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Current tariff classification

Schedule 3 - Section IV

Section IV - Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body

Chapter 16 - Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects


 

 Notes.


  1. This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, as well as insects, prepared or preserved by the processes specified in Chapter 2 or 3, Note 6 to Chapter 4 or in  0504.00.00.
  2. Food preparations fall in this Chapter provided that they contain more than 20% by weight of sausage, meat, meat offal, blood, insects, 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 1902 or to the preparations of 2103 or 2104.
  3. Notes 1 and 2 Operative 1/1/22

 Subheading Notes.

  1. For the purposes of 1602.10.00, "homogenised preparations" means preparations of meat, meat offal, or blood or insects, finely homogenised, put up for retail sale as food suitable for infants or young children 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, meat offal or insects. This subheading takes precedence over all other subheadings of 1602.
  2. The fish, crustaceans, molluscs and other aquatic invertebrates specified in the subheadings of 1604 or 1605 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.

Subheading Note 1 operative 1/1/22



1601
Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products
​1602
Other prepared or preserved meat, meat offal, blood or insects
1603
Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates
1604
Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs
1605
Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved
Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
1601.00.00 01 kgSAUSAGES AND SIMILAR PRODUCTS, OF MEAT, MEAT OFFAL, BLOOD OR INSECTS; FOOD PREPARATIONS BASED ON THESE PRODUCTS5%
DCS:4%
DCT:5%
View TCOs for 1601.00.00


 
Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
​1602OTHER PREPARED OR PRESERVED MEAT, MEAT OFFAL, BLOOD OR INSECTS:
1602.10.00 02 kg- Homogenised preparations
5%
DCS:4%
CA:Free
DCT:5%
View TCOs for 1602.10.00
1602.20.00 03 kg- Of liver of any animal5%
DCS:4%
CA:Free
DCT:5%
View TCOs for 1602.20.00
1602.3- Of poultry of 0105:
1602.31.00 46 kg-- Of turkeysFree View TCOs for 1602.31.00
1602.32.00 44 kg-- Of fowls of the species Gallus domesticusFree View TCOs for 1602.32.00
1602.39.00 45 kg-- OtherFree View TCOs for 1602.39.00
1602.4- Of swine:
1602.41.00-- Hams and cuts thereof5%
DCS:4%
CA:Free
DCT:5%
View TCOs for 1602.41.00
10 kg Vacuum sealed pouch
90 kg Other
1602.42.00 -- Shoulders and cuts thereof5%
DCS:4%
CA:Free
DCT:5%
View TCOs for 1602.42.00
10 kg Vacuum sealed pouch
90 kg Other
1602.49.00 -- Other, including mixtures5%
DCS:4%
CA:Free
DCT:5%
View TCOs for 1602.49.00
Bellies:
40 kg .Vacuum sealed pouch
49 kg .Other
Vacuum sealed pouch
Middles:
50 kg .Vacuum sealed pouch
59 kg .Other
Ribs:
60 kg .Vacuum sealed pouch
69 kg .Other
Loins:
70 kg .Vacuum sealed pouch
79 kg .Other
90 kg Other
1602.50.00 48 kg- Of bovine animals5%
DCS:4%
CA:Free
DCT:5%
View TCOs for 1602.50.00
​​1602.90.00 49 kg- Other, including preparations of blood of any animalFree
View TCOs for 1602.90.00

Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
1603.00.00 18 kgEXTRACTS AND JUICES OF MEAT, FISH OR CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES Free View TCOs for 1603.00.00

Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
1604PREPARED OR PRESERVED FISH; CAVIAR AND CAVIAR SUBSTITUTES PREPARED FROM FISH EGGS:
1604.1- Fish, whole or in pieces, but not minced:
1604.11.00 50 kg-- SalmonFree View TCOs for 1604.11.00
1604.12.00 51 kg-- HerringsFree View TCOs for 1604.12.00
1604.13.00 52 kg-- Sardines, sardinella and brisling or spratsFree View TCOs for 1604.13.00
​1604.14.00-- Tunas, skipjack tuna and bonito (Sarda spp.)5% View TCOs for 1604.14.00
25 kg Packed in air-tight cans, bottles, jars or similar containers
26 kg Other
1604.15.00 53 kg-- Mackerel
Free View TCOs for 1604.15.00
1604.16.00 54 kg-- AnchoviesFree View TCOs for 1604.16.00
1604.17.00 65 kg-- EelsFree View TCOs for 1604.17.00
​1604.18.0067 ​kg​-- Shark fins​Free View TCOs for 1604.18.00
1604.19.00 35 kg-- OtherFree View TCOs for 1604.19.00
1604.20.00- Other prepared or preserved fishFree View TCOs for 1604.20.00
66 kg Fishballs, cakes, sausages and the like, NSA
70 kg Other
1604.3- Caviar and caviar substitutes:
1604.31.00 75 kg-- Caviar
Free View TCOs for 1604.31.00
1604.32.00 78 kg-- Caviar substitutesFree View TCOs for 1604.32.00

Reference
Number
Statistical
Code
UnitGoodsRate#Tariff concession orders
1605CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES, PREPARED OR PRESERVED:
1605.10.00 10 kg- CrabFree View TCOs for 1605.10.00
1605.2- Shrimps and prawns:
1605.21.00 81 kg-- Not in airtight containerFree View TCOs for 1605.21.00
1605.29.00 90 kg-- OtherFree View TCOs for 1605.29.00
1605.30.00 22 kg- LobsterFree View TCOs for 1605.30.00
1605.40.00 23 kg- Other crustaceansFree View TCOs for 1605.40.00
1605.5- Molluscs:
1605.51.00 41 kg-- OystersFree View TCOs for 1605.51.00
1605.52.00 42 kg-- Scallops, including queen scallopsFree View TCOs for 1605.52.00
1605.53.00 43 kg-- MusselsFree View TCOs for 1605.53.00
1605.54.00 49 kg-- Cuttle fish and squidFree View TCOs for 1605.54.00
1605.55.00 45 kg-- OctopusFree View TCOs for 1605.55.00
1605.56.00 46 kg-- Clams, cockles and arkshellsFree View TCOs for 1605.56.00
1605.57.00 47 kg-- AbaloneFree View TCOs for 1605.57.00
1605.58.00 48 kg-- Snails, other than sea snailsFree View TCOs for 1605.58.00
1605.59.00 91 kg-- OtherFree View TCOs for 1605.59.00
1605.6- Other aquatic invertebrates:
1605.61.00 65 kg-- Sea cucumbersFree View TCOs for 1605.61.00
1605.62.00 66 kg-- Sea urchinsFree View TCOs for 1605.62.00
1605.63.00 67 kg-- Jellyfish
Free View TCOs for 1605.63.00
1605.69.00 90 kg-- OtherFree View TCOs for 1605.69.00


Footnote

V.4

Operative 1/7/24
     

# Unless otherwise indicated NZ, PG, FI, DC, LDC and SG rates are Free.

The SG​ rate cannot be used to claim preferential tariff treatment for goods that are the produce or manufacture of Singapore unless the goods were imported before 1 December 2020.

Unless otherwise indicated general rate applies for CA.

Unless indicated in the relevant Schedule, rates for originating goods under a free trade agreement are Free.

DCS denotes the rate for countries and places listed in Part 4 of Schedule 1 to the Customs Tariff Regulations 2004.

DCT denotes the rate for HK, KR, SG and TW.

If no DCT rate shown, DCS rate applies. If no DCT or DCS rate shown, general rate applies.

From 25 April 2022 the amount of duty applied to additional duty goods, in accordance with ​section 18A of the Customs Tariff Act 1995, is equal to the general rate of duty plus an amount equal to 35% of the value of the goods.

From 4 July 2022, goods of Ukraine, in accordance with proposed section 18B of the Customs Tariff Act 1995, are Free.

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