Harmonised Tariff of the HM Customs Gibraltar

Chapter 98

HeadingArticle Description
98CHAPTER 98 - SPECIAL CLASSIFICATION PROVISIONS - NON-COMMERCIAL
9822Alcoholic beverages
982202**00-**-00Aerated drinks with total sugar content above 5g per 100 millilitres
9822021000-10-00Aerated drinks with total sugar content above 5g per 100 millilitres
9822030000-00-00Beer
982204**00-**-00Sparkling wine
9822041000-10-00Sparkling wine
9822042*00-2*-00Still wine
9822042100-21-00Still wine
9822060000-00-00Cider, perry, mead
982208**00-**-00Spirits, liquers and other spirituous beverages, having an alcoholic strength by volume not exceeding 15% vol
9822081000-10-00Spirits, liquers and other spirituous beverages, having an alcoholic strength by volume not exceeding 15% vol
9822089*00-9*-00Bourbon and American Whisky
9822089100-91-00Bourbon and American Whisky
9822089900-99-00Spirits, liquers and other spirituous beverages, having an alcoholic strength by volume exceeding 15% vol
9824Tobacco and manufactured tobacco substitutes
982402**00-**-00Cigars, cheroots and cigarillos, containing tobacco
9824021000-10-00Cigars, cheroots and cigarillos, containing tobacco
9824022000-20-00Cigarettes containing tobacco
9824031*00-1*-00Water-pipe tobacco specified in subheading note 1 to chapter 24
9824031100-11-00Water-pipe tobacco specified in subheading note 1 to chapter 24
9824031200-12-00Smokeless, heated tobacco products
9824039000-90-00Other manufactured tobacco
982404**00-**-00Cartridges and refills, filled, for electronic cigarettes, preparations for use in cartridges and refills for electronic cigarettes
9824041000-10-00Cartridges and refills, filled, for electronic cigarettes, preparations for use in cartridges and refills for electronic cigarettes
9833Perfumery, cosmetic or toilet preparations
9833000000-00-00Perfumery, cosmetic or toilet preparations
9839Single use carrier bags not made from recycled materials
9839100000-00-00Single use carrier bags not made from recycled materials
9839200000-00-00Single use bio-degradable carrier bags made from recycled materials
9839900000-00-00Disposable Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics (incl. drinking straws, cutlery etc.)
9848Stationery
9848000000-00-00Stationery
9849Documents, Newspapers, journals and periodicals
984902**00-**-00Documents, Newspapers, journals and periodicals
9849029000-90-00Documents, Newspapers, journals and periodicals
9862Clothing
9862000000-00-00Clothing
9864Footwear
9864000000-00-00Footwear
9868Articles of stone, plaster, cement, ceramic and other building materials
9868000000-00-00Articles of stone, plaster, cement, ceramic and other building materials
9871Jewellery
9871000000-00-00Jewellery
9871030000-00-00Unworked precious stones
9880Electrical and electronic equipment (WEEE)
9880110000-00-00Large household appliances
9880120000-00-00Small household items
988013**00-**-00IT equipment
9880131000-10-00IT equipment
9880139Telecommunications equipment
9880139*00-9*-00Telephones for cellular networks or for other wireless networks
9880139100-91-00Telephones for cellular networks or for other wireless networks
9880139900-99-00Other telecommunication equipment
9880140000-00-00Consumer equipment
9880150000-00-00Lighting equipment
9880160000-00-00Electrical and electronic tools
988017**00-**-00Toys
9880171000-10-00Toys
9880179000-90-00Leisure, sports, gym and fitness equipment
9880180000-00-00Medical devices
9880190000-00-00Monitoring and control instruments
9880200000-00-00Automatic dispensers
9880210000-00-00Batteries
9887Parts and accessories of motor vehicles
9887080000-00-00Parts and accessories of motor vehicles
9891Watches
9891000000-00-00Watches
9892Bicycle accessories and spare parts
9892000000-00-00Bicycle accessories and spare parts
9894Furniture
9894000000-00-00Furniture
9897Works of art, collectors' pieces
9897000000-00-00Works of art, collectors' pieces
9898Goods acquired abroad by a traveller for personal or household use, other than goods of heading 9822, 9824, 9833, 9868 or 9880
9898100000-00-00Goods which, if classified in accordance with the provisions of Chapter 1 to 97, would be subject to a rate of customs duty of 12%
9898200000-00-00Goods which, if classified in accordance with the provisions of Chapter 1 to 97, would be subject to a rate of customs duty of 3%
9898300000-00-00Goods which, if classified in accordance with the provisions of Chapter 1 to 97, would be subject to a rate of customs duty of 24%
9898400000-00-00Goods which, if classified in accordance with the provisions of Chapter 1 to 97, would be subject to a rate of customs duty of 10%
9898900000-00-00Goods which, if classified in accordance with the provisions of Chapter 1 to 97, would be subject to a rate of customs duty of 6%