Date as on: 26.01. 2009
- 142-
Customs and Excise Tariff (0001)
CHAPTER 20
PREPARATIONS OF VEGETABLES, FRUIT, NUTS
OR OTHER PARTS OF PLANTS
ANNOTA
TION
NOTES:
1.
This Chapter does not cover the following:
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 per cent by mass 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 heading 19.05; or
A/S.0001
d) Homogenised composite food preparations of heading No. 21.04.
2.
Headings Nos. 20.07 and 20.08 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of
sugar confectionery (heading No. 17.04) or chocolate confectionery (heading No. 18.06).
3.
Headings Nos. 20.01, 20.04 and 20.05 cover, as the case may be, only those products of Chapter 7 or of heading No. 11.05
or 11.06 (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 mass content of which is 7 per cent or more is to be classified in heading No. 20.02.
5.
For the purposes of heading 20.07, the expression “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 heading No. 20.09, the expression "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 per cent vol.
SUBHEADING NOTES:
1.
For the purposes of subheading 2005.10, the expression "homogenised vegetables" means preparations of vegetables, finely
homogenised, put up for retail sale as infant food 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 have
been added to the preparation for seasoning, reservation or other purposes. These preparations may contain a small quantity
of visible pieces of vegetables. Subheading 2005.10 takes precedence over all other subheadings of heading No. 20.05.
2.
For the purposes of subheading 2007.10, the expression "homogenised preparations" means preparations of fruit, finely
homogenised, put up for retail sale as infant food 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 have
been added to the preparations for seasoning, reservation or other purposes. These preparations may contain a small
quantity of visible pieces of fruit. Subheading 2007.10 takes precedence over the other subheadings of heading No. 20.07.
3.
For the purposes of heading 2009.12, 2009,21, 2009.31, 200941, 2009.61 and 2009.71, the expression “Brix value” means
the direct reading of degrees Brix obtained from a Brix hydrometer or of a refractive index expressed in terms of percentage
sucrose content obtained from a refractometer, at a temperature of 20 0 C or corrected for 200 if the reading is made at a
different temperature
Date as on: 15.06. 2012
HEAD
ING
SUBHEADING
20.01
- 143 C
D
ARTICLE DESCRIPTION
Customs and Excise Tariff
STATIS
TICAL
UNIT
RATES OF DUTY
(0043)
ANNOTA
TION
General
EU
SADC
EFTA
kg
20%
free
free
20%
A/S.0001
Vegetables, fruit, nuts and other edible
parts of plants, prepared or preserved by
vinegar or acetic acid :
2001.10
5 - Cucumbers and gherkins
2001.90
- Other :
.10
9 - - Olives
kg
25%
free
free
25%
A/S. 0038
.20
6 - - Onions
kg
20%
free
free
20%
A/S.0001
.30
3 - - Sweet corn (ZEA MAYS VAR.
SACCHARATA)
kg
20%
free
free
20%
A/S. 0038
.90
7 - - Other
kg
20%
free
free
20%
A/S. 0038
20.02
Tomatoes prepared or preserved otherwise
than by vinegar or acetic acid :
2002.10
- Tomatoes, whole or in pieces :
.10
6 - - Frozen (excluding prepared meals)
kg
20%
free
free
20%
A/S. 0038
.80
7 - - Other, in airtight metal containers
kg
30%
free
free
30%
A/S. 0038
.90
4 - - Other
kg
110c/kg less
80% with a
maximum of
37%
free
free
110c/kg less
80% with a
maximum of
37%
A/S. 0038
5 - Other
kg
37%
free
free
5,7%
A/S. 0043
2002.90
.10
2 Deleted with effect from 26.01.2011
A/S.0025
.90
0 Deleted with effect from 26.01.2011
A/S.0025
20.03
Mushrooms and truffles, prepared or
preserved otherwise than by vinegar or
acetic acid :
2003.10
- Mushrooms of the genus Agaricus :
.10
6 - - Frozen (excluding prepared meals)
kg
20%
free
free
20%
A/S. 0038
.90
8 - - Other
kg
37%
free
free
37%
A/S. 0038
2003.20
7 Deleted with effect from 28.02.2012
2003.90
A/S. 0038
- Other :
.05
1 - - Truffles
kg
free
free
free
free
A/S. 0038
.10
6 - - Frozen (excluding prepared meals)
kg
20%
free
free
20%
A/S. 0038
.90
4 - - Other
kg
37%
free
free
37%
A/S. 0038
20.04
Other vegetables prepared or preserved
otherwise than by vinegar or acetic acid,
frozen (excluding products of heading no.
20.06):
2004.10
- Potatoes :
.10
3 - - In the form of flours, meals or flakes
kg
20%
free
free
7,6%
A/S. 0038
.90
1 - - Other
kg
20%
free
free
20%
A/S. 0038
Date as on: 28.02. 2012
HEAD
ING
20.04
SUBHEADING
2004.90
- 144 C
D
ARTICLE DESCRIPTION
Customs and Excise Tariff (0025)
STATIS
TICAL
UNIT
RATES OF DUTY
ANNOTA
TION
General
EU
SADC
EFTA
- Other vegetables and mixtures of
vegetables:
.10
1 - - Cabbages, cucumbers and gherkins
kg
4,15c/kg
free
free
4,15c/kg
A/S.0001
.20
7 - - Peas (Pisum sativum), beans (Vigna spp.,
Phaseolus spp.) and lentils
kg
4,15c/kg
free
free
4,15c/kg
A/S.0001
.30
4 - - Olives
kg
25%
free
free
25%
A/S. 0038
.40
1 - - Sweet corn ( Zea mays var, Saccharata)
kg
20%
free
free
20%
A/S. 0038
.90
8 - - Other
kg
20%
free
free
20%
A/S. 0038
20.05
Other vegetables prepared or preserved
otherwise than by vinegar or acetic acid,
not froz en (excluding products of heading
no. 20.06) :
2005.10
5 - Homogenised vegetables :
.10
7 - - Imported from Switzerland
kg
20%
free
free
10%
A/S. 0038
.90
5 - - Other
kg
20%
free
free
20%
A/S. 0038
2005.20
4 - Potatoes:
.10
1 - - In the form of flours, meals and Flakes
kg
20%
free
free
10%
A/S. 0038
.90
2 - - Other
kg
20%
free
free
20%
A/S. 0038
2005.40
- Peas (Pisum sativum) :
.10
0 - - Preparations of flour or meal, of a kind
used as infant food or for dietic or culinary
purposes
kg
20%
free
free
20%
A/S. 0038
.90
9 - - Other
kg
4,15c/kg
free
free
4,15c/kg
A/S. 0038
2005.5
- Beans (Vigna spp., Phaseolus spp.):
2005.51
4 - - Beans, shelled
kg
4,15c/kg
free
free
4,15c/kg
A/S. 0038
2005.59
5 - - Other
kg
4,15c/kg
free
free
4,15c/kg
A/S. 0038
2005.60
2 - Asparagus
kg
20%
free
free
20%
A/S. 0038
2005.70
7 - Olives
kg
25%
free
free
25%
A/S. 0038
2005.80
1 - Sweet corn (Zea mays var. saccharata)
kg
20%
free
free
20%
A/S. 0038
kg
20%
free
free
20%
A/S. 0038
2005.9
- Other vegetables and mixtures of
vegetables:
.91
2 - - Bamboo shoots
2005.99
- - Other :
2005.99.1
- - - Pickles, mustard, chutney and like
preparations :
.11
9 - - - - Imported from Switzerland
kg
6,6c/kg with
a maximum
of 25%
free
free
2,5c/kg with
a maximum
of 9,5%
A/S. 0038
.12
7 - - - - Other
kg
6,6c/kg with
a maximum
of 25%
free
free
6,6c/kg with
a maximum
of 25%
A/S. 0038
Date as on: 28.02. 2012
HEAD
ING
20.05
SUBHEADING
2005.99.2
C
D
ARTICLE DESCRIPTION
STATIS
TICAL
UNIT
Customs and Excise Tariff (0038)
RATES OF DUTY
ANNOTA
TION
General
EU
SADC
EFTA
- - - Lentils, cucumbers, and gherkins :
.21
6 - - - - Imported from Switzerland
kg
4,15c/kg
free
free
free
A/S.0001
.22
4 - - - - Other
kg
4,15c/kg
free
free
4,15c/kg
A/S.0001
2005.99.3
20.06
- 145 -
- - - Suerkraut :
.31
3 - - - - Imported from Switzerland
kg
4,15c/kg
free
free
free
A/S.0001
.32
1 - - - - Other
kg
4,15c/kg
free
free
4,15c/kg
A/S.0001
2005.99.9
- - - Other :
.91
7 - - - - Imported from Switzerland
kg
20%
free
free
7,6%
A/S. 0038
.99
2 - - - - Other
kg
20%
free
free
20%
A/S. 0038
2006.00
20.07
Vegetables, fruit, nuts, fruit-peel and other
parts of plants, preserved by sugar (drained,
glace or crystalised):
.10
6 - Candied peel
kg
free
free
free
free
A/S.0001
.20
3 - Crystallised fruits
kg
7,25c/kg
with a
maximum of
22%
free
free
7,25c/kg
with a
maximum
of 22%
A/S.0001
.30
0 - Cherries, drained or glacé
kg
20% or
215c/kg less
80%
free
free
20% or
215c/kg
less 80%
A/S. 0038
.40
8 - Sweet corn (ZEA MAYS VAR. SACCHARATA)
kg
30% or
7,25c/kg
free
free
30% or
7,25c/kg
A/S. 0038
.90
4 - Other
kg
7,25c/kg
with a
maximum of
22%
free
free
7,25c/kg
with a
maximum
of 22%
A/S. 0038
Jams, fruit jellies, marmalades, fruit or nut
puree and fruit or nut pastes, being cooked
preparations, whether or not containing added
sugar or other sweetened matter :
2007.10
2007.9
7 - Homogenised preparations
A/S.0001
kg
30% or
4,5c/kg
free
free
free
A/S.0001
- Other :
2007.91
9 - - Citrus fruit
kg
30% or
4,5c/kg
free
free
9,9% or
1,48c/kg
A/S.0001
2007.99
0 - - Other
kg
30% or
4,5c/kg
free
free
free
A/S.0001
Date as on: 28.02. 2012
HEAD
ING
SUBHEADING
20.08
- 146 C
D
ARTICLE DESCRIPTION
STATIS
TICAL
UNIT
Customs and Excise Tariff (0038)
RATES OF DUTY
ANNOTA
TION
General
EU
SADC
EFTA
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
7 - - Ground-nuts :
.10
4 - - - Peanut butter
kg
0,99c/kg
free
free
free
A/S.0001
.20
1 - - - Grounds-nuts, roasted
kg
0,99c/kg
free
free
0,99c/kg
A/S.0001
.90
2 - - - Other
kg
0,99c/kg
free
free
free
A/S.0001
2008.19
8 - - Other, including mixtures
kg
free
free
free
free
A/S.0001
2008.20
5 - Pineapples
kg
55%
free
free
55%
A/S.0001
2008.30
2 - Citrus fruit
kg
5%
free
free
5%
A/S.0001
2008.40
4 - Pears
kg
5%
free
free
5%
A/S.0001
2008.50
9 - Apricots
kg
5%
free
free
9%
A/S.0001
2008.60
3 - Cherries
kg
5%
free
free
5%
A/S.0001
2008.70
8 - Peaches , including nectarines
kg
5%
free
free
5%
A/S.0001
2008.80
2 - Strawberries
kg
5%
free
free
5%
A/S.0001
kg
20%
free
free
7,6%
A/S. 0038
2008.9
- Other, including mixtures other than those of
subheading 2008.19 :
2008.91
3 - - Palm hearts
2008.92
8 Deleted with effect from 28.02.2012
2008.93
6 - - Cranberries (Vaccinium macrocarpon,
Vaccinium oxycoccos, Vaccinium vitis – idaea)
kg
5%
free
free
5%
A/S. 0038
2008.97
1 - - Mixtures
kg
5%
free
free
5%
A/S. 0038
2008.99
20.09
A/S. 0038
- - Other :
.40
3 - - - Tamarind
kg
free
free
free
free
A/S.0001
.50
0 - - - Ginger preserved in syrup, in immediate
packing of a content of 45 kg or more
kg
free
free
free
free
A/S.0001
.60
8 - - - Sweet corn (ZEA MAYS VAR.
SACCHARATA)
kg
5%
free
free
5%
A/S.0001
.90
3 - - - Other
kg
5%
free
free
5%
A/S.0001
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
0 - - Frozen
kg
25%
free
free
25%
A/S.0001
2009.12
7 - - Not frozen, of a Brix value not exceeding 20
kg
25%
free
free
25%
A/S.0001
2009.19
1 - - Other
kg
25%
free
free
25%
A/S.0001
Date as on: 28.02. 2012
HEAD
ING
20.09
SUBHEADING
2009.2
- 147C
D
ARTICLE DESCRIPTION
STATIS
TICAL
UNIT
Customs and Excise Tariff (0038)
RATES OF DUTY
ANNOTA
TION
General
EU
SADC
EFTA
- Grapefruit (including pomelo) juice :
2009.21
5 - - Of a Brix value not exceeding 20
kg
25%
free
free
25%
A/S.0001
2009.29
6 - - Other
kg
25%
free
free
25%
A/S.0001
2009.3
- Juice of any other single citrus fruit :
2009.31
1 - - Of a Brix value not exceeding 20
kg
25%
free
free
25%
A/S.0001
2009.39
0 - - Other
kg
25%
free
free
25%
A/S.0001
2009.4
- Pineapple juice :
2009.41
4 - - Of a Brix value not exceeding 20
kg
25%
free
free
25%
A/S.0001
2009.49
5 - - Other
kg
25%
free
free
25%
A/S.0001
2009.50
2 - Tomato juice
kg
25%
free
free
25%
A/S.0001
2009.6
- Grape juice (including grape must) :
2009.61
3 - - Of a Brix value not exceeding 30
kg
5%
free
free
5%
A/S. 0038
2009.69
4 - - Other
kg
5%
free
free
5%
A/S. 0038
2009.7
- Apple juice :
2009.71
8 - - Of a brix value not exceeding 20
kg
free
free
free
free
A/S.0001
2009.79
9 - - Other
kg
free
free
free
free
A/S.0001
2009.80
Deleted with effect from 28.02.2012
A/S. 0038
2009.8
- Juice of any other single fruit or vegetable :
A/S. 0038
2009.81
- - Cranberry (Vaccinium macrocarpon,
Vaccinium oxycoccos, Vaccinium vitis – idaea)
juice :
A/S. 0038
.10
8 - - - Concentrated, not containing added sugar or
other sweetening matter, of a Brix value
exceeding 45
kg
20%
free
free
20%
A/S. 0038
.90
8 - - - Other
kg
20%
free
free
20%
A/S. 0038
2009.89
- - Other :
.10
0 - - - Kiwifruit juice, concentrated, not containing
added sugar or other sweetening matter, of a Brix
value exceeding 60
kg
20%
free
free
20%
A/S. 0038
.20
8 - - - Pomegranate juice, concentrated, not
containing added sugar or other sweetening
matter, of a Brix value exceeding 60
kg
20%
free
free
20%
A/S. 0038
.30
5 - - - Cherry juice, concentrated, not containing
added sugar or other sweetening matter, of a Brix
value exceeding 60
kg
20%
free
free
20%
A/S. 0038
.40
2 - - - Passionfruit juice, concentrated, not
containing added sugar or other sweetening
matter, of a Brix value exceeding 45
kg
20%
free
free
20%
A/S. 0038
.50
4 - - - Other fruit juices
kg
20%
free
free
20%
A/S. 0038
.60
7 - - - Vegetable juices
kg
25%
free
free
25%
A/S. 0038
2009.90
- Mixtures of juices :
.10
8 - - Fruit juices
kg
20%
free
free
20%
A/S.0001
.20
5 - - Vegetable juices
kg
25%
free
free
25%
A/S.0001
Date as on: 26.01. 2009
HEAD
ING
SUBHEADING
- 148 C
D
ARTICLE DESCRIPTION
BLANK
STATIS
TICAL
UNIT
Customs and Excise Tariff (0001)
RATES OF DUTY
General
EU
SADC
ANNOTA
TION
EFTA