Rules Regarding Clearance for goods from Customs dry port, Sost.

GOVERNMENT OF PAKISTAN

(REVENUE DIVISION)

FEDERAL BOARD OF REVENLIE

*****

lslamabad, the l't January, 2026

NOTIFICATION

S.R.O. 0l (l)12026.- In exercise of the powers conferred by section 219 of the Customs

Act, 1969 (lV of 1969). section 50 ofthe Sales Tax Act, 1990, section 40 ofthe Federal Excise

Act,2005 and section 237 ofthe Income Tax Ordinance,200l (XLIX of200l), the Federal Board

of Revenue is pleased to make the following rules, which as required under sub-section (3A) of

the said section. rvere previously published vide Notification No.S.R.O. 2488(l)12025, dated the

24th December, 2025, namely:-

1.

Short title, commencenrent and application.- ( l) These rules shall be called the

clearance of,goods from Customs Dry port at Sost.

(2) These rules shall conre into force at once.

(3) These rules shall apply for clearance ofgoods from Customs Dry port at Sost

1. Procedure for clearance of goods from Customs Dry port Sost.- (l) 'lhe

follorving special procedure shall be irnplemented for clearance of goods from Customs Dry Port

Sost subject to the following terms and conditions, namely:-

(a)

the goods are irnported through Silk-Route Dry Port, Sost and classified

G under the PCT Codes as specified in the Table to this notilication;

(b)

the sales tax, income tax and federal excise duty payable on imports

P

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 ol Gilgit-Baltistan; and

(iii)

the cumulative amounts ofsales tax, income tax and federal excise

duty as chargeable under the Sales Tax, 1990 (Vll of 1990).

lncome Tax Ordinance,200l 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

Svstem.

(2)

The benefit of non-levy of sales tax. income tax and federal excise cluty

shall be extended by the Collector of Customs on First Come First Serve basis within the approved

quota limit, however, goods inrported for consumption within GilgirBaltistan region beyond the

allocated quota shall be sub.iect to levy ofsales tax, inconre tax and federal excise duty.

(3)The Gilgit-Baltistan government shall ensure that all the goods imporred under this

notification are exclusively used within the territory of Cilgit-Baltistan.

(4) ln case Customs operations are disrupted through protests and road blockade, the

Collector olCustoms, Gilgit-Baltistan, upon consultation with the government of G ilgit-Baltistan,

shall have the authority to suspend non-levy ofsales 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 ofsales 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) 'lhe Chief Collector of Customs (Enforcement) shall take appropriate measures to

ensure that goods cleared under this notification are not taken out of Gilgit- Baltistan.

(7)

The listed PCT Codes in the Table below shall be subject to periodical

review and adjustment by the Board.

(8)

Special procedure shallalso be devised by the Board to effectively identify,

ofthe

track and clear goods which are imported via Sost for rest country from the goods

cleared under this notification.

(9)

All the relevant provision of the Imports and Exports (Control) Act, 1950

(XXXIXof 1950), lmport Policy Order and Customs Act, 1969(lVof 1969)shall applyto

all the goods imported through the Sost Dry Port, whether those are for consumption in GB

or the rest of the country.

TAI]L E

Sr. No. PCTs Dcscription

I 0102.2 I I 0 - - - Bulls

2 0t02.2120 ---Cows

---Oxen

-) 0 102.1 l 30

+ 0 102.2 I 90 - - - Other

0 102.29 I 0 - - - Bulls

6 0102.2920 ---Cows

7 0t02.2930 ---Oxen

0102.2990 - - - Other

IJ

9 0102.3100 - Butfalo:

l0 0102.3900 Others

ll

0 102.9000 - Other

t2 0401 .2000 - Ofa fat content, by weight, exceeding I % but not

exceeding 6 %

l3 040 r.4000 - Ofa fat content, by weight, exceeding 6 7o but not

exceeding l0%

lrl 0402. 1000 - In powder, granules or other solid forms, ofa fat content,

by weight, not exceeding I .5 oZ

l5 0402.2100 - - Not containing added sugar or other sweetening matter

t6 0402.2900 - - Other

t7 0.101.9100 - - Not containing added sugar or other sweetening matter

l8 0402.9900 - - Other

t9 0403.2000 - Yogurt

20 0403.9000 - Other

2t 0404. l0 I 0 ---Wheypowder

') -) 0404. 1090 - - - Other

040,+.9000 - Other

11 0405.9000 -Other

---Curd

25 0406. 1020

26 0406. r090 - - - Other

2'7 0,106.2000 - Grated or porvdered cheese, ofall kinds

0407.2 100 - - Ol fbwls of the species Gallus domestictLs (chicken)

29 0401.2900 - - Other

30 0408. I 100 - - Dried

3r 0408. t900 - - Other

32 0408.9 t00 - - Dried

33 0408.9900 - - Otlrer

34 0409.0000 Natural honey

i5 04 t0.9000 - Other

3(r 0601. t0 t0 - - - Bulbs

1. t090 - - - Other

0(r0l.l(X)0 - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes. in

growth or in flower; chicory plants and roots

i9 0602. t000 - Unrooted cuttings and slips

,10 0602.2000 - Trees, shrubs and bushes, grafted or not, of kinds which

bear edible lruits or nuts

ll 0602.3000 - Rhododendrons and azaleas, grafted or not

+- 0602.,1000 - Roses, grafted or not

+l 0602.90 l0 ---Mushroomspawn

++ 0602.9090 - - - Other

+5 060i. t t00 Roses

+6 0603. t200 Carnations

t7 060i.l]00 Orchids

+8 060i. t400 Chrvsanthemums

l9 0603. t500 Lilies (Liliunt app.)

50 0603. t900 Other

5l 0604.2000 - Fresh

5l 0604.9000 - Other

5i 0702.0000 Tomatoes. fresh or chilled.

5l 0703. t000 - Onions and shallots

55 0703.2000 - Carlic

56 0703.9000 - Leeks and other alliaceous vegetables

57 0704. r000 - Cau liflorvers and broccoli

58 0704.2000 - B russels sprouts

59 0704.9000 - Other

60 0705. I I 00 - - Cabbage lettuce (head lettuce)

6l 0705. I 900 - - Other

62 0705.2 100 - - Witloof chicory (Cichorium intybus var.foliosunt \

6l 0705.2900 - - Other

6.1 0706. t000 -Carrots and turni

65 0706.9000 -Other

66 0707.0000 Cucumbers and gherkins fresh or chilled

67 0708. 1000 -Peas (Pisum sativum)

6lt 0708.2000 -Beans (Vigna spp., Phaseolus spp.)

69 0 70 8.9000 -Other leguminous vegetables

70 0709.2000 -As ara US

lt

0709.3000 -Aubcrgines (egg-plants)

72 0709.4000 -Celery other than celeriac

73 0709.5 t00 - - Mushrooms of the genus Agaricus

71 0709.7000 - Spinach, New Zealand spinach and orache spinach

(garden spinach)

75 0709.9 r 00 - - GIobe artichokes

76 0709.9200 - - Olives

11 0709.9300 --Pum kins S uash and ourds ucurbita s

7li 0709.9900 - - Other

79 07 10. 1000 - Potatoes

80 07 10.2100 - - Peas (Pisum salirrum )

ul 07 t0.2200 - - Beans (Vigna spp., Phaseolus spp- )

82 07 t0.2900 - - Other

ltl 07 | 0.3000 - Spinach, New Zealand spinach and orache spinach

(garden spinach)

8-l 07 10.4000 - Sweet corn

rJ5 07 10.8000 - Other vegetables

86 07 10.9000 - Mixtures of vegetables

87 071 L2000 - Olives

lt lt 07 t t.4000 - Cucumbers and gherkins

89 07 t 1.5100 .. - Mushrooms of the genus ,4garic'u.s

90 07 t 1.5900 - - Other

I 9I 07 r 1.9000 - Other vegetables: mixtures of vegetables

92 0717.2000 -Onions

93 0712.2000 - Onions

9-l 0712.3 100 - - Mushrooms of the genus,4garrcz.r

95 0712.3200 - - Wood ears lAurtulLtriu splt .)

96 0712.3300 - - Jelly fungi (Tremella spp. )

97 07 t2.3400 - - Shiitake (Lenrinus edodes )

9ll 0712.3900 - - Other

99 07 I 3.2010 - - - Grams (dry whole)

100 0713.2020 ---Grarnssplit

t0t 07 ri.3100 - - Beans ofthe species Vigna mungo (L.)Hepper or Vigna

radiata (L.)llilc:a k

t02 07 r 3.3200 - - Small red (Adzuki) beans (Phaseolus or vigna anptktris )

I03 0713.3300 - - Kidney beans, including white pea beans (Phaseolus

vulgaris

)

I 0.1 07 I 3.3400 - - Bambara beans (Vigna subterranea or Voandzeio

subterranea)

105 07 ti.3500 - - Cow peas (Vigna unguiculala)

106 07 I 3.3910 - - - Green beans (dry whole)

107 07 13.3920 - - - Green beans (split)

108 07 I 3.i990 - - - Other

t09 0713.40 t 0 ---Drywhole

il0 071 3.5000 - Broad beans (Viciafubo var. mdjor) and horse

beans(Vicio foba var. equina, Vicia foba var.mirutr )

ilt

07 13.90 I 0 - - - Black matpe (dry whole)

t2

0t 13.9020 - - - Mash dry whole

Iti

07 13.9030 - - - Mash split or rvashed

il4

07 t3.9090 - - - Other

It5 07 14. I 000 - Manioc (cassava)

lt6 0714.2000 - Sweet potatoes

\11 07 t4.9000 -Other

lt8 0801.il00 Coconut - Desiccated

lt9 0801 . 1200 - - In the inner shell (endocarp)

t20 0801 . 1990 - - - Other

ll

080 I .2100 Brazil Nuts - In shell

122 0801.2200 - - Shelled

lll

0801 .3 I 00 Cashew Nuts - ln shell

121 0801.3200 - - Shelled

125 0802. I t00 Alnronds - In shell

126 0802. t200 - - Shelled

t)1 0802.2 t00 Ilazelnuts or Filberts - In shell

128 0802.2200 - - Shelled

129 0802.3 t00 Walnuts - In shell

ti0 0802.3200 - - Shelled

t3t 0802.4 t00 Chestnuts - In shell

lt2 -

1. 1000 Bananas Plantains

r3i 0803.9000 - Other

I -r.+ 0804. I0l0 Dates - Fresh

t35 0804. 1020 - - - Dried

136 0804.2000 - Fiqs

137 0804.4000 - Avocados

138 0804.5010 - - - Guavas

139 0804.5020 - - - Mangoes

I rl0 0804.5030 - - - Mangosteens

1+l 0804.5040 ---Frozenmango

I+2 0804.5050 ---Mangopulp

t4i 080,1.5090 - - - Other

t4,+ 0805. I 000 - Oranges

r'15 0805.2 l 00 - - Mandarins (including tangerines and satsumas)

r.+6 0805.2200 - - Clernentines

147 0805.29 r 0 ---Kino(fresh)

t48 0805.2990 - - - Other

t,+9 0805.4000 - Grapefruit and pomelos

t50 0805.5000 - Lenrons (Cilru.s linnn, Citrus limonunr ) and lirnes (Cllll,r

uuranti /itl iu,(; i trus lul i/bl iu )

t5l 0805.9000 - Otlrer

152 0806. t000 -Fresh

r5i 0806.2000 -Dried

I54 0807. I I 00 - - Watermelons

155 0807. 1900 - - Other

t56 0807.2000 -Papaws (papayas)

157 0808. 1000 -Apples

r58 0808.3 000 -Pears and Ll ll] ces

t59 0809.21 00 - - Sour cherries (Prunus cerasus)

160 0809.2900 - - Other

l6l 0809.3000 - Peaches includin nectannes

162 0809.4000 - Plums and sloes

163 08 r 0. 1000 - Strawberries

164 0810.2000 - Ras berries blackberries mulberries and lo anberries

165 08 10.3000 - B lack, white or red currants and gooseberries

t66 08 10.4000 - Cranberries, bilberries and other fruits of the genus

Vaccinium

167 08 10.5000 - Kiwifruit

r68 08 10.6000 - Durians

169 08 10.7000 Persimmons

170 081 0.901 0 ---Pome anates

171 08 10.9090 - - - Other

t12 08 il . 1000 -Strawberries

tt\ 08 12.1000 -Cherries

174 08 r 2.9000 -Other

t75 0813.1000 - Apricots

t76 08 I 3.2000 - Prunes

177 08 13.3000 - Apples

r78 0813.4010 - - - Tamarind

179 08 t3.4020 - - - Cherries

r80 0813.4040 ---Peaches(arroo)

t8l 08 r 3.405 0 - - - Plun.rs allocha

t82 0813.4060 - - - Lich is

183 08 l 3.4070 - - - Raisins

v 184 0813.4090 - - - Other

185 08 13.5000 - Mixtures of nuts or dried fruits of this Cha ter

Itt6 08 r4.0000 Peel ofcitrus fruit or melons (lncluding watermelons) fiesh, fiozen,

dried or provisionally preserved in

brine, in sulphur water or in other preservative solutions

t87 0903.0000 Mate.

r88 0905. I 000 - Neither crushed nor ground

189 0905.2000 - Crushed or ground

190 0906. I 100 - - Cinnamon (Cinnamomunr zeylanicurn Blume)

l9t 090(r. I 900 Other

192 0906.2000 -Crushed or ground

r93 0907. r 000 0907. 1000

194 0907.2000 0907.2000

i95 0908. I 100 -Nutmeg

I96 0908. t200 -Mace

r97 0908.31 t0 - - - Large

198 0908.3 120 - - - Small

r99 0909.3 100 - - Neither crushed nor round

200 0909.3200 - - Crushed or ground

20t 0909.6 r 00 - - Neither crushed nor round

202 0909.6200 - - Crushed or ground

203 091 0. ll 00 - - Neither crushed nor ground

204 09 r 0.2000 - Sa flron

205 09 r 0.3000 -Turmeric (curcuma)

206 09 10.9910 - - - Thyme; bay leaves

207 091 0.9990 - - - Other

208 l00l r900 - - Other

.

209 1002. 1000 Rye

ll0

I 003. 1000 Barley

211 1004. 1000 Oats.

2t2 1005.9000 -Other

2t3 r006. t090 - - - Other

2t4 1006.2000 - Husked (brown) rice

2t5 1006.3010 - - - Basmati

216 1006.3090 - - - Other

2t7 1006.4000 - Broken rice

218 t008.1000 -Buckrvheat

219 t008.3000 -Canary seed

220 1008.9000 -Other cereals

22t I t0l .0010 - - - Of Wheat

722 I l0l .0020 - - - Of Meslin

ll) r r02.2000 - Maize (corn) flour

221 I 102.9010 ---Riceflour

225 l r02.9090 - - - Other

Cl-

226 il 03. 1 100 - - Of wheat

22'7 I I 03. 1300 - - Of maize (corn)

228 r r0i. t900 - - Of other cereals

229 l 103.2000 -Pellets

230 I I 04. 1200 - - Of oats

23r I I 04. 1900 - - Of other cereals

: )l 1104.2200 - - Of oats

z) ) I I 04.2300 - - Of Maize (corn)

234 I 104.2900 - - Of other cereals

235 I 104.3000 - Germ ofcereals, whole, rolled, flaked or ground

lJ0 I 105.1000 -Flour, meal and powder

231 I 105.2000 - Flakes. granules and rrcllcts

I)at r 106. r000 -Olthe dried leguminous vegetables ofheading 07.13

239 I 106.2000 -Of sago or of roots or tubers of headine 07. l4

240 l 106.3000 -Of the products of Chapter-8

241 I I 07. 1000 -Not roasted

242 I 107.2000 -Roasted

243 ll08.ll00 - - Wheat starch

244 I 108.1200 - - Maize (corn) starch

r I 08. 1300 - - Potato starch

246 I 108.1400 - - Manioc (cassava) starch

2.47 I 108. t900 - - Other starches

?18 I 108.2000 -lnulin

249 l 109.0000 Wheat gluten, wlrether or not dried.

250 t20 t .9000 - Other

25t 1202.4r00 - - ln sliell

252 1202.4200 - - Shelled, whether or not broken

253 1203.0000 Copra.

254 t204.0000 Linseed, whether or not broken

255 t205. 1000 -Low erucic acid rape or colza seeds

256 r205.9000 -Other

257 1206.0000 Sunflower seeds. whether or not broken

258 1207.4000 - Sesamum seeds

259 t207.5000 - Mustard seeds

260 t207.6000 - Safflower (Carthamus tinclorius ) seeds

-

26t 1207.9900 - Other

762 1208. 1000 -C)f sova beans

loJ 1208.9010 ---Florrrsofcastor

2.64 1208.9020 ---Castormeal

265 1208.9090 - - - Other

266 1209.21 00 - - Lucerne (alialfa) seeds

261 1209.2200 - - Clover (Trifolium spp. ) seeds

268 l2 l 0. 1000 -Hop cones. neither ground nor powdered, nor in the form of pellets

269 l2 I 0.2000 -Hop cones, ground powdered or in the form of pellets; lupulin

210 12 il .2000 -Ginseng roots

271 121 r .3000 -Coca leaf

272 t2 t l .4000 -Poppy straw

273 l2l r .9000 -Other

211 1212.2100 -Seaweeds and other algae

275 1212.9t00 - - Sugar beet

276 1212.9900 - - Other

217 I 2 I 3.0000 Cereal straw and husks, unprepared rvliether or not chopped,

ground, pressed or in the form of pellets.

778 1214. 1000 -Lucerne (alfalfa) meal and pellets

279 1214.9000 -Other

280 170t.t400 - Other cane sugar

28t 170t.1200 - - Beet sugar

c) 282 r70r.9t00 - - Containing added flavourin.s or colouring matter

I 701 .9910 - - - White crystalline cane sugar

284 170t.9920 - - - White crystalline beet sugar

2 tt5 l70l .9930 - - - Chemically pure sucrose

2lt 6 l70l .9990 - - - C)ther

287 t702.lll0 - - - Lactose

288 1702.1120 ---Lactosesyrup

t89 1702.1900 - - Other

290 1702.2010 ---Maplesugar

291 1702.2020 ---Maplesyrup

292 1702.3000 - Glucose and glucose syrup, not containing fructose or containing in

the dry state less than 20 %by weight of

fructose

293 r702.4000 - Glucose and glucose syrup, containing in the dry state at least 20 oZ

but less than 50 % by weight of fructose,

excluding invert sugar.

294 1702.5000 - Chemically pure fructose

295 1702.6000 - Other fructose and fructose syrup, containing in the dry state more

than 50 % by weight of fructose, excluding invert

sugar.

296 1702.9010 - - - Maltose

297 1702.9020 - - - Caramel

298 1702.9030 ---Maltodextrins

299 1702.9090 - - - Other

300 1703.9000 -Other

301 1704.9090 - - - Other

302 1901.t000 -Preparations for infant use, put up for retail sale

30i 1901.2000 -Mixes and doughs for the preparation ofbakers'wares ofheading

19.05

304 t90t.9010 ---Maltextract

305 l90l .9090 - - - Other

i06 1902. I I 00 - - Containing eggs

30'7 1902. I9 l0 ---Macaroni raw

i08 1902. I920 - - - Vermacelli

309 | 902. r 990 - - - Other

310 1902.2000 -Stuffed pasta, whether or not cooked or otherwise prepared

3ll

1902.3000 -Other pasta

3t2 1902.4000 -Couscous

3r3 r 901.001 0 ---Sago

3 l.l 190i.0090 - - - Other

it5 t0l0 ---Cornflakes

1904.

3t6 1904. t090 - - - Other

ir7 t904.2000 -Prepared foods obtained from unroasted cereal flakes or from

% mixtures of unroasted cereal flakes and roasted cereal flakes or

swelled cereals

ir8 r904.3000 -[]Lrlllur rrtcat

il9

t904.9000 -Other

i20 r 905. r000 -Crispbread

)-L I t905.2000 -Gingerbread and the like

ll2

I 905.3 100 - - Srveet biscu its

123 I 905.3200 - - Waffles and rvai'ers

,l+ I 905.4000 -Rusks. toasted bread and similar toasted products

i25 | 905.9000 -Othcr'

326 200 r . 1000 -Cucumbers and gherkins

200t.90t0 - - - Pick Ies

128 200 t.9090 - - - Otlrer

329 2002. 1000 -Tomatoes, whole or in pieces

3i0 2002.90 t0 ---Tomatoespaste

331 2002.9090 - - - Othcr

J)L 2003. t000 -Mushrooms ol the genus Agaricus

-)J-) 2008.2000 - Pineapples

334 200i.9000 -Other

335 2004. t000 -Potatoes

336 2004.9000 -Other vegetables and mixtures ofvegetables

331 2005. t000 -Homogenised vegetables

i38 2005.2000 -Potatoes

:r39 2005.4000 -l)eas (Pisunr sativunr)

t40 2005.5 l 00 - - Beans, shelled

341 2005.5900 - - Other

,+- 2005.6000 -Asparagus

2005.7000 -Olives

j.+4 2005.8000 -Sweet corn (Zea mays var. saccharata)

i45 2005.9 t00 Banrboo shoots

346 2005.9900 Other

347 2006.0000 Vegetables, fruit, nuts, fruirpeel and other pa(s of plants, prcse rved

by sugar (drained, glac6 or

crystallised).

1. t000 -Homogenised preparations

-1.18

ll9

2007.9100 - - Citrus fruit

i50 2007.9900 - - Other

-r5l 2008. I 100 - - Ground-nuts

352 2008. 1900 - - Other. including mixtures

353 2008.3000 -Citrus fiuit

354 2008.4000 -Pears

355 2008.5000 -Apricots

356 2008.6000 -Cherries

i57 2008.7000 -Peaches, including nectarines

i58 2008.8000 -Strarvberries

359 2008.9100 - - Palm hearts

160 2008.9700 - - Mixtures

t6l 2008.9900 - - Other

362 2009. I 100 - - Frozen

363 2009. 1200 - - Not frozen, ofa Brix value not exceeding 20

Jo+ 2009. 1900 - - Other

365 2009.2 100 - - Ofa Brix value not exceeding 20

366 2009.2900 - - Other

367 2009.3 100 - - Of a Brix value not exceeding 20

168 2009.3 900 - - Other

169 2009.4100 - - Of a Brix value not exceeding 20

370 2009.4900 - - Other

2009.5000 -Tomato utcc

372 2009.6 100 - - Of a Brix value not exceeding 30

2009.6900 - - Other

374 2009.7 t00 - - Ofa Brix value not exceeding 20

375 2009.7900 - - Other

376 2009.8 100 -Juice ofany other single f'ru it or vegetable

377 2101.il90 - - - Other

i78 2 | 02. 1000 -Active yeasts

379 2 102.2000 -lnactive yeasts; other single-cell m icro-organisms, dead

i 8t) 2 102.3000 -Prepared baking powders

381 2r03.t000 -Sova sauce

382 2 I 0 r.2000 -Tomato ketchup and other tomato sauces

383 2103. i000 -Mustard flour and meal and prepared mustard

3 tt4 2101.9000 -Other

385 2 t04. r000 -Soups and broths and preparations therefbr

i86 2 r04.2000 -Homogenised composite lbod preparations

387 2 t05.0000 Ice cream and other edible ice. whether or not containing cocoa

388 2l06.10t0 - - - Protein hydrolysates

389 2 r 06.1090 - - - Othcr

390 2r06.90r0 - - - Concentrates for aerated beverage in all forrns

391 2106.9020 - - - Syrups and squashes

392 2 t 06.9030 - - - Flavouring powders for preparation of food

i93 2 t 06.9040 - - - Ernulsifing agents for food and dairy products

394 2106.9050 Preparations including tablets consisting ofsaccharin,

lactose

395 2106.9060 ---Sweetmeats

396 2 r 06.9090 - - - Other

391 230 I . 1000 -Flours. meals and pellets, of meat or meat offal; greaves

398 2i0l .201 0 ---Shrimprneal

399 2301 .2090 - - - Other

400 2302. 1000 -Of maize (corn)

401 23 02.3 000 -Of wheat

402 2302.4000 -0f other cereals

403 23 02.5000 -Of leguminous plants

404 2303.1000 -Residues of starch manufacture and similar residues

405 23 03.2000 -Beet-pulp, bagasse and other waste of sugar manufacturc

406 23 03.3 000 -Brerving or distilling dregs and waste

407 23 0,+.0000 Oil-cake and other solid residues, wh