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Customs Tariff Act 1995

Authoritative Version
  • - C2020C00069
  • In force - Superseded Version
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Act No. 147 of 1995 as amended, taking into account amendments up to Customs Tariff Amendment (Growing Australian Export Opportunities Across the Asia-Pacific) Act 2019
An Act to impose duties of Customs, to repeal the Customs Tariff Act 1987, and for related purposes
Administered by: Home Affairs
Registered 07 Feb 2020
Start Date 17 Jan 2020
End Date 10 Feb 2020
Table of contents.

Commonwealth Coat of Arms of Australia

Customs Tariff Act 1995

No. 147, 1995

Compilation No. 77

Compilation date:                           17 January 2020

Includes amendments up to:          Act No. 109, 2019

Registered:                                      7 February 2020

This compilation is in 7 volumes

Volume 1:      sections 1–22

                       Schedule 2

Volume 2:      Schedule 3 (Chapters 1–38)

Volume 3:      Schedule 3 (Chapters 39–59)

Volume 4:      Schedule 3 (Chapters 60–73)

Volume 5:      Schedule 3 (Chapters 74–97)

Volume 6:      Schedules 4–13

Volume 7:      Endnotes

Each volume has its own contents

 

About this compilation

This compilation

This is a compilation of the Customs Tariff Act 1995 that shows the text of the law as amended and in force on 17 January 2020 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

  

  

  


Contents

Schedule 3—Classification of goods and general and special rates of duty               1

Section I—Live animals; animal products                                                              1

Notes..................... ............................................................................................ 1

Chapter 1—Live animals                                                                                            1

Note....................... ............................................................................................ 1

Chapter 2—Meat and edible meat offal                                                             4

Note....................... ............................................................................................ 4

Chapter 3—Fish and crustaceans, molluscs and other aquatic invertebrates           8

Notes..................... ............................................................................................ 8

Chapter 4—Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included                                                                          25

Notes..................... .......................................................................................... 25

Subheading Notes. .......................................................................................... 26

Chapter 5—Products of animal origin, not elsewhere specified or included              30

Notes..................... .......................................................................................... 30

Section II—Vegetable products                                                                                   33

Note....................... .......................................................................................... 33

Chapter 6—Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage  33

Notes..................... .......................................................................................... 33

Chapter 7—Edible vegetables and certain roots and tubers                 35

Notes..................... .......................................................................................... 35

Additional Note..... .......................................................................................... 35

Chapter 8—Edible fruit and nuts; peel of citrus fruit or melons        42

Notes..................... .......................................................................................... 42

Additional Note..... .......................................................................................... 42

Chapter 9—Coffee, tea, mate and spices                                                         47

Notes..................... .......................................................................................... 47

Chapter 10—Cereals                                                                                                  50

Notes..................... .......................................................................................... 50

Subheading Note... .......................................................................................... 50

Chapter 11—Products of the milling industry; malt; starches; inulin; wheat gluten             52

Notes..................... .......................................................................................... 52

Chapter 12—Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder                                           56

Notes..................... .......................................................................................... 56

Subheading Note... .......................................................................................... 57

Chapter 13—Lac; gums, resins and other vegetable saps and extracts        62

Note....................... .......................................................................................... 62

Chapter 14—Vegetable plaiting materials; vegetable products not elsewhere specified or included         64

Notes..................... .......................................................................................... 64

Section III—Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes                                                                                            65

Chapter 15—Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes                                                                            65

Notes..................... .......................................................................................... 65

Subheading Note... .......................................................................................... 66

Additional Note..... .......................................................................................... 66

Section IV—Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes                                                                                                              72

Note....................... .......................................................................................... 72

Chapter 16—Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates  72

Notes..................... .......................................................................................... 72

Subheading Notes. .......................................................................................... 72

Chapter 17—Sugars and sugar confectionery                                              76

Note....................... .......................................................................................... 76

Subheading Notes. .......................................................................................... 76

Chapter 18—Cocoa and cocoa preparations                                                79

Notes..................... .......................................................................................... 79

Chapter 19—Preparations of cereals, flour, starch or milk; pastrycooks’ products            81

Notes..................... .......................................................................................... 81

Additional Note..... .......................................................................................... 82

Chapter 20—Preparations of vegetables, fruit, nuts or other parts of plants           85

Notes..................... .......................................................................................... 85

Subheading Notes. .......................................................................................... 86

Additional Notes... .......................................................................................... 86

Chapter 21—Miscellaneous edible preparations                                         92

Notes..................... .......................................................................................... 92

Additional Note..... .......................................................................................... 92

Chapter 22—Beverages, spirits and vinegar                                                 95

Notes..................... .......................................................................................... 95

Subheading Note... .......................................................................................... 95

Additional Notes... .......................................................................................... 95

Chapter 23—Residues and waste from the food industries; prepared animal fodder          138

Note....................... ........................................................................................ 138

Subheading Note... ........................................................................................ 138

Chapter 24—Tobacco and manufactured tobacco substitutes           141

Note....................... ........................................................................................ 141

Subheading Note... ........................................................................................ 141

Additional Note..... ........................................................................................ 141

Section V—Mineral products                                                                                     146

Chapter 25—Salt; sulphur; earths and stone; plastering materials, lime and cement          146

Notes..................... ........................................................................................ 146

Chapter 26—Ores, slag and ash                                                                         155

Notes..................... ........................................................................................ 155

Subheading Notes. ........................................................................................ 156

Chapter 27—Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes                                                                                     160

Notes..................... ........................................................................................ 160

Subheading Notes. ........................................................................................ 161

Additional Notes... ........................................................................................ 161

Section VI—Products of the chemical or allied industries                        179

Notes..................... 179

Chapter 28—Inorganic chemicals; organic or inorganic compounds of precious metals, of rare‑earth metals, of radioactive elements or of isotopes                  180

Notes..................... ........................................................................................ 180

Subheading Note... ........................................................................................ 183

Additional Note..... ........................................................................................ 183

Sub‑Chapter I—Chemical elements                                                                   184

Sub‑Chapter II—Inorganic acids and inorganic oxygen compounds of non‑metals            185

Sub‑Chapter III—Halogen or sulphur compounds of non‑metals             187

Sub‑Chapter IV—Inorganic bases and oxides, hydroxides and peroxides of metal              187

Sub‑Chapter V—Salts and peroxysalts, of inorganic acids and metals    189

Sub‑Chapter VI—Miscellaneous                                                                        194

Chapter 29—Organic chemicals                                                                        199

Notes..................... ........................................................................................ 199

Subheading Notes. ........................................................................................ 202

Additional Note..... ........................................................................................ 203

Sub‑Chapter I—Hydrocarbons and their halogenated, sulphonated, nitrated or nitrosated derivatives       203

Sub‑Chapter II—Alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives 206

Sub‑Chapter III—Phenols, phenol‑alcohols, and their halogenated, sulphonated, nitrated or nitrosated derivatives                                                                                                       208

Sub‑Chapter IV—Ethers, alcohol peroxides, ether peroxides, ketone peroxides, epoxides with a three‑membered ring, acetals and hemiacetals, and their halogenated, sulphonated, nitrated or nitrosated derivatives                                                                                                       209

Sub‑Chapter V—Aldehyde‑function compounds                                            211

Sub‑Chapter VI—Ketone‑function compounds and quinone‑function compounds               212

Sub‑Chapter VII—Carboxylic acids and their anhydrides, halides, peroxides and peroxyacids and their halogenated, sulphonated, nitrated or nitrosated derivatives        213

Sub‑Chapter VIII—Esters of inorganic acids of non‑metals and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives                                         216

Sub‑Chapter IX—Nitrogen‑function compounds                                           217

Sub‑Chapter X—Organo‑inorganic compounds, heterocyclic compounds, nucleic acids and their salts, and sulphonamides                                                                           221

Sub‑Chapter XI—Provitamins, vitamins and hormones                             226

Sub‑Chapter XII—Glycosides and alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives                                                                       227

Sub‑Chapter XIII—Other organic compounds                                              229

Chapter 30—Pharmaceutical products                                                          230

Notes..................... ........................................................................................ 230

Subheading Notes. ........................................................................................ 232

Additional Note..... ........................................................................................ 232

Chapter 31—Fertilisers                                                                                           239

Notes..................... ........................................................................................ 239

Chapter 32—Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks              243

Notes..................... ........................................................................................ 243

Chapter 33—Essential oils and resinoids; perfumery, cosmetic or toilet preparations       249

Notes..................... ........................................................................................ 249

Chapter 34—Soap, organic surface‑active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster  253

Notes..................... ........................................................................................ 253

Chapter 35—Albuminoidal substances; modified starches; glues; enzymes               259

Notes..................... ........................................................................................ 259

Chapter 36—Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations                                                                                        262

Notes..................... ........................................................................................ 262

Chapter 37—Photographic or cinematographic goods                         264

Notes..................... ........................................................................................ 264

Chapter 38—Miscellaneous chemical products                                          268

Notes..................... ........................................................................................ 268

Subheading Notes. ........................................................................................ 270


Schedule 3Classification of goods and general and special rates of duty

Note 1:    See sections 15 and 16.

Note 2:    The text in this Schedule is based on the wording in the Harmonized Commodity Description and Coding System that is referred to in the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983.

Note 3:    The text of the Convention is set out in Australian Treaty Series 1988 No. 30. In 2006, the text of a Convention in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).

Section ILive animals; animal products

Notes. 

             1.‑  Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.

             2.‑  Except where the context otherwise requires, throughout this Schedule any reference to “dried” products also covers products which have been dehydrated, evaporated or freeze‑dried.

Chapter 1Live animals

Note. 

             1.‑  This Chapter covers all live animals except:

                     (a)  Fish and crustaceans, molluscs and other aquatic invertebrates, of 0301, 0306, 0307 or 0308;

                     (b)  Cultures of micro‑organisms and other products of 3002; and

                     (c)  Animals of 9508.

 

0101

LIVE HORSES, ASSES, MULES AND HINNIES:

 

0101.2

‑Horses:

 

0101.21.00

‑‑Purebred breeding animals

Free

0101.29.00

‑‑Other

Free

0101.30.00

‑Asses

Free

0101.90.00

‑Other

Free

 

0102

LIVE BOVINE ANIMALS:

 

0102.2

‑Cattle:

 

0102.21.00

‑‑Pure‑bred breeding animals

Free

0102.29.00

‑‑Other

Free

0102.3

‑Buffalo:

 

0102.31.00

‑‑Pure‑bred breeding animals

Free

0102.39.00

‑‑Other

Free

0102.90.00

‑Other

Free

 

0103

LIVE SWINE:

 

0103.10.00

‑Pure‑bred breeding animals

Free

0103.9

‑Other:

 

0103.91.00

‑‑Weighing less than 50 kg

Free

0103.92.00

‑‑Weighing 50 kg or more

Free

 

0104

LIVE SHEEP AND GOATS:

 

0104.10.00

‑Sheep

Free

0104.20.00

‑Goats

Free

 

0105

LIVE POULTRY, THAT IS TO SAY, FOWLS OF THE SPECIES Gallus domesticus, DUCKS, GEESE, TURKEYS AND GUINEA FOWLS:

 

0105.1

‑Weighing not more than 185 g:

 

0105.11.00

‑‑Fowls of the species Gallus domesticus

Free

0105.12.00

‑‑Turkeys

Free

0105.13.00

‑‑Ducks

Free

0105.14.00

‑‑Geese

Free

0105.15.00

‑‑Guinea fowls

Free

0105.9

‑Other:

 

0105.94.00

‑‑Fowls of the species Gallus domesticus

Free

0105.99.00

‑‑Other

Free

 

0106

OTHER LIVE ANIMALS:

 

0106.1

‑Mammals:

 

0106.11.00

‑‑Primates

Free

0106.12.00

‑‑Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia)

Free

0106.13.00

‑‑Camels and other camelids (Camelidae)

Free

0106.14.00

‑‑Rabbits and hares

Free

0106.19.00

‑‑Other

Free

0106.20.00

‑Reptiles (including snakes and turtles)

Free

0106.3

‑Birds:

 

0106.31.00

‑‑Birds of prey

Free

0106.32.00

‑‑Psittaciformes (including parrots, parakeets, macaws and cockatoos)

Free

0106.33.00

‑‑Ostriches; emus (Dromaius novaehollandiae)

Free

0106.39.00

‑‑Other

Free

0106.4

‑Insects:

 

0106.41.00

‑‑Bees

Free

0106.49.00

‑‑Other

Free

0106.90.00

‑Other

Free

Chapter 2Meat and edible meat offal

Note. 

             1.‑  This Chapter does not cover:

                     (a)  Products of the kinds described in 0201 to 0208 or 0210, unfit or unsuitable for human consumption;

                     (b)  Guts, bladders or stomachs of animals (0504.00.00) or animal blood (0511 or 3002); or

                     (c)  Animal fat, other than products of 0209 (Chapter 15).

 

0201

MEAT OF BOVINE ANIMALS, FRESH OR CHILLED:

 

0201.10.00

‑Carcasses and half‑carcasses

Free

0201.20.00

‑Other cuts with bone in

Free

0201.30.00

‑Boneless

Free

 

0202

MEAT OF BOVINE ANIMALS FROZEN:

 

0202.10.00

‑Carcasses and half‑carcasses

Free

0202.20.00

‑Other cuts with bone in

Free

0202.30.00

‑Boneless

Free

 

0203

MEAT OF SWINE, FRESH, CHILLED OR FROZEN:

 

0203.1

‑Fresh or chilled:

 

0203.11.00

‑‑Carcasses and half‑carcasses

Free

0203.12.00

‑‑Hams, shoulders and cuts thereof, with bone in

Free

0203.19.00

‑‑Other

Free

0203.2

‑Frozen:

 

0203.21.00

‑‑Carcasses and half‑carcasses

Free

0203.22.00

‑‑Hams, shoulders and cuts thereof, with bone in

Free

0203.29.00

‑‑Other

Free

 

0204

MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN:

 

0204.10.00

‑Carcasses and half‑carcasses of lamb, fresh or chilled

Free

0204.2

‑Other meat of sheep, fresh or chilled:

 

0204.21.00

‑‑Carcasses and half‑carcasses

Free

0204.22.00

‑‑Other cuts with bone in

Free

0204.23.00

‑‑Boneless

Free

0204.30.00

‑Carcasses and half‑carcasses of lamb, frozen

Free

0204.4

‑Other meat of sheep, frozen:

 

0204.41.00

‑‑Carcasses and half‑carcasses

Free

0204.42.00

‑‑Other cuts with bone in

Free

0204.43.00

‑‑Boneless

Free

0204.50.00

‑Meat of goats

Free

 

0205.00.00

MEAT OF HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN

Free

 

0206

EDIBLE OFFAL OF BOVINE ANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN:

 

0206.10.00

‑Of bovine animals, fresh or chilled

Free

0206.2

‑Of bovine animals, frozen:

 

0206.21.00

‑‑Tongues

Free

0206.22.00

‑‑Livers

Free

0206.29.00

‑‑Other

Free

0206.30.00

‑Of swine, fresh or chilled

Free

0206.4

‑Of swine, frozen:

 

0206.41.00

‑‑Livers

Free

0206.49.00

‑‑Other

Free

0206.80.00

‑Other, fresh or chilled

Free

0206.90.00

‑Other, frozen

Free

 

0207

MEAT AND EDIBLE OFFAL, OF THE POULTRY OF 0105, FRESH, CHILLED OR FROZEN:

 

0207.1

‑Of fowls of the species Gallus domesticus:

 

0207.11.00

‑‑Not cut in pieces, fresh or chilled

Free

0207.12.00

‑‑Not cut in pieces, frozen

Free

0207.13.00

‑‑Cuts and offal, fresh or chilled

Free

0207.14.00

‑‑Cuts and offal, frozen

Free

0207.2

‑Of turkeys:

 

0207.24.00

‑‑Not cut in pieces, fresh or chilled

Free

0207.25.00

‑‑Not cut in pieces, frozen

Free

0207.26.00

‑‑Cuts and offal, fresh or chilled

Free

0207.27.00

‑‑Cuts and offal, frozen

Free

0207.4

‑Of ducks:

 

0207.41.00

‑‑Not cut in pieces, fresh or chilled

Free

0207.42.00

‑‑Not cut in pieces, frozen

Free

0207.43.00

‑‑Fatty livers, fresh or chilled

Free

0207.44.00

‑‑Other, fresh or chilled

Free

0207.45.00

‑‑Other, frozen

Free

0207.5

‑Of geese:

 

0207.51.00

‑‑Not cut in pieces, fresh or chilled

Free

0207.52.00

‑‑Not cut in pieces, frozen

Free

0207.53.00

‑‑Fatty livers, fresh or chilled

Free

0207.54.00

‑‑Other, fresh or chilled

Free

0207.55.00

‑‑Other, frozen

Free

0207.60.00

‑Of guinea fowls

Free

 

0208

OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH, CHILLED OR FROZEN:

 

0208.10.00

‑Of rabbits or hares

Free

0208.30.00

‑Of primates

Free

0208.40.00

‑Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia)

Free

0208.50.00

‑Of reptiles (including snakes and turtles)

Free

0208.60.00

‑Of camels and other camelids (Camelidae)

Free

0208.90.00

‑Other

Free

 

0209

PIG FAT, FREE OF LEAN MEAT, AND POULTRY FAT, NOT RENDERED OR OTHERWISE EXTRACTED, FRESH, CHILLED, FROZEN, SALTED, IN BRINE, DRIED OR SMOKED:

 

0209.10.00

‑Of pigs

Free

0209.90.00

‑Other

Free

 

0210

MEAT AND EDIBLE MEAT OFFAL, SALTED, IN BRINE, DRIED OR SMOKED; EDIBLE FLOURS AND MEALS OF MEAT OR MEAT OFFAL:

 

0210.1

‑Meat of swine:

 

0210.11.00

‑‑Hams, shoulders and cuts thereof, with bone in

Free

0210.12.00

‑‑Bellies (streaky) and cuts thereof

Free

0210.19.00

‑‑Other

Free

0210.20.00

‑Meat of bovine animals

Free

0210.9

‑Other, including edible flours and meals of meat or meat offal:

 

0210.91.00

‑‑Of primates

Free

0210.92.00

‑‑Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia)

Free

0210.93.00

‑‑Of reptiles (including snakes and turtles)

Free

0210.99.00

‑‑Other

Free

Chapter 3Fish and crustaceans, molluscs and other aquatic invertebrates

Notes. 

             1.‑  This Chapter does not cover:

                     (a)  Mammals of 0106;

                     (b)  Meat of mammals of 0106 (0208 or 0210);

                     (c)  Fish (including livers, roes and milt thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (2301); or

                     (d)  Caviar or caviar substitutes prepared from fish eggs (1604).

             2.‑  In this Chapter, “pellets” means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.

 

0301

LIVE FISH:

 

0301.1

‑Ornamental fish:

 

0301.11.00

‑‑Freshwater

Free

0301.19.00

‑‑Other

Free

0301.9

‑Other live fish:

 

0301.91.00

‑‑Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

Free

0301.92.00

‑‑Eels (Anguilla spp.)

Free

0301.93.00

‑‑Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)

Free

0301.94.00

‑‑Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)

Free

0301.95.00

‑‑Southern bluefin tunas (Thunnus maccoyii)

Free

0301.99.00

‑‑Other

Free

 

0302

FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF 0304:

 

0302.1

‑Salmonidae, excluding edible fish offal of 0302.91.00 to 0302.99.00:

 

0302.11.00

‑‑Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

Free

0302.13.00

‑‑Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)

Free

0302.14.00

‑‑Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

Free

0302.19.00

‑‑Other

Free

0302.2

‑Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of 0302.91.00 to 0302.99.00:

 

0302.21.00

‑‑Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

Free

0302.22.00

‑‑Plaice (Pleuronectes platessa)

Free

0302.23.00

‑‑Sole (Solea spp.)

Free

0302.24.00

‑‑Turbots (Psetta maxima)

Free

0302.29.00

‑‑Other

Free

0302.3

‑Tunas (of the genus Thunnus), skipjack or stripe‑bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding edible fish offal of 0302.91.00 to 0302.99.00:

 

0302.31.00

‑‑Albacore or longfinned tunas (Thunnus alalunga)

Free

0302.32.00

‑‑Yellowfin tunas (Thunnus albacares)

Free

0302.33.00

‑‑Skipjack or stripe‑bellied bonito

Free

0302.34.00

‑‑Bigeye tunas (Thunnus obesus)

Free

0302.35.00

‑‑Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)

Free

0302.36.00

‑‑Southern bluefin tunas (Thunnus maccoyii)

Free

0302.39.00

‑‑Other

Free

0302.4

‑Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of 0302.91.00 to 0302.99.00:

 

0302.41.00

‑‑Herrings (Clupea harengus, Clupea pallasii)

Free

0302.42.00

‑‑Anchovies (Engraulis spp.)

Free

0302.43.00

‑‑Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)

Free

0302.44.00

‑‑Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

Free

0302.45.00

‑‑Jack and horse mackerel (Trachurus spp.)

Free

0302.46.00

‑‑Cobia (Rachycentron canadum)

Free

0302.47.00

‑‑Swordfish (Xiphias gladius)

Free

0302.49.00

‑‑Other

Free

0302.5

‑Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of 0302.91.00 to 0302.99.00:

 

0302.51.00

‑‑Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

Free

0302.52.00

‑‑Haddock (Melanogrammus aeglefinus)

Free

0302.53.00

‑‑Coalfish (Pollachius virens)

Free

0302.54.00

‑‑Hake (Merluccius spp., Urophycis spp.)

Free

0302.55.00

‑‑Alaska pollack (Theragra chalcogramma)

Free

0302.56.00

‑‑Blue whitings (Micromesistius poutassou, Micromesistius australis)

Free

0302.59.00

‑‑Other

Free

0302.7

‑Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding edible fish offal of 0302.91.00 to 0302.99.00:

 

0302.71.00

‑‑Tilapias (Oreochromis spp.)

Free

0302.72.00

‑‑Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)

Free

0302.73.00

‑‑Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)

Free

0302.74.00

‑‑Eels (Anguilla spp.)

Free

0302.79.00

‑‑Other

Free

0302.8

‑Other fish, excluding edible fish offal of 0302.91.00 to 0302.99.00:

 

0302.81.00

‑‑Dogfish and other sharks

Free

0302.82.00

‑‑Rays and skates (Rajidae)

Free

0302.83.00

‑‑Toothfish (Dissostichus spp.)

Free

0302.84.00

‑‑Seabass (Dicentrarchus spp.)

Free

0302.85.00

‑‑Seabream (Sparidae)

Free

0302.89.00

‑‑Other

Free

0302.9

‑Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal:

 

0302.91.00

‑‑Livers, roes and milt

Free

0302.92.00

‑‑Shark fins

Free

0302.99.00

‑‑Other

Free

 

0303

FISH, FROZEN, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF 0304:

 

0303.1

‑Salmonidae, excluding edible fish offal of 0303.91.00 to 0303.99.00:

 

0303.11.00

‑‑Sockeye salmon (red salmon) (Oncorhynchus nerka)

Free

0303.12.00

‑‑Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus)

Free

0303.13.00

‑‑Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)

Free

0303.14.00

‑‑Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

Free

0303.19.00

‑‑Other

Free

0303.2

‑Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.), excluding edible fish offal of 0303.91.00 to 0303.99.00:

 

0303.23.00

‑‑Tilapias (Oreochromis spp.)

Free

0303.24.00

‑‑Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)

Free

0303.25.00

‑‑Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)

Free

0303.26.00

‑‑Eels (Anguilla spp.)

Free

0303.29.00

‑‑Other

Free

0303.3

‑Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of 0303.91.00 to 0303.99.00:

 

0303.31.00

‑‑Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)

Free

0303.32.00

‑‑Plaice (Pleuronectes platessa)

Free

0303.33.00

‑‑Sole (Solea spp.)

Free

0303.34.00

‑‑Turbots (Psetta maxima)

Free

0303.39.00

‑‑Other

Free

0303.4

‑Tunas (of the genus Thunnus), skipjack or stripe‑bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding edible fish offal of 0303.91.00 to 0303.99.00:

 

0303.41.00

‑‑Albacore or longfinned tunas (Thunnus alalunga)

Free

0303.42.00

‑‑Yellowfin tunas (Thunnus albacares)

Free

0303.43.00

‑‑Skipjack or stripe‑bellied bonito

Free

0303.44.00

‑‑Bigeye tunas (Thunnus obesus)

Free

0303.45.00

‑‑Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)

Free

0303.46.00

‑‑Southern bluefin tunas (Thunnus maccoyii)

Free

0303.49.00

‑‑Other

Free

0303.5

‑Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of 0303.91.00 to 0303.99.00:

 

0303.51.00

‑‑Herrings (Clupea harengus, Clupea pallasii)

Free

0303.53.00

‑‑Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)

Free

0303.54.00

‑‑Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)

Free

0303.55.00

‑‑Jack and horse mackerel (Trachurus spp.)

Free

0303.56.00

‑‑Cobia (Rachycentron canadum)

Free

0303.57.00

‑‑Swordfish (Xiphias gladius)

Free

0303.59.00

‑‑Other

Free

0303.6

‑Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of 0303.91.00 to 0303.99.00:

 

0303.63.00

‑‑Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

Free

0303.64.00

‑‑Haddock (Melanogrammus aeglefinus)

Free

0303.65.00

‑‑Coalfish (Pollachius virens)

Free

0303.66.00

‑‑Hake (Merluccius spp., Urophycis spp.)

Free

0303.67.00

‑‑Alaska pollack (Theragra chalcogramma)

Free

0303.68.00

‑‑Blue whitings (Micromesistius poutassou, Micromesistius australis)

Free

0303.69.00

‑‑Other

Free

0303.8

‑Other fish, excluding edible fish offal of 0303.91.00 to 0303.99.00:

 

0303.81.00

‑‑Dogfish and other sharks

Free

0303.82.00

‑‑Rays and skates (Rajidae)

Free

0303.83.00

‑‑Toothfish (Dissostichus spp.)

Free

0303.84.00

‑‑Seabass (Dicentrarchus spp.)

Free

0303.89.00

‑‑Other

Free

0303.9

‑Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal:

 

0303.91.00

‑‑Livers, roes and milt

Free

0303.92.00

‑‑Shark fins

Free

0303.99.00

‑‑Other

Free

 

0304

FISH FILLETS AND OTHER FISH MEAT (WHETHER OR NOT MINCED), FRESH, CHILLED OR FROZEN:

 

0304.3

‑Fresh or chilled fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.):

 

0304.31.00

‑‑Tilapias (Oreochromis spp.)

Free

0304.32.00

‑‑Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)

Free

0304.33.00

‑‑Nile perch (Lates niloticus)

Free

0304.39.00

‑‑Other

Free

0304.4

‑Fresh or chilled fillets of other fish:

 

0304.41.00

‑‑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)

Free

0304.42.00

‑‑Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

Free

0304.43.00

‑‑Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)

Free

0304.44.00

‑‑Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Moridae and Muraenolepididae

Free

0304.45.00

‑‑Swordfish (Xiphias gladius)

Free

0304.46.00

‑‑Toothfish (Dissostichus spp.)

Free

0304.47.00

‑‑Dogfish and other sharks

Free

0304.48.00

‑‑Rays and skates (Rajidae)

Free

0304.49.00

‑‑Other

Free

0304.5

‑Other, fresh or chilled:

 

0304.51.00

‑‑Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)

Free

0304.52.00

‑‑Salmonidae

Free

0304.53.00

‑‑Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae

Free

0304.54.00

‑‑Swordfish (Xiphias gladius)

Free

0304.55.00

‑‑Toothfish (Dissostichus spp.)

Free

0304.56.00

‑‑Dogfish and other sharks

Free

0304.57.00

‑‑Rays and skates (Rajidae)

Free

0304.59.00

‑‑Other

Free

0304.6

‑Frozen fillets of tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.):

 

0304.61.00

‑‑Tilapias (Oreochromis spp.)

Free

0304.62.00

‑‑Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)

Free

0304.63.00

‑‑Nile perch (Lates niloticus)

Free

0304.69.00

‑‑Other

Free

0304.7

‑Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae:

 

0304.71.00

‑‑Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

Free

0304.72.00

‑‑Haddock (Melanogrammus aeglefinus)

Free

0304.73.00

‑‑Coalfish (Pollachius virens)

Free

0304.74.00

‑‑Hake (Merluccius spp., Urophycis spp.)

Free

0304.75.00

‑‑Alaska pollack (Theragra chalcogramma)

Free

0304.79.00

‑‑Other

Free

0304.8

‑Frozen fillets of other fish:

 

0304.81.00

‑‑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)

Free

0304.82.00

‑‑Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

Free

0304.83.00

‑‑Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae)

Free

0304.84.00

‑‑Swordfish (Xiphias gladius)

Free

0304.85.00

‑‑Toothfish (Dissostichus spp.)

Free

0304.86.00

‑‑Herrings (Clupea harengus, Clupea pallasii)

Free

0304.87.00

‑‑Tunas (of the genus Thunnus), skipjack or stripe‑bellied bonito (Euthynnus (Katsuwonus) pelamis)

Free

0304.88.00

‑‑Dogfish, other sharks, rays and skates (Rajidae)

Free

0304.89.00

‑‑Other

Free

0304.9

‑Other, frozen:

 

0304.91.00

‑‑Swordfish (Xiphias gladius)

Free

0304.92.00

‑‑Toothfish (Dissostichus spp.)

Free

0304.93.00

‑‑Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)

Free

0304.94.00

‑‑Alaska pollack (Theragra chalcogramma)

Free

0304.95.00

‑‑Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska pollack (Theragra chalcogramma)

Free

0304.96.00

‑‑Dogfish and other sharks

Free

0304.97.00

‑‑Rays and skates (Rajidae)

Free

0304.99.00

‑‑Other

Free

 

0305

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:

 

0305.10.00

‑Flours, meals and pellets of fish, fit for human consumption

Free

0305.20.00

‑Livers, roes and milt of fish, dried, smoked, salted or in brine

Free

0305.3

‑Fish fillets, dried, salted or in brine, but not smoked:

 

0305.31.00

‑‑Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)

Free

0305.32.00

‑‑Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae

Free

0305.39.00

‑‑Other

Free

0305.4

‑Smoked fish, including fillets, other than edible fish offal:

 

0305.41.00

‑‑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)

Free

0305.42.00

‑‑Herrings (Clupea harengus, Clupea pallasii)

Free

0305.43.00

‑‑Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)

Free

0305.44.00

‑‑Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)

Free

0305.49.00

‑‑Other

Free

0305.5

‑Dried fish, other than edible fish offal, whether or not salted but not smoked:

 

0305.51.00

‑‑Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

Free

0305.52.00

‑‑Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)

Free

0305.53.00

‑‑Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

Free

0305.54.00

‑‑Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus), Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.), jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia (Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae)

Free

0305.59.00

‑‑Other

Free

0305.6

‑Fish, salted but not dried or smoked and fish in brine, other than edible fish offal:

 

0305.61.00

‑‑Herrings (Clupea harengus, Clupea pallasii)

Free

0305.62.00

‑‑Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

Free

0305.63.00

‑‑Anchovies (Engraulis spp.)

Free

0305.64.00

‑‑Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels (Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.)

Free

0305.69.00

‑‑Other

Free

0305.7

Fish fins, heads, tails, maws and other edible fish offal:

 

0305.71.00

‑‑Shark fins

Free

0305.72.00

‑‑Fish heads, tails and maws

Free

0305.79.00

‑‑Other

Free

 

0306

CRUSTACEANS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED CRUSTACEANS, WHETHER IN SHELL OR NOT, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS; 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:

Free

0306.1

‑Frozen:

 

0306.11.00

‑‑Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)

Free

0306.12.00

‑‑Lobsters (Homarus spp.)

Free

0306.14.00

‑‑Crabs

Free

0306.15.00

‑‑Norway lobsters (Nephrops norvegicus)

Free

0306.16.00

‑‑Cold‑water shrimps and prawns (Pandalus spp., Crangon crangon)

Free

0306.17.00

‑‑Other shrimps and prawns

Free

0306.19.00

‑‑Other, including flours, meals and pellets of crustaceans, fit for human consumption

Free

0306.3

‑Live, fresh or chilled:

 

0306.31.00

‑‑Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)

Free

0306.32.00

‑‑Lobsters (Homarus spp.)

Free

0306.33.00

‑‑Crabs

Free

0306.34.00

‑‑Norway lobsters (Nephrops norvegicus)

Free

0306.35.00

‑‑Cold‑water shrimps and prawns (Pandalus spp., Crangon crangon)

Free

0306.36.00

‑‑Other shrimps and prawns

Free

0306.39.00

‑‑Other, including flours, meals and pellets of crustaceans, fit for human consumption

Free

0306.9

‑Other:

 

0306.91.00

‑‑Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)

Free

0306.92.00

‑‑Lobsters (Homarus spp.)

Free

0306.93.00

‑‑Crabs

Free

0306.94.00

‑‑Norway lobsters (Nephrops norvegicus)

Free

0306.95.00

‑‑Shrimps and prawns

Free

0306.99.00

‑‑Other, including flours, meals and pellets of crustaceans, fit for human consumption

Free

 

0307

MOLLUSCS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED MOLLUSCS, WHETHER IN SHELL OR NOT, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS; FLOURS, MEALS AND PELLETS OF MOLLUSCS, FIT FOR HUMAN CONSUMPTION:

 

0307.1

‑Oysters:

 

0307.11.00

‑‑Live, fresh or chilled

Free

0307.12.00

‑‑Frozen

Free

0307.19.00

‑‑Other

Free

0307.2

‑Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten:

 

0307.21.00

‑‑Live, fresh or chilled

Free

0307.22.00

‑‑Frozen

Free

0307.29.00

‑‑Other

Free

0307.3

‑Mussels (Mytilus spp., Perna spp.):

 

0307.31.00

‑‑Live, fresh or chilled

Free

0307.32.00

‑‑Frozen

Free

0307.39.00

‑‑Other

Free

0307.4

‑Cuttle fish and squid:

 

0307.42.00

‑‑Live, fresh or chilled

Free

0307.43.00

‑‑Frozen

Free

0307.49.00

‑‑Other

Free

0307.5

‑Octopus (Octopus spp.):

 

0307.51.00

‑‑Live, fresh or chilled

Free

0307.52.00

‑‑Frozen

Free

0307.59.00

‑‑Other

Free

0307.60.00

‑Snails, other than sea snails

Free

0307.7

‑Clams, cockles and arkshells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae):

 

0307.71.00

‑‑Live, fresh or chilled

Free

0307.72.00

‑‑Frozen

Free

0307.79.00

‑‑Other

Free

0307.8

‑Abalone (Haliotis spp.) and stromboid conchs (Strombus spp.):

 

0307.81.00

‑‑Live, fresh or chilled abalone (Haliotis spp.)

Free

0307.82.00

‑‑Live, fresh or chilled stromboid conchs (Strombus spp.)

Free

0307.83.00

‑‑Frozen abalone (Haliotis spp.)

Free

0307.84.00

‑‑Frozen stromboid conchs (Strombus spp.)

Free

0307.87.00

‑‑Other abalone (Haliotis spp.)

Free

0307.88.00

‑‑Other stromboid conchs (Strombus spp.)

Free

0307.9

‑Other, including flours, meals and pellets, fit for human consumption:

 

0307.91.00

‑‑Live, fresh or chilled

Free

0307.92.00

‑‑Frozen

Free

0307.99.00

‑‑Other

Free

 

0308

AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS; FLOURS, MEALS AND PELLETS OF AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, FIT FOR HUMAN CONSUMPTION:

 

0308.1

‑Sea cucumbers (Stichopus japonicus, Holothuroidea):

 

0308.11.00

‑‑Live, fresh or chilled

Free

0308.12.00

‑‑Frozen

Free

0308.19.00

‑‑Other

Free

0308.2

‑Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echinus esculentus):

 

0308.21.00

‑‑Live, fresh or chilled

Free

0308.22.00

‑‑Frozen

Free

0308.29.00

‑‑Other

Free

0308.30.00

‑Jellyfish (Rhopilema spp.)

Free

0308.90.00

‑Other

Free

Chapter 4Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included

Notes. 

             1.‑  “Milk” means full cream milk or partially or completely skimmed milk.

             2.‑  For the purposes of 0405:

                     (a)  “Butter” means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80% or more but not more than 95% by weight, a maximum milk solids‑not‑fat content of 2% by weight and a maximum water content of 16% by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic‑acid‑producing bacteria.

                     (b)  “Dairy spreads” means a spreadable emulsion of the water‑in‑oil type, containing milkfat as the only fat in the product, with a milkfat content of 39% or more but less than 80% by weight.

             3.‑  Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in 0406 provided that they have the three following characteristics:

                     (a)  a milkfat content, by weight of the dry matter, of 5% or more;

                     (b)  a dry matter content, by weight, of at least 70% but not exceeding 85%; and

                     (c)  they are moulded or capable of being moulded.

             4.‑  This Chapter does not cover:

                     (a)  Products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose calculated on the dry matter (1702); or

                     (b)  Products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) (1901 or 2106); or

                     (c)  Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (3502) or globulins (3504.00.00).

Subheading Notes. 

             1.‑  For the purposes of 0404.10.00, “modified whey” means products consisting of whey constituents, that is, whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.

             2.‑  For the purposes of 0405.10.00, “butter” does not include dehydrated butter or ghee (0405.90.00).

 

0401

MILK AND CREAM, NOT CONCENTRATED NOR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER:

 

0401.10.00

‑Of a fat content, by weight, not exceeding 1%

Free

0401.20.00

‑Of a fat content, by weight, exceeding 1% but not exceeding 6%

Free

0401.40.00

‑Of a fat content, by weight, exceeding 6% but not exceeding 10%

Free

0401.50.00

‑Of a fat content, by weight, exceeding 10%

Free

 

0402

MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER:

 

0402.10.00

‑In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%

Free

0402.2

‑In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%:

 

0402.21.00

‑‑Not containing added sugar or other sweetening matter

Free

0402.29.00

‑‑Other

Free

0402.9

‑Other:

 

0402.91.00

‑‑Not containing added sugar or other sweetening matter

Free

0402.99.00

‑‑Other

Free

 

0403

BUTTERMILK, CURDLED MILK AND CREAM, YOGURT, KEPHIR AND OTHER FERMENTED OR ACIDIFIED MILK AND CREAM, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED OR CONTAINING ADDED FRUIT, NUTS OR COCOA:

 

0403.10.00

‑Yogurt

Free

0403.90.00

‑Other

Free

 

0404

WHEY, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER; PRODUCTS CONSISTING OF NATURAL MILK CONSTITUENTS, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER, NOT ELSEWHERE SPECIFIED OR INCLUDED:

 

0404.10.00

‑Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter

Free

0404.90.00

‑Other

Free

 

0405

BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS:

 

0405.10.00

‑Butter

Free

0405.20.00

‑Dairy spreads

4%
DCS:Free

0405.90.00

‑Other

Free

 

0406

CHEESE AND CURD:

 

0406.10.00

‑Fresh (unripened or uncured) cheese, including whey cheese, and curd

$1.220/kg
DC:$1.220/kg, less 5%

0406.20.00

‑Grated or powdered cheese, of all kinds

$1.220/kg
DC:$1.220/kg, less 5%

0406.30.00

‑Processed cheese, not grated or powdered

$1.220/kg
DC:$1.220/kg, less 5%

0406.40

‑Blue‑veined cheese and other cheese containing veins produced by Penicillium roqueforti:

 

0406.40.10

‑‑‑Cheese, of the following types:

       (a)      roquefort;

       (b)      stilton

Free

0406.40.90

‑‑‑Other

$1.220/kg
DC:$1.220/kg, less 5%

0406.90

‑Other cheese:

 

0406.90.10

‑‑‑Cheese, of the following types:

       (a)      made wholly from goats’ milk, other than fetta or kasseri;

       (b)      surface‑ripened soft, having:

                      (i)     a fat content in the dry matter of not less than 50% by weight; and

                     (ii)     a moisture content of not less than 65% by weight of the non‑fatty matter

Free

0406.90.90

‑‑‑Other

$1.220/kg
DC:$1.220/kg, less 5%

 

0407

BIRDS’ EGGS, IN SHELL, FRESH, PRESERVED OR COOKED:

 

0407.1

‑Fertilised eggs for incubation:

 

0407.11.00

‑‑Of fowls of the species Gallus domesticus

Free

0407.19.00

‑‑Other

Free

0407.2

‑Other fresh eggs:

 

0407.21.00

‑‑Of fowls of the species Gallus domesticus

Free

0407.29.00

‑‑Other

Free

0407.90.00

‑Other

Free

 

0408

BIRDS’ EGGS, NOT IN SHELL, AND EGG YOLKS, FRESH, DRIED, COOKED BY STEAMING OR BY BOILING IN WATER, MOULDED, FROZEN OR OTHERWISE PRESERVED, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER:

 

0408.1

‑Egg yolks:

 

0408.11.00

‑‑Dried

Free

0408.19.00

‑‑Other

Free

0408.9

‑Other:

 

0408.91.00

‑‑Dried

Free

0408.99.00

‑‑Other

Free

 

0409.00.00

NATURAL HONEY

Free

 

0410.00.00

EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

Free

Chapter 5Products of animal origin, not elsewhere specified or included

Notes. 

             1.‑  This Chapter does not cover:

                     (a)  Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried);

                     (b)  Hides or skins (including furskins) other than goods of 0505 and parings and similar waste of raw hides or skins of 0511 (Chapter 41 or 43);

                     (c)  Animal textile materials, other than horsehair and horsehair waste (Section XI); or

                     (d)  Prepared knots or tufts for broom or brush making (9603).

             2.‑  For the purposes of 0501.00.00, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.

             3.‑  Throughout this Schedule, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as “ivory”.

             4.‑  Throughout this Schedule, “horsehair” means hair of the manes or tails of equine or bovine animals. 0511 covers, inter alia, horsehair and horsehair waste, whether or not put up as a layer with or without supporting material.

 

0501.00.00

HUMAN HAIR, UNWORKED, WHETHER OR NOT WASHED OR SCOURED; WASTE OF HUMAN HAIR

Free

 

0502

PIGS’, HOGS’ OR BOARS’ BRISTLES AND HAIR; BADGER HAIR AND OTHER BRUSH MAKING HAIR; WASTE OF SUCH BRISTLES OR HAIR:

 

0502.10.00

‑Pigs’, hogs’ or boars’ bristles and hair and waste thereof

Free

0502.90.00

‑Other

Free

 

0504.00.00

GUTS, BLADDERS AND STOMACHS OF ANIMALS (OTHER THAN FISH), WHOLE AND PIECES THEREOF, FRESH, CHILLED, FROZEN, SALTED, IN BRINE, DRIED OR SMOKED

Free

 

0505

SKINS AND OTHER PARTS OF BIRDS, WITH THEIR FEATHERS OR DOWN, FEATHERS AND PARTS OF FEATHERS (WHETHER OR NOT WITH TRIMMED EDGES) AND DOWN, NOT FURTHER WORKED THAN CLEANED, DISINFECTED OR TREATED FOR PRESERVATION; POWDER AND WASTE OF FEATHERS OR PARTS OF FEATHERS:

 

0505.10.00

‑Feathers of a kind used for stuffing; down

Free

0505.90.00

‑Other

Free

 

0506

BONES AND HORN‑CORES, UNWORKED, DEFATTED, SIMPLY PREPARED (BUT NOT CUT TO SHAPE), TREATED WITH ACID OR DEGELATINISED; POWDER AND WASTE OF THESE PRODUCTS:

 

0506.10.00

‑Ossein and bones treated with acid

Free

0506.90.00

‑Other

Free

 

0507

IVORY, TORTOISE‑SHELL, WHALEBONE AND WHALEBONE HAIR, HORNS, ANTLERS, HOOVES, NAILS, CLAWS AND BEAKS, UNWORKED OR SIMPLY PREPARED BUT NOT CUT TO SHAPE; POWDER AND WASTE OF THESE PRODUCTS:

 

0507.10.00

‑Ivory; ivory powder and waste

Free

0507.90.00

‑Other

Free

 

0508.00.00

CORAL AND SIMILAR MATERIALS, UNWORKED OR SIMPLY PREPARED BUT NOT OTHERWISE WORKED; SHELLS OF MOLLUSCS, CRUSTACEANS OR ECHINODERMS AND CUTTLE‑BONE, UNWORKED OR SIMPLY PREPARED BUT NOT CUT TO SHAPE, POWDER AND WASTE THEREOF

Free

 

0510.00.00

AMBERGRIS, CASTOREUM, CIVET AND MUSK; CANTHARIDES; BILE, WHETHER OR NOT DRIED; GLANDS AND OTHER ANIMAL PRODUCTS USED IN THE PREPARATION OF PHARMACEUTICAL PRODUCTS, FRESH, CHILLED, FROZEN OR OTHERWISE PROVISIONALLY PRESERVED

Free

 

0511

ANIMAL PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED; DEAD ANIMALS OF CHAPTER 1 OR 3, UNFIT FOR HUMAN CONSUMPTION:

 

0511.10.00

‑Bovine semen

Free

0511.9

‑Other:

 

0511.91.00

‑‑Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3

Free

0511.99

‑‑Other:

 

0511.99.10

‑‑‑Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material

5%

0511.99.90

‑‑‑Other

Free

Section IIVegetable products

Note. 

             1.‑  In this Section, “pellets” means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.

Chapter 6Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage

Notes. 

             1.‑  Subject to the second part of 0601, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter 7.

             2.‑  Any reference in 0603 or 0604 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of 9701.

 

0601

BULBS, TUBERS, TUBEROUS ROOTS, CORMS, CROWNS AND RHIZOMES, DORMANT, IN GROWTH OR IN FLOWER; CHICORY PLANTS AND ROOTS OTHER THAN ROOTS OF 1212:

 

0601.10.00

‑Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant

Free

0601.20.00

‑Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots

Free

 

0602

OTHER LIVE PLANTS (INCLUDING THEIR ROOTS), CUTTINGS AND SLIPS; MUSHROOM SPAWN:

 

0602.10.00

‑Unrooted cuttings and slips

Free

0602.20.00

‑Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts

Free

0602.30.00

‑Rhododendrons and azaleas, grafted or not

Free

0602.40.00

‑Roses, grafted or not

Free

0602.90.00

‑Other

Free

 

0603

CUT FLOWERS AND FLOWER BUDS OF A KIND SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL PURPOSES, FRESH, DRIED, DYED, BLEACHED, IMPREGNATED OR OTHERWISE PREPARED:

 

0603.1

‑Fresh:

 

0603.11.00

‑‑Roses

Free

0603.12.00

‑‑Carnations

Free

0603.13.00

‑‑Orchids

Free

0603.14.00

‑‑Chrysanthemums

Free

0603.15.00

‑‑Lilies (Lilium spp.)

Free

0603.19.00

‑‑Other

Free

0603.90.00

‑Other

Free

 

0604

FOLIAGE, BRANCHES AND OTHER PARTS OF PLANTS, WITHOUT FLOWERS OR FLOWER BUDS, AND GRASSES, MOSSES AND LICHENS, BEING GOODS OF A KIND SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL PURPOSES, FRESH, DRIED, DYED, BLEACHED, IMPREGNATED OR OTHERWISE PREPARED:

 

0604.20.00

‑Fresh

Free

0604.90.00

‑Other

Free

Chapter 7Edible vegetables and certain roots and tubers

Notes. 

             1.‑  This Chapter does not cover forage products of 1214.

             2.‑  In 0709, 0710, 0711 and 0712 “vegetables” includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanum majorana).

             3.‑  0712 covers all dried vegetables of the kinds falling in 0701 to 0711, other than:

                     (a)  dried leguminous vegetables, shelled (0713);

                     (b)  sweet corn in the forms specified in 1102 to 1104;

                     (c)  flour, meal, powder, flakes, granules and pellets of potatoes (1105);

                     (d)  flour, meal and powder of the dried leguminous vegetables of 0713 (1106).

             4.‑  However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (0904).

Additional Note. 

             1.‑  0711 covers vegetables which have been treated solely to ensure their provisional preservation during transport or storage prior to use, provided they remain unsuitable in that state for immediate consumption.

 

0701

POTATOES, FRESH OR CHILLED:

 

0701.10.00

‑Seed

Free

0701.90.00

‑Other

Free

 

0702.00.00

TOMATOES, FRESH OR CHILLED

Free

 

0703

ONIONS, SHALLOTS, GARLIC, LEEKS AND OTHER ALLIACEOUS VEGETABLES, FRESH OR CHILLED:

 

0703.10.00

‑Onions and shallots

Free

0703.20.00

‑Garlic

Free

0703.90.00

‑Leeks and other alliaceous vegetables

Free

 

0704

CABBAGES, CAULIFLOWERS, KOHLRABI, KALE AND SIMILAR EDIBLE BRASSICAS, FRESH OR CHILLED:

 

0704.10.00

‑Cauliflowers and headed broccoli

Free

0704.20.00

‑Brussels sprouts

Free

0704.90.00

‑Other

Free

 

0705

LETTUCE (Lactuca sativa) AND CHICORY (Cichorium spp.), FRESH OR CHILLED:

 

0705.1

‑Lettuce:

 

0705.11.00

‑‑Cabbage lettuce (head lettuce)

Free

0705.19.00

‑‑Other

Free

0705.2

‑Chicory:

 

0705.21.00

‑‑Witloof chicory (Cichorium intybus var. foliosum)

Free

0705.29.00

‑‑Other

Free

 

0706

CARROTS, TURNIPS, SALAD BEETROOT, SALSIFY, CELERIAC, RADISHES AND SIMILAR EDIBLE ROOTS, FRESH OR CHILLED:

 

0706.10.00

‑Carrots and turnips

Free

0706.90.00

‑Other

Free

 

0707.00.00

CUCUMBERS AND GHERKINS, FRESH OR CHILLED

Free

 

0708

LEGUMINOUS VEGETABLES, SHELLED OR UNSHELLED, FRESH OR CHILLED:

 

0708.10.00

‑Peas (Pisum sativum)

Free

0708.20.00

‑Beans (Vigna spp., Phaseolus spp.)

Free

0708.90.00

‑Other leguminous vegetables

Free

 

0709

OTHER VEGETABLES, FRESH OR CHILLED:

 

0709.20.00

‑Asparagus

Free

0709.30.00

‑Aubergines (egg‑plants)

Free

0709.40.00

‑Celery other than celeriac

Free

0709.5

‑Mushrooms and truffles:

 

0709.51.00

‑‑Mushrooms of the genus Agaricus

5%
DCS:4%
DCT:5%

0709.59.00

‑‑Other

5%
DCS:4%
DCT:5%

0709.60.00

‑Fruits of the genus Capsicum or of the genus Pimenta

Free

0709.70.00

‑Spinach, New Zealand spinach and orache spinach (garden spinach)

Free

0709.9

‑Other:

 

0709.91.00

‑‑Globe artichokes

Free

0709.92.00

‑‑Olives

Free

0709.93.00

‑‑Pumpkins, squash and gourds (Cucurbita spp.)

Free

0709.99.00

‑‑Other

Free

 

0710

VEGETABLES (UNCOOKED OR COOKED BY STEAMING OR BOILING IN WATER), FROZEN:

 

0710.10.00

‑Potatoes

5%
DCS:4%
DCT:5%

0710.2

‑Leguminous vegetables, shelled or unshelled:

 

0710.21.00

‑‑Peas (Pisum sativum)

Free

0710.22.00

‑‑Beans (Vigna spp., Phaseolus spp.)

Free

0710.29.00

‑‑Other

5%
DCS:4%
DCT:5%

0710.30.00

‑Spinach, New Zealand spinach and orache spinach (garden spinach)

5%
DCS:4%
DCT:5%

0710.40.00

‑Sweet corn

5%
DCS:4%
DCT:5%

0710.80.00

‑Other vegetables

5%
DCS:4%
DCT:5%

0710.90.00

‑Mixtures of vegetables

5%
DCS:4%
DCT:5%

 

0711

VEGETABLES PROVISIONALLY PRESERVED (FOR EXAMPLE, BY SULPHUR DIOXIDE GAS, IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS), BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION:

 

0711.20.00

‑Olives

Free

0711.40.00

‑Cucumbers and gherkins

Free

0711.5

‑Mushrooms and truffles:

 

0711.51.00

‑‑Mushrooms of the genus Agaricus

Free

0711.59.00

‑‑Other

Free

0711.90.00

‑Other vegetables; mixtures of vegetables

Free

 

0712

DRIED VEGETABLES, WHOLE, CUT, SLICED, BROKEN OR IN POWDER, BUT NOT FURTHER PREPARED:

 

0712.20.00

‑Onions

5%
DCS:4%
DCT:5%

0712.3

‑Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles:

 

0712.31.00

‑‑Mushrooms of the genus Agaricus

5%
DCS:4%
DCT:5%

0712.32.00

‑‑Wood ears (Auricularia spp.)

5%
DCS:4%
DCT:5%

0712.33.00

‑‑Jelly fungi (Tremella spp.)

5%
DCS:4%
DCT:5%

0712.39.00

‑‑Other

5%
DCS:4%
DCT:5%

0712.90

‑Other vegetables; mixtures of vegetables:

 

0712.90.10

‑‑‑Potatoes

5%

0712.90.90

‑‑‑Other

5%
DCS:4%
DCT:5%

 

0713

DRIED LEGUMINOUS VEGETABLES, SHELLED, WHETHER OR NOT SKINNED OR SPLIT:

 

0713.10.00

‑Peas (Pisum sativum)

Free

0713.20.00

‑Chickpeas (garbanzos)

Free

0713.3

‑Beans (Vigna spp., Phaseolus spp.):

 

0713.31.00

‑‑Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek

Free

0713.32.00

‑‑Small red (Adzuki) beans (Phaseolus or Vigna angularis)

Free

0713.33.00

‑‑Kidney beans, including white pea beans (Phaseolus vulgaris)

Free

0713.34.00

‑‑Bambara beans (Vigna subterranea or Voandzeia subterranea)

Free

0713.35.00

‑‑Cow peas (Vigna unguiculata)

Free

0713.39.00

‑‑Other

Free

0713.40.00

‑Lentils

Free

0713.50.00

‑Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor)

Free

0713.60.00

‑Pigeon peas (Cajanus cajan)

Free

0713.90.00

‑Other

Free

 

0714

MANIOC, ARROWROOT, SALEP, JERUSALEM ARTICHOKES, SWEET POTATOES AND SIMILAR ROOTS AND TUBERS WITH HIGH STARCH OR INULIN CONTENT, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT SLICED OR IN THE FORM OF PELLETS; SAGO PITH:

 

0714.10

‑Manioc (cassava):

 

0714.10.10

‑‑‑Frozen

5%
DCS:Free
CA:Free

0714.10.90

‑‑‑Other

Free

0714.20

‑Sweet potatoes:

 

0714.20.10

‑‑‑Frozen

5%
DCS:Free
CA:Free

0714.20.90

‑‑‑Other

Free

0714.30

‑Yams (Dioscorea spp.):

 

0714.30.10

‑‑‑Frozen

5%
DCS:Free
CA:Free

0714.30.90

‑‑‑Other

Free

0714.40

‑Taro (Colocasia spp.):

 

0714.40.10

‑‑‑Frozen

5%
DCS:Free
CA:Free

0714.40.90

‑‑‑Other

Free

0714.50

Yautia (Xanthosoma spp.):

 

0714.50.10

‑‑‑Frozen

5%
DCS:Free
CA:Free

0714.50.90

‑‑‑Other

Free

0714.90

‑Other:

 

0714.90.10

‑‑‑Frozen

5%
DCS:Free
CA:Free

0714.90.90

‑‑‑Other

Free

Chapter 8Edible fruit and nuts; peel of citrus fruit or melons

Notes. 

             1.‑  This Chapter does not cover inedible nuts or fruits.

             2.‑  Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts.

             3.‑  Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes:

                     (a)  For additional preservation or stabilisation (for example, by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate),

                     (b)  To improve or maintain their appearance (for example, by the addition of vegetable oil or small quantities of glucose syrup),

provided that they retain the character of dried fruit or dried nuts.

Additional Note. 

             1.‑  0812 covers fruit and nuts which have been treated solely to ensure their provisional preservation during transport or storage prior to use, provided they remain unsuitable in that state for immediate consumption.

 

0801

COCONUTS, BRAZIL NUTS AND CASHEW NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED:

 

0801.1

‑Coconuts:

 

0801.11.00

‑‑Desiccated

Free

0801.12.00

‑‑In the inner shell (endocarp)

Free

0801.19.00

‑‑Other

Free

0801.2

‑Brazil nuts:

 

0801.21.00

‑‑In shell

Free

0801.22.00

‑‑Shelled

Free

0801.3

‑Cashew nuts:

 

0801.31.00

‑‑In shell

Free

0801.32.00

‑‑Shelled

Free

 

0802

OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED:

 

0802.1

‑Almonds:

 

0802.11.00

‑‑In shell

5%
DCS:4%
DCT:5%

0802.12.00

‑‑Shelled

5%
DCS:4%
DCT:5%

0802.2

‑Hazelnuts or filberts (Corylus spp.):

 

0802.21.00

‑‑In shell

Free

0802.22.00

‑‑Shelled

Free

0802.3

‑Walnuts:

 

0802.31.00

‑‑In shell

Free

0802.32.00

‑‑Shelled

Free

0802.4

‑Chestnuts (Castanea spp.):

 

0802.41.00

‑‑In shell

Free

0802.42.00

‑‑Shelled

Free

0802.5

‑Pistachios:

 

0802.51.00

‑‑In shell

Free

0802.52.00

‑‑Shelled

Free

0802.6

‑Macadamia nuts:

 

0802.61.00

‑‑In shell

Free

0802.62.00

‑‑Shelled

Free

0802.70.00

‑Kola nuts (Cola spp.)

Free

0802.80.00

‑Areca nuts

Free

0802.90.00

‑Other

Free

 

0803

BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED:

 

0803.10.00

‑Plantains

Free

0803.90.00

‑Other

Free

 

0804

DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS, MANGOES AND MANGOSTEENS, FRESH OR DRIED:

 

0804.10.00

‑Dates

Free

0804.20.00

‑Figs

Free

0804.30.00

‑Pineapples

Free

0804.40.00

‑Avocados

Free

0804.50.00

‑Guavas, mangoes and mangosteens

Free

 

0805

CITRUS FRUIT, FRESH OR DRIED:

 

0805.10.00

‑Oranges

Free

0805.2

‑Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids:

 

0805.21.00

‑‑Mandarins (including tangerines and satsumas)

Free

0805.22.00

‑‑Clementines

Free

0805.29.00

‑‑Other

Free

0805.40.00

‑Grapefruit, including pomelos

Free

0805.50.00

‑Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia)

Free

0805.90.00

‑Other

Free

 

0806

GRAPES, FRESH OR DRIED:

 

0806.10.00

‑Fresh

5%

0806.20.00

‑Dried

5%

 

0807

MELONS (INCLUDING WATERMELONS) AND PAWPAWS (PAPAYAS), FRESH:

 

0807.1

‑Melons (including watermelons):

 

0807.11.00

‑‑Watermelons

Free

0807.19.00

‑‑Other

Free

0807.20.00

‑Pawpaws (papayas)

Free

 

0808

APPLES, PEARS AND QUINCES, FRESH:

 

0808.10.00

‑Apples

Free

0808.30.00

‑Pears

Free

0808.40.00

‑Quinces

Free

 

0809

APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), PLUMS AND SLOES, FRESH:

 

0809.10.00

‑Apricots

Free

0809.2

‑Cherries:

 

0809.21.00

‑‑Sour cherries (Prunus cerasus)

Free

0809.29.00

‑‑Other

Free

0809.30.00

‑Peaches, including nectarines

Free

0809.40.00

‑Plums and sloes

Free

 

0810

OTHER FRUIT, FRESH:

 

0810.10.00

‑Strawberries

Free

0810.20.00

‑Raspberries, blackberries, mulberries and loganberries

Free

0810.30.00

‑Black, white or red currants and gooseberries

Free

0810.40.00

‑Cranberries, bilberries and other fruits of the genus Vaccinium

Free

0810.50.00

‑Kiwifruit

Free

0810.60.00

‑Durians

Free

0810.70.00

‑Persimmons

Free

0810.90.00

‑Other

Free

 

0811

FRUIT AND NUTS, UNCOOKED OR COOKED BY STEAMING OR BOILING IN WATER, FROZEN, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER:

 

0811.10.00

‑Strawberries

4%
DCS:Free

0811.20.00

‑Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries

Free

0811.90.00

‑Other

Free

 

0812

FRUIT AND NUTS, PROVISIONALLY PRESERVED (FOR EXAMPLE, BY SULPHUR DIOXIDE GAS, IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS), BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION:

 

0812.10.00

‑Cherries

Free

0812.90.00

‑Other

Free

 

0813

FRUIT, DRIED, OTHER THAN THAT OF 0801 TO 0806; MIXTURES OF NUTS OR DRIED FRUITS OF THIS CHAPTER:

 

0813.10.00

‑Apricots

5%

0813.20.00

‑Prunes

5%

0813.30.00

‑Apples

5%

0813.40.00

‑Other fruit

5%

0813.50.00

‑Mixtures of nuts or dried fruits of this Chapter

5%

 

0814.00.00

PEEL OF CITRUS FRUIT OR MELONS (INCLUDING WATERMELONS), FRESH, FROZEN, DRIED OR PROVISIONALLY PRESERVED IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS

Free

Chapter 9Coffee, tea, mate and spices

Notes. 

             1.‑  Mixtures of the products of 0904 to 0910 are to be classified as follows:

                     (a)  Mixtures of two or more of the products of the same heading are to be classified in that heading;

                     (b)  Mixtures of two or more of the products of different headings are to be classified in 0910.

The addition of other substances to the products of 0904 to 0910 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in 2103.

             2.‑  This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of 1211.

 

0901

COFFEE, WHETHER OR NOT ROASTED OR DECAFFEINATED; COFFEE HUSKS AND SKINS; COFFEE SUBSTITUTES CONTAINING COFFEE IN ANY PROPORTION:

 

0901.1

‑Coffee, not roasted:

 

0901.11.00

‑‑Not decaffeinated

Free

0901.12.00

‑‑Decaffeinated

Free

0901.2

‑Coffee, roasted:

 

0901.21.00

‑‑Not decaffeinated

Free

0901.22.00

‑‑Decaffeinated

Free

0901.90.00

‑Other

Free

 

0902

TEA, WHETHER OR NOT FLAVOURED:

 

0902.10.00

‑Green tea (not fermented) in immediate packings of a content not exceeding 3 kg

Free

0902.20.00

‑Other green tea (not fermented)

Free

0902.30.00

‑Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg

Free

0902.40.00

‑Other black tea (fermented) and other partly fermented tea

Free

 

0903.00.00

MATE

Free

 

0904

PEPPER OF THE GENUS Piper; DRIED OR CRUSHED OR GROUND FRUITS OF THE GENUS Capsicum OR OF THE GENUS Pimenta:

 

0904.1

‑Pepper:

 

0904.11.00

‑‑Neither crushed nor ground

Free

0904.12.00

‑‑Crushed or ground

Free

0904.2

‑Fruits of the genus Capsicum or of the genus Pimenta:

 

0904.21.00

‑‑Dried, neither crushed nor ground

Free

0904.22.00

‑‑Crushed or ground

Free

 

0905

VANILLA:

 

0905.10.00

‑Neither crushed nor ground

Free

0905.20.00

‑Crushed or ground

Free

 

0906

CINNAMON AND CINNAMON‑TREE FLOWERS:

 

0906.1

‑Neither crushed nor ground:

 

0906.11.00

‑‑Cinnamon (Cinnamomum zeylanicum Blume)

Free

0906.19.00

‑‑Other

Free

0906.20.00

‑Crushed or ground

Free

 

0907

CLOVES (WHOLE FRUIT, CLOVES AND STEMS):

 

0907.10.00

‑Neither crushed nor ground

Free

0907.20.00

‑Crushed or ground

Free

 

0908

NUTMEG, MACE AND CARDAMOMS:

 

0908.1

‑Nutmeg:

 

0908.11.00

‑‑Neither crushed nor ground

Free

0908.12.00

‑‑Crushed or ground

Free

0908.2

‑Mace:

 

0908.21.00

‑‑Neither crushed nor ground

Free

0908.22.00

‑‑Crushed or ground

Free

0908.3

‑Cardamoms:

 

0908.31.00

‑‑Neither crushed nor ground

Free

0908.32.00

‑‑Crushed or ground

Free

 

0909

SEEDS OF ANISE, BADIAN, FENNEL, CORIANDER, CUMIN OR CARAWAY; JUNIPER BERRIES:

 

0909.2

‑Seeds of coriander:

 

0909.21.00

‑‑Neither crushed nor ground

Free

0909.22.00

‑‑Crushed or ground

Free

0909.3

‑Seeds of cumin:

 

0909.31.00

‑‑Neither crushed nor ground

Free

0909.32.00

‑‑Crushed or ground

Free

0909.6

‑Seeds of anise, badian, caraway or fennel; juniper berries:

 

0909.61.00

‑‑Neither crushed nor ground

Free

0909.62.00

‑‑Crushed or ground

Free

 

0910

GINGER, SAFFRON, TURMERIC (CURCUMA), THYME, BAY LEAVES, CURRY AND OTHER SPICES:

 

0910.1

‑Ginger:

 

0910.11.00

‑‑Neither crushed nor ground

Free

0910.12.00

‑‑Crushed or ground

Free

0910.20.00

‑Saffron

Free

0910.30.00

‑Turmeric (curcuma)

Free

0910.9

‑Other spices:

 

0910.91.00

‑‑Mixtures referred to in Note 1(b) to this Chapter

Free

0910.99.00

‑‑Other

Free

Chapter 10Cereals

Notes. 

1.‑     (A)  The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.

                     (B)  The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in 1006.

             2.‑  1005 does not cover sweet corn (Chapter 7).

Subheading Note. 

             1.‑  “Durum wheat” means wheat of the Triticum durum species and the hybrids derived from the inter‑specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.

 

1001

WHEAT AND MESLIN:

 

1001.1

‑Durum wheat:

 

1001.11.00

‑‑Seed

Free

1001.19.00

‑‑Other

Free

1001.9

‑Other:

 

1001.91.00

‑‑Seed

Free

1001.99.00

‑‑Other

Free

 

1002

RYE:

 

1002.10.00

Seed

Free

1002.90.00

Other

Free

 

1003

BARLEY:

 

1003.10.00

‑Seed

Free

1003.90.00

‑Other

Free

 

1004

OATS:

 

1004.10.00

‑Seed

Free

1004.90.00

‑Other

Free

 

1005

MAIZE (CORN):

 

1005.10.00

‑Seed

Free

1005.90.00

‑Other

Free

 

1006

RICE:

 

1006.10.00

‑Rice in the husk (paddy or rough)

Free

1006.20.00

‑Husked (brown) rice

Free

1006.30.00

‑Semi‑milled or wholly milled rice, whether or not polished or glazed

Free

1006.40.00

‑Broken rice

Free

 

1007

GRAIN SORGHUM:

 

1007.10.00

‑Seed

Free

1007.90.00

‑Other

Free

 

1008

BUCKWHEAT, MILLET AND CANARY SEEDS; OTHER CEREALS:

 

1008.10.00

‑Buckwheat

Free

1008.2

‑Millet:

 

1008.21.00

‑‑Seed

Free

1008.29.00

‑‑Other

Free

1008.30.00

‑Canary seeds

Free

1008.40.00

‑Fonio (Digitaria spp.)

Free

1008.50.00

‑Quinoa (Chenopodium quinoa)

Free

1008.60.00

‑Triticale

Free

1008.90.00

‑Other cereals

Free

Chapter 11Products of the milling industry; malt; starches; inulin; wheat gluten

Notes. 

             1.‑  This Chapter does not cover:

                     (a)  Roasted malt put up as coffee substitutes (0901 or 2101);

                     (b)  Prepared flours, groats, meals or starches of 1901;

                     (c)  Corn flakes or other products of 1904;

                     (d)  Vegetables, prepared or preserved, of 2001, 2004 or 2005;

                     (e)  Pharmaceutical products (Chapter 30); or

                      (f)  Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).

2.‑   (A)  Products from the milling of the cereals listed in the table below fall in this Chapter if they have, by weight on the dry product:

                     (a)  a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in Column (2); and

                     (b)  an ash content (after deduction of any added minerals) not exceeding that indicated in Column (3).

Otherwise, they fall in 2302. However, germ of cereals, whole, rolled, flaked or ground, is always classified in 1104.

                   (B)  Products falling in this Chapter under the above provisions shall be classified in 1101.00.00 or 1102 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is not less, by weight, than that shown against the cereal concerned.

Otherwise, they fall in 1103 or 1104.

 

 

 

 

Rate of passage through a sieve with an aperture of



Cereal


Starch content


Ash content

315 micrometres (microns)

500 micrometres (microns)

(1)

(2)

(3)

(4)

(5)

Wheat and rye

45%

2.5%

80%

Barley

45%

3%

80%

Oats

45%

5%

80%

Maize (corn) and grain sorghum

45%

2%

90%

Rice

45%

1.6%

80%

Buckwheat

45%

4%

80%

             3.‑  For the purposes of 1103, “groats” and “meal” mean products obtained by the fragmentation of cereal grains, of which:

                     (a)  in the case of maize (corn) products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;

                     (b)  in the case of other cereal products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 1.25 mm.

 

1101.00.00

WHEAT OR MESLIN FLOUR

Free

 

1102

CEREAL FLOURS OTHER THAN OF WHEAT OR MESLIN:

 

1102.20.00

‑Maize (corn) flour

Free

1102.90.00

‑Other

Free

 

1103

CEREAL GROATS, MEAL AND PELLETS:

 

1103.1

‑Groats and meal:

 

1103.11.00

‑‑Of wheat

Free

1103.13.00

‑‑Of maize (corn)

Free

1103.19.00

‑‑Of other cereals

Free

1103.20.00

‑Pellets

Free

 

1104

CEREAL GRAINS OTHERWISE WORKED (FOR EXAMPLE, HULLED, ROLLED, FLAKED, PEARLED, SLICED OR KIBBLED), EXCEPT RICE OF 1006; GERM OF CEREALS, WHOLE, ROLLED, FLAKED OR GROUND:

 

1104.1

‑Rolled or flaked grains:

 

1104.12.00

‑‑Of oats

Free

1104.19.00

‑‑Of other cereals

Free

1104.2

‑Other worked grains (for example, hulled, pearled, sliced or kibbled):

 

1104.22.00

‑‑Of oats

Free

1104.23.00

‑‑Of maize (corn)

Free

1104.29.00

‑‑Of other cereals

Free

1104.30.00

‑Germ of cereals, whole, rolled, flaked or ground

Free

 

1105

FLOUR, MEAL, POWDER, FLAKES, GRANULES AND PELLETS OF POTATOES:

 

1105.10.00

‑Flour, meal and powder

5%

1105.20.00

‑Flakes, granules and pellets

5%

 

1106

FLOUR, MEAL AND POWDER OF THE DRIED LEGUMINOUS VEGETABLES OF 0713, OF SAGO OR OF ROOTS OR TUBERS OF 0714 OR OF THE PRODUCTS OF CHAPTER 8:

 

1106.10.00

‑Of the dried leguminous vegetables of 0713

Free

1106.20.00

‑Of sago or of roots or tubers of 0714

Free

1106.30.00

‑Of the products of Chapter 8

Free

 

1107

MALT, WHETHER OR NOT ROASTED:

 

1107.10.00

‑Not roasted

Free

1107.20.00

‑Roasted

Free

 

1108

STARCHES; INULIN:

 

1108.1

‑Starches:

 

1108.11.00

‑‑Wheat starch

Free

1108.12.00

‑‑Maize (corn) starch

Free

1108.13.00

‑‑Potato starch

5%
DCS:4%
DCT:5%

1108.14.00

‑‑Manioc (cassava) starch

Free

1108.19.00

‑‑Other starches

5%
DCS:Free

1108.20.00

‑Inulin

Free

 

1109.00.00

WHEAT GLUTEN, WHETHER OR NOT DRIED

Free

Chapter 12Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder

Notes. 

             1.‑  1207 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of 0801 or 0802 or to olives (Chapter 7 or Chapter 20).

             2.‑  1208 applies not only to non‑defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of 2304.00.00 to 2306.

             3.‑  For the purposes of 1209, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as “seeds of a kind used for sowing”.

1209 does not, however, apply to the following even if for sowing:

                     (a)  Leguminous vegetables or sweet corn (Chapter 7);

                     (b)  Spices or other products of Chapter 9;

                     (c)  Cereals (Chapter 10); or

                     (d)  Products of 1201 to 1207 or 1211.

             4.‑  1211 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood.

1211 does not, however, apply to:

                     (a)  Medicaments of Chapter 30;

                     (b)  Perfumery, cosmetic or toilet preparations of Chapter 33; or

                     (c)  Insecticides, fungicides, herbicides, disinfectants or similar products of 3808.

             5.‑  For the purposes of 1212, “seaweeds and other algae” does not include:

                     (a)  Dead single‑cell micro‑organisms of 2102;

                     (b)  Cultures of micro‑organisms of 3002; or

                     (c)  Fertilisers of 3101.00.00 or 3105.

Subheading Note. 

             1.‑  For the purposes of 1205.10, “low erucic acid rape or colza seeds” means rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2% by weight and yielding a solid component which contains less than 30 micromoles of glucosinolates per gram.

 

1201

SOYA BEANS, WHETHER OR NOT BROKEN:

 

1201.10.00

‑Seed

Free

1201.90.00

‑Other

Free

 

1202

GROUND‑NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN:

 

1202.30.00

‑Seed

5%
DCS:4%
DCT:5%

1202.4

‑Other:

 

1202.41.00

‑‑In shell

5%
DCS:4%
DCT:5%

1202.42.00

‑‑Shelled, whether or not broken

5%
DCS:4%
DCT:5%

 

1203.00.00

COPRA

Free

 

1204.00.00

LINSEED, WHETHER OR NOT BROKEN

Free

 

1205

RAPE OR COLZA SEEDS, WHETHER OR NOT BROKEN:

 

1205.10.00

‑Low erucic acid rape or colza seeds

Free

1205.90.00

‑Other

Free

 

1206.00.00

SUNFLOWER SEEDS, WHETHER OR NOT BROKEN

Free

 

1207

OTHER OIL SEEDS AND OLEAGINOUS FRUITS, WHETHER OR NOT BROKEN:

 

1207.10.00

‑Palm nuts and kernels

Free

1207.2

‑Cotton seeds:

 

1207.21.00

‑‑Seed

Free

1207.29.00

‑‑Other

Free

1207.30.00

‑Castor oil seeds

Free

1207.40.00

‑Sesamum seeds

Free

1207.50.00

‑Mustard seeds

Free

1207.60.00

‑Safflower (Carthamus tinctorius) seeds

Free

1207.70.00

‑Melon seeds

Free

1207.9

‑Other:

Free

1207.91.00

‑‑Poppy seeds

Free

1207.99.00

‑‑Other

Free

 

1208

FLOURS AND MEALS OF OIL SEEDS OR OLEAGINOUS FRUITS, OTHER THAN THOSE OF MUSTARD:

 

1208.10.00

‑Of soya beans

Free

1208.90.00

‑Other

Free

 

1209

SEEDS, FRUIT AND SPORES, OF A KIND USED FOR SOWING:

 

1209.10.00

‑Sugar beet seeds

Free

1209.2

‑Seeds of forage plants:

 

1209.21.00

‑‑Lucerne (alfalfa) seeds

Free

1209.22.00

‑‑Clover (Trifolium spp.) seeds

Free

1209.23.00

‑‑Fescue seeds

Free

1209.24.00

‑‑Kentucky blue grass (Poa pratensis L.) seeds

Free

1209.25.00

‑‑Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seeds

Free

1209.29.00

‑‑Other

Free

1209.30.00

‑Seeds of herbaceous plants cultivated principally for their flowers

Free

1209.9

‑Other:

 

1209.91.00

‑‑Vegetable seeds

Free

1209.99.00

‑‑Other

Free

 

1210

HOP CONES, FRESH OR DRIED, WHETHER OR NOT GROUND, POWDERED OR IN THE FORM OF PELLETS; LUPULIN:

 

1210.10.00

‑Hop cones, neither ground nor powdered nor in the form of pellets

5%
DCS:4%
DCT:5%

1210.20.00

‑Hop cones, ground, powdered or in the form of pellets; lupulin

5%
DCS:4%
DCT:5%

 

1211

PLANTS AND PARTS OF PLANTS (INCLUDING SEEDS AND FRUITS), OF A KIND USED PRIMARILY IN PERFUMERY, IN PHARMACY OR FOR INSECTICIDAL, FUNGICIDAL OR SIMILAR PURPOSES, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED:

 

1211.20

‑Ginseng roots:

 

1211.20.10

‑‑‑Fresh or dried

Free

1211.20.20

‑‑‑Chilled or frozen

5%
DCS:Free
CA:Free

1211.30.00

‑Coca leaf

Free

1211.40.00

‑Poppy straw

Free

1211.50.00

‑Ephedra

Free

1211.90

‑Other:

 

1211.90.10

‑‑‑Fresh or dried

Free

1211.90.2

‑‑‑Chilled or frozen:

 

1211.90.21

‑‑‑‑Edible parts of plants

5%
DCS:Free
CA:Free

1211.90.29

‑‑‑‑Other

Free

 

1212

LOCUST BEANS, SEAWEEDS AND OTHER ALGAE, SUGAR BEET AND SUGAR CANE, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT GROUND; FRUIT STONES AND KERNELS AND OTHER VEGETABLE PRODUCTS (INCLUDING UNROASTED CHICORY ROOTS OF THE VARIETY Cichorium intybus sativum) OF A KIND USED PRIMARILY FOR HUMAN CONSUMPTION, NOT ELSEWHERE SPECIFIED OR INCLUDED:

 

1212.2

‑Seaweeds and other algae:

 

1212.21

‑‑Fit for human consumption:

 

1212.21.10

‑‑‑Frozen

5%
DCS:Free
CA:Free

1212.21.90

‑‑‑Other

Free

1212.29

‑‑Other:

 

1212.29.10

‑‑‑Frozen

5%
DCS:Free
CA:Free

1212.29.90

‑‑‑Other

Free

1212.9

‑Other:

 

1212.91.00

‑‑Sugar beet

Free

1212.92.00

‑‑Locust beans (carob)

Free

1212.93.00

‑‑Sugar cane

Free

1212.94.00

‑‑Chicory roots

Free

1212.99.00

‑‑Other

Free

 

1213.00.00

CEREAL STRAW AND HUSKS, UNPREPARED, WHETHER OR NOT CHOPPED, GROUND, PRESSED OR IN THE FORM OF PELLETS

Free

 

1214

SWEDES, MANGOLDS, FODDER ROOTS, HAY, LUCERNE (ALFALFA), CLOVER, SAINFOIN, FORAGE KALE, LUPINES, VETCHES AND SIMILAR FORAGE PRODUCTS, WHETHER OR NOT IN THE FORM OF PELLETS:

 

1214.10.00

‑Lucerne (alfalfa) meal and pellets

Free

1214.90.00

‑Other

Free

Chapter 13Lac; gums, resins and other vegetable saps and extracts

Note. 

             1.‑  1302 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.

The heading does not apply to:

                     (a)  Liquorice extract containing more than 10% by weight of sucrose or put up as confectionery (1704);

                     (b)  Malt extract (1901);

                     (c)  Extracts of coffee, tea or mate (2101);

                     (d)  Vegetable saps or extracts constituting alcoholic beverages (Chapter 22);

                     (e)  Camphor, glycyrrhizin or other products of 2914 or 2938;

                      (f)  Concentrates of poppy straw containing not less than 50% by weight of alkaloids (2939);

                     (g)  Medicaments of 3003 or 3004 or blood‑grouping reagents (3006);

                     (h)  Tanning or dyeing extracts (3201 or 3203.00.00);

                     (ij)  Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or

                     (k)  Natural rubber, balata, gutta‑percha, guayule, chicle or similar natural gums (4001).

 

1301

LAC; NATURAL GUMS, RESINS, GUM‑RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS):

 

1301.20.00

‑Gum Arabic

Free

1301.90.00

‑Other

Free

 

1302

VEGETABLE SAPS AND EXTRACTS; PECTIC SUBSTANCES, PECTINATES AND PECTATES; AGAR‑AGAR AND OTHER MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM VEGETABLE PRODUCTS:

 

1302.1

‑Vegetable saps and extracts:

 

1302.11.00

‑‑Opium

Free

1302.12.00

‑‑Of liquorice

Free

1302.13.00

‑‑Of hops

5%

1302.14.00

‑‑Of ephedra

Free

1302.19

‑‑Other:

 

1302.19.10

‑‑‑Oleoresin of ginger (gingerin)

5%
DCS:4%
DCT:5%

1302.19.90

‑‑‑Other

Free

1302.20.00

‑Pectic substances, pectinates and pectates

Free

1302.3

‑Mucilages and thickeners, whether or not modified, derived from vegetable products:

 

1302.31.00

‑‑Agar‑agar

Free

1302.32.00

‑‑Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seed

Free

1302.39.00

‑‑Other

Free

Chapter 14Vegetable plaiting materials; vegetable products not elsewhere specified or included

Notes. 

             1.‑  This Chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.

             2.‑  1401 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non‑inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (4404).

             3.‑  1404 does not apply to wood wool (4405.00.00) and prepared knots or tufts for broom or brush making (9603).

 

1401

VEGETABLE MATERIALS OF A KIND USED PRIMARILY FOR PLAITING (FOR EXAMPLE, BAMBOOS, RATTANS, REEDS, RUSHES, OSIER, RAFFIA, CLEANED, BLEACHED OR DYED CEREAL STRAW, AND LIME BARK):

 

1401.10.00

‑Bamboos

Free

1401.20.00

‑Rattans

Free

1401.90.00

‑Other

Free

 

1404

VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED:

 

1404.20.00

‑Cotton linters

Free

1404.90.00

‑Other

Free

Section IIIAnimal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

Chapter 15Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes

Notes. 

             1.‑  This Chapter does not cover:

                     (a)  Pig fat or poultry fat of 0209;

                     (b)  Cocoa butter, fat or oil (1804.00.00);

                     (c)  Edible preparations containing by weight more than 15% of the products of 0405 (generally Chapter 21);

                     (d)  Greaves (2301) or residues of 2304.00.00 to 2306;

                     (e)  Fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or

                      (f)  Factice derived from oils (4002).

             2.‑  1509 does not apply to oils obtained from olives by solvent extraction (1510.00.00).

             3.‑  1518 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.

             4.‑  Soap‑stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in 1522.00.00.

Subheading Note. 

             1.‑  For the purposes of 1514.11.00 and 1514.19.00, “low erucic acid rape or colza oil” means the fixed oil which has an erucic acid content of less than 2% by weight.

Additional Note. 

             1.‑  This Chapter does not cover biodiesel (which is covered in Chapter 38).

 

1501

PIG FAT (INCLUDING LARD) AND POULTRY FAT, OTHER THAN THAT OF 0209 OR 1503.00.00:

 

1501.10.00

‑Lard

Free

1501.20.00

‑Other pig fat

Free

1501.90.00

‑Other

Free

 

1502

FATS OF BOVINE ANIMALS, SHEEP OR GOATS, OTHER THAN THOSE OF 1503.00.00:

 

1502.10.00

‑Tallow

Free

1502.90.00

‑Other

Free

 

1503.00.00

LARD STEARIN, LARD OIL, OLEOSTEARIN, OLEO‑OIL AND TALLOW OIL, NOT EMULSIFIED OR MIXED OR OTHERWISE PREPARED

Free

 

1504

FATS AND OILS AND THEIR FRACTIONS, OF FISH OR MARINE MAMMALS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:

 

1504.10.00

‑Fish‑liver oils and their fractions

Free

1504.20.00

‑Fats and oils and their fractions, of fish, other than liver oils

Free

1504.30.00

‑Fats and oils and their fractions, of marine mammals

Free

 

1505.00.00

WOOL GREASE AND FATTY SUBSTANCES DERIVED THEREFROM (INCLUDING LANOLIN)

Free

 

1506.00.00

OTHER ANIMAL FATS AND OILS AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED

Free

 

1507

SOYA‑BEAN OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIfied:

 

1507.10.00

‑Crude oil, whether or not degummed

5%
DCS:4%
DCT:5%

1507.90.00

‑Other

5%
DCS:4%
DCT:5%

 

1508

GROUND‑NUT OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:

 

1508.10.00

‑Crude oil

5%
DCS:4%
DCT:5%

1508.90.00

‑Other

5%
DCS:4%
DCT:5%

 

1509

OLIVE OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:

 

1509.10.00

‑Virgin

Free

1509.90.00

‑Other

Free

 

1510.00.00

OTHER OILS AND THEIR FRACTIONS, OBTAINED SOLELY FROM OLIVES, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED, INCLUDING BLENDS OF THESE OILS OR FRACTIONS WITH OILS OR FRACTIONS OF 1509

Free

 

1511

PALM OIL AND ITS FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:

 

1511.10.00

‑Crude oil

Free

1511.90.00

‑Other

Free

 

1512

SUNFLOWER‑SEED, SAFFLOWER OR COTTON‑SEED OIL AND FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:

 

1512.1

‑Sunflower‑seed or safflower oil and fractions thereof:

 

1512.11.00

‑‑Crude oil

5%
DCS:4%
DCT:5%

1512.19.00

‑‑Other

5%
DCS:4%
DCT:5%

1512.2

‑Cotton‑seed oil and its fractions:

 

1512.21.00

‑‑Crude oil, whether or not gossypol has been removed

5%
DCS:4%
DCT:5%

1512.29.00

‑‑Other

5%
DCS:4%
DCT:5%

 

1513

COCONUT (COPRA), PALM KERNEL OR BABASSU OIL AND FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:

 

1513.1

‑Coconut (copra) oil and its fractions:

 

1513.11.00

‑‑Crude oil

Free

1513.19.00

‑‑Other

Free

1513.2

‑Palm kernel or babassu oil and fractions thereof:

 

1513.21.00

‑‑Crude oil

Free

1513.29.00

‑‑Other

Free

 

1514

RAPE, COLZA OR MUSTARD OIL AND FRACTIONS THEREOF, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:

 

1514.1

‑Low erucic acid rape or colza oil and its fractions:

 

1514.11.00

‑‑Crude oil

5%
DCS:4%
CA:Free
DCT:5%

1514.19.00

‑‑Other

5%
DCS:4%
CA:Free
DCT:5%

1514.9

‑Other:

 

1514.91.00

‑‑Crude oil

5%
DCS:4%
CA:Free
DCT:5%

1514.99.00

‑‑Other

5%
DCS:4%
CA:Free
DCT:5%

 

1515

OTHER FIXED VEGETABLE FATS AND OILS (INCLUDING JOJOBA OIL) AND THEIR FRACTIONS, WHETHER OR NOT REFINED, BUT NOT CHEMICALLY MODIFIED:

 

1515.1

‑Linseed oil and its fractions:

 

1515.11.00

‑‑Crude oil

5%
DCS:4%
DCT:5%

1515.19.00

‑‑Other

5%
DCS:4%
DCT:5%

1515.2

‑Maize (corn) oil and its fractions:

 

1515.21.00

‑‑Crude oil

Free

1515.29.00

‑‑Other

5%
DCS:4%
DCT:5%

1515.30.00

‑Castor oil and its fractions

Free

1515.50.00

‑Sesame oil and its fractions

Free

1515.90.00

‑Other

Free

 

1516

ANIMAL OR VEGETABLE FATS AND OILS AND THEIR FRACTIONS, PARTLY OR WHOLLY HYDROGENATED, INTER‑ESTERIFIED, RE‑ESTERIFIED OR ELAIDINISED, WHETHER OR NOT REFINED, BUT NOT FURTHER PREPARED:

 

1516.10.00

‑Animal fats and oils and their fractions

Free

1516.20.00

‑Vegetable fats and oils and their fractions

Free

 

1517

MARGARINE; EDIBLE MIXTURES OR PREPARATIONS OF ANIMAL OR VEGETABLE FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER, OTHER THAN EDIBLE FATS OR OILS OR THEIR FRACTIONS OF 1516:

 

1517.10.00

‑Margarine, excluding liquid margarine

5%
DCS:4%
DCT:5%

1517.90.00

‑Other

5%
DCS:4%
DCT:5%

 

1518

ANIMAL OR VEGETABLE FATS AND OILS AND THEIR FRACTIONS, BOILED, OXIDISED, DEHYDRATED, SULPHURISED, BLOWN, POLYMERISED BY HEAT IN VACUUM OR IN INERT GAS OR OTHERWISE CHEMICALLY MODIFIED, EXCLUDING THOSE OF 1516; INEDIBLE MIXTURES OR PREPARATIONS OF ANIMAL OR VEGETABLE FATS OR OILS OR OF FRACTIONS OF DIFFERENT FATS OR OILS OF THIS CHAPTER, NOT ELSEWHERE SPECIFIED OR INCLUDED:

 

1518.00.10

‑‑‑Epoxidised vegetable oils

5%
DCS:4%
DCT:5%

1518.00.90

‑‑‑Other

Free

 

1520.00.00

GLYCEROL, CRUDE; GLYCEROL WATERS AND GLYCEROL LYES

Free

 

1521

VEGETABLE WAXES (OTHER THAN TRIGLYCERIDES), BEESWAX, OTHER INSECT WAXES AND SPERMACETI, WHETHER OR NOT REFINED OR COLOURED:

 

1521.10.00

‑Vegetable waxes

Free

1521.90.00

‑Other

Free

 

1522.00.00

DEGRAS; RESIDUES RESULTING FROM THE TREATMENT OF FATTY SUBSTANCES OR ANIMAL OR VEGETABLE WAXES

Free

Section IVPrepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes

Note. 

             1.‑  In this Section, “pellets” means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.

Chapter 16Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates

Notes. 

             1.‑  This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3 or 0504.00.00.

             2.‑  Food preparations fall in this Chapter provided that they contain more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of 1902 or to the preparations of 2103 or 2104.

Subheading Notes. 

             1.‑  For the purposes of 1602.10.00, “homogenised preparations” means preparations of meat, meat offal or blood, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat or meat offal. This subheading takes precedence over all other subheadings of 1602.

             2.‑  The fish, crustaceans, molluscs and other aquatic invertebrates specified in the subheadings of 1604 or 1605 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.

 

1601.00.00

SAUSAGES AND SIMILAR PRODUCTS, OF MEAT, MEAT OFFAL OR BLOOD; FOOD PREPARATIONS BASED ON THESE PRODUCTS

5%
DCS:4%
DCT:5%

 

1602

OTHER PREPARED OR PRESERVED MEAT, MEAT OFFAL OR BLOOD:

 

1602.10.00

‑Homogenised preparations

5%
DCS:4%
CA:Free
DCT:5%

1602.20.00

‑Of liver of any animal

5%
DCS:4%
CA:Free
DCT:5%

1602.3

‑Of poultry of 0105:

 

1602.31.00

‑‑Of turkeys

Free

1602.32.00

‑‑Of fowls of the species Gallus domesticus

Free

1602.39.00

‑‑Other

Free

1602.4

‑Of swine:

 

1602.41.00

‑‑Hams and cuts thereof

5%
DCS:4%
CA:Free
DCT:5%

1602.42.00

‑‑Shoulders and cuts thereof

5%
DCS:4%
CA:Free
DCT:5%

1602.49.00

‑‑Other, including mixtures

5%
DCS:4%
CA:Free
DCT:5%

1602.50.00

‑Of bovine animals

5%
DCS:4%
CA:Free
DCT:5%

1602.90.00

‑Other, including preparations of blood of any animal

5%
DCS:4%
CA:Free
DCT:5%

 

1603.00.00

EXTRACTS AND JUICES OF MEAT, FISH OR CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES

Free

 

1604

PREPARED OR PRESERVED FISH; CAVIAR AND CAVIAR SUBSTITUTES PREPARED FROM FISH EGGS:

 

1604.1

‑Fish, whole or in pieces, but not minced:

 

1604.11.00

‑‑Salmon

Free

1604.12.00

‑‑Herrings

Free

1604.13.00

‑‑Sardines, sardinella and brisling or sprats

Free

1604.14.00

‑‑Tunas, skipjack and bonito (Sarda spp.)

5%

1604.15.00

‑‑Mackerel

Free

1604.16.00

‑‑Anchovies

Free

1604.17.00

‑‑Eels

Free

1604.18.00

‑‑Shark fins

Free

1604.19.00

‑‑Other

Free

1604.20.00

‑Other prepared or preserved fish

Free

1604.3

‑Caviar and caviar substitutes:

 

1604.31.00

‑‑Caviar

Free

1604.32.00

‑‑Caviar substitutes

Free

 

1605

CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES, PREPARED OR PRESERVED:

 

1605.10.00

‑Crab

Free

1605.2

‑Shrimps and prawns:

 

1605.21.00

‑‑Not in airtight container

Free

1605.29.00

‑‑Other

Free

1605.30.00

‑Lobster

Free

1605.40.00

‑Other crustaceans

Free

1605.5

‑Molluscs:

 

1605.51.00

‑‑Oysters

Free

1605.52.00

‑‑Scallops, including queen scallops

Free

1605.53.00

‑‑Mussels

Free

1605.54.00

‑‑Cuttle fish and squid

Free

1605.55.00

‑‑Octopus

Free

1605.56.00

‑‑Clams, cockles and arkshells

Free

1605.57.00

‑‑Abalone

Free

1605.58.00

‑‑Snails, other than sea snails

Free

1605.59.00

‑‑Other

Free

1605.6

‑Other aquatic invertebrates:

 

1605.61.00

‑‑Sea cucumbers

Free

1605.62.00

‑‑Sea urchins

Free

1605.63.00

‑‑Jellyfish

Free

1605.69.00

‑‑Other

Free

Chapter 17Sugars and sugar confectionery

Note. 

             1.‑  This Chapter does not cover:

                     (a)  Sugar confectionery containing cocoa (1806);

                     (b)  Chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of 2940.00.00; or

                     (c)  Medicaments or other products of Chapter 30.

Subheading Notes. 

             1.‑  For the purposes of 1701.12.00, 1701.13.00 and 1701.14.00, “raw sugar” means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99.55.

             2.‑  1701.13.00 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69° or more but less than 93°. The product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugar cane.

 

1701

CANE OR BEET SUGAR AND CHEMICALLY PURE SUCROSE, IN SOLID FORM:

 

1701.1

‑Raw sugar not containing added flavouring or colouring matter:

 

1701.12.00

‑‑Beet sugar

Free

1701.13.00

‑‑Cane sugar specified in Subheading Note 2 to this Chapter

Free

1701.14.00

‑‑Other cane sugar

Free

1701.9

‑Other:

 

1701.91.00

‑‑Containing added flavouring or colouring matter

Free

1701.99.00

‑‑Other

Free

 

1702

OTHER SUGARS, INCLUDING CHEMICALLY PURE LACTOSE, MALTOSE, GLUCOSE AND FRUCTOSE, IN SOLID FORM; SUGAR SYRUPS NOT CONTAINING ADDED FLAVOURING OR COLOURING MATTER; ARTIFICIAL HONEY, WHETHER OR NOT MIXED WITH NATURAL HONEY; CARAMEL:

 

1702.1

‑Lactose and lactose syrup:

 

1702.11.00

‑‑Containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter

Free

1702.19.00

‑‑Other

Free

1702.20.00

‑Maple sugar and maple syrup

5%
DCS:Free
CA:Free

1702.30.00

‑Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20% by weight of fructose

4%

1702.40.00

‑Glucose and glucose syrup, containing in the dry state at least 20% but less than 50% by weight of fructose, excluding invert sugar

4%
DCS:Free

1702.50.00

‑Chemically pure fructose

Free

1702.60.00

‑Other fructose and fructose syrup, containing in the dry state more than 50% by weight of fructose, excluding invert sugar

5%
DCS:4%
DCT:5%

1702.90

‑Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50% by weight of fructose:

 

1702.90.10

‑‑‑Goods, as follows:

  (a)  liquid sugars and invert sugars derived from sugar cane or sugar beet;

      (b)  golden syrup

Free

1702.90.90

‑‑‑Other

5%
DCS:4%
DCT:5%

 

1703

MOLASSES RESULTING FROM THE EXTRACTION OR REFINING OF SUGAR:

 

1703.10.00

‑Cane molasses

Free

1703.90.00

‑Other

Free

 

1704

SUGAR CONFECTIONERY (INCLUDING WHITE CHOCOLATE), NOT CONTAINING COCOA:

 

1704.10.00

‑Chewing gum, whether or not sugar‑coated

5%

1704.90.00

‑Other

5%

Chapter 18Cocoa and cocoa preparations

Notes. 

             1.‑  This Chapter does not cover the preparations of 0403, 1901, 1904, 1905, 2105.00.00, 2202, 2208, 3003 or 3004.

             2.‑  1806 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations containing cocoa.

 

1801.00.00

COCOA BEANS, WHOLE OR BROKEN, RAW OR ROASTED

Free

 

1802.00.00

COCOA SHELLS, HUSKS, SKINS AND OTHER COCOA WASTE

Free

 

1803

COCOA PASTE, WHETHER OR NOT DEFATTED:

 

1803.10.00

‑Not defatted

Free

1803.20.00

‑Wholly or partly defatted

Free

 

1804.00.00

COCOA BUTTER, FAT AND OIL

Free

 

1805.00.00

COCOA POWDER, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER

Free

 

1806

CHOCOLATE AND OTHER FOOD PREPARATIONS CONTAINING COCOA:

 

1806.10.00

‑Cocoa powder, containing added sugar or other sweetening matter

5%

1806.20.00

‑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

5%

1806.3

‑Other, in blocks, slabs or bars:

 

1806.31.00

‑‑Filled

5%

1806.32.00

‑‑Not filled

5%

1806.90.00

‑Other

5%

Chapter 19Preparations of cereals, flour, starch or milk; pastrycooks’ products

Notes. 

             1.‑  This Chapter does not cover:

                     (a)  Except in the case of stuffed products of 1902, food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

                     (b)  Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (2309); or

                     (c)  Medicaments or other products of Chapter 30.

             2.‑  For the purposes of 1901:

                     (a)  “Groats” means cereal groats of Chapter 11;

                     (b)  “Flour” and “meal” mean:

                             (1)  Cereal flour and meal of Chapter 11, and

                             (2)  Flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables (0712), of potatoes (1105) or of dried leguminous vegetables (1106).

             3.‑  1904 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of 1806 (1806).

             4.‑  For the purposes of 1904, “otherwise prepared” means prepared or processed to an extent beyond that provided for in the headings of or Notes to Chapter 10 or 11.

Additional Note. 

             1.‑  For the purposes of 1902, “pasta” includes kneaded noodle dough formed into sheets or other specific shapes (for example, rice noodles, wonton skins, Udon noodles and buckwheat noodles), whether or not cooked or stuffed or otherwise prepared.

 

1901

MALT EXTRACT; FOOD PREPARATIONS OF FLOUR, GROATS, 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 OF 0401 TO 0404, NOT CONTAINING COCOA OR CONTAINING LESS THAN 5% BY WEIGHT OF COCOA CALCULATED ON A TOTALLY DEFATTED BASIS, NOT ELSEWHERE SPECIFIED OR INCLUDED:

 

1901.10.00

‑Preparations suitable for infants or young children, put up for retail sale

Free

1901.20.00

‑Mixes and doughs for the preparation of bakers’ wares of 1905

5%
DCS:4%
DCT:5%

1901.90.00

‑Other

5%
DCS:4%
DCT:5%

 

1902

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:

 

1902.1

‑Uncooked pasta, not stuffed or otherwise prepared:

 

1902.11.00

‑‑Containing eggs

5%
DCS:4%
DCT:5%

1902.19.00

‑‑Other

5%
DCS:4%
DCT:5%

1902.20.00

‑Stuffed pasta, whether or not cooked or otherwise prepared

5%
DCS:4%
DCT:5%

1902.30.00

‑Other pasta

5%
DCS:4%
DCT:5%

1902.40.00

‑Couscous

Free

 

1903.00.00

TAPIOCA AND SUBSTITUTES THEREFOR PREPARED FROM STARCH, IN THE FORM OF FLAKES, GRAINS, PEARLS, SIFTINGS OR IN SIMILAR FORMS

Free

 

1904

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 THE FORM OF FLAKES OR OTHER WORKED GRAINS (EXCEPT FLOUR, GROATS AND MEAL), PRE‑COOKED, OR OTHERWISE PREPARED, NOT ELSEWHERE SPECIFIED OR INCLUDED:

 

1904.10.00

‑Prepared foods obtained by the swelling or roasting of cereals or cereal products

5%
DCS:4%
DCT:5%

1904.20

‑Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals:

 

1904.20.10

‑‑‑“Muesli” type preparations

5%

1904.20.90

‑‑‑Other

5%
DCS:4%
DCT:5%

1904.30.00

‑Bulgur wheat

4%
DCS:Free

1904.90.00

‑Other

4%
DCS:Free

 

1905

BREAD, PASTRY, CAKES, BISCUITS AND OTHER BAKERS’ WARES, WHETHER OR NOT CONTAINING COCOA; COMMUNION WAFERS, EMPTY CACHETS OF A KIND SUITABLE FOR PHARMACEUTICAL USE, SEALING WAFERS, RICE PAPER AND SIMILAR PRODUCTS:

 

1905.10.00

‑Crispbread

Free

1905.20.00

‑Gingerbread and the like

5%
DCS:Free

1905.3

‑Sweet biscuits; waffles and wafers:

 

1905.31.00

‑‑Sweet biscuits

5%
DCS:Free

1905.32.00

‑‑Waffles and wafers

5%
DCS:Free

1905.40.00

‑Rusks, toasted bread and similar toasted products

5%
DCS:Free

1905.90.00

‑Other

5%
DCS:Free

Chapter 20Preparations of vegetables, fruit, nuts or other parts of plants

Notes. 

             1.‑  This Chapter does not cover:

                     (a)  Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;

                     (b)  Food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

                     (c)  Bakers’ wares and other products of 1905; or

                     (d)  Homogenised composite food preparations of 2104.

             2.‑  2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar‑coated almonds or the like in the form of sugar confectionery (1704) or chocolate confectionery (1806).

             3.‑  2001, 2004 and 2005 cover, as the case may be, only those products of Chapter 7 or of 1105 or 1106 (other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in Note 1(a).

             4.‑  Tomato juice the dry weight content of which is 7% or more is to be classified in 2002.

             5.‑  For the purposes of 2007, “obtained by cooking” means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means.

             6.‑  For the purposes of 2009, “juices, unfermented and not containing added spirit” means juices of an alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5% vol.

Subheading Notes. 

             1.‑  For the purposes of 2005.10.00, “homogenised vegetables” means preparations of vegetables, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. 2005.10.00 takes precedence over all other subheadings of 2005.

             2.‑  For the purposes of 2007.10.00, “homogenised preparations” means preparations of fruit, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. 2007.10.00 takes precedence over all other subheadings of 2007.

             3.‑  For the purposes of 2009.12.00, 2009.21.00, 2009.31, 2009.41.00, 2009.61.00 and 2009.71.00, “Brix value” means the direct reading of degrees Brix obtained from a Brix hydrometer or of refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 20ºC or corrected for 20ºC if the reading is made at a different temperature.

Additional Notes. 

             1.‑  For the purposes of 2009, “TSS” means total soluble solids as determined by the International Federation of Fruit Juice Producers analysis method No. 8B, 1968.

             2.‑  For the purposes of 2009 and 2009.1, “juice” shall be taken to include products of oranges, regardless of method of derivation.

 

2001

VEGETABLES, FRUIT, NUTS AND OTHER EDIBLE PARTS OF PLANTS, PREPARED OR PRESERVED BY VINEGAR OR ACETIC ACID:

 

2001.10.00

‑Cucumbers and gherkins

5%
CA:2%

2001.90

‑Other:

 

2001.90.10

‑‑‑Onions

5%
CA:2%

2001.90.90

‑‑‑Other

5%

 

2002

TOMATOES PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID:

 

2002.10.00

‑Tomatoes, whole or in pieces

5%

2002.90.00

‑Other

5%

 

2003

MUSHROOMS AND TRUFFLES, PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID:

 

2003.10.00

‑Mushrooms of the genus Agaricus

5%

2003.90

‑Other:

 

2003.90.10

‑‑‑Truffles

Free

2003.90.90

‑‑‑Other

5%

 

2004

OTHER VEGETABLES PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID, FROZEN, OTHER THAN PRODUCTS OF 2006:

 

2004.10.00

‑Potatoes

5%
DCS:4%
DCT:5%

2004.90.00

‑Other vegetables and mixtures of vegetables

5%
DCS:4%
DCT:5%

 

2005

OTHER VEGETABLES PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID, NOT FROZEN, OTHER THAN PRODUCTS OF 2006:

 

2005.10.00

‑Homogenised vegetables

5%
CA:2%

2005.20.00

‑Potatoes

Free

2005.40.00

‑Peas (Pisum sativum)

5%
CA:2%

2005.5

‑Beans (Vigna spp., Phaseolus spp.):

 

2005.51.00

‑‑Beans, shelled

Free

2005.59.00

‑‑Other

5%

2005.60.00

‑Asparagus

5%
CA:2%

2005.70.00

‑Olives

5%

2005.80.00

‑Sweet corn (Zea mays var. saccharata)

5%

2005.9

‑Other vegetables and mixtures of vegetables:

 

2005.91.00

‑‑Bamboo shoots

5%
CA:2%

2005.99.00

‑‑Other

5%
CA:2%

 

2006

VEGETABLES, FRUIT, NUTS, FRUIT‑PEEL AND OTHER PARTS OF PLANTS, PRESERVED BY SUGAR (DRAINED, GLACE OR CRYSTALLISED):

 

2006.00.10

‑‑‑Vegetables, as follows:

      (a)  beans;

      (b)  olives;

      (c)  sweet corn

Free

2006.00.20

‑‑‑Vegetables, as follows:

      (a)  peas (Pisum sativum);

      (b)  asparagus

5%
CA:2%

2006.00.3

‑‑‑Vegetables, NSA, and mixtures of vegetables:

 

2006.00.31

‑‑‑‑Frozen

Free

2006.00.39

‑‑‑‑Other

5%
CA:2%

2006.00.90

‑‑‑Other

5%

 

2007

JAMS, FRUIT JELLIES, MARMALADES, FRUIT OR NUT PUREE AND FRUIT OR NUT PASTES, OBTAINED BY COOKING, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER:

 

2007.10.00

‑Homogenised preparations

5%

2007.9

‑Other:

 

2007.91.00

‑‑Citrus fruit

5%

2007.99.00

‑‑Other

5%

 

2008

FRUIT, NUTS AND OTHER EDIBLE PARTS OF PLANTS, OTHERWISE PREPARED OR PRESERVED, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR SPIRIT, NOT ELSEWHERE SPECIFIED OR INCLUDED:

 

2008.1

‑Nuts, ground‑nuts and other seeds, whether or not mixed together:

 

2008.11.00

‑‑Ground‑nuts

5%
DCS:Free

2008.19.00

‑‑Other, including mixtures

5%

2008.20.00

‑Pineapples

5%

2008.30.00

‑Citrus fruit

Free

2008.40.00

‑Pears

5%

2008.50.00

‑Apricots

5%

2008.60.00

‑Cherries

5%
CA:2%

2008.70.00

‑Peaches, including nectarines

5%

2008.80.00

‑Strawberries

5%
CA:Free

2008.9

‑Other, including mixtures other than those of
2008.19.00:

 

2008.91.00

‑‑Palm hearts

Free

2008.93.00

‑‑Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis‑idaea)

5%
DCS:Free
CA:Free

2008.97.00

‑‑Mixtures

Free

2008.99.00

‑‑Other

5%
DCS:Free
CA:Free

 

2009

FRUIT JUICES (INCLUDING GRAPE MUST) AND VEGETABLE JUICES, UNFERMENTED AND NOT CONTAINING ADDED SPIRIT, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER:

 

2009.1

‑Orange juice:

 

2009.11.00

‑‑Frozen

5%

2009.12.00

‑‑Not frozen, of a Brix value not exceeding 20

5%

2009.19.00

‑‑Other

5%

2009.2

‑Grapefruit (including pomelo) juice:

 

2009.21.00

‑‑Of a Brix value not exceeding 20

5%, or, if lower,
$0.45/kg TSS

2009.29.00

‑‑Other

5%, or, if lower,
$0.45/kg TSS

2009.3

‑Juice of any other single citrus fruit:

 

2009.31

‑‑Of a Brix value not exceeding 20:

 

2009.31.10

‑‑‑Lime juice, unsweetened

Free

2009.31.20

‑‑‑Mandarin (including tangerine and satsuma) juice or the juice of clementines, wilkings and similar citrus hybrids

5%

2009.31.90

‑‑‑Other

5%, or, if lower,
$0.45/kg TSS

2009.39

‑‑Other:

 

2009.39.10

‑‑‑Lime juice, unsweetened

Free

2009.39.20

‑‑‑Mandarin (including tangerine and satsuma) juice or the juice of clementines, wilkings and similar citrus hybrids

5%

2009.39.90

‑‑‑Other

5%, or, if lower,
$0.45/kg TSS

2009.4

‑Pineapple juice:

 

2009.41.00

‑‑Of a Brix value not exceeding 20

5%

2009.49.00

‑‑Other

5%

2009.50.00

‑Tomato juice

5%

2009.6

‑Grape juice (including grape must):

 

2009.61.00

‑‑Of a Brix value not exceeding 30

5%

2009.69.00

‑‑Other

5%

2009.7

‑Apple juice:

 

2009.71.00

‑‑Of a Brix value not exceeding 20

5%

2009.79.00

‑‑Other

5%

2009.8

‑Juice of any other single fruit or vegetable:

 

2009.81.00

‑‑Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis‑idaea) juice

5%

2009.89.00

‑‑Other

5%

2009.90.00

‑Mixtures of juices

5%

Chapter 21Miscellaneous edible preparations

Notes. 

             1.‑  This Chapter does not cover:

                     (a)  Mixed vegetables of 0712;

                     (b)  Roasted coffee substitutes containing coffee in any proportion (0901);

                     (c)  Flavoured tea of 0902;

                     (d)  Spices or other products of 0904 to 0910;

                     (e)  Food preparations, other than the products described in 2103 or 2104, containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

                      (f)  Yeast put up as a medicament or other products of 3003 or 3004; or

                     (g)  Prepared enzymes of 3507.

             2.‑  Extracts of the substitutes referred to in Note 1(b) above are to be classified in 2101.

             3.‑  For the purposes of 2104, “homogenised composite food preparations” means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.

Additional Note. 

             1.‑  Heading 2103 includes salsas.

 

2101

EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE, TEA OR MATE AND PREPARATIONS WITH A BASIS OF THESE PRODUCTS OR WITH A BASIS OF COFFEE, TEA OR MATE; ROASTED CHICORY AND OTHER ROASTED COFFEE SUBSTITUTES, AND EXTRACTS, ESSENCES AND CONCENTRATES THEREOF:

 

2101.1

‑Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:

 

2101.11.00

‑‑Extracts, essences and concentrates

Free

2101.12.00

‑‑Preparations with a basis of extracts, essences or concentrates or with a basis of coffee

Free

2101.20.00

‑Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate

Free

2101.30.00

‑Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof

Free

 

2102

YEASTS (ACTIVE OR INACTIVE); OTHER SINGLE‑CELL MICRO‑ORGANISMS, DEAD (BUT NOT INCLUDING VACCINES OF 3002); PREPARED BAKING POWDERS:

 

2102.10.00

‑Active yeasts

Free

2102.20.00

‑Inactive yeasts; other single‑cell micro‑organisms,
dead

Free

2102.30.00

‑Prepared baking powders

Free

 

2103

SAUCES AND PREPARATIONS THEREFOR; MIXED CONDIMENTS AND MIXED SEASONINGS; MUSTARD FLOUR AND MEAL AND PREPARED MUSTARD:

 

2103.10.00

‑Soya sauce

Free

2103.20.00

‑Tomato ketchup and other tomato sauces

Free

2103.30.00

‑Mustard flour and meal and prepared mustard

Free

2103.90.00

‑Other

Free

 

2104

SOUPS AND BROTHS AND PREPARATIONS THEREFOR; HOMOGENISED COMPOSITE FOOD PREPARATIONS:

 

2104.10.00

‑Soups and broths and preparations therefor

4%
DCS:Free

2104.20.00

‑Homogenised composite food preparations

4%
DCS:Free
CA:Free

 

2105.00.00

ICE CREAM AND OTHER EDIBLE ICE, WHETHER OR NOT CONTAINING COCOA

4%
DCS:Free

 

2106

FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED:

 

2106.10

‑Protein concentrates and textured protein substances:

 

2106.10.10

‑‑‑Protein concentrates

Free

2106.10.20

‑‑‑Textured protein substances

5%
DCS:4%
DCT:5%

2106.90

‑Other:

 

2106.90.10

‑‑‑Goods, as follows:

      (a)  compound alcoholic preparations of a kind used for the manufacture of beverages;

      (b)  food preparations of flour or meal;

      (c)  hydrolysed protein

5%
DCS:4%
DCT:5%

2106.90.20

‑‑‑Preparations for oral consumption, such as tablets and chewing gum containing nicotine, intended to assist smokers to stop smoking

Free

2106.90.90

‑‑‑Other

4%
DCS:Free

Chapter 22Beverages, spirits and vinegar

Notes. 

             1.‑  This Chapter does not cover:

                     (a)  Products of this Chapter (other than those of 2209.00.00) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally 2103);

                     (b)  Sea water (2501.00.00);

                     (c)  Distilled or conductivity water or water of similar purity (2853);

                     (d)  Acetic acid of a concentration exceeding 10% by weight of acetic acid (2915);

                     (e)  Medicaments of 3003 or 3004; or

                      (f)  Perfumery or toilet preparations (Chapter 33).

             2.‑  For the purposes of this Chapter and of Chapters 20 and 21, the “alcoholic strength by volume” shall be determined at a temperature of 20 °C.

             3.‑  For the purposes of 2202, “non‑alcoholic beverages” means beverages of an alcoholic strength by volume not exceeding 0.5% vol. Alcoholic beverages are classified in 2203 to 2206 or 2208 as appropriate.

Subheading Note. 

             1.‑  For the purposes of 2204.10, “sparkling wine” means wine which, when kept at a temperature of 20 °C in closed containers, has an excess pressure of not less than 300 kPa.

Additional Notes. 

             1.‑  For the purposes of this Chapter except for 2207, a reference to “alcoholic strength by volume” is a reference to the strength by volume of ethyl alcohol.

             2.‑  For the purposes of this Chapter and of Chapters 20 and 21, specific gravity calculations for determining the volume of alcohol, or the alcoholic strength by volume, shall be made on the basis that, at a temperature of 20 °C and in vacuum, the specific gravity of ethyl alcohol is 0.79067.

             3.‑  For the purposes of this Chapter, except 2208.20, “grape wine” is a beverage that:

                     (a)  has an alcoholic strength by volume exceeding 1.15% vol but not exceeding 22% vol; and

                     (b)  is the product of the complete or partial fermentation of fresh grapes or products derived solely from fresh grapes.

A beverage does not cease to be the product of the complete or partial fermentation of fresh grapes or products derived solely from fresh grapes merely because grape spirit, brandy, or both grape spirit and brandy, have been added to it.

             4.‑  For the purposes of this Chapter, “grape wine product” is a grape wine‑based beverage that:

                     (a)  has not had added to it, at any time, the flavour of any alcoholic beverage (other than wine) (whether the flavour is natural or artificial); and

                     (b)  if the beverage has had added to it ethyl alcohol used in preparing vegetable extracts, as mentioned in subparagraph (b)(ii) of Additional Note 4B—complies with the following requirements:

                              (i)  the ethyl alcohol must only be used to extract flavours from vegetable matter;

                             (ii)  the ethyl alcohol must be essential to the extraction process;

                            (iii)  the ethyl alcohol must not add more than one percentage point to the alcoholic strength by volume of the beverage.

          4A.‑  For the purposes of paragraph (a) of Additional Note 4, “wine” means:

                     (a)  grape wine, as defined in Additional Note 3; or

                     (b)  cider or perry, as defined in Additional Note 5; or

                     (c)  fruit or vegetable wine, as defined in Additional Note 6; or

                     (d)  mead, as defined in Additional Note 7; or

                     (e)  sake, as defined in Additional Note 8.

          4B.‑  For the purposes of this Chapter, “grape wine‑based beverage” is a beverage that:

                     (a)  is not grape wine, but contains at least 700 ml of grape wine per litre; and

                     (b)  has not had added to it, at any time, any ethyl alcohol from any other source, except:

                              (i)  grape spirit; or

                             (ii)  alcohol used in preparing vegetable extracts (including spices, herbs and grasses); and

                     (c)  has an alcoholic strength by volume of at least 8% vol but not exceeding 22% vol.

             5.‑  For the purposes of 2206.00.30, “cider or perry” is a beverage that:

                     (a)  has an alcoholic strength by volume exceeding 1.15% vol; and

                     (b)  is the product of the complete or partial fermentation of the juice or must of apples or pears; and

                     (c)  has not had added to it, at any time, any ethyl alcohol from any other source; and

                     (d)  has not had added to it, at any time, any liquor or substance (other than water or the juice or must of apples or pears) that gives colour or flavour.

             6.‑  For the purposes of 2206.00.30 and 2206.00.4, “fruit or vegetable wine” is a beverage that:

                     (a)  is the product of the complete or partial fermentation of the juice or must of fruit or vegetables, or products derived solely from fruit or vegetables; and

                     (b)  has an alcoholic strength by volume of at least 8% vol but not exceeding 22% vol; and

                     (c)  has not had added to it, at any time, any ethyl alcohol from any other source, except ethyl alcohol from grape spirit or neutral spirit may be added, but only if the resulting beverage has an alcoholic content by volume of at least 15% vol and not exceeding 22% vol; and

                     (d)  has not had added to it, at any time, any liquor or substance that gives colour or flavour.

             7.‑  For the purposes of 2206.00.30 and 2206.00.4, “mead” is a beverage that:

                     (a)  has an alcoholic strength by volume exceeding 1.15% vol; and

                     (b)  is the product of the complete or partial fermentation of honey; and

                     (c)  has not had added to it, at any time, any ethyl alcohol from any other source, except ethyl alcohol from grape spirit or neutral spirit may be added, but only if the resulting beverage has an alcoholic content by volume of at least 15% vol and not exceeding 22% vol; and

                     (d)  has not had added to it, at any time, any liquor or substance (other than honey) that gives colour or flavour, except as follows:

                              (i)  herbs or spices added during or after the production;

                             (ii)  caramel added after the fermentation process is complete;

                            (iii)  fruit, or product derived entirely from fruit, used as set out in Additional Note 7A.

          7A.‑  For the purposes of subparagraph (d)(iii) of Additional Note 7, fruit, or product derived entirely from fruit, may be used in the production of mead only if:

                     (a)  the fruit or product has not been fermented; and

                     (b)  the fruit or product is added before the fermentation process is complete; and

                     (c)  after the addition of the fruit or product, and before fermentation, the beverage will contain not less than 14% by volume of honey; and

                     (d)  after the addition of the fruit or product, and before fermentation, the fruit or product will constitute not more than 30% by volume of the beverage; and

                     (e)  after the addition of the fruit or product and after fermentation, the beverage will have an ethyl alcohol content by volume of not less than 8%, and not greater than 22%.

          7B.‑  For the purposes of Additional Note 7A, if:

                     (a)  a product derived from fruit is added; and

                     (b)  the product contains concentrated fruit juice or concentrated fruit pulp;

the proportion of fruit or product in the beverage is to be worked out by assuming that the concentrated fruit juice or concentrated fruit pulp has been diluted according to the recommendations of its manufacturer.

             8.‑  For the purposes of 2206.00.30, “sake” is a beverage that:

                     (a)  has an alcoholic strength by volume exceeding 1.15% vol; and

                     (b)  is the product of the complete or partial fermentation of rice; and

                     (c)  has not had added to it, at any time, any ethyl alcohol from any other source; and

                     (d)  has not had added to it, at any time, any liquor or substance that gives colour or flavour.

             9.‑  For the purposes of 2203.00.6, 2203.00.7, 2206.00.7 and 2206.00.8, “beer” is a brewed beverage that:

                     (a)  is the product of the yeast fermentation of an aqueous extract, being predominantly an aqueous extract of cereals:

                              (i)  whether the cereals are malted or unmalted; and

                             (ii)  whether or not the aqueous extract contains other sources of carbohydrates; and

                     (b)  contains:

                              (i)  hops, or extracts of hops, such that the beverage has international bitterness units of not less than 4.0; or

                             (ii)  other bitters such that the beverage has a bitterness comparable to that of a beverage mentioned in subparagraph (i); and

                     (c)  contains not more than 4.0% by weight of sugars; and

                     (d)  has not had added to it, at any time, artificial sweetener; and

                     (e)  may have had added to it, at any time, other substances, including flavours, but only if, in the case of substances that contain alcohol (other than spirit distilled from beer), the alcohol did not add more than 0.5% to the total volume of the final beverage; and

                      (f)  may have had added to it, at any time, spirit distilled from beer, but only if that spirit did not add more than 0.5% to the total volume of the final beverage.

           10.‑  For the purposes of paragraph (c) of Additional Note 9, “sugar” means:

                     (a)  monosaccharide; or

                     (b)  disaccharide.

           11.‑  For the purposes of 2207.20.10, denatured ethanol must contain no less than 1% and no more than 1.5% by volume of gasoline (or other petroleum products). Otherwise, classification is in 2710 or 3824 as appropriate.

 

2201

WATERS, INCLUDING NATURAL OR ARTIFICIAL MINERAL WATERS AND AERATED WATERS, NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER NOR FLAVOURED; ICE AND SNOW:

 

2201.10.00

‑Mineral waters and aerated waters

Free

2201.90.00

‑Other

Free

 

2202

WATERS, INCLUDING MINERAL WATERS AND AERATED WATERS, CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED, AND OTHER NON‑ALCOHOLIC BEVERAGES, NOT INCLUDING FRUIT OR VEGETABLE JUICES OF 2009:

 

2202.10.00

‑Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured

5%
DCS:4%
DCT:5%

2202.9

‑Other:

 

2202.91.00

‑‑Non‑alcoholic beer

5%
DCS:4%
DCT:5%

2202.99.00

‑‑Other

5%
DCS:4%
DCT:5%

 

2203

BEER MADE FROM MALT:

 

2203.00.20

‑‑‑Having an alcoholic strength by volume not exceeding 1.15% vol

Free

2203.00.6

‑‑‑Other beer, as defined in Additional Note 9 to this Chapter, packaged in an individual container not exceeding 48 L:

 

2203.00.63

‑‑‑‑In a container of 8 litres or more which is designed to be connected to a pressurised gas delivery system or pump delivery system, and having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 3.0% vol

$8.66/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

NZ/PG/FI/DC/LDC/SG:
$8.66/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

2203.00.64

‑‑‑‑Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 3.0% vol

$43.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

NZ/PG/FI/DC/LDC/SG:
$43.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

2203.00.65

‑‑‑‑In a container of 8 litres or more which is designed to be connected to a pressurised gas delivery system or pump delivery system, and having an alcoholic strength by volume exceeding 3.0% vol but not exceeding 3.5% vol

$27.10/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

NZ/PG/FI/DC/LDC/SG:
$27.10/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

2203.00.66

‑‑‑‑Other, having an alcoholic strength by volume exceeding 3.0% vol but not exceeding 3.5% vol

$50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

NZ/PG/FI/DC/LDC/SG:
$50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

2203.00.67

‑‑‑‑In a container of 8 litres or more which is designed to be connected to a pressurised gas delivery system or pump delivery system, and having an alcoholic strength by volume exceeding 3.5% vol

$35.50/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

NZ/PG/FI/DC/LDC/SG:
$35.50/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

2203.00.69

‑‑‑‑Other

$50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

NZ/PG/FI/DC/LDC/SG:
$50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

2203.00.7

‑‑‑Other beer, as defined in Additional Note 9 to this Chapter, packaged in an individual container exceeding 48 L:

 

2203.00.71

‑‑‑‑Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 3.0% vol

$5.69/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

NZ/PG/FI/DC:
$5.69/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
LDC:$5.86/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
SG:$5.86/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

2203.00.72

‑‑‑‑Having an alcoholic strength by volume exceeding 3.0% vol but not exceeding 3.5% vol

$17.33/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
NZ:$17.33/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
PG:$17.33/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
FI:$17.33/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
DC:$17.33/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
LDC:$18.41/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
SG:$18.41/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

2203.00.79

‑‑‑‑Other

$22.68/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
NZ:$22.68/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
PG:$22.68/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
FI:$22.68/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
DC:$22.68/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
LDC:$24.09/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
SG:$24.09/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

2203.00.9

‑‑‑Other:

 

2203.00.91

‑‑‑‑Having an alcoholic strength by volume exceeding 1.15% vol, but not exceeding 10% vol

$69.57/L of
alcohol
NZ/PG/FI/
DC/LDC/
SG:
$69.57/L of
alcohol

2203.00.99

‑‑‑‑Other

$69.57/L of
alcohol
NZ/PG/FI/
DC/LDC/
SG:
$69.57/L of
alcohol

 

2204

WINE OF FRESH GRAPES, INCLUDING FORTIFIED WINES; GRAPE MUST OTHER THAN THAT OF 2009:

 

2204.10

‑Sparkling wine:

 

2204.10.2

‑‑‑In which the natural effervescence is produced solely by secondary fermentation in the bottle:

 

2204.10.21

‑‑‑‑Having an alcoholic strength by volume not exceeding 1.15% vol

5%
DCS:4%
DCT:5%

2204.10.22

‑‑‑‑Grape wine as defined in Additional Note 3 to this Chapter

5%
DCS:4%
DCT:5%

2204.10.23

‑‑‑‑Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol

5%, and $66.67/L of alcohol
NZ/PG/FI/DC/LDC/SG:
$66.67/L of alcohol
DCS:4%, and $66.67/L of alcohol
DCT:5%, and $66.67/L of alcohol

2204.10.29

‑‑‑‑Other

5%, and $51.58/L of alcohol
NZ:$51.58/L of alcohol
PG:$51.58/L of alcohol
FI:$51.58/L of alcohol
DC:$51.58/L of alcohol
DCS:4%, and $51.58/L of alcohol
DCT:5%, and $51.58/L of alcohol
LDC:$57.97/L of alcohol
SG:$57.97/L of alcohol

2204.10.8

‑‑‑Other:

 

2204.10.81

‑‑‑‑Having an alcoholic strength by volume not exceeding 1.15% vol

5%

2204.10.82

‑‑‑‑Grape wine as defined in Additional Note 3 to this Chapter

5%

 

2204.10.83

‑‑‑‑Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol

5%, and $66.67/L of alcohol
NZ/PG/FI/DC/LDC/SG:
$66.67/L of alcohol

2204.10.89

‑‑‑‑Other

5%, and $51.58/L of alcohol
NZ:$51.58/L of alcohol
PG:$51.58/L of alcohol
FI:$51.58/L of alcohol
DC:$51.58/L of alcohol
LDC:$57.97/L of alcohol
SG:$57.97/L of alcohol

2204.2

‑Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:

 

2204.21

‑‑In containers holding 2 L or less:

 

2204.21.10

‑‑‑Goods, as follows:

       (a)      having an alcoholic strength by volume not exceeding 1.15% vol;

       (b)      grape must, not potable

5%

2204.21.20

‑‑‑Grape wine as defined in Additional Note 3 to this Chapter

5%

2204.21.30

‑‑‑Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol

5%, and $66.67/L of alcohol
NZ/PG/FI/DC/LDC/SG:
$66.67/L of alcohol

2204.21.90

‑‑‑Other

5%, and $51.58/L of alcohol
NZ:$51.58/L of alcohol
PG:$51.58/L of alcohol
FI:$51.58/L of alcohol
DC:$51.58/L of alcohol
LDC:$57.97/L of alcohol
SG:$57.97/L of alcohol

2204.22

‑‑In containers holding more than 2 L but not more than 10 L:

 

2204.22.10

‑‑‑Goods, as follows:

       (a)      having an alcoholic strength by volume not exceeding 1.15% vol;

       (b)      grape must, not potable

5%

2204.22.20

‑‑‑Grape wine as defined in Additional Note 3 to this Chapter

5%

2204.22.30

‑‑‑Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol

5%, and $81.21/L of alcohol
NZ/PG/FI/DC/LDC/SG:
$81.21/L of alcohol

2204.22.90

‑‑‑Other

5%, and $81.21/L of alcohol
NZ/PG/FI/DC/LDC/SG:
$81.21/L of alcohol

2204.29

‑‑Other:

 

2204.29.10

‑‑‑Goods, as follows:

       (a)      having an alcoholic strength by volume not exceeding 1.15% vol;

       (b)      grape must, not potable

5%

2204.29.20

‑‑‑Grape wine as defined in Additional Note 3 to this Chapter

5%

2204.29.30

‑‑‑Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol

5%, and $66.67/L of alcohol
NZ/PG/FI/DC/LDC/SG:
$66.67/L of alcohol

2204.29.90

‑‑‑Other

5%, and $51.58/L of alcohol
NZ:$51.58/L of alcohol
PG:$51.58/L of alcohol
FI:$51.58/L of alcohol
DC:$51.58/L of alcohol
LDC:$57.97/L of alcohol
SG:$57.97/L of alcohol

2204.30

‑Other grape must:

 

2204.30.10

‑‑‑Grape wine as defined in Additional Note 3 to this Chapter

5%

2204.30.90

‑‑‑Other

5%

 

2205

VERMOUTH AND OTHER WINE OF FRESH GRAPES FLAVOURED WITH PLANTS OR AROMATIC SUBSTANCES:

 

2205.10

‑In containers holding 2 L or less:

 

2205.10.10

‑‑‑Having an alcoholic strength by volume not exceeding 1.15% vol

5%

2205.10.20

‑‑‑Grape wine product as defined in Additional Note 4 to this Chapter

5%

2205.10.30

‑‑‑Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol

5%, and $66.67/L of alcohol
NZ/PG/FI/DC/LDC/SG:
$66.67/L of alcohol

2205.10.90

‑‑‑Other

5%, and $51.58/L of alcohol
NZ:$51.58/L of alcohol
PG:$51.58/L of alcohol
FI:$51.58/L of alcohol
DC:$51.58/L of alcohol
LDC:$57.97/L of alcohol
SG:$57.97/L of alcohol

2205.90

‑Other:

 

2205.90.10

‑‑‑Having an alcoholic strength by volume not exceeding 1.15% vol

5%

2205.90.20

‑‑‑Grape wine product as defined in Additional Note 4 to this Chapter

5%

2205.90.30

‑‑‑Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol

5%, and $66.67/L of alcohol
NZ/PG/FI/DC/LDC/SG:
$66.67/L of alcohol

2205.90.90

‑‑‑Other

5%, and $51.58/L of alcohol
NZ:$51.58/L of alcohol
PG:$51.58/L of alcohol
FI:$51.58/L of alcohol
DC:$51.58/L of alcohol
LDC:$57.97/L of alcohol
SG:$57.97/L of alcohol

 

2206

OTHER FERMENTED BEVERAGES (FOR EXAMPLE, CIDER, PERRY, MEAD, SAKÉ); MIXTURES OF FERMENTED BEVERAGES AND MIXTURES OF FERMENTED BEVERAGES AND NON‑ALCOHOLIC BEVERAGES, NOT ELSEWHERE SPECIFIED OR INCLUDED:

 

2206.00.1

‑‑‑Grape wine‑based beverages:

       (a)      that are goods of neither 2205 nor 2206.00.2; and

       (b)      that include a flavour mentioned in paragraph (a) of Additional Note 4 to this Chapter:

 

2206.00.13

‑‑‑‑Having an alcoholic strength by volume not exceeding 10% vol

$69.57/L of
alcohol
NZ/PG/FI/DC/
LDC/SG:
$69.57/L of
alcohol

2206.00.14

‑‑‑‑Having an alcoholic strength by volume exceeding 10% vol

$69.57/L of
alcohol
NZ/PG/FI/DC/
LDC/SG:
$69.57/L of
alcohol

2206.00.2

‑‑‑Grape wine‑based beverages:

       (a)      that are not goods of 2205; and

       (b)      to which subparagraph (b)(ii) of Additional Note 4B to this Chapter applies; and

        (c)      that do not comply with the requirements set out in paragraph (b) of Additional Note 4 to this Chapter:

 

2206.00.21

‑‑‑‑Containing goods which, if imported separately, would be classified in 2207, having an alcoholic strength by volume not exceeding 10% vol

5%, and
$69.57/L of
alcohol
DCS:4%, and
$69.57/L of
alcohol
DCT:5%, and
$69.57/L of
alcohol
NZ/PG/FI/DC/
LDC/SG:
$69.57/L of
alcohol

2206.00.22

‑‑‑‑Containing goods which, if imported separately, would be classified in 2207, having an alcoholic strength by volume exceeding 10% vol

5%, and
$69.57/L of
alcohol
DCS:4%, and
$69.57/L of
alcohol
DCT:5%, and
$69.57/L of
alcohol
NZ/PG/FI/DC/
LDC/SG:
$69.57/L of
alcohol

2206.00.23

‑‑‑‑Containing goods which, if imported separately, would be classified in 2208, having an alcoholic strength by volume not exceeding 10% vol

5%, and
$69.57/L of
alcohol
DCS:3%, and
$69.57/L of
alcohol
NZ/PG/FI/DC/
LDC/SG:
$69.57/L of
alcohol

2206.00.24

‑‑‑‑Containing goods which, if imported separately, would be classified in 2208, having an alcoholic strength by volume exceeding 10% vol

5%, and
$69.57/L of
alcohol
DCS:3%, and
$69.57/L of
alcohol
NZ/PG/FI/DC/
LDC/SG:
$69.57/L of
alcohol

2206.00.30

‑‑‑Beverages, as follows:

       (a)      grape wine as defined in Additional Note 3 to this Chapter, other than goods of 2204, but not containing goods which, if imported separately, would be classified in 2208;

       (b)      grape wine product as defined in Additional Note 4 to this Chapter, other than goods of 2205, but not containing goods which, if imported separately, would be classified in 2207 or 2208;

        (c)      cider or perry as defined in Additional Note 5 to this Chapter;

       (d)      fruit or vegetable wine as defined in Additional Note 6 to this Chapter but not containing goods which, if imported separately, would be classified in 2207 or 2208;

        (e)      mead as defined in Additional Note 7 to this Chapter but not containing goods which, if imported separately, would be classified in 2207 or 2208;

        (f)      sake as defined in Additional Note 8 to this Chapter

Free

2206.00.4

‑‑‑Beverages, containing goods which, if imported separately, would be classified in 2207 or 2208, as follows:

       (a)      grape wine as defined in Additional Note 3 to this Chapter, other than goods of 2204;

       (b)      grape wine product as defined in Additional Note 4 to this Chapter, other than goods of 2205;

        (c)      fruit or vegetable wine as defined in Additional Note 6 to this Chapter;

       (d)      mead as defined in Additional Note 7 to this Chapter:

 

2206.00.41

‑‑‑‑Containing goods which, if imported separately, would be classified in 2207

5%
DCS:4%
DCT:5%

2206.00.42

‑‑‑‑Containing goods which, if imported separately, would be classified in 2208

5%
DCS:3%

2206.00.5

‑‑‑Beverages, NSA, containing goods which, if imported separately, would be classified in 2207:

 

2206.00.51

‑‑‑‑Having an alcoholic strength by volume not exceeding 1.15% vol

5%
DCS:4%
DCT:5%

2206.00.52

‑‑‑‑Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol

5%, and $66.67/L of alcohol
NZ/PG/FI/DC/LDC/SG:
$66.67/L of alcohol
DCS:4%, and $66.67/L of alcohol
DCT:5%, and $66.67/L of alcohol

2206.00.59

‑‑‑‑Other

5%, and $51.58/L of alcohol
NZ:$51.58/L of alcohol
PG:$51.58/L of alcohol
FI:$51.58/L of alcohol
DC:$51.58/L of alcohol
DCS:4%, and $51.58/L of alcohol
DCT:5%, and $51.58/L of alcohol
LDC:$57.97/L of alcohol
SG:$57.97/L of alcohol

2206.00.6

‑‑‑Beverages, NSA, containing goods which, if imported separately, would be classified in 2208:

 

2206.00.61

‑‑‑‑Having an alcoholic strength by volume not exceeding 1.15% vol

5%
DCS:3%

2206.00.62

‑‑‑‑Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol

5%, and $66.67/L of alcohol
NZ/PG/FI/DC/LDC/SG:
$66.67/L of alcohol
DCS:3%, and $66.67/L of alcohol

2206.00.69

‑‑‑‑Other

5%, and $51.58/L of alcohol
NZ:$51.58/L of alcohol
PG:$51.58/L of alcohol
FI:$51.58/L of alcohol
DC:$51.58/L of alcohol
DCS:3%, and $51.58/L of alcohol
LDC:$57.97/L of alcohol
SG:$57.97/L of alcohol

2206.00.7

‑‑‑Beer, as defined in Additional Note 9 to this Chapter, other than that of 2203, packaged in an individual container not exceeding 48 L, NSA:

 

2206.00.71

‑‑‑‑Having an alcoholic strength by volume not exceeding 1.15% vol

Free

2206.00.72

‑‑‑‑In a container of 8 litres or more which is designed to be connected to a pressurised gas delivery system or pump delivery system, and having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 3.0% vol

$8.66/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

NZ/PG/FI/DC/LDC/SG:
$8.66/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

2206.00.73

‑‑‑‑Other, having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 3.0% vol

$43.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

NZ/PG/FI/DC/LDC/SG:
$43.27/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

2206.00.76

‑‑‑‑In a container of 8 litres or more which is designed to be connected to a pressurised gas delivery system or pump delivery system, and having an alcoholic strength by volume exceeding 3.0% vol but not exceeding 3.5% vol

$27.10/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

NZ/PG/FI/DC/LDC/SG:
$27.10/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

2206.00.77

‑‑‑‑Other, having an alcoholic strength by volume exceeding 3.0% vol but not exceeding 3.5% vol

$50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

NZ/PG/FI/DC/LDC/SG:
$50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

2206.00.78

‑‑‑‑In a container of 8 litres or more which is designed to be connected to a pressurised gas delivery system or pump delivery system, and having an alcoholic strength by volume exceeding 3.5% vol

$35.50/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

NZ/PG/FI/DC/LDC/SG:
$35.50/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

2206.00.79

‑‑‑‑Other

$50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

NZ/PG/FI/DC/LDC/SG:
$50.40/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

2206.00.8

‑‑‑Beer, as defined in Additional Note 9 to this Chapter, other than that of 2203, packaged in an individual container exceeding 48 L, NSA:

 

2206.00.81

‑‑‑‑Having an alcoholic strength by volume not exceeding 1.15% vol

Free

2206.00.82

‑‑‑‑Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 3.0% vol

$5.69/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

NZ/PG/FI/DC:
$5.69/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

LDC:$5.86/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

SG:$5.86/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

2206.00.83

‑‑‑‑Having an alcoholic strength by volume exceeding 3.0% vol but not exceeding 3.5% vol

$17.33/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
NZ:$17.33/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
PG:$17.33/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
FI:$17.33/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
DC:$17.33/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
LDC:$18.41/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
SG:$18.41/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

2206.00.89

‑‑‑‑Other

$22.68/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
NZ:$22.68/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
PG:$22.68/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
FI:$22.68/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
DC:$22.68/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
LDC:$24.09/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15
SG:$24.09/L of alcohol, calculated on that alcohol content by which the percentage by volume of alcohol of the goods exceeds 1.15

2206.00.9

‑‑‑Other:

 

2206.00.91

‑‑‑‑Having an alcoholic strength by volume not exceeding 1.15% vol

Free

2206.00.92

‑‑‑‑Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol

$66.67/L of alcohol
NZ/PG/FI/DC/LDC/SG:
$66.67/L of alcohol

2206.00.99

‑‑‑‑Other

$51.58/L of alcohol
NZ:$51.58/L of alcohol
PG:$51.58/L of alcohol
FI:$51.58/L of alcohol
DC:$51.58/L of alcohol
LDC:$57.97/L of alcohol
SG:$57.97/L of alcohol

 

2207

UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL OR HIGHER; ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH:

 

2207.10.00

‑Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher

5%, and $51.58/L of alcohol
NZ:$51.58/L of alcohol
PG:$51.58/L of alcohol
FI:$51.58/L of alcohol
DC:$51.58/L of alcohol
DCS:4%, and $51.58/L of alcohol
DCT:5%, and $51.58/L of alcohol
LDC:$57.97/L of alcohol
SG:$57.97/L of alcohol

2207.20

‑Ethyl alcohol and other spirits, denatured, of any strength:

 

2207.20.10

‑‑‑Ethanol for use as fuel in an internal combustion engine

5%, and $0.38143/L
NZ/PG/FI/DC:
$0.38143/L
DCS:4%, and $0.38143/L
DCT:5%, and $0.38143/L
LDC:$0.38143/L
SG:$0.38143/L

2207.20.90

‑‑‑Other

5%
DCS:4%
DCT:5%

 

2208

UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF LESS THAN 80% VOL; SPIRITS, LIQUEURS AND OTHER SPIRITUOUS BEVERAGES:

 

 

2208.20

‑Spirits obtained by distilling grape wine or grape marc:

 

 

2208.20.10

‑‑‑Brandy made wholly from grape wine

5%, and $48.17/L of alcohol
NZ:$48.17/L of alcohol
PG:$48.17/L of alcohol
FI:$48.17/L of alcohol
DC:$48.17/L of alcohol
DCS:3%, and $48.17/L of alcohol
LDC:$54.13/L of alcohol
SG:$54.13/L of alcohol

 

2208.20.90

‑‑‑Other

5%, and $51.58/L of alcohol
NZ:$51.58/L of alcohol
PG:$51.58/L of alcohol
FI:$51.58/L of alcohol
DC:$51.58/L of alcohol
DCS:3%, and $51.58/L of alcohol
LDC:$57.97/L of alcohol
SG:$57.97/L of alcohol

 

2208.30.00

‑Whiskies

5%, and $51.58/L of alcohol
NZ:$51.58/L of alcohol
PG:$51.58/L of alcohol
FI:$51.58/L of alcohol
DC:$51.58/L of alcohol
DCS:3%, and $51.58/L of alcohol
LDC:$57.97/L of alcohol
SG:$57.97/L of alcohol

 

2208.40.00

‑Rum and other spirits obtained by distilling fermented sugar‑cane products

5%, and $51.58/L of alcohol
NZ:$51.58/L of alcohol
PG:$51.58/L of alcohol
FI:$51.58/L of alcohol
DC:$51.58/L of alcohol
DCS:3%, and $51.58/L of alcohol
LDC:$57.97/L of alcohol
SG:$57.97/L of alcohol

 

2208.50.00

‑Gin and Geneva

5%, and $51.58/L of alcohol
NZ:$51.58/L of alcohol
PG:$51.58/L of alcohol
FI:$51.58/L of alcohol
DC:$51.58/L of alcohol
DCS:3%, and $51.58/L of alcohol
LDC:$57.97/L of alcohol
SG:$57.97/L of alcohol

 

2208.60.00

‑Vodka

5%, and $51.58/L of alcohol
NZ:$51.58/L of alcohol
PG:$51.58/L of alcohol
FI:$51.58/L of alcohol
DC:$51.58/L of alcohol
DCS:3%, and $51.58/L of alcohol
LDC:$57.97/L of alcohol
SG:$57.97/L of alcohol

 

2208.70.00

‑Liqueurs and cordials

5%, and $51.58/L of alcohol
NZ:$51.58/L of alcohol
PG:$51.58/L of alcohol
FI:$51.58/L of alcohol
DC:$51.58/L of alcohol
DCS:3%, and $51.58/L of alcohol
LDC:$57.97/L of alcohol
SG:$57.97/L of alcohol

 

2208.90

‑Other:

 

2208.90.10

‑‑‑Having an alcoholic strength by volume not exceeding 1.15% vol

5%
DCS:3%

2208.90.20

‑‑‑Having an alcoholic strength by volume exceeding 1.15% vol but not exceeding 10% vol

5%, and $66.67/L of alcohol
NZ/PG/FI/DC/LDC/SG:
$66.67/L of alcohol
DCS:3%, and $66.67/L of alcohol

2208.90.90

‑‑‑Other

5%, and $51.58/L of alcohol
NZ:$51.58/L of alcohol
PG:$51.58/L of alcohol
FI:$51.58/L of alcohol
DC:$51.58/L of alcohol
DCS:3%, and $51.58/L of alcohol
LDC:$57.97/L of alcohol
SG:$57.97/L of alcohol

 

2209.00.00

VINEGAR AND SUBSTITUTES FOR VINEGAR OBTAINED FROM ACETIC ACID

Free

Chapter 23Residues and waste from the food industries; prepared animal fodder

Note. 

             1.‑  2309 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by‑products of such processing.

Subheading Note. 

             1.‑  For the purposes of 2306.41.00, “low erucic acid rape or colza seeds” means seeds as defined in Subheading Note 1 to Chapter 12.

 

2301

FLOURS, MEALS AND PELLETS, OF MEAT OR MEAT OFFAL, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES, UNFIT FOR HUMAN CONSUMPTION; GREAVES:

 

2301.10.00

‑Flours, meals and pellets, of meat or meat offal; greaves

Free

2301.20.00

‑Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates

Free

 

2302

BRAN, SHARPS AND OTHER RESIDUES, WHETHER OR NOT IN THE FORM OF PELLETS, DERIVED FROM THE SIFTING, MILLING OR OTHER WORKING OF CEREALS OR OF LEGUMINOUS PLANTS:

 

2302.10.00

‑Of maize (corn)

Free

2302.30.00

‑Of wheat

Free

2302.40.00

‑Of other cereals

Free

2302.50.00

‑Of leguminous plants

Free

 

2303

RESIDUES OF STARCH MANUFACTURE AND SIMILAR RESIDUES, BEET‑PULP, BAGASSE AND OTHER WASTE OF SUGAR MANUFACTURE, BREWING OR DISTILLING DREGS AND WASTE, WHETHER OR NOT IN THE FORM OF PELLETS:

 

2303.10.00

‑Residues of starch manufacture and similar residues

Free