SAARC PREFERENTIAL TRADING ARRANGEMENT (SAPTA)
Consolidated National Schedule of Concessions GRANTED BY BHUTAN UNDER FIRST, SECOND AND THIRD ROUNDS OF TRADE NEGOTIATIONS UNDER SAPTA
S.No.	HS CODE	Description of Product	Round	Tariff *	Extent of Tariff Concession under SAPTA		Any special NTBs with	Concessions to SAARC	REMARKS
				%	(as a percentage of Tariff)		particular reference	Countries vis-a-vis
					For All Member Countries	For LDCs	to QRs	such NTBs/QRs
1	2	3	4	5	6	7	8	9	10
	03	Semi-processed and processed marine products Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption.	First	10%		13%
1	0305.10	Flours, meals and pellets of fish, fit for human consumption	First	10%		13%
2	0305.20	Livers and roes, dried, smoked, salted or in brine	First	10%		13%
3	0305.30	Fish fillets, dried, salted or in brine, but not smoked Smoked fish, including fillets :	First	10%		13%
4	0305.41	Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)	First	10%		13%
5	0305.42	Herrings (Clupea harengus, Clupea pallasii)	First	10%		13%
6	0305.49	Other Dried fish, whether or not salted but not smoked :	First	10%		13%
7	0305.51	Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)	First	10%		13%
8	0305.59	Other
		Fish, salted but not dried or smoked and fish in brine :	First	10%		13%
9	0305.61	Herrings (Clupea harengus, Clupea pallasii)	First	10%		13%
10	0305.62	Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)	First	10%		13%
11	0305.63	Anchovies (Engraulis spp.)	First	10%		13%
12	0305.69	Other	First	10%		13%

S.No.	HS CODE	Description of Product	Round	Tariff * %	Extent of Tariff Concession under SAPTA (as a percentage of Tariff)		Any special NTBs with particular reference to QRs	Concessions to SAARC Countries vis-a-vis such NTBs/QRs	REMARKS
					For All Member Countries	For LDCs
1	2	3	4	5	6	7	8	9	10
		Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption. Frozen :
13	0306.11	Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)	First	10%		13%
14	0306.12	Lobsters (Homarus spp.)	First	10%		13%
15	0306.13	Shrimps and prawns	First	10%		13%
16	0306.14	Crabs	First	10%		13%
17	0306.19	Other, including flours, meals and pellets of crustaceans, fit for human consumption Not frozen :	First	10%		13%
18	0306.21	Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)	First	10%		13%
19	0306.22	Lobsters (Homarus spp.)	First	10%		13%
20	0306.23	Shrimps and prawns	First	10%		13%
21	0306.24	Crabs	First	10%		13%
22	0306.29	Other, including flours, meals and pellets of crustaceans, fit for human consumption Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption.	First	10%		13%
23	0307.10	Oysters Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten :	First	10%		13%
24	0307.29	Other Mussels (Mytilus spp., Perna spp.) :	First	10%		13%

S.No.	HS CODE	Description of Product	Round	Tariff * %	Extent of Tariff Concession under SAPTA (as a percentage of Tariff)		Any special NTBs with particular reference to QRs	Concessions to SAARC Countries vis-a-vis such NTBs/QRs	REMARKS
					For All Member Countries	For LDCs
1	2	3	4	5	6	7	8	9	10
25	0307.39	Other Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.) :	First	10%		13%
26	0307.49	Other	First	10%		13%
		Octopus (Octopus spp.) :	First	10%		13%
27	0307.59	Other	First	10%		13%
28	0307.60	Snails, other than sea snails	First	10%		13%
		Other, including flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption	First	10%		13%
		:
29.	0307.99	Other	First	10%		13%
30	0713.40	Lentils	Second	10%		15%
31	0902.30	Tea	Second	10%		15%
32	0902.40	Tea	Second	10%		15%
33	0910.10	Ginger	Second	10%		15%
34	1101.00	Wheat flour	Second	10%		15%
35	1206.00	Sunflower seed	Second	10%		15%
36	1601.00	Sausages and similar products, of meat, meat offal or blood; food preparations based on these products	Third	20%		18%	N.A.	N.A.
37	1602.00	Other prepared or preserved meat, meat offal or blood	Third	20%		18%	N.A.	N.A.
38	1602.10	Homogenised preparations	Third	20%		18%	N.A.	N.A.
39	1602.20	Of liver of any animal Of poultry of heading No. 01.05:	Third	20%		18%	N.A.	N.A.
40	1602.31	Of turkeys	Third	20%		18%	N.A.	N.A.
41	1602.32	Of fowls of the species Gallus domesticus	Third	20%		18%	N.A.	N.A.
42	1602.39	Other
		Of swine:	Third	20%		18%	N.A.	N.A.
43	1602.41	Hams and cuts thereof	Third	20%		18%	N.A.	N.A.

S.No.	HS CODE	Description of Product	Round	Tariff * %	Extent of Tariff Concession under SAPTA (as a percentage of Tariff)		Any special NTBs with particular reference to QRs	Concessions to SAARC Countries vis-a-vis such NTBs/QRs	REMARKS
					For All Member Countries	For LDCs
1	2	3	4	5	6	7	8	9	10
44	1602.42	Shoulders and cuts thereof	Third	20%		18%	N.A.	N.A.
45	1602.49	Other, including mixtures	Third	20%		18%	N.A.	N.A.
46	1602.50	Of bovine animals	Third	20%		18%	N.A.	N.A.
47	1602.90	Other, including preparations of blood of any animal	Third	20%		18%	N.A.	N.A.
48	1603.00	Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates	Third	20%		18%	N.A.	N.A.
49	1604.00	Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. Fish, whole or in pieces, but not minced:	Third	20%		18%	N.A.	N.A.
50	1604.11	Salmon	Third	20%		18%	N.A.	N.A.
51	1604.12	Herrings	Third	20%		18%	N.A.	N.A.
52	1604.13	Sardines, sardinella and brisling or sprats	Third	20%		18%	N.A.	N.A.
53	1604.14	Tunas, skipjack and Atlantic bonito (Sarda spp.)	Third	20%		18%	N.A.	N.A.
54	1604.15	Mackerel	Third	20%		18%	N.A.	N.A.
55	1604.16	Anchovies	Third	20%		18%	N.A.	N.A.
56	1604.19	Other	Third	20%		18%	N.A.	N.A.
57	1604.20	Other prepared or preserved fish	Third	20%		18%	N.A.	N.A.
58	1604.30	Caviar and caviar substitutes	Third	20%		18%	N.A.	N.A.
59	1605.00	Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved	Third	20%		18%	N.A.	N.A.
60	1605.10	Crab	Third	20%		18%	N.A.	N.A.
61	1605.20	Shrimps and prawns	Third	20%		18%	N.A.	N.A.
62	1605.30	Lobster	Third	20%		18%	N.A.	N.A.
63	1605.40	Other crustaceans	Third	20%		18%	N.A.	N.A.
64	1605.90	Other	Third	20%		18%	N.A.	N.A.
65	1701.11	Sugar	Second	10%		15 %
	1806	Chocolates and other foods containing cocoa
66	1806.10	Cocoa powder, containing added sugar or other sweetening matter	First	20%		15 %
67	1806.20	Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg	First	20%		15 %

S.No.	HS CODE	Description of Product	Round	Tariff *	Extent of Tariff Concession under SAPTA		Any special NTBs with	Concessions to SAARC	REMARKS
				%	(as a percentage of Tariff)		particular reference	Countries vis-a-vis
					For All Member Countries	For LDCs	to QRs	such NTBs/QRs
1	2	3	4	5	6	7	8	9	10
		Other, in blocks, slabs or bars :
68	1806.31	Filled	First	20%	-	15 %
69	1806.32	Not filled	First	20%	-	15 %
70	1806.90	Other	First	20%	-	15 %
	Chapter 19	Preparation of cereals, flour, starch or milk, pastrycooks' products.	Third	30%		20%	N.A.	N.A.
71	1901.00	Malt extract; food preparations of flour, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods cocoa of headings Nos. 04.01 to 04.04, not contain‑ ing or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included.	Third	30%		20%	N.A.	N.A.
72	1901.10	Preparations for infant use, put up for retail sale	Third	30%		20%	N.A.	N.A.
73	1901.20	Mixes and doughs for the preparation of baker's wares of heading No. 19.05	Third	30%		20%	N.A.	N.A.
74	1901.90	Other	Third	30%		20%	N.A.	N.A.
75	1902.00	Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not
		prepared.	Third	30%		20%	N.A.	N.A.
76	1902.11	Containing eggs	Third	30%		20%	N.A.	N.A.
77	1902.19	Other	Third	30%		20%	N.A.	N.A.
78	1902.20	Stuffed pasta, whether or not cooked or otherwise prepared	Third	30%		20%	N.A.	N.A.
79	1902.30	Other pasta	Third	30%		20%	N.A.	N.A.
80	1902.40	Couscous	Third	30%		20%	N.A.	N.A.
81	1903.00	Tapioca and substitutes thereof prepared from	Third	30%		20%	N.A.	N.A.

S.No.	HS CODE	Description of Product	Round	Tariff *	Extent of Tariff Concession under SAPTA		Any special NTBs with	Concessions to SAARC	REMARKS
				%	(as a percentage of Tariff)		particular reference	Countries vis-a-vis
					For All Member Countries	For LDCs	to QRs	such NTBs/QRs
1	2	3	4	5	6	7	8	9	10
		starch, in the form of flakes, grains, pearls, sifting or in similar forms.
82	1904.00	Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in form of flakes or other worked grains (except flour and meal), pre-cooked or otherwise prepared, not elsewhere specified or included.	Third	30%		20%	N.A.	N.A.
83	1904.10	Prepared food obtained by the swelling or roasting of cerial products	Third	30%		20%	N.A.	N.A.
84	1904.20	Prepared foods obtained from unroasted cereal flakes or from mixers of unroasted cereal flakes and roasted flakes or swelled cereals.	Third	30%		20%	N.A.	N.A.
85	1904.90	Other	Third	30%		20%	N.A.	N.A.
86	1905.00	Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communication wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products.	Third	30%		20%	N.A.	N.A.
87	1905.10	Crispbread	Third	30%		20%	N.A.	N.A.
88	1905.20	Gingerbread and the like	Third	30%		20%	N.A.	N.A.
89	1905.30	Sweet biscuits, waffles and wafers	Third	30%		20%	N.A.	N.A.
90	1905.40	Rusks, toasted bread and similar toasted products	Third	30%		20%	N.A.	N.A.
91	1905.90	Other	Third	30%		20%	N.A.	N.A.

S.No.	HS CODE	Description of Product	Round	Tariff * %	Extent of Tariff Concession under SAPTA (as a percentage of Tariff)		Any special NTBs with particular reference to QRs	Concessions to SAARC Countries vis-a-vis such NTBs/QRs	REMARKS
					For All Member Countries	For LDCs
1	2	3	4	5	6	7	8	9	10
92	2101.20	Extracts & concentrates of tea	Second	20%		15%
93	2203.00	Beer made from malt	Third	50%		10%	N.A.	N.A.
94	3003.10	Medicaments	Second	10%	10%
95	3003.20	Medicaments	Second	10%	10%
96	3003.31	Medicaments	Second	10%	10%
97	3003.39	Medicaments	Second	10%	10%
98	3003.40	Medicaments	Second	10%	10%
99	3003.90	Medicaments	Second	10%	10%
100	3004.10	Medicaments	Second	10%	10%
101	3004.20	Medicaments	Second	10%	10%
102	3004.31	Medicaments	Second	10%	10%
103	3004.32	Medicaments	Second	10%	10%
104	3004.39	Medicaments	Second	10%	10%
105	3004.40	Medicaments	Second	10%	10%
106	3004.50	Medicaments	Second	10%	10%
107	3004.90	Medicaments	Second	10%	10%
108	3005.10	Wadding, gauze, bandages & similar articles	Second	10%	10%
109	3005.90	Wadding, gauze, bandages & similar articles	Second	10%	10%
110	3006.40	Dental cements & other fillings	Second	10%	10%
111	3006.50	First-aid boxes and kits	Second	10%	10%
112	3006.60	Chemical contraceptives	Second	10%	10%
	3304	Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations.
113	3304.10	Lip make-up preparations	First	20%	-	10%
114	3304.20	Eye make-up preparations	First	20%	-	10%
115	3304.30	Manicure or pedicure preparations Other :	First	20%	-	10%
116	3304.91	Powders, whether or not compressed	First	20%	-	10%
117	3304.99	Other	First	20%	-	10%
118	3306.10	Toothpaste & powder	Second	30%		15%

S.No.	HS CODE	Description of Product	Round	Tariff * %	Extent of Tariff Concession under SAPTA (as a percentage of Tariff)		Any special NTBs with particular reference to QRs	Concessions to SAARC Countries vis-a-vis such NTBs/QRs	REMARKS
					For All Member Countries	For LDCs
1	2	3	4	5	6	7	8	9	10
119	3306.90	Toothpaste & powder	Second	30%		15%
120	3307.20	Personal deodorants & antiperspirants	Second	30%	10%
	Chapter 34	Soap organic surface - active products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not caontaining soap; paper, wadding, felt and non‑ wovens, impregnated, coated or covered with soap or detergent.	Third	30%		20%	N.A.	N.A.
121	3401.11	For toilet use (including medicated products)	Third	30%		20%	N.A.	N.A.
122	3401.19	Other	Third	30%		20%	N.A.	N.A.
123	3401.19	Laundry Soaps	Third	30%		20%	N.A.	N.A.
124	3401.19	Industrial Soaps	Third	30%		20%	N.A.	N.A.
125	3401.19	Other	Third	30%		20%	N.A.	N.A.
126	3401.20	Soap in other forms	Third	30%		20%	N.A.	N.A.
	3402	Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading No. 34.01. Organic surface-active agents, whether or not put up for retail sale
127	3402.11	Anionic	Third	30%		20%	N.A.	N.A.
128	3402.12	Cationic	Third	30%		20%	N.A.	N.A.
129	3402.13	Non-ionic	Third	30%		20%	N.A.	N.A.
130	3402.19	Other	Third	30%		20%	N.A.	N.A.
131	3402.20	Preparations put up for retail sale Other	Third	30%		20%	N.A.	N.A.
132	3402.90	Linear Allkyl Benzene Sulphonic Acid (LABSA or Acid Slurry)	Third	30%		20%	N.A.	N.A.

S.No.	HS CODE	Description of Product	Round	Tariff *	Extent of Tariff Concession under SAPTA		Any special NTBs with	Concessions to SAARC	REMARKS
				%	(as a percentage of Tariff)		particular reference	Countries vis-a-vis
					For All Member Countries	For LDCs	to QRs	such NTBs/QRs
1	2	3	4	5	6	7	8	9	10
133	3402.90	Other	Third	30%		20%	N.A.	N.A.
	3403	Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals. Containing petroleum oils or oils obtained from bituminous minerals:
134	3403.11	Preparations for the treatment of textile materials, leather, furskins or other materials	Third	30%		20%	N.A.	N.A.
135	3403.19	Other Other:	Third	30%		20%	N.A.	N.A.
136	3403.91	Preparation for the treatment of textile materials, leather, furskins or other materials.	Third	30%		20%	N.A.	N.A.
137	3403.99	Other:	Third	30%		20%	N.A.	N.A.
138	3404.10	Of chemically modified lignite	Third	30%		20%	N.A.	N.A.
139	3404.20	Of polyethylene glycol	Third	30%		20%	N.A.	N.A.
140	3404.90	Other	Third	30%		20%	N.A.	N.A.
	3405	Polishes and creams, for footwear, furniture floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, non‑ wovens, cellular plasticss or cellular rubber,

S.No.	HS CODE	Description of Product	Round	Tariff * %	Extent of Tariff Concession under SAPTA (as a percentage of Tariff)		Any special NTBs with particular reference to QRs	Concessions to SAARC Countries vis-a-vis such NTBs/QRs	REMARKS
					For All Member Countries	For LDCs
1	2	3	4	5	6	7	8	9	10
		impregnated, coated or covered with such preparations),excluding waxes of heading No. 34.04.
141	3405.10	Polishes, creams and similar preparations for footwear or leather	Third	30%		20%	N.A.	N.A.
142	3405.20	Polishes, creams and similar preparations for the maintenance of wooden furniture, floors or other wood work	Third	30%		20%	N.A.	N.A.
143	3405.30	Polishes and similar preparations for coach-work, other than metal polishes	Third	30%		20%	N.A.	N.A.
144	3405.40	Scouring pastes and powders and other scouring preparations	Third	30%		20%	N.A.	N.A.
145	3405.90	other than metal polishes	Third	30%		20%	N.A.	N.A.
146	3406.00	Candles, tapers and the like	Third	30%		20%	N.A.	N.A.
147	3407.00	Modelling pastes, including those put up for children's amusement; preparations known as "dental wax" or as "dental impression compounds", put up in sets, in packings for retail sale or in plates, horseshoe shapes sticks or similar forms; other preparations for use in dentistry, with a basis sof plaster (of calcined gypsum or calcium sulphate).	Third	30%		20%	N.A.	N.A.
148	4011.10	Tyres	First	30%	15%
149	4011.20	Tyres	First	30%	15%
150	4011.40	Tyres of a kind used in motorcycles	Second	30%	10%
151	4011.91	Having "herring-bone" or similar tread	Second	30%	10%
152	4013.10	Inner Tubes of Rubber	First	30%	15%
153	4015.11	Gloves	First	30%	15%
154	4016.91	Floor coverings and mats of rubber	Second	30%	10%
155	4104.10	Leather of bovine or equine animals	Second	10%	10%

S.No.	HS CODE	Description of Product	Round	Tariff * %	Extent of Tariff Concession under SAPTA (as a percentage of Tariff)		Any special NTBs with particular reference to QRs	Concessions to SAARC Countries vis-a-vis such NTBs/QRs	REMARKS
					For All Member Countries	For LDCs
1	2	3	4	5	6	7	8	9	10
156	4104.21	Leather of bovine or equine animals	Second	10%	10%
157	4104.22	Leather of bovine or equine animals	Second	10%	10%
158	4104.29	Leather of bovine or equine animals	Second	10%	10%
159	4104.31	Leather of bovine or equine animals	Second	10%	10%
160	4104.39	Leather of bovine or equine animals	Second	10%	10%
161	4105.11	Sheep or Lamb skin leather	Second	10%	10%
162	4105.12	Sheep or Lamb skin leather	Second	10%	10%
163	4105.19	Sheep or Lamb skin leather	Second	10%	10%
164	4105.20	Sheep or Lamb skin leather	Second	10%	10%
165	4106.11	Goat or kid skin leather	Second	10%	10%
166	4106.12	Goat or kid skin leather	Second	10%	10%
167	4106.19	Goat or kid skin leather	Second	10%	10%
168	4106.20	Goat or kid skin leather	Second	10%	10%
169	4203.10	Articles of apparel of leather	Third	30%	10%		N.A	N.A.
	5111	Woven fabrics of carded wool or of carded fine animal hair	Third	20%	10%		N.A.	N.A.
170	5111.11	Of a weight not exceeding 300 g/m2	Third	20%	10%		N.A.	N.A.
171	5111.19	Other	Third	20%	10%		N.A.	N.A.
172	5111.20	Other, mixed mainly or solely with man-made filaments	Third	20%	10%		N.A.	N.A.
173	5111.30	Other, mixed mainly or solely with man-made staple fibres	Third	20%	10%		N.A.	N.A.
174	5111.90	Other	Third	20%	10%		N.A.	N.A.
175	5212	Other woven fabrics of cotton weighing not more than 200 g/m2	Third	20%	10%		N.A.	N.A.
176	5212.11	Unbleached	Third	20%	10%		N.A.	N.A.
177	5212.12	Bleached	Third	20%	10%		N.A.	N.A.
178	5212.13	Dyed	Third	20%	10%		N.A.	N.A.
179	5212.14	Of yarns of different colours	Third	20%	10%		N.A.	N.A.
180	5212.15	Printed weighing more than 200 g/m2