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 .
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.