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Manufactured Tobacco Substitutes » Chapter 16 : Preparations of
meat, of fish or of crustaceans, molluscs or other aquatic invertebratesNotes:
1. This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs and other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3 or heading No. 05.04.
2. Food preparations fall in this Chapter provided that they contain more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading No. 19.02 or to the preparations of heading No. 21.03 or 21.04.
Sub-heading Notes:
1. For the purposes of sub-heading 1602.10, the expression "homogenised preparations" means preparations of meat, meat offal or blood, finely homogenised, 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 have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat or meat offal. This sub-heading takes precedence over all other sub-headings of heading No. 16.02.
2. The fish and crustaceans specified in the sub-headings of heading No. 16.04 or 16.05 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.
| Heading No. |
Sub-heading No. |
Description of article | Rate of duty | |
| Standard | Preferential Areas | |||
| (1) | (2) | (3) | (4) | (5) |
| 16.01 | 1601.00 | Sausages and similar products, of meat, meat offal or blood; food preparations based on these products | 100% | |
| 16.02 | Other prepared or preserved meat, meat offal or blood | |||
| 1602.10 | - Homogenised preparations | 35% | ||
| 1602.20 | - Of liver of any animal | 35% | ||
| - Of poultry of heading No. 01.05 : | ||||
| 1602.31 | -- Of turkeys | 35% | ||
| 1602.32 | -- Of fowls of the species Gallus domesticus | 100% | ||
| 1602.39 | -- Other | 35% | ||
| - Of swine : | ||||
| 1602.41 | -- Hams and cuts thereof | 35% | ||
| 1602.42 | -- Shoulders and cuts thereof | 35% | ||
| 1602.49 | -- Other, including mixtures | 35% | ||
| 1602.50 | - Of bovine animals | 35% | ||
| 1602.90 | - Other, including preparations of blood of any animal | 35% | ||
| 16.03 | 1603.00 | Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates | 35% | |
| 16.04 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs | |||
| - Fish, whole or in pieces, but not minced : | ||||
| 1604.11 | -- Salmon | 35% | ||
| 1604.12 | -- Herrings | 35% | ||
| 1604.13 | -- Sardines, sardinella and brisling or sprats | 35% | ||
| 1604.14 | -- Tunas, skipjack and bonito (Sarda spp.) | 35% | ||
| 1604.15 | -- Mackerel | 35% | ||
| 1604.16 | -- Anchovies | 35% | ||
| 1604.19 | -- Other | 35% | ||
| 1604.20 | - Other prepared or preserved fish | 35% | ||
| 1604.30 | - Caviar and caviar substitutes | 35% | ||
| 16.05 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved | |||
| 1605.10 | - Crab | 35% | ||
| 1605.20 | - Shrimps and prawns | 35% | ||
| 1605.30 | - Lobster | 35% | ||
| 1605.40 | - Other crustaceans | 35% | ||
| 1605.90 | - Other | 35% | ||
