Chapter 36: Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparationsNIL (Not taxable)
-NIL-5% Tax bracket
1. Handmade safety matches [3605 00 10]
-NIL-18% Tax bracket
1. Propellant powders . 2. Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators . 3. Matches 28% Tax bracket
All goods not specified elsewhere 1. 3602 Prepared explosives, other than propellant powders; such as Industrial explosives. 2. 3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles. 3. 3606 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters.