| CLAUSE A | CLAUSE C | ||
| S/NO | TYPES OF GOODS | RATE | |
| 1 | Building materials and hardware | 0.35 | 0.2 |
| 2 | Cements, Glasssheets & Others | 0.4 | 0.25 |
| 3 | Electrical/Electronic materials & Appliances | 0.35 | 0.125 |
| 4 | Equipment & Appliances | 0.2 | 0.1 |
| 5 | Machinery & Spare parts | 0.2 | 0.1 |
| 6 | Chemicals (Fertilizers) | 0.275 | 0.15 |
| 7 | Food products & Beverages: a). Salt | 0.45 | 0.15 |
| 8 | Food products & Beverages: b). Stock fish | 0.5 | 0.15 |
| 9 | Wines & Spirits | 0.45 | 0.2 |
| 10 | Frozen foods & Meat | 0.5 | 0.1 |
| 11 | Rugs & Carpets | 0.225 | 0.1 |
| 12 | Confectionaries e.g. fruit drinks, canned foods, chocolate | 0.3 | 0.1 |
| 13 | Skimmed milk & Powder | 0.25 | 0.1 |
| 14 | Grains, Rice, Wheat, Sugar | 0.45 | 0.15 |
| 15 | Motor Vehicles (New) | 0.45 | 0.125 |
| 16 | Motor Vehicle (fairly used) | 0.55 | 0.15 |
| 17 | Tyres, Tubes & Accessories | 0.3 | 0.1 |
| 18 | Petroleum & Allied products, Bitumen, Solid minerals, AGO | 0.3 | 0.115 |
| 19 | Papers & Stationeries | 0.275 | 0.1 |
| 20 | Pharmacy | 0.35 | 0.25 |