COFFEE, TEA, MATE AND SPICES

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1 CHAPTER 9 COFFEE, TEA, MATE AND SPICES Notes 1. Mixtures the products headings 0904 to 0910 are to be classified as follows: (a) mixtures two or more the products the same heading are to be classified in that heading; (b) mixtures two or more the products different headings are to be classified in heading The addition other substances to the products headings 0904 to 0910 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification, provided that the resulting mixtures retain the essential character the goods those headings. Otherwise, such mixtures are not classified in this chapter; those constituting mixed condiments or mixed seasonings are classified in heading This chapter does not cover cubeb pepper (Piper cubeba) or other products heading Additional note 1. The rate applicable to mixtures referred to in note 1(a) shall be the one applicable to the component having the highest rate. 1

2 Preferential rates VAT 0901 Cfee, whether or not roasted or decaffeinated; cfee husks and skins; cfee substitutes containing cfee in any proportion: - Cfee, not roasted: Not decaffeinated - FIT FIT 10 CEFTA : 0 / MSA : Decaffeinated - FIT FIT 10 CEFTA : 0 / MSA : Cfee, roasted: Not decaffeinated - FIT FIT 10 CEFTA : 0 / MSA : Decaffeinated - FIT FIT 10 CEFTA : 0 / MSA : Other: Cfee husks and skins - FIT FIT 10 CEFTA : 0 / MSA : Cfee substitutes containing cfee - FIT FIT 10 CEFTA : 0 / MSA : Tea, whether or not flavoured: Green tea (not fermented) in immediate packings a content not exceeding 3 kg - FIT FIT 10 CEFTA : 0 / MSA : Other green tea (not fermented) - FIT FIT 10 CEFTA : 0 / MSA : Black tea (fermented) and partly fermented tea, in immediate packings a content not exceeding 3 kg - FIT FIT 10 CEFTA : 0 / MSA : Other black tea (fermented) and other partly fermented tea - FIT FIT 10 CEFTA : 0 / MSA : Maté - FIT FIT 10 CEFTA : 0 / MSA : Pepper the genus Piper ; dried or crushed or ground fruit the genus Capsicum or the genus Pimenta: -Pepper: Neither crushed nor ground - FIT FIT 10 CEFTA : 0 / MSA : Crushed or ground - FIT FIT 10 CEFTA : 0 / MSA :

3 Preferential rates VAT - Fruits the genus Capsicum or the genus Pimenta: Dried,neither crushed nor ground: Sweet peppers (Capsicum annum ) - FIT FIT 10 CEFTA : 0 / MSA : Other - FIT FIT 10 CEFTA : 0 / MSA : Crushed or ground - FIT FIT 10 CEFTA : 0 / MSA : Vanilla - FIT FIT 10 CEFTA : 0 / MSA : Neither crushed nor ground - FIT FIT 10 CEFTA : 0 / MSA : Crushed or ground - FIT FIT 10 CEFTA : 0 / MSA : Cinnamon and cinnamon-tree flowers: - Neither crushed nor ground: Cinnamon (Cinnamomum zeylanicum Blume) - FIT FIT 10 CEFTA : 0 / MSA : Other - FIT FIT 10 CEFTA : 0 / MSA : Crushed or ground - FIT FIT 10 CEFTA : 0 / MSA : Cloves (whole fruit, cloves and stems) - FIT FIT 10 CEFTA : 0 / MSA : Neither crushed nor ground - FIT FIT 10 CEFTA : 0 / MSA : Crushed or ground - FIT FIT 10 CEFTA : 0 / MSA : Nutmeg, mace and cardamoms: - Nutmeg: Neither crushed nor ground - FIT FIT 10 CEFTA : 0 / MSA : Crushed or ground - FIT FIT 10 CEFTA : 0 / MSA : Mace: 3

4 Preferential rates VAT Neither crushed nor ground - FIT FIT 10 CEFTA : 0 / MSA : Crushed or ground - FIT FIT 10 CEFTA : 0 / MSA : Cardamoms: Neither crushed nor ground - FIT FIT 10 CEFTA : 0 / MSA : Crushed or ground - FIT FIT 10 CEFTA : 0 / MSA : Seeds anise, badian, fennel, coriander, cumin or caraway; juniper berries: - Seeds coriander: Neither crushed nor ground - FIT FIT 10 CEFTA : 0 / MSA : Crushed or ground - FIT FIT 10 CEFTA : 0 / MSA : Seeds cumin: Neither crushed nor ground - FIT FIT 10 CEFTA : 0 / MSA : Crushed or ground - FIT FIT 10 CEFTA : 0 / MSA : Seeds anise,badian, caraway or fennel;juniper berries: Neither crushed nor ground - FIT FIT 10 CEFTA : 0 / MSA : Crushed nor ground - FIT FIT 10 CEFTA : 0 / MSA : Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices: Neither crushed nor ground - FIT FIT 10 CEFTA : 0 / MSA : Crushed or ground - FIT FIT 10 CEFTA : 0 / MSA : Saffron: Neither crushed nor ground - FIT FIT 10 CEFTA : 0 / MSA : Crushed or ground - FIT FIT 10 CEFTA : 0 / MSA :

5 Preferential rates VAT Turmeric (curcuma) - FIT FIT 10 CEFTA : 0 / MSA : Other spices: Mixtures referred to in Note 1 (b) to this chapter: Curry - FIT FIT 10 CEFTA : 0 / MSA : Other Neither crushed nor ground - FIT FIT 10 CEFTA : 0 / MSA : Crushed or ground - FIT FIT 10 CEFTA : 0 / MSA : Other: Fenugreek seed - FIT FIT 10 CEFTA : 0 / MSA : Thyme: Neither crushed nor ground: Wild thyme (Thymus serpyllum) - FIT FIT 10 CEFTA : 0 / MSA : Other - FIT FIT 10 CEFTA : 0 / MSA : Crushed or ground - FIT FIT 10 CEFTA : 0 / MSA : Bay leaves - FIT FIT 10 CEFTA : 0 / MSA : Other: Neither crushed nor ground - FIT FIT 10 CEFTA : 0 / MSA : Crushed or ground - FIT FIT 10 CEFTA : 0 / MSA :

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