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 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
(c) Homogenised
composite food preparations of heading 21.04.
2. Headings
20.07 and 20.08 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, 20.04 and 20.05 cover, as the case may be, only products of Chapter 7 or
of heading 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% or more is to be classified in
heading 20.02.
5. 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 purposes 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.
Sub-heading Notes.
1. For
the purposes of sub-heading 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
2005.10 takes precedence over all other sub-headings of heading 20.05.
2. For
the purposes of sub-heading 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 2007.10 takes precedence over all other sub-headings of heading
20.07.
3. For the purposes of
subheadings 2009.12, 2009.21, 2009.31, 2009.41, 2009.61 and 2009.71, 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.
|
Heading |
H.S.Code |
Description |
Statutory Rate of Import Duty |
Statistical Unit |
Statutory Rate of Export Duty |
|
(1) |
(2) |
(3) |
(4) |
(5) |
(6) |
|
20.01 |
|
Vegetables, fruit,
nuts and other edible parts of plants, prepared or preserved by
vinegar or acetic acid. |
|
|
|
|
|
2001.10.00 |
-Cucumbers and gherkins |
32.5% |
kg |
Free |
|
|
2001.90.00 |
-Other |
32.5% |
kg |
Free |
|
20.02 |
|
Tomatoes prepared or
preserved otherwise than by vinegar or acetic acid. |
|
|
|
|
|
2002.10.00 |
-Tomatoes, whole or in pieces |
32.5% |
kg |
Free |
|
|
2002.90.00 |
-Other |
32.5% |
kg |
Free |
|
20.03 |
|
Mushrooms and
truffles, prepared or preserved otherwise than by vinegar or acetic acid. |
|
|
|
|
|
2003.10.00 |
-Mushrooms of the genus Agaricus |
32.5% |
kg |
Free |
|
|
2003.20.00 |
-Truffles |
32.5% |
kg |
Free |
|
|
2003.90.00 |
-Other |
32.5% |
kg |
Free |
|
20.04 |
|
Other vegetables
prepared or preserved otherwise than by vinegar or acetic acid,
frozen, other than products of heading
20.06. |
|
|
|
|
|
2004.10.00 |
-Potatoes |
32.5% |
kg |
Free |
|
|
2004.90.00 |
-Other vegetables and mixtures of vegetables |
32.5% |
kg |
Free |
|
20.05 |
|
Other vegetables
prepared or preserved otherwise than by vinegar or acetic acid, not
frozen, other than products of heading
20.06. |
|
|
|
|
|
2005.10.00 |
-Homogenised vegetables |
32.5% |
kg |
Free |
|
|
2005.20.00 |
-Potatoes |
32.5% |
kg |
Free |
|
|
2005.40.00 |
-Peas (Pisum
sativum) |
32.5% |
kg |
Free |
|
|
|
-Beans (Vigna
spp., Phaseolus spp.): |
|
|
|
|
|
2005.51.00 |
--Beans, shelled |
32.5% |
kg |
Free |
|
|
2005.59.00 |
--Other |
32.5% |
kg |
Free |
|
|
2005.60.00 |
-Asparagus |
32.5% |
kg |
Free |
|
|
2005.70.00 |
-Olives |
32.5% |
kg |
Free |
|
|
2005.80.00 |
-Sweet corn (Zea
mays var. saccharata) |
32.5% |
kg |
Free |
|
|
2005.90.00 |
-Other vegetables and mixtures of vegetables |
32.5% |
kg |
Free |
|
20.06 |
2006.00.00 |
Vegetables, fruit, nuts, fruit‑peel and other parts of plants, preserved by sugar (drained, glace or crystallised). |
32.5% |
kg |
Free |
|
20.07 |
|
Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. |
|
|
|
|
|
2007.10.00 |
-Homogenised preparations |
32.5% |
kg |
Free |
|
|
|
-Other: |
|
|
|
|
|
2007.91.00 |
--Citrus fruit |
32.5% |
kg |
Free |
|
|
2007.99.00 |
--Other |
32.5% |
kg |
Free |
|
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: |
|
|
|
|
|
2008.11.00 |
--Ground-nuts |
32.5% |
kg |
Free |
|
|
2008.19.00 |
--Other, including mixtures |
32.5% |
kg |
Free |
|
|
2008.20.00 |
-Pineapples |
32.5% |
kg |
Free |
|
|
2008.30.00 |
-Citrus fruit |
32.5% |
kg |
Free |
|
|
2008.40.00 |
-Pears |
32.5% |
kg |
Free |
|
|
2008.50.00 |
-Apricots |
32.5% |
kg |
Free |
|
|
2008.60.00 |
-Cherries |
32.5% |
kg |
Free |
|
|
2008.70.00 |
-Peaches, including nectarines |
32.5% |
kg |
Free |
|
|
2008.80.00 |
-Strawberries |
32.5% |
kg |
Free |
|
|
|
-Other, including mixtures other than those of
sub-heading 2008.19: |
|
|
|
|
|
2008.91.00 |