CUSTOMS TARIFF - SCHEDULE 20 - i
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1 CUSTOMS TARIFF - SCHEDULE 20 - i Chapter 20 PREPARATIONS 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 heading 19.05; or (d) Homogenised composite food preparations of heading Headings and do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading 17.04) or chocolate confectionery (heading 18.06). 3. Headings 20.01, and cover, as the case may be, only those products of Chapter 7 or of heading or (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 heading 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 purpose of heading 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% vol. Subheading Notes. 1. For the purpose of subheading , the expression "homogenized 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. Subheading takes precedence over all other subheadings of heading For the purpose of subheading , the expression "homogenized 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. Subheading takes precedence over all other subheadings of heading For the purposes of subheadings , , , , and , the expression "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 20 C or corrected for 20 C if the reading is made at a different temperature. Statistical Note. (NB This note does not form part of the Customs legislation.) 1. "Brix value" is a measure of sugar percentage in a simple syrup at a fixed temperature (20 C). A high Brix value (20 or more) is associated with juice that is more concentrated. A low Brix value indicates a lower level of concentration.
2 20-1 CUSTOMS TARIFF - SCHEDULE Preferential s Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid Cucumbers and gherkins 8% CCCT, LDCT, UST, MT, CIAT, CT, CRT, PT, Put up for retail sale... KGM Other Onions KGM 8% CCCT, LDCT, UST, MT, CIAT, CT, CRT, IT, PT, Other Free CCCT, LDCT, GPT, CRT, IT, NT, SLT, PT, Olives... KGM Relishes... KGM Other, pickled vegetables... KGM Tomatoes prepared or preserved otherwise than by vinegar or acetic acid Tomatoes, whole or in pieces KGM 11.5% CCCT, LDCT, UST, MT, CIAT, CT, CRT, IT, PT, COLT, JT, PAT, KRT: 4.5% Other 11.5% CCCT, LDCT, UST, MT, CIAT, CT, CRT, IT, NT, PAT, KRT: 4.5% Pastes: In containers of a capacity less than 1.4 kg... KGM Other... KGM Purées... KGM
3 20-2 CUSTOMS TARIFF - SCHEDULE Preferential s Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid Mushrooms of the genus Agaricus KGM 17% CCCT, LDCT, UST, MT, JT, PAT, KRT: 6.5% Other Truffles KGM Free CCCT, LDCT, GPT, HNT, Other KGM 17% CCCT, LDCT, UST, MT, JT, PAT, KRT: 6.5% Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading Potatoes KGM 6% CCCT, LDCT, UST, MT, CT, CRT, IT, NT, SLT, HNT, Other vegetables and mixtures of vegetables - - -Baby carrots (of a length not exceeding 11 cm) and Brussels sprouts: Baby carrots (of a length not exceeding 11 cm) KGM 14.5% CCCT, LDCT, UST, MT, CIAT, CT, CRT, IT, PT, COLT, JT, PAT, KRT: 5.5% Brussels sprouts KGM 14.5% CCCT, LDCT, UST, MT, JT, PAT, KRT: 5.5%
4 CUSTOMS TARIFF - SCHEDULE Asparagus KGM 14% CCCT, LDCT, UST, MT, JT, PAT, KRT: 5.5% Broccoli and cauliflowers KGM 17% CCCT, LDCT, UST, MT, JT, PAT, KRT: 6.5% - - -Other: Preferential s Artichokes (globe or Chinese), bamboo shoots, cactus leaves (nopales), cardoons, chickpeas (garbanzos), cilantro (Chinese or Mexican parsley or Yen Sai), jicama, leaf chervils, malanga, okra, peas (Angola, catjang, no-eye, pigeon), spinach, tamarillos (tree tomatoes), tarragons, tomatillos, topedos and verdolagas Spinach... KGM Artichokes (globe or Chinese), bamboo shoots, cactus leaves (nopales), cardoons, chickpeas (garbanzos), cilantro (Chinese or Mexican parsley or Yen Sai), jicama, leaf chervils, malanga, okra, peas (Angola, catjang, no-eye, pigeon), tamarillos (tree tomatoes), tarragons, tomatillos, topedos and verdolagas... KGM Free CCCT, LDCT, GPT, HNT, Other 9.5% CCCT, LDCT, UST, MT, CT, CRT, IT, NT, SLT, KRT: 3.5% Snap or Lima beans... KGM Peas and corn: Peas... KGM Corn... KGM Carrots... KGM Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading Homogenized vegetables KGM 8% CCCT, LDCT, UST, MT, Potatoes 6% CCCT, LDCT, UST, MT, CT, CRT, IT, NT, SLT, HNT, Potato salad, not in airtight containers... KGM Potato chips, flakes, frills... KGM Peas (Pisum sativum) KGM 8% CCCT, LDCT, UST, MT,
5 20-4 CUSTOMS TARIFF - SCHEDULE -Beans (Vigna spp., Phaseolus spp.): Beans, shelled Preferential s Red bean paste for use in the manufacture of food products KGM Free CCCT, LDCT, GPT, CRT, IT, PT, COLT, JT, PAT, HNT, Other 8% CCCT, LDCT, UST, MT, Put up for retail sale: Baked... KGM Other... KGM Other KGM 8% CCCT, LDCT, UST, MT, Asparagus KGM 14% CCCT, LDCT, UST, MT, JT, PAT, KRT: 5.5% Olives Olives sulphured or in brine but not in glass jars; Ripe olives in brine KGM Free CCCT, LDCT, GPT, HNT, Other KGM 8% CCCT, LDCT, UST, MT, GPT: 5% CIAT: 5% Sweet corn (Zea mays var. saccharata) KGM 10.5% CCCT, LDCT, UST, MT, CT, CRT, IT, NT, SLT, KRT: 4% -Other vegetables and mixtures of vegetables:
6 CUSTOMS TARIFF - SCHEDULE Bamboo shoots KGM Free CCCT, LDCT, GPT, UST, MT, CT, CRT, PT, Other - - -Carrots: Preferential s Baby carrots (of a length not exceeding 11 cm), in cans or glass jars KGM 14.5% CCCT, LDCT, UST, MT, CT, CRT, PT, COLT, JT, PAT, KRT: 5.5% Other KGM 8% CCCT, LDCT, UST, MT, CIAT, CT, CRT, PT, Artichokes (globe or Chinese), cactus leaves (nopales), cardoons, chickpeas (garbanzos), cilantro (Chinese or Mexican parsley or Yen Sai), jicama, leaf chervils, malanga, okra, peas (Angola, catjang, no-eye, pigeon), spinach, tamarillos (tree tomatoes), tarragons, tomatillos, topedos, verdolagas and water chestnuts Put up for retail sale: Okra... KGM Spinach... KGM Other... KGM Free CCCT, LDCT, GPT, UST, MT, CT, CRT, PT, Other: Spinach... KGM Other... KGM Other 8% CCCT, LDCT, UST, MT, CIAT, CT, CRT, IT, PT, Put up for retail sale: Pimentos... KGM Beets... KGM Horseradish... KGM Sauerkraut... KGM Carrots and peas... KGM Salads... KGM Other mixtures of vegetables... KGM Other... KGM
7 20-6 CUSTOMS TARIFF - SCHEDULE Preferential s Other: Salads... KGM Other mixtures of vegetables... KGM Other... KGM Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) Fruit; Fruit-peel Cherries: 9.5% CCCT, LDCT, UST, MT, CIAT, CT, CRT, PT, COLT, JT, PAT, KRT: 3.5% Put up for retail sale... KGM Other... KGM Nuts KGM 6% CCCT, LDCT, GPT, CRT, PT, COLT, JT, PAT, HNT, Other KGM Free CCCT, LDCT, GPT, CRT, IT, NT, SLT, PT, Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter Homogenized preparations KGM 6.5% CCCT, LDCT, UST, MT, CIAT, CT, CRT, IT, NT, PAT, HNT, -Other: Citrus fruit 8.5% CCCT, LDCT, UST, MT, CIAT, CT, CRT, IT, NT, PAT, HNT, AUT: 6% NZT: 6%
8 CUSTOMS TARIFF - SCHEDULE Put up for retail sale: Marmalades... KGM Purées... KGM Other... KGM Preferential s Other Strawberry jam KGM 12.5% CCCT, LDCT, UST, MT, CIAT, CT, CRT, IT, NT, PAT, KRT: 5% Banana purée KGM Free CCCT, LDCT, GPT, CRT, IT, NT, SLT, PT, Other 8.5% CCCT, LDCT, UST, MT, CIAT, CT, CRT, IT, NT, PAT, HNT, AUT: 6% NZT: 6% Put up for retail sale: Nut purées and nut pastes... KGM Berry purées... KGM Other fruit purées... KGM Jams... KGM Jellies... KGM Other... KGM Other: Berry purées... KGM Other fruit purées... KGM Other... KGM
9 20-8 CUSTOMS TARIFF - SCHEDULE Preferential s 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. -Nuts, ground-nuts and other seeds, whether or not mixed together: Ground-nuts Peanut butter KGM Free CCCT, LDCT, GPT, CRT, IT, NT, SLT, PT, Peanuts, blanched KGM 6% CCCT, LDCT, GPT, CRT, IT, NT, SLT, PT, Other KGM 6% CCCT, LDCT, GPT, CRT, IT, NT, SLT, PT, Other, including mixtures Almonds and pistachio nuts Free CCCT, LDCT, GPT, CRT, IT, PT, COLT, JT, PAT, HNT, Almonds... KGM Pistachio nuts... KGM Other 6% CCCT, LDCT, GPT, CRT, IT, PT, COLT, JT, PAT, HNT, Cashew nuts... KGM Macadamia nuts... KGM Mixtures of two or more kinds of nuts, ground-nuts or seeds... KGM Pineapples KGM Free CCCT, LDCT, GPT, HNT,
10 CUSTOMS TARIFF - SCHEDULE 20-9 Preferential s Citrus fruit Free CCCT, LDCT, GPT, HNT, Oranges... KGM Pears Pulp KGM 6% CCCT, LDCT, UST, MT, Chips KGM 9.5% CCCT, LDCT, UST, MT, CIAT, CT, CRT, IT, PT, COLT, JT, PAT, KRT: 3.5% Other KGM 9.5% CCCT, LDCT, UST, MT, JT, PAT, KRT: 3.5% Apricots Pulp KGM 6% CCCT, LDCT, UST, MT, Other KGM 9.5% CCCT, LDCT, UST, MT, JT, PAT, KRT: 3.5% Cherries Pulp KGM 6% CCCT, LDCT, UST, MT,
11 20-10 CUSTOMS TARIFF - SCHEDULE Preferential s Other KGM 12.5% CCCT, LDCT, UST, MT, JT, PAT, KRT: 5% Peaches, including nectarines Pulp KGM 6% CCCT, LDCT, UST, MT, Other KGM 8% CCCT, LDCT, UST, MT, Strawberries KGM 8.5% CCCT, LDCT, UST, MT, -Other, including mixtures other than those of subheading : Palm hearts KGM Free CCCT, LDCT, GPT, NT, PAT, HNT, Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea) In airtight containers... KGM 6% CCCT, LDCT, UST, MT, CT, CRT, IT, NT, SLT, HNT, Mixtures
12 CUSTOMS TARIFF - SCHEDULE Consisting of two or more of akalas, akees, anchovy pears, apple-pears, avocados, bananas, bread fruit, carambolas, chayotes, cherimoyas (Jamaica apples), citrus fruit, dasheens (taros), dates, durians, feijoas, figs, fu quas (balsam pears), genipes, ginger, guavas, imbus, jujubes, kiwi fruit, lady apples, litchis (lychees), loquats, magueys, mammees (mammeas), mangoes, mangosteens, manioc (cassava or yucca root), papaws (papayas), passion fruit, pawpaws, persimmons, pineapples, plantains, plumcots, prickly pears, pomegranates, quinces, rangpurs, sapatas, star-apples, sweet potatoes, tamarinds, tangelos, uglifruit, watermelons or yams Preferential s KGM Free CCCT, LDCT, GPT, HNT, Other KGM 6% CCCT, LDCT, UST, MT, Other Apple chips KGM 4% CCCT, LDCT, UST, MT, CIAT, CT, CRT, IT, PT, Apples, other than pulp 4% CCCT, LDCT, UST, MT, Put up for retail sale: Applesauce... KGM Other... KGM Akalas, akees, anchovy pears, apple-pears, avocados, bananas, banana chips (thin banana slices fried or otherwise prepared whether or not salted, sweetened or otherwise flavoured), bread fruit, carambolas, chayotes, cherimoyas (Jamaica apples), dasheens (taros), dates, durians, feijoas, figs, fu quas (balsam pears), genipes, ginger, guavas, imbus, jujubes, kiwi fruit, lady apples, litchis (lychees), loquats, magueys, mammees (mammeas), mangoes, mangosteens, manioc (cassava or yucca root), papaws (papayas), passion fruit, pawpaws, persimmons, plantains, plumcots, prickly pears, pomegranates, quinces, raisins, rangpurs, sapatas, star-apples, sweet potatoes, tamarinds, tangelos, Thompson seedless grapes, uglifruit, watermelons and yams KGM Free CCCT, LDCT, GPT, HNT, Melons of the genus cucumis melo, cubes, in syrup KGM 6% CCCT, LDCT, UST, MT, CIAT, CT, CRT, IT, PT,
13 20-12 CUSTOMS TARIFF - SCHEDULE Preferential s Other 6% CCCT, LDCT, UST, MT, CT, CRT, IT, NT, SLT, HNT, Pulps... KGM Put up for retail sale: Plums... KGM Blueberries... KGM Other berries... KGM Other... KGM Other: Berries... KGM Other... KGM Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter. -Orange juice: Frozen Unsweetened concentrate, of a Brix value not less than 58, for use in the manufacture of citrus fruit juices or beverages LTR Free CCCT, LDCT, GPT, CRT, IT, SLT, PT, Other Free CCCT, LDCT, UST, MT, CIAT, CT, CRT, IT, SLT, HNT, In container sizes of more than 4 litres... LTR In container sizes of 4 litres or less... LTR Not frozen, of a Brix value not exceeding 20 Free CCCT, LDCT, UST, MT, CIAT, CT, CRT, IT, SLT, HNT, In airtight containers... LTR Other... LTR
14 CUSTOMS TARIFF - SCHEDULE Preferential s Other Dehydrated; Unsweetened concentrate, of a Brix value not less than 58, for use in the manufacture of citrus fruit juices LTR Free CCCT, LDCT, GPT, CRT, IT, SLT, PT, Other LTR Free CCCT, LDCT, UST, MT, CIAT, CT, CRT, IT, SLT, HNT, -Grapefruit juice (including pomelo) juice: Of a Brix value not exceeding 20 LTR Free CCCT, LDCT, GPT, CRT, IT, SLT, PT, Other LTR Free CCCT, LDCT, GPT, CRT, IT, SLT, PT, -Juice of any other single citrus fruit: Of a Brix value not exceeding 20 Free CCCT, LDCT, GPT, PAT, HNT, Lemon... LTR
15 20-14 CUSTOMS TARIFF - SCHEDULE Other... LTR Preferential s Other Free CCCT, LDCT, GPT, PAT, HNT, Lemon: Frozen... LTR Other... LTR Other... LTR -Pineapple juice: Of a Brix value not exceeding 20 LTR Free CCCT, LDCT, GPT, PAT, HNT, Other LTR Free CCCT, LDCT, GPT, PAT, HNT, Tomato juice LTR 12.5% CCCT, LDCT, UST, MT, CIAT, CT, CRT, IT, SLT, KRT: 5% -Grape juice (including grape must): Of a Brix value not exceeding Grape juice for wine-making LTR Free CCCT, LDCT, GPT, PAT, HNT, Other LTR 9.5% CCCT, LDCT, UST, MT, COLT, JT, PAT, KRT: 3.5%
16 CUSTOMS TARIFF - SCHEDULE Preferential s Other Grape concentrate, of a Brix value not less than 68, for use in the manufacture of fruit juices or beverages; Grape juice for wine-making Free CCCT, LDCT, GPT, PAT, HNT, Grape concentrate, of a Brix value not less than 68, for use in the manufacture of fruit juices or beverages... LTR Grape juice for wine making... LTR Other LTR 9.5% CCCT, LDCT, UST, MT, COLT, JT, PAT, KRT: 3.5% -Apple juice: Of a Brix value not exceeding Reconstituted LTR 8.5% CCCT, LDCT, UST, MT, Other LTR 4% CCCT, LDCT, UST, MT, Other - - -Concentrated: For use in the manufacture of fruit juices, juice beverages or fruit snack products Frozen... LTR Other... LTR Free CCCT, LDCT, UST, MT,
17 20-16 CUSTOMS TARIFF - SCHEDULE Preferential s Other LTR 8.5% CCCT, LDCT, UST, MT, Other LTR 4% CCCT, LDCT, UST, MT, -Juice of any other single fruit or vegetable: Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea) juice LTR Free CCCT, LDCT, GPT, CRT, IT, SLT, PT, Other Of a fruit Free CCCT, LDCT, GPT, CRT, IT, SLT, PT, Passion fruit... LTR Prune... LTR Other, concentrated: Frozen... LTR Other... LTR Other... LTR Of a vegetable LTR 9.5% CCCT, LDCT, UST, MT, COLT, JT, PAT, KRT: 3.5% Mixtures of juices
18 CUSTOMS TARIFF - SCHEDULE Preferential s Of citrus fruit juices, dehydrated KGM Free CCCT, LDCT, GPT, PAT, HNT, Of orange and grapefruit juices, other than dehydrated LTR Free CCCT, LDCT, GPT, CRT, IT, SLT, PT, Of other fruit juices, whether or not dehydrated 6% CCCT, LDCT, UST, MT, Frozen, concentrated... LTR Not frozen, concentrated... LTR Other... LTR Of vegetable juices LTR 9.5% CCCT, LDCT, UST, MT, COLT, JT, PAT, KRT: 3.5%
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