قسمت چهاردهم مرواريد طبيعي يا پرورده سنگهاي گرانبها يا نيمه گرانبها فلزات... فلزات... فصل هفتاد و يكم: مرواريد طبيعي يا پرورده سنگهاي گرانبهاا ياا ني

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1 قسمت چهاردهم مرواريد طبيعي يا پرورده سنگهاي گرانبها يا نيمه گرانبها فلزات... فلزات... فصل هفتاد و يكم: مرواريد طبيعي يا پرورده سنگهاي گرانبهاا ياا ني ا گرانبهاا فلزات گرانبها فلزات داراي روكش يا پوشش از فلازات گرانبهاا و اشاياا ساا شده از اين مواد زيورآالت بدلي سك Section XIV NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI- PRECIOUS STONES, PRECIOUS METALS, Chapter 71: Natural or cultured pearls, precious or semiprecious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin

2 422 مقررات صادرات و واردات سال 139 Section XIV NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN قسمت چهاردهم مرواريد طبيعي يا پرورده سنگهاي گرانبها يا نيمهگرانبها فلزات گرانبها فلزات داراي روكش يا پوشش از فلزات گرانبها و اشياء ساخته شده از اين مواد زيور آالت بدلي )فانتزي( سكه Chapter 71 Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin فصل 17 مرواريد طبيعي يا پرورده سنگهاي گرانبها يا نيمه گرانبها فلزات گرانبها فلزات داراي روكش يا پوشش از فلزات گرانبها و اشياء ساخته شده از اين مواد زيورآالت بدلي سكه Notes. 1. Subject to Note 1 (a) to Section VI and except as provided below, all articles consisting wholly or partly: (a) Of natural or cultured pearls or of precious or semiprecious stones (natural, synthetic or reconstructed), or (b) Of precious metal or of metal clad with precious metal, are to be classified in this Chapter. 2. (A) Headings 71.13, and 71.1 do not cover articles in which precious metal or metal clad with precious metal is present as minor constituents only, such as minor fittings or minor ornamentation (for example, monograms, ferrules and rims), and paragraph (b) of the foregoing Note does not apply to such articles ( ). (B) Heading does not cover articles containing precious metal or metal clad with precious metal (other than as minor constituents). 3. This Chapter does not cover: (a) Amalgams of precious metal, or colloidal precious metal (heading 28.43); (b) Sterile surgical suture materials, dental fillings or other goods of Chapter 30; (c) Goods of Chapter 32 (for example, lustres); (d) Supported catalysts (heading 38.1); (e) Articles of heading or referred to in Note 2 (B) to Chapter 42; (f) Articles of heading or 43.04; يادداشتها. 1 با رعايت يادداشت 1 الف قسمت ششم و مستثنيات پيشبينيشه در يي مشمول اين فصل ميشود ه شيئي كه تمام يا قسمتي اي آن متشكل باشه اي: الف م واريه طبيعي يا پ ورد يا سنگهاي گ انبها يا نيمه گ انبها ططبيعي سنتتيك يا دوبار ساخته( يا ب فلزات گ انبها يا فلزات داراي روكش يا پوشش اي فلزات گ انبها. 2 الف شمار هاي يا شامل اشيايي كه در آنها فلزات گ انبها ب شمار يا فلزات داراي روكش يا پوشش اي فلزات گ انبها ص فا جنبه متف عات ساد يا تزئينات ساد يا تزئينات بسيار كم اهميت را داشته باشنه نميشونه طمثال ح وف اول اسم مونوگ ام حلقه دور دسته لبه( و بنه ب يادداشت 1 باال ناظ به اين نوع اشياء نميباشه ط ) شامل اشيايي كه داراي فلزات گ انبها يا فلزات داراي روكش يا پوشش اي فلزات گ انبها باشنه نميشود مگ اينكه اين فلزات جنبه متف عات ساد يا تزئينات بسيار كم اهميت را داشته باشنه. 3 مشمول اين فصل نميشود: الف ملغمههاي فلزات گ انبها و فلزات گ انبها به حالت كولوئيهال طشمار 82 ( ب مواد ست ون ب اي بخيه ج احي مواد ب اي پ ك دن دنهان و اشياء 13 فصل ج محصوالت فصل 18 طمثال جالهاي مايع( د كاتاليزورهاي تقويت شه طشمار 12 ( ه اشياء مشمول شمار يا 18 مذكور در يادداشت 8 ب فصل 18 و اشياء مشمول شمار يا. The underlined portion of this Note constitutes an optional text.. بخشي اي اين يادداشت كه يي آن خط كشيه شه يك متن اختياري است.

3 مقررات صادرات و واردات سال / 139 قسمت چهاردهم فصل هفتاد و یکم 423 (g) Goods of Section XI (textiles and textile articles); (h) Footwear, headgear or other articles of Chapter 64 or 6; (ij) Umbrellas, walking-sticks or other articles of Chapter 66; (k) Abrasive goods of heading or 68.0 or Chapter 82, containing dust or powder of precious or semiprecious stones (natural or synthetic); articles of Chapter 82 with a working part of precious or semiprecious stones (natural, synthetic or reconstructed); machinery, mechanical appliances or electrical goods, or parts thereof, of Section XVI. However, articles and parts thereof, wholly of precious or semi-precious stones (natural, synthetic or reconstructed) remain classified in this Chapter, except unmounted worked sapphires and diamonds for styli (heading 8.22): (l) Articles of Chapter 90, 91 or 92 (scientific instruments, clocks and watches, musical instruments); (m) Arms or parts thereof (Chapter 93); (n) Articles covered by Note 2 to Chapter 9; (o) Articles classified in Chapter 96 by virtue of Note 4 to that Chapter; or (p) Original sculptures or statuary (heading 97.03), collectors' pieces (heading 97.0) or antiques of an age exceeding one hundred years (heading 97.06), other than natural or cultured pearls or precious or semiprecious stones. 4. (A) The expression "precious metal" means silver, gold and platinum. (B) The expression "platinum" means platinum, iridium, osmium, palladium, rhodium and ruthenium. (C) The expression "precious or semi-precious stones" does not include any of the substances specified in Note 2 (b) to Chapter 96.. For the purposes of this Chapter, any alloy (including a sintered mixture and an inter-metallic compound) containing precious metal is to be treated as an alloy of precious metal if anyone precious metal constitutes as much as 2%, by weight, of the alloy. Alloys of precious metal are to be classified according to the following rules: (a) An alloy containing 2% or more, by weight, of platinum is to be treated as an alloy of platinum; (b) An alloy containing 2% or more, by weight, of gold but no platinum, or less than 2%, by weight, of platinum, is to be treated as an alloy of gold; (c) Other alloys containing 2% or more, by weight, of silver are to be treated as alloys of silver. 6. Except where the context otherwise requires, any reference in the Nomenclature to precious metal or to any particular precious metal includes a reference to alloys treated as alloys of precious metal or of the particular metal in accordance with the rules in Note above, but not to metal clad with precious metal or to base metal or non-metals plated with precious metal. ي محصوالت قسمت يايدهم طموادنسجي و محصوالت اي اين مواد( ح كفش كال و اشياء فصل يا ط چت باراني عصا و اشياء فصل ي اشياء نه شمار ل 12 يا يا فصل حاوي گ د يا پودر سنگهاي گ انبها يا نيمه گ انبها ططبيعي يا سنتتيك( اشياء فصل با 28 يك قسمت عامل اي سنگهاي گ انبها يا نيمه گ انبها ططبيعي سنتتيك يا دوبار ساخته( ماشين آالت ول مكانيكي يا كاالهاي ب قي يا اجزاء و قطعات آنها كه م بوط به قسمت شانزدهم باشه. با اين حال اشياء و اجزاء و قطعات آنها كه كال اي سنگهاي گ انبها و يا نيمه گ انبها ططبيعي سنتتيك يا دوبار ساخته( باشنه در همين فصل طبقهبنهي ميشونه باستثناي ياقوت كبود و الماس كارشه سوار نشه ب سوين ادوات صوتي اشياء فصول آالت موسيقي( 21 ( 88 طشمار طSTYLI ( 08 يا اسلحه و قطعات آن طفصل 01 ( م اشياء مذكور در يادداشت 8 فصل 01 ن اشياء طبقهبنهي شه در فصل اي نو طادوات علمي اشياء صنعت ساعتي و 01 س آثار اصيل هن مجسمهي يا حجاري طشمار طشمار طشمار به موجب يادداشت 1 اين فصل يا 01( اشياء كلكسيون 01( و اشياء عتيقه كه بيش اي يكصهسال قهمت داشته باشه 01( ليكن م واريه طبيعي يا پ ورد و سنگهاي گ انبها يا نيمهگ انبها مشمول همين فصل ميباشنه. 4 الف اصطالح»فلزات گ انبها«شامل نق طال و پالتين ميشود. ب اصطالح»پالتين«شامل پالتين اي يهيوم اوسميوم پاالديوم روديوم و روتنيوم ميشود. ج اصطالح»سنگهاي گ انبها يا نيمه گ انبها«شامل موادي كه در ب فصل 8 يادداشت ذك گ ديه 01 نميشود. به مفهوم اين فصل آلياژهايي طاي جمله مخلوطهاي تفته Sintered بين فلزي طInter-metallic ( و ت كيبات به عنوان آلياژ فلزات گ انبها تلقي ميشونه كه داراي يك يا چنه فلز گ انبها باشنه مش وط ب اينكه وين فلز گ انبها يا وين يكي اي فلزات گ انبها حهاقل ب اب با 8 فلزات گ انبها بايه به موجب قواعه يي طبقهبنهي شونه: الف ه آلياژ كه داراي 8 پالتين تلقي ميشود ب ه آلياژ كه داراي يا كمت ميشود اي درصه وين آن آلياژ باشه. آلياژهاي درصه ويني يا بيشت پالتين باشه به عنوان آلياژ درصه ويني يا بيشت طال ولي بهون پالتين باشه درصه ويني پالتين داشته باشه به عنوان آلياژ طال تلقي ج آلياژها كه داراي 8 درصه ويني يا بيشت نق باشنه به عنوان آلياژ نق تلقي ميشونه. جز د ر م و ا ر د ي ك ه م ق ر ا ت مغ ا ي ي و ج و د د ا ش ت ه ب ا ش ه ه ا ش ا ر اي در نمانكالتور به فلزات گ انبها يا به يك يا چنه فلز گ انبها كه به اسم مشخ شه شامل آلياژهاي فلزات مذكور به ت تيبي كه در يادداشت گفته شه 1 نيز خواهه بود. اصطالح»فلز گ انبها«شامل اشيايي كه در يادداشت 1 تع يف شه و همچنين فلزات معمولي يا مواد غي فلزي كه با پالتين يا طال يا با نق آبكاري شه طمطال يا مفضض( طPlated ( نميشود.

4 424 مقررات صادرات و واردات سال Throughout the Nomenclature the expression "metal clad with precious metal" means material made with a "base of metal upon one or more surfaces of which there is affixed by soldering, brazing, welding, hot-rolling or similar mechanical means a covering of precious metal. Except where the context otherwise requires, the expression also covers base metal inlaid with precious metal. 8. Subject to Note 1 (a) to Section VI, goods answering to a description in heading are to be classified in that heading and in no other heading of the Nomenclature. 9. For the purposes of heading 71.13, the expression "articles of jewellery" means: (a) Any small objects of personal adornment (for example, rings, bracelets, necklaces, brooches, ear rings, watch chains, fobs, pendants, tie pins, cuff links, dress studs, religious or other medals and insignia); and (b) Articles of personal use of a kind normally carried in the pocket, in the handbag or on th person (for example, cigar or cigarette cases, snuff boxes, cachou or pill boxes, powder boxes, chain purses or prayer beads). These articles may be combined or set, for example, with natural or cultured pearls, precious or semi-precious stones, synthetic or reconstructed precious or semi precious stones, tortoise shell, mother of pearl, ivory, natural or reconstituted amber, jet or coral.". For the purposes of heading 71.14, the expression "articles of goldsmiths' or silversmiths' wares" includes such articles as ornaments, tableware, toilet-ware, smokers' requisites and other articles of household, office or religious use.. For the purposes of heading 71.17, the expression "imitation jewellery" means articles of jewellery within the meaning of paragraph (a) of Note 9 above (but not including buttons or other articles of heading 96.06, or dress-combs, hair-slides or the like, or hairpins, of heading 96.1), not incorporating natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed) nor (except as plating or as minor constituents) precious metal or metal clad with precious metal. 7 در تمام نمانكالتور منظور اي اصطالح»فلزات داراي روكش يا پوشش اي فلزات گ انبها«اشيايي است با يك تكيهگا فلزي كه يك يا چنه روي آن به وسيله لحيمكاري جوشكاري نورد گ م يا به ط يقه مكانيكي هماننه اي فلزات گ انبها پوشانيه شه باشه. جز در مواردي كه مق رات مغاي ي وجود داشته باشه اشياء ساخته شه اي فلزات معمولي كه روي آنها فلزات گ انبها نشانه شه باشه داراي روكش يا پوش تلقي ميشونه. 8 با رعايت يادداشت 1 الف قسمت ششم محصوالتي كه با توصيف منهرج در 18 شمار شمار ديگ نمانكالتور. تطبيق نماينه بايه درهمين شمار طبقهبنهي شونه و نه در هي 9 بنا به مقتضيات رديف عبارت "اقالم اي جواه ات طJewelry (" يعني: الف ه ء شي كوچك اي ييورآالت شخصي طب اي مثال انگشت ها طRings ( دستبنهها طBrooches ( بنههاي تزئيني )pins )studs طBracelets ( گوشوار ها طFobs ( دكمههاي س دست طInsignia (( و نشانهاي گ دنبنهها طEar-rings ( آويزها طMedals ( طPendants ( طCuff-links ( طNecklaces ( ينجي هاي ساعت سنجا گلهاي سينه طWatch-chains ( هاي ك اوات دكمههاي تزئيني لباس ط- Tie ط- Dress مذهبي يا نشانها و عالمات ب اقالم ب اي استفاد شخصي اي نوعي كه بطور عادي در جيب در كيف دستي طHandbag ( يا حمايل شخ طperson )On the طب اي مثال جعبههاي سيگار يا سيگارت انفيهدان قوطيهاي ق يا كاشو طPill ( طCachou ( مطبوعكننه بوي دهان( قوطيهاي پودر طPurses ( ينانه ينجي دار يا تسبيح اين اقالم ممكن است به صورت توأمان شه طق حمل ميشونه طboxes )Snuff طboxes )Powder طbeads.))Prayer يا پاستيل معط كيفهاي پول طCombined ( يا مجموعه طSet ( ب اي مثال با دانههاي م واريه طبيعي يا پ ورشي سنگهاي قيمتي طPrecious ( يا نيمه قيمتي سنگهاي مصنوعي يا بايي شه نيمه قيمتي ال سنگ پشت صهف م واريهي فيل طIvory ( كه باي طبيعي يا بايساخت شه طJet ( به مفهوم شمار يا م جان س خ طCoral ( باشنه. طReconstructed ( قيمتي يا طMother-of-pearl ( طReconstituted ( عاج كه باي سيا اصطالح»طال آالت يا نق آالت«شامل اشيايي اي قبيل تزئينات اشياء س ميز اشياء پاكيزگي لوايم دفت ي لوايم تهخين اشياء تزئيني داخل خانه اشياء ب اي انجام م اسم مذهبي ميشود. به مفهوم شمار اصطالح ييور آالت بهلي طفانتزي( عبارت است اي اشيايي نظي آنچه در يادداشت 0 الف فو تع يف شه ط باستثناي دكمه و اشياء شمار همچنين سنجا 01 هاي س طشمار يا شانه نگههاري و تزئين يلف گي يلف و هماننه و )01 كه م واريه طبيعي يا پ ورد سنگهاي گ انبها يا نيمه گ انبها ططبيعي سنتتيك يا دوبار ساخته( و فلزات گ انبها يا فلزات داراي روكش يا پوشش اي فلزات گ انبها طمگ به عنوان آبكاري يا به عنوان اجزاء متشكله بسيار كم اهميت( در آنها به كار ن فته باشه. يادداشتهاي شماره فرعي. 1 به مفهوم شمار هاي ف عي و 13 اصطالحات»پودر«و»به شكل پودر«شامل محصوالتي ميشونه كه حهاقل 03 درصه ويني آنها اي الكي با چشمههايي به انهاي 3/1 ميليمت عبور كننه. Subheading Notes. 1. For the purposes of subheadings 76., 78., 70., 70.21, 70. and 70.41, the expressions 'powder" and "in powder form" mean products of which 90 % or more by weight passes through a sieve having a mesh aperture of 0. mm. 2. Notwithstanding the provisions of Chapter Note 4 (B), for

5 مقررات صادرات و واردات سال / 139 قسمت چهاردهم فصل هفتاد و یکم 42 the purposes of subheadings 70. and 70.19, the expression "platinum" does not include iridium, osmium, palladium, rhodium or ruthenium. 3. For the classification of alloys in the subheadings of heading 71., each alloy is to be classified with that metal, platinum, palladium, rhodium, iridium, osmium or ruthenium which predominates by weight over each other of these metals. 2 عليرغم مق رات يادداشت 1 ب فصل به مفهوم شمار هاي ف عي 13 و اصطالح»پالتين«شامل اي يهيوم اوسمينوم پاالديوم روديوم و روتنيوم نميشود. 3 ب اي طبقهبنهي آلياژها در شمار هاي ف عي شمار ه آلياژ بايه ب حسب فلز پالتين پاالديوم روديوم اي يهيوم اوسميوم يا روتنيوم طبقهبنهي شود كه اي نظ ويني ب اين فلزات اولويت داشته باشه. Explanatory remarks to Chapter 71 مندرجات ذيل يادداشت فصل The importation and exportation of gold and silver in any form are allowed subject to the approval of the Ministry of Commerce and the prior consent of the Central Bank of the I.R. of Iran, as well as the observance of the ordinance approved by the Money and Credit Council. 2. The importation of metal coins and blanks is allowed only by the Central Bank of the I.R. of Iran or by its permission. ورود و صهور طال نق و پالتين به ه شكل پس اي كسب مجوي بانك م كزي جمهوري اسالمي اي ان با رعايت آئيننامه مصوب شوراي پول و اعتبار مجاي ميباشه. ورود سكهها و مطلس طپولك( مسكوكات فلزي ص فا توسط بانك م كزي جمهوري اسالمي اي ان يا با اجاي بانك مذكور مجاي خواهه بود. 1 2 Heading, Subheading No. Description I NATURAL OR CULTURED PEARLS AND PRECIOUS OR SEMI- PRECIOUS STONES مالحظات Remark SUQ حقوق ورودی Import duty شماره تعرفه نوع كاال كد كشور دارنده تعرفه ترجيحی Preferential Tariff يكم مرواريد طبيعي يا پرورده سنگهاي گرانبها يا نيمه گرانبها Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport. مرواريد طبيعی يا پرورده حتی كار شده ياا درجاهبنادی شده ولی نخ كشيده نشده ساوار نشاده ياا كاارگااارده نشده مرواريد طبيعی يا پرورده كه موقتا برایسهولت نقل و انتقال نخ كشيده شده باشد Natural pearls م واريه طبيعي - Cultured pearls: م واريه پ ورد : Unworked كارنشه Worked كار شه Diamonds, whether or not worked, but not mounted or set. الماس حتی كارشده ولای سوارنشاده و كاار گااارده نشده Unsorted جور نشه (Unsorted) - Industrial: صنعتي: Unworked or simply sawn, cleaved or bruted : ك ا ر ن ش ه ي ا ب ه ط و ر س ا د ا ر ش ه ش ك ا ف ت ه ش ه يات اش داد شه : As base material used in the manufacture of non-ornamental goods به عنوان ماد اوليه ب اي ساخت كاالهاي غي تزئيني Non-industrial: غي صنعتي: Unworked or simply sawn, cleaved or bruted كارنشه يا به طور ساد ار شه شكافتهشه يا ت اش داد شه Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semiprecious stones, temporarily strung for convenience of transport. سان سن هاایگرانبهاا يريار ام المااسگ و سان هاای نيمهگرانبها حتیكارشادهياادرجاهبنادیشادهولای نخكشايدهنشاده ساوارنشاده ياا كارگااارده نشاده هاایگرانبهاايريارامالمااسگوسان هاای نيماه گرانبها درجهبندی نشده كه موقتا برای سهولت نقال و انتقال نخ كشيده شده باشد Unworked or simply sawn or roughly shaped : كارنشه يا به طور ساد ار شه يا ناهمواري گ فته شه : Natural turquoise في وي طبيعي

6 426 مقررات صادرات و واردات سال 139 Heading, Subheading No agate - Otherwise worked: Description مالحظات Remark SUQ حقوق ورودی Import duty نوع كاال كد كشور دارنده تعرفه ترجيحی Preferential Tariff 1 عقيق كار شه به نحوي ديگ شماره تعرفه Rubies, sapphires and emeralds : --- Natural turquoise --- agate Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport. - Piezo-electric quartz - Other, unworked or simply sawn or roughly shaped : --- Artificial turquoise - Other : --- Artificial turquoise Dust and powder of natural or synthetic precious or semi-precious stones. - Of diamonds - Other II PRECIOUS METALS AND METALS CLAD WITH PRECIOUS METAL ياقوت ياقوت كبود و يم د : في وي طبيعي عقيق سن سن هایسنتتيكيادوبارهساختهشدهگرانبها ياا نيماه گرانبها حتی كار شده يا درجاهبنادی شاده ولای ناخ كشيده نشاده ساوار نشاده ياا كاار گااارده نشاده های سنتتيك يا دوبااره سااختهشادهگرانبهااياا نيمهگرانبهایدرجهبندی نشده كه موقتا برای ساهولت نقل و انتقال نخ كشيده شده باشد. كوارتزپيزو الكت يك كار نشه يا به طور ساد ار شه يا ناهمواري گ فته شه : في وي مصنوعي : في وي مصنوعي گرد يا پودر سن نيمهگرانبها. اي الماس های طبيعی يا سانتتيك گرانبهاا ياا دوم فلز تاگ گرانبهز ا و فلز تاگ داراي رو ز پوش از فلتاگ گرانبها يز ا Silver (including silver plated with gold or platinum), unwrought or in semimanufactured forms, or in powder form. - Powder - Other: نقره يام جمله نقره آبكاری شده با طال ياا پالتاي گ باه اشكال خام يا نيمه ساخته يا به شكل پودر. پودر : Unwrought -- Semi-manufactured --- Alloys of silver wire or strip shape ---other Base metals clad with silver, not further worked than semi-manufactured. خام نيمه ساخته نق آلياژي به صورت مفتول يا نوار فلزات معمولی دارای روكش ياا پوشاش ام نقاره باه اشكال كار نشده يا نيمه ساخته Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form. - Non-monetary: طاال يام جملاه طاالی آبكااری شاده باا پالتاي گ باه اشكالخام يا نيمهساخته يا به شكل پودر. ب اي مصارف غي پولي: Powder unwrought forms پودر ديگ اشكال خام ب اساس قانون الحا يك تبص به ماد ط 4 ( قانون ب نامه چهارم توسعه اقتصادي اجتماعي و ف هنگي جمهوري اسالمي اي ان به شمار مجموع حقو گم كي و سودبايرگاني معاف ميباشه«. 1/3732 مورخ 1388/8/3»واردات انواع شمش طال و نق اي پ داخت *. Due to the law of adding a note to the article (4) of the 4 th. Economical, social and cultural development plan of the IR.of IRAN (NO.1/3732 dated.3/8/1388)»importing of all kinds of Gold bullion and silver bar is duty Free«.

7 مقررات صادرات و واردات سال / 139 قسمت چهاردهم فصل هفتاد و یکم 427 Heading, Subheading No Description semi-manufactured form - Monetary Base metals or silver, clad with gold, not further worked than semimanufactured. Platinum, unwrought or in semimanufactured forms, or in powder form. - Platinum: مالحظات Remark SUQ حقوق ورودی Import duty نوع كاال كد كشور دارنده تعرفه ترجيحی Preferential Tariff ديگ اشكال نيمهساخته ب اي مصارف پولي فلزات معمولیيا نقره دارای به اشكال كارنشده يا نيمه ساخته روكش يا پوشش ام طاال پالتي بهاشكالخاميا به اشاكال نيماهسااخته ياا باه شكل پودر. پالتين: شماره تعرفه Unwrought or in powder form - Palladium: به اشكال خام يا پودر پاالديوم: Unwrought or in powder form - Rhodium: به اشكال خام يا پودر روديوم: Unwrought or in powder form -Iridium, osmium and ruthenium: به اشكال خام يا پودر اي يهيوم اوسميوم و رتنيوم: Unwrought or in powder form Base metals, silver or gold, clad with platinum, not further worked than semimanufactured. Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal. - Ash containing precious metal or precious metal compounds - Other: به اشكال خام يا پودر فلزات معمولی نقره يا طال دارای روكش يا پوشاش ام پالتي به اشكال كار نشده يا نيمه ساخته. آخال و خردهريز فلزات گرانبها يا دارای روكش يا پوشاش ام فلزات گرانبها ر آخاال و خاردهرياز حااوی فلازات گرانبها يا تركيبات فلزات گرانبها ام انواعی كه اساسا بارای باميافت فلزات گرانبها بكار میرود. خاكست حاوي فلز گ انبها يا ت كيبات اي فلز گ انبها : Of gold, including metal clad with gold but excluding sweepings containing other precious metals -- Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals III JEWELLERY, GOLDSMITHS' AND SILVERSMITHS' WARES AND OTHER ARTICLES اي طال همچنين فلز داراي روكش يا پوشش اي طال به استثناي فضوالت داراي فلزات گ انبها اي پالتين همچنين فلز داراي روكش با پوشش اي پالتين باستثناي فضوالت داراي فلزات گ انبها سوم زيورآالگ جزواهر آالگ (Jewellery) و سزاير مصنوعاگ Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal. - Of precious metal whether or not plated or clad with precious metal: -- Of silver, whether or not plated or clad with other precious metal: --- Studded, traditional Crafts -- Of other precious metal, whether or not plated or clad with precious metal: --- Studded, traditional Crafts - Of base metal clad with precious metal: مياورآالت ياا جاواهر آالت و اجازاا آنهاا ام فلازات گرانبها يا ام فلزات دارای روكش يا پوشش ام فلازات گرانبها. اي فلزات گ انبها حتي آبكاريشه يا روكششه يا پوشش شه با فلزات گ انبها اي نق حتي آبكاريشه روكششه يا پوشش شه با فلزات گ انبها: سنتي صنايع دستي م صع اي فلزات گ انبها حتيآبكاري شه روكش شه يا پوشش شه با فلزات گ انبها: سنتي صنايع دستي م صع اي فلزات معمولي داراي روكش يا پوشش اي فلزات گ انبها:

8 428 مقررات صادرات و واردات سال 139 Heading, Subheading No Description --- Studded, traditional Crafts Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal. - Of precious metal whether or not plated or clad with precious metal: -- Of silver, whether or not plated or clad with other precious metal: --- Engraved, Crafts --- Filigreed, Crafts --- Studded -- Of other precious metal, whether or not plated or clad with precious metal : --- Engraved, Crafts --- Filigreed, Crafts --- Studded - Of base metal clad with precious metal مالحظات Remark SUQ حقوق ورودی Import duty نوع كاال كد كشور دارنده تعرفه ترجيحی Preferential Tariff 1 سنتي صنايع دستي م صع طال آالت يا نقره آالت و اجزاا آنها ام فلازات گرانبهاا يا ام فلزات دارای روكش يا پوشش ام فلزات گرانبها. اي فلزات گ انبها حتيآبكاري شه روكششه يا پوشش شه با فلزات گ انبها: اي نق حتي آبكاري شه روكش شه يا پوشش شه با فلزات گ انبها: حكاكي قلمزني شه صنايع دستي مليلهكاري صنايع دستي م صع اي فلزات گ انبها حتي آبكاري شه يا روكش شه يا پوشش شه با فلزات گ انبها: حكاكي قلمزني شه صنايع دستي مليلهكاري شه صنايع دستي م صع اي فلزات معمولي داراي روكش يا پوشش اي فلزات گ انبها شماره تعرفه Other articles of precious metal or of metal clad with precious metal. - Catalysts in the form of wire cloth or grill, of platinum - Other Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed). - Of natural or cultured pearls - Of precious or semi-precious stones (natural, synthetic or reconstructed) ر مصانوعات ام فلازات گرانبهاا ياا فلازات دارای روكش يا پوشش ام فلزات گرانبها. كاتاليزورها به شكل تور cloth) (Wire يا شبكه (Grill) اي پالتين سن مصااانوعات ام مروارياااد طبيعااای ياااا پااارورده ام هایگرانبهايانيماهگرانبهاايطبيعای سانتتيك ياا دوباره ساختهگ. اي م واريه طبيعي يا پ ورد اي سنگهاي گ انبها يا نيمه گ انبها ططبيعي سنتتيك يا دوبار ساخته( Imitation jewellery. - Of base metal, whether or not plated with precious metal: -- Cuff-links and studs - Other Coin. - Coin (other than gold coin), not being legal tender - Other ميورآالت بدلی. اي فلزات معمولي حتي آبكاري شه با فلزات گ انبها: دكمه س دست و دكمههاي هماننه سكه. سكههاي غي رايج باستثناي سكههاي طال

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