Regarding Rules for Clearance for Goods from Customs Dry Port, Sost
发布12-24
生效12-24
摘要总结AI 辅助解读
巴基斯坦联邦收入委员会（FBR）发布SRO 2488(I)/2025，规定在吉尔吉特-巴尔蒂斯坦（GB）地区Sost海关干港进口特定农产品、食品及牲畜时，可豁免销售税、所得税和联邦消费税。享受该优惠需满足严格条件：进口商必须为GB户籍居民独资拥有，且每票货物需经GB政府在线授权。年度免税总额上限为40亿卢比，超出部分或货物流出GB地区将恢复征税。该规则自2025年12月24日起立即生效。
巴基斯坦 FBR 海关法规 SRO 2488(I)/2025（2025-12-24）
| GOVERNMENT OF PAKISTAN | ||
|---|---|---|
| (REVENUE DIVISION) | ||
| FEDERAL BOARD OF REVENUE | ||
| ***** | ||
| Islamabad, the 24th December, 2025. | ||
| NOTIFICATION | ||
| S.R.O. 2488 (I)/2025.- The following draft of rules which the Federal Board of Revenue | ||
| proposes to make in exercise of powers conferred under section 219 of the Customs Act, 1969 (IV | ||
| of 1969), section 50 of the Sales Tax Act, 1990 (VII of 1990), section 40 of the Federal Excise | ||
| Act, 2005 and section 237 of the Income Tax Ordinance, 2001 (XLIX of 2001), which are hereby | ||
| published for information of all persons likely to be affected thereby and, as required by sub- | ||
| section (3A) of the section 219 of the Customs Act, 1969 (IV of 1969), notice is hereby given that | ||
| objections or suggestions thereon, if any, may be sent within three days of publications of the draft | ||
| rules in the official Gazette, for consideration of the Board. Any objection or suggestion which | ||
| may be received from any person, before the expiry of the aforesaid period, shall be taken into | ||
| consideration by the Federal Board of Revenue. | ||
| Draft Notification | ||
| 1. Short title, commencement and application.— (1) These rules shall be called the | ||
| clearance of goods from Customs Dry port at Sost. | ||
| (2) These rules shall come into force at once. | ||
| (3) These rules shall apply for clearance of goods from Customs Dry port at Sost. | ||
| 2. Procedure for clearance of goods from Customs Dry port Sost.— (1) The | ||
| following special procedure shall be implemented for clearance of goods from Customs Dry Port | ||
| Sost subject to the following terms and conditions, namely:- | ||
| (a) the goods are imported through Silk-Route Dry Port, Sost and classified | ||
| under the PCT Codes as specified in the Table to this notification; | ||
| (b) the sales tax, income tax and federal excise duty payable on imports | ||
| covered under this notification shall not be levied provided that,- | ||
| (i) consignment wise authorization is issued on-line in | ||
| Customs Computerized Clearance system by the duly notified | ||
| authority of the Government of Gilgit-Baltistan in the | ||
| format as provided in the said system; | ||
| (ii) the importing firms and companies are solely owned by the | ||
| persons who hold domicile of Gilgit-Baltistan; and | ||
| (iii) the cumulative amounts of sales tax, income tax and federal excise | ||
| duty as chargeable under the Sales Tax, 1990 (VII of 1990), | ||
| Income Tax Ordinance, 2001 and Federal Excise Act, 2005 shall | ||
| not exceed the limit of four billion rupees (Rs. 4 billion) in a fiscal | ||
| year, as calculated in the Customs Computerized Clearance | ||
| System. | ||
| (2) The benefit of non-levy of sales tax, income tax and federal excise duty | ||
| shall be extended by the Collector of Customs on First Come First Serve basis within the approved | ||
| quota limit, however, goods imported for consumption within Gilgit-Baltistan region beyond the | ||
| allocated quota shall be subject to levy of sales tax, income tax and federal excise duty. | ||
| (3) The Gilgit-Baltistan government shall ensure that all the goods imported | ||
| under this notification are exclusively used within the territory of Gilgit-Baltistan. | ||
| (4) In case Customs operations are disrupted through protests and road | ||
| blockade, the Collector of Customs, Gilgit-Baltistan, upon consultation with the government of | ||
| Gilgit-Baltistan, shall have the authority to suspend non-levy of sales tax, income tax and federal | ||
| excise duty under this notification. | ||
| (5) The Collector of Customs, Gilgit-Baltistan, shall have the authority to | ||
| disallow the non-levy of sales tax, income tax and federal excise duty in any individual case where; | ||
| (a) mis-declaration is detected at a scale that warrants institution of | ||
| contravention case under Customs Act, 1969; and | ||
| (b) the goods cleared under this notification are taken out of Gilgit- | ||
| Baltistan’s territorial jurisdiction. | ||
| (6) The Chief Collector of Customs (Enforcement) shall take appropriate | ||
| measures to ensure that goods cleared under this notification are not taken out of Gilgit- | ||
| Baltsitan. | ||
| (7) The listed PCT Codes in the Table below shall be subject to periodical | ||
| review and adjustment by the Board. | ||
| (8) Special procedure shall also be devised by the Board to effectively identify, | ||
| track and clear goods which are imported via Sost for rest of the country from the goods | ||
| cleared under this notification. | ||
| (9) All the relevant provision of the Imports and Exports (Control) Act, 1950 | ||
| (XXXIX of 1950), Import Policy Order and Customs Act, 1969 (IV of 1969) shall apply to | ||
| all the goods imported through the Sost Dry Port, whether those are for consumption in GB | ||
| or the rest of the country. | ||
| TABLE | ||
| Sr. No. | PCTs | Description |
| 1 | 0102.2110 | - - - Bulls |
| 2 | 0102.2120 | - - - Cows |
| 3 | 0102.2130 | - - - Oxen |
| 4 | 0102.2190 | - - - Other |
| 5 | 0102.2910 | - - - Bulls |
| 6 | 0102.2920 | - - - Cows |
| 7 | 0102.2930 | - - - Oxen |
| 8 | 0102.2990 | - - - Other |
| 9 | 0102.3100 | - Buffalo: |
| 10 | 0102.3900 | Others |
| 11 | 0102.9000 | - Other |
| 12 | 0401.2000 |
exceeding 6 % |
| 13 | 0401.4000 |
|---|
exceeding 10% |
| 14 | 0402.1000 |
|---|
by weight, not exceeding 1.5 % |
| 15 | 0402.2100 | - - Not containing added sugar or other sweetening matter |
|---|---|---|
| 16 | 0402.2900 | - - Other |
| 17 | 0402.9100 | - - Not containing added sugar or other sweetening matter |
| 18 | 0402.9900 | - - Other |
| 19 | 0403.2000 | - Yogurt |
| 20 | 0403.9000 | - Other |
| 21 | 0404.1010 | - - - Whey powder |
| 22 | 0404.1090 | - - - Other |
| 23 | 0404.9000 | - Other |
| 24 | 0405.9000 | -Other |
| 25 | 0406.1020 | - - - Curd |
| 26 | 0406.1090 | - - - Other |
| 27 | 0406.2000 | - Grated or powdered cheese, of all kinds |
| 28 | 0407.2100 | - - Of fowls of the species Gallus domesticus (chicken) |
| 29 | 0407.2900 | - - Other |
| 30 | 0408.1100 | - - Dried |
| 31 | 0408.1900 | - - Other |
| 32 | 0408.9100 | - - Dried |
| 33 | 0408.9900 | - - Other |
| 34 | 0409.0000 | Natural honey. |
| 35 | 0410.9000 | - Other |
| 36 | 0601.1010 | - - - Bulbs |
| 37 | 0601.1090 | - - - Other |
| 38 | 0601.2000 |
growth or in flower; chicory plants and roots |
| 39 | 0602.1000 | - Unrooted cuttings and slips |
|---|---|---|
| 40 | 0602.2000 |
bear edible fruits or nuts |
| 41 | 0602.3000 | - Rhododendrons and azaleas, grafted or not |
|---|---|---|
| 42 | 0602.4000 | - Roses, grafted or not |
| 43 | 0602.9010 | - - - Mushroom spawn |
| 44 | 0602.9090 | - - - Other |
| 45 | 0603.1100 | - - Roses |
| 46 | 0603.1200 | - - Carnations |
| 47 | 0603.1300 | - - Orchids |
| 48 | 0603.1400 | - - Chrysanthemums |
| 49 | 0603.1500 | - - Lilies (Lilium app.) |
| 50 | 0603.1900 | - - Other |
| 51 | 0604.2000 | - Fresh |
| 52 | 0604.9000 | - Other |
| 53 | 0702.0000 | Tomatoes, fresh or chilled. |
| 54 | 0703.1000 | - Onions and shallots |
| 55 | 0703.2000 | - Garlic |
| 56 | 0703.9000 | - Leeks and other alliaceous vegetables |
| 57 | 0704.1000 | - Cauliflowers and broccoli |
| 58 | 0704.2000 | - Brussels sprouts |
| 59 | 0704.9000 | - Other |
| 60 | 0705.1100 | - - Cabbage lettuce (head lettuce) |
| 61 | 0705.1900 | - - Other |
| 62 | 0705.2100 | - - Witloof chicory (Cichorium intybus var.foliosum ) |
| 63 | 0705.2900 | - - Other |
| 64 | 0706.1000 | -Carrots and turnips |
| 65 | 0706.9000 | -Other |
| 66 | 0707.0000 | Cucumbers and gherkins fresh or chilled. |
| 67 | 0708.1000 | -Peas (Pisum sativum) |
| 68 | 0708.2000 | -Beans (Vigna spp., Phaseolus spp.) |
| 69 | 0708.9000 | -Other leguminous vegetables |
| 70 | 0709.2000 | -Asparagus |
| 71 | 0709.3000 | -Aubergines (egg-plants) |
| 72 | 0709.4000 | -Celery other than celeriac |
| 73 | 0709.5100 | - - Mushrooms of the genus Agaricus |
| 74 | 0709.7000 |
(garden spinach) |
| 75 | 0709.9100 | - - Globe artichokes |
|---|---|---|
| 76 | 0709.9200 | - - Olives |
| 77 | 0709.9300 | - - Pumpkins, squash and gourds (Cucurbita spp.) |
| 78 | 0709.9900 | - - Other |
| 79 | 0710.1000 | - Potatoes |
| 80 | 0710.2100 | - - Peas (Pisum sativum ) |
| 81 | 0710.2200 | - - Beans (Vigna spp., Phaseolus spp. ) |
| 82 | 0710.2900 | - - Other |
| 83 | 0710.3000 |
(garden spinach) |
| 84 | 0710.4000 | - Sweet corn |
|---|---|---|
| 85 | 0710.8000 | - Other vegetables |
| 86 | 0710.9000 | - Mixtures of vegetables |
| 87 | 0711.2000 | - Olives |
| 88 | 0711.4000 | - Cucumbers and gherkins |
| 89 | 0711.5100 | - - Mushrooms of the genus Agaricus |
| 90 | 0711.5900 | - - Other |
| 91 | 0711.9000 | - Other vegetables; mixtures of vegetables |
| 92 | 0712.2000 | -Onions |
| 93 | 0712.2000 | - Onions |
| 94 | 0712.3100 | - - Mushrooms of the genus Agaricus |
| 95 | 0712.3200 | - - Wood ears (Aurcularia spp .) |
| 96 | 0712.3300 | - - Jelly fungi (Tremella spp. ) |
| 97 | 0712.3400 | - - Shiitake (Lentinus edodes ) |
| 98 | 0712.3900 | - - Other |
| 99 | 0713.2010 | - - - Grams (dry whole) |
| 100 | 0713.2020 | - - - Grams split |
| 101 | 0713.3100 |
radiata (L.)Wilczek |
| 102 | 0713.3200 | - - Small red (Adzuki) beans (Phaseolus or vigna angularis ) |
|---|---|---|
| 103 | 0713.3300 |
vulgaris ) |
| 104 | 0713.3400 |
|---|
subterranea) |
| 105 | 0713.3500 | - - Cow peas (Vigna unguiculata) |
|---|---|---|
| 106 | 0713.3910 | - - - Green beans (dry whole) |
| 107 | 0713.3920 | - - - Green beans (split) |
| 108 | 0713.3990 | - - - Other |
| 109 | 0713.4010 | - - - Dry whole |
| 110 | 0713.5000 |
beans(Vicia faba var. equina, Vicia faba var.minor ) |
| 111 | 0713.9010 | - - - Black matpe (dry whole) |
|---|---|---|
| 112 | 0713.9020 | - - - Mash dry whole |
| 113 | 0713.9030 | - - - Mash split or washed |
| 114 | 0713.9090 | - - - Other |
| 115 | 0714.1000 | - Manioc (cassava) |
| 116 | 0714.2000 | - Sweet potatoes |
| 117 | 0714.9000 | -Other |
| 118 | 0801.1100 | Coconut - Desiccated |
| 119 | 0801.1200 | - - In the inner shell (endocarp) |
| 120 | 0801.1990 | - - - Other |
| 121 | 0801.2100 | Brazil Nuts - In shell |
| 122 | 0801.2200 | - - Shelled |
| 123 | 0801.3100 | Cashew Nuts - In shell |
| 124 | 0801.3200 | - - Shelled |
| 125 | 0802.1100 | Almonds - In shell |
| 126 | 0802.1200 | - - Shelled |
| 127 | 0802.2100 | Hazelnuts or Filberts - In shell |
| 128 | 0802.2200 | - - Shelled |
| 129 | 0802.3100 | Walnuts - In shell |
| 130 | 0802.3200 | - - Shelled |
| 131 | 0802.4100 | Chestnuts - In shell |
| 132 | 0803.1000 | Bananas - Plantains |
| 133 | 0803.9000 | - Other |
| 134 | 0804.1010 | Dates - Fresh |
| 135 | 0804.1020 | - - - Dried |
| 136 | 0804.2000 | - Figs |
| 137 | 0804.4000 | - Avocados |
| 138 | 0804.5010 | - - - Guavas |
| 139 | 0804.5020 | - - - Mangoes |
| 140 | 0804.5030 | - - - Mangosteens |
| 141 | 0804.5040 | - - - Frozen mango |
| 142 | 0804.5050 | - - - Mango pulp |
| 143 | 0804.5090 | - - - Other |
| 144 | 0805.1000 | - Oranges |
| 145 | 0805.2100 | - - Mandarins (including tangerines and satsumas) |
| 146 | 0805.2200 | - - Clementines |
| 147 | 0805.2910 | - - - Kino (fresh) |
| 148 | 0805.2990 | - - - Other |
| 149 | 0805.4000 | - Grapefruit and pomelos |
| 150 | 0805.5000 |
aurantifolia,Citrus latifolia ) |
| 151 | 0805.9000 | - Other |
|---|---|---|
| 152 | 0806.1000 | -Fresh |
| 153 | 0806.2000 | -Dried |
| 154 | 0807.1100 | - - Watermelons |
| 155 | 0807.1900 | - - Other |
| 156 | 0807.2000 | -Papaws (papayas) |
| 157 | 0808.1000 | -Apples |
| 158 | 0808.3000 | -Pears and quinces |
| 159 | 0809.2100 | - - Sour cherries (Prunus cerasus) |
| 160 | 0809.2900 | - - Other |
| 161 | 0809.3000 | - Peaches, including nectarines |
| 162 | 0809.4000 | - Plums and sloes |
| 163 | 0810.1000 | - Strawberries |
| 164 | 0810.2000 | - Raspberries, blackberries, mulberries and loganberries |
| 165 | 0810.3000 | - Black, white or red currants and gooseberries |
| 166 | 0810.4000 |
Vaccinium |
| 167 | 0810.5000 | - Kiwifruit |
|---|---|---|
| 168 | 0810.6000 | - Durians |
| 169 | 0810.7000 | - Persimmons |
| 170 | 0810.9010 | - - - Pomegranates |
| 171 | 0810.9090 | - - - Other |
| 172 | 0811.1000 | -Strawberries |
| 173 | 0812.1000 | -Cherries |
| 174 | 0812.9000 | -Other |
| 175 | 0813.1000 | - Apricots |
| 176 | 0813.2000 | - Prunes |
| 177 | 0813.3000 | - Apples |
| 178 | 0813.4010 | - - - Tamarind |
| 179 | 0813.4020 | - - - Cherries |
| 180 | 0813.4040 | - - - Peaches (arroo) |
| 181 | 0813.4050 | - - - Plums (allocha) |
| 182 | 0813.4060 | - - - Lichis |
| 183 | 0813.4070 | - - - Raisins |
| 184 | 0813.4090 | - - - Other |
| 185 | 0813.5000 | - Mixtures of nuts or dried fruits of this Chapter |
| 186 | 0814.0000 |
dried or provisionally preserved in
brine, in sulphur water or in other preservative solutions. |
| 187 | 0903.0000 | Mate. |
|---|---|---|
| 188 | 0905.1000 | - Neither crushed nor ground |
| 189 | 0905.2000 | - Crushed or ground |
| 190 | 0906.1100 | - - Cinnamon (Cinnamomum zeylanicum Blume) |
| 191 | 0906.1900 | - - Other |
| 192 | 0906.2000 | -Crushed or ground |
| 193 | 0907.1000 | 0907.1000 |
| 194 | 0907.2000 | 0907.2000 |
| 195 | 0908.1100 | -Nutmeg |
| 196 | 0908.1200 | -Mace |
| 197 | 0908.3110 | - - - Large |
| 198 | 0908.3120 | - - - Small |
| 199 | 0909.3100 | - - Neither crushed nor ground |
| 200 | 0909.3200 | - - Crushed or ground |
| 201 | 0909.6100 | - - Neither crushed nor ground |
| 202 | 0909.6200 | - - Crushed or ground |
| 203 | 0910.1000 | -Ginger |
| 204 | 0910.2000 | -Saffron |
| 205 | 0910.3000 | -Turmeric (curcuma) |
| 206 | 0910.9910 | - - - Thyme; bay leaves |
| 207 | 0910.9990 | - - - Other |
| 208 | 1001.1900 | - - Other |
| 209 | 1002.1000 | Rye. |
| 210 | 1003.1000 | Barley. |
| 211 | 1004.1000 | Oats. |
| 212 | 1005.9000 | -Other |
| 213 | 1006.1090 | - - - Other |
| 214 | 1006.2000 | - Husked (brown) rice |
| 215 | 1006.3010 | - - - Basmati |
| 216 | 1006.3090 | - - - Other |
| 217 | 1006.4000 | - Broken rice |
| 218 | 1008.1000 | -Buckwheat |
| 219 | 1008.3000 | -Canary seed |
| 220 | 1008.9000 | -Other cereals |
| 221 | 1101.0010 | - - - Of Wheat |
| 222 | 1101.0020 | - - - Of Meslin |
| 223 | 1102.2000 | - Maize (corn) flour |
| 224 | 1102.9010 | - - - Rice flour |
| 225 | 1102.9090 | - - - Other |
| 226 | 1103.1100 | - - Of wheat |
| 227 | 1103.1300 | - - Of maize (corn) |
| 228 | 1103.1900 | - - Of other cereals |
| 229 | 1103.2000 | -Pellets |
| 230 | 1104.1200 | - - Of oats |
| 231 | 1104.1900 | - - Of other cereals |
| 232 | 1104.2200 | - - Of oats |
| 233 | 1104.2300 | - - Of Maize (corn) |
| 234 | 1104.2900 | - - Of other cereals |
| 235 | 1104.3000 | - Germ of cereals, whole, rolled, flaked or ground |
| 236 | 1105.1000 | -Flour, meal and powder |
| 237 | 1105.2000 | -Flakes, granules and pellets |
| 238 | 1106.1000 | -Of the dried leguminous vegetables of heading 07.13 |
| 239 | 1106.2000 | -Of sago or of roots or tubers of heading 07.14 |
| 240 | 1106.3000 | -Of the products of Chapter-8 |
| 241 | 1107.1000 | -Not roasted |
| 242 | 1107.2000 | -Roasted |
| 243 | 1108.1100 | - - Wheat starch |
| 244 | 1108.1200 | - - Maize (corn) starch |
| 245 | 1108.1300 | - - Potato starch |
| 246 | 1108.1400 | - - Manioc (cassava) starch |
| 247 | 1108.1900 | - - Other starches |
| 248 | 1108.2000 | -Inulin |
| 249 | 1109.0000 | Wheat gluten, whether or not dried. |
| 250 | 1201.9000 | - Other |
| 251 | 1202.4100 | - - In shell |
| 252 | 1202.4200 | - - Shelled, whether or not broken |
| 253 | 1203.0000 | Copra. |
| 254 | 1204.0000 | Linseed, whether or not broken. |
| 255 | 1205.1000 | -Low erucic acid rape or colza seeds |
| 256 | 1205.9000 | -Other |
| 257 | 1206.0000 | Sunflower seeds, whether or not broken. |
| 258 | 1207.4000 | - Sesamum seeds |
| 259 | 1207.5000 | - Mustard seeds |
| 260 | 1207.6000 | - Safflower (Carthamus tinctorius ) seeds |
| 261 | 1207.9900 | - - Other |
| 262 | 1208.1000 | -Of soya beans |
| 263 | 1208.9010 | - - - Flours of castor |
| 264 | 1208.9020 | - - - Castor meal |
| 265 | 1208.9090 | - - - Other |
| 266 | 1209.2100 | - - Lucerne (alfalfa) seeds |
| 267 | 1209.2200 | - - Clover (Trifolium spp. ) seeds |
| 268 | 1210.1000 | -Hop cones, neither ground nor powdered, nor in the form of pellets |
| 269 | 1210.2000 | -Hop cones, ground powdered or in the form of pellets; lupulin |
| 270 | 1211.2000 | -Ginseng roots |
| 271 | 1211.3000 | -Coca leaf |
| 272 | 1211.4000 | -Poppy straw |
| 273 | 1211.9000 | -Other |
| 274 | 1212.2100 | -Seaweeds and other algae |
| 275 | 1212.9100 | - - Sugar beet |
| 276 | 1212.9990 | - - - Other |
| 277 | 1213.0000 |
ground, pressed or in the form of pellets. |
| 278 | 1214.1000 | -Lucerne (alfalfa) meal and pellets |
|---|---|---|
| 279 | 1214.9000 | -Other |
| 280 | 1701.1100 | - - Cane sugar |
| 281 | 1701.1200 | - - Beet sugar |
| 282 | 1701.9100 | - - Containing added flavouring or colouring matter |
| 283 | 1701.9910 | - - - White crystalline cane sugar |
| 284 | 1701.9920 | - - - White crystalline beet sugar |
| 285 | 1701.9930 | - - - Chemically pure sucrose |
| 286 | 1701.9990 | - - - Other |
| 287 | 1702.1110 | - - - Lactose |
| 288 | 1702.1120 | - - - Lactose syrup |
| 289 | 1702.1900 | - - Other |
| 290 | 1702.2010 | - - - Maple sugar |
| 291 | 1702.2020 | - - - Maple syrup |
| 292 | 1702.3000 |
the dry state less than 20 % by weight of
fructose |
| 293 | 1702.4000 |
|---|
but less than 50 % by weight of fructose,
excluding invert sugar. |
| 294 | 1702.5000 | - Chemically pure fructose |
|---|---|---|
| 295 | 1702.6000 |
than 50 % by weight of fructose, excluding invert
sugar. |
| 296 | 1702.9010 | - - - Maltose |
|---|---|---|
| 297 | 1702.9020 | - - - Caramel |
| 298 | 1702.9030 | - - - Malto dextrins |
| 299 | 1702.9090 | - - - Other |
| 300 | 1703.9000 | -Other |
| 301 | 1704.9090 | - - - Other |
| 302 | 1901.1000 | -Preparations for infant use, put up for retail sale |
| 303 | 1901.2000 |
19.05 |
| 304 | 1901.9010 | - - - Malt extract |
|---|---|---|
| 305 | 1901.9090 | - - - Other |
| 306 | 1902.1100 | - - Containing eggs |
| 307 | 1902.1910 | - - - Macaroni raw |
| 308 | 1902.1920 | - - - Vermacelli |
| 309 | 1902.1990 | - - - Other |
| 310 | 1902.2000 | -Stuffed pasta, whether or not cooked or otherwise prepared |
| 311 | 1902.3000 | -Other pasta |
| 312 | 1902.4000 | -Couscous |
| 313 | 1903.0010 | - - - Sago |
| 314 | 1903.0090 | - - - Other |
| 315 | 1904.1010 | - - - Corn flakes |
| 316 | 1904.1090 | - - - Other |
| 317 | 1904.2000 |
mixtures of unroasted cereal flakes and roasted cereal flakes or
swelled cereals |
| 318 | 1904.3000 | -Bulgur wheat |
|---|---|---|
| 319 | 1904.9000 | -Other |
| 320 | 1905.1000 | -Crispbread |
| 321 | 1905.2000 | -Gingerbread and the like |
| 322 | 1905.3100 | - - Sweet biscuits |
| 323 | 1905.3200 | - - Waffles and wafers |
| 324 | 1905.4000 |