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| VAT & SD ACT-2012 Amendment | 
VAT & SD ACT-2012 Amendments ACT No. 47 of 2012
Products eligible for supplementary duty at the import stage:
| Heading | H.S Code | Description of Goods | % SD Rate | 
| 02.01,02.02,02.04 | ALL H.S Code | Meat of bovine animals, sheeps or goats,fresh or chilled or frozen. | 10% | 
| 03.06 | 0306.16.00 &17.00 | Himayat the shrimp | 20% | 
| 03.04 | 0304.41.10 & .90 | Pacific salmon | 10% | 
| 
 | 0303.13.10 & .90 | Atlantic salmon (Salmo salar) and | 10% | 
| 
 | 0303.19.10 & .90 | Other fish | 10% | 
| 
 | 0302.31.10 & .90 | Albacore or longfinned tunas | 10% | 
| 
 | 0302.32.10 & .90 | Yellowfin tunas | 10% | 
| 
 | 0302.34.10 & .90 | Bigeye tunas | 10% | 
| 
 | 0302.35.10 & .90 | Atlantic and Pacific bluefin tuna | 10% | 
| 
 | 0302.36.10 & .90 | Southem bluefin tunas | 10% | 
| 
 | 030.39.10 & .90 | Other tunas | 10% | 
| 
 | 0302.99.10 & .90 | heads, tails, maws and other edible fish offa | 10% | 
| 03.03 | 0303.11.10 & .90 | Sockeye salmon | 10% | 
| 03.03 | 0303.12.10 & .90 | Other Pacific salmon | 10% | 
| 04.06 | All H.S.Code | Cheese and Curd | 20% | 
| 07.02 | All H.S.Code | Cold tomato | 20% | 
| 07.06 | 0706.10.10 | Carrots And Turnips, Fresh Or Chilled,Wrapped/Canned upto 2.5 kg | 20% | 
| 07.06 | 0706.10.90 | Carrots And Turnips, Fresh Or Chilled, in bulk | 20% | 
| 07.09 | All H.S.Code | Other vegetables, fresh or chilled. | 20% | 
| 
 | 
 |  | 20% | 
| 08.02 | 0802.80.10 & .90 | Areca Nut | 45% | 
| 08.02 | 0802.91.10 &0802.92.10 | Pine nuts | 45% | 
| 
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 | Fresh betel nut | 45% | 
| 
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 | Fresh or dry mango | 30% | 
| 
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 | Fresh or dried oranges and lemons | 30% | 
| 
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 | Fresh or dry grapes | 30% | 
| 
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 | Melons (including watermelons) and | 30% | 
| 
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 | Fresh or dried apples and pears | 30% | 
| 
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 | pricots, cherries, peaches (including | 30% | 
| 
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 | Another fresh fruits | 30% | 
| 
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 | Coffee; coffee husks and skins; coffeesubstitutes containing coffee in any proportion (Wrapped or canned upto 2.5kg | 20% | 
| 
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 | Green tea | 20% | 
| 
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 | Black tea (farmented) and partlyfarmented tea, in immediate packings of acontent not exceeding 3 kg | 20% | 
| 
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 | Other black tea (farmented) and otherpartly farmented tea | 20% | 
| 
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 | Goal Moriz | 20% | 
| 
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 | cinnamon | 20% | 
| 
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 | cloves | 20% | 
| 
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 | Ellas | 20% | 
| 
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 | cumin | 20% | 
| 
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 | Refined coconut oil | 30% | 
| 
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 | Dextrose anhydrous/monohydrate BP/USPPyrogen free imported under blocklist | 20% | 
| 
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 | Liquid glucose | 20% | 
| 
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 | Other glucose and glucose syrup | 
 | 
| 
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 | Glucose and glucose syrup, containing inthe dry state at least 20% but less than 50%by weight of fructose, excluding invertsugar | 20% | 
| 
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 | Sugar confectionery (including white | 45% | 
| 
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 | Sugar confectionery (including white | 45% | 
| 
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 | Mixes and dough’s for the preparation ofbakers' wares of heading 19.05 | 20% | 
| 
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 | Pasta, whether or not cooked or stuffed or otherwise prepared; couscous | 20% | 
| 
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 | Prepared foods obtained by the swelling orroasting of cereals or cereal products; alltypes of cereals | 20% | 
| 
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 | Sweet biscuits | 45% | 
| 
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 | Waffles and wafers | 45% | 
| 
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 | Rusks, toasted bread and similar toasted products | 45% | 
| 
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 | Other | 45% | 
| 
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 | Potato chips | 45% | 
| 
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 | Fruit, nuts and other edible parts of | 20% | 
| 
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 | fruit juice | 30% | 
| 
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 | Extracts, essences and concentrates, ofcoffee, tea or mate andpreparations | 20% | 
| 
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 | Ice cream and other edible ice, whether ornot containing cocoa | 20% | 
| 
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 | Stabilizer for milk | 10% | 
| 
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 | Creamer in bulk | 20% | 
| 
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 | Food supplement | 20% | 
| 
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 | Waters, including natural or artificial | 20% | 
| 
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 | Waters, including mineral waters and | 100% | 
| 
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 | Non-alcoholic beer | 100% | 
| 
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 | Another Beer | 100% | 
| 
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 | Fresh grape wine | 350% | 
| 
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 | Undenatured ethyl alcohol of an alcoholicstrength by volume of less than 80%volume, spirits, liquors and otherspirituous beverages | 350% | 
| 
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 | Un manufactured Tobacco, Tobacco refuse | 100% | 
| 
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 | cigarettes make by tamak | 350% | 
| 
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 | Pure sodium chloride BP/USP pyrogen | 20% | 
| 
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 | Rock salt, bhit lobon | 20% | 
| 
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 | Denatured salt (coloured) | 20% | 
| 
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 | Merely cut, by sawing or otherwise,intoblocks or slabs of a rectangular (includingsquare) shape | 45% | 
| 
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 | Ecsussine and other calcareous | 45% | 
| 
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 | Pebbles, gravel, broken or crushed stone | 30% | 
| 
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 | Other Pebbles, gravel, broken or crushed stone | 30% | 
| 
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 | Boulder Lime stone | 10% | 
| 
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 | Other stone | 30% | 
| 
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 | Disodium sulphate | 20% | 
| 
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 | Sodium sulphates | 20% | 
| 
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 | Sodium salt of palmitic acid (soap | 20% | 
| 
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 | So Gondi Purifying Water | 30% | 
| 
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 | Personal deodorants and antiperspirants | 30% | 
| 
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 | Preparations put up for retail sale | 30% | 
| 
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 | Detergent | 30% | 
| 
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 | Polishes, creams and similar preparations for footwear or leathe | 20% | 
| 
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 | Explosive powder | 30% | 
| 
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 | Mosquito coil; aerosol; mosquito repellent | 20% | 
| 
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 | Chlorinated parafin wax | 10% | 
| 
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 | Floor coverings and mats | 20% | 
| 
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 | Statuettes and other ornamental articles | 20% | 
| 
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 | Floor coverings and mats | 20% | 
| 
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 | Belts and bandoliers | 20% | 
| 
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 | Particle board | 20% | 
| 
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 | Wooden Beads | 20% | 
| 
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 | Toilet paper, tissue paper,Napkin | 20% | 
| 
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 | Cartons, boxes and cases, of corrugatedpaper and paperboard | 10% | 
| 
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 | Paper Cup, Plate, Bowl | 20% | 
| 
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 | Surface coloured or printed paper or paperboard | 20% | 
| 
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 | Printed Books, Brochures, leaflets, similarprinted matter in single sheets, wheather ornot folded | 20% | 
| 
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 | Printed or illustrated postcards; printedcards bearing personal greetings,messagesorannouncements, wheather or notillustrated, with or without envelopes ortrimmings | 20% | 
| 
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 | Calenders of any kind, printed, including calender blocks | 20% | 
| 
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 | Woven fabrics of silk or of silk waste. | 40% | 
| 
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 | Oven Fabrics | 10% | 
| 
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 | Metalized round yarn | 20% | 
| 
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 | Woven pile fabrics and chenille fabrics,other than fabrics of heading 58.02 or58.06. | 10% | 
| 
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 | Tulles and other net fabrics, not includingwoven, knitted or crocheted fabrics; lace inthe piece, in strips or in motifs, other thanfabrics of headings 60.02 to 60.06. | 10% | 
| 
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 | Other textile fabrics, impregnated, coated,covered or laminated with polyvinylchlorid | 10% | 
| 
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 | Other textile fabrics, impregnated, coated,covered or laminated with polyurethane | 20% | 
| 
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 | Other textile fabrics with polyurethane | 20% | 
| 
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 | Men's or boys' shirts, knitted or crochetedOf other textile material | 40% | 
| 
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 | Men's or boys' underpants, briefs of other textile material | 40% | 
| 
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 | Jerseys, pullovers, cardigans, waistcoatsand similar articles, knitted or crocheted ofother textile materials | 40% | 
| 
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 | stockings,socks and other hosiery of othertextile materials | 40% | 
| 
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 | Men's or boys Jackets and blazers of other textile materials | 40% | 
| 
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 | Men's or boys Trousers, bib and braceoveralls, breeches and shorts of syntheticfibres | 40% | 
| 
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 | Men's or boys Trousers, bib and braceoveralls, breeches and shorts of othertextile material | 40% | 
| 
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 | Women's or girls' ensembles | 40% | 
Under constructing............
