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Current tariff classification

Schedule 3 - Section IV

Section IV - Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes

Chapter 21 - Miscellaneous edible preparations


 

Notes.

  1. This Chapter does not cover:
    1. Mixed vegetables of 0712;
    2. Roasted coffee substitutes containing coffee in any proportion (0901);
    3. Flavoured tea of 0902;
    4. Spices or other products of 0904 to 0910;
    5. Food preparations, other than the products described in 2103 or 2104, containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
    6. Yeast put up as a medicament or other products of 3003 or 3004; or
    7. Prepared enzymes of 3507.
  2. Extracts of the substitutes referred to in Note 1(b) above are to be classified in 2101.
  3. For the purposes of 2104, "homogenised composite food preparations" means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put up for retail sale as food 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 be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.
 Additional Notes.
  1. Heading 2103 includes salsas.
  2. For the purposes of 2106.90.15 and 2106.90.95, “formulated supplementary food” has the same meaning as in the Australia New Zealand Food Standards Code (within the meaning of the Food Standards Australia New Zealand Act 1991) as in force from time to time.
  3. For the purposes of 2106.90.16 and 2106.90.96, “formulated supplementary sports food” has the same meaning as in the Australia New Zealand Food Standards Code (within the meaning of the Food Standards Australia New Zealand Act 1991) as in force from time to time.
  4. Additional Notes 2 and 3 operative 29 March 2021
2101
Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
2102
Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of 3002); prepared baking powders
2103
Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard
2104
Soups and broths and preparations therefor; homogenised composite food preparations
2105
Ice cream and other edible ice, whether or not containing cocoa
2106
Food preparations not elsewhere specified or included
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
2101EXTRACTS, ESSENCES AND CONCENTRATES, OF COFFEE, TEA OR MATE AND PREPARATIONS WITH A BASIS OF THESE PRODUCTS OR WITH A BASIS OF COFFEE, TEA OR MATE; ROASTED CHICORY AND OTHER ROASTED COFFEE SUBSTITUTES, AND EXTRACTS, ESSENCES AND CONCENTRATES THEREOF:
2101.1- Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:
2101.11.00-- Extracts, essences and concentratesFree View TCOs for 2101.11.00
In packs not exceeding 30 kg:
36 kg .Decaffeinated
37 kg .Other
48 kg In packs exceeding 30 kg
2101.12.00 40 kg-- Preparations with a basis of extracts, essences or concentrates or with a basis of coffeeFree View TCOs for 2101.12.00
2101.20.00 06 kg- Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mateFree View TCOs for 2101.20.00
2101.30.00 49 kg- Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereofFree View TCOs for 2101.30.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
2102YEASTS (ACTIVE OR INACTIVE); OTHER SINGLE-CELL MICRO-ORGANISMS, DEAD (BUT NOT INCLUDING VACCINES OF 3002); PREPARED BAKING POWDERS:
2102.10.00 50 kg- Active yeastsFree View TCOs for 2102.10.00
2102.20.00 51 kg- Inactive yeasts; other single-cell micro-organisms, deadFree View TCOs for 2102.20.00
2102.30.00 13 kg- Prepared baking powdersFree View TCOs for 2102.30.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
2103SAUCES AND PREPARATIONS THEREFOR; MIXED CONDIMENTS AND MIXED SEASONINGS; MUSTARD FLOUR AND MEAL AND PREPARED MUSTARD:
2103.10.00 14 L- Soya sauceFree View TCOs for 2103.10.00
2103.20.00 15 L- Tomato ketchup and other tomato saucesFree View TCOs for 2103.20.00
2103.30.00 16 kg- Mustard flour and meal and prepared mustardFree View TCOs for 2103.30.00
2103.90.00- OtherFree View TCOs for 2103.90.00
17 kg Mixed condiments and mixed seasonings
18 .. Sauces and preparations therefor
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
2104SOUPS AND BROTHS AND PREPARATIONS THEREFOR; HOMOGENISED COMPOSITE FOOD PREPARATIONS:
2104.10.00- Soups and broths and preparations therefor4%
DCS:Free
View TCOs for 2104.10.00
19 kg In liquid form
20 kg Other
2104.20.00 21 kg- Homogenised composite food preparations
4%
DCS:Free
CA:Free
View TCOs for 2104.20.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
2105.00.00 52 LICE CREAM AND OTHER EDIBLE ICE, WHETHER OR NOT CONTAINING COCOA4%
DCS:Free
View TCOs for 2105.00.00
Reference
Number
Statistical
Code
UnitGoods
Rate#Tariff concession orders
2106FOOD PREPARATIONS NOT ELSEWHERE SPECIFIED OR INCLUDED:
2106.10- Protein concentrates and textured protein substances: View TCOs for 2106.10
2106.10.10 32 kg--- Protein concentratesFree View TCOs for 2106.10.10
2106.10.20 33 kg--- Textured protein substances5%
DCS:4%
DCT:5%
View TCOs for 2106.10.20
2106.90- Other: View TCOs for 2106.90
2106.90.1--- Goods, as follows:
  1. Compound alcoholic preparations of a kind used for the manufacture of beverages;
  2. food preparations of flour or meal;
  3. hydrolysed protein:

 

Double star icon2106.90.15

01 kg---- Formulated supplementary food, as defined in Additional Note 2 to this Chapter5%
DCS: 4%
DCT: 5%

                 

 Double star icon2106.90.16

01 kg---- Formulated supplementary sports food, as defined in Additional Note 3 to this Chapter5%
DCS: 4%
DCT: 5%

 

Double star icon2106.90.19

---- Other5%
DCS: 4%
DCT: 5%
90 la Compound alcoholic preparations of a kind used for the manufacture of beverages
91 kg Other
2106.90.20 39 ..--- Preparations for oral consumption, such as tablets and chewing gum containing nicotine, intended to assist smokers to stop smokingFree View TCOs for 2106.90.20
2106.90.9--- Other:

 

Double star icon2106.90.95

01 kg---- Formulated supplementary food, as defined in Additional Note 2 to this Chapter4% DCS: Free

                 

 Double star icon2106.90.96

01 kg---- Formulated supplementary sports food, as defined in Additional Note 3 to this Chapter4% DCS: Free

 

Double star icon2106.90.99

90 kg---- Other4% DCS: Free
Footnote

V.2

Operative 29 March 2021
Double star icon S Operative 29 March 2021

# 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 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.