Customs Tariff

CHAPTER 7

Edible Vegetables and certain Roots and Tubers

Notes:

1. This Chapter does not cover forage products of Heading No. 1214.

2. In Headings Nos. 0709, 0710, 0711 and 0712 the word "vegetables" includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var, saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanum majorana).

3. Heading No. 0712 covers all dried vegetables of the kinds falling in Headings Nos. 0701 to 0711, other than:

(a) dried leguminous vegetables, shelled (Heading No. 0713);

(b) sweet corn in the forms specified in Headings Nos. 1102 to 1104;

(c) flour, meal, powder, flakes, granules and pellets of potatoes (heading No. 1105);

(d) flour, meal and powder of the dried leguminous vegetables of heading No. 0713 (heading No. 1106).

4. However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (Heading No. 0904).

5. Heading 0711 applies to vegetables which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.

¹[Supplementary Note:

(1) (a) For the purposes of this Chapter, 'Rose Onion' refers to a variety of onion defined and recognised by the Geographical Indication (GI) Registry against the GI no. 212 under the Geographical Indication of Goods (Registration and Protection) Act, 1999 (48 of 1999).

(b) Produced/cultivated by a person certified/recognised and mentioned as a user in the Geographical Indication Registry against the said GI no.212.]

1 Inserted Vide Section 98(b) of Finance Act 2022 (Third Schedule) (w.e.f 01/05/2022)