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- 4 : Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and
Manufactured Tobacco Substitutes » Chapter 20 : Preparations of
vegetables, fruit, nuts or other parts of plants
Notes:
1. This Chapter does not cover:
- Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7,8 or 11;
- Food preparations 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); or
- Homogenised composite food preparations of heading No. 21.04.
3. Heading Nos. 20.01,20.04 and 20.05 cover, as the case may be, only those products of Chapter 7 or of heading No. 11.05 or 11.06 (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 per cent or more is to be classified in heading No. 20.02.
5. For the purposes of heading No. 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 per cent vol.
Sub-heading notes:
1. For the purposes of sub-heading No. 2005.10, the expression "homogenised vegetables" means preparations of vegetables, 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 vegetables. Sub-heading No. 2005.10 takes precedence over all other sub-headings of heading No. 20.05.
2. For the purposes of sub-heading No. 2007.10, the expression "homogenised preparations" means preparations of fruit, 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 fruit. Sub-heading No. 2007.10 takes precedence over all other sub-headings of heading No. 20.07.
| Heading No. | Sub-heading No. |
Description of article | Rate of duty | |
| Standard | Preferential Areas | |||
| (1) | (2) | (3) | (4) | (5) |
| 20.01 | Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid | |||
| 2001.10 | - Cucumbers and gherkins | 35% | ||
| 2001.20 | -Onions | 35% | ||
| 2001.90 | - Other | 35% | ||
| 20.02 | Tomatoes prepared or preserved otherwise than by vinegar or acetic acid | |||
| 2002.10 | - Tomatoes, whole or in pieces | 35% | ||
| 2002.90 | -Other | 35% | ||
| 20.03 | Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid | |||
| 2003.10 | - Mushrooms | 35% | ||
| 2003.20 | - Truffles | 35% | ||
| 20.04 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading No. 20.06 | |||
| 2004.10 | - Potatoes | 35% | ||
| 2004.90 | - Other vegetables and mixtures of vegetables | 35% | ||
| 20.05 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading No. 20.06 | |||
| 2005.10 | - Homogenised vegetables | 35% | ||
| 2005.20 | - Potatoes | 35% | ||
| 2005.40 | - Peas (Pisum sativum) | 35% | ||
| - Beans (Vigna spp., Phaseolus spp.): | ||||
| 2005.51 | -- Beans, shelled | 35% | ||
| 2005.59 | -- Other | 35% | ||
| 2005.60 | - Asparagus | 35% | ||
| 2005.70 | - Olives | 35% | ||
| 2005.80 | - Sweet corn (Zea mays var. saccharata) | 35% | ||
| 2005.90 | - Other vegetables and mixtures of vegetables | 35% | ||
| 20.06 | 2006.00 | Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallised) | 35% | |
| 20.07 | Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter | |||
| 2007.10 | - Homogenised preparations | 35% | ||
| - Other: | ||||
| 2007.91 | -- Citrus fruit | 35% | ||
| 2007.99 | -- Other | 35% | ||
| 20.08 | 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: | ||||
| 2008.11 | -- Ground-nuts | 35% | ||
| 2008.19 | -- Other, including mixtures | 35% | ||
| 2008.20 | - Pineapples | 35% | ||
| 2008.30 | - Citrus fruit | 35% | ||
| 2008.40 | - Pears | 35% | ||
| 2008.50 | - Apricots | 35% | ||
| 2008.60 | - Cherries | 35% | ||
| 2008.70 | - Peaches | 35% | ||
| 2008.80 | - Strawberries | 35% | ||
| - Other, including mixtures other than those of sub-heading No. 2008.19: | ||||
| 2008.91 | -- Palm hearts | 35% | ||
| 2008.92 | -- Mixtures | 35% | ||
| 2008.99 | -- Other | 35% | ||
| 20.09 | 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: | ||||
| 2009.11 | -- Frozen | 35% | ||
| 2009.19 | --Other | 35% | ||
| 2009.20 | - Grapefruit juice | 35% | ||
| 2009.30 | - Juice of any other single citrus fruit | 35% | ||
| 2009.40 | -Pineapple juice | 35% | ||
| 2009.50 | -Tomato juice | 35% | ||
| 2009.60 | - Grape juice (including grape must) | 35% | ||
| 2009.70 | - Apple juice | 35% | ||
| 2009.80 | - Juice of any other single fruit or vegetable | 35% | ||
| 2009.90 | - Mixtures of juices | 35% | ||
