Customs - Tariff Book
Notes
1.
This Chapter does not cover the following:
(a)
mixed vegetables of heading 07.12;
(b)
roasted coffee substitutes containing coffee in any proportion (heading 09.01);
(c)
flavoured tea (heading 09.02);
(d)
spices or other products of headings 09.04 to 09.10;
(e)
food preparations, other than the products described in heading 21.03 or 21.04, containing more than 20 per cent by mass of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
(f)
products of heading 24.04;
(g)
yeast put up as a medicament or other products of heading 30.03 or 30.04; or
(h)
prepared enzymes of heading 35.07.
2.
Extracts of the substitutes referred to in Note 1 (b) above are to be classified in heading 21.01.
3.
For the purposes of heading 21.04, the expression "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 mass 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.
For the purposes of tariff subheading 2106.90.13, "preparations for making alcoholic beverages" means preparations put up for retail sale as beer or ginger beer powder, which, when mixed with water and left to ferment will produce an alcoholic beverage with an alcoholic strength by volume exceeding 0,5 per cent vol.
| Heading | Description | General |
|---|---|---|
| 21.01 | Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; 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 | Extracts, essences and concentrates: | |
| 2101.11.10 | Mixtures of ground roasted coffee with vegetable fats | 20% |
| 2101.11.90 | Other | 25% |
| 2101.12.10 | Mixtures of ground roasted coffee with vegetable fats | 20% |
| 2101.12 | Preparations with a basis of extracts, essences or concentrates or with a basis of coffee: | |
| 2101.12.90 | Other | 25% |
| 2101.20 | Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté | free |
| 2101.30.10 | Roasted chicory and other roasted coffee substitutes | 9,2c/kg |
| 2101.30 | Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: | |
| 2101.30.90 | Other | 25% |
| 21.02 | Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 30.02); prepared baking powders: | |
| 2102.10 | Active yeasts | 15% |
| 2102.20 | Inactive yeasts; other single-cell micro-organisms, dead | 15% |
| 2102.30 | Prepared baking powders | 30% |
| 21.03 | Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: | |
| 2103.10 | Soya sauce | 5% |
| 2103.20 | Tomato ketchup and other tomato sauces | 5% |
| 2103.30.1 | Mustard flour and meal: | |
| 2103.30.2 | Prepared mustard: | |
| 2103.30.22 | Other | 5% |
| 2103.30 | Mustard flour and meal and prepared mustard: | |
| 2103.30.11 | Imported from Switzerland | 8c/kg |
| 2103.30.12 | Other | 8c/kg |
| 2103.30.21 | Imported from Switzerland | 5% |
| 2103.90.10 | Sauces and preparations therefor, of flour, meal or malt extract | 20% |
| 2103.90 | Other: | |
| 2103.90.91 | Mayonnaise, put up in packaging for retail sale | 5% |
| 2103.90.95 | Other mayonnaise | 5% |
| 2103.90.99 | Other | 5% |
| 2103.90.9 | Other: | |
| 21.04 | Soups and broths and preparations therefor; homogenised composite food preparations: | |
| 2104.10.10 | Preparations for soups and broths | 20% |
| 2104.10.20 | Other, in powder, solid or other concentrated form | 25% |
| 2104.10 | Soups and broths and preparations therefor: | |
| 2104.10.90 | Other | 3c/kg |
| 2104.20 | Homogenised composite food preparations | free |
| 2105.00 | Ice cream and other edible ice, whether or not containing cocoa: | |
| 2105.00.20 | Ice cream containing cocoa or added sugar | 25% |
| 2105.00.10 | Ice cream not containing cocoa or added sugar | 10% |
| 2105.00.90 | Other | 20% |
| 21.06 | Food preparations not elsewhere specified or included: | |
| 2106.10 | Protein concentrates and textured protein substances: | |
| 2106.10.10 | Soya protein concentrates, in powder form, with a protein content, on the basis of the dry substance, exceeding 65 per cent | 10% |
| 2106.10.90 | Other | 20% |
| 2106.90.50 | Mixtures of chemicals and foodstuffs of a kind used in the preparation of human foodstuffs | 10% |
| 2106.90.35 | Sweetening substances (excluding sweetening substances with a basis of saccharine) | 5% |
| 2106.90.25 | Other, syrups (excluding syrups with a basis of fruit juice) | free |
| 2106.90.22 | Syrups and other concentrates or preparations for making beverages, with a basis of fruit juice (excluding those of tariff subheading 2106.90.69) | 20% |
| 2106.90.20 | Syrups and other concentrates or preparations for making beverages, not having a basis of fruit juice (excluding those of tariff subheading 2106.90.69) | free |
| 2106.90.17 | Disaccharide free infants' food, in powder form | free |
| 2106.90.13 | Preparations for making alcoholic beverages as defined in Additional Note 1 to Chapter 21 | 20% |
| 2106.90 | Other: | |
| 2106.90.69 | Drinking straws, containing flavouring preparations | free |
| 2106.90.90 | Other | 20% |
| 2106.90.67 | Compound alcoholic preparations of a kind used for the manufacture of beverages (excluding those based on odoriferous substances) | 154c/li |
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