They are goods the importation and exportation of which is prohibited under the law in force in the Partner state.

1. All goods, the importation of which is for the time being prohibited under this Act or by any written law for the time being in force in the Partner State.
2. False money and counterfeit currency notes and coins, any money not being of the           established standard in weight or fitness.
3. Pornographic materials in all kinds of media, indecent or obscene printed  paintings, books, cards, lithographs, or other engravings and any other indecent or obscene articles.
4. Matches in the manufacture of which white phosphorous has been employed.
5. Any article made without proper authority with the Armorial Ensigns or Court of Arms of a partner state or having such Ensigns or Arms so closely resembling them as to be calculated to deceive.
6. Distilled beverages containing essential oils             or chemical products which are injurious to health, including        thijone, star arise, benzoic a dehyde, salicyclicesters, hyssop and      absinthe.
7. Narcotic drugs under international control.
8. Hazardous wastes and their disposal as provided for under the base conventions.
9. All Soaps and cosmetic products containing            mercury.
10. Used tyres of light commercial vehicles and passengers.
11. (a.)Agricultural chemicalse.g. 2.4 – T, Aldrin,         Caplafol,  chlordirneform, chlorobenlate, DDT, Dieldrin, 1.2 – Dibroac- ethanel, (EDB), Flouroacelamide, HCH, Hiplachlor,          Hoscachlorobenzene, Lindone, Mercury Compounds, monocrolophs,         methamidophos,          phospharrmion,           methyl-parathion,  parathion.

    (b.)Industrial Chemicalse.g. Crocidolite, polychlorominatel, biphenyls (PBB), polyuchorinted Biphenyls (PCB), Polychlororinated Terphyepyls (PCT), Tris (2.3 dibromopropyl) phosphate; Methylbromide (to be phased out in accordance with the montreal protocol by 2007).

    (c.) Counterfeit goods of all kinds.

DISCLAIMER
This information is strictly for purposes of guidance to the public and is subject to change on amendment of tax legislations and any other regulations that govern tax administration.