LIST OF FISHING VESSEL, FISHERY EQUIPMENT AND PARAPHERNALIA ELIGIBLE FOR TAX AND DUTY-FREE IMPORTATION FOR FIVE (5) YEARS
| HEADING NO. | H.S. CODE | PRODUCT DESCRIPTION |
| 73.26 | 7326.90 10 | Ships' rudders, of steel |
| 84.08 | 8408.10 00 | Marine propulsion engines |
| 84.09 | 8409.99 00 | Parts of marine propulsion engines |
| 84.13 | 8413.50 00 8413.60 00 8413.70 10 8413.70 90 8413.81 00 8413.91 90 |
Other reciprocating positive displacement pumps for hydraulic equipment Other rotary positive displacement pumps for hydraulic equipment Centrifugal brine water pumps, single stage, single suction, horizontal shaft type suitable for belt drive or direct coupling (except pumps with shafts common with prime mover) Other centrifugal pumps Other pumps for liquid (e.g. hydraulic pump) Parts of pumps of subheading nos. 8413.50 00, 8413.60 00, 8413.70 90 and 8413.81 00 |
| 84.14 | 8414.30 00 8414.80 00 8414.90 00 |
Compressors of a kind used in refrigerating equipment Other air compressors Parts of Hdgs. 8414.30 and 8414.80 00 |
| 84.19 | 8419.50 90 | Heat exchange units |
| 84.21 | 8421.21 00 | Machinery and apparatus for filtering or purifying water (water dessalinator) |
| 84.25 | 8425.31 00 8425.39 00 |
Winches powered by electric motor Other winches |
| 84.79 | 8479.89 00 | Ice crushers with accessories |
| 84.83 | 8483.10 00 8483.40 00 |
Propeller shafts (including cam shafts and crank shafts) and cranks Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters |
| 84.85 | 8485.10 00 | Ships' or boat’s propellers and blades therefor |
| 85.02 | 8502.12 00 8502.13 00 | Marine generating sets of an output exceeding 75 kVA but not exceeding 375 kVA Marine generating sets of an output exceeding 375 kVA |
| 85.03 | 8503.00 00 | Parts of marine generating sets of an output exceeding 75 kVA |
| 85.25 | 8525.10 00 8525.20 00 |
Transmission apparatus other than apparatus for radio-broadcasting or television Transmission apparatus incorporating reception apparatus |
| 85.26 | 8526.10 00 8526.91 00 | Radar apparatus Radio navigational aid apparatus (e.g. radio buoy, global positioning system, other marine electronic equipment) |
| 89.02 | 8902.00 10 | Fishing vessels 40 GT and above |
| 90.14 | 9014.10 00 9014.80 00 | Direction finding compasses Scanning sonar and fishfinders |
| 94.05 | 9405.40 90 | Other electric lamps and lighting fittings (e.g. underwater lights) |