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 20 - Preparations of vegetables, fruit, nuts or other parts of plants

Notes

Notes.

This Chapter does not cover:

Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;
Vegetable fats and oils (Chapter 15);
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);
Bakers' wares and other products of 1905; or
Homogenised composite food preparations of 2104.

2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (1704) or chocolate confectionery (1806).
2001, 2004 and 2005 cover, as the case may be, only those products of Chapter 7 or of 1105 or 1106 (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).
Tomato juice the dry weight content of which is 7% or more is to be classified in 2002.
For the purposes of 2007, "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.
For the purposes of 2009, "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.

Note 1 Operative 1/1/22

Subheading Notes

For the purposes of 2005.10.00, "homogenised vegetables" means preparations of vegetables, finely homogenised, put up for retail sale food suitable&/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-/chapter-160;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 vegetables. 2005.10.00 takes precedence over all other subheadings of 2005.
For the purposes of 2007.10.00, "homogenised preparations" means preparations of fruit, finely homogenised, put up for retail sale as food suitable for infants or young children&/importing-exporting-and-manufacturing/tariff-classification/current-tariff/schedule-3/section-/chapter-160;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. 2007.10.00 takes precedence over all other subheadings of 2007.
For the purposes of 2009.12.00, 2009.21.00, 2009.31, 2009.41.00, 2009.61.00 and 2009.71.00, "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.

Additional Notes

For the purposes of 2009, "TSS" means total soluble solids as determined by the International Federation of Fruit Juice Producers analysis method No. 8B, 1968.
For the purposes of 2009 and 2009.1, "juice" shall be taken to include products of oranges, regardless of method of derivation.

2001: Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid
2002: Tomatoes prepared or preserved otherwise than by vinegar or acetic acid
2003: Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid
2004: Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of 2006
2005: Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of 2006
2006: Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallised)
2007: 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
2008: 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
2009: Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter

Reference Number	Statistical Code	Unit	Goods	Rate#	Tariff concession orders
2001			VEGETABLES, FRUIT, NUTS AND OTHER EDIBLE PARTS OF PLANTS, PREPARED OR PRESERVED BY VINEGAR OR ACETIC ACID:
2001.10.00	90	kg	- Cucumbers and gherkins	5% CA:2%	View TCOs for 2001.10.00
2001.90			- Other:		View TCOs for 2001.90
2001.90.10	91	kg	--- Onions	5% CA:2%	View TCOs for 2001.90.10
2001.90.90	90	kg	--- Other	5%	View TCOs for 2001.90.90

Reference Number	Statistical Code	Unit	Goods	Rate#	Tariff concession orders
2002			TOMATOES PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID:
2002.10.00			- Tomatoes, whole or in pieces	5%	View TCOs for 2002.10.00
	60	kg	In packs not exceeding 1.14 L
	61	kg	In packs exceeding 1.14 L
2002.90.00			- Other	5%	View TCOs for 2002.90.00
	30	kg	In packs not exceeding 1.14 L
	31	kg	In packs exceeding 1.14 L

Reference Number	Statistical Code	Unit	Goods	Rate#	Tariff concession orders
2003			MUSHROOMS AND TRUFFLES, PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID:
2003.10.00	87	kg	- Mushrooms of the genus Agaricus	5%	View TCOs for 2003.10.00
2003.90			- Other:		View TCOs for 2003.90
2003.90.10	78	kg	--- Truffles	Free	View TCOs for 2003.90.10
2003.90.90	90	kg	--- Other	5%	View TCOs for 2003.90.90

Reference Number	Statistical Code	Unit	Goods	Rate#	Tariff concession orders
2004			OTHER VEGETABLES PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID, FROZEN, OTHER THAN PRODUCTS OF 2006:
2004.10.00	18	kg	- Potatoes	5% DCS:4% DCT:5%	View TCOs for 2004.10.00
2004.90.00	36	kg	- Other vegetables and mixtures of vegetables	5% DCS:4% DCT:5%	View TCOs for 2004.90.00

Reference Number	Statistical Code	Unit	Goods	Rate#	Tariff concession orders
2005			OTHER VEGETABLES PREPARED OR PRESERVED OTHERWISE THAN BY VINEGAR OR ACETIC ACID, NOT FROZEN, OTHER THAN PRODUCTS OF 2006:
2005.10.00	21	kg	- Homogenised vegetables	5% CA:2%	View TCOs for 2005.10.00
2005.20.00	22	kg	- Potatoes	Free	View TCOs for 2005.20.00
2005.40.00	63	kg	- Peas (Pisum sativum)	5% CA:2%	View TCOs for 2005.40.00
2005.5			- Beans (Vigna spp., Phaseolus spp.):
2005.51.00	64	kg	-- Beans, shelled	Free	View TCOs for 2005.51.00
2005.59.00	65	kg	-- Other	5%	View TCOs for 2005.59.00
2005.60.00	68	kg	- Asparagus	Free	View TCOs for 2005.60.00
2005.70.00			- Olives	5%	View TCOs for 2005.70.00
			Black Olives:
	67	kg	.Pitted
	48	kg	.Other
			Green Olives:
	50	kg	.Not stuffed
	51	kg	.Stuffed
2005.80.00	70	kg	- Sweet corn (Zea mays var. saccharata)	5%	View TCOs for 2005.80.00
2005.9			- Other vegetables and mixtures of vegetables:
2005.91.00	79	kg	-- Bamboo shoots	5% CA:2%	View TCOs for 2005.91.00
2005.99.00			-- Other	5% CA:2%	View TCOs for 2005.99.00
	75	kg	Packed in liquid or in air-tight containers
	76	kg	Other

Reference Number	Statistical Code	Unit	Goods	Rate#	Tariff concession orders
2006			VEGETABLES, FRUIT, NUTS, FRUIT-PEEL AND OTHER PARTS OF PLANTS, PRESERVED BY SUGAR (DRAINED, GLACE OR CRYSTALLISED):
2006.00.10	01	kg	--- Vegetables, as follows: (a) beans; (b) olives; (c) sweet corn	Free	View TCOs for 2006.00.10
2006.00.20	02	kg	--- Vegetables, as follows: (a) peas (Pisum sativum); (b) asparagus	Free	View TCOs for 2006.00.20
2006.00.3			--- Vegetables, NSA, and mixtures of vegetables:		View TCOs for 2006.00.3
2006.00.31	03	kg	---- Frozen	Free	View TCOs for 2006.00.31
2006.00.39	04	kg	---- Other	5% CA:2%	View TCOs for 2006.00.39
2006.00.90	90	kg	--- Other	5%	View TCOs for 2006.00.90

Reference Number	Statistical Code	Unit	Goods	Rate#	Tariff concession orders
2007			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	19	kg	- Homogenised preparations	5%	View TCOs for 2007.10.00
2007.9			- Other:
2007.91.00	20	kg	-- Citrus fruit	5%	View TCOs for 2007.91.00
2007.99.00	21	kg	-- Other	5%	View TCOs for 2007.99.00

Reference Number	Statistical Code	Unit	Goods	Rate#	Tariff concession orders
2008			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:
2008.1			- Nuts, ground-nuts and other seeds, whether or not mixed together:
2008.11.00	86	kg	-- Ground-nuts	5% DCS:Free	View TCOs for 2008.11.00
2008.19.00	42	kg	-- Other, including mixtures	5%	View TCOs for 2008.19.00
2008.20.00			- Pineapples	5%	View TCOs for 2008.20.00
	26	L	Canned, in containers not exceeding 1 L
	27	L	Canned, in containers exceeding 1 L
	28	kg	Other
2008.30.00	29	kg	- Citrus fruit	Free	View TCOs for 2008.30.00
2008.40.00	49	kg	- Pears	5%	View TCOs for 2008.40.00
2008.50.00			- Apricots	5%	View TCOs for 2008.50.00
	30	kg	Canned or bottled
	34	kg	Other
2008.60.00	35	L	- Cherries	5% CA:2%	View TCOs for 2008.60.00
2008.70.00	51	kg	- Peaches, including nectarines	5%	View TCOs for 2008.70.00
2008.80.00	06	kg	- Strawberries	5% CA:Free	View TCOs for 2008.80.00
2008.9			- Other, including mixtures other than those of 2008.19.00:
2008.91.00	07	kg	-- Palm hearts	Free	View TCOs for 2008.91.00
2008.93.00	72	kg	-- Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos); lingonberries(Vaccinium vitis-idaea)	5% DCS:Free CA:Free	View TCOs for 2008.93.00
2008.97.00	75	kg	-- Mixtures	Free	View TCOs for 2008.97.00
2008.99.00	91	kg	-- Other	5% DCS:Free CA:Free	View TCOs for 2008.99.00

Reference Number	Statistical Code	Unit	Goods	Rate#	Tariff concession orders
2009			FRUIT OR NUT JUICES (INCLUDING GRAPE MUST AND COCONUT WATER) AND VEGETABLE JUICES, UNFERMENTED AND NOT CONTAINING ADDED SPIRIT, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER:
2009.1			- Orange juice:
2009.11.00	39	kg TSS	-- Frozen	5%	View TCOs for 2009.11.00
2009.12.00	87	L	-- Not frozen, of a Brix value not exceeding 20	5%	View TCOs for 2009.12.00
2009.19.00	88	L	-- Other	5%	View TCOs for 2009.19.00
2009.2			- Grapefruit juice; pomelo juice:
2009.21.00	89	kg TSS	-- Of a Brix value not exceeding 20	5%, or, if lower, $0.45/kg TSS	View TCOs for 2009.21.00
2009.29.00	90	kg TSS	-- Other	5%, or, if lower, $0.45/kg TSS	View TCOs for 2009.29.00
2009.3			- Juice of any other single citrus fruit:
2009.31			-- Of a Brix value not exceeding 20:		View TCOs for 2009.31
2009.31.10	91	kg	--- Lime juice, unsweetened	Free	View TCOs for 2009.31.10
2009.31.20	92	L	--- Mandarin (including tangerine and satsuma) juice or the juice of clementines, wilkings and similar citrus hybrids	5%	View TCOs for 2009.31.20
2009.31.90	93	kg TSS	--- Other	5%, or, if lower, $0.45/kg TSS	View TCOs for 2009.31.90
2009.39			-- Other:		View TCOs for 2009.39
2009.39.10	94	kg	--- Lime juice, unsweetened	Free	View TCOs for 2009.39.10
2009.39.20	95	L	--- Mandarin (including tangerine and satsuma) juice or the juice of clementines, wilkings and similar citrus hybrids	5%	View TCOs for 2009.39.20
2009.39.90	96	kg TSS	--- Other	5%, or, if lower, $0.45/kg TSS	View TCOs for 2009.39.90
2009.4			- Pineapple juice:
2009.41.00	97	L	-- Of a Brix value not exceeding 20	5%	View TCOs for 2009.41.00
2009.49.00	98	L	-- Other	5%	View TCOs for 2009.49.00
2009.50.00	21	L	- Tomato juice	5%	View TCOs for 2009.50.00
2009.6			- Grape juice (including grape must):
2009.61.00	99	L	-- Of a Brix value not exceeding 30	5%	View TCOs for 2009.61.00
2009.69.00	01	L	-- Other	5%	View TCOs for 2009.69.00
2009.7			- Apple juice:
2009.71.00	02	L	-- Of a Brix value not exceeding 20	5%	View TCOs for 2009.71.00
2009.79.00	09	L	-- Other	5%	View TCOs for 2009.79.00
2009.8			- Juice of any other single fruit, nut or vegetable:
2009.81.00	76	L	-- Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos) juice; lingonberry (Vaccinium vitis-idaea) juice	5%	View TCOs for 2009.81.00
2009.89.00	90	L	-- Other	5%	View TCOs for 2009.89.00
2009.90.00	85	L	- Mixtures of juices	5%	View TCOs for 2009.90.00

Footnote

V.3

Operative 1/7/24

Drained weight.

The weight to be expressed in kilograms is defined in Additional Note 1 to this Chapter.

# 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.

Popular searches