| 15320.90 | Macadam |
| 01360.50 | Macadamia nuts, dried |
| 01360.50 | Macadamia nuts, fresh, whether or not shelled |
| 44200.40 | Machine-tools for working materials other than metal or wood |
| 43900.55 | Machine guards, sheet metal, (not designed for use with a particular machine) |
| 44200.50 | Machine tool accessories and parts n.e.c. |
| 44200.30 | Machine tools for wood and metal working |
| 88239.00 | Machinery and equipment manufacturing services, other |
| 44900.10 | Machinery and parts for making up or finishing paper pulp, paper or paperboard |
| 44400.20 | Machinery for kneading earth, stones, ores or other mineral substances in solid, powder or paste form |
| 43900.15 | Machinery for liquefying air or gas |
| 44400.20 | Machinery for mixing earth, stones, ores or other mineral substances in solid, powder or paste form |
| 38700.20 | Machinery sheds, complete, prefabricated metal or metal framed |
| 44100.90 | Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce |
| 44200.30 | Machining centres for metal |
| 27100.90 | Made up textile articles n.e.c. |
| 24200.10.90 | Madeira |
| 16390.50 | Magnesite, crude |
| 41600.30 | Magnesium primary recovery |
| 41600.40 | Magnesium secondary recovery from purchased scrap |
| 41600.30 | Magnesium secondary recovery (excluding from purchased scrap) |
| 85950.00 | Mailing list compilation services |
| 85950.00 | Mailing services |
| 47220.20 | Main exchange switching equipment |
| 45200.10.10 | Mainframe, mini-computers |
| 45200.10.10 | Mainframe, super-computers |
| 87120.00 | Maintenance and repair services of accounting machinery |
| 87110.00 | Maintenance and repair services of fabricated metal products, except machinery and equipment |
| 87141.90 | Maintenance and repair services of motor vehicles, other |
| 87120.00 | Maintenance and repair services of office machinery |
| 87159.00 | Maintenance services of machinery and equipment n.e.c. |
| 87142.00 | Maintenance services of motorcycles |
| 87290.00 | Maintenance services of other goods n.e.c. |
| 87143.00 | Maintenance services of other motor vehicles n.e.c. |
| 87149.00 | Maintenance services of other transport equipment |
| 87143.00 | Maintenance services of semi-trailers |
| 87142.00 | Maintenance services of snowmobiles |
| 87143.00 | Maintenance services of trailers |
| 01120.10 | Maize (corn), excluding popcorn |
| 23990.20 | Malt extracts |
| 24320.00 | Malt, excluding extract |
| 26200.00 | Man-made textile staple fibres processed for spinning |
| 83119.00 | Management consulting services, other |
| 83190.00 | Management services, except construction project management services, other |
| 01313.30 | Mandarins, fresh |
| 41110.20 | Manganese |
| 14290.20.30 | Manganese fines |
| 01316.48 | Mangoes, fresh |
| 42900.28.60 | Manicure sets |
| 97220.00 | Manicuring services |
| 23200.40 | Manioc starch |
| 01240.20 | Manioc, fresh or chilled |
| 38900.90 | Manufactured articles n.e.c. |
| 41600.20 | Manufactured articles of antimony |
| 41600.20 | Manufactured articles of beryllium |
| 41600.20 | Manufactured articles of cadmium |
| 41600.20 | Manufactured articles of ceramic/metal items (cermets) |
| 41600.20 | Manufactured articles of cobalt |
| 41600.20 | Manufactured articles of gallium |
| 41600.20 | Manufactured articles of hafnium |
| 41600.20 | Manufactured articles of indium |
| 41600.20 | Manufactured articles of magnesium |
| 41600.20 | Manufactured articles of molybdenum |
| 41600.20 | Manufactured articles of niobium |
| 41600.20 | Manufactured articles of other non-ferrous metals n.e.c. |
| 41600.20 | Manufactured articles of rhenium |
| 41600.20 | Manufactured articles of tantalum |
| 41600.20 | Manufactured articles of thallium |
| 41600.20 | Manufactured articles of titanium |
| 41600.20 | Manufactured articles of tungsten |
| 41600.20 | Manufactured articles of wrought items |
| 41600.20 | Manufactured articles of zirconium |
| 88150.00 | Manufacturing services, coke |
| 88190.00 | Manufacturing services, except of metal products, machinery and equipment, other |
| 88150.00 | Manufacturing services, nuclear fuel |
| 88170.00 | Manufacturing services, plastic products |
| 88150.00 | Manufacturing services, refined petroleum product |
| 88170.00 | Manufacturing services, rubber |
| 83540.00 | Map making services |
| 15100.50 | Marble monumental or building stone |
| 21600.50 | Margarine |
| 35100.90 | Marine coatings |
| 43100.10.20 | Marine outboard motors |
| 47210.10 | Marine radios |
| 71332.00 | Marine, aviation, and other transport insurance services |
| 52900.20 | Maritime parks |
| 01230.40 | Marjoram |
| 83700.30 | Market research services, desk |
| 83700.90 | Market research services, other |
| 83700.20.90 | Market research services, quantitative, other |
| 83114.00 | Marketing management consulting services |
| 01230.51.90 | Marrows, fresh or chilled, other |
| 42900.64 | Masonry anchors, metal |
| 54560.00 | Masonry services |
| 48100.25 | Massage apparatus |
| 35100.60 | Mastics |
| 42100.40 | Masts, steel |
| 38900.36 | Matches |
| 93325.40 | Material assistance support services |
| 27200.10 | Mats excluding coir or sisal |
| 27200.20 | Mats, coir |
| 27200.20 | Mats, other hard fibre |
| 27200.20 | Mats, sisal |
| 27200.10 | Matting excluding coir or sisal |
| 38150.30 | Mattress supports |
| 38150.20 | Mattresses |
| 38150.10 | Mattresses of rubber |
| 38150.10 | Mattresses stuffed with rubber |
| 27100.27 | Mattresses, pneumatic, textile |
| 23990.25 | Mayonnaise |
| 23100.30 | Meal of dried leguminous vegetables |
| 21100.05 | Meals of meat or meat offal, inedible |
| 21800.10 | Meals of oil seeds (excluding mustard) or oleaginous fruits |
| 48200.60 | Measuring, checking and testing instruments, appliances and parts n.e.c. |
| 21100.45 | Meat pastes |
| 23400.40 | Meat pies |
| 21100.10 | Meat, asses, for human consumption, fresh, chilled or frozen |
| 21100.10 | Meat, bovine animals, for human consumption, fresh, chilled or frozen |
| 21100.10 | Meat, goats, for human consumption, fresh, chilled or frozen |
| 21100.10 | Meat, hinnies for human consumption, fresh, chilled or frozen |
| 21100.10 | Meat, horses, for human consumption, fresh, chilled or frozen |
| 39100.80 | Meat, horse, excluding for human consumption, fresh |
| 39100.80 | Meat, kangaroo, excluding for human consumption, fresh |
| 21100.10 | Meat, mules, for human consumption, fresh, chilled or frozen |
| 21100.10 | Meat, sheep, for human consumption, fresh, chilled or frozen |
| 21100.10 | Meat, swine, for human consumption, fresh, chilled or frozen |
| 49500.30 | Mechanical and electromechanical signalling |
| 44400.60 | Mechanical shovels with a 360 degree revolving superstructure |
| 32100.28 | Mechanical wood pulp |
| 48100.25 | Mechano-therapy apparatus |
| 93199.10 | Medical analysis services |
| 88234.00 | Medical precision instrument manufacturing services |
| 93122.00 | Medical services, specialised |
| 93199.10 | Medical testing services |
| 01315.90 | Melons n.e.c., fresh |
| 95999.00 | Membership organizations n.e.c., other services provided |
| 71511.00 | Mergers services |
| 84100.20.20 | Messaging services |
| 44300.00 | Metal-rolling mills |
| 88219.00 | Metal working services, other |
| 27900.15 | Metallised yarn |
| 33100.20 | Metallurgical coke |
| 14290.20.10 | Metallurgical grade manganese ore (greater than 48% manganese content) |
| 83550.00 | Meteorological services |
| 34100.20.10 | Methanoic (formic) acid |
| 34100.10.10.10 | Methanol |
| 37900.90 | Mica articles |
| 16390.30 | Mica, ground |
| 16390.55 | Mica, not crushed or powdered |
| 37900.90 | Mica, worked |
| 47300.10 | Microphones |
| 47400.20 | Microphones, loudspeakers, amplifiers, etc., parts |
| 48200.30 | Microscopes (excluding optical) and diffraction apparatus |
| 48200.30 | Microscopes (excluding optical) and diffraction apparatus parts |
| 44800.08 | Microwave ovens, domestic, electric |
| 91240.00 | Military defence services |
| 23990.20 | Milk based food preparations |
| 23990.20 | Milk based mixes |
| 42900.48.30 | Milk cans of a capacity not exceeding 300 litres, sheet metal |
| 22900.95 | Milk, concentrated or sweetened |
| 22110.90 | Milk, liquid, n.e.c. |
| 02900.05 | Milk, raw |
| 39100.10 | Milled dried blood for poultry feed |
| 39100.10 | Milled dried blood for stock feed |
| 01190.30 | Millet for grain |
| 37900.90 | Millstones for grinding |
| 37900.90 | Millstones for milling |
| 37900.90 | Millstones for pulping |
| 16390.90 | Mined minerals n.e.c. |
| 16120.15.90 | Mineral construction materials, excluding earth, soil, filling, salamander, scoria, shale and tuff |
| 53200.55.40 | Mineral industry constructions, other |
| 16120.35 | Mineral pigment |
| 44400.50 | Mineral substances kneading machinery and parts |
| 44400.50 | Mineral substances mixing machinery and parts |
| 44400.50 | Mineral substances screening machinery and parts |
| 44400.50 | Mineral substances separating machinery and parts |
| 44400.50 | Mineral substances sorting machinery and parts |
| 44400.50 | Mineral substances washing machinery and parts |
| 24410.00 | Mineral waters, artificial, not sweetened nor flavoured |
| 24410.00 | Mineral waters, natural, not sweetened nor flavoured |
| 24490.20 | Mineral waters, sweetened or flavoured, bottled |
| 24490.30 | Mineral waters, sweetened or flavoured, canned |
| 33500.20 | Mineral waxes n.e.c. |
| 37900.40 | Mineral wool |
| 37900.40 | Mineral wool products |
| 16390.30 | Minerals, crushed and powdered n.e.c. |
| 44400.98 | Mining or drilling machinery and parts n.e.c. |
| 51290.40 | Mining rights |
| 01230.41.90 | Mint (excluding peppermint and spearmint), fresh or chilled, other |
| 37100.40.90 | Mirrors n.e.c. |
| 37100.40.10 | Mirrors, rear-view, for vehicles |
| 34500.90 | Miscellaneous basic chemical products n.e.c. |
| 64240.00 | Miscellaneous local delivery services |
| 97990.00 | Miscellaneous services n.e.c. |
| 38400.20 | Mittens of leather or composition leather, specially designed for use in sports |
| 36200.20.20 | Mittens, rubber |
| 38400.20 | Mitts of leather or composition leather, specially designed for use in sports |
| 36200.20.20 | Mitts, rubber |
| 35400.70 | Mixed alkylbenzenes n.e.c. |
| 35400.70 | Mixed alkylnaphthalenes n.e.c. |
| 34610.90 | Mixed fertilisers |
| 23100.80 | Mixes for preparation of bakers wares |
| 33600.00 | Mixtures containing radioactive elements, isotopes or compounds |
| 21400.30 | Mixtures of vegetable and fruit juices |
| 84100.20.10 | Mobile access and/or connection services |
| 84100.20.20 | Mobile calls and/or airtime usage |
| 85250.10 | Mobile patrol services |
| 47210.90 | Mobile phones |
| 84100.20.90 | Mobile services, other |
| 23200.10 | Modified starches, including dextrins |
| 23500.10 | Molasses |
| 21200.30 | Molluscs, frozen |
| 04200.91 | Molluscs, live, fresh or chilled, other |
| 21200.30 | Molluscs, prepared |
| 14290.25.10 | Molybdenite concentrate |
| 14290.25.20 | Molybdenum concentrate |
| 41600.30 | Molybdenum primary recovery |
| 41600.40 | Molybdenum secondary recovery from purchased scrap |
| 41600.30 | Molybdenum secondary recovery (excluding from purchased scrap) |
| 13000.20 | Monazite concentrate |
| 43900.40 | Money-changing vending machines |
| 15100.90 | Monumental or building stone, excluding basalt, dolerite, granite, limestone or sandstone |
| 15100.40.90 | Monumental stone, limestone, other |
| 37600.00 | Monumental stone, worked |
| 37500.40 | Monuments, concrete |
| 51290.50 | Mooring rights |
| 38900.39 | Mops |
| 35400.70 | Mordants n.e.c. |
| 53129.60.20 | Motels |
| 45200.60.60 | Mother boards |
| 96100.50.10 | Motion picture projection services |
| 96100.10.10 | Motion picture/feature film production services |
| 49910.00 | Motor scooters |
| 33300.10 | Motor spirit |
| 48200.40 | Motor vehicle and tractor petrol gauges, ammeters, voltmeters and similar instruments |
| 43900.05.10 | Motor vehicle and truck air conditioners |
| 49210.20 | Motor vehicle and truck bodies (coachwork) |
| 46200.20 | Motor vehicle apparatus for making, breaking, protecting and making connections to and in electrical circuits (including switches, relays, fuses, plugs, terminals, terminal strips, lamp sockets and holders) (excluding wiring) |
| 43100.30 | Motor vehicle connecting rods |
| 27100.27 | Motor vehicle covers, textile |
| 43300.30 | Motor vehicle cranks, crankshafts, camshafts, bearing housings gears, gearing and flywheels |
| 43100.30 | Motor vehicle cylinder blocks |
| 43900.45 | Motor vehicle gaskets |
| 49129.10 | Motor vehicle gearbox assemblies |
| 71331.00 | Motor vehicle insurance services |
| 82100.45.10 | Motor vehicle legal services |
| 88221.00 | Motor vehicle manufacturing services |
| 46300.60 | Motor vehicle or motor cycle wiring harnesses |
| 49129.90 | Motor vehicle parts and accessories n.e.c. |
| 43100.30 | Motor vehicle pistons and rings |
| 49129.10 | Motor vehicle transmission assemblies |
| 43100.30 | Motor vehicle valves and manifolds |