The Finance Act, 2016

Short title. No. 6 2016 Sierra Leone THE FINANCE ACT, 2016 Being an Act to provide for the imposition and alteration of taxes, duties and excise and for other related matters. [ ] ENACTED by the President and Members of Parliament in this present Parliament assembled. Date of commencement. No. Finance Act 2012No. 6 Finance Act 2013 ACT Supplement to the Sierra Leone Gazette Vol. CXLVII, No. 17 dated 24th March, 2016 32. Mattress Labels 33. Polyethylene film 34. Kraft Paper 35. Industrial fibre felt 36. Inner Spring panels for dpring mattresses 37. Bonnel spring Units 38. Steel wires 39. Prefabricated Rigid PU panels PRINTED AND PUBLISHED BY THE GOVERNMENT PRINTING DEPARTMENT, SIERRA LEONE. GAZETTE NO. 17 OF 24TH MARCH, 2016. PRODUCT NAME ART. NO. CUSTOM TARRIFF SIGNED this 17th day of March , 2016. DR. ERNEST BAI KOROMA, President. LS Passed in Parliament this 10th day of March , in the year of our Lord two thousand and sixteen. IBRAHIM S. SESAY, Clerk of Parliament. THIS PRINTED IMPRESSION has been carefully compared by me with the Bill which has passed Parliament and found by me to be a true and correct printed copy of the said Bill. IBRAHIM S. SESAY, Clerk of Parliament. No. 6 Finance Act 2016 No. 6 Finance Act 20162 3 AMENDMENT OF THE INCOME TAX ACT, 2000

Section 2 of the Income Tax Act, 2000 is amended byinserting in the appropriate alphabetical position, the following new definitions– “branch” means a place where a person carries on business and includes- (a) a place where a person is carrying on business through an agent, other than a general agent of independent status acting in the ordinary course of business as such; (b) a place where a person has, is using or is installing substantial equipment or substantial machinery; or (c) a place where a person is engaged in a construction, assembly or installation project for a period of more than six months; “compliance certificate” means a certificate prescribed by the Commissioner-General under subsection (1) of section 174A; “micro taxpayer” means a taxpayer whose annual turnover is between Le10,000,000 and Le 90,000,000; “small taxpayer”means a taxpayer whose annual turnover is between Le 90,000,001 and Le 350,000,000; “small and micro taxpayer” means a taxpayer who is either a micro or a small taxpayer;”

Income Tax Act, 2000 is amended by the repeal and replacement of sub-paragraph (v) by the following new sub-paragraph– “(v) a public educational institution that is wholly or partly funded by the Government of Sierra Leone from the Consolidated Revenue Fund.

Subsection (3) of section 4 of the Income Tax Act, 2000 isamended by deleting “Small Medium Enterprises (SME) Regime” and inserting “Small and Micro Taxpayer Regime”

The Income Tax Act, 2000 is amended by inserting aftersection 20 the following new section– 21. The chargeable income of a person derived from the exploitation of mineral rights, prospecting and exploration licenses, mining licences or mining leases granted under the Mines and Minerals Act, 2009 (Act No. 12 of 2009) shall be determined in accordance with and taxed at the rates prescribed in the Sixth Schedule”.

Tax Act, 2000 is amended by deleting “Le 2,640,000” and inserting Le 6,000,000".

The Income Tax Act, 2000 is amended by insertingimmediately after section 31 the following new section– 31A. (1) The income of any Sierra Leone company that provides commercial passenger flights is exempt from tax for the year of assessment ending 31 December 2016 and the subsequent four years of assessment. (2) For subsection (1) “Sierra Leone company” means a company– (a) that is incorporated in Sierra Leone; (b) that is largely managed or controlled in Sierra Leone; and (c) the underlying ownership or control of which is held or exercised by citizens of Sierra Leone.”. of Section 2. of section 9. of Section 4(3). of Section 20. Mining sector taxation. of Section 23. of Section 31 A. Exemption of income of Sierra Leone airlines. No. 6 Finance Act 2016 No. 6 Finance Act 20164 5

Subsection (2) of section 32 of the Income Tax Act, 2000 isamended by inserting immediately after paragraph (aa) thereof the following new paragraph– “(b) any allowable loss suffered by the taxpayer to the extent that the loss has not been deducted in the previous year of assessment in-so-far as the tax payable each year will be 50% of the tax due if such loss is not carried forward; and”.

Section 35 of the Income Tax Act, 2000 is amended byinserting immediately after subsection (1) thereof, the following new “(1A) Subsection (1) does not apply to interest expenses that are– (i) included in the adjusted cost base of an asset; or (ii) borne on a loan from a shareholder or his associate to the extent of interest of one half the excess of that loan over the shareholder’s paid up shares.

Section 95 of the Income Tax Act, 2000 is amended byinserting immediately after subsection (6) of the following new subsection – “(7) A transaction with a related party during a year of assessment shall disclose the following – (a) the relationship with the related party; (b) the volume and value of the transaction; (c) the price charged and the basis or method of ascertaining that price; and (d) the comparative price for a similar transaction made with non-controlled entities or charged by non controlled entities”.

Subsection (3) of section 97 of the Income Tax Act, 2000 isamended by the repeal and replacement of paragraphs (b), (c), and (d) respectively and the addition of a new paragraph (e)– “(b) in the case of a non-governmental organisation (NGO) or an organisation whose income is exempt under section 9 – annual accounts, stating income from trading activities, income from any other source, and expenditure;” (c) in the case of a person carrying on business in Sierra Leone with annual turnover of not more than Le 350, 000 000 but not less than Le 10, 000, 000, copies of the annual account; (d) in the case of – (i) a person to whom paragraph (a) or paragraph (c) applies; and (ii) who carries on business through two or more branches, the annual accounts of the business, disaggregated accounts for each branch setting out the information prescribed by the Commissioner-General; and (e) in the case of a person who has opted under subsection (2) of section 4 to be taxed under the Small and Micro Taxpayer Regime, a simple return completed by an agent approved under a domestic preparer scheme for small and micro taxpayers specified by the Commissioner-General”.

Section 128 of the Income Tax Act, 2000 is amended byinserting the following new subsection immediately after subsection (5)– “(6) The obligations of a person to act as a withholding agent under this Part are not affected by that person being an organisation to which paragraph (b) of section 9 applies.” 35(1). of section 95. 97(3). 12 8. 32(2). No. 6 Finance Act 2016 No. 6 Finance Act 20166 7

Section 155A of the Income Tax Act, 2000 is amended byinserting immediately after subsection (3), the following new “ (4) All costs associated with sealing of business premises and other enforcement of distress actions shall be borne by the taxpayer against whom the distress action is taken”.

Section 170 of the Income Tax Act, 2000 is amended by therepeal and replacement of subsection (1) with the following new “(1) Forms, notices, returns, statements, tables, compliance certificates and other documents prescribed or published by the Commissioner- General shall be in such form including electronic and machine readable form as the Commissioner- General may determine.”

The Income Tax Act, 2000 is amended by insertingimmediately after section 174 the following new sections– (1) “174A (1) The Commissioner-General shall issue to a taxpayer who has opted under subsection (2) of section 4 to be taxed under the Small and Micro Taxpayer Regime a compliance certificate if– (a) the taxpayer has filed a return of income in accordance with subsection (3) of section 97; and (b) paid tax due and payable in respect of that return under Part XIV. (2) A taxpayer issued with a compliance certificate under subsection (1) must immediately display, or affix, the certificate in a public and conspicuous place in their business premises”. 174B. (1) Subject to subsection (2), a taxpayer who, without reasonable excuse, fails to display or affix a compliance certificate as required by subsection (2) of section 174A is liable to a penalty of Le300,000 and for each day after notice of failure to display a penalty of Le100,000 would be levied. (3) The maximum penalty that is payable under subsection (1) is Le 1,000,000.” (4) A taxpayer who fails to display or affix a compliance certificate within seven days of its issue under section 174A commits an offence and is liable, on conviction, to a fine of Le 5,000,000".

Part 1 of the First Schedule of the Income Tax Act, 2000 isamended by the repeal and replacement of the annual taxable threshold and corresponding rate with the following- If chargeable Income Tax Less or equal to 6,000,000 Nil > Le 6,000,000 but not > Le 12,000,000 15% > Le 12,000,000 but not >Le18,000,000 20% >Le 18,000,000 but not > Le 24,000,000 30% Over Le 24,000,000 35%

The Income Tax Act, 2000 is amended by insertingimmediately after the Fifth Schedule the following new Schedule– “SIXTH SCHEDULE (Section 21) MINING SECTOR 1. The rate of tax applicable to companies under section 21 for the year of assessment commencing 1st January 2016 shall be thirty percent. 2. The rate of capital allowances– (a) on expenditure under section 43 (start-up costs) on mineral and petroleum prospecting and exploration shall be one hundred percent; and (b) on production rights and other expenditure incurred on mineral and petroleum development shall be– 15 5A 170(1). 17 4. of Part 1 of First Schedule. of fifth No. 6 Finance Act 2016 No. 6 Finance Act 20168 9 (i) an initial allowance of forty percent of cost in the year of expenditure; and (ii) an annual allowance of twenty percent of cost for each of the three years succeeding the year of expenditure. 3. The rate of withholding tax to be paid by taxpayers under section 21 shall be– (a) on interest to residents ........................................ 10 percent (b) on interest to non-residents ................................ 15 percent (c ) on interest to affiliates ......................................... 15 percent (d) on interest to non-affiliates including recognised financial institution .............................................. 5 percent (e) on dividends to residents .................................... 10 percent (f) on dividends to non-residents ............................. 10 percent (g) on rents .............................................................. 10 percent (h) on royalties and natural resource payments ......... 25 percent (i) on payments to resident contractors ...................... 5 percent (j) on payments to non-resident contractors who are not party to a double taxation avoidance agreement with the Government of Sierra Leone ..... 5 percent (k) on pensions and annuities under section 121(2) ... 15 percent (i) on payments to non-resident contractors who are (resident of a country which is) party to a double taxation avoidance agreement with the Government of Sierra Leone ... 10 percent 4. If the holder of a small-scale mining licence or a large scale mining licence does not maintain audited accounts pursuant to subsection (3) of section 69, then the licence holder shall pay a minimum income tax of three and one half percent of turnover. 5. (a) Subject to paragraph (b), a loss in any year of assessment may be carried forward as a deduction against income of the subsequent year of assessment. (b) Accumulated losses can be carried forward up to a maximum of ten years from the date of commencement of commercial production. 6. Where a deduction for head office expenses exceeds onehalf percent of sales, any excess of such expense shall be treated as a dividend under section 85. 7. Where a deduction for interest payable on loans is prohibited because the total debt of the paying company exceeds three times the total equity and where interest payments exceed fifty percent of income before capital allowances, any amount disallowed shall be treated as dividend under section 85. AMENDMENT OF THE GOODS AND SERVICES TAX ACT, 2009

Section 62 of the Goods and Services Tax Act, 2009 isamended by inserting immediately after subsection (2) the following new subsection– (3) A GST registered person who issues a GST invoice that is not printed in accordance with subsection (3) of section 31, unless the registered person is authorised by the Commissioner- General in writing to print its own GST invoice containing the prescribed information, is liable to a penalty of Le 5,000,000 for each GST invoice issued.

First Schedule by inserting the words “and services” immediately after “goods”.

The Goods and Services Tax Act, 2009 is amended inparagraph 2 of the Second Schedule by inserting the following immediately after the word ‘polishing” in the “Description” – 3. Supply of port services in respect of the import of rice is exempt being an exempt supply under paragraph 3 of the Second Schedule.” of First of section 62. of Second No. 6 Finance Act 2016 No. 6 Finance Act 201610 11

2009 is amended by inserting immediately after item 15 the following new items– “(16) Supply: Tourism (New hotels) Description: imported materials required for the construction and setting up of a hotel with at least 100 rooms for the period 1st January, 2016 to 31st December, 2018.” “(17) Supply: Issuance of Identification documents Description: Passport, Voters ID Card, National ID Card etc.”

The Third schedule of the GST Act, 2009 is amended byadding the following institutions to the list of institutional reliefs: ‘All UN Agencies or International Organisations protected by the Vienna or Geneva Conventions. AMENDMENT OF THE EXCISE ACT, 1982

The Excise Act, 1982 is amended in the First Schedule bythe repeal and replacement of Tariff item No. 22.03A with the ollowing Tariff Code Description Rate of Excise 22.09 C. Locally manufactured alcoholic drinks of more than 10% alcoholic content 30% D. Locally manufactured beer of more than 80% locally produced raw materials including sorghum and cassava 5% AMENDMENT OF THE CUSTOMS TARIFF ACT, 1978

Section 2 of the Customs and Tariff Act, 1978 is amendedby inserting immediately after “Protocol” the following new definitions– “raw materials” mean basic materials which are needed for the manufacture of goods, but which are still in a raw, natural, unrefined or unmanufactured state and for a manufacturer, any material or goods which are required for his manufacturing process, whether they have actually been previously manufactured or are processed or are still in a raw or natural state.”

Section 2 of the Customs Tariff Act, 1978 is amended byinserting immediately after “Minister” the following new definition - “packaging materials” mean all products made of any materials of any nature to be used for the containment, protection, handling, delivery and preservation of goods from the producer to the user or consumer and include- (a) ‘primary’ or ‘sales’ packaging is packaging which forms a sales unit for the user or final consumer, for example, a box containing soap powder; Tariff Code Description Rate of Excise 22.03 A1. For imported alcoholic US$ 0.04 per cl drinks with less than 10% or US$ 4 per litre alcoholic content A2. For imported alcoholic US$ 0.06 per cl or US$6 liquid drinks with more per litre than 10% alcoholic content 23. The Excise Act, 1982 is amended in the First Schedule by inserting immediately after Tariff item No. 22.09 B the following new items – of Third of Second of Excise Act, 1982. of Excise Act 1982. by section 2 by section 2 No. 6 Finance Act 2016 No. 6 Finance Act 201612 13 (b) ‘secondary’ or ‘grouped’ packaging is that which contains a number of sales units, for example, a cardboard outer containing a number of boxes of soap powder; (c) ‘tertiary’ or ‘transport’ packaging is packaging that is used to group secondary packaging together to aid handling and transportation and prevent damage to the products, for example, the pallet and shrink wrap used to transport a number of cardboard outers containing boxes of soap powder. For the purposes of the Act, this does not include road, ship, rail or air containers; (d) wood packaging and packaging made from other materials (for example hessian, jute, cork, ceramics and so on).”

Section 26 of the Customs Act, 2011 is amended by therepeal and replacement of subsection (4) with the following new “(4) All payments of duties, taxes and other levies exceeding Le 500, 000 by importers, exporters customs clearing agents and other persons shall be made elcetronically, by bank cheques or by debit or credit cards at the Offices provided that: (a) upon written application by a taxpayer, the Commissioner General may enter into a timeto-pay agreement specifying instalment payment in respectof any duties, taxes and levies; (b) the Commissioner General may, on giving not less than seven days notice, undertake distress measures including sealing of business premises for failing to honour an instalment payment entered in the time-topay.

Section 77 of the Customs Act, 2011 is amended by insertingimmediately after paragraph (g) the following new paragraph - “(h) Any person who contravenes any of the provisions of this section commits an offence and is liable on conviction to a fine not below Le 50,000,000 or a term of imprisonment not exceeding 5 years.”

Section 80 of the Customs Act, 2011 is amended by therepeal and replacement of paragraph (b) of subsection (4) with the following new paragraph- “(b) Any person who fails to comply with any lawful demand made by an officer in the performance of his duties under this Act commits an offence and is liable on conviction to a fine not below Le 10,000,000 or a term of imprisonment not exceeding 12 months.”

The Schedule to the Customs Tariff Act, 1978, being theexternal tariff of the Republic of Sierra Leone is amended in Part II by the repeal and replacement of item (w) with the following new item- (w) “for raw materials (for any manufacture) each under their substantive H.S. Codes, the import duty rate is 5%”.

The Schedule to the Customs Tariff Act, 1978 isamended by varying the existing import duty on the “packaging materials” under their respective H. S. Codes to 5%.

The Schedule to the Customs Tariff Act, 1978, is amendedin Part II by the repeal and replacement of item (t) with the following new item– “(t) for monosodium glutamate under H. S. Code 2922.42.00, the import duty is 10%;” of section 80. 26(4). of section 77. of Part II of of Schedule to Customs Tariff Act, 1978. of Schedule to Customs Tariff Act, 1978. AMENDMENT OF THE FINANCE ACTS, 2006, 2011 AND 2013

The Finance Act, 2006 is amended by the repeal andreplacement of section 4 with the following new section- 4 (1) Ministries, Departments and Agencies (MDAs) shall make provision for import duty and liability of GST for all imports and contracts that are subject to taxes. (2) For the avoidance of doubt, all MDAs shall be liable to pay import duty and GST on their imports.

The Finance Act, 2011 is amended by the repeal andreplacement of section 11 with the following new section– 11. (1) Subject to subsection (2) new and existing businesses importing plants and machinery, excluding spare parts and general purpose vehicles, exclusively for their business operations (and not for resale), shall be entitled to duty free import for a period of three years from the date of their first registration. (2) Subsection (1) shall not apply unless– (a) in the case of a new business, the investment is at least US$10,000,000; and (b) in the case of an existing business, the investment is at least UD$5,000,000 in expanding the business.”

The Finance Act, 2011 is amended by the repeal andreplacement of section 26 with the following new section– 26. (1) The importation of photovoltaic System Equipment and low energy or energy efficient appliances that meet relevant International Electrotechnical Commission (IEC) global standards for resale or use by third parties shall be duty-free. 14 1515 (2) For purposes of subsection (1), “photovoltaic” refers to the method of generating electrical power by converting solar radiation into direct current electricity, using semi-conductors that exhibit the photovoltaic effect”. (3) for purpose of subsection (1) a list of products, equipments and applicances that meet IEC global quality standards will be maintained by the Ministry of Energy and regularly updated in consultation with the solar private sector in Sierra Leone. (4) Any photovoltaic system equipment and low energy efficient appliance which does not meet the relevant IEC global quality standards shall not be included in the list maintained by the Ministry of Energy and shall be subject to the applicable taxes, fees and duties.

Le750,000 and substituting it with Le1,000,000. GENERAL

A national health insurance levy shall be imposed at a rateof 0. 5% on the value of all contracts relating to the supply of goods and services in support of the Free Health Care Programme.

The withholding tax on management and technical feesshall be increased from 10 percent to 15 percent of the value of such services.

Any business employing a female employee in amanagement position between 1st day of January 2016 and 31st day of December 2018 shall be eligible to a tax credit at a rate of 6.5% on the PAYE of that female employee. of section 4 Act, 2006. “Duty free importation. of section 26 Act, 2011. of section 11 Act, 2011. Import duty and GST liability of Ministeries, Departments and Agencies. “Duty free importation. National insurance levy. Management and Technical Service fees. Employment of women. ofsection 38 Act, 2013.

International NGOs National NGOs New Renewal New Renewal Registration Fees Registration Fees Fees Fees US$2,000 US$2,000 Le2,000,000 Le2,000,000 No. 6 Finance Act 2016 No. 6 Finance Act 201616 17 SCHEDULE (section 26) (section 27 (2)) LISTS OF RAW AND PACKING MATERIALS The following are considered as inexhaustive list of packaging and raw materials for the manufacturing sector: 1. Packaging materials * Mono Cartons (Packets) * Corrugated outer Cartons * Plastic Film (BOPP) Film Rolls) 2. Sucrose (Sugar 45/120 ICUMSA) 3. Sodium Sulphate 4. Sodium Hydroxide (Caustic Soda) 5. RBD Refined Bleached Deodorized Oil Almond Torrone Flavour 850310 3302. 10. 90 Almond Paste Flavour 873155 20081919 Annato Color OF0323 Will Follow Caramel Color Liguid 60309 Will Follow Caroten Color 1180675009 3204. 19.00 Chocolate Flavour 1950314 3302. 10. 90 Chocolate Paste Flavour 873067 18069090 Citric Acid 52602 2918. 14. 00 Coating Chocolate Copertura Latte Pura 860173 18069090 Coating Glaze Cocoa 860160 Will Follow Coating Strawberry Stracciatella Gusto Fragola 860116 21069098 Cocoa Buongusto 854014 Will Follow Cremo Ice Special Milk Powder 01422001 0404.10.12 Curcumin Color OF3543 3203. 00. 10 Fortepanna Paste Flavour 8733093 17049099 French Vanilla Paste Flavour 873187 17049051 Glocose Powder 18 1702. 30. 90 Hazelnut Flavour D162/2015 3302. 10. 90 Lemon Flavour Composition 870480 2008. 30. 90 Milk Flavour 880130 33021090 Nocciola Corona Paste Flavour 873164 Will Follow Orange Emulsion 853101 3302. 10. 90 Peanut Flavour D538/2015 3302. 10. 90 Peanut Paste Flavour 873131 20081191 Pineapple Flavour D202/2013 3302. 10. 90 Raspberry Flavour D195/2013 3302. 10. 90 Red Color 871035 3203. 00. 10 Ripple Amarena-Cherry 870733 20086050 Ripple Chocolate 870691 18069090 Skimmed Milk Powder 105 0402. 10. 19 Stabilizer Cremo Lolly 840016 3824. 90. 55 Stabilizer Neutro Complex Procrema 840014 38249055 Strawberry Flavour 850237 3302. 10. 90 Strawberry Paste Flavour 873115 20079933 Tangerine Flavour Will Follow Will Follow Vanilla Flavour P1100217 3302. 10. 90 Yoghurt Flavour 880125 3302. 10. 90 Yoghurt Base Powder 854992 21069098 100ml Plastic Opaque Container, Full IMLGlossy Label/BOMBA 100ml Plastic Transparent Lid, Full IML Transparent Label/BOMBA 1000ml Plastic Opaque Container, 1000ml Plastic Transparent Lid, 2000ml Plastic Opaque Container, 2000ml Plastic Transparent Lid, Ice Cream Stick 93 X 10 X 2mm 50PCS/Bundle A Grade Round 200 Bundles/C Ice Cream Stick 114 X 50PCS/Bundle 10 X 2mm A Grade Round 200 Bundles/C Ice Cream Spoon 75mm Individual 12PCS/Strip Paper Wrapped without printing 100 Strip/C Alu Standard Sleeves “CONO BOMBA” Lids in Cardboard Printed “BOMBA” Plants cost for the Alu Sleeves Plants cost for lids BOMBA ICE CREAM (182 X Cont.) mm Graphic Works Almond Torrone Flavour 850310 3302. 10. 90 Almond Paste Flavour 873155 20081919 18 19 Annato Color OF0323 Will Follow Caramel Color Ligiud 60309 Will Follow Caroten Color 1180675009 3204. 19.00 Chocolate Flavour 1950314 3302. 10. 90 Chocolate Paste Flavour 873067 18069090 Citric Acid 52602 2918. 14. 00 Coating Chocolate Copertura Latte Pura 860173 18069090 Coating Glaze Cocoa 860160 Will Follow Coating Strawberry Stracciatella Gusto Fragola 860116 21069098 Cocoa Buongusto 854014 Will Follow Cremo Ice Special Milk Powder 01422001 0404.10.12 Curcumin Color OF3543 3203. 00. 10 Fortepanna Paste Flavour 8733093 17049099 French Vanilla Paste Flavour 873187 17049051 Glocose Powder 18 1702. 30. 90 Hazelnut Flavour D162/2015 3302. 10. 90 Lemon Flavour Composition 870480 2008. 30. 90 Milk Flavour 880130 33021090 Nocciola Corona Paste Flavour 873164 Will Follow Orange Emulsion 853101 3302. 10. 90 Peanut Flavour D538/2015 3302. 10. 90 Peanut Paste Flavour 873131 20081191 Pineapple Flavour D202/2013 3302. 10. 90 Raspberry Flavour D195/2013 3302. 10. 90 Red Color 871035 3203. 00. 10 Ripple Amarena-Cherry 870733 20086050 Ripple Chocolate 870691 18069090 20 21 Skimmed Milk Powder 105 0402. 10. 19 Stabilizer Cremo Lolly 840016 3824. 90. 55 Stabilizer Neutro Complex Procrema 840014 38249055 Strawberry Flavour 850237 3302. 10. 90 Strawberry Paste Flavour 873115 20079933 Tangerine Flavour Will Follow Will Follow Vanilla Flavour P1100217 3302. 10. 90 Yoghurt Flavour 880125 3302. 10. 90 Yoghurt Base Powder 854992 21069098 100ml Plastic Opaque Container, Full IML Glossy Label/BOMBA 100ml Plastic Transparent Lid, Full IML Transparent Label/BOMBA 1000ml Plastic Opaqu Container, 1000ml Plastic Transparent Lid, 2000ml Plastic Opaque Container, 2000ml Plastic Transparent Lid, Ice Cream Stick 93 X 10 X 2mm 50PCS/Bundle A Grade Round 200 Bundles/C Ice Cream Stick 114 X 10 X 2mm 50PCS/Bundle A Grade Round 200 Bundles/C Ice Cream Spoon 75mm Individual 12PCS/Strip Paper Wrapped without printing 100Strips/C Alu Standard Sleeves “CONO BOMBA” Lids in Cardboard Printed “BOMBA” Plants cost for the Alu Sleeves Plants cost for lids BOMBA ICE CREAM (182 X Cont.) mm Graphic Works 1. Polyether Polyol 2. Polyol Hardener 3. Toluene Di Isocynate (T80) 4. Prepolymer 5. Glycerine 6. Methyl Dilsocyanate 7. Stannous Octate (Tin II Oxide) 8. Silicone Oil 9. Dimethyl Amine 10. Pigments 11. Methylene Chloride 12. Adhensive 13. Polyester Fibre Yam 14. Polyurethane Foam Scrap 15. Laminating Film Clear 16. Di Octyl Phthylate 17. Calciuym Carbonate Powder 18. Leather Poly Vinyl Chloride (PVC) 19. Ordinary Poly Vinyl Chloride (PVC) 20. Cotton Polyester for Pillows 21. Polyester Spun Fabric for Vitashine 22. Polyester Fabric for Vita Corona and bedsheet 23. Cotton Fabric for Vitasuper 24. Mattress sewing tapes (edging Tapes) 25. Cotton Thread 26. Polyester Thread 27. Jackquard and Damask Testiles 28. Polypropylene net backing cloth 29. Polypropylene Diothene (Nylon) 30. Printed Pillow diothenes 31. Pillow tags PRODUCT NAME ART. NO. CUSTOM TARRIFF PRODUCT NAME ART. NO. CUSTOM TARRIFF 22 23