Customs Tariff
Notes:
1. This Chapter does not cover:
(a) Mixed vegetables of heading No. 07.12;
(b) Roasted coffee substitutes containing coffee in any proportion (heading No. 09.01);
(c) Flavoured tea (heading No. 09.02);
(d) Spices or other products of heading Nos. 09.04 to 09.10;
(e) Food preparations, other than the products described in heading No. 21.03 or 21.04, containing more than 20 per cent 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 heading No. 30.03 or 30.04; or
(g) Prepared enzymes of heading No. 35.07.
2. Extracts: of the substitutes referred to in Note 1(b) above are to be classified in heading No. 21.01.
3. For the purposes of heading No. 21.04, the expression "homogenized composite food preparations" means preparations consisting of a finely homogenized mixture of two or more basic ingredients such as meat, fish, vegetables or fruit, put up for retail sale as infant food 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.
| Basic duty |
| Additional Duty ( CVD ) |
| Special Additional
Duty of Customs (Spl. CVD) |
| Other duty |
| No Specific Exemption |
| General exemptions |