Chapter 36: Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations

NIL (Not taxable)


5% Tax bracket

1. Handmade safety matches [3605 00 10]

12% Tax bracket


18% Tax bracket

1. Propellant powders [3601].
2. Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators [3603].
3. Matches [3605]

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.