteranya, imashini zikora ibaruramari, izikora umurimo w'iposota, izitanga amatike n'izisa na zo, izifitemo akuma kabara, n'iziteranya, cyangwazikanabika amafaranga yakiwe;

8470.10.00 -Imashini zibara ku buryo bw'ikoranabuhanga zitifashishije ingufu z'umuriro uturutse hanze n'utumashini dukwira mu mufuka tubika, dusohora kandi tukerekana amakuru tunashobora guteranya imibare

u 10%

-Izindi mashini zibara ku buryo bw’ikoranabuhanga: 8470.21.00 --Zirimo ikintu gishobora gucapa u 10% 8470.29.00 --Ibindi u 10% 8470.30.00 -Izindi mashini zibara u 10% 8470.50.00 -Imashini zibika amafaranga yakiwe u 10% 8470.90.00 -Ibindi u 10%

84.71 Imashini zitunganya ubwazo ibyo bazishyizemo n'ibice bijyanye na zo; imashini zisoma ibibitse ku buryo bwa gihanga bwa manyetike (magnetic)

336

Icyiciro No.

No. Kode H.S


Ijanisha

n'oputikari (optical), imashini zigenewe kwandukura ibyo bazishyizemo zikabishyira mu binyamakuru zikoresheje uburyo bw'ibimenyetso n'imashini zigenewe gutunganya no gusesengura ayo makuru, ibi bikaba nta handi byasobanuwe cyangwa byashyizwe.

8471.30.00 -Mudasobwa igendanwa itunganya amakuru itarengeje 10kg, igizwe nibura n'icyiciro gitunganya amakuru, aho bayinjirizamo bandika n'aho bayarebera

u 0%

-Izindi mudasobwa zitunganya amakuru: 8471.41.00 --Zigizwe icyarimwe n'icyiciro gitunganya amakuru, aho bayinjirizamo n'aho

asohokera, byaba bifatanye cyangwa bidafatanye0%

8471.49.00 --Izindi, zagaragajwe nk'aho zikora mu buryo bumwe u 0% 8471.50.00 - Ibice bya mudasobwa bitandukanye nibivugwa mu kiciro cya 8471.41

cyangwa 8471.49, byaba bifungiye cyangwa bidafungiye mu kintu hamwe birimo kimwe cyangwa bibiri byo mu bwoko bukurikira: ibice bibika amakuru, ibiyinjiza n’ibiyasohora

u 0%

8471.60.00 -Ibice byinjiza cyangwa bisohora amakuru, byaba bifite cyangwa bidafite ibice bibikwamo amakuru biri mu kintu kimwe

u 0%

8471.70.00 -Ibice bibikwamo amakuru u 0% 8471.80.00 -Ibindi bice bya mudasobwa bitunganya amakuru u 0% 8471.90.00 -Ibindi u 0%

84.72 Izindi mashini zo mu biro (ingero nka hegitogarafe (hectograph) cyangwa imashini zitubura impapuro za sitensile (stencil), imashini yo gukoresha mu mbwirwaruhame, imashini zikoresha mu gutanga inyandiko, imashini zo kuvangura ibiceri, imashini zibara ibiceri cyangwa zifunga udupaki, imashini ziconga amakaramu y'igiti, imashini zitobora cyangwa zifatanya impapuro zikoresheje inzuma.

8472.10.00 -Imashini zitubura u 0% 8472.30.00 -Imashini zishungura cyangwa zishyira mu bubiko cyangwa zinjiza ubutumwa

mu mabaruwe cyangwa muri bande, imashini zifungura, zifunga cyangwa zishyira akamenyetso ku butumwa n'imashini zitera cyangwa zikurahocyangwacyangwacyangwa kashe y'iposita

u 10%

8472.90.00 -Ibindi u 10% 84.73 Ibyuma bidateranije n'ibindi byo ku ruhande bijyana na byo (hatarimo

imipfundikizo, ibisanduku byo gutwara ibintu n'ibindi bisa nabyo) bibereye gukoreshwa byonyine cyangwa by'umwihariko hamwe n'amamashini avugwa mu bice bya 84.69 kugeza kuri 84.72.

8473.10.00 -Ibice n'ibikoresho by'inyunganizi of the amamashini bivugwa mu gice 84.69 kg 10% -Ibice n'ibikoresho by'inyunganizi of the amamashini bivugwa mu gice 84.70:

8473.21.00 --mashini zibara ku buryo bw'ikoranabuhanga dusanga mu kiciro ka 8470.10, 8470.21 cyangwa 8470.29

kg 10%

8473.29.00 --Ibindi kg 10%8473.30.00 -Ibice bya mudasobwa n’ibiyiherekeza bivugwa mu cyiciro cya 84.71 kg 0%8473.40.00 -Ibice by’imashini n’ibiziherekeza bivugwa mu cyiciro cya 84.72 kg 10%8473.50.00 -Ibice n'ibikoresho by'inyunganizi byose bikwiriye gukoreshwa ku mashini

zivugwa mu byiciri bibiri cyangwa birenga kuva ku cyiciro cya 84.69 kugeza kuri 84.72

kg 10%

84.74 Imashini zitoranya, izisesengura, izitandukanya, izimesa, izimenagura, izisya, izivanga cyangwacyangwa izibumba itaka, amabuye, ibikomoka cyangwaku mabuye y’agaciro, bikomeye(harimo ifu n’imitsima), imashini zihuriza hamwe, zibumba imishongi y’amabuye y’agaciro, ibuma rikiri icyondo, sima idakomeye, ibintu bivamo ingirwasima cyangwa ibindi bintu bikomoka ku mabuye y’agaciro bimeze nk’ifu cyangwa umutsima;

337

Icyiciro No.

No. Kode H.S


Ijanisha

imashini zishongesha umucangacyangwa. 8474.10.00 -Imashini zitoranya, zisesengura, zitandukanya cyangwa imashini

zimesacyangwau 0%

8474.20.00 -Imashini zimenagura cyangwa zisya u 0% -Imashini zivanga cyangwacyangwa zibumba:

8474.31.00 --Imashini zivanga beto u 0% 8474.32.00 --Imashini zivanga ibituruka ku mabuye y’agaciro na godoro u 0% 8474.39.00 --Ibindi u 0% 8474.80.00 -Izindi mashini u 0% 8474.90.00 -Ibice kg 0%

84.75 Imashini ziteranya amatara y’umurirocyangwa, amatibe cyangwa amatara y’uducumacyangwa, mu kintu gikozwe mu kirahuri, imashini zitunganya ibirahuri cyangwa ibintu bikozwe mu birahuri hakoreshejwe ubushyuhe

8475.10.00 -Imashini ziteranya amatara y'umurirocyangwa, amatibe cyangwa amatara y'uducuma, mu bintu bikozwe mu kirahuri

u 0%

-Imashini zikora ibirahuri cyangwa ibintu bikozwe mu birahuricyangwa hakoreshejwe ubushyuhe:

8475.21.00 --Imashini zikora insinga za fibure obutike n’imitere yazo u 0% 8475.29.00 --Ibindi u 0% 8475.90.00 -Ibice kg 0%

84.76 Imashini zihita zigurisha ibintu (urugero ibijyanye n'iposita, itabi, imashini zitanga ibiryo cyangwacyangwa ibinyobwa) harimo n'imashini zivunja amafaranga -Imashini zihita zigurisha ibinyobwa:

8476.21.00 --Imashini zirimo ikintu gishyushya cyangwa gikonjesha u 10% 8476.29.00 --Ibindi u 10%

-Izindi mashini: 10% 8476.81.00 --Imashini zirimo ikintu gishyushya cyangwa gikonjesha u 10% 8476.89.00 --Ibindi u 10% 8476.90.00 -Ibice kg 10%

84.77 Imashini zitunganya ibikorwa muri kawucu cyangwa parasitiki cyangwa zigatunganya ibyakozwe muri ibyo bintu , bitagaragajwe cyangwa ngo bishyirwe muri uyu Mutwe.

8477.10.00 -Imashini zinjiza zikanabumba u 0% 8477.20.00 -Imashini zisohora ibintu hanze u 0% 8477.30.00 -Imashini zibumba zihonda u 0% 8477.40.00 -Imashini ibumba ibintu hakoreshejwe ubushyuhe bwinshi n’ubundi buryo

bwo kubumba hakoreshejwe ubushyuhe bwa u 0%. Izindi mashini zikora ibintu zibicuze cyangwa mu bundi buryo: -Izindi mashing zikora ibintu zibicuze cyangwa mu bundi buryo:

8477.51.00 --zo gukora cyangwa gusana amapine cyangwa gukora Izindi shamburayeri u8477.59.00 --Ibindi u 0% 8477.80.00 -Izindi mashini u 0% 8477.90.00 -Ibice kg 0%

84.78 Imashini zitegura cyangwa zikora itabi, nta handi muri uyu Mutwe zavuzwe cyangwa ngo zigaragazwe.

8478.10.00 -Imashini u 0% 8478.90.00 -Ibice kg 0%

84.79 Imashini na apareye zifite imikorere yihariye, nta handi muri uyu Mutwe zavuzwe cyangwa ngo zigaragazwe

338

Icyiciro No.

No. Kode H.S


Ijanisha

8479.10.00 -Imashini zikoreshwa mu bikorwa remezo, mu bwubatsi no mu yindi mirimo nk'iyo

u 0%

8479.20.00 -Imashini zikoreshwa mu gukamura cyangwa gutegura ibinure cyangwa amavuta akomoka ku nyamaswa cyangwa ku bimera

u 0%

8479.30.00 -Imashini zitsindagira zikoreshwa mu gukora ibintu bimeze nk’imbaho cyangwa ibintu bikorerwaho ubudodo bw’ibiti cyangwa ibindi bintu bijyana na bwo n’izindi mashini zitunganya ibiti cyangwa ibindi bintu bivamo ubudodo

8479.40.00 -Imashini zikore imigozi cyangwa amakabure u 0% 8479.50.00 -Imashini za robo zikoreshwa mu nganda, zidafite ahandi bisobanuye cyangwa

bigaragazwau 0%

8479.60.00 -Imashini zituma ahantu hahehera u 0% -Izindi mashini na apareye:

8479.81.00 --Zigenewe gutunganya icyuma, harimo n'imashini zikora ubudodo zikoreshwa n'umuriro

u 0%

8479.82.00 --Imashini zivanga, ziboha, zisya, zihera, zishungura, zishungura, zitunganya, zivanga cyangwa zicugusa ibisukika

u 0%

8479.89.00 --Ibindi u 0% 8479.90.00 -Ibice kg 0%

84.80 Udukarito dutanga imiterere ku byuma bishongeshwa; imiterere y'intango; gukora imiterere y'ibishushanyo; imiterere ku byuma (ibindi bitari imiterere ya ingoti), icyuma kivanze feri na karubone, ibirahure, ibikoresho by'amabuye y'agaciro, kawucu cyangwa parasitiki.

8480.10.00 -Udukarito dutanga imiterere ku byuma bishongeshwa kg 0% 8480.20.00 -Imiterere y'intango kg 0% 8480.30.00 -Imiterere ikurikizwa mu kubumba (Moulding patterns) kg 0%

-Imiterere y'ibyuma cyangwa ibyuma bivanze feri na karubone: 8480.41.00 --Ubwoko bwo gushyiramo cyangwa kwegeranya ibintu kg 0% 8480.49.00 --Ibindi kg 0% 8480.50.00 -Imiterere y'ibirahure kg 0% 8480.60.00 -Imiterere y'ibikoresho by'amabuye y'agaciro kg 0%

-Imiterere ya kawucu cyangwa parasitiki: 0% 8480.71.00 --Ubwoko bwo gushyiramo cyangwa kwegeranya ibintu kg 0% 8480.79.00 --Ibindi kg 0%

84.81 Robine, vane n'ibikoresho bisa bikoreshwa ku matiyo, ibyuma bifunika ibikoresho bishyushya, ibigega by'amazi, ibigega bini cyangwa ibisa na byo, harimo vane zigabanya ingufu na robine terimositatike.

8481.10.00 -Vane zigabanya ingufu kg 10% 8481.20.00 -Vane za orewoyidororoke cyangwa vane zohereza umwuka wegeranye kg 10% 8481.30.00 -Vane zijyana amazi mu cyerekezo kimwe kg 10% 8481.40.00 -Vane z'umutekano cyangwa zo gufasha kg 10% 8481.80.00 -Ibindi bikoresho kg 10% 8481.90.00 -Ibice kg 10%

84.82 Imizingo y'ibyuma cyangwa amakarito y'ibyuma bizinga. 8482.10.00 -Ibizingo by'ibyuma u 10% 8482.20.00 -Amakarito y'ibyuma bizinga yagabanyijwe ubunini, harimo

umwiburungushure n'ibyuma bizinga byahujwe byagabanyijwe ubuniniu 10%

8482.30.00 -Amakarito y'ibyuma bizinga yiha umurongo u 10% 8482.40.00 -Amakarito y'ibyuma bizinga by'inshinge u 10% 8482.50.00 -Andi makarito y'ibyuma bizinga by'umwiburungushure u 10% 8482.80.00 -Ibindi, harimo ibizingo by'ibyuma biri kumwe/amakarito y'ibyuma bizinga

-Ibice:u 10%

339

Icyiciro No.

No. Kode H.S


Ijanisha

8482.91.00 --Ibizingo by'ibyuma, inshinge n'ibyuma bizinga kg 10% 8482.99.00 --Ibindi kg 10%

84.83 Ibyuma bya taransimisiyo (harimo na za kame na vireboroke) na maniveri, sisipansiyo n’imitambiko ikoze mu cyuma; ibyuma bikoreshwa mu gushyiramo vitesi no kuyobora; amavisi yiburungushuye n’asongoye; za buwate za vitesi n’ibindi bikoreshwa mu guhindura umuvuduko, hakubiyemo za komveritiseri za kupure; vora z’imodoka na za puri, hakubiyemo ibifunga za puri, amburiyaje n’ibifatanya ibyuma bya taransimisiyo (hakubiyemo n’ibyuma bihuza karada zifite imfuruka zaguye).

8483.10.00 -Ibyuma bya taransimisiyo (harimo na za kame na vireboroke) na maniveri u 10% 8483.20.00 -Ibifunika imitambiko ikaraga amapine, birimo utuntu duteye bupira

tworoshya ikaragau 10%

8483.30.00 -Sisipansiyo, zidafite mwikorezi ziburungushuye cyangwa zisongoye; sisipansiyo zoroheje

kg 10%

8483.40.00 -Ibyuma bikoreshwa mu gushyiramo vitesi no kuyobora, bindi atari ibifite amapine afite amenyo, za pinyo n'ibindi byuma bya taransimisiyo biba biri byonyine; amavisi yiburungushuye n'asongoye; za buwate za vitesi n'ibindi bikoreshwa mu guhindura umuvuduko, hakubiyemo za komveritiseri za kupure

u 10%

8483.50.00 -Vora z'imodoka na za mushiguzi (pulleys), hakubiyemo ibice by’izo mushiguzi

u 10%

8483.60.00 -Amburiyaje n’ibifatanya ibyuma bya taransimisiyo (hakubiyemo n’ibyuma bihuza karada zifite imfuruka zaguye)

u 10%

8483.90.00 -Amapine afite amenyo, za pinyo n'ibindi byuma bya taransimisiyo biba biri byonyine; ibyuma bisimbura ibindi

kg 10%

84.84 Za juwe n’ibindi byuma bihuza bimeze kimwe biri kumwe n’ibindi byuma bigizwe n'ibyuma bibiri bigerekeranye cyangwa birenga; ibyuma biri kumwe cyangwa bicomekeranye bigize juwe cyangwa ibindi byuma bikoreshwa mu gufatanya ibindi, bidakozwe mu bintu bimwe, biri mu kintu kimwe cyangwa bifunze mu bundi buryo biteye kimwe; ibintu bikoreshwa mu gufunga ibyuma.

8484.10.00 J-uwe (gaskets) n'ibindi bisa na ryo byo mu mabati byahujwe n'ibindi bikoresho byorosheho uduce tubiri cyangwa twinshi tw'ibyuma

kg 10%

8484.20.00 -Ibintu bikoreshwa mu gufunga ibyuma kg 10% 8484.90.00 -Ibindi kg 10%

[84.85] 84.86 Imashini na za apareye zikoreshwa gusa cyangwa zikunze gukoreshwa

mu gukora za rengo cyangwa parakete zitwara umuriro muke, ibyuma bitwara umuriro muke, imiyoboro ya eregitoronike ishushanyije ku gace k’ikintu gitwara umuriro muke cyangwa za pano zirambuye; imashini na apareye zivugwa mu Gisobanuro cya 9 (C) cyerekeye uyu Mutwe; ibyuma bisimbura ibindi n’ibyuma by’inyunganizi.

8486.10.00 -Imashini n’apareye zo gukora “boules” cyangwa “wafers” u 0%

8486.20.00 -Imashini na apareye zikora za apareye zitwara umuriro muke cyangwa zifite imiyoboro ya eregitoronike ishushanyiye ku gace k'ikintu gitwara umuriro muke

u 0%

8486.30.00 -Imashini na apareye zikora pano zirambuye u 0%

8486.40.00 -Imashini na apareye zivugwa mu Gisobanuro cya 9 (C) cyerekeye uyu Mutwe u 0%

340

Icyiciro No.

No. Kode H.S


Ijanisha

8486.90.00 -Ibice bisimbura n'ibikoresho by'inyunganizi84.87 Ibice by'amamashini bidateranije, bidafite ibibihuza n'uruhererekane

rw'amashanyarazi, ibibitandukanya n'uruhererekane rw'amashanyarazi, ibizingo by'insinga, ihuriro ryemererera uguhererekanya amashanyarazi,cyangwa ikindi kintu icyo ari cyo cyose gifite aho gihuriye n'amashanyarazi, ibi bikaba nta handi byasobanuwe cyangwa byashyizwe muri uyu mutwe

u 0%

8487.10 -Amababa y'ubwato bunini cyangwa ubwato n'ibyuma bituma bugenda birimo8487.90 -Ibindi kg 10%

341

Umutwe wa 85Imashini n’ibikoresho by’amashanyarazi n’ibice byabyo; ibyuma bifata n’ibisubiramo amajwi, amashusho ya tereviziyo

n’ibyuma bifata amajwi n’ibisubiramo amajwi, n’ibice byabyo n’ibikoresho bijyana na byo

Ibisobanuro bijyanye n’uyu mutwe. 1. Uyu mutwe ntureba: (a) Ibiringiti bishyuhishwa hifashishijwe amashanyarazi, amashuka, utuntu bashyiramo ibirenge ngo bishyuhe (foot-muffs) cyangwa n'ibindi nka byo; imyambaro ishyushywa n'amashanyarazi, inkweto cyangwa ibyambarwa ku matwi cyangwa ibindi byambarwa cyangwa byifubikwa bishyushywa n'amashanyarazi; (c) Amamashini n'ibikoresho bivugwa mu gice 84.86; (d) Ibikoresho bikuruza umwuka (vaccum) nk’ibikoreshwa ku mpamvu zo kuvura, mu kubaga, kuvura amenyo cyangwa kuvura amatungo (Umutwe 90); cyangwa (e) Ibikoresho byo munzu byimukanwa bishyushywa n’amashanyarazi byo mu mutwe wa 94. 2. Ibyiciro 85.01 kugeza kuri 85.04 ntibireba ibintu bivugwa mu byiciro 85.11, 85.12, 85.40, 85.41 cyangwa 85.42. Nyamara, ibyitwa “metal tank mercury arc rectifiers” biguma gutondekwa mu gice cya 85.04. 3. Icyiciro cya 85.09 gikubiyemo gusa amamashini akurikira akoreshwa n'amashanyarazi hamwe n'ingufu nyamuntu y'ubwoko busanzwe bukoreshwa mu mirimo yo mu rugo: (a) Imashini zoza hasi mu nzu, imashini zisya ibiryo n'imashini zivanga, n'imashini zikamura imboga cyangwa imitobe, z'uburemere ubwo aribwo bwose; (b) Izindi mashini ariko uburemere bwazo budashobora kurenga 20 kg. Ariko iki cyiciro ntabwo kireba za vantirateri cyangwa ibyuma bikoreshwa mu kuzana ubuhehere cyangwa mu kuvanaho ivumbi bifite vantirateri, byaba birimo cyangwa bitarimo ibintu biyungurura (icyiciro cya 84.14), ibyuma byumutsa imyenda (icyiciro cya 84.21), imashini zikoreshwa mu koza ibyombo (icyiciro cya 84.22), imashini zimesa zikoreshwa mu ngo (icyiciro cya 84.50), imashini zinanura imyenda (icyiciro cya 84.20 cyangwa 84.51), imashini zidoda (icyiciro cya 84.52), imakasi z’umuriro (icyiciro cya 84.67) cyangwa apareye zikoresha ubushyuhe bw’umurio w’amashanyarazi (icyiciro cya 85.16). 4. Ku bijyanye n'icyiciro cya 85.23: (a) “Apareye zibikwaho ibintu bitayonga” (urugero, “karita zibikwaho ibintu zisanzwe” cyangwa “karita zibikwaho ibintu za eregitoronike”) ni apareye zibikwaho ibintu zifite aho zicomekerwa, zirimo ububiko bumwe cyangwa bwinshia (urugero, “FLASH E²PROM”) zimeze nk'imiyoboro ishushanyije ku kibaho kigendamo umuriro muke. Zishobora kubamo akuma kagenzura kameze nk’ imiyoboro ya eregitoronike ishushanyiye ku gace k'ikintu gitwara umuriro muke n’uduce tutagaragara cyane tutagira icyo dukora, twavuga nka kondansateri n’uduce tuzirinda gutwikwa n’umuriro; (b) Ijambo “karita rukuruzi” rivuga karita zirimo umuyoboro umwe cyangwa imiyoboro myinshi ishushanyije ku gace kanyuramo umurimo muke (a) mikoroporoseseri, ramu cyangwa romu zimeze nka za pise. Izi karita zishobora kugira aho zicomekerwa cyangwa anteni irimo imbere ariko nta yindi miyobora ibamo yaba igira cyangwa itagira icyo ikora. 5. Ku bijyanye n'icyiciro cya 85.34 “imiyoboro ya eregitoronike ishushanyije” ni imiyoboro igizwe n'ahantu hatajyamo umuriro ishushanywa hakoreshejwe uburyo bwo gushushanya bubonetse bwose (urugero, ifashe ku kintu iriho, yinjijwemo, ikoze nk'utwuma) cyangwa hakoreshejwe uburyo bwa “imiyoboro ya eregitoronike ya firime”, ibintu bigendamo umuriro, ibicomekwaho cyangwa ibintu bintu bishushanyije (urugero, uduce dutuma umuriro winjiramo, utuyirinda gutwikwa n'umuriro, kondansateri) byonyine cyangwa bicomekeranye hakurikijwe igishushanyo cyagenwe mbere y'igihe, ibindi bintu atari ibishobora gutanga, gukosora, kuringanyiza cyangwa kongera umuyego w'ijwi cyangwa ikimenyetso cya eregitoronike (urugero, ibintu bigendamo umuriro muke). Ijambo “imiyoboro ishushanyije” ntabwo rikubiyemo imiyoboro ikomatanya n'ibindi bintu bitari ibiboneka mu gihe cyo gushushanya, nta rikubiyemo yewe n'uduce dutuma umuriro winjira mu miyoboro, utuyirinda gushya cyangwa kondansateri. Ariko imiyoboro ishushanyije ishobora kujyana n’ibintu bidashushanyije biyihuza n’ibindi. Imiyoboro ya firimi mito cyangwa ibyibushye irimo ibintu bigira n’ibitagira icyo bikora iboneka muri icyo gikorwa cy’ikoranabuhanga ishyirwa mu cyiciro cya 85.42. 6. Ku bijyanye n'icyiciro cya 85.36, “utuntu duhuza za fibure obutike, ibizingo cyangwa amakabure ya fibure obutike” bivuga utuntu duhuza impera za fibure obutike mu buryo bw'umurongo nimerike. Nta wundi mumaro zigira, uretse uwo kongera, kuvugura cyangwa guhindura umuyego w’ikimenyetso cyangwa ijwi. 7. Icyiciro cya 85.37 ntabwo gikubiyemo za apareye za imfararuje zitagira umugozi zikoreshwa mu gukoresha inyakiramashusho n'amajwi bya televiziyo cyangwa ikindi kintu gikoreshwa n'umuriro (Icyiciro cya 85.43). 8. Ku bijyanye n'icyiciro cya 85.41 na 85.42:

342

(a) “Diyode, taranzisitoru n'izindi apareye zigendamo umuriro muke bisa” ni apareye zigendamo umurimo zikoreshwa n'imihindagurikire yo kwihanganira ikintu kirimo umuriro kiziteretseho; (b) “Imiyoboro ya eregitoroniki” ni: (i) Imiyoboro iteye kimwe usanga ibintu biyigize (za diyode, taranzisitoro, utuyirinda gutwikwa n'umuriro, kondansateri, uduce dutuma umuriro winjiramo, n'ibindi) bikozwe na mase (mass) (cyane cyane) kandi ishushanyije ku kintu kigendamo umuriro muke cyangwa ku kintu gikomatanye kigendamo umuriro muke (urugero, siriyumu ifashe, gariyumu arisenide, gerimaniyomu ya siriyumu, fosifide ya indiyomu) kandi bidashobora gutandukanywa; (ii) Imiyoboro y'inkomatane usanga uduce tutagira icyo dukora (utuyirinda gutwikwa n'umuriro, kondansateri, uduce dutuma umuriro winjiramo, n'ibindi), duturuka ku ikoranabuhanga ry'ibintu bigendamo umuriro muke, dukomatanyijwe neza ku buryo idashobora gutandukanywa n'imyoboro cyangwa amakabure aduhuza, ku kintu kitinjiramo umurimo (ikirahuri, ibumba, n'ibindi).Iyi miyoboro ishobora kandi kubamo uduce tutagaragara neza; (iii) Imiyoboro igizwe na pise zinyuranye igizwe n’imiyoboro ibiri cyangwa myinshi inyuranyemo ku buryo idashobora gutandukanywa, yaba iri ku kintu kimwe cyangwa ibintu byinshi bitanyuramo umuriro, bifite cyangwa bidafite ikibihuza, ariko bidafite ibindi bintu bigize imiyoboro bifite cyangwa bidafite icyo bikora. Ku byerekeye gushyira mu byiciro ibintu bivugwa muri iki Gisobanuro, icyiciro cya 85.41 na 85.42 biza mbere y’ibindi byiciro byose mu rutonde rw’amazina yabugenewe, keretse icyiciro cya 85.23, bishobora kuba birimo, cyane cyane ku bijyanye n’umumaro wabyo. 9. Ku bijyanye n'icyiciro cya 85.48, “amabuye, bateri n'ibyuma bizigama umuriro byarangiye” ni ibidashobora gukoreshwa kubera ko byamenetse, hari insinga zabyo zacitse, bishaje cyangwa kubera izindi mpamvu, yewe bidashobora no kongerwamo umuriro. Igisobanuro kijyanye n’aka kiciro. 1. Akiciro ka 8527.12 kareba gusa radiyo kaseti zirimo inyunganizijwi, zitagira indangururamajwi, zishobora kuvuga zidacometswe ku muriro, kandi zidashobora kurenza mm 170 x mm 100 x mm 45.

Igice No. No. Kode H.S

Igisobanuro cy'uko ibicuruzwa biteye Igipimo fatizo

Ijanisha

85.01 Zitanga ingufu zirenze kW 75 ariko zitarenze kW 375:

8501.10.00 -Zitanga ingufu zirenga kW 375 u 0%

8501.20.00 -Izindi moteri za AC, zigira faze imwe u 0%

-Izindi moteri za AC, zigira faze nyinshi:

8501.31.00 --Zitanga ingufu zirenze W 750 u 0%

8501.32.00 --Zitanga ingufu zirenze W 750 ariko zitarenze W 75 u 0%

8501.33.00 --Zitanga ingufu zirenze kW 75 u 0%

8501.34.00 --Moteri zitanga amashanyarazi ya AC (ariterinateri): u 0%

8501.40.00 --Zitanga ingufu zitarenze kVA 75 u 0%

-Zitanga ingufu zirenze kVA 75 ariko zitarengeje kVA 375:

8501.51.00 --Zitanga ingufu zirenze kVA 375 ariko zitarenze kVA 750 u 0%

8501.52.00 --Zitanga ingufu zirenze kVA 750 u 0%

8501.53.00 --Itsinda ry'ibyuma ritanga amashanyarazi n'ibyuma bihindura umujyo w'urujya n'uruza w'amashanyarazi (rotary converter)

u 0%

-Ibintu bitanga umuriro bifite moteri zatswa na pisito irimo imbere :

8501.61.00 --Zitanga ingufu zitarenze kVA 75 u 0%

343



Ijanisha



8501.64.00 --Zitanga ingufu zirenze kVA 750 u 0%

85.02 Itsinda ry'ibyuma ritanga amashanyarazi n'ibyuma bihindura umujyo w'urujya n'uruza w'amashanyarazi (rotary converter)-Moteri zibyara amashanyarazi hamwe no gucana hakoreshejwe kwegeranya ingufu igihe moteri ifite pisito yakamo imbere (diyezeri cyangwa diyezeri ituzuye neza):

8502.11.00 --Zitanga ingufu zitarenze kVA 75

8502.12.00 --Zitanga ingufu zirenze kVA 75 ariko zitarenze kVA 375

8502.12.00 -Zitanga ingufu zirenze kVA 75 ariko zitarenze kVA 375 u 0%

8502.20.00 -Moteri zibyara amashanyarazi zifite moteri zatswa na pisito irimo imbere u 0%

-Izindi moteri zibyara amashanyarazi:

8502.31.00 --Zikoreshwa n’umuyaga u 0%

8502.39.00 --Ibindi u 0%

8502.40.00 -Imashini zihindura amashanyarazi bita “Electric rotary converters” u 0%

85.03 8503.00.00 Ibice bibereye gukoreshwa gusa na za moteri zavuzwe mu bice bya 85.01 cyangwa 85.02.

u 0%

85.04 Taransiforumateri z'amashanyarazi, komveritiseri sitatike (nk'urugero, ‘rectifiers') na ‘inductors'.-Izindi taransiforumateri:

8504.10.00 -Rezisitanse z’amatara cyangwa tibe zicomekwa ku muriro u 0%

-Taransiforumateri z’ibisukika bitanyuramo amashanyarazi:

8504.21.00 --Zifite ingufu zitarengeje KVA 650 u 0%

8504.22.00 --Zifite ingufu zirengeje kVA 650 ariko ziri munsi ya kVA 10,000 u 0%

8504.23.00 --Zifite ingufu zirengeje kVA 10,000 u 0%

-Izindi taransiforumateri:

8504.31.00 --Zifite ingufu zitarengeje kVA 1 u 10%

8504.32.00 --Zifite ingufu zitarengeje kVA 1 kandi ntizirenze kVA 16 u 10%

8504.33.00 -- Zifite ingufu zirengeje kVA 16 kandi ntizirenze kVA 500

8504.34.00 -- Zifite ingufu zirengeje kVA 500 u 0%

8504.40.00 -Komveritiseri ziri “static” u 0%

344



Ijanisha

8504.50.00 -Izindi indukiteri u 0%

8504.90.00 -Ibice kg 0%

85.05 Rukuruzi z'amashanyarazi (Electro-magnets); rukuruzi zidatezuka n'ibintu bigenewe kuba rukuruzi zidatezuka nyuma yo gushyirwamo ingufu za rukuruzi; ibifashi n'ibindi nkabyo bikoresha rukuruzi y'amashanyarazi cyangwa rukuruzi idatezuka; Ibice byunga, ambureyage na feri bikoreshwa amashanyarazi na rukuruzi (electro-magnetic); ibintu bifite imitwe iterura yifashishije amashanyarazirukuruzi.- Rukuruzi zihoraho n'ibintu bikorwa ku buryo bihoraho Rukuruzi iboneka nyuma yo kuyikora:

8505.11.00 --By’ibyuma 0%

8505.19.00 --Ibindi kg 0%

8505.20.00 -Ritiyumu kg 0%

8505.90.00 -Ibindi, hakubiyemo zenke y’umwuka (air-zink) kg 0%

85.06 Amabuye ya radiyo

8506.10.00 - zirimo diyogiside ya manganeze u SI

8506.30.00 -zirimo ogiside ya Merikire u SI

8506.40.00 -Zirimo ogiside y'ubutare u SI

8506.50.00 - Zirimo litiyumu u SI

8506.60.00 - Zirimo umwuka wa zenke u SI

8506.80.00 -Izindi u SI

8506.90.00 -Ibice kg 0%

85.07 Ibyuma bibika umuriro w’amashanyarazi, hakubiyemo za separateri zikorana nabyo, byaba biri cyangwa bitari mu ishusho y'urukiramende (harimo na mpande enye ndinganire)

8507.10.00 -Asidi ya porombi y’ubwoko bukoreshwa mu guhagurutsa moteri z,ibinyabiziga

u 25%

8507.20.00 -Izindi batiri zirimo aside ya porombi u 25%

8507.30.00 -Nikeli-kadimiyumu u 25%

8507.40.00 -Zirimo nikeri-feri (Nickel-iron) u 25%

8507.80.00 -Izindi batiri u 25%

8507.90.00 -Ibice kg 0%

345



Ijanisha

85.08 Imashini zisukura zicenca ivumbi.-Zifitiye moteri izikoresha:

8508.11.00 --Zifite ingufu zitarenze W 1,500 kandi zifite igifuka cy’ivumbi cyangwa cyangwa ikindi kintu kijyamo ibitarengeje l 20

u 25%

8508.19.00 --Ibindi u 25%

8508.60.00 -Imashini zisukura zikurura ivumbi u 25%

8508.70.00 -Ibice kg 25%

85.09 Apareye zikoreshwa mu ngo, zirimo moteri y’umuriro, zindi atari imashini zisukura zikurura ivumbi zivugwa mu cyiciro cya 85.08.

8509.40.00 -Imashini zisya n'izivanga imyaka; imashini zitunganya imbuto cyangwa imboga zivanamo umutobe

u 25%

8509.80.00 -Izindi apareye (appliances) u 25%

8509.90.00 -Ibice kg 25%

85.10 Inzembe zikoresha amashanyarazi, tondeze n'izindi mashini zikuraho umusatsi, zifitiye moteri yazo.

8510.10.00 -Inzembe zikoresha amashanyarazi u 25%

8510.20.00 -Tondezi z'umusatsi u 25%

8510.30.00 -Ibikoresho bikuraho umusatsi u 25%

8510.90.00 -Ibice kg 25%

85.11 Ibikoresho bicana amashanyarazi cyangwa ibikoresho bitangira by'ubwoko bukoreshwa mu gutangira gucana cyangwa hakoreshejwe kwegeranya ingufu igihe moteri ifite pisito yakamo imbere (diyezeri cyangwa diyezeri ntoya): (urugero, gucana umuriro wa manyeto, manyeto, dinamomanyeto, buto zicana umuriro, buji zitanga umuriro na biji zitangira, moto zitangiye gukora); jenerateri (urugero, dinamo, ariterinateri) n'ibikoresho bikupa umuriro by'ubwoko bukoreshwa n'izo moteri.

8511.10.00 -Buji zitanga umurirro u 10%

8511.20.00 -Manyeto zatsa; manyetodinamo; ‘magnetic flywheels' u 10%

8511.30.00 -Imashini zikwirakwiza umuriro; buto zicana umuriro u 10%

8511.40.00 -Moteri zitangiza (starter motors) n'imashini ntangangufu zitangiza zigira intego iri ukubiri (dual purpose starter-generators)

u 10%

8511.50.00 -Izindi moteri zitanga amashanyarazi u 10%

8511.80.00 -Ibindi bikoresho u 10%

8511.90.00 -Ibice kg 10%

85.12 Umuriro w'amashanyarazi cyangwa ibikoresho bitanga ikimenyetso (hatarimo ingingo zivugwa mu mutwe wa 85.39), esuwi garase za paraburize, udushyushyabirahure n'udushyushyamodoka,

346



Ijanisha

by'ubwoko bukoreshwa ku magare cyangwa moto.8512.10.00 -Ibikoresho biranga hakoreshejwe urumuri cyangwa ibintu bibonwa

n'amaso nk'ibikoreshwa ku magarekg 10%

8512.20.00 -Ibindi bikoresho biranga hakoreshejwe ibimenyetso bigaragara kg 10%

8512.30.00 -Ibikoresho bitanga ibimenyetso by'amajwi kg 10%

8512.40.00 -Uduhanaguzo twa paraburize, udushyushyabirahure n'udushyushyamodoka

kg 10%

8512.90.00 -Ibice kg 10%

85.13 Amatara y'umuriro igendanwa yakorewe gukora akoresheje inkomoko yayo y'umuriro (urugero, batiri zidakoresha amazi, ibikoresho bibika ingufu, manyeto), ibindi bitari ibikoresho bitanga urumuri by'umutwe wa 85.12.-Amatara:

8513.10.10 ---Amatara akoreshwa n’abacukura mu birombe u 0%

8513.10.90 ---Andi mafuru n’amashyiga u 10%

8513.90.00 -Ibice kg 10%

85.14 Amafuru n'amashyiga akoreshwa mu nganda no muri za raboratwari (arimo akoreshwa n'ingufu z'umuriro zigenda zihindagurika); yandi atari ibikoresho byo mu nganda cyangwa raboratwari bikoreshwa mu gusukura ibindi bikoresho hakoreshejwe ubushyuhe.

8514.30.00 -Amafuru n’amashyiga ashyurwa na rezisitanse

8514.20.00 -Amafuru n’amashyiga akoreshwa n’ingufu z’umuriro

8514.10.00 -Amafuru n’amashyiga ashyurwa na rezisitanse u 0%

8514.20.00 -Amafuru n’amashyiga akoreshwa n’ingufu z’umuriro u 0%

8514.30.00 -Andi mafuru n’amashyiga u 0%

8514.40.00 -Ibindi bikoresho bikoreshwa mu gusukura Ibindi bikoresho hakoreshejwe ubushyuhe

u 0%

8514.90.00 -Ibice kg 0%

85.15 Imashini na apareye zikoreshwa n'umuriro y (harimo n'izikoreshwa na gazi), razeri n'ubundi bwoko bw'urumuri, zaba zishobora cyangwa zidashobora gukata; imashini na apareye zikoreshwa n'umuriro zishongesha ibyuma n'ibyuma bivanze n'ibumbacyangwacyangwacyangwa-Imashini na apareye zishyushya cyangwa se zisudira ibyuma:

8515.11.00 --Ibyuma n'amatara bisudira 0%

8515.19.00 --Ibindi 0%

347



Ijanisha

-Imashini na apareye zisudira ibyuma hakoreshejwe rezisitanse:

8515.21.00 --Zikoresha muri rusange cyangwa ku bice bimwe na bimwe 0%

8515.29.00 --Ibindi 0%

-Imashini na apareye zihina ibyuma: u

8515.31.00 --Zikoresha muri rusange cyangwa ku bice bimwe na bimwe u 0%

8515.39.00 --Ibindi u 0%

8515.80.00 -Izindi mashini na apareye u 0%

8515.90.00 -Ibice kg 0%

85.16 Ibyuma bishyushya amazi bihita biyashyushya cyangwa biyabika, apareye zishyushya ahantu n'izishyushya ubutaka, izitunganya umusatsi hakoreshejwe ubushyuhe, (urugero izihindura ibara ry'umusatsi, ididefiriza, izikora amakerire) n'izumutsa intoki, amapasi y'umuriro; n'izindi apareye zikoreshwa mu ngo, rezisitanse zishyushya, zindi atari izivugwa mu cyiciro cya85.45

8516.10.00 -Ibyuma bishyushya amazi bihita biyashyushya cyangwa biyabika

-Apareye zishyushya ahantu n'izishyushya ubutaka: 25%

8516.21.00 --Radiyateri zibika ibishyuhe u 25%

8516.29.00 --Ibindi u 25%

-Apareye zitunganya umusatsi cyangwa zumutsa intoki:

8516.31.00 --Ibyuma byumutsa umusatsi u 10%

8516.32.00 --Izindi apareye zitunganya umusatsi u 10%

8516.33.00 --Icyuma cyumutsa intoki u 10%

8516.40.00 -Ipasi y'umuriro u 10%

8516.50.00 -Mikoro onde u 10%

8516.60.00 -Andi mafuru, amashyiga, amashyiga ya kizungu, amasafuriya, amashyiga ya gazi, ibyokezo n'amapanu.

u 10%

-Ibindi bikoresho bikoresha umuriro:

8516.71.00 --Kafetsiyeri u 10%

8516.72.00 --Ibyuma bikaranga imigati u 10%

8516.79.00 --Ibindi u 10%

8516.80.00 -Rezisitanse zikoreshwa umuriro u 10%

8516.90.00 -Ibice kg 10%

348



Ijanisha

85.17 Telefone, harimo izigendanwa cyangwa n'izindi z'andi moko atandukanye, ibindi byuma byakira bikanohereza amajwi, amashusho, amakuru, harimo ibyuma by'itumanaho ahari itumanaho rya Interineti rikoresha cyangwa ridakoresha insinga (ku rusobemiyoboro rwa hafi cyangwa kure), zindi zitari apareye zakira cyangwa zohereza amakuru zivugwa mu cyiciro cya 84.43, 85.25, 85.27 cyangwa 85.28.-Telefone, harimo izigendanwa cyangwa n'izindi z'andi moko atandukanye atakoresha insinga:

8517.11.00 --Telephone zifite combine zidafite imigozi u 0%

8517.12.00 --Telefone zigendanwa z’amoko atandukanye u 0%

8517.18.00 --Izindi u 0%

-Izindi apareye zakira cyangwa zohereza amajwi, amashusho cyangwa andi makuru, harimo na apareye z'itumanaho rya Interineti rikoresha cyangwa ntirikoreshe insinga (ku rusobemiyoboro rwa hafi cyangwa kure):

8517.61.00 --Ibyicaro bya radiyo u 0%

8517.62.00 --Imashini zakira, zigahindura, zikohereza, zikayungurura amajwi, amashusho n'amakuru, harimo n'ibikoreshwa mu guhuza imiyoboro mu buryo bwa interineti

u 0%

8517.69.00 --Ibindi u 10%

8517.70.00 -Ibice u 10%

85.18 Mikoro naho zihagarikwa, indangururamajwi, zifite cyangwa zidafite ibyo zicomekwamo, za ekuteri zaba zifite cyangwa zidafite mikoro, n'ibindi bikoresho bigizwe na mikoro n'indangururamajwi imwe cyangwa nyinshi; ibyuma byongera ijwi bikoresha umuriro, indangururamajwi

8518.10.00 -Mikoro n'ibintu zihagarikwaho 25%

-Indangururamajwi, zaba ziri cyangwa zitari mu byo zicomekwamo:

8518.21.00 --Indangururamajwi imwe imwe, ziri mu byo zicomekwamo 25%

8518.22.00 --Indangururamajwi zinyuranye, zicometswe ahantu hamwe 25%

8518.29.00 --Ibindi 25%

8518.30.00 -Za ekuteri, zaba zifite cyangwa zidafite mikoro, na mikoro zifite indangururamajwi imwe cyangwa nyinshi

u 25%

8518.40.00 -Ibyuma byongera ijwi bikoresha umuriro u 25%

8518.50.00 -Indangururamajwi zikoresha umuriro w'amashanyarazi u 25%

8518.90.00 -Ibice kg 25%

85.19 Apareye zifata cyangwa zisohora amajwi.

349



Ijanisha

8519.20.00 -Apareye zikora bashyizemo ibiceri, inoti, amakarita ya banki, akajeto cyangwa ubundi buryo bwo kwishyura

u 25%

8519.30.00 -Turunedisiki (record-decks) u 25%

8519.50.00 -Imashini isubiza terefone iyo ititabwe u 25%

-Ibindi bikoresho:

8519.81.00 --Bikoresha ibitangazamakuru bikoresha manyeto, amashusho cyangwa ibitangazamakuru bitite umuyoboro muto

u 25%

8519.89.00 --Ibindi u 25%

[85.20]

85.21 Ibikoresho bifata amashusho cyangwa biyerekana, byaba cyangwa bitaba bikoresha dekoderi y'amashusho.

8521.10.008521.90.00

-Kaseti manyetike-Ibindi

Uu

25%25%

85.22 Ibice n'ibikoresho by'inyunganizi bikwiye gukoreshwa byonyine cyangwa bigashingirwaho hamwe n'ibikoresho bivugwa mu cyiciro cya 85.19 kugera kuri 85.21.

8522.10.00 -Karitushi ntuburajwi (Pick-up cartridges) kg 25%

8522.90.00 -Ibindi kg 25%

85.23

Disiki, amakaseti, n'ibindi bibikwaho ibintu, “simatikadi” n'ibindi bikoreshwa mu gufata amajwi cyangwa ibindi bintu, byaba bifashe cyangwa bidafashe, harimo n'uburyo bwo gukora za disiki, ariko havuyemo ibintu bivugwa mu Mutwe wa 37.

-Ibitangazamakuru bikoresha ikoranabuhanga:

--Karita zirimo rukuruzi:

8523.21.10 ---bitafashwe u 10%

8523.21.90 ---byafashwe u 25%

--Ibindi:

8523.29.10 ---bitafashwe u 10%

8523.29.90 ---byafashwe u 25%

--Igitangazamakuru gikora nk’indorerwa:

8523.40.10 ---Bitafashwe u 10%

8523.40.90 ---Byafashwe u 25%

-Igitangazamakuru kigendamo umuriro muke:

8523.51.00 --Ibikoresho bikomeye bibikwaho amakuru u 10%

350



Ijanisha

8523.52.00 --“Simatikadi ” u 10%

8523.59.00 --Ibindi u 10%

8523.80.00 -Ibindi u 25%

[85.24]

85.25

Apareye yohereza amajwi/amashusho atangazwa kuri radiyo cyangwa televiziyo, yaba irimo cyangwa itarimo icyuma cyakira cyangwa gifata amajwi cyangwa kiyasohora, kamera televiziyo, kamera nimerike n’ibyuma bifata amashusho.

8525.50.00 -Insakazamajwi u 0%

8525.60.00 -Insakazamajwi irimo inyakiramajwi u 0%

8525.80.00 -Kamera televiziyo, kamera nimerike, na kamera zifata amajwi n'amashusho u 0%

85.26 Radari, apareye ikoreshwa na radiyo na terekomande ya radiyo.

8526.10.00 -Radari-Ibindi : u 0%

8526.91.00 --Apareye radiyo zikoreshwa mu kugenda mu nyanja u 0%

8526.92.00 --Terekomande za radiyo u 0%

85.27

Inyakiramajwi zikoreshwa mu gutangaza amakuru hakoreshejwe radiyo, zaba zifungiye cyangwa zidafungiye mu kintu kimwe, zifite utwumwa two gufata cyangwa gusubiramo amajwi, cyangwa isaha.

-Inyakiramajwi za radiyo zishobora gukora zidafite ingufu ziturutse hanze:

8527.12.00 --Rariyo kasete zijya mu mufuka u 25%

8527.13.00 --Urundi rusobe rw'ibikoresho birimo imashini zifata amajwi n'iziyasohora u 25%

8527.19.00 --Ibindi u 25%

-Inyakiramajwi zidashobora gukora zidafite ingufu ziturutse hanze, byo mu bwoko bukoreshwa mu modoka:


8527.29.00 --Ibindi u 25%

-Ibindi: u 25%

351



Ijanisha


8527.92.00 --Bidahujwe no gufata amajwi cyangwa imashini ikora kopi ariko ifatanye n’isaha

u 25%

8527.99.00 --Ibindi u 25%

85.28

Ingaragazamashusho na porojegiteri, bitarimo inyakiramashusho yo kuri televiziyo, byaba birimo cyangwa bitarimo inyakiramajwi ya radiyo n'imashini ifata amajwi cyangwa amashusho cyangwa se iyasakaza.-Ingaragazamashusho (monitors) zikoresha igiheha gicamo ibisarasi bya katode:

8528.41.00--By’ubwoko bukoreshwa gusa mu mashini zikora isesengura nyakwikoresha ry’amakurufatizo yo mu gice cya 84.71

u 0%

8528.49.00 --Ibindi u 25%

-Ibindi byerekana amashusho:

8528.51.00--By’ubwoko bukoreshwa gusa mu mashini zikora isesengura nyakwikoresha ry’amakurufatizo yo mu gice cya 84.71 u 0%

--Ibindi:

8528.59.10 ---Bidateranyije u 10%

8528.59.90 ---Ibindi u 25%

-Porojegiteri: 8528.61.00

8528.69.00

--By’ubwoko bukoreshwa gusa mu mashini zikora isesengura nyakwikoresha ry’amakurufatizo yo mu gice cya 84.71-- Ibindi

u

u

0%

25%-Inyakiramashusho n'inyakiramajwi zikoreshwa na televiziyo zaba zirimo cyangwa zitarimo inyakiramajwi ya radiyo n'imashini ifata amajwi cyangwa amashusho cyangwa se iyasakaza:

8528.71.00 --Bitagenewe kugira aherekana amashusho u 25%

--Ibindi, by’ ibara:


8528.72.90 --Ibindi u 25%

--Ibindi, umukara n'umweru cyangwa irindi bara rimwe

8528.73.10 --Bidateranyije u 10%

352



Ijanisha

8528.73.90 --Ibindi u 25%

85.29 Ibyuma bidateranyije bibereye gukora byonyine cyangwa by'umwihariko hamwe n'amamashini avugwa mu cyiciro cya 85.25 kugeza kuri 85.28.

8529.10.00 -Anteni na n’apareye zikwiza imvumba z’amajwi by'ubwoko bwose; ibice byagenewe gukoreshwaho

u 25%

8529.90.00 -Ibindi kg 25%

85.30 Ibikoresho by’amashanyarazi bitanga ibimenyetso, bigenzura umutekano n’imigendere yo mu muhanda kuri za gariyamoshi, taramuweyi (tramways), ahantu haparikwa ku biganda mu muhanda, mu nzuzi n’ibiyaga rwagati mu gihugu, ahantu hagenewe guparika, inyubako zo mu byambu n’ibibuga by’indege (bindi bitari ibivugwa mu mutwe wa 86.08).

8530.10.00 Ibikoresho byagenewe inzira za gari ya moshi na taramuweyi u 0%

8530.80.00 Ibindi bikoresho u 0%

8530.90.00 Ibice kg 25%

85.31 Igikoresho gitanga ibimenyetso by’amajwi cyangwa amashusho gikoresha amashanyarazi (nk’inzogera, ibyapa, intabaza zivuga iyo hari ubujura cyangwa inkongi y’umuriro, bindi bitari ibiri mu mutwe wa 85.12 cyangwa 85.30.

8531.10.00 -Intabaza irega abasambo cyangwa ikindi gikoresho gikora ibyo u 10%

8531.20.00 -Mugaragaza zifite ibyo bita ‘Liquid Crystal Devices (LCD) cyangwa ibyohereza diyogiside (LED)

u 10%

8531.80.00 -Izindi apareye u 10%

8531.90.00 -Ibice kg 10%

85.32 Ibikoresho bibika umuriro, gihama hamwe, gihinduka cyangwa bikorerwa regiraje.

8532.10.00 -Ibifata bikanabika amashanyarazi (capaciros) bishimangiye ahantu bigenewe gukoreshwa muri za sirikwi za 50/60 Hz kandi zifite ingufu zo kwakira zitari munsi ya 0.5 kvar (power capacitors)

kg 10%

- Ibindi bifata bikanabika amashanyarazi bishimangiye ahantu (fixed capacitors) :

8532.21.00 --Tantalumu kg 10%

8532.22.00 --Aruminiyumu irimo za erekitororize (Aluminium electrolytic) kg 10%

8532.23.00 --Ibintu bitanyurwamo n'amashanyarazi bikozwe mu ibumba (Ceramic dielectric), bigizwe n’agace kamwe

kg 10%

8532.24.00 -- Ibintu bitanyurwamo n'amashanyarazi bikozwe mu ibumba (Ceramic dielectric), bigizwe n’uduce twinshi tugerekeranye

kg 10%

353



Ijanisha

8532.25.00 --Ibintu bitanyurwamo n'amashanyarazi bikozwe mu mpapuro cyangwa parasitike

kg 10%

8532.29.00 --Ibindi kg 10%

8532.30.00 -Ibifata bikanabika amashanyarazi, bihindagurika cyangwa ushobora kuregira.

kg 10%

8532.90.00 -Ibice kg 10%

85.33 Resisitanse z’amashanyarazi (hakubiyemo rewosita (rheostats) na potansiyometero), zindi zitari resisitanse zizana ubushyuhe.

8533.10.00 -Resisitanse za karubone zishyigikiye ahantu kg 10%

- Izindi rezisitanse zishyigikiye ahantu:

8533.21.00 --Zifite ingufu zitarengeje W 20 kg 10%

8533.29.00 --Ibindi kg 10%

- Rezisitanse zihindagurika ziba zizinzeho insinga, hakubiyemo rewosita (rheostats) na potansiyometero:

8533.31.00 --Zifite ingufu zitarengeje W 20 kg 10%

8533.39.00 --Ibindi kg 10%

8533.40.00 -Izindi rezisitanse zihindagurika, hakubiyemo rewosita (rheostats) na potansiyometero

kg 10%

8533.90.00 -Ibice nsimbura kg 10%

85.34 8534.00.00 Sirikwi zishushanyije. kg 10%

85.35 Ibyuma by'amashanyarazi bigenewe gucana no kuzimya cyangwa kurinda uruhererekane rw'amashanyarazi; guhuza cyangwa kwinjiza mu ruhererekane rw'amashanyarazi (ingero: nk'utwuma two kwatsa cyangwa kuzimya (switches), udukata umuriro igihe urengeje igipimo cyagenwe (fuses), utwo gukingira inkuba (lightening arresters), utubuza kurenza igipimo cy'ingufu izi n'izi z'amashanyarazi, utubuza ukwiyongera k'umuriro gukabije, utwuma bacomeka mu twenge kugira ngo bohereze amashanyarazi mu byuma bigiye kuyakoresha, udusanduku tw'aho insinga zihurira kugira ngo zishobore kugera hose mu nzu aho bashaka kugeza amashanyarazi) ku gipimo cy'amashanyarazi kirenze voruti 1,000

8535.10.00 -Fizibule z'umuriro kg 0%

- Apareye zikoresha zihagarika sirikwi (circuit breakers) :

8535.21.00 --Zikoreshwa kuri vorute ziri munsi ya kV 72.5 kg 0%

354



Ijanisha

8535.29.00 --Ibindi kg 0%

8535.30.00 -Interiputeri (switches) z’ubwoko bunyuranye kg 0%

8535.40.00 -Apareye ziregira urumuri, vorute n’izirinda ko haba umuriro urengeje urugero

kg 0%

8535.90.00 -Ibindi kg 0%

85.36 Ibyuma by'amashanyarazi bigenewe gucana cyangwa gukingira uruhererekane rw'amashanyarazi; guhuza cyangwa kwinjiza mu ruhererekane rw'amashanyarazi (ingero: nk'utwuma two kwatsa cyangwa kuzimya (switches), utwuma twakira umuriro tukawohereza tumaze kuwongera, utwo gukata umuriro igihe urengeje igipimo cyagenwe (fuses), utubuza ukwiyongera k'umuriro biturutse ku miriro iba iturutse ahandi, utwuma bacomeka mu twenge kugira ngo bohereze amashanyarazi mu byuma bigiye kuyakoresha, utwenge ducomekwamo ibyuma bikoresha amashanyarazi, uducomekwamo amatara) bikoreshwa kuri vorute zitarengeje 1,000; utuntu twagenewe guhuza fibure oputike, insinga za fibure oputike.

8536.10.00 -Fizibule z'umuriro kg 10%

8536.20.00 -Apareye zikoresha zihagarika sirikwi (circuit breakers) kg 10%

8536.30.00 -Izindi apareye zo kurinda uruhererekane rw'amashanyarazi (sirikwi) kg 10%

- Interiputeri bita role (Relays) :

8536.41.00 --Zifite vorute zitarenze V 60 kg 10%

8536.49.00 --Ibindi kg 10%

8536.50.00 -Ibindi bizimya bikanacana umuriro (interiputeri) kg 10%

- Ibifata amatara (Lamp-holders), soketi bacomekamo amatara:

8536.61.00 --Ibifata amatara kg 10%

8536.69.00 --Ibindi kg 10%

8536.70.00 - -Udufatanyisho twa fibure obutike, ibizingo n'amakabure bya fibure obutike

kg 0%

8536.90.00 -Izindi apareye kg 10%

85.37 Ibibaho, n'ibindi bintu birambuye nk'urubaho, ibibaho bahurizaho ibyuma byo gucunga imikorere y'amashanyarazi (consolers), ameza afite ububiko, utubati n'ibindi bya ngombwa, byose bifite ibikoresho bibiri cyangwa birenze mu bivugwa mu gice cya 85.35 cyangwa 85.36., byose bikaba bigenewe gucunga cyangwa gukwirakwiza amashanyarazi harimo n'ibikoresho biri mu twuma tuvugwa mu mutwe wa 90, n'apareye zigenzura zikoresha imibare (numerical), bikaba atari ibikoresho byo kwatsa cyangwa kuzimya amashanyarazi bivugwa mu gice cya 85.17

355



Ijanisha

8537.10.00 -Bifite vorute zitarenze V 1,000 kg 10%

8537.20.00 -Bya vorute zirenze V 1.000 kg 0%

85.38 Ibyuma bikwiranye no gukoreshwa gusa cyangwa cyane cyane n'ibikoresho bivugwa mu gice 85.35, 85.36 cyangwa 85.37.

8538.10.00 -Ibibaho, n'ibindi bintu birambuye nk'urubaho, ibibaho bahurizaho ibyuma byo gucunga imikorere y'amashanyarazi (consolers), ameza afite ububiko, utubati n'ibindi bya ngombwa, byose bifite ibikoresho bibiri cyangwa birenze mu bivugwa mu gice cya 85.37, bitariho apareye zabyo.

kg 10%

8538.90.00 -Ibindi kg 10%

85.39 Amatara yakiswa n’utudodo tunzinya (filament) tw’amashanyarazi cyangwa Amatara bita “discharge lamp””, hakubiyemo amatara ateye nk’ay’imodoka y’imbere (Sealed beam lamp) n’ amatara ya iritaraviyore cyangwa emfararuje; “arc-lamps”.

8539.10.00 -Amatara ateye nk’ay’imodoka y’imbere (Sealed beam lamp) u 25%

- Andi matara akoresha utudodo tunzinya (filament), hatarimo amatara ya iritaraviyore cyangwa emfararuje:

8539.21.00 --Harojene ya tungusiteni (Tungsten halogen) u 25%

8539.22.00 --Ibindi, bifite ingufu zitarenze W 200 n'ibifite vorute zirenze V100 u 25%

8539.29.00 --Ibindi u 25%

- Amatara bita “discharge lamp”, yandi atari aya iritaraviyore :

8539.31.00 --Furuworesa (Fluorescent), katode ishyushye u 25%

8539.32.00 --Amatara akoresha vaperi ya merikire cyangwa sodiyumu; amatara akoresha halide.

u 25%

8539.39.00 --Ibindi u 25%

- Amatara ya iritaraviyore cyangwa emfararuje; Amatara ahese nk’umuheto ( arc-lamps):

8539.41.00 -- Amatara ahese nk’umuheto“Arc-lamps” u 25%

8539.49.00 --Ibindi u 25%

8539.90.00 -Ibice kg 25%

85.40 Varuve ba tibe bikorana na terimiyo (thermionic), za katode ikonje cyangwa foto-katode (nk’urugero, varuve n’amatibe bikoreshwa n’umwuka (vacuum) cyangwa vaperi cyangwa gaze, varuve en’amatibe bita “mercury arc rectifying”, amatibe ya katode, amatibe ya kamera za tereviziyo).

- Amatibe ya katode y’amafoto ya tereviziyo, hakubiyemo amatibe ya

356



Ijanisha

katode y’ingaragazamashusho za videwo:

8540.11.00 --Amabara u 10%

8540.12.00 --Umukara n'umweru cyangwa irindi bara rimwe (monochrome) u 10%

8540.20.00 -Amatibe ya kamera za tereviziyo; ibihindura amashusho n’ibiyongerera ireme (image converters na intensifiers); bindi bitari amatibe ya foto-katode

u 10%

8540.40.00 -Amatibe agaragaza amakurufatizo (data)/amashusho, amabara, bifite “phosphor dot screen pitch” iri munsi ya 0.4 mm

u 10%

8540.50.00 Amatibe agaragaza amakurufatizo (data)/amashusho, umukara n’umweru, cyangwa irindi bara rimwe (monochrome)

u 10%

8540.60.00 Andi matibe y’urumuri rwa kabode u 10%

- Amatibe ya mikoro onde (micro wave) (nk'urugero, manyetoro (magnetrons), kirisitoro (klystrons), amatibe ya onde zitembera (travelling wave), karisinotoro (carcinotrons), utabariyemo ibyo bita “grid-controlled tubes”:

8540.71.00 --Manyetoro u 10%

8540.72.00 --Kirisitoro u 10%

8540.79.00 --Ibindi u 10%

- Azindi varuve n’andi matibe:

8540.81.00 --Varuve zakira (Receiver valves) cyangwa varuve n’amatibe byongera (amplifier valves)

u 10%

8540.89.00 --Ibindi u 10%

- Ibice :

8540.91.00 --Bigenewe amatibe y’urumuri rwa kabode kg 10%

8540.99.00 --Ibindi kg 10%

85.41 Diyode, taransisitoro n’ibindi bikoresho bitanyuramo amashanyarazi ku buryo busesuye (semiconductor); ibikoresho bidacamo umuriro neza bihinduka bitewe n’urumuri (photosensitive), hakubiyemo amabuye bita “fotovolutayike” mu buryo yaba arimo bwose; diyode zisohora urumuri; ibyo bita “piezo-electric crystals” bishyigikiye.

8541.10.00 -Diyode, zindi zitari izihinduka bitewe n’urumuri (photosensitive) cyangwa diyode zisohora urumuri

u 0%

- Taranzisitoro, zindi zitari taransisitoro zihinduka bitewe n’urumuri:

8541.21.00 --Bifite igipimo cyo gusohora kiri munsi ya W 1 u 0%

8541.29.00 --Ibindi u 0%

357



Ijanisha

8541.30.00 -Tirisitoro (thyristors), diyaki (diacs) na tiriyaki (triacs), zindi zitari ibintu bihinduka bitewe n'urumuri (photosensitive)

u 0%

8541.40.00 -Ibintu bidacamo umuriro neza bihinduka bitewe n'urumuri (semiconductor devices), hakubiyemo amabuye ya batiri bita “fotovurutayike” mu buryo yaba akozemo bwose; diyode zisohora urumuri

u 0%

8541.50.00 -Ibindi bintu bidacamo umuriro neza bihinduka bitewe n'urumuri u 0%

8541.60.00 -Ibyo bita “piezo-electric crystals” bishyigikiye u 0%

8541.90.00 -Ibice kg 0%

85.42 Sirikwi elegitoronike zihurijwe hamwe (integrated circuits)

- Sirikwi elegitoronike zihurijwe hamwe :

8542.31.00 --Poroseseri na kontororeri, byaba bifatanye cyangwa bidafatanye n’ububiko bwibuka, muhinduzi, sirikwi rojike, ampurifikateri (intubuzi), isaha na sirikwi igena igihe, cyangwa izindi sirikwi

u 10%

8542.32.00 --Ububiko bwibuka u 10%

8542.33.00 --Ampurifikateri (intubuzi) u 10%

8542.39.00 --Ibindi u 10%

8542.90.00 -Ibice kg 10%

85.43 Amamashini n'ibikoresho byo mu rugo bikoreshwa amashanyarazi yihariye ibi bikaba nta handi byasobanuwe cyangwa byashyizwe muri uyu mutwe

8543.10.00 -Apareye yongera umuvuduko wa zaparitikire (Particle accelerators) : u 10%

8543.20.00 -Apareye itanga sinyari (Signal generators) u 10%

8543.30.00 -Amamashini n’apareye byorosa ku bintu agahu k’icyuma hifashishijwe amashanyarazi (electroplating), erekitororize (electrolysis) cyangwa erekitoroforeze

u 0%

8543.70.00 -Izindi mashini na apareye u 10%

8543.90.00 -Ibice kg 10%

85.44 Insinga zifubitsweho ibirinda gufatwa n'amashanyarazi (hakubiyemo kuzisigaho verini cyangwa ogiside), amakabure (hakubiyemo kabure ebyiri zifungiye mu kintu kimwe (co-axial)) n’ibindi bintu bitwara umuriro w'amashanyarazi byoroshyweho agahu katambukwa n’amashanyarazi,byaba bifite cyangwa bidafite udufatanyisho (connectors); amakabure ya fibure oputike, byakozwe mu butsinga bugiye bugira agaho kabukikije buri kamwe ukwako, bwaba buteranyijwe cyangwa budateranyijwe n’ibintu bitwara umuriro w'amashanyarazi cyangwa bufite udufatanyisho .

358



Ijanisha

- Insinga zihotoye (winding wire) :

8544.11.00 --Bikozwe mu muringa kg 25%

8544.19.00 --Ibindi kg 25%

8544.20.00 -Kabure ziba zinyuze mu kizifungiye hamwe n’ibindi bintu bitwara umuriro w'amashanyarazi nabyo biba binyuze mu kintu kimwe (co-axial)

kg 25%

8544.30.00 -Ibikoresho byo gucana umuriro hamwe n'ibindi byo mu bwoko bw'ibikoreshwa mu modoka, mu ndege no mu mato

kg 25%

- Indi bintu bitwara umuriro w'amashanyarazi, kuri vorute zitarenga V 1000:

8544.42.00 --Ziriho udufatanyisho kg 25%

8544.49.00 --Ibindi kg 25%

8544.60.00 -Izindi nsinga zitwara umuriro wa vorute zirengeje V 1.000 kg 25%

8544.70.00 -Amakabure ya fibure obutike kg 0%

85.45 Insinga zijyana amashanyarazi za karubone, uburoso bwa karubone, amatara ya karubone, bateri za karubone n'ibindi bicuruzwa bya garafite cyangwa indi karubone, ziri kumwe cyangwa zitari kumwe na karubone, z'ubwoko bukoreshwa ku mpamvu z'amashanyarazi.-Insinga z'amashanyarazi:

8545.11.00 --Bimeze nk'ibikoreshwa mu gushyushya amazi kg 0%

8545.19.00 --Ibindi kg 10%

8545.20.00 -Uburoso kg 10%

8545.90.00 -Ibindi kg 10%

85.46 Impapuro zifunika ahantu hanyuramo umuriro mu kintu icyo ari cyo cyose.

8546.10.00 -Z'ibirahuri kg 10%

8546.20.00 -Z'ibumba kg 10%

8546.90.00 -Ibindi Kg 10%

85.47 Ibintu bibuza gufatwa n’amashanyarazi bifunika imashini zikoreshwa n’umuriro w’amashanyarazi, ibikoresho byabugenewe, kuba ari ibikoresho byagewe koko gutwikira bitandukanye n’utundi tuntu duto dukoze mu byuma (urugero, utwo bacomekaho ku mashanyarazi tuba twivanze ubwo haba hagamijwe kubihuza, bitari ibitwikira dusanga mu mutwe wa 85.46; imiyoboro n’ibice mpuza yabyo, bikoze mu butare bw’ibanze, bisizeho agace kabuza gufatwa n’amashanyarazi.

8547.10.00 -Ibikoresho by’ibumba bibuza gufatwa n’amashanyarazi Kg

10%10%

359



Ijanisha

kg8547.20.00 -Ibikoresho bya parasitike bibuza gufatwa n’amashanyarazi

kg10%

8547.90.00 -Ibindi

85.48 Ibishingwe cyangwa ibisigara bijyanye n’ingufu z’amashanyarazi, batiri, ibyuma bikusanya umuriro, ibyuma bibyara umuriro bitagikora, batiri zitagikora, ibyuma bikusanya umuriro bitagikora, ibyuma bisimbura ibikoreshwa mu mashini n’ibyuma by’umuriro, bitagize ahandi bigaragazwa cyangwa ngo bishyirwe muri uyu mutwe.

8548.10.00 -Ibishingwe cyangwa ibipampara bya za batiri, ibyuma bibika umuriro; za batiri, ibyuma bibika umuriro byashaje ariko bishobora kongera gukoreshwa, ibyuma by'amashanyarazi bikoreshwa mu mamashini n'ibikoresho, bitagize ahandi bigaragazwa cyangwa ngo bishyirwe

Kg 25%

8548.90.00 -Ibindi kg 25%

Icyiciro CYA XVIIIBINYABIZIGA, INDEGE N’IBYOGAJURU, AMATO N’IBINDI BIKORESHWA MU GUTWARA ABANTU N’IBINTU

Ibisobanuro byerekeye iki Cyiciro 1. Iki gice ntikirebana n'ingingo zo mu mitwe ya 95.03 cyangwa 95.08, cyangwa ibisa nabyo byo mu mutwe wa 95.06. 2. Ijambo “ibice nsimbura” na “ibice nsimbura n'inyunganizi” ntaho akoreshwa ku bicuruzwa bikurikira, byaba bigaragazwa cyangwa bitagaragazwa nk'ibicuruzwa bibarirwa muri iki Cyiciro: (a) Ibice byunga, ironderi cyangwa ibindi nk'ibyo icyo byaba bikozemo cyose (byatondetswe hakurikijwe ibintu bikigize cyangwa mu mutwe wa 84.84) cyangwa ibindi bicuruzwa bikoze muri kawucu yakomejwe hifashishijwe uburyo bw'ubutabire yindi itari kawucu ikomeye (umutwe 40.16); (b) Ibice bikoreshwa muri rusange, nk’uko byasobanuwe mu gika cya 2 cyo mu gice cya XV ,cy’ibcyuma (Igice XV) cyangwa ibicuruzwa bisa na byo bya parasitiki (Umutwe wa 39); (c) Ibintu bivugwa mu Mutwe wa 82 (ibikoresho); (d) Ibintu bivugwa mu cyiciro cya 83.06; (e) Amamashini cyangwa apareye byo mu bice bya 84.01 kugeza ku cya 84.79, cyangwa ibice nsimbura byabyo, ibicuruzwa byo mu mutwe 84.81 cyangwa 84.82 cyangwa, bipfa kuba bigize igice kigaragara cya za moteriice byose bya za moteri, ibicuruzwa, ibicuruzwa byo mu mutwe wa 84.83; (f) Imashini cyangwa ibikoresho by'amashanyarazi (Umutwe wa 85); (g) Ibintu bivugwa mu Mutwe wa 90; (h) Ibintu bivugwa mu Mutwe wa 91; (ij) Intwaro (Umutwe wa 93); (k) Amatara cyangwa ibintu bimurika bivugwa mu cyiciro cya 94.05; cyangwa (l) Uburoso bukoreshwa nk'ibice by'ibinyabiziga (icyiciro cya 96.03). 3. Ahantu mu mitwe ya 86 kugeza ku wa 88 havugwa “ibice” cyangwa se “inyongera” ntaho bihurira n'ibice cyangwa inyongera bitabereye gukoresha gusa ku bicuruzwa byo muri iyo nitwe Igice cyangwa se inyongera gihuye n’igisobanuro cy'uko ibicuruzwa biteye mu bice by’iyo Mitwe binyuranye cyangwa irenze muri iyo mitwe, gishyirwa muri uwo mutwe ufite aho uhuriye n’akamaro nyamukuru ka cya gice cyangwa se ya nyongera 4. Ku bijyanye n'ibivugwa muri iki Gice: (a) Ibinyabiziga usanga akenshi byarakorewe kugenda mu mihanda no ku marayirayi nk'uko bivugwa mu cyiciro cyabigenewe mu Mutwe wa 87;

360

(b) Ibinyabiziga bya moteri bigendera mu mazi cyangwa ku butaka biri mu cyiciro cyabyo mu gice cyabyo cya 87 (c) Indege zubatswe ku buryo bwihariye zishobora na none gukora nk’ibinyabiziga byo mu muhanda biri mu cyiciro cyabyo mu gice cyabyo cya 88 5. Imodoka zifite ibihago by’umwuka zigomba gushyirwa muri iki cyiciro kimwe n’ibindi binyabiziga bisa nabyo mu buryo bukurikira: (a) Mu Mutwe wa 86 bigenewe kugendera mu nzira zigiye umujyo umwe (hovertrains); (b) Mu mutwe wa 87 mu gihe zigendera ku butaka cyangwa hejuru y’ubutaka n’amazi; (c) Mu mutwe wa 89 iyozagenewe kugenda ku mazi, byashobora cyangwa bidashora kugera ku butaka cyangwa ibyiciro byo kugera ku butaka cyangwa se na none kugendera ku rubura. Ibice nsimbura n’ibikoresho nyunganizi by'ibinyabiziga bifite amurutiseri z'umwuka bigomba gushyirwa mu cyiciro kimwe n'ibinyabiziga bivugwa mu cyiciro kirimo ibyo binyabiziga bifite amurutiseri z'umwuka nk'uko biteganyijwe mu gika kibanza. Ibintu bigize amarayirayi ya “hovertrain” bigomba gutondekwa nk’ibikoresho by’ikora rya rayirayi za gariyamoshi n’ibikoresho byo gutanga ibimenyetso, by’umutekano, no kugenzura imigendere ya za gari ya moshi w’urujya n’uruza rwazo

361

Umutwe wa 86Za gari ya moshi cyangwa taramuweyi, kontineri n’ ibice byazo byerekeranye n’ibigenda byikaraga bikora hasi; ibintu

bikora n’ibisana amarayirayi ya gariyamoshi na taramuweyi n’ibice nsimbura byabyo, n’ibikoresho byerekeranye n’ibyapa (harimo ibikoresha amashanyarazi n’ibiri mekanike) by’amoko yose

Ibisobanuro bijyanye n’uyu mutwe. 1. Uyu mutwe ntureba: (a) Imitambiko ishyigikiye inzira za gariyamoshi (sleeper) ikozwe mu mbaho cyangwa beto, cyangwa uduce tw'inzira ya za gari ya moshi dukoze muri beto (icyiciro cya 44.06 cyangwa 68.10) b) Ibikoresho byo kubaka inzira za gariyamoshi bikozwe mu butare cyangwa umuringa byo mu gice cya 73.02, cyangwa (c) Ibimenyetso bikora nk’ibyapa cyangwa ibikoresho bibungabunga umutekano w’imigendere yo mu nzira za gariyamoshi byo mu gice cya 85.30. 2. Igice cya 86.07 kirebana n’ibi bikurikira: (a) Imitambiko, ibiziga, ibyuma bikorana n'ibiziga (vitesi), amapine y'icyuma, ibiziga bya parasitike n'ibigurudumu n'ibindi bice by'ibiziga (b) Amakadiri, amakadiri akoze indiba, imitambiko iyega n’imitambiko igendaho ibintu; (c) Buwate z’umutambiko; pedare ya feri; (d) Amorutiseri z’ibikoresho bikoreshwa mu bwikorezi; ingobe n’ibindi bikoresho bikoresha mu guteranya ibintu no guhuza za koridoro; (e) Karisori. 3. Haseguriwe ibiteganywa mu gisobanuro cya 1 haruguru, icyiciro cya 86.08 kirebana n’ibi: (a) Inzira yahujwe, ibice by'inzira za gari ya moshi bizenguruka bifasha gariyamoshi guhindukira (turntables), rasoro zigabanya ihungabana (buffers), ibikoresho byo gupima imizigo. (b) Semafore, disike zikoreshwa mu gutanga ibimenyetso, icyuma gifashe kuri moteri kigenzura umuvuduko n’ibindi byuma bikora mu gutanga ibimenyetso (harimo, ibikoresha amashanyarazi, n’ibitayakenera) cyangwa ibikoresho bigenzura urujya n’uruza, byaba biteye ku buryo bitanga cyangwa ntibitange urumuri rw’amashanyarazi, ku nzira ya gari ya moshi, inzira za taramuweyi, imihanda, inzira zo mu biyaga no mu nzuzi z’imbere mu gihugu, ahagenewe parikingi, inyubako zo mu byambu cyangwa se ibibuga by’indege.



Ijanisha

86.01 Ibimodoka bigenera ku marayirayi bikomora ingufu hanze yabyo ku mashanyarazi cyangwa ibyuma bibika umuriro w’amashanyarazi

8601.10.00 -Bikomora ingufu hanze yabyo ku kintu gitanga amashanyarazi u 0%

8601.20.00 -Bikomora ingufu ku byuma bibika umuriro u 0%

86.02 Ibindi bimodoka bigendera ku marayirayi, ibice by’ibyo bimodoka bitwara amakara n’amazi (tenders)

8602.10.00 -Ibimodoka bikoreshwa moteri za diyezeli n’amashanyarazi u 0%

8602.90.00 -Ibindi u 0%

86.03 Amoko anyuranye y’ibimodoka cyangwa tramweyi, amakamyoneti byigendesha ku marayirayi atari ibivugwa mu gice cya 86.04

8603.10.00 -Bikomora ingufu hanze yabyo ku kintu gitanga amashanyarazi u 0%8603.90.00 -Ibindi u 0%

86.04 8604.00.00 Imodoka zishinzwe kwita ku no gusana marayirayi ya gari ya moshi cyangwa ya taramuweyi, zaba zigendesha cyangwa

u 0%

362



Ijanisha

zitigendesha (nk’urugero, amasarumara, imashini ziterura ibiremereye, ibimashini bitsindagira, izikora inzira, imodoka zigenzura amarayirayi)

86.05 8605.00.00 Imodoka za gariyamoshi zitwara abagenzi, zitigendesha, kamyoneti zikorera imizigo, ibice bya gari ya moshi bitwara ibintu by’iposita, n’ibindi bice bya za gariyamoshi biba bifite icyo bigenewe cyihariye, bitigendesha (uvanyemo ibiri mu gice cya 86.04)

u 0%

86.06 Amakamyo anyura mu nzira ya gari ya moshi na taramuweyi atwara ibicuruzwa, atigendesha.

8606.10.00 -Ibice bya gariyamoshi bitwara ibisukika (tank wagons) n’ibindi nkabyo

u 0%

8606.30.00 -Amakamyoneti ashobora kwipakurura, atari ayo dusanga mu gace ka 8606.10

u 0%

-Ibindi: 8606.91.00 --Gitwikiriye kandi gifunze u 0%8606.92.00 --Zifunguye, zifite impande zidakurwaho z'ubujyejuru burengeje cm 60 u 0%

8606.99.00 --Ibindi u 0%

86.07 Ibice by’inzira ya gari ya moshi cyangwa taramuweyi n’izindi modoka zo muri ubu bwoko -Imitambiko iyega n’imitambiko iterekwaho ibintu, imitambiko n’amapine, n’ibice bijyana na byo:

8607.11.00 --Imitambiko iyega n’imitambiko iterekwaho ibintu igenderwaho kg 0%

8607.12.00 --Indi mitambiko iyega n’imitambiko iterekwaho ibintu kg 0%

8607.19.00 --Ibindi, harimo ibyuma bisimbura ibipfuye cyangwa ibishaje kg 0%

-Amaferi n’ibyuma bisimbura ibitagikora:

8607.21.00 --Amaferi akoresha umwuka n’ibyuma bisimbura ibitagikora kg 0%

8607.29.00 --Ibindi kg 0%

8607.30.00 -Ibikoresho byo gufatanya ibice bitandukanye, ibigabanya guhungabana (buffers). n’ibice bibisimbura iyo hari ibitagikora

kg 0%

-Ibindi:

8607.91.00 --Bya rokomotive kg 0%

8607.99.00 --Ibindi kg 0%

86.08 8608.00.00 Ibigize n’ibikora inzira ya gari ya moshi cyangwa taramuweyi; ibyapa bidakoresha amashanyarazi (harimo ibiri electro-mechanical) cyangwa ibikoresho byo kugenzura imigendere yo mu nzira za gariyamoshi, taramuweyi, imihanda, inzira zo mu mazi zo hagati mu gihugu, ahagenewe za parikingi inyubako z'ibyambu cyangwa se ibibuga by’indege; ibyuma by’ibyavuzwe haruguru.

kg 0%

86.09 8609.00.00 Kontineri (harimo izitwara ibisukika) cyane cyane zibereyeho kg 0%

363



Ijanisha

kandi zifite ibya ngombwa byo gutwara mu buryo bumwe cyangwa se burenze bumwe.

Umutwe wa 87

364

Imodoka zikoresha moteri, udutwe dukurura bita ‘’tractor’’, ibinyabiziga bikoresha umuhanda wo k’ubutaka, ibice byabyo n’ibikoresho bijyana na byo

Ibisobanuro bijyanye n’uyu mutwe. 1. Uyu mutwe ntabwo uvuga kuri za gariyamoshi n'izindi modoka zo muri ubu bwoko zose zigenewe gusa inzira ya gariyamoshi. 2. Ku mpamvu z'ibigamijwe muri uyu mutwe, “ibitorotoro” bisobanuye by'umwihariko ibinyabiziga bibereyeho gukurura ikindi kinyabiziga, imashini zo mu rugo cyangwa imitwaro, byaba bitwaye cyangwa se bidatwaye imitwaro, bigendanye n'icyo igitorotoro, ibikoresho, imbuto, ifumbire n'ibindi bicuruzwa bigenewe gukora cyane. Amamashini n’ibikoresho bigenewe gushyirwa kubitorotoro byo mu gice cya 87.01 ibikoresho byasimburana bikomeza gutondekwa mu bice byabyo kabone n’iyo byaba byazanye n’igitorotoro, byaba bifatishijeho cyangwa bitandukanye. 3. Shasi za moteri n'aho utwaye yicara zishyirwa mu byiciro bya 87.02 kugera kuri 87.04, si cyiciro cya 87.06. 4. Icyiciro cya 87.12 kirimo amagare yose y’abana. Ibindi binyabiziga by’abana tubisanga mu gice cya 95.03.

Igice No.

No. Kode H.S Igisobanuro cy'uko ibicuruzwa biteye Igipimo fatizo

Ijanisha

87.01

8701.10.00

Imashini zihinga (izindi zitari imashini zihinga zivugwa mu cyiciro cya 87.09).-Imashini zihinga ziyoborwa n'abanyamaguru

u 0%

-Taragiteri zigenda mu muhanda zigenewe rumoroki ntoya:


8701.20.90 ---Ibindi u 10%

8701.30.00 -Taragiteri zigendera ku minyururu u 0%

8701.90.00 -Ibindi u 0%

87.02 Imodoka zitwara abantu icumi cyangwa barenze, harimo n'umushoferi.

-Zifite Moteri Ikoreshwa na pisito (Moteri Za diyezeri cyangwa Za diyezeri ku buryo butari ijana ku ijana):

---Imodoka zifite amapine ane zitwara abantu icumi:

8702.10.11 ----Bidateranyije u 0%

8702.10.19 ----Ibindi u 25%

---Izindi ku gutwara abantu 10 cyangwa barenze ariko ntibarenge abantu 25:


8702.10.22 ----Ku gutwara abantu batarenga 15 u 25%

8702.10.29 ----Ibindi u 25%

---Ku gutwara abantu barenga 25:


8702.10.99 ----Ibindi u 25%

-Ibindi:

365

Igice No.


Ijanisha

---Imodoka zifite amapine ane zitwara abantu icumi:


8702.90.19 ----Ibindi u 25%

---Izindi zitwara abantu 10 cyangwa barenze ariko ntibarenge 25:


8702.90.29 ----Izindi u 25%

---Zitwara abantu barenga 25:


8702.90.99 ---Ibindi u 25%

87.03 Imodoka cyangwa ibindi binyabiziga byagenewe cyane cyane gutwara abantu (bitari ibivugwa mu gice No. 87.02), hakubiyemo imodoka zitwara cyangwa zijyana abagenzi aho gariyamoshi zihagarara n'imodoka zigenewe amasiganwa.

8703.10.00 -Ibinyabiziga byakorewe cyane cyane kugenda ku rubura, imodoka za gorufe n'ibindi binyabiziga biteye nk’ibyo-Ibindi binyabiziga, zifite moteri zakishwa ikibatsi bikoreshwa na pisito:

u 25%

8703.21.108703.21.90

8703.22.108703.22.90

8703.23.108703.23.90

8703.24.108703.24.90

-- Zifite moteri ifite ingufu zitarenze cc1,000:--- Bidateranyije--- Ibindi-- Zifite moteri ifite ingufu zirenze cc 1,000 aliko zitarenze cc1,500:--- Bidateranyije--- Ibindi-- Zifite moteri ifite ingufu zirenze cc 1,500 aliko zitarenze cc1,500 :---Bidateranyije--- Ibindi

--Zifite ingufu za moteri zirengeje cc3000 :---Bidateranyije---Ibindi

uu

uu

uu

uu

0%25%

0%25%

0%25%

0%25%

-Ibindi binyabiziga, bifite moteri za pisito zikaragwa n'ibicanwa byakira muri zo bikongejwe no kubitsindagira (moteri za diyezeli cyangwa izitari diyezeli byuzuye):

8703.31.108703.31.90

-- Bifite ingufu za moteri zitarengeje cc 1,500:

--- Bidateranyije---Ibindi

uu

0%25%

8703.32.1087.03.32.90

-- Bifite ingufu za moteri zirengeje cc1,500 cc ariko zitarengeje cc 2,500:---Bidateranyije---Ibindi

uu

0%25%

8703.33.108703.33.90

-- Bifite ingufu za moteri zirengeje cc 2,500:---Bidateranyije---Ibindi

uu

0%25%

366

Igice No.


Ijanisha

8703.90.108703.90.208703.90.90

-Ibindi :--- Ambiranse n’izindi modoka zitwara imirambo--- Bidateranyije--- Izindi

uuu

0%0%25%

87.04

8704.10.108704.10.90

Imodoka zitwara ibintu. -Imodoka zifite ibati rikomeye hejuru ya Kabine zitagenewe kugenda Mu muhanda usanzwe wok u butaka:-- Zidateranyije--Izindi

uu

0%10%

8704.21.108704.21.90

-Izindi, zifite moteri za pisito zikaragwa n'ibicanwa byakira muri zo bikongejwe no kubitsindagira (moteri za diyezeli cyangwa izitari diyezeli byuzuye): --g.v.w. zitarenze toni 5:---Bidateranyije--- Izindi--g.v.w. zirenze toni 5 ariko zitarengeje toni 20:

Uu

0%25%


8704.22.90 ---Ibindi u 25%

--g.v.w. zirenze toni 20:


8704.23.90 --Ibindi u 25%

-Izindi, zifite moteri za pisito zikaragwa n'ibicanwa byakira muri zo bikongejwe no kubitsindagira: -- g.v.w. zitarenze toni 5:


8704.31.90 ---Ibindi u 25%

--g.v.w. zitarenze toni 5:


8704.32.90 ---Ibindi u 25%

-Ibindi: 8704.90.10 ---Bidateranyije u 0%8704.90.90 ---Ibindi u 10%

87.05 Imodokazigenewe imirimo idasanzwe, zitari izigenewe gutwara abantu cyangwa ibicuruzwa (urugero, amakamyo atwara imodoka zakoze impanuka, amakamyo azamura akanamanura ibikoresho, imodoka zizimya umuriro, amakamyo avanga beto, amakamyo asukira, amasarumara agendanwa, ibikoresho bakoresha bareba mu bice bitagaragara by’umubiri bigendanwa).

8705.10.00 -Amakamyo aterura ibintu u 0%

8705.20.00 -Imashini ipakira ikanapakurura ikora mu gucukura ikijyakuzimu u 0%

367

Igice No.


Ijanisha

8705.30.00 -Imodoka zizimya umuriro u 0%

8705.40.00 -Amakamyo aponda beto u 0%

8705.90.00 -Ibindi u 0%

87.06 8706.00.00 Shasi zirimo moteri, z'ibinyabiziga bivugwa mu cyiciro cya 87.01 kugeza 87.05

u 25%

87.07 Ibice by'inyuma bigize imodoka (harimo na kapo), ku binyabiziga bivugwa mu cyiciro cya 87.01 kugeza 87.05.

8707.10.00 -Bigenewe ibinyabiziga bivugwa mu cyiciro cya 87.03 u 25%

8707.90.00 -Ibindi u 25%

87.08 Ibyuma bisimbura ibindi n'ibikoresho nyunganizi by'imodoka zivugwa mu cyiciro cya 87.01 kugezakuri 87.05.

8708.10.00 -Parishoki n'ibindi bice bisa na zo kg 10%

-Ibindi bice n'inyongera (harimo na kapo):

8708.21.00 --Imikandara irinda impanuka kg 0%

8708.29.00 --Ibindi kg 10%

8708.30.00 - Amaferi na feri serivo (servo-brakes); ibice nsimbura byabyo kg 10%

8708.40.00 - Agasanduka ka vitesi n'ibyuma bijyana kg 10%

8708.50.00 - Icyuma gifshe vola cyangwa se amapine n’ibituma akata, byagira cyangwa bitagira hamwe n’ibindi bituma bikorana, n’icyuma kidafashe amapine; n’ibyuma bisimbura ibitagikora

kg 10%

8708.70.00 - Amapine yo mu muhanda n'ibikoresho by'inyongera byayo kg 10%

8708.80.00 - Rasoro na za amorutiseri n’ibice nsimbura byabyo (harimo amorutiseri) kg 10%

- Ibindi bice n'ibikoresho by'inyongera: 8708.91.00 --Radiyateri n’ibyuma bisimbura ibitagikora kg 10%

8708.92.00 --Shampoma, amatiyo asohora ibyuka bya moteri, n’ibyuma bisimbura ibitagikora

kg 10%

8708.93.00 --Ambureyaje (Clutches) n'ibice byazo kg 10%

8708.94.00 --Vora y’imodoka, uruhererekane rw’ibice bifasha kuyobora ikinyabiziga n’ibyuma bisimbura ibitagikora

kg 10%

8708.95.00 --Abifuka by’umwuka birinda umuntu iyo habaye impanuka (airbags); ibice bigendana nabyo.

kg 0%

8708.99.00 --Ibindi kg 10%

87.09 Amakamyo akoreshwa mu bwubatsi, yifitemo ingufu ziyasunika (automotive), atometseho ibyuma biterura cyangwa bikora mu gupakira no gupakurura ibikoresho byo mu nganda, mu mazu abikwamo ibicuruzwa n’ahandi hantu hihereye cyangwa se ibibuga by’indege biri hafi hagerwa n’ibicuruzwa vuba; udukamyo dukunzwe gukoreshwa aho gariyamoshi zihagarara ibice by’imodoka zavuzwe.

368

Igice No.


Ijanisha

-Ibinyabiziga :

8709.11.00 --Bikoresha amashanyarazi u 0%

8709.19.00 --Ibindi u 0%

8709.90.00 -Ibice kg 0%

87.10 8710.00.00 Za burende n’izindi modoka z’intamabara, zifite moteri, zometseho cyangwa zitometseho intwaro n’ibyuma bisimbura ibitagikora

u 0%

87.11 Amapikipiki (harimo ibinyamitende) n'amagare afite moteri y'inyongera, yaba aziritseho cyangwa ataziritseho intebe zo ku ruhande.

8711.10.00 -Bifite moteri ya pisito zihererekanya ingufu zitwika amavuta ifite ingufu za sirendere zitarengeje cc 50

u 25%

8711.20.00 -Bifite moteri ya pisito zihererekanya ingufu zitwika amavuta ifite ingufu za sirendere zirengeje cc 50 ariko zitarengeje cc 250

u 25%


u 25%


u 25%

8711.50.00 -Bifite moteri ya pisito zihererekanya ingufu zitwika amavuta ifite ingufu za sirendere zirengeje cc 800

u 25%

8711.90.00 -Ibindi u 25%

87.12 8712.00.00 Amagare n'ibindi biteye nkayo (harimo ibinyamitende bikoresha amapine atatu bigenewe gukwirakwiza ibicuruzwa), bidafite moteri

u 10%

87.13 Ibinyabiziga bitwara abafite ubumuga, byagira moteri cyangwa se bitayigira, cuangwa hari ukundi bisunikwa.

8713.10.00 -Bidasunikwa n’ingufu zitari amashanyarazi u 0%

8713.90.00 -Ibindi u 0%

87.14 Ibyuma bisimbura ibindi n'ibikoresho nyunganizi by'imodoka zo mu bice No. 87.11 kugeza kuri 87.13. -By’amapikipiki (hakubiyemo ibinyamitende):

8714.11.00 --Intebe zo ku ifarasi kg 10%

8714.19.00 --Ibindi kg 10%

8714.20.00 -Ibitwara abafite ubumuga kg 0%

-Ibindi:

8714.91.00 --Ibizingiti n’ibyuma by'amenyo, n’ibisimbura ibitagikora kg 10%

8714.92.00 --Ibigurudumu (amajante) n’inkingi kg 10%

8714.93.00 --Mwaye (hub), atari iziba mu buryo bwo gufata feri, amaferi afata igurudumu nk'ay'igare, n'amaferi afata mwaye

kg 10%

8714.94.00 - -Amaferi, harimo n’amaferi afata igurudumu nk'ay'igare, n'amaferi afata mwaye (hub)

kg 10%

369

Igice No.


Ijanisha

8714.95.00 --Intebe zo ku ifarasi u 10%

8714.96.00 --Pedare n’agisererateri, n’ibisimbura ibitagikora kg 10%

8714.99.00 --Ibindi kg 10%

87.15 8715.00.00 Utugare tw'abana bato n'ibice bisimbura. u 25%

87.16 Amakamyo ya rukururana manini n'amato, ibindi binyabiziga byijyana; ibyuma byazo byasimbura ibitagikora. -Za rukurana nini cyangwa ntoya zikoreshwa nk’icumbi ku bari mu rugendo:

8716.10.10 ---Bidateranyije cyangwa byasambuwe u 0%

8716.10.90 ---Ibindi u 10%

-Za rukururana zipakira zikanipakurura nini cyangwa ntoya zikoreshwa mu buhinzi bworozi:

8716.20.10 ---Bidateranyije cyangwa byasambuwe u 10%

8716.20.90 ---Ibindi u 10%

-Izindi za rukururana nini cyangwa rumoroki ntoya zitwara ibicuruzwa:

--Rukururana nini cyangwa rumoroki ntoya z’amatanki(zitwara ibisukika):

8716.31.10 ---Bidatenyije cyangwa byasambuwe u 0%


8716.39.108716.39.90

--Ibindi:---Bidatenyije cyangwa byasambuwe---Ibindi

uu

0%10%

-Izindi rukururana nini cyangwa rumoroki ntoya:


8716.40.90 ---Ibindi u 10%

8716.80.00 -Ibindi binyabiziga kg 10%

8716.90.00 -Ibice kg 10%

370

Umutwe wa 88Indege n’ ibyogajuru.

Igisobanuro kijyanye n’aka kiciro. 1. Ku mpamvu z'ibice 8802.11 kugeza kuri 8802.40, imvugo “uburemere bwite bw'ikidapakiye” ivuga uburemere bw'imashini mu buryo busanzwe bwo kuguruka, havuyemo uburemere bw'abagikora mo n'ubw'amavuta n'ibikoresho bikenerwa byiyongera ku bisanzwe biteyemo.

Igice No. No. Kode H.S Igisobanuro cy'uko ibicuruzwa biteye Igipimo fatizo

Ijanisha

88.01 8801.00.00 Ibihago by’umwuka bigenda budege; ubwoko bw’indege zitagira moreri bita “gliders” n’ubundi bwoko bw’indege zitagira moteri.

u 0%

88.02 Izindi ndege (nka za kajugujugu n'indege nini); ibyogajuru (harimo za saterite) n'imodoka zikoreshwa mu kohereza ibyogajuru mu kirere.

8802.11.00 Bigira uburemere bwite bw'ikidapakiye butarenze kg 2,000 u 0%8802.12.00 Bigira uburemere bwite bw'ikidapakiye burenze kg 2,000 u 0%

8802.20.00 Indege n’ibindi bigenda mu kirere, bigira uburemere bwite bw'ikidapakiye butarenze kg 2,000 u 0%

8802.30.00 Aeroplanes and other Indege , of an uburemere bwite bw'ikidapakiye ~renze 2,000 kg ariko zitarengeje 15,000 kg

u 0%

8802.40.00 Indege n’ibindi bikora nkazo, bigira uburemere bwite bw'ikidapakiye burenze kg 15,000 u 0%

8802.60.00 Ibyogajuru (hakubiyemo saterite) n’ibindi bigendera kure mu kirere n’ibimodoka byohereza ibyogajuru mu kirere

u 0%

88.03 Ibice nsimbura by’ibicuruzwa byo mu cyiciro 88.01 cyangwa 88.02.

8803.10.00 Poropera na rotoro n’ibice nsimbura byabyo kg 0%

8803.20.00 Utugare tw'abana bato n'ibice nsimbura. kg 0%

8803.30.00 Ibindi bice by’indege cyangwa herikoputeri kg 0%

8803.90.00 Ibindi kg 0%

88.04 8804.00.00 Parashite (Imitaka bamanukiramo bava mu ndege - hakubiyemo parashite bashobora kuyoboara) na rotoshite; ibice nsimbura byabyo n’ibice nyunganizi byabyo.

kg 0%

88.05 Apareye yohereza ibyogajuru mu kirere; “deck-arrestor”; ibitorezwaho hasi kuguruka mu kirere (ground flying trainers); ibice nsimbura by’ibimaze kuvugwa.

8805.10.00 Apareye yohereza ibyogajuru mu kirere; “deck-arrestor”; ibice nsimbura by’ibimaze kuvugwa

kg 0%

Ibitorezwaho hasi kuguruka mu kirere n’ibice nsimbura byabyo:

8805.21.00 Ibyigana intambara yo mu kirere (Air combat simulators) n’ibice nsimbura byabyo kg 0%

8805.29.00 Ibindi kg 0%

371

Umutwe wa 89Ibyagenewe kugendeshwa Nyanja no mu biyaga nk’amato


1. Igice cy’ubwato gikora ku mazi, ubwato butuzuye cyangwa butarangiye, budateranyije cyangwa bwasambuwe, cyangwa ubwato bwuzuye butateranyijwe cyangwa basambuwe, bugomba gushyirwa mu cyiciro cya 89.06 iyo budafite ibiranga ubwato bw'ubwoko bwihariye.

Igice No. No. Kode H.S Igisobanuro cy'uko ibicuruzwa biteyeIgipimo fatizo Ijanisha

89.01

Amato atwara abantu mu nyanja mu rwego rwo kwishimisha, amato yo gutemberamo, amato yambutsa za gari ya mosha, imodoka n’abagenzi barimo, amato atwara imizigo, amato atwara imizigo iremeye n’amato ameze nkayo agenewe gutwara abantu n’ibintu.

8901.10.00

-Amato atwara abantu mu nyanja mu rwego rwo kwishimisha, amato yo gutemberamo n’amato ameze nkayo yagenewe mbere na mbere gutwara abantu; amato yambutsa za gari ya mosha, imodoka n’abagenzi barimo u 0%

8901.20.00 -Amato atwara mazutu u 0%

8901.30.00 -Amato afite ibyumba bikonjesha, atari avugwa mu kiciro ka 8901.20 u 0%

8901.90.00 -Andi mato atwara ibintu n’andi agenewe gutwara abantu n’ibintu u 0%

89.02 8902.00.00

Amato akoreshwa mu kuroba, amato atunganyirizwamo amafi n’izindi nyamaswa zo mu Nyanja n’andi mato akoreshwa mu gutunganya cyangwa kubika ibintu bikomoka ku burobyi. u 0%

Yoti n’andi mato akoreshwa mu kwishimisha no mu myidagaduro; ubwato butwarwa n’ingashyi s n’ubwato buto butwarwa n’ingashyi.

89.03 8903.10.00 -Bukoreshwa n’umwuka u 25%

-Ibindi:

8903.91.00 --Amato akoreshwa mu nyanja, Afite cyangwa adafite moteri u 25%

8903.92.00 --Amato atwarwa na moteri, atari Afite moteri hanze u 25%

8903.99.00 --Ibindi u 25%

89.04 8904.00.00 Amato akurura n’asunika ayandi. u 0%

89.05

Amato amurika mu mazi, amato azimya umuriro, imashini cyangwa amato avana umucanga mu nyanja, imashini ziterura imizigo zigenda mu mazi, n’andi mato agenda mu mazi bitewe n'akamaro kayo k'ibanze; ibintu baparikaho amato bigenda mu mazi; imashini zicukura cyangwa zitunganya ibintu zigenda cyangwa zibira mu mazi.

8905.10.00 -Imashini cyangwa Amato avana umucanga mu nyanja u 0%

8905.20.00 -Imashini zicukura cyangwa zitunganya Ibintu zigenda cyangwa zibira u 0%

372

Igice No. No. Kode H.S Igisobanuro cy'uko ibicuruzwa biteyeIgipimo fatizo Ijanisha

mu mazi :

8905.90.00 -Ibindi u 0%

89.06Ayandi mato, arimo amato y’intambara, amato bw’ingoboka n’andi mato atwarwa n’ingashyi.

8906.10.00 -Amato y’intambara u 0%

8906.90.00 -Ibindi u 0%

89.07

Ibindi bintu biri mu mazi (urugero rado, tanki, ingomero z’agatenyo, ibintu bapakiriraho/bapakururiraho amato, ibyapa biranga ingorane mu mazi, barize).

8907.10.00 -Rado zitwarwa n’umwuka u 0%

8907.90.00 -Ibindi u 0%

89.08 8908.00.00 Amato n’ibindi bintu bigenda mu mazi bigomba gusenywa. u 0%

Icyiciro CYA XVIII

373

IBIKORESHO BIKORA IBIJYANYE N'AMASO, IBIFOTORA, IBIFATA AMASHUSHO, IBIGENEWE GUPIMA, KUVURA NO KUBAGA, IBYUMA BYABYO N'IBIKORESHO NYUNGANIZI BYABYO

Umutwe wa 90Ibikoresho by’amaso, byo gufotora cyangwa bikoreshwa muri sinema, byo gupima, byo gusuzuma, kumenya ikigero nyacyo; byo kwa muganga cyangwa byo kubaga; ibice n’inyunganizi zabyo

Ibisobanuro bijyanye n’uyu mutwe.1. Uyu mutwe ntureba: (a) Ibintu bikoreshwa mu mashini, apareye cyangwa mu bundi buryo bwa tekiniki, bikozwe muri kawucu yatunganyijwe igakomeza gukweduka atari kawucu ikomeye (Icyiciro cya 40.16), mu ruhu cyangwa uruhu rwanogejwe (icyiciro cya 42.05) cyangwa mu bitambaro (icyiciro cya 59.11); (b) Imikandara yo kwishigikiriza cyangwa ibindi bintu bishigikirizaho bikozwe mu bitambaro, akamaro bigira ku gice cy'umubiri kiba kigomba gufatwa gashingiye gusa ku kuba bikweduka (urugero, imikandara y'abagore babyaye, bande zo mu gituza, bande bihambira munda, ibifata ingingo cyangwa imikaya) (icyiciro cya XI); (c) Ibintu biyonga bivugwa mu cyiciro cya 69.03; ibintu bikozwe mu ibumba bigenewe gukoreshwa muri za laboratwari, mu buryo bw'ubutabire cyangwa ubundi buryo bwa tekiniki, byo mu cyiciro cya 69.09; (d) Ibyirori bikoze mu birahuri, bidakorerwa kurebwa n'amaso, byo mu cyiciro cya 70.09, cyangwa ibyirori bikozwe mu cyuma cyangwa mu mabuye y'agaciro, bitari ibintu bikoreshwa mu bijyanye n'amaso (icyiciro cya 83.06 cyangwa Umutwe wa 71); (e) Ibicuruzwa by’icyiciro 70.07, 70.08, 70.11, 70.14, 70.15 cyangwa 70.17; (f) Ibintu bikoreshwa muri rusange, bivugwa mu Gisobanuro cya 2 cyerekeye icyiciro cya XV, bikozwe mu cyuma (icyiciro cya XV) cyangwa ibintu bimeze kimwe bikozwe muri parasitike (Umutwe wa 39); (g) Amapompe arimo apareye zipima, yo mu cyiciro cya 84.13; imashini ibara cyangwa igenzura ikoreshwa amabuye, cyangwa se amabuye y’umunzani ari yonyine (icyiciro cya 84.23); imashini ziterura cyangwa zitunganya ibintu (icyiciro cya 84.25 kugeza kuri 84.28); imashini z’amoko yose zikata impapuro (icyiciro cya 84.41); ibintu bikoreshwa mu gutunganya ibikorwa cyangwa ibikoresho by’imashini, bivugwa mu cyiciro cya 84.66, hakubiyemo ibintu bifite indorerwamo bakoresha bareba zisoba ibipimo (urugero, “indorerwamo” igabanya imitwe) ariko ubwazo atari imashini zikoreshwa nk’indorerwamo (urugero, teresikope zitunganya); imashini zibara (icyiciro cya 84.70); vane cyangwa izindi mashini zivugwa mu cyiciro cya 84.81; imashini na apareye (hakubiyemo apareye zikoreshwa mu gutegura cyangwa gushushanya inzira z'imiyoboro ku bintu bigendamo umuriro muke) bivugwa mu cyiciro cya 84.86; (h) Amatara ya porojegiteri cyangwa abonesha yo mu bwoko bumwe nk'akoreshwa ku binyamitende ibiri cyangwa ku mapikipiki (icyiciro cya 85.12); amatara akoresha umuriro atwarwa mu ntoki avugwa mu cyiciro cya 85.13; apareye ikoreshwa mu gufata, gusohoro cyangwa kongera gufata amajwi ya sinema (icyiciro cya 85.19); utumashini tuyungurura amajwi (icyiciro cya 85.22); kamera zifata amashusho ya televiziyo, kamera nimerike n'imashini zifata amashusho ya kamera (icyiciro cya 85.25); radari, apareye ikoresha radiyo cyangwa apareye igenzura ibiri kure ikoresheje radiyo (icyiciro cya 85.26); utuntu duhuza za kabure obutike, amakubure cyangwa ibizingo bya fibure obutike (icyiciro cya 85.36); apareye bakoresha mu kugenzura ikoresha imibare ivugwa mu cyiciro cya 85.37; ibintu bigize amatara amurika biriho udufuniko bivugwa mu cyiciro cya 85.39; kabure za fibure obutike zivugwa mu cyiciro cya 85.44; (ij) Amatara ya porojegiteri cyangwa abonesha avugwa mu cyiciro cya 94.05;(k) Ibintu bivugwa mu Mutwe wa 95; (l) Ingero z'ubushobozi, zigomba gushyirwa mu byiciro hashingiwe ku kintu kizigize; cyangwa (m) Ibizingo, ibidongi n'ibindi bimeze kimwe bikoreshwa mu gufata ibindi (bigomba gushyirwa mu byiciro hashingiwe ku kintu bikozwemo, urugero, mu cyiciro cya 39.23 cyangwa icyiciro cya XV). 2. Hashingiwe ku Gisobanuro cya 1 cyavuzwe haruguru, ibyuma n'ibindi bintu bijyana n'imashini, apareye, ibikoresho cyangwa ibintu bivugwa muri uyu Mutwe bigomba gushyirwa mu byiciro hakurikijwe amategeko akurikira: (a) Ibyuma n'ibindi bintu biherekeza ibindi dusanga mu bintu biri mu cyiciro icyo ari cyo cyose kiri muri uyu Mutwe cyangwa Umutwe wa 84, 85 or 91 (bindi bitari ibyiciro bya 84.87, 85.48 cyangwa 90.33) bigomba gushyirwa buri gihe mu byiciro byabyo; (b) Ibindi byuma n'ibintu biherekeza ibindi, iyo bibereye gukoreshwa gusa cyangwa cyane cyane ku mashini, igikoresho cyangwa apareye yihariye, cyangwa ku mashini, ibikoresho cyangwa za apareye biri mu cyiciro kimwe (hakubiyemo imashini, igikoresho cyangwa apareye ivugwa mu cyiciro cya 90.10, 90.13 cyangwa 90.31) bigombwa gushyirwa mu cyiciro kimwe n'imashini, igikoresho cyangwa apareye zo mu bwoko bumwe; (c) Ibindi bice nsimbura n'inyunganizi bigomba gushyirwa mu cyiciro cya 90.33. 3. Ibiteganywa mu Bisobanuro 3 na 4 by’Igice XVIna none bireba uyu Mutwe.

374

4. Icyiciro cya 90.05 ntikireba za jimeri zicomekwa ku ntwaro, indorerwamo zitubura ibintu zishyirwa ku mato cyangwa tanki zigenda mu mazi, cyangwa indorerwamo zitubura ibintu zikoreshwa ku mashini, utumashini, ibikoresho cyangwa apareye zivugwa muri uyu Mutwe cyangwa icyiciro cya XVI; izo jimeri cyangwa indorerwamo zitubura ibintu zigomba gushyirwa mu cyiciro cya 90.13.5. Ibikoresho, utumashini cyangwa imashini zikoreshwa mu kureba zipima cyangwa zigenzura usanga, hadakurikijwe ibivugwa muri iki Gisobanuro, zikwiye gushyirwa mu cyiciro cya 90.13 n'icya 90.31 zigomba gushyirwa mu cyiciro cya 90.31.6. Ku bijyanye n'ibivugwa mu cyiciro cya 90.21, ijambo apareye zikoreshwa mu kugorora ingingo rivuga apareye zigenewe: - Kurinda cyangwa gukosora ingingo z’umubiri zitari mu mwanya wazo neza; cyangwa - Gusigasira cyangwa gufata ibice by’umubiri nyuma y’uburwayi, kubagwa cyangwa gukomereka. Muri za apareye zikoreshwa mu kugorora ingingo dusangamo inkweto cyangwa semere zishyirwa imbere mu kweto zigenewe kugorora ingingo runaka, ariko zikaba zigomba kuba (1) zarakozwe hakurijwe ingero nyazo cyangwa (2) zarakozwe ari nyinshi, ziri zonyine kandi zidakoze umuguru wuzuye zikanaba zigewe gutuma ikirenge kimwe kiringanira n’ikindi. 7- Icyiciro 90.32 kireba gusa: (a) Ibikoresho bigenewe kwikoresha (automatic) mu gucunga ubwinshi bw'ibitemba, ikigero, n'ingufu by'ibisukika cyangwa gaze, cyangwa kwikoresha mu kugenzura ubushyuhe, imikoreshereze yabyo yaba ishingiye cyangwa idashingiye ku mashanyarazi ahindagurika hakurikijwe ikintu kigomba kugenzurwa, bigenewe kugeza icyo kintu ku, no kugihamya ku, gipimo cyifuzwa, kidahindagurika, hagenzurwa buri gihe uko kingana nyakuri; no(b) Ibipima umuriro w'amashanyashanyarazi, n' ibikoresho byifashishwa mu ipimwa ryikoresha ry'ibipimo ikoreshwa ryabyo rishingiye ku mikorere y'amashanyarazi hakurikijwe ikintu kigomba kugenzurwa, bigenewe kugeza icyo kintu, no kugihamya ku, gipimo cyifuzwa, kidahindagurika, hagenzurwa buri gihe uko kingana nyakuri.

Igice No. H No. Kode H.S

Igisobanuro cy'uko ibicuruzwa biteye Urugerofatizo

Ijanisha

90.01 Fibure obutike n'ibizingo bya fibure obutike; fibure obutike zindi zitari ivugwa mu cyiciro cya 85.44; uduhwahwari, udushumi tw'ibintu fatizo bitandukanye; ibirahuri bareberamo (harimo uturahuri dutuma abantu bareba), purisime, indorerwamo n'ibindi bintu bareberamo, by'ibikoresho ibyo aribyo byose, bitabaze, ibindi bitari ibyo bintu bigize ibirahuri bidakorwa bareba n'amaso.

9001.10.00 -Fibure obutike, ibizingo n'amakabure bya fibure obutike kg 0%

9001.20.00 -Impapuro n'imbaho by'ibikoresho bitandukanye kg 0%

9001.30.00 -Uturahuri dutuma abantu bareba

u 0%

9001.40.00 -Indorerwamo z'amaso z'ibirahuri u 0%

9001.50.00 -Indorerwamo z'amaso z'ibindi bikoresho u 0%

9001.90.00 -Ibindi kg 0%

90.02 Ibirahuri, purisime, indorerwamo n'ibindi bintu bareba n'amaso, by'ikindi gikoresho icyo aricyo cyose, kibarwa, bigize ibice by'ibikoresho bikwiranye, ibindi bitari ibintu by'ibirahure bidakorerwa kurebwa n'amaso.-Uduce tw'indorerwamo z'amaso:

9002.11.00 --Kuri za kamera, porojegiteri cyangwa apareye ituma igira amafoto manini cyangwa mato kg 10%

9002.19.00 --Ibindi kg 10%

9002.20.00 -Igikoresho kiyungurura kg 10%

9002.90.00 -Ibindi kg 10%

90.03 Montire ku ndorerwamo z'amaso, indorerwamo nini cyangwa ibindi bisa, n'ibice birimo.-Montire:

375



Ijanisha

9003.11.00 --Bikoze muri parasitike u 10%9003.19.00 --Mu bindi bikoresho u 10%

9003.90.00 -Ibice kg 10%

90.04 Indorerwamo z'amaso, indorerwamo nini n'ibindi bisa, zikosora uburyo bwo kureba, zirinda cyangwa izindi.

9004.10.00 -Indorerwamo z'amaso zirinda izuba: u 10%

-Ibindi:

9004.90.10 ---Zikosora uburyo bwo kureba u 0%

9004.90.90 ---Ibindi u 10%

90.05 Jimeri, jimeri z'ijisho rimwe, n'izindi ndorerwamo bakoresha muri asitoronomi, na montire ku ndorerwamo z'amaso, indorerwamo nini cyangwa ibindi bisa, n'ibice birimo; ibindi bikoresho bya asitoronomi

9005.10.00 -Jimeri u 10%


9005.90.00 -Ibice nsimbura n’inyunganizi (hakubiyemo montire) kg 10%

90.06 Kamera zifotora (zindi zitari izifata sinema); furashi zikoreshwa kuri apareye zifotora, ampure za furashi zindi zitari iz’amatara bita “discharge lamp” yo mu cyiciro cya 85.39.

9006.10.00 -Kamera z’ubwoko bugenewe gutegura “printing plates” cyangwa sirendere u 0%

9006.30.00 -Kamera zagenewe by’umwihariko gukoreshwa mu mazi, gufata amafoto mu kirere cyangwa ku mpamvu z’ubuvuzi cyangwa ibizamini bijyana no kubaga ibice byo munda mu mubiri; kamera zikora igereranya ku mpamvu z’ubugenzacyaha

u 0%

9006.40.00 -Kamera zihita zisohora amafoto ku mpapuro u 25%

-Kamera zindi:

9006.51.00 --Zifite akantu ka mpandenye gafasha guhamya icyo ufotora (through-the-lens viewfinder) (single lens reflex (SLR)), bigenewe firimi z’ibizingo by’ubugari butarenze mm 35

u 25%

9006.52.00 --Izindi, zikora kuri firimi z'ibizingo z’ubugari butarenze mm 35 u 25%

9006.53.00 -- Izindi, zikora kuri firimi z'ibizingo z’ubugari bwa mm 35 u 25%

9006.59.00 --Ibindi u 25%

-Furashi zikoreshwa kuri apareye zifotora na ampure za furashi:

9006.61.00 --Amatara bita "discharge lamp ("elegitoronike ") apareye za furashi u 25%

9006.69.00 --Ibindi u 25%-Ibice nsimbura n'inyunganizi:

9006.91.00 --Bya kamera kg 25%9006.99.00 --Ibindi kg 25%

90.07 Kamera zifata sinema na porojegiteri, byaba byifitemo cyangwa bitifitemo imfatamajwi cyangwa apareye ikora kopi.

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-Kamera :

9007.11.00 --Za firime ziri munsi ya mm 16 z’ubugari cyangwa za firime “double-8 mm” u 10%

9007.19.00 --Ubundi u 10%

9007.20.00 -Porojegiteri u 10%

-Ibice nsimbura n'inyunganizi:

9007.91.00 --Bya kamera kg 10%

9007.92.00 --Bya porojegiteri kg 10%

90.08 Porojegiteri z’amashusho, andi atari aya sinema; intuburangano n’intubyangano z’amafoto (zindi zitari izikora mu by’amafoto).

9008.10.00 -Porojegiteri z’amasirayidi (slide) u 10%

9008.20.00 -Mikorofirime, mikorofishe cyangwa izindi apareye zisoma mikoroforume (microform), zaba shishobora cyangwa zidashobora gukora kopi

u 10%

9008.30.00 -Izindi porojegiteri z'amashusho u 10%

9008.40.00 -Intuburangano n'intubyangano z'amafoto (zindi zitari izikora mu by'amafoto) u 10%

9008.90.00 Ibice nsimbura n’inyunganizi kg 10%

[90.09]

90.10 Apareye n’ibikoresho bikoreshwa muri laboratwari z’iby’amafoto (hakubiyemo ibyo gutunganya amafoto), bitagize ahandi bivugwa cyangwa bitondekwa muri uyu Mutwe; negatosikope; ekara zerekanirwaho amashusho.

9010.10.00 -Apareye n’ibikoresho bigenewe guhanagura/kudeveropa firime cyangwa impapuro z’amafoto mu buryo buri otomatike mu bizingo cyangwagushyira mu bizingo firime zateguwe

u 10%

-Apareye zigenewe kumurika cyangwa gushushanya imiyobora ya sirikwi (circuit patterns) ku bintu bya semikondikiteri zabiteguriwe:

9010.50.00 -Izindi apareye n’ibikoresho bigenewe gukoreshwa muri raboratwari z’amafoto (hakubiyemo n’aya sinema); negatosikope

u 10%

9010.60.00 -Ekara zikorerwaho imurika ry’amashusho (projection screens) u 10%

9010.90.00 -Ibice nsimbura n'inyunganizi kg 10%

90.11 Mikorosikope oputike z’inyunge, hakubiyemo izikoreshwa mu ifotora ry’utuntu duto cyane (photomicrography, cinephotomicrography cyangwa microprojection).

9011.10.00 -Mikorosikope siterewosikopike u 0%

9011.20.00 -Izindi mikorosikope, izikoreshwa mu ifotora ry’utuntu duto cyane. u 0%

9011.80.00 -Izindi mikorosikope u 0%

9011.90.00 Ibice nsimbura n'inyunganizi kg 0%

90.12 Mikorosikope zindi zitari mikorosikope oputike; apareye nyobyamirase (diffraction apparatus).

9012.10.00 -Mikorosikope zindi zitari mikorosikope oputike; apareye nyobyamirase (diffraction apparatus). u 0%

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Ijanisha


90.13 Ibikoresho bita “Liquid crystal devices” bitagize ibicuruzwa byatateganyijwe mu kindi cyiciro by’umwihariko; lazeri (lasers), zindi zitari ‘diyode za lazeri’ (laser diodes); ibindi bikoresho bijyana no gufotora, bitagize ahandi bivugwa cyangwa bitondekwa muri uyu Mutwe.

9013.10.00 -Ibyifashishwa kureba byo mu bwoko bwa teresikope bishyirwa ku maboko; perisikope; telesikope zigenewe kurema ibice nsimbura by’amamashini, apareye, ibikoresho cyangwa byo muri uyu Mutwe cyangwa Icyiciro cya XVI

u 0%

9013.20.00 -Lazeri, zindi zitari diyode za lazeri u 0%

9013.80.00 -Izindi apareye, imashini n’ibikoresho u 0%


90.14 Indangacyerekezo bita busore; ibindi bikoresho n’imashini byifashishwa mu kogoga inyanja.

9014.10.00 -Indangacyerekezo bita busore u 0%

9014.20.00 -Ibikoresho n’imashini bikoreshwa mu kogoga ikirere (bindi bitari busore) u 0%

9014.80.00 -Ibindi bikoresho n'imashini: u 0%


90.15 Ibikoresho byifashishwa mu gupima imiterere y’ahantu (hakubiyemo na “photogrammetrical surveying”), gupima imiterere y’iby’amazi, iby’inyanja, isesengura ry’iby’amazi, iby’ikirere cyangwa imiterere y’ibigize isi, uvanyemo busore; ibipima intera itanya ibiri kure.

9015.10.00 -Ibipima intera itanya ibiri kure u 0%

9015.20.00 -Tewodorite na tashewometero (tacheometers) u 0%

9015.30.00 -Imbaho y’amazi (nivo) u 0%

9015.40.00 -Ibyuma n'imashini bikoreshwa mu gufata amashusho kg 0%

9015.80.00 -Ibindi bikoresho n'imashini u 0%

9015.90.00 Ibice nsimbura n'inyunganizi kg 0%

90.16 9016.00.00 Imyunzani ifite ubushobozi bwa 5 cyangwa burengaho, ifite amabuye cyangwa itayafite.

kg 0%

90.17 Ibikoresho byo gushushanya, kwandika cyangwa gukora imibare (nk'urugero, imashini zifashishwa mu gutegura inyandiko, imashini zitubura cyangwa zigatubya ibishushanyije, impimanguni, ibyangombwa byo gushushanya, amarati, imashini zibara ubunini bwa disiki; ibikoresho byo gupima uburebure, bikoreshwa bifashwe mu ntoki (nk'urugero, mu gupima ibyuma birebire biteye bukoni n’ibiteye bushumi, mikorometero, ibimeze nka kompa bipima umurambararo w’amatiyo, bitagize ahandi bivugwa cyangwa bitondekwa muri uyu Mutwe.

9017.10.00 -Ameza yo kwandikiraho n’amamashini, yaba ari cyangwa atari oromatike u 0%

9017.20.00 -Ibindi bikoresho byo gushushanya, kwandika cyangwa gukora imibare u 0%

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Ijanisha

9017.30.00 -Mikorometero, ibimeze nka kompa bipima umurambararo w’amatiyo n’ibipima umubyimba

u 0%



90.18 Ibikoresho n’utumashini bikoreshwa mu bikorwa by’ubuhanga bwo kwa muganga, mu kubaga, mu kuvura amenyo cyangwa mu kuvura amatungo, hakubiyemo ibikoresho, bindi bitari ibikoresho byo kwa muganga bikoresha amashanyarazi n’ibikoresho bipima amaso.-Ibikoresho byo gusuzuma indwara bikoresha amashanyarazi (hakubiyemo ibikoresho by’ibizamini byo kwitegereza imikorere cyangwa byo kureba ibintu ngenderwaho bijyana n’imikorere y’umubiri):

9018.11.00 --Imashini yz elegitorokaridiyogarafe zipima itera ry’umutima u 0%9018.12.00 --Apareye zipima indengajwi u 0%

9018.13.00 --Apareye zishushanya ubwirangire manyetike u 0%

9018.14.00 --Apareye sintigarafike u 0%

9018.19.00 --Ibindi u 0%

9018.20.00 -Apareye zikoresha imirase bita iritaraviyore cyangwa emfararuje kg 0%

-Serenge, inshinge, sonde, kanire n'ibindi nkabyo :

9018.31.00 --Serenge, ziri cyangwa zitari kumwe n’inshinge u 0%

9018.32.00 --Inshinge z’icyuma ziteye buheha n’inshinge zagenewe kudoda umubiri kg 0%

9018.39.00 --Ibindi u 0%

-Ibindi bikoresho n’imashini, bikoreshwa mu buhanga mu by’amenyo:

9018.41.00 --Inkuramenyo, zaba zifatanye cyangwa zidafatanye n’ibindi bikoreshwa mu kuvura amenyo

kg 0%

9018.49.00 --Ibindi u 0%

9018.50.00 -Ibindi bikoresho n'imashini bikora mu buvuzi bw’amaso kg 0%

9018.90.00 -Ibindi bikoresho n'imashini: u 0%

90.19 Imashini zikoreshwa mu kuvura mu buryo bujyanye no gukanda (Mechano-therapy), apareye zikora masaje; apareye zisuzuma ubushobozi mu mikorere y’ibice by’umubiri; ivura ryifashisha ozone (ozone therapy), ivura ryifashisha ogusijeni, ivura ryifashisha umwuka (aerosol therapy), kugarurira indembe umwuka (artificial respiration) cyangwa izindi apareye z’ubuvuzi zifasha guhumeka.

9019.10.00 -Imashini zikoreshwa mu kuvura mu buryo bujyanye no gukanda; apareye zikora masaje; apareye zisuzuma ubushobozi mu mikorere y'ibice by'umubiri

u 0%

9019.20.00 -Ivura ryifashisha ozone, ivura ryifashisha ogusijeni, ivura ryifashisha umwuka, kugarurira indembe umwuka cyangwa izindi apareye z'ubuvuzi zifasha guhumeka

kg 0%

90.20 9020.00.00 Izindi mashini zifasha guhumeka n'utuntu twambarwa ku munwa n’amazuru turinda guhumeka ibyuka bibi, uretse masike zirinda zaba zifite cyangwa zidafite firitire zishobora gusimburwa.

kg 0%

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Ijanisha

90.21 Imashini zikoreshwa mu kuvura abana, hakubiyemo imbago, imikandara yambarwa mu ibagiro, imikandara yambarwa mu rwego rwo kuvura; imbuzaguhina n’ibindi byifashishwa mu kuvura imvune; insimburamubiri; Imfashakumva n’utundi tuntu twambarwa cyangwa dutwarwa, cyangwa duterwa mu mubiri, ngo twunganire cyangwa dusimbure ingingo zidakora cyangwa zamugaye.

9021.10.00 -Imashini zikora mu byo kuvura amagufa n’imvune kg 0%

-Amenyo mpimbano n’ibikoresho byerekeranye n’amenyo:

9021.21.00 --Amenyo mpimbano kg 0%

9021.29.00 --Ibindi kg 0%

-Ibindi bice by'umubiri by’ibikorano: kg 0%

9021.31.00 --Ingingo z’ubuhiniro z’inkorano kg 0%

9021.39.00 --Ibindi kg 0%

9021.40.00 -Imfashakumva, utabariyemo ibice n’ibindi biziherekeza u 0%

9021.50.00 Inyunganiramutima (Pacemaker) zifasha imikaya y’umutima gukora, uretse ibice nsimbura n’inyunganizi

u 0%

9021.90.00 -Ibindi kg 0%

90.22 Apareye zishingiye ku ikoreshwa ry’imirase bita “X-rays” cyangwa iyitwa arufa (alpha), beta cyangwa gama, byaba ari ku mpamvu zo kuvura, kubaga, kuvura amenyo cyangwa cyangwa mu buvuzi bw’amatungo, hakubiyemo apareye za radiyogarafi cyangwa radiyoterapi, amatibe y’imirase ya X n’ibindi bintu bitanga imirase ya X, ibitera “high tension”, taburo mugaragaza (control panels) na “desks", ekara, ameza, intebe zisuzumirwaho cyangwa zivurirwaho, n'ibindi nkabyo. -Apareye zishingiye ku ikoreshwa ry"imirase bita "X-rays, zaba ari ku mpamvu zo kuvura, kubaga, kuvura amenyo cyangwa kuvura amatungo, hakubiyemo apareye za radiyogarafi cyangwa radiyoterapi:

9022.12.00 --Ibikoresho bibara bya tomogarafi u 0%9022.13.00 --Ibindi, bikoreshwa mu menyo u 0%

9022.14.00 --Ibindi, bikoreshwa mu buvuzi, mu kubaga cyangwa ubuvuzi bw'amatungo u 0%

9022.19.00 --Bikoreshwa mu bindi u 0%

-Ibikoresho bishingiye ku gukoresha imirase ya arufa, beta na gama,

byaba bigamije cyangwa bitagamije kuvura, kubaga, kuvura amenyo cyangwa kuvura amatungo, hakubiyemo apareye za radiyogarafi cyangwa radiyoterapi:

9022.21.00 --Ku mpamvu zo kuvura, kubaga, kuvura amenyo cyangwa kuvura amatungo u 0%

9022.29.00 --Bikoreshwa mu bindi u 0%

9022.30.00 -Amatibe y'imirase ya X u 0%

9022.90.00 -Ibindi, hakubiyemo ibice nsimbura n’inyunganizi kg 0%

90.23 9023.00.00 Ibikoresho, apareye na za moderi, bigenewe gukoreshwa nk’ibyitegererezo kg 0%

380



Ijanisha

(nk'urugero, mu kwigisha cyangwa mu imurika), bitabereye indi mikoreshereze.90.24 Amamashini n’apareye bipima ubukomere, ingufu, ukubasha gutsindagika

(compressibility), ikweduka cyangwa ibindi bijyanye n’ikoreshwa ingufu zisanzwe ry’ibintu (nk'urugero, ibyuma, ibiti, ibitambaro, impapuro, parasitike).

9024.10.00 -Amamashini n’apareye bisuzuma ibyuma u 0%

9024.80.00 -Izindi mashini n’apareye u 0%


90.25 Idorometero (impimamazi) n’ibindi bikoresho nk’ibyo, terimometero, pirometero (pyrometers), barometero, igorometero (hygrometers) na pisikorometero (psychrometers), byaba bibika cyangwa bitabika amakuru y’ibyo bipimye, n’ikomatanya ry’ibyo bikoresho.-Terimometero na pirometero, bidakomatanyije n’ibindi bikoresho :

9025.11.00 --Bibamo-amazi, bigomba guhita bisomwa u 0%

9025.19.00 --Ibindi u 0%


9025.90.00 -Ibice nsimbura n'inyunganizi u 0%

90.26 Ibikoresho n’apareye bigenewe gupima cyangwa kugenzura umuvuduko w’itemba (flow), ikigero, ingufu (pressure) cyangwa ibindi biranga ibisukika cyangwa gaze (nk'urugero, apareye zipima umuvuduko w’ibitemba (flow meters), apareye zipima ikigero cy’amazi, manometero zipima ingufu z’amazi, apareye zipima ubushyuhe), udashyizemo ibikoresho n’apareye byo mu byiciro bya 90.14, 90.15, 90.28 cyangwa 90.32.

9026.10.00 -Bikoreshwa mu gupima cyangwa gusuzuma umuvuduko w'itemba cyangwa ikigero cy’ibisukika

u 0%

9026.20.00 -Bikoreshwa gupima cyangwa gusuzuma ingufu u 0%

9026.80.00 -Ibindi bikoresho cyangwa apareye u 0%


90.27 Ibikoresho n’apareye bikoreshwa mu isesengura ari iryo mu buryo bufatika (physical) cyangwa cyangwa bw’ubutabire (nk'urugero, porarimetero, refarakitometero (refractometers), sipekitorometero (spectrometers), apareye zisesengura gaze cyangwa umwotsi); ibikoresho n’apareye bikoreshwa mu gupima cyangwa gusuzuma ubufate bw’amazi (viscosity), ukubasha gucengerwa n’amazi (porosity), ubwaguke (expansion), “surface tension” cyangwa n’ibindi nkabyo; ibikoresho n’apareye bipima cyangwa bisuzuma ubwinshi bw’ubushyuhe, amajwi cyangwa urumuri (hakubiyemo impimarumuri (exposure meters)); mikorotome (microtomes).

9027.10.00 -Apareye zisesengura gaze cyangwa umwotsi u 0%

9027.20.00 -Ibikoresho bya koromogarafe na erekitoroforeze u 0%

9027.30.00 -Sipekitorometero, spekitofotometero (spectrophotometers) na sipekitorogarafe (spectrographs) bikoresha imirase ijyana no kubona (UV, visible, IR)

u 0%

9027.50.00 -Ibindi bikoresho n’apareye bikoresha imirase ijyana no kubona (UV, visible, IR) u 0%

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Ijanisha

9027.80.00 -Ibindi bikoresho cyangwa apareye u 0%

9027.90.00 -Mikorotome; ibice nsimbura n’inyunganizi kg 0%

90.28 Apareye zipima gaze, ibisukika cyangwa amashanyarazi, hakubiyemo n’ahagaragarira ibipimo byafashe.

9028.10.00 -Apareye zipima gaze (gas meter) u 0%

9028.20.00 -Apareye zipima ibisukika u 0%

9028.30.00 -Apareye zipima amashanyarazi u 0%


90.29 Apareye zipima incuro ikintu nk’uruziga kizenguruka (Revolution counters), apareye zipima ikorwa ry'ibicuruzwa (production counters), tagisimetero (zibara amafaranga umukiriya agomba kwishyura), odometero zipima intera yagenzwe n'ikinyabiziga, pedometero zipima intera yagenzwe ku maguru n'ibindi nkabyo; apareye zerekana umuvuduko na tashimetero (zipima umuvuduko wa moteri), bindi bitari ibivugwa mu cyiciro cya 90.14 cyangwa 90.15; sitorobosikope.

9029.10.00 -Apareye zipima incuro ikintu nk'uruziga kizenguruka, apareye zipima ikorwa ry'ibicuruzwa, tagisimetero (zibara amafaranga umukiriya agomba kwishyura), odometero, pedometero (zipima intera yagenzwe ku maguru) n'ibindi nkabyo

u 10%

9029.20.00 -Apareye zerekana umuvuduko (Speed indicators) and tashimetero (zipima umuvuduko wa moteri); sitorobosikope

u 10%


90.30 Osilosikope, apareye zisesengura “spectrum” n’ibindi bikoresho n’apareye bipima cyangwa bisuzuma ubwinshi bw’amashanyarazi, utabariyemo apareye zipima zo mu cyiciro cya 90.28; ibikoresho n’apareye zipima cyangwa zitahura imirase ya arufa, beta, gama, X; imirase yo mu kirere cyangwa indi mirase ya iyo (ions).

9030.10.00 -Ibikoresho n’apareye zipima cyangwa zitahura imirase ya iyo (ionising radiations) u 0%9030.20.00 -Osilosikope na osilogarafe u 0%

-Ibindi bikoresho n’apareye, byo gupima cyangwa gusuzuma vorute, amashanyarazi, rezisitance cyangwa ingufu, zidafite akantu kabika ibyo ibonye (recording device): Ibindi bikoresho n’apareye, byo gupima cyangwa gusuzuma vorute, amashanyarazi, rezisitance cyangwa ingufu:

9030.31.00 -Mulitimetero zidafite akantu kabika ibipimo zafashe u 0%

9030.32.00 -Mulitimetero zifite akantu kabika ibipimo zafashe u 0%

9030.33.00 --Ibindi, bidafite akantu kabika ibipimo zafashe u 0%

9030.39.00 --Ibindi, bifite akantu kabika ibipimo zafashe u 0%

9030.40.00 -Ibindi bikoresho n’apareye, byateguriwe by’umwihariko ihererekanyamakuru (nk'urugero, izo bita “cross-talk meters”, “gain measuring instruments”, “distortion factor meters”, “psophometers”)

u 0%

-Ibindi bikoresho n’apareye:

9030.82.00 --Bigenewe gupima cyangwa kugenzura ibikoresho cyangwa wafa z'umuyoboro muto u 0%

9030.84.00 --Izindi, zifite akantu kabika ibipimo zafashe u 0%

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Ijanisha

9030.89.00 --Ibindi u 0%


90.31 Ibikoresho n'imashini zipima cyangwa zikagenzura zitavuzwe cyangwa zitagize ahandi ziboneka muri uyu Mutwe, “profile projectors”.

9031.10.00 -Imashini zipima ibice bigize ibikoresho bya mekanike u 0%

9031.20.00 -Ameza akorerwaho ibizamini u 0%

-Ibindi bikoresho n’apareye byo mu rwego rw’iby’amaso no kureba: 0%

9031.41.00 --Ibikora akazi ko kugenzura “semiconductor wafers” cyangwa ibikoresho cyangwa kugenzura fotomasike (photomask) cyangwa incundura bita retikire (reticles) zikoreshwa mu ikorwa ry'ibicuruzwa bitari ibintu bicibwamo n’amashanyarazi ku buryo busesuye (semiconductor)

u 0%

9031.49.00 --Ibindi u 0%

9031.80.00 -Ibindi bikoresho, imashini and amamashini u 0%


90.32 Ibikoresho n’apareye biregira cyangwa bigenzura mu buryo bwa nyakwikoresha.

9032.20.00 -Manosita u 0%

-Ibindi bikoresho n’apareye:

9032.81.00 --Bikoreshwa n'ingufu z'ibisukika (hydraulic) cyangwa itsindagira ry’umwuka (pneumatic)

u 0%

9032.89.00 --Ibindi u 0%


90.33 9033.00.00 Ibice nsimbura n’inyunganizi (bitagize ahandi bivugwa cyangwa bitondekwa muri uyu Mutwe) bikoreshwa ku mashini, ibikoresho cyangwa apareye byo mu Mutwe wa 90.

u 0%

383

Umutwe wa 91Amasaha n’ibijyana nayo

Ibisobanuro bijyanye n’uyu mutwe.

1. Uyu mutwe ntureba: (a) Ibirahuri cyangwa uburemere by'amasaha yambarwa cyangwa amanikwa (byatondetswe hakurikijwe ibibigize);(b) Imunyururu y'amasaha yambarwa (icyiciro 71.13 cyangwa 71.17, bitewe n'uko ibintu byaba byifashe ); (c) Ibice bigenewe gukoreshwa muri rusange nk'uko bigaragazwa mu Gisobanuro 2 cy'Icyiciro XV, by'amabuye y'agaciro (Icyiciro XV), cyangwa ibicuruzwa bias bya parasitike (Umutwe 39) cyangwa by'ubutare bw'agaciro cyangwa ubutare bworoshyweho amabuye y'agaciro (cyane cyane icyiciro cya 71.15); rasoro z'amasaha yambarwa cyangwa amanikwa zo zigomba gutondekwa nk'ibice by'amasaha yambarwa cyangwa amanikwa (icyiciro cya 91.14); (d) Bearing balls (icyiciro 73.26 cyangwa 84.82, bitewe n'uko ibintu byaba byifashe ); (e) Ibicuruzwa byo mu gice 84.12 byubatswe ku buryo bikora nta kirike (escapement) igenzura uko bikora; (f) Ruruma (bearings) (icyiciro 84.82); cyangwa (g) Ibintu bivugwa mu Mutwe wa 85, bitarateranywa cyangwa ibindi bice bitarakorwamo amasaha cyangwa bikoresha amasaha n'ibindi bimeza nka byo (Umutwe wa 85).

2. Icyiciro cya 91.01 kirebana gusa n'amasaha mu gihe yose uko yakabaye aba akoze mu mabuye y'agaciro cyangwa yoroshyweho agace kagizwe n'amabuye y'agaciro, cyangwa agizwe n'ibintu bimwe bifatanyije n'amasimbi kamere cyangwa yakozwe kubwa muntu, cyangwa amabuye y'agaciro ku buryo butuzuye cyangwa bwuzuye (kamere, y'amakorano cyangwa yavuguruwe mu byakozeho) byo mu gice cya 71.01 kugeza kuri 71.04. Amasaha afite igice kinini kigizwe n’ubutare cyinjijwemo amabuye y'agaciro abarizwa mu gice cya 91.02.3. Ku mpamvu z'uyu Mutwe, imvugo ibice biyega by'isaha bivuga ibice byayo bicungwa n'akaziga gafatanyije n'akantu gatera kugenera umuvuduko umwe na rasoro ingana n'umusatsi, kirisitari ya kwaritsi cyangwa akandi kantu gashobora kugena intera z'igihe, bifite mugaragaza (display) cyangwa uburyo bushobora gucomekwaho mugaragaza. Bene ibyo bice biyega by’isaha ntibigomba kurenza mm 12 mu mubyimba na mm 50 z’ubugari, uburebure cyangwa umurambararo.

4. Keretse nk’uko biteganyijwe mu Gisobanuro 1, ibice biyega n’ibindi bice bishiobora gukoreshwa mu masaha yambarwa n’amanikwa no mu bindi bicuruzwa (nk'urugero, ibikoresho bizira kwibeshya (precision instruments)) bigombwa gutondekwa muri uyu Mutwe.

Icyiciro No.

No. Kode H.S


Ijanisha

91.01 Amasaha yambarwa ku kuboko, ayo mu mifuka n'ayandi masaha, harimo na za koronometero, ari mu gasandugu k’icyuma cyangwa icyuma gisizweho ibuye ry’agaciro.

-Amasaha yambarwa ku kuboko, akoreshwa n’amashanyarazi y’ibuye arimo cyangwa atarimo koronometero:

9101.11.00 --Akora mu buryo bwa mekanike gusa u 25%

9101.19.00 --Ibindi u 25%

-Andi masaha yambarwa ku kuboko, arimo cyangwa atarimo koronometero:

9101.21.00 --Ihita yikoresha u 25%

9101.29.00 --Ibindi u 25%

-Ibindi:

9101.91.00 --Ikoreshwa n'ibuye u 25%

9101.99.00 --Ibindi u 25%

91.02 Amasaha yambarwa ku kuboko, amasaha atwarwa mu mufuka n’andi

384

Icyiciro No.

No. Kode H.S


Ijanisha

masaha, hakubiyemo za koronometero, yandi Atari avugwa mu gice cya 91.01.-Amasaha yambarwa ku kuboko, akoreshwa n’amashanyarazi y’ibuye arimo cyangwa atarimo koronometero:

9102.11.00 --Akora mu buryo bwa mekanike gusa u 25%

9102.12.00 --Afite gusa mugaragaza iri “optoelectronic” u 25%

9102.19.00 --Ibindi u 25%

-Andi masaha yambarwa ku kuboko, arimo cyangwa atarimo koronometero:

9102.21.00 --Ihita yikoresha u 25%

9102.29.00 --Ibindi u 25%

-Ibindi:


9102.99.00 --Ibindi u 25%

91.03 Amasaha afite inshinge, ukuyemo avugwa mu cyiciro cya 91.04.

9103.10.00 -Ikoreshwa n'ibuye u 25%

9103.90.00 -Ibindi u 25%

91.04 9104.00.00 Amasaha yo kuri taburo y’imbere muri kabine n’amasaha ya bene ubwo bwoko y’ibinyabiziga, Indege, ibyogajuru cyangwa amato.

u 25%

91.05 Andi masaha

-Amasaha afite intabaza:


9105.19.00 --Ibindi u 25%

-Amasaha amanikwa mu nzu:


9105.29.00 --Ibindi u 25%

-Ibindi:


9105.99.00 --Ibindi u 25%

91.06 Ibikoresho bifata ibihe by’umunsi hamwe n’ibikoresho bipima, bifata cyangwa byerekana ingano y’igihe, bimenyesha igihe gishize cyangwa bikamenyesha igihe kimaze kubarwa (Urugero ni nk’ibikoresho bipima igihe n’ibimenyesha igihe).

385

Icyiciro No.

No. Kode H.S


Ijanisha

9106.10.00 -Ibikoresho bipima igihe n’ibimenyesha igihe u 25%

9106.90.00 -Ibindi u 25%

91.07 9107.00.00 Ibibara igihe bisona cyangwa bikoresheje urushinge rw’isaha cyangwa bimenyesha igihe kimaze kubarwa.

u 25%

91.08 Ibice biyega by'isaha, byuzuye kandi biteranyije. 25%

-Ikoreshwa n'ibuye: 25%

9108.11.00 --Bifite mugaragaza iri mekanike gusa cyangwa Bifite akantu gashobora komekwaho mugaragaza iri mekanike

u 25%

9108.12.00 --Afite gusa mugaragaza iri “optoelectronic” u 25%

9108.19.00 --Ibindi u 25%

9108.20.00 -Ihita yikoresha u 25%

9108.90.00 -Ibindi u 25%

91.09 Inshinge z'isaha, zuzuye kandi zikora neza.

-Ikoreshwa n'ibuye:

9109.11.00 --By’amasaha afite intabaza (alarm) u 25%9109.19.00 --Ibindi u 25%

9109.90.00 -Ibindi u 25%

91.10 Ibice by’amasaha yambarwa cyangwa amanikwa mu mazu, bidateranyije cyangwa biteranyije ariko bituzuye (ibice byijyega); amasaha atuzuye cyangwa ibice biyega by’amasaha, biteranyije; ibice biyega by’amasaha yambarwa cyangwa amanikwa.-By’amasaha:

9110.11.00 --Ibice biyega byuzuye, bidateranyije cyangwa biteranyije ku buryo butuzuye (ibice biyega)

u 25%

9110.12.00 --Ibice biyega bituzuye, biteranyije kg 25%

9110.19.00 --Ibice biyega bitanoze kg 25%

9110.90.00 -Ibindi kg 25%

91.11 Ibice by’inyuma by’isaha n’ibice byabyo.

9111.10.00 -Udusanduku zitwarwamo dukoze mu ibuye ry'agaciro cyangwa risize verini y'ibuye ry'agaciro

u 25%

9111.20.00 -Ibisanduku bikoze mu byuma by’ubutare bw’ibanze, byaba byarashyizweho cyangwa bitarashyizweho agahu ka zahabu cyangwa arija

u 25%

9111.80.00 -Ibindi bisanduku bikoze mu byuma u 25%

9111.90.00 -Ibice kg 25%

386

Icyiciro No.

No. Kode H.S


Ijanisha

91.12 Udusanduku tw'amasaha amanikwa mu nzu cyangwa udusanduku tw'ubwoko bisa ku bindi bintu by'uyu Mutwe, n'ibice byabyo.

9112.20.00 -Ibisanduku bikoze mu byuma u 25%

9112.90.00 -Ibice kg 25%

91.13 Imikoba y'amasaha, ibikomo by'amasaha n'ibice byabyo.

9113.10.00 -Bikoze mu ibuye ry'agaciro cyangwa icyuma gisize verini y'ibuye ry'agaciro

kg 25%

9113.20.00 -Bikoze mu butare, byaba bisizeho cyangwa bidasizeho zahabu cyangwa arija (silver)

kg 25%

9113.90.00 -Ibindi kg 25%

91.14 Ibindi bice by'amasaha mato n'amanini.9114.10.00 -Rasoro, hakubiyemo na rasoro nto nk’umusatsi kg 25%

9114.20.00 -Imitako y'ubwiza kg 25%

9114.30.00 -Buto kg 25%

9114.40.00 -Amasahane n'ibyo atwarwaho kg 25%

9114.90.00 -Ibindi kg 25%

387

Umutwe wa 92Ibikoresho by’umuziki; ibice byabyo n’inyunganizi zabyo


1. Uyu mutwe ntureba: (a) Ibicuruzwa bikunze gukoreshwa nk'uko bivugwa mu gisobanuro cya 2 cy'icyiciro cya XV, ibikoze mu byuma (Icyiciro cya XV), cyangwa ibicuruzwa bijya gusa bikoze muri parasitiki (Umutwe wa 39); (b) Insakazamajwi, intuburamajwi, indangururamajwi, inyumvishamajwi zo ku matwi, inteributeri, sitorobosikope cyangwa ibindi bikoresho nyongera, ibikoresho bivugwa mu mutwe 85 cyangwa 90, bigamije gukoreshwa ariko bidacengejwe cyangwa bitari mu kintu kimwe n'ibikoresho by'uyu Mutwe; (c) Ibikoresho by'ibikinisho by'abana (icyiciro cya 95.03); (d) Uburoso bwagenewe gusukura ibikoresho bya muzika (icyiciro 96.03); cyangwa (e) Ibikusanyo by'ibintu by'agaciro bya kera (icyiciro cya 97.05 cyangwa 97.06). 2. Uduheto n'uduti n'ibindi bikoresho nk'ibyo bikoreshwa mu gucurangisha ibikoresho bya muzika byo mu gice cya 92.02 cyangwa 92.06 bizana na bene ibyo bikoresho mu mibare bisanganywe kandi bigaragara neza ko bigenewe gukoreshwa nabyo, bigomba gutondekwa mu gice kimwe n'ibikoresho bijyanye nabyo.Amakarita, disiki n’ibizingo bivugwa mu gice 92.09 bizana n’igikoresho bigomba gufatwa nk’ibicuruzwa bitandukanye, nk’ibidakubiye hamwe n’icyo gicuruzwa.

Icyiciro No.


Ijanisha

92.01 Ibikoresho bya piyano, hakubiyemo piyano ziri ‘’automaic’’; karavese (harpsichords) n’ibindi bikoresho bya muzika by’imigozi bigira karaviye

9201.10.00 -Piyano zihagaze u 10%9201.20.00 -Piyano z’ibigango u 10%

9201.90.00 -Ibindi u 10%

92.02 Ibindi bikoresho bya muzika bikoresha imigozi (nk'urugero, gitari, viyoro, inanga).

9202.10.00 -Bicurangishwa agaheto u 10%

9202.90.00 -Ibindi u 10%

[92.03]

[92.04]

92.05 Ibindi bikoresho bya muzika bikoresha umuyaga (nk'urugero, kararinete, uturumbeti, korunemize (bagpipes)).

9205.10.00 -Ibikoresho by’umuziki by’umuyaga bikoze mu muringa u 10%

9205.90.00 -Ibindi u 10%

92.06 9206.00.00 Ibikoresho bya muzika bikubitwa (nk'urugero, ingoma, gizirofone, sembare (cymbals), kasitanyeti (castanets), maraka (maraca)).

u 10%

92.07 Ibikoresho bya muzika, ijwi ryabo risohoka cyangwa rigomba gutuburwa n’amashanyarazi (nk'urugero, oruge, gitari, akorudewo).

9207.10.00 -Ibikoresho bya muzika bigira karaviye (Keyboard), bindi u 10%

388

Icyiciro No.


Ijanisha

bitari akorudewo9207.90.00 -Ibindi u 10%

92.08 Udusanduku tw'umuziki, za oruge zikoreshwa mu birori, oruge zikoreshwa ku mihanda, ibyuma biririmba nk'inyoni, urukero rw'umuzika n'ibindi bikoresho by'umuziki bitari mu cyiciro icyo ari cyo cyose muri uyu Mutwe; inyoni zigana z'ubwoko bwose, amafirimbi, ihoni n'ibindi bikoresho bitanga amajwi bihushywemo umwuka hakoreshejwe umunwa.

9208.10.00 -Udusanduku tw'umuziki u 10%

9208.90.00 -Ibindi u 10%

92.09 Ibice (urugero, ingamba z'udusanduku tw'umuziki) n'ibindi bikoresho by'inyongera (urugero, amakarita, disiki n'imizingo by'ibikoresho bya mekanike) by'ibikoresho by'umuziki; metoronome, diyapazo z'ubwoko bwose.

9209.30.00 -Imirya y'ibikoresho by'umuziki kg 10%-Ibindi:

9209.91.00 --Ibice nsimbura n'ibikoresho nyunganizi bya piyano kg 10%

9209.92.00 --Ibice nsimbura n'ibikoresho nyunganizi by'ibikoresho by'umuziki by'umutwe wa 92.02

kg 10%

9209.94.00 --Ibice nsimbura n'ibikoresho nyunganizi by'ibikoresho by'umuziki bivugwa mu cyiciro cya 92.07

kg 10%

9209.99.00 --Ibindi kg 10%

389

Icyiciro cya XIXINTWARO N'AMASASU, IBICE N'INYUNGAZI ZABYO

Umutwe wa 93Intwaro n'amasasu, ibice n'inyungazi zabyo


1. Uyu mutwe ntureba: (a) Ibintu bivugwa mu Mutwe wa 36 (urugero, imbarutso, intambi, ibisasu bimurika); (b) Ibicuruzwa bikunze gukoreshwa nk'uko bivugwa mu gisobanuro cya 2 cy'icyiciro cya XV, ibikoze mu byuma (Icyiciro cya XV), cyangwa ibicuruzwa bijya gusa bikoze muri parasitiki (Umutwe wa 39); (c) Ibimodoka bikomeye cyane by'intambara (icyiciro 87.10); (d) Jumeri n'izindi apareye zikoreshwa mu kureba ibiri kuri bigenewe gukoreshwa ku ntwaro, keretse biri cyangwa byazanye n'imbunda, byagenewe gucomekwaho (Umutwe wa 90); (e) Imiheto, imyambi, inkota ndende zikoreshwa mu mikino yo kurwana cyangwa ibikinisho by'abana (Umutwe wa 95); cyangwa (f) Ibikusanyo by'ibintu by'agaciro bya kera (icyiciro cya 97.05 cyangwa 97.06). 2.- Mu gice cya 93.06, ahavugwa ngo ibice byabyo ntibikubiyemo ibikoresho bya radiyo cyangwa radari bivugwa mu gice cya 85.26.

Icyiciro No.


Ijanisha

93.01 9301.00.00 Intwaro za gisirikare, zindi zitari za revoruveri, masotera n'intwaro zivugwa mu cyiciro cya 93.07.-Ibitwaro bya rutura akenshi bitwarwa ku mapine (nk'urugero, imbunda, obiziye (howitzers) na za morutsiye (mortars)):

9301.11.00 --Izitwara u 25%

9301.19.00 --Izindi u 25%

9301.20.00 -Ranseroketi; ransefurame; ransegerenade; torupedo n’izindi misire z’ubwo bwoko

u 25%

9301.90.00 -Ibindi u 25%

93.02 9302.00.00 Revoruveri na masotera, zindi zitari izo mu gice cya 93.03 cyangwa 93.04.

u 25%

93.03 Izindi ntwaro z'imbunda n'ibikoresho busa nabyo bikoreshwa no gutwikwa kw'ikintu giturika (nk'urugero, imbunda ngufi z'umuhigo, intwaro zinjirijwamo igisasu mu munwa, veripisito n’ibindi bigenewe kurasa gusa ibishashi byo kumenyesha, masotera na revoruveri zigenewe kurasa amasasu baringa, ibyo bita “captivebolt humane killers”, imbunda zikoreshwa mu kujugunya indobani).

9303.10.00 -Intwaro zinjirijwamo igisasu mu munwa u 25%

9303.20.00 -Izindi mbunda z'umuhigo, zo kumasha no kurasa intego ifite canon inyerera

u 25%

9303.30.00 -Izindi mbunda z’umuhigo, zo kumasha no kurasa intego u 25%

9303.90.00 -Izindi u 25%

390

Icyiciro No.


Ijanisha

93.04 9304.00.00 Ibindi bikoresho by'intambara (nk'urugero, imbunda na masotera bikoresha rasoro cyangwa gazi, indembo), uvanyemo ibyo mu cyiciro cya 93.07.

u 25%

93.05 Ibice, ibisigazwa n'inyongera by'ibintu bivugwa mu cyiciro cya 93.01 cyangwa 93.04.

9305.10.00 -Bya revoruveri cyangwa masotera kg 25%

-By’imbunda z’umuhigo cyangwa imbunda zivugwa mu gice gice cya 93.03:

9305.21.00 --Bareri y’imbunda z’umuhigo kg 25%

9305.29.00 --Ibindi kg 25%

-Ibindi:

9305.91.00 --Imbunda za gisirikari zivugwa mu mutwe wa 93.01 kg 25%

9305.99.00 --Ibindi kg 25%

93.06 Bombe, gerenade, torupedo, mine, misile n'izindi ntwaro z’intambara zo muri urwo rwego, ibice nsimbura byabyo; amasasu n’ibindi bikoresho n'ibisasu byo mu bwoko bwa misiren’ibice nsimbura byabyo, hakubiyemo n’amasheni y’amasasu.-Amasasu ashyirwa mu mbunda zikoreshwa mu guhiga n’ibijyana na byo; amasasu ashyirwa mu mbunda zirashisha umwuka (air gun):

9306.21.00 --Amasasu kg 25%

9306.29.00 --Ibindi kg 25%

9306.30.00 -Andi masasu n’ibijyana na yo kg 25%

9306.90.00 -Ibindi kg 25%

93.07 9307.00.00 Inkota, inkota ngufi, bayoneti, amacumu n’izindi ntwaro zo muri icyo cyiciro hamwe n’ibice byazo, hiyongeyeho inzubati

kg 25%

391

Icyiciro CYA XXIBIKORESHO N’IBICURUZWA BINYURANYE

Umutwe wa 94Ibikoresho byo mu biro; ibitanda, matora, ibifata matora, imifariso n’ibindi bikoresho bimeze nka byo; amatara n’ibikoresho

bimurika, bidafite ahandi bigaragazwa; ibimenyetso byerekana amazina bimurika n’ibimeze nkabyo, inyubako zizahuzwa


1. Uyu mutwe ntureba: (a) Amagodora akoze mu mwuka cyangwa mu mazi, imisego y'ibitanda cyangwa y'intebe avugwa mu mutwe wa 39, 40 cyangwa wa 63; (b) Indorerwamo zakorewe gushyirwa hasi (nk'urugero indorerwamo ndende zifite ikadire) zivugwa mu gice cya 70.09; (c) Ibintu bivugwa mu Mutwe wa 71; (d) Ibikoresho by'ibyuma bikunze gukoreshwa bisobanuwe mu Gisobanuro cya 2 cy'Icyiciro cya XV, cyangwa ibindi bicuruzwa bisa na byo bikoze muri parasitiki (Umutwe wa 39), cyangwa imitamenwa ivugwa mu gice cya 83.03; (e) Ibikoresho byo munzu byimukanwa biri mu rwego rwa za firigo zivugwa mu gice cya 84.18; ibikoresho byo munzu byimukanwa byifashishwa mu mirimo y'imashini zidoda ( icyiciro cya 84.52); (f) Amatara cyangwa ibice by'amatara bivugwa mu mutwe wa 85; (g) Ibikoresho byo munzu byimukanwa bigenewe nk’ibice nsimbura n’apareye byo mu cyiciro cya 85.18 (icyiciro 85.18), byo mu icyiciro cya 85.19 kugeza ku cya 85.21 (icyiciro 85.22) cyangwa by’icyiciro cya 85.25 kugeza ku cya 85.28 (icyiciro 85.29); (h) Ibicuruzwa bivugwa mu gice cya 87.14; (ij) Intebe z'abaganga bavura amenyo zikoreshwa mu kuvura amenyo zivugwa mu mutwe wa 90.18 cyangwa ibyo abavurwa amenyo baciramo (umutwe wa 90.18);(k) Ibicuruzwa byo mu mutwe 91 (urugero n'amasaha n'ibice by'amasaha bibamo inshinge z'isaha); cyangwa (l) Ibikinisho by'abana, amatara y'ibikinisho cyangwa ibice by'amatara (icyiciro cya 95.03), ameza akinirwaho biyari cyangwa ibindi bikoresho byakorewe imikino ku buryo bwihariye (icyiciro cya 95.04), ibikoresho by'ubumaji cyangwa imitako (itari ikoresha amashanyarazi) nk'amatara y'abashinwa (icyiciro cya 95.05). 2. Ibicuruzwa (bitari ibice nsimbura) bivugwa kuva mu gice cya 94.01 kugeza ku cya 94.03 bigomba gushyira gushyirwa muri iyo mitwe ari uko byagenewe gushyirwa hasi.Ibicuruzwa bikurikira ariko bigomba gushyirwa mu mitwe yavuzwe haruguru n’ubwo byagenewe kumanikwa, gushyirwa ku nkuta cyangwa kurambikwa kimwe hejuru y’ikindi: (a) Utubati, etajeri zo kurambikaho ibitabo, ibindi bikoresho birambikwa kuri etageri; (b) Intebe n’ibitanda. 3. (A) Kuva ku gice cya 94.01 kugeza ku cya 94.03, ibivugwa ku byerekeranye n'ibicuruzwa ntibishyiramo uduhwahwari cyangwa dare (byaba bikase cyangwa bidakase ngo bihabwe ishusho ariko bidafatanye n'ibindi bintu) bikozwe mu birahuri (harimo n'indorerwamo), amakaro cyangwa andi mabuye cyangwa mu kindi kintu icyo ari cyo cyose kivugwa mu mutwe wa 68 cyangwa wa 69.(B) Ibicuruzwa bivugwa mu gice cya 94.04 bivugwa kimwe ukwacyo ntibigomba gushyirwa mu mutwe wa 94.01, wa 94.02 cyangwa wa 94.03 nk'ibice by'ibicuruzwa. 4. Ku mpamvu z'umutwe wa 94.06, “amazu ateranywa mu bice byarangije kubakwa” bisobanura inyubako zikorerwa mu nganda, ibikoresho bishyirwa hamwe bigateranywa bikabyara inzu, ahantu hakorerwa, ibiro, amashuri, amaduka, utuzu tw'imbaho, amagaraje cyangwa amazu asa n'ayo.

Icyiciro No.

No. Kode H.S


Ijanisha

94.01 Intebe (zitari izivugwa mu gice cya 94.02), zaba zahindurwamo cyangwa zitahindurwamo ibitanda hamwe n’ibijyana na zo.

9401.10.00 -Intebe zo mu bwoko bukoreshwa mu ndege u 25%

9401.20.00 -Intebe z’ubwoko bukoreshwa ku binyabiziga bya moto u 25%

392

Icyiciro No.

No. Kode H.S


Ijanisha

9401.30.00 -Intebe zizenguruka zifite ubujyejuru ushobora kuregera u 25%

9401.40.00 I-ntebe zitari izikoreshwa mu busitani cyangwa mu gukambika zishobora guhindurwamo ibitanda u 25%

-Intebe zikoze mu biti, mu migano no mu bindi bikoresho bisa na byo: 9401.51.00 --Z'umugano cyangwa rote u 25%9401.59.00 --Ibindi u 25%

-Izindi ntebe zifite amakadiri akozwe mu giti:

9401.61.00 --Binepa kandi bifunitse u 25%

9401.69.00 --Ibindi u 25%

-Izindi ntebe zifite amakadiri akozwe mu cyuma:

9401.71.00 --Binepa kandi bifunitse u 25%

9401.79.00 --Ibindi u 25%

9401.80.00 -Izindi ntebe u 25%

9401.90.00 -Ibice kg 25%

94.02 Ibikoresho bikoreshwa mu kuvura, mu kubaga abarwayi, mu kuvura amenyo cyangwa mu kuvura amatungo (nk'urugero, ameze abagirwaho abarwayi, ameza abarwayi basuzumirwaho, ibitanda by'ibitaro bishobora guterwaho ibintu byongera bikavanwaho, intebe zikoreshwa mu kuvura amenyo); intebe zikoreshwa n'abogoshi n'izindi ntebe zo mu rwego rumwe zizenguruka zifite ubwegamiro zinashobora kongererwa uburebure; ibice nsimbura by’ibintu bimaze kuvugwa.-Intebe zikoreshwa n'abaganga b’amenyo, abogoshi cyangwa intebe zo mu rwego rumwe n’ibice byazo:

9402.10.10 ---Intebe zikoreshwa n'abaganga b'amenyo n'ibice byazo kg 0%

9402.10.90 ---Ibindi kg 25%

-Ibindi:9402.90.10 ---Ameze abagirwaho abarwayi, ameza abarwayi basuzumirwaho, ibitanda by'ibitaro bifite

ibintu bibyomesteho biri mekanikekg 0%

9402.90.90 ---Ibindi kg 25%

94.03 Ibindi Ibikoresho byo mu nzu no mu bito n'ibikoresho bijyana.

9403.10.00 -Ibikoresho by’icyuma byo munzu byimukanwa byo mu bwoko bukoreshwa mu biro mu mabutike n'ahandi nkaho.

kg 25%

9403.20.00 -Ibindi bikoresho byo mu nzu bikoze mu byuma kg 25%

9403.30.00 -Ibikoresho byo mu biro bikoze mu biti u 25%

9403.40.00 -Ibikoresho byo munzu byimukanwa bikozwe mu giti by’ubwoko bukoreshwa mu gikoni u 25%

9403.50.00 -Ibikoresho byo mu cyumba baryamamo bikoze mu biti u 25%

9403.60.00 -Ibindi bikoresho byo munzu bikozwe mu biti u 25%

393

Icyiciro No.

No. Kode H.S


Ijanisha

9403.70.00 -Ibikoresho byo munzu bya parasitike kg 25%

-Ibikoresho byo mu nzu bikozwe mu bindi bikoresho nk'inkoni, imfunzo, imigano cyangwa ibindi bikoresho bisa na byo:

9403.81.00 --Z'umugano cyangwa rote kg 25%9403.89.00 --Ibindi kg 25%

9403.90.00 --Ibice kg 25%94.04 Udutanda dufata matora; ibintu by’ibiryamirwa n’ibindi bikora nkabyo

(nk'urugero, amagodora, ibyiyoroswa, ibyiyoroswa bifungiyemo ubwoya, imisego, ubwoko bw’amasogisI ashyushya intoki n’imisego yo ku buriri) bifite rasoro cyangwa byapanzwemo ibintu binenepa cyangwa cyangwa byacengejwemo ibindi bintu ibyo aribyo byose cyangwa bikoze muri kawucu (rubber) cyangwa parasitike, byaba bifunitse cyangwa bidafunitse.

9404.10.00 -Udutanda dufata matora kg 25%

-Amagodora :

9404.21.00 --Bigizwe na kawucu cyangwa parasitiki, byaba bifunitse cyangwa bidafunitse u 25%

9404.29.00 --Mu bindi bikoresho u 25%

9404.30.00 -Imifuka ishyuha iryamwamo u 25%

9404.90.00 -Ibindi kg 25%

94.05 Amatara n'ibice by'amatara harimo amatara amurika cyane ahindukizwa mu cyerekezo icyo ari cyo cyose hamwe n’amatara akoreshwa kuri podiyumu n'ibice nsimbura byabyo bitigeze bigira ahandi bivugwa cyangwa ngo bishyirwe; utumenyetso twerekana izina ry’umuntu tumurika dushyirwa ku rugi cyangwa ku meza n’ibisa na byo, bifite igitanga urumuri kitayega, n'ibijyana na byo, n’ibice nsimbura byabyo bitigeze bigira ahandi bivugwa cyangwa bishyirwa.

9405.10.00 -Shanderiye imanikwaho amatara n’ibindi by’amatara bimanikwa ku idari cyangwa ku nkuta, ukuyemo iby’ubwoko bukoreshwa mu kumurika ahantu rusange hafunguye cyangwa imihanda

kg 25%

9405.20.00 -Ameza acomekwa ku mashanyarazi, intebe yo kwandikiraho, amatara aterekwa impande z'uburiri cyangwa ku isima

kg 25%

9405.30.00 -Imuri ziri mu bwoko bukoreshwa ku biti byo kuri Noheri kg 25%

9405.40.00 -Andi matara y’amashanyarazi n’ibintu bitanga urumuri kg 25%

9405.50.00 -Amatara atari ay’amashanyarazi n’ibindi bitanga urumuri bidakoresha amashannyarazi kg 25%

9405.60.00 -Ibyapa bimurika, utumenyetso twerekana izina ry’umuntu tumurika dushyirwa ku rugi cyangwa ku meza n’ibisa na byo

kg 25%

-Ibice: --Z'ibirahuri

9405.91.10 --- By'amatara y'uducuma n’aya tibe kg 25%9405.91.90 ---Ibindi kg 25%

9405.92.00 --Bikoze muri parasitike kg 25%

--Ibindi:9405.99.10 --- By'amatara y'uducuma n’aya tibe kg 10%

394

Icyiciro No.

No. Kode H.S


Ijanisha

9405.99.90 ---Ibindi kg 25%

94.06 Inyubako zikoze.

9406.00.10 ---Inzu y’ibirahure irererwamo ibihingwa bikenera ubushyuhe bwinshi (greenhouse), ibyumba bikonjesha

kg 0%

9406.00.90 ---Ibindi kg 10%

395

Umutwe wa 95Ibikinisho, imikino n’ibikenerwa muri siporo; ibice n’ibikoresho bijyana


1. Uyu mutwe ntureba: (a) Buji (icyiciro cya 34.06); (b) Ibintu bitanga urumuri iyo babimuritseho bivugwa mu gice cya 36.04; (c) Indodo, imidozi n'ibijya gusa na byo bikoreshwa mu kuroba biciyemo mu burebure ariko bitagenewe kuroba bivugwa mu mutwe wa 39, icyiciro cya 42.06 cyangwa mu Cyiciro cya XI; (d) Ibikapu bya siporo cyangwa ibindi bishyirwamo ibintu bivugwa mu bice bya 42.02, 43.03 cyangwa 43.04; (e) Imyambaro ya siporo cyangwa isekeje ivugwa mu mutwe wa 61 cyangwa wa 62; (f) Faniyo zikoze mu dutambaro cyangwa udutambaro tw'imitako tumanikwa ku minsi mikuru, cyangwa ibitambaro bimanikwa ku bwato, ibibaho bimanikwaho ibitambaro ku mato cyangwa amato avugwa mu mutwe wa 63; (g) Inkweto za siporo ( zitari izifite amapine cyangwa izo kwiruka mu rubura ) zivugwa mu mutwe wa 64, cyangwa imyambaro ya siporo yambarwa mu mutwe ivugwa mu mutwe wa 65; (h) Inkoni zigenderwaho, ibiboko, ibiboko bisanzwe n'iby'amafarasi cyangwa n’ibindi nkabyo (icyiciro 66.02), cyangwa ibice nsimbura byabyo (icyiciro 66.03); (ij) Amaso y’ibirahuri ashyirwa mu bikinisho by’abana no mu bipupe bivugwa mu cyiciro cya 70.18;(k) Ibicuruzwa bikunze gukoreshwa nk'uko bivugwa mu gisobanuro cya 2 cy'icyiciro cya XV, ibikoze mu byuma (Icyiciro cya XV), cyangwa ibicuruzwa bijya gusa bikoze muri parasitiki (Umutwe wa 39); (l) Ubwoko bw'inzogera butandukanye buvugwa mu cyiciro cya 83.06; (m) Amapombo y'amazi (icyiciro cya 84.13), imashini ziyungurura n'izisukura n'ibikoresho ku bisukika no ku myuka (icyiciro cya 84.21), imashini zikoresha amashinyarazi (icyiciro cya 85.01), imashini zihindura ibintu mo ibindi zikoresha amashanyarazi(icyiciro cya 85.04) cyangwa terekomande za radiyo (icyiciro cya 85.26); (n) Ibinyabiziga bya siporo (bitari bobusileyi, toboga n'ibindi bisa na byo) bivugwa mu Cyiciro cya XVII; (o) Amagare y'abana (umutwe wa 87.12); (p) Ibikoreshwa muri siporo nk’ubwato burebure bugashywa, n’utwato duto tujyamo umuntu umwe (skiffs) (Umutwe wa 89) cyangwa ubwoko bw'ingufu zibugendesha (umutwe wa 44 ku mato akozwe mu biti); (q) Imyidagaduro, indorerwamo zabugenewe zirinda amaso kwangizwa n'imikoreshereze y'amamashini cyangwa mu gihe cyo kwibira n'ibisa na byo bijyanye na siporo cyangwa imikino idakorerwa mu nzu (icyiciro cya 90.04); (r) Amafirimbi (icyiciro cya 92.08); (s) Intwaro cyangwa ibindi bicuruzwa bivugwa mu mutwe wa 93; (t) Imitako ikoresha amashanyarazi y'ubwoko bwose (icyiciro cya 94.05) (u) Imigozi, amahema cyangwa ibindi bikoreshwa mu gukambika cyangwa indindantoki zikozwe butoki, indindantoki zikozwe nk'agafuka (zishyirwa mu byiciro bitewe n'ibyo zikoremo); cyangwa (v) Ibikoresho byo ku meza, ibyo mu gikoni, ibikoresho by'umusarani, za tapi n'ibindi bitwikira mu nzu hasi bikoze mu myenda, imyambaro, kuvureli, ibitambaro bitwikira ameza, ibitambaro bitwikira aho batekera n'ibindi bicuruzwa byo muri urwo rwego bifite akamaro (bishyirwa mu nzego bitewe n'ibyo bikozemo ). 2. Uyu mutwe urimo ibicuruzwa bifite ijanisha rike rigizwe n'ibirezi by'umwimerere cyangwa by'umuco, amabuye y'agaciro cyangwa ibyenda kuba amabuye y'agaciro (ay'umwimwimerere, amakorano cyangwa ayatunganyijwe), ibyuma bifite agaciro, ibikoresho bifite inyuma habyo hakoze mu cyuma.3. Ku bijyanye n'igisobanuro cya mbere (1) cyavuzwe haraguru, Ibice nsimbura n'ibikoresho nyunganizi bifite akamaro gusa cyangwa ahanini mu bijyanye n'ibicuruzwa byo muri uyu mutwe bingomba gushyirwa mu rwego rumwe hamwe n'ibyo bicuruzwa.4. Ku bijyanye n'ibikubiye mu gisobanuro cya mbere (1) cyavuzwe haraguru, hakurikirikizwa ibivugwa mu cyiciro cya 95.03, harimo ku bijyanye n'ibicuruzwa byo muri uyu mutwe bikozwe mu kintu kimwe cyangwa byinshi bidashobora gufatwa nk'ibandari hagendewe ku Itegeko Rusange rya 3 (b) ry'uko ibintu bibonwa iyo baza kureba buri kimwe, byari gushyirwa mu yindi mitwe, icya ngombwa ni uko ibicuruzwa bishyirwa hamwe iyo bidandazwa mandi ibyabumbiwe hamwe bikaba bihuriye kuba byose ari ibikinisho.5. Icyiciro cya 95.03 ntikirebana n'ibicuruzwa, bitewe n'uko bikoze, ishusho bifite cyangwa ibyo bikozemo, bigaragara nk'ibigenewe gusa inyamaswa, nk'urugero ni ibikinisho by'inyamaswa zo mu rugo (bigomba gushyirwa mu mutwe wabyo wihariye).

396

Icyiciro No.


Ijanisha

[95.01]

[95.02]

95.03 9503.00.00 Ibinyamitende by'ibiziga bitatu, amapikipiki, ibinyabiziga binyongwa kimwe n'ibindi bikinisho bifite amapine; ibikinisho bikoze mu modoka, ibipopi; ibindi bikinisho; ibyo mu bwoko; imikino yo gufindura y'ubwoko bwose.

kg 25%

95.04 Ibikuruzwa byo mu rwego rw'imicundabo, imikino yo ku meza, imikino ibera mu nzu, harimo na “pintable”, biyari, ameza yabugenewe akoreshwa mu mikino ya kazino hamwe n'ibikoresho byo mu mukino bita bowuringi (bowling)

9504.10.00 -Imikino ya videwo yo mu bwoko bwerekanwa hifashishijwe ingaragazamashusho ya tereviziyo

kg 25%

9504.20.00 -Ibicuruzwa n’ibyifashishwa by'inyongera muri biyari z’ubwoko bwose kg 25%

9504.30.00 -Indi mikino, ikoreshwamo ibiceri, inoti, amakarita ya banki, utujeto cyangwa ubundi buryo bwo kwishyura butari ibikoresho byo mu mukino wa bowuringi.

u 25%

9504.40.00 -Amakarita yo gukina u 25%

9504.90.00 -Ibindi u 25%

95.05 Ibicuruzwa bijyanye n'iserukiramuco, carinivali cyangwa indi mikino iruhura mu mutwe harimo.

9505.10.00 Ibikoresho bikoreshwa mu minsi mikuru ya Noheli kg 25%

9505.90.00 Ibindi kg 25%

95.06 Ibicuruzwa n'ibikoresho bijyanye n'imyitozo ngororamubiri rusange, jimunasitiki, isiganwa mu kwirukanka, indi mikino (harimo pingipongo) cyangwa imikino ibera ahatari mu nzu itagize aho isobanurwa cyangwa ngo ivugwe muri uyu mutwe; pisine bogeramo hamwe n'izikinirwamo.-Ibikoresho bya ski yo mu rubura hamwe n’ibindi bikoresho bya ski:

9506.11.00 --Igikoresho bagenderaho muri siporo yo ku rubura cyangwa mu mazi 2u 25%

9506.12.00 --Ibikenyerwa n’abakora siki (ski-bindings) kg 25%

9506.19.00 --Ibindi kg 25%

-Ski yo mu mazi, ibibaho bigenderwaho ku mazi, ibibaho byometseho ingashyi bikoreshwa nk'ubwato bwa siporo n’ibindi bikoresho bijyanye na siporo:

9506.21.00 --Ibikoresho bakoresha muri siporo yo gutwara ubwato u 25%

9506.29.00 --Ibindi u 25%

-Ibintu bakinisha gorufe n'ibindi bikoresho bikenerwa mu mukino wa gorufe:

397

Icyiciro No.


Ijanisha

9506.31.00 --Ahabera imyidagaduro u

9506.32.00 --Utubumbe u 25%

9506.39.00 --Ibindi kg 25%

9506.40.00 -Ibicuruzwa n’ibikoresho bijyanye na pingipongo kg 25%

-Tenisi, badimintoni cyangwa indi mikino ikoresha raketi, zaba ziboshye cyangwa zitaboshye:

9506.51.00 --Raketi zikoreshwa muri Tenisi ikinirwa mu rucaca, zaba ziboshye cyangwa zitaboshye

u 25%

9506.59.00 --Ibindi u 25%

-Imipira yo gukina itari ikoreshwa muri gorufe cyangwa muri pingipongu

9506.61.00 --Imipira ikoreshwa muri Tenisi yo mu rucaca u 25%

9506.62.00 --Bukoreshwa n’umwuka u 25%

9506.69.00 --Ibindi u 25%

9506.70.00 -Ibibaho bigendeshwa ku rubura, harimo za bote zifite utuziga 2u 25%

-Ibindi:

9506.91.00 --Ibicuruzwa n'ibikoresho by'imyitozo rusange y'ingororamubiri, jimunasitiki cyangwa abasiganwa mu kwirukanka

kg 25%

9506.99.00 --Ibindi u 25%

95.07 Udukoni dukoreshwa baroba, indobani cyangwa ubundi buryo bukoreshwa mu kuroba; inshundura barobesha, inshundura zifata ibinyugunyugu, n'izindi nshundura zijya gusa nayo, ibyambo (udusimba tureshya amafi ngo afatwe – bindi bitari ibivugwa mu byiciro bya 92.08 cyangwa 97.05) n’ibindi nkabyo bikoreshwa mu guhiga cyangwa mu kurasa.

9507.10.00 Udukoni dukoreshwa mu kuroba u 25%

9507.20.00 Indobani, zaba zikoresha cyangwa zidakoresha umugozi kg 25%

9507.30.00 Imiraga yo kuroba u 25%

9507.90.00 Ibindi u 25%

95.08 Amasangano y'imihanda (rompuwe), imicundabo, aho bamashira n'ibindi bibuga byiza bibereye imyidagaduro, abantu bagenda basetsa, n'inyamaswa zo mu gasozi zifungiye ahantu bagenda bimura; amakinamico agenda yimuka.

9508.10.00 -Amatsinda y’abantu basetsa agenda yimuka n’inyamaswa zo mu gasozi zifungiye ahantu bagenda bimura

kg 25%

9508.90.00 -Ibindi kg 25%

398

Umutwe wa 96Ibikoresho binyuranye.


1. Uyu mutwe ntureba: (a) Amakaramu y'igiti akoreshwa mu guhindura isura umuntu asanganywe cyangwa mu kwisukura (Umutwe wa 33); (b) Ibicuruzwa bivugwa mu mutwe wa 66 (nk'urugero imitaka n'inkoni zo kwicumba); (c) Ibirezi by'ibyiganano (icyiciro cya 71.17); (d) Ibicuruzwa bikunze gukoreshwa nk'uko bivugwa mu gisobanuro cya 2 cy'icyiciro cya XV, ibikoze mu byuma (Icyiciro cya XV), cyangwa ibicuruzwa bijya gusa bikoze muri parasitiki (Umutwe wa 39); (e) Ibyuma, ibiyiko n'amakanya bikoreshwa ku meza, ibicuruzwa bivugwa mu mutwe wa 82 bifite umukondo cyangwa ibindi bikoresho by'ubugeni birebana n'umutwe wa 96.01 cyangwa wa 96.02, ariko mu bijyanye n'aho bafungurira herekanywe cyangwa ibindi bice by'ibicuruzwa nk'ibyo; (f) Ibicuruzwa bivugwa mu mutwe wa 90 (nk'urugero amakaderi akoreshwa kugira ngo ibintu birusheho kugaragara neza (umutwe wa 90.03), amakaramu yo gushushanya ibijyanye n'imibare (umutwe wa 90.17), uburoso bwihariye bukoreshwa mu buvuzi bw'amenyo cyangwa mu kuvura, mu kubaga abarwayi cyangwa mu kuvura amatungo (umutwe wa 90.18)); (g) Ibicuruzwa byo mu mutwe wa 91 (nk'urugero, amasaha yo munzu cyangwa udusanduku tw'amasaha); (h) Ibikoresho bya muzika cyangwa ibice nsimbura cyangwa inyunganizi byabyo (Umutwe 92); (ij) Ibicuruzwa by’Umutwe wa 93 (intwaro n’ibice nsimbura byabyo);(k) Ibicuruzwa byo mu mutwe wa 94 (urugero, ibikoresho byo mu nzu, amatara n'ibikoresho bitanga urumuri); (l) Ibicuruzwa byo mu mutwe wa 95 (urugero, ibikinisho by'abana, udukino, ibikoresho bya ngombwa bya siporo); cyangwa (m) Ibihangano by'ubukorikori, utuntu n'ibya kera umuntu yakusanyije (Umutwe wa 97). 2. Mu mutwe wa 96.02 ibikoresho by'ibiti cyangwa bibaje bisobanura: (a) Imbuto zumye, ibishishwa by'imbuto byumye n'intete hamwe n'ibindi bice by'imbuto bijya gusa bikoreshwa mu bugeni (nk'urugero, korozo na domu); (b) Umuringa (amber), sepiyorite (meerschaum), urunyurane rw'umuringa n'urunyurane rwa sepiyorite, jeti n'amabuye y'agaciro ayisimbura. 3. Mu gice cya 96.03 ubusapfu bwateganyirijwe gukora imyeyo cyangwa uburoso bisobanuye ubusapfu cyangwa amoya y'inyamaswa, ubuhiha bw'ibimera cyangwa ibindi bintu biba biteguye ku buryo bishobora guhita bikoreshwa ntakibigabanyijweho mu myeyo cyangwa mu buroso, cyangwa bikeneye gusa gutunganywaho ibintu bike nko kuringanizwa bitanga ishushoku mpera kugira ngo bishobore gukoreshwa.4. Ibicuruzwa byo muri uyu mutwe bitari ibivugwa kuva ku gice cya 96.01 kugeza ku cya 96.06 cyangwa 96.15, bikomeza gushyirwa muri uyu mutwe byaba icyiciro cy'ibibigize cyangwa ibibigize byose bikozwe mu byuma bifite agaciro,ibyuma bivangiye, ibirezi by'umwimwimerere cyangwa by'umuco, amabuye y'agaciro cyangwa ibyenda muba amabuye y'agaciro (ay'umwimerere, amakorano cyangwa ayatunganyijwe). Ariko kuva ku gice cya 96.01 kugeza ku cya 96.06 n’icya 96.15 harimo ibicuruzwa birimo ibibigize bike bikozwe mu birezi by’umwimerere cyangwa iby’umuco, amabuye y’agaciro cyangwa ibyenda kuba yo (ay’umwimerere amakorano cyangwa ayubatswe bushya), ibyuma by’agaciro cyamgwa ibicuruzwa bifunitswe n;ibyuma by;agaciro.

Icyiciro No.


Ijanisha

96.01 Amahembe y'inzovu, amagufwa, ibikonoshwa by'utunyamasyo, amahembe y'inka, amahembe y'isha, amahembe agira amashami, ibice biva ku gikonoshwa cy'ikijonjogoro n'ibindi bice bitunganywa bikomoka ku nyamaswa bibazwamo amashusho, n'ibicuruzwa bikomoka kuri ibyo bintu (harimo n'ibiboneka bibumbywe)

9601.10.00 -Amahembe y'inzovu yatunganyije n'ibintu bikoze muri ayo mahembe. kg 25%9601.90.00 -Ibindi kg 25%

96.02 9602.00.00 Ibintu by’ibimera byatunanyijwe cyangwa ibikoresho bibaje mu mabuye y’agaciro n’ibicuruzwa bikoze muri ibyo bikoresho; ibicuruzwa byahawe iforoma cyangwa byabajwe bikoze mu

kg 25%

399

Icyiciro No.


Ijanisha

bishashara,, muri stirini, mu igoma, mu buro bw’umwimerere cyangwa ibintu bifatira bitanga iforoma hamwe n’ibindi bicuruzwa byahawe iforoma cyangwa byabajwe bitigeze bisobanurwa cyangwa bigira aho bivugwa; gelatini iteguwe inyerera (hatarimo gelatini ivugwa mu gice cya 35.03) hamwe n’ibicuruzwa bikoze muri galatini inyerera.

96.03 Imikubuzo, uburoso (hakubiyemo uburoso bugize ibice by'amamashini, imashini zikoreshwa mu kazi ko mu rugo n'ibinyabiziga), imashini zikoreshwa n'intoki zikubura ariko zidafite moteri, rakereti n'agati gafite impera iziritseho amababa gakoreshwa mu kuvana ivumbi ku bikoresho; ubusapfu bwateganyirijwe gukora imyeyo cyangwa uburoso; uburoso na za rulo bikoreshwa mu gusiga irangi; rakireti (zitakoze nka ruro).

9603.10.00 - Imikubuzo n’uburoso, bikoze mu duti twinshi duhambiriye hamwe, bifite cyangwa bidafite umuhini

u 25%

- Uburoso bw'amenyo, uburoso bukoreshwa mu kogosha, uburoso bw'imisatsi, uburoso bw'inzara, uburoso bw'ingohe n'ubundi buroso bukoreshwa mu kwisukura, harimo uburoso bukoreshwa mu ngo::

9603.21.00 --Uburoso bw’amenyo, harimo n’ubw’amenyo y’amakorano u 25%

9603.29.00 --Ibindi u 25%

9603.30.00 - Uburoso bw'abanyabugeni, ubwandika n'ubundi busa n'ubwo bukoreshwa mu gusiga imiti irimbisha

u 25%

9603.40.00 - Uburoso bw'amarangi, uburoso bwa verini (butari uburoso buvugwa mu gace ka 9603.30); ipamba rijyamo irangi na za rulo

u 25%

9603.50.00 - Ubundi buroso bukoreshwa mu mamashini, mu bikoresho byo mu rugo cyangwa ibinyabiziga

u 25%

9603.90.00 - Ibindi u 25%

96.04 9604.00.00 Utuyunguruzo duto n’utunini dufatwa mu ntoki. u 25%

96.05 9605.00.00 Ibikoresho umuntu yitwaza mu rugendo byo kwisukura, kudoda, guhanagura inkweto cyangwa imyenda.

u 25%

96.06 Amapesi, Imashini zo ku myambaro, indumane n’ibindi bikoreshwa nk’ibifungo by’imyambaro.

9606.10.00 - Imashini zo ku myambaro, indumane n’ibice bijyana nabyo kg 10%

- Amapesi :

9606.21.00 --Bikozwe muri parasitike, bitoroshyeho igitambaro kg 10%

9606.22.00 --Bikozwe mu butare bw’ibanze, bitoroshyeho igitambaro kg 10%

9606.29.00 --Ibindi kg 10%

9606.30.00 - Ibice binyuranye by’amapesi; imyenge y'amapesi kg 10%

96.07 Imashini zo ku myenda n’ibice byazo.

400

Icyiciro No.


Ijanisha

-Imashini zo ku myenda :

9607.11.00 --Bifatishijwe n’iminyururu ikoze mu byuma kg 10%

9607.19.00 --Ibindi kg 10%

9607.20.00 -Ibice 96.08 Amakaramu y’agatwe gateye bubiye; amakaramu afite agatwe

gakoze mu tuntu tworohereye n’andi makaramu agira agatwe kagizwe n’utwoya na za marikeri; amakaramu yongerwamo wino, ikaramu zikwikiye mo ipurimi bashyira mo wino (stylograph) n’andi makaramu atandukanye; amakaramu bafungura basunika cyangwa banyereza; ibifata amakaramu, ibifata amakaramu y’igiti n'ibindi nka byo; ibice (hakubiyemo ibifuniko byazo n’udufashi twazo dufata ku mufuka) by’ibicuruzwa bimaze kuvugwa, bindi bitari ibyo mu gice cya 96.09.

9608.10.00 -Amakaramu u 25%9608.20.00 -Amakaramu afite agatwe gakoze mu tuntu tworohereye n'andi

makaramu agira agatwe kagizwe n'utwoya na za marikeriu 25%

-Amakaramu yongerwamo wino, ikaramu zikwikiye mo ipurimi bashyira mo wino (stylograph) n’andi makaramu:

9608.31.00 --Amakaramu ya marikeri yo gushushanya u 25%

9608.39.00 --Ibindi u 25%

9608.40.00 -Amakaramu y'igiti afungurwa asunikwa cyangwa anyerezwa u 25%

9608.50.00 -Inyunge z’ibintu bibiri cyangwa byinshi byo mu gace kungirije kamaze kuvugwa

u 25%

9608.60.00 -Imiti yongerwa mu makaramu, harimo udutwe duteye bubiye na rezerivwari za wino

u 25%

Ibindi:

9608.91.00 --Udutwe tw’ikaramu twandika (pen nibs na nib points) u 0%

9608.99.00 --Ibindi kg 25%

96.09 Amakaramu y'igiti (andi atari amakaramu y'igiti yo mu gice cya 96.08), amakaramu y’amakureri bashushanyisha, intima z’amakaramu y’igiti, amakara ashushanya, ingwa zo kwandika cyangwa gushushanya n’ingwa z’abadozi.

9609.10.00 -Amakaramu y'igiti n’amakaramu y'amakureri bashushanyisha, afite intima zibumbiyeho igice cy’inyuma gikomeye

kg 25%

9609.20.00 -Intima z'amakaramu y'igiti, zirabura cyangwa z’amabara anyuranye kg 25%

9609.90.00 -Ibindi kg 25%

96.10 9610.00.00 Imbaho n'ibibaho byo kwandikaho, bifite aho kwandika cyangwa gushushanya, byaba bifite cyangwa bidafite ikizingiti.

kg 25%

96.11 9611.00.00 Kasha z'itariki, zo gufunga cyangwa zitanga nimero ku bintu, n'indi nkawo (hakubiyemo ibikoreshwa mu gusohora inyandiko ku mpapuro cyangwa utuntu twandika ku kintu tudakoresheje wino (embossing)), bigenewe gukora bifashwe mu ntoki; udukoni

Kg 25%

401

Icyiciro No.


Ijanisha

twandikishwa dukoreshwa intoki (composing sticks) n'ibice by'imashini zikora ibyo gucapa zifite mo bene utwo dukoni twandikishwa.

96.12 Imashini yandika cyangwa riba (ribbons) zikora nkayo, iteyemo wino cyangwa iteguye ukundi kuburyo ishushanya inyuguti ku kintu, yaba iri cyangwa itari ku bizingo (bobine) cyangwa kuri za karitushi; tampo za wino, zaba zirimo cyangwa zitarimo wino, ziri cyangwa zitari mu mikebe yabugenewe.

9612.10.00 -Riba (Ribbons) u 25%

9612.20.00 -Tampo za wino u 25%

96.13 Ibibiriti bikongeza isegereti (Cigarette lighters) n'ibindi bibiriti byaba bikoreshwa ingufu zisanzwe za mekanike cyangwa bikoresha amashanyarazi, n'ibice byabyo bindi bitari amabuye ntangabishashi n'intambi.

9613.10.00 -Ibibiriti bitwarwa mu mufuka, bikoresha gazi, bitongerwamo indi gazi u 25%9613.20.00 -Ibibiriti bitwarwa mu mufuka, bikoresha gazi, bishobora kongerwamo

indi gaziu 25%

9613.80.00 -Ibindi bibiriti u 25%

9613.90.00 -Ibice kg 25%

96.14 9614.00.00 Inkono z'itabi (hakubiyemo icyiciro kijyamo itabi) n'ibishyirwamo imizinge cyangwa isegereti, n’ibice nsimbura byabyo

u 25%

96.15 Ibisokozo, ibimeze nk’ibisokozo bifata umusatsi n'indi nkabyo; udufatamusatsi, udufatamusatsi tuzana amakerire, ibigudi n'indi nkabyo, bindi bitari ibivugwa mu gice 85.16, n’ibice nsimbura byabyo-Ibisokozo, ibimeze nk’ibisokozo bifata umusatsi n'indi nkawo :

9615.11.00 --Bikozwe muri kawucu (rubber) ikomeye cyangwa parasitike kg 25%

9615.19.00 --Ibindi kg 25%

9615.90.00 -Ibindi kg 25%

96.16 Utuntu dukwiza imibavu n'utundi tuntu tumisha dukoreshwa mu isukura, ibyo biba bikwikiyeho n'umitwe yabyo; utuntu tumisha puderi n’udutambaro tugenewe gusiga imiti irimbisha.

9616.10.00 -Utuntu dukwiza imibavu n'utundi tuntu tumisha dukoreshwa mu isukura, ibyo biba bikwikiyeho n'umitwe yabyo

kg 25%

9616.20.00 -Utuntu tumisha puderi n’udutambaro tugenewe gusiga imiti irimbisha cyangwa imiti yagenewe isukura

kg 25%

96.17 9617.00.00 Ibicupa bya teremusi n'ibindi bicupa bikikijwe n'icyiciro kirimo ubusa (vacuum), byuzuye n'ibice bibifunika; ibice nsimbura byabyo bindi bitari ibirahuri by'imbere.

kg 25%

96.18 9618.00.00 Amashusho amanikwaho imyenda y'abadozi n’andi mashusho, amashusho akoreshwa mu gutandika imyenda ahacururizwa imyenda.

kg 25%

402

Icyiciro CYA XXIIBIHANGANO BY'UBUGENI, IBYAKUSANYIJWE CYANGWA IBIMAZE IGIHE KIREKIRE CYANE

Umutwe wa 97Ibihangano by'ubugeni, ibyakusanyijwe cyangwa ibimaze igihe kirekire cyane


1. Uyu mutwe ntureba: (a) Tembure z'iposita cyangwa ibyapa byerekana ko wasoze, ibyangombwa bijyana n'iposita (impapuro ziriho tembure) cyangwa n'ibindi nkabyo, byo mu gice cya 49.07; (b) Ibyenda bya rido bikoreshwa mu imurikwa ry'imikino y'ikinamico, muri za sitidiyo cyangwa n'ahandi nk'aho, bikozwe mu cyenda gikomeye gisize irangi (icyiciro 59.07) keretse igihe bishobora gutondekwa mu gice cya 97.06; cyangwa (c) Ibirezi, kamere cyangwa byakozwe muntu abigizemo uruhare, cyangwa amabuye y'agaciro byuzuye cyangwa y'agaciro ku buryo butuzuye (icyiciro 71.01 kugeza kuri 71.03). 2. Ku mpamvu z'icyiciro cya 97.02, imvugo inyandiko n'ibishushanyo by'umwimerere byakozwe ku biti, no ku mabuye bivuga ibimenyetso byakozwe ku buryo butaziguye, mu babara y'umweru n'umukara cyangwa mu yandi mabara, by'ikintu kimwe cyangwa byinsi bishashe byose uko byakabaye byakozwe n'intoki n'umunyabugeni, hatitawe ku buryo yakoresheje cyangwa ku bikoresho yitabaje, ariko hadakubiyemo ikoreshwa ry'ingufu zisanzwe (mechanical) cyangwa uburyo bwo gufotora (photomechanical). 3. Icyiciro cya 97.03 ntikireba ibyerekeranye n'ibintu byakozwe mu bwinshi byiganye ibihangano by'ubugeni bisanzwe bimenyerewe muri rubanda bigamije kugurishwa, kabone n'iyo ibyo bintu byaba byarateguwe cyangwa byarakozwe n'abanyabugeni.4.(A) Hakurikijwe Igisobanuro cya 1 kugeza ku cya 3 haruguru, ibintu bikubiye muri uyu Mutwe bigomba gutondekwa muri uyu Mutwe maze ntibigire undi Mutwe bigaragaramo mur Itonde.(B) Icyiciro cya 97.06 ntikireba ibintu bivugwa mu bice byabanjirije uyu Mutwe.5. Amakadiri akikiza amashusho, ibishushanyo, ibishushanyo by'amakureri (pastels), amashusho agizwe n'andi yomekeranyijwe (collages) cyangwa cyangwa indi mitako nk'iyo yomekwa ku kintu, ibishushanyo bikorwa mu kintu, inyandiko cyangwa ibyandikwa mu mabuye bigomba gutondekwa n'ibyo bicuruzwa, bipfa kuba ari iby'ubwoko n'agaciro bisanzwe kuri bene ibyo bintu. Amakadiri atari ay’ubwoko cyangwa agaciro gasanzwe kuri bene ibyo bintu bivugwa muri iki gisobanuro bigomba gutondekwa ukwabyo.

Icyiciro No.


Ijanisha

97.01 Amashusho asize irangi, ashushanyije n'amashusho ashunyanyije n'amakaramu y'igiti y'amabara, byakozwe n'intoki, ibindi bitari ibishushanyo bivugwa mu cyiciro cya 49.06 n'ibindi bitatewe irangi cyangwa byatatswe n'intoki ahubwo byakorewe mu nganda; amashusho yo ku bitambara n'indi mitako iri mu makadiri.

9701.10.00 -Amashusho asize irangi, ashushanyije n'amashusho ashunyanyije n'amakereyo y'amabara

u 25%

9701.90.00 -Ibindi kg 25%

97.02 9702.00.00 Amashusho y'umwimerere yakaswe mu buso, amashusho yabaye impirime n'amashusho yabaye impirime bakoresheje uburyo bwa ritogarafi.

u 25%

97.03 9703.00.00 Ibibazanyo byo mu giti n’amashusho by’umwimerere, icyo byaba bikozwemo cyose.

u 25%

97.04 9704.00.00 Tembure z’iposita cyangwa ibyapa byerekana ko wasoze, kashe z'iposita, ibifuniko by’umunsi ubanza (first-day covers), ibyangombwa bijyana n'iposita (impapuro ziriho tembure ), n'ibindi nkabyo, byakozeho cyangwa bitarakora, bindi bitari ibivugwa mu gice cya 49.07

kg 25%

97.05 9705.00.00 Ibikusanyo n'ibintu byakusanyijwe byerekeranye n’inyamaswa, ibimera, amabuye y’agaciro, imiterere y’ibice by’umubiri, amateka,

kg 25%

403

Icyiciro No.


Ijanisha

ibikoresho byo mu bihe bya kera na kare, ibisigazwa by’ibinyabuzima bya kera na kare, isesengura ry’amoko nyabantu cyangwa amateka y’ibiceri n’imidari

97.06 9706.00.00 Ibikoresho by’agaciro bya kera (antiques) by’imyaka irenze ijana. kg 25%

404

Umutwe wa 98(Serivisi)

Umutwe wa 99(Bigenewe guzakoreshwa ku buryo bw’ihariye n'Ibihugu byashyize umukono kuri aya masezerano)

405

UMUGEREKA WA II

Ibicuruzwa bicibwa amahoro ahanitse

IcyiciroNo. No. Kode H.S Igisobanuro cy'uko ibicuruzwa biteye Ijanisha

04.01 Amata n'amavuta y'amata, bidafashe cyane cyangwa bitongewemo isukari cyangwa ikindi kintu cyose cyongera uburyohe.

0401.10.00 -Birimo ibinure, hakurikijwe uburemere, bitarengeje 1% 60%

0401.20.00 -Bifite ibinure, hakurikijwe uburemere, birengeje 1% ariko bitarengeje 6%

60%

0401.30.00 -Birimo ibinure, hakurikijwe uburemere, birengeje 6% 60%04.02 Amata n'amavuta y'amata, bifashe cyane cyangwa

byongewemo isukari cyangwa ikindi kintu cyose cyongera uburyohe.

0402.10.00 -Birimo ibinure, hakurikijwe uburemere, bitarengeje 1,5% 60%

-Mu ifu, utubuyenge cyangwa ibindi bintu bifashe, bifite ibinure, hashingiwe ku buremere, birengeje 1,5%: --Bitongewemo isukari cyangwa ikindi kintu cyongera uburyohe:

0402.21.10 ---Bigenewe abana bato by'umwihariko 60%0402.21.90 ---Ibindi 60%

-Ibindi0402.29.10 --Bigeneweabana bato by'umwihariko 60%

0402.29.90 ---Ibindi 60%-Ibindi:

--Bitongewemo isukari cyangwa ikindi kintu cyongera uburyohe:


--Ibindi


10.01 Ingano na mesilini.

1001.90.20 ---Ingano zikomeye cyane 35%

1001.90.90 ---Ibindi 35%

10.05 Ibigori.

1005.90.00 -Ibindi 50%10.06 Umuceri

1006.10.00 -Umuceri udatonoye

75% cyangwa $200/MT icyo

406


ari cyo cyose gisubye ikindi 1006.20.00 -Umuceri utonoye 75% cyangwa $200/MT icyo

ari cyo cyose gisubye ikindi

1006.30.00Warasewe ariko utanogeje cyangwa umuceri wasewe ukanozwa waba ari cyangwa utari ibihogo cyangwa ubengerana

75% cyangwa $200/MT icyo ari cyo cyose gisubye ikindi

1006.40.00 Umuceri ujanjaguye 75% cyangwa $200/MT icyo ari cyo cyose gisubye ikindi

11.01 1101.00.00 Ifarini y'ingano cyangwa ya mesirini 60%17.01 Isukari y'ibisheke cyangwa ya beterave na sakaroze

y'inkorano, itari amazi.

-Isukari y'umwimerere itarimo ibintu byongera uburyohe cyangwa bihindura ibara: --Isukari y'ibisheke:

1701.11.10 ---Isukari isa n'ibihogo 35%

1701.11.90 ---Ibindi 100 % cyangwa $ 200/MT icyo ari cyo cyose gisubye ikindi

--Isukari ya beterave:1701.12.10 ---Isukari isa n'ibihogo 35%1701.12.90 ---Ibindi 100 % cyangwa $ 200/MT

icyo ari cyo cyose gisubye ikindi

-Ibindi: 1701.91.00 --Irimo ibintu byongera icyanga cyangwa ibiyiha ibara 100 % cyangwa $ 200/MT

icyo ari cyo cyose gisubye ikindi

--Ibindi:

1701.99.10 ---Isukari igenewe gukoreshwa mu nganda

100 % cyangwa $ 200/MT icyo ari cyo cyose gisubye ikindi

1701.99.90 ---Ibindi

100 % cyangwa $ 200/MT icyo ari cyo cyose gisubye ikindi

24.02 Itabi ry'umuzinge, ibigoma n'amasigara byose bikomoka ku itabi n'ibirisimbura.

2402.20.10 ---Bifite uburebure butarenze mm 72 hakubiyemo agatwe kayungurura

35%

24.03 Irindi tabi ryaciye mu nganda n'ibirisimbura; itabi “ryatunganijwe” cyangwa “ryasubiwemo”; ibyakamuwe mu itabi n'umushongi waryo.

2403.10.00 -Ibindi 35%

25.23 Sima igizwe n’ibumba n’ishwagara, sima ishongeshejwe, sima y’inkamba n’izindi sima z’amazi, zaba zaratewe cyangwa zitaratewe amabara, cyangwa zikoze ibibumbe.

407


2523.29.00 --Ibindi * 55%

36.05 3605.00.00 Imyambi y'ibibiriti, bitari ibyo mu rwego rw'intambi ivugwa mu cyiciro cya 36.04.

50%

52.08 Ibitambaro biboshye mu ipamba, birimo 85% cyangwa birenga by'ipamba, hashingiwe ku buremere, bitarengeje g200 /m2.

5208.51.10 ---Ikanga, igikoyi n'igitenge 50%


52.09 Ibitambaro biboshye mu ipamba, birimo 85% cyangwa birenga by'ipamba, hashingiwe ku buremere, birengeje g200 /m².


52.11 Ibitambaro biboshye mu ipamba, birimo ipamba itageze kuri 85 % hashingiwe ku buremere, akenshi iba ivanze gusa n'ubudodo bukorwa n'abantu, birengeje 200 g/m².**


52.12 Ibindi bitambaro biboshye mu ipamba.**


5212.25.10 --Ikanga, igikoyi n'igitenge 50%

55.13 Ibitambaro biboshye mu budodo bw'ubukorana, bikaba birimo, hashingiwe ku buremere bwabwo, hasi ya 85% y'ubwo buhiha, hakaba havanzemo ipamba ku buryo bwiganje cyangwa havanzemo ipamba gusa, bitarengeje 170 g/m².**

5513.41.10 Ikanga, igikoyi n'igitenge 50%

55.14 Ibitambaro biboshye mu budodo bw'ubukorano, bikaba birimo, hashingiwe ku buremere bwabwo, hasi ya 85%, hakaba havanzemo ipamba ku buryo bwiganje cyangwa havanzemo ipamba gusa, birengeje 170 g/m².**


62.11 Ibyenda bambara mu masiganwa, imyenda bambara bakina siki n'imyenda yo kogana; indi myenda **


6211.49.10 --- Ikanga, igikoyi n'igitenge 50%I

63.02 Amashuka, ibitambaro byo ku meza, ibitambaro byo kwihanaguza n'ibitambaro bikoreshwa mu gikoni.**

408


Ubundi bwoko bw'amashuka adozwe cyangwa aboshye-Ubundi bwoko bw'amashuka ashushanyijeho: :

6302.21.00 --By'ipamba 50%

-Ubundi bwoko bw'amashuka:

6302.31.00 --By'ipamba 50%-Ubundi bwoko bw'amashuka:

6302.51.00 --By'ipamba 50%

-Ibindi:

6302.91.00 --By'ipamba 50%63.05 Imifuka n'ibikapu, by'ubwoko bukoreshwa mu kubika

ibicuruzwa.45% cyangwa amasenti 45 y’amadorari ku mufuka, icyo ari cyo cyose gisubye ikindi

6305.10.00 -Bikozwe mu budodo bwa jute cyangwa ubundi budodo bugufi bukorwamo imyenda buvugwa mu cyiciro cya 53.03

63.09 6309.00.00 Imyenda n'ibindi bintu byambawe 45% cyangwa amadorari 0.30/kg icyo ari cyo cyose gisubye ikindi

83.09 Imifuniko n'ibipfundikira (harimo imifuniko y'amacupa nk'aya fanta, imifuniko y'amacupa nk'aya divayi, imifuniko basukisha), ibipfundikizo by'amacupa anyuranye, ibipfundikizo bifite za firiyeri, ibifyundiko byomekwa ku bintu bifunga, ibintu bafatisha ku bindi bintu bifunga n'ibindi bikoreshwa mu gufunga ibinti bikozwe mu butare bw'ibanze

8309.10.00 -Imifuniko y'amacupa 40%85.06 Amabuye ya radiyo na bateri z'ibanze

8506.10.00 -arimo diyogiside ya manganeze 35%

8506.30.00 -arimo ogiside ya Merikire 35%

8506.40.00 - arimo ogiside y'ubutare 35%

8506.50.00 - arimo ritiyumu 35%

8506.60.00 -arimo zenke y'umwuka 35%

8506.80.00 -andi mabuye ya radiyo na za bateri z'ibanze 35%

• *Ibipimo by'amahoro bikurikizwa bigabanya 5% ngarukamwaka kuri 55% mu 2005 kugeza kuri 50% mu 2006 kugeza kuri 45% mu 2007 kugeza kuri 40% mu 2008 no kugeza kuri 35% mu 2009. • ** Ibipimo ku ijana by'amahoro bigomba kuvugururwa mu gihe cy'imyaka itatu

409

Documents

EAC COMMON EXTERNAL TARIFF - 2007-Kinyarwanda Vesrion.doc