Items subject to 10 per cent:

• Food products, including yogurt, roasted coffee that is not decaffeinated and prepared meals of fowl or beef.

• Sweets.

• Other foods, including pizza and quiche, cucumbers and gherkins, jams, jellies, strawberry jam, nut purées and pastes, berry purées, and other fruit purées other than banana purée.

• Condiments.

• Soups and broths, mineral waters and aerated waters, containing added sugar or other sweetening matter or flavour.

• Whiskey.

• Personal grooming products.

• Household products, including room deodorizers, automatic dishwasher detergents, plastic household articles and hygienic or toilet articles, toilet paper, cleansing or facial tissues and towels, printed or illustrated postcards or greeting cards.

• Hardware products, including insecticides and fungicides in packages under 1.36 kilograms each, plywood (other than bamboo), veneered panels and similar laminated wood.

• Other steel or iron products, including beer kegs, or parts for stoves, ranges, grates, cookers and barbecues.

• Aluminum bars, rods, wire, sheets, foil, tubes and pipes and pipe fittings, most aluminum structural pieces, aluminum reservoirs, tanks, vats and similar containers, including tanks for compressed or liquefied gas.

• Appliances, including refrigerator-freezers fitted with separate external doors, instantaneous or storage water heaters, washing machines.

• Miscellaneous items, including lawn mowers, electrical boards, panels, consoles, inflatable boats, sailboats, motorboats, mattresses, sleeping bags and other bedding, playing cards and ballpoint pens.