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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 19 - Preparations of cereals, flour, starch or milk; pastrycooks' products


     

    Notes.

    1. This Chapter does not cover:
      1. Except in the case of stuffed products of 1902, food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
      2. Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (2309); or
      3. Medicaments or other products of Chapter 30.
    2. For the purposes of 1901:
      1. "Groats" means cereal groats of Chapter 11;
      2. "Flour and "meal" mean:
        1. Cereal flour and meal of Chapter 11, and
        2. Flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables (0712), of potatoes (1105) or of dried leguminous vegetables (1106).
    3. 1904 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of (1806).
    4. For the purposes of 1904, "otherwise prepared" means prepared or processed to an extent beyond that provided for in the headings of or Notes to Chapter 10 or 11.
    Note 1 Operative 1/1/22

    Additional Note.

    1. For the purposes of 1902, "pasta" includes kneaded noodle dough formed into sheets or other specific shapes (for example, rice noodles, wonton skins, Udon noodles and buckwheat noodles), whether or not cooked or stuffed or otherwise prepared.

    1901
    Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included
    1902
    Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared
    1903
    Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms
    1904
    Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included
    1905
    Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
    Reference
    Number
    Statistical
    Code
    UnitGoods
    Rate#Tariff concession orders
    1901MALT EXTRACT; FOOD PREPARATIONS OF FLOUR, GROATS, MEAL, STARCH OR MALT EXTRACT, NOT CONTAINING COCOA OR CONTAINING LESS THAN 40% BY WEIGHT OF COCOA CALCULATED ON A TOTALLY DEFATTED BASIS, NOT ELSEWHERE SPECIFIED OR INCLUDED; FOOD PREPARATIONS OF GOODS OF 0401 TO 0404, NOT CONTAINING COCOA OR CONTAINING LESS THAN 5% BY WEIGHT OF COCOA CALCULATED ON A TOTALLY DEFATTED BASIS, NOT ELSEWHERE SPECIFIED OR INCLUDED:
    1901.10.00 29 kg- Preparations suitable for infants or young children, put up for retail saleFree View TCOs for 1901.10.00
    1901.20.00 30 kg- Mixes and doughs for the preparation of bakers' wares of 19055% DCS:4% DCT:5% View TCOs for 1901.20.00
    ​​1901.90.00 45 kg- Other5% DCS:4% DCT:5% View TCOs for 1901.90.00

    Reference
    Number
    Statistical
    Code
    UnitGoods
    Rate#Tariff concession orders
    1902PASTA, WHETHER OR NOT COOKED OR STUFFED (WITH MEAT OR OTHER SUBSTANCES) OR OTHERWISE PREPARED, SUCH AS SPAGHETTI, MACARONI, NOODLES, LASAGNE, GNOCCHI, RAVIOLI, CANNELLONI; COUSCOUS, WHETHER OR NOT PREPARED:
    1902.1- Uncooked pasta, not stuffed or otherwise prepared:
    1902.11.00 06 kg-- Containing eggs5% DCS:4% DCT:5% View TCOs for 1902.11.00
    1902.19.00-- Other5% DCS:4% DCT:5% View TCOs for 1902.19.00
    34 kg Fresh ramen noodles
    35 kg Other fresh Asian style noodles
    40 kg Other
    1902.20.00 08 kg- Stuffed pasta, whether or not cooked or otherwise prepared5% DCS:4% DCT:5% View TCOs for 1902.20.00
    1902.30.00- Other pasta5% DCS:4% DCT:5% View TCOs for 1902.30.00
    ​03 ​kg

    ​Instant Asian style noodles including instant ramen noodles

    ​
    ​04 ​kg Other instant ​noodles​
    ​09 ​kg​Other pasta​
    1902.40.00 10 kg- CouscousFree View TCOs for 1902.40.00

    Reference
    Number
    Statistical
    Code
    UnitGoods
    Rate#Tariff concession orders
    1903.00.00
    11 kgTAPIOCA AND SUBSTITUTES THEREFOR PREPARED FROM STARCH, IN THE FORM OF FLAKES, GRAINS, PEARLS, SIFTINGS OR IN SIMILAR FORMSFree View TCOs for 1903.00.00

    Reference
    Number
    Statistical
    Code
    UnitGoods
    Rate#Tariff concession orders
    1904PREPARED FOODS OBTAINED BY THE SWELLING OR ROASTING OF CEREALS OR CEREAL PRODUCTS (FOR EXAMPLE, CORN FLAKES); CEREALS (OTHER THAN MAIZE (CORN)) IN GRAIN FORM OR IN THE FORM OF FLAKES OR OTHER WORKED GRAINS (EXCEPT FLOUR, GROATS AND MEAL), PRE-COOKED OR OTHERWISE PREPARED, NOT ELSEWHERE SPECIFIED OR INCLUDED:
    1904.10.00 41 kg- Prepared foods obtained by the swelling or roasting of cereals or cereal products5%
    DCS:4%
    DCT:5%
    View TCOs for 1904.10.00
    1904.20- Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals: View TCOs for 1904.20
    1904.20.10 35 kg--- "Muesli" type preparations5% View TCOs for 1904.20.10
    1904.20.90 36 kg--- Other5% DCS:4% DCT:5% View TCOs for 1904.20.90
    1904.30.00 50 kg- Bulgur wheatFree
    View TCOs for 1904.30.00
    1904.90.00 55 kg- Other
    4% DCS:Free View TCOs for 1904.90.00
    Reference
    Number
    Statistical
    Code
    UnitGoods
    Rate#Tariff concession orders
    1905BREAD, PASTRY, CAKES, BISCUITS AND OTHER BAKERS' WARES, WHETHER OR NOT CONTAINING COCOA; COMMUNION WAFERS, EMPTY CACHETS OF A KIND SUITABLE FOR PHARMACEUTICAL USE, SEALING WAFERS, RICE PAPER AND SIMILAR PRODUCTS:
    1905.10.00 16 kg- CrispbreadFree View TCOs for 1905.10.00
    1905.20.00 17 kg- Gingerbread and the like5% DCS:Free View TCOs for 1905.20.00
    1905.3- Sweet biscuits; waffles and wafers:
    1905.31.00 56 kg-- Sweet biscuits5% DCS:Free View TCOs for 1905.31.00
    1905.32.00 57 kg-- Waffles and wafers5% DCS:Free View TCOs for 1905.32.00
    1905.40.00 22 kg- Rusks, toasted bread and similar toasted products5% DCS:Free View TCOs for 1601.00.00
    1905.90.00- Other5% DCS:Free View TCOs for 1905.90.00
    60 kg Biscuits, NSA
    61 kg Bread, NSA
    62 kg Cakes
    63 kg Pastries
    69 kg Other
    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.

    ​​