Product Specific Rules Schedule. Product Description

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1 Product Specific Rules Schedule Chapter 1 Live animals 0101 Live horses, asses, mules and hinnies: Pure-bred breeding animals WO Other WO 0102 Live bovine animals: Pure-bred breeding animals WO Other WO 0103 Live swine: Pure-bred breeding animals WO Weighing less than 50 kg WO Weighing 50 kg or more WO 0104 Live sheep and goats: Sheep WO Goats WO 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls: Fowls of the species Gallus domesticus WO Turkeys WO Other WO Fowls of the species Gallus domesticus WO Other WO 0106 Other live animals: Primates WO Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia) WO Other WO Reptiles (including snakes and turtles) WO Birds of prey WO Psittaciformes (including parrots, parakeets, macaws and cockatoos) WO Other WO Other WO Chapter 2 Meat and edible meat offal 0201 Meat of bovine animals, fresh or chilled: Carcasses and half-carcasses CC except from chapter Other cuts with bone in CC except from chapter Boneless CC except from chapter Meat of bovine animals, frozen: Carcasses and half-carcasses CC except from chapter Other cuts with bone in CC except from chapter Boneless CC except from chapter Meat of swine, fresh, chilled or frozen: Carcasses and half-carcasses CC except from chapter Hams, shoulders and cuts thereof, with bone in CC except from chapter Other CC except from chapter Carcasses and half-carcasses CC except from chapter Hams, shoulders and cuts thereof, with bone in CC except from chapter 1

2 Other CC except from chapter Meat of sheep or goats, fresh, chilled or frozen: Carcasses and half-carcasses of lamb, fresh or chilled CC except from chapter Carcasses and half-carcasses CC except from chapter Other cuts with bone in CC except from chapter Boneless CC except from chapter Carcasses and half-carcasses of lamb, frozen CC except from chapter Carcasses and half-carcasses CC except from chapter Other cuts with bone in CC except from chapter Boneless CC except from chapter Meat of goats CC except from chapter Meat of horses, asses, mules or hinnies, fresh, chilled or frozen. CC except from chapter Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen: Of bovine animals, fresh or chilled CC except from chapter Tongues CC except from chapter Livers CC except from chapter Other CC except from chapter Of swine, fresh or chilled CC except from chapter Livers CC except from chapter Other CC except from chapter Other, fresh or chilled CC except from chapter Other, frozen CC except from chapter Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen: Not cut in pieces, fresh or chilled CC except from chapter Not cut in pieces, frozen CC except from chapter Cuts and offal, fresh or chilled CC except from chapter Cuts and offal, frozen CC except from chapter Not cut in pieces, fresh or chilled CC except from chapter Not cut in pieces, frozen CC except from chapter Cuts and offal, fresh or chilled CC except from chapter Cuts and offal, frozen CC except from chapter Not cut in pieces, fresh or chilled CC except from chapter Not cut in pieces, frozen CC except from chapter Fatty livers, fresh or chilled CC except from chapter Other, fresh or chilled CC except from chapter Other, frozen CC except from chapter Other meat and edible meat offal, fresh, chilled or frozen: Of rabbits or hares CC except from chapter Of primates CC except from chapter Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) CC except from chapter Of reptiles (including snakes and turtles) CC except from chapter Other CC except from chapter 1

3 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal: CC except from chapter Hams, shoulders and cuts thereof, with bone in CC except from chapter Bellies (streaky) and cuts thereof CC except from chapter Other CC except from chapter Meat of bovine animals CC except from chapter Of primates CC except from chapter Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia) CC except from chapter Of reptiles (including snakes and turtles) CC except from chapter Other CC except from chapter 1 Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates 0301 Live fish: Ornamental fish WO Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) WO Eels (Anguilla spp.) WO Carp WO Bluefin tunas (Thunnus thynnus) WO Southern bluefin tunas (Thunnus maccoyii) WO Other WO 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304: Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) Other WO Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) WO Plaice (Pleuronectes platessa) WO Sole (Solea spp.) WO Other WO Albacore or longfinned tunas (Thunnus alalunga) WO Yellowfin tunas (Thunnus albacares) WO Skipjack or stripe-bellied bonito WO Bigeye tunas (Thunnus obesus) WO Bluefin tunas (Thunnus thynnus) WO WO WO

4 Southern bluefin tunas (Thunnus maccoyii) WO Other WO Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes WO Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes WO Sardines (Sardina pilchardus, Sardinops spp.), sardinella(sardinella spp.), brisling or sprats (Sprattus WO sprattus) Haddock (Melanogrammus aeglefinus) WO Coalfish (Pollachius virens) WO Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) WO Dogfish and other sharks WO Eels (Anguilla spp.) WO Swordfish (Xiphias gladius) WO Toothfish (Dissostichus spp.) WO Other WO Livers and roes WO 0303 Fish, frozen, excluding fish fillets and other fish meat of heading 0304: Sockeye salmon (red salmon) (Oncorhynchus nerka) WO Other WO Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) WO Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) WO Other WO Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) WO Plaice (Pleuronectes platessa) WO Sole (Solea spp.) WO Other WO Albacore or longfinned tunas (Thunnus alalunga) WO Yellowfin tunas (Thunnus albacares) WO Skipjack or stripe-bellied bonito WO Bigeye tunas (Thunnus obesus) WO Bluefin tunas (Thunnus thynnus) WO Southern bluefin tunas (Thunnus maccoyii) WO Other WO Herrings (Clupea harengus, Clupea pallasii) WO Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) WO Swordfish (Xiphias gladius) WO Toothfish (Dissostichus spp.) WO Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) WO Haddock (Melanogrammus aeglefinus) WO

5 Coalfish (Pollachius virens) WO Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) WO Dogfish and other sharks WO Eels (Anguilla spp.) WO Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus) WO Hake (Merluccius spp., Urophycis spp.) WO Other WO Livers and roes WO 0304 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen: Swordfish (Xiphias gladius) CC Toothfish (Dissostichus spp.) CC Other CC Swordfish (Xiphias gladius) CC Toothfish (Dissostichus spp.) CC Other CC Swordfish (Xiphias gladius) CC Toothfish (Dissostichus spp.) CC Other CC 0305 Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption: Flours, meals and pellets of fish, fit for human consumption Livers and roes of fish, dried, smoked, salted or in brine Fish fillets, dried, salted or in brine, but not smoked CC Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) Herrings (Clupea harengus, Clupea pallasii) CC Other CC Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) CC Other CC Herrings (Clupea harengus, Clupea pallasii) CC Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) CC Anchovies (Engraulis spp.) CC Other CC 0306 Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption: CC CC CC

6 Rock lobster and other sea crawfish (Palinurus spp., panulirus spp., Jasus spp.) WO Lobsters (Homarus spp.) WO Shrimps and prawns WO Crabs WO Other, including flours, meals and pellets of crustaceans, fit for human consumption WO Rock lobster and other sea crawfish (Palinurus spp., panulirus spp., Jasus spp.) WO Lobsters (Homarus spp.) WO Shrimps and prawns WO Crabs WO Other, including flours, meals and pellets of crustaceans, fit for human consumption CC 0307 Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption: Oysters WO Live, fresh or chilled WO Other WO Live, fresh or chilled WO Other WO Live, fresh or chilled WO Other WO Live, fresh or chilled WO Other WO Snails, other than sea snails WO Live, fresh or chilled CC Other CC Chapter 4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included 0401 Milk and cream, not concentrated nor containing added sugar or other sweetening matter: Of a fat content, by weight, not exceeding 1 % CC Of a fat content, by weight, exceeding 1 % but not exceeding 6 % CC Of a fat content, by weight, exceeding 6 % CC 0402 Milk and cream, concentrated or containing added sugar or other sweetening matter: In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5 % CC Not containing added sugar or other sweetening matter CC Other CC Not containing added sugar or other sweetening matter CC

7 Other CC 0403 Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa: Yogurt CC Other CC 0404 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included: Whey and modified whey, whether or not concentrated or containing added sugar or other CC sweetening matter Other CC 0405 Butter and other fats and oils derived from milk; dairy spreads: Butter CC Dairy spreads CC Other CC 0406 Cheese and curd: Fresh (unripened or uncured) cheese, including whey cheese, and curd CC Grated or powdered cheese, of all kinds CC Processed cheese, not grated or powdered CC Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti CC Other cheese CC Birds' eggs, in shell, fresh, preserved or cooked. CC 0408 Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter: Dried CC Other CC Dried CC Other CC Natural honey. CC Edible products of animal origin, not elsewhere specified or included. CC Chapter 5 Products of animal origin, not elsewhere specified or included Human hair, unworked, whether or not washed or scoured; waste of human hair Pigs, hogs or boars bristles and hair; badger hair and other brush making hair; waste of such bristles or hair: Pigs', hogs' or boars' bristles and hair and waste WO WO

8 thereof Other WO Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers: CC except from chapters 1 and Feathers of a kind used for stuffing; down CC Other CC 0506 Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products: CC except from chapters 1 and Ossein and bones treated with acid Other 0507 Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products: Ivory; ivory powder and waste WO Other WO Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof. WO Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products, used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption: CC except from chapters 1 and Bovine semen CC Products of fish or crustaceans, molluscs or other CC aquatic invertebrates; dead animals of Chapter CC except from chapters 1 and Other 2 Chapter 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 0601 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 1212: Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant CC WO

9 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots 0602 Other live plants (including their roots), cuttings and slips; mushroom spawn: Unrooted cuttings and slips WO Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts WO Rhododendrons and azaleas, grafted or not WO Roses, grafted or not WO Other WO 0603 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared: Roses WO Carnations WO Orchids WO Chrysanthemums WO Other WO Other WO 0604 Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared: Mosses and lichens WO Fresh WO Other WO Chapter 7 Edible vegetables and certain roots and tubers 0701 Potatoes, fresh or chilled: For seed WO Other WO Tomatoes, fresh or chilled. WO 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled: Onions and shallots WO Garlic WO Leeks and other alliaceous vegetables WO 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled: Cauliflowers and headed broccoli WO Brussels sprouts WO Other WO 0705 Lettuce (lactuca sativa) and chicory (Cichorium spp.), fresh or chilled: Cabbage lettuce (head lettuce) WO Other WO Witloof chicory (Cichorium intybus var. foliosum) WO WO

10 Other WO 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled: Carrots and turnips WO Other WO Cucumbers and gherkins, fresh or chilled. WO 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled: Peas (Pisum sativum) WO Beans (Vigna spp., Phaseolus spp.) WO Other leguminous vegetables WO 0709 Other vegetables, fresh or chilled: Asparagus WO Aubergines (egg-plants) WO Celery other than celeriac WO Mushrooms of the genus Agaricus WO Other WO Fruits of the genus Capsicum or of the genus Pimenta WO Spinach, New Zealand spinach and orache spinach (garden spinach) WO Other WO 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen: Potatoes CC Peas (Pisum sativum) CC Beans (Vigna spp., Phaseolus spp.) CC Other CC Spinach, New Zealand spinach and orache spinach (garden spinach) CC Sweet corn CC Other vegetables CC Mixtures of vegetables CC 0711 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption: Olives CC Cucumbers and gherkins CC Mushrooms of the genus Agaricus CC Other CC Other vegetables; mixtures of vegetables CC 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared: Onions CC Mushrooms of the genus Agaricus CC Wood ears (Auricularia spp.) CC Jelly fungi (Tremella spp.) CC Other CC Other vegetables; mixtures of vegetables CC 0713 Dried leguminous vegetables, shelled, whether or not skinned or split:

11 Peas (Pisum sativum) WO Chickpeas (garbanzos) WO Beans of the species Vigna mungo(l.) Hepper or Vigna radiata(l.) Wilczek WO Samll red (Adzuki) beans (Phaseolus or Vigna angularis) WO Kidney beans, including white pea beans (Phaseolus vulgaris) WO Other WO Lentils WO Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor) WO Other WO 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith: Manioc (cassava) WO Sweet potatoes WO Other WO Chapter 8 Edible fruit and nuts; peel of citrus fruit or melons 0801 Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled: Desiccated WO Other WO In shell WO Shelled WO In shell WO Shelled WO 0802 Other nuts, fresh or dried, whether or not shelled or peeled: In shell WO Shelled WO In shell WO Shelled WO In shell WO Shelled WO Chestnuts (Castanea spp.) WO Pistachios WO Macadamia nuts WO Other WO Bananas, including plantains, fresh or dried. WO 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried: Dates WO Figs WO Pineapples WO Avocados WO Guavas, mangoes and mangosteens WO

12 0805 Citrus fruit, fresh or dried: Oranges WO Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids WO Grapefruit, including pomelos WO Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) WO Other WO 0806 Grapes, fresh or dried: Fresh WO Dried WO 0807 Melons (including watermelons) and papaws (papayas), fresh: Watermelons WO Other WO Papaws (papayas) WO 0808 Apples, pears and quinces, fresh: Apples WO Pears and quinces WO 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh: Apricots WO Cherries WO Peaches, including nectarines WO Plums and sloes WO 0810 Other fruit, fresh: Strawberries WO Raspberries, blackberries, mulberries and loganberries WO Cranberries, bilberries and other fruits of the genus Vaccinium WO Kiwifruit WO Durians WO Other WO 0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter: Strawberries CC Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries CC Other CC 0812 Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption: Cherries CC Other CC 0813 Fruit, dried, other than that of heading 0801 to 0806; mixtures of nuts or dried fruits of this Chapter: Apricots WO

13 Prunes WO Apples WO Other fruit WO Mixtures of nuts or dried fruits of this Chapter CC Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative CC solutions. Chapter 9 Coffee, tea, maté and spices 0901 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion: Not decaffeinated CC Decaffeinated CC Not decaffeinated Decaffeinated Other CC 0902 Tea, whether or not flavoured: Green tea (not fermented) in immediate packings of a content not exceeding 3 kg CC Other green tea (not fermented) CC Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg CC Other black tea (fermented) and other partly fermented tea CC Maté. CC 0904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta: Neither crushed nor ground CC Crushed or ground CC Fruits of the genus Capsicum or of the genus Pimenta, dried or crushed or ground Vanilla. CC 0906 Cinnamon and cinnamon-tree flowers: Cinnamon(Cinnamomum zeylanicum Blume) CC Other CC Crushed or ground CC Cloves (whole fruit, cloves and stems). CC 0908 Nutmeg, mace and cardamoms: Nutmeg CC Mace CC Cardamoms CC 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries: Seeds of anise or badian CC Seeds of coriander CC Seeds of cumin CC Seeds of caraway CC Seeds of fennel; juniper berries CC CC except from subheadings or

14 0910 Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices: Ginger CC Saffron CC Turmeric (curcuma) CC Mixtures referred to in Note 1 (b) to this chapter CC Other CC Chapter 10 Cereals 1001 Wheat and meslin: Durum wheat WO Other WO Rye. WO Barley. WO Oats. WO 1005 Maize (corn): For seed WO Other WO 1006 Rice: Rice in the husk (paddy or rough) WO Husked (brown) rice WO Semi-milled or wholly milled rice, whether or not polished or glazed WO Broken rice WO Grain sorghum. WO 1008 Buckwheat, millet and canary seed; other cereals: Buckwheat WO Millet WO Canary seed WO Other cereals WO Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten Wheat or meslin flour. CC except from chapter Cereal flours other than of wheat or meslin: Rye flour CC except from chapter Maize (corn) flour CC except from chapter Other CC except from chapter Cereal groats, meal and pellets: Of wheat CC except from chapter Of maize (corn) CC except from chapter Of other cereals CC except from chapter Pellets CC except from chapter Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of 1006; germ of cereals, whole, rolled, flaked or ground: Of oats CC except from chapter Of other cereals CC except from chapter Of oats CC except from chapter Of maize (corn) CC except from chapter 10

15 Of other cereals CC except from chapter Germ of cereals, whole, rolled, flaked or ground CC except from chapter Flour, meal, powder, flakes, granules and pellets of potatoes: Flour, meal and powder CC except from chapter Flakes, granules and pellets CC except from chapter Flour, meal and powder of the dried leguminous vegetables of 0713, of sago or of roots or tubers of 0714 or of the products of Chapter 8: CC except from chapters 7 and Of the dried leguminous vegetables of heading CC except from chapters 7 and Of sago or of roots or tubers of heading CC except from chapters 7 and Of the products of Chapter Malt, whether or not roasted: Not roasted CC except from chapter Roasted CC except from chapter Starches; inulin: Wheat starch Maize (corn) starch Potato starch Manioc (cassava) starch Other starches Inulin Wheat gluten, whether or not dried. Chapter 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder Soya beans, whether or not broken. WO 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken: In shell WO Shelled, whether or not broken WO Copra. WO Linseed, whether or not broken. WO 1205 Rape or colza seeds, whether or not broken: Low erucic acid rape or colza seeds WO Other WO Sunflower seeds, whether or not broken. WO 1207 Other oil seeds and oleaginous fruits, whether or not broken: Cotton seeds WO CC except from chapters 7 and 10 CC except from chapters 7 and 10 CC except from chapters 7 and 10 CC except from chapters 7 and 10 CC except from chapters 7 and 10 CC except from chapters 7 and 10 CC except from chapters 7 and 10

16 Sesamum seeds WO Mustard seeds WO Poppy seeds WO Other WO 1208 Flours and meals of oil seeds or oleaginous fruits, other than those of mustard: Of soya beans CC Other CC 1209 Seeds, fruit and spores, of a kind used for sowing: Sugar beet seed WO Lucerne (alfalfa) seed WO Clover (Trifolium spp.) seed WO Fescue seed WO Kentucky blue grass (Poa pratensis L.) seed WO Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seed WO Other WO Seeds of herbaceous plants cultivated principally for their flowers WO Vegetable seeds WO Other WO 1210 Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin: Hop cones, neither ground nor powdered nor in the form of pellets Hop cones, ground, powdered or in the form of pellets; lupulin 1211 Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered: Ginseng roots WO Coca leaf WO Poppy straw WO Other WO 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included: Seaweeds and other algae WO Sugar beet WO Other WO Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets. WO 1214 Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets: CC CC

17 Lucerne (alfalfa) meal and pellets CC Other CC Chapter 13 Lac; gums, resins and other vegetable saps and extracts 1301 Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams): Gum Arabic CC Other CC 1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: Opium CC Of liquorice CC Of hops CC CC except from subheading Other Pectic substances, pectinates and pectates CC Agar-agar CC Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds CC Other CC Chapter 14 Vegetable plaiting materials; vegetable products not elsewhere specified or included 1401 Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark): Bamboos CC Rattans CC Other CC 1404 Vegetable products not elsewhere specified or included: Cotton linters CC Other CC Chapter 15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes Pig fat(including lard)and poultry fat, other than that of heading or Fats of bovine animals, sheep or goats, other than those of heading Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified: Fish-liver oils and their fractions

18 Fats and oils and their fractions, of fish, other than liver oils Fats and oils and their fractions, of marine mammals Wool grease and fatty substances derived therefrom (including lanolin) Other animal fats and oils and their fractions, whether or not refined, but not chemically modified Soya-bean oil and its fractions, whether or not refined, but not chemically modified: Crude oil, whether or not degummed Other 1508 Ground-nut oil and its fractions, whether or not refined, but not chemically modified: Crude oil Other 1509 Olive oil and its fractions, whether or not refined, but not chemically modified: Virgin Other Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading Crude oil 1511 Crude oil Other Crude oil 1512 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified Other Crude oil, whether or not gossypol has been removed Other 1513 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified: Crude oil Other Crude oil Other Crude oil 1514 Low erucic acid rape or colza oil and its fractions: crude oil Other Crude oil Other 1515 Other fixed vegetable fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified: Crude oil Other Crude oil

19 Other Castor oil and its fractions Sesame oil and its fractions Other 1516 Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, interesterified, re-esterified or elaidinised, whether or not refined, but not further prepared: Animal fats and oils and their fractions Vegetable fats and oils and their fractions 1517 Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 1516: Margarine, excluding liquid margarine Other Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16; inedible mixtures or preparations of animal or vegetable fats or oils or of fraction of different fats or oils of this Chapter, not elsewhere specified or included Glycerol, crude; glycerol waters and glycerol lyes Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured: Vegetable waxes Other Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes. Chapter 16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates Sausages and similar products, of meat, meat offal or blood; food preparations based on these products Other prepared or preserved meat, meat offal or blood: Homogenised preparations CC Of liver of any animal CC Of turkeys CC Of fowls of the species Gallus domesticus CC Other CC Hams and cuts thereof CC Shoulders and cuts thereof CC Other, including mixtures CC Of bovine animals CC Other, including preparations of blood of any animal CC Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates. CC CC

20 1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs: Salmon CC Herrings CC Sardines, sardinella and brisling or sprats CC Tunas, skipjack and bonito (Sarda spp.) CC Mackerel CC Anchovies CC Other CC Other prepared or preserved fish CC Caviar and caviar substitutes CC 1605 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: Crab CC Shrimps and prawns CC Lobster CC Other crustaceans CC Other CC Chapter 17 Sugars and sugar confectionery 1701 Cane or beet sugar and chemically pure sucrose, in solid form: Cane sugar Beet sugar Containing added flavouring or colouring matter CC Other CC 1702 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel: Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter Other Maple sugar and maple syrup Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar Chemically pure fructose Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose, excluding invert sugar Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose 1703 Molasses resulting from the extraction or refining of sugar: Cane molasses

21 Other 1704 Sugar confectionery (including white chocolate), not containing cocoa: Chewing gum, whether or not sugar-coated Other Chapter 18 Cocoa and cocoa preparations Cocoa beans, whole or broken, raw or roasted. CC Cocoa shells, husks, skins and other cocoa waste. CC 1803 Cocoa paste, whether or not defatted: Not defatted Wholly or partly defatted Cocoa butter, fat and oil Cocoa powder, not containing added sugar or other sweetening matter Chocolate and other food preparations containing cocoa: Cocoa powder, containing added sugar or other sweetening matter Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg Filled Not filled Other Chapter 19 Preparations of cereals, flour, starch or milk; pastrycooks' products 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 heading 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: Preparations for infant use, put up for retail sale except from heading Mixes and doughs for the preparation of baker's wares 1006, rice products of headings of heading Other 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: Containing eggs Other except from heading 1006, rice products of headings

22 Stuffed pasta, whether or not cooked or otherwise prepared Other pasta Couscous Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. CC 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: Prepared foods obtained by the swelling or roasting of cereals or cereal products Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals Bulgur wheat CC Other 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: Crispbread Gingerbread and the like Sweet biscuits Waffles and wafers Rusks, toasted bread and similar toasted products Other Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants 2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid: Cucumbers and gherkins CC Other CC 2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid: Tomatoes, whole or in pieces CC Other CC 2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid: Mushrooms of the genus Agaricus CC Truffles CC Other CC CC CC except from Heading 1006

23 2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006: Potatoes CC Other vegetables and mixtures of vegetables CC 2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006: Homogenised vegetables CC Potatoes CC Peas (Pisum sativum) CC Beans, shelled CC Other CC Asparagus CC Olives CC Sweet corn (Zea mays var. saccharata) CC Bamboo shoots CC Other CC Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised). CC 2007 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter: Homogenised preparations CC Citrus fruit CC Other CC 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: Ground-nuts Other, including mixtures Pineapples Citrus fruit Pears Apricots Cherries Peaches, including nectarines Strawberries Palm hearts Mixtures Other 2009 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter: Frozen CC or RVC(40) Not frozen, of a Brix value not exceeding 20 CC or RVC(40) Other CC or RVC(40)

24 Of a Brix value not exceeding 20 CC or RVC(40) Other CC or RVC(40) Of a Brix value not exceeding 20 CC or RVC(40) Other CC or RVC(40) Of a Brix value not exceeding 20 CC or RVC(40) Other CC or RVC(40) Tomato juice CC or RVC(40) Of a Brix value not exceeding 30 CC or RVC(40) Other CC or RVC(40) Of a Brix value not exceeding 20 CC or RVC(40) Other CC or RVC(40) Juice of any other single fruit or vegetable CC or RVC(40) Mixtures of juices CC or RVC(40) Chapter 21 Miscellaneous edible preparations 2101 Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof: Extracts, essences and concentrates Preparations with a basis of extracts, essences or concentrates or with a basis of coffee Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or maté Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof 2102 Yeasts (active or inactive); other single-cell microorganisms, dead (but not including vaccines of heading 3002); prepared baking powders: Active yeasts Inactive yeasts; other single-cell micro-organisms, dead Prepared baking powders 2103 Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: Soya sauce Tomato ketchup and other tomato sauces Mustard flour and meal and prepared mustard Other or RVC(35) 2104 Soups and broths and preparations therefor; homogenised composite food preparations: Soups and broths and preparations therefor Homogenised composite food preparations Ice cream and other edible ice, whether or not containing cocoa Food preparations not elsewhere specified or included: Protein concentrates and textured protein substances

25 Tariff Reference Other Chapter 22 Beverages, spirits and vinegar 2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow: or RVC(40) provided that ginseng products of subheadings or are originating Mineral waters and aerated waters CC Other CC 2202 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other nonalcoholic beverages, not including fruit or vegetable juices of heading 2009: Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured Other Beer made from malt Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009: Sparkling wine In containers holding 2 l or less Other Other grape must 2205 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances: In containers holding 2 l or less Other Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength: Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher Ethyl alcohol and other spirits, denatured, of any strength 2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages: Spirits obtained by distilling grape wine or grape marc Whiskies Rum and other spirits obtained by distilling fermented sugarcane products CC except from subheading or from ginseng products of

26 Gin and geneva Vodka Liqueurs and cordials Other Vinegar and substitutes for vinegar obtained from acetic acid. Chapter 23 Residues and waste from the food industries; prepared animal fodder 2301 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves: Flours, meals and pellets, of meat or meat offal; greaves Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates 2302 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants: Of maize (corn) Of wheat Of other cereals Of leguminous plants 2303 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets: Residues of starch manufacture and similar residues CC Beet-pulp, bagasse and other waste of sugar manufacture CC Brewing or distilling dregs and waste CC Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305: CC CC Of cotton seeds Of linseed Of sunflower seeds Of low erucic acid rape or colza seeds Other Of coconut or copra Of palm nuts or kernels Other Wine lees; argol.

27 Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included Preparations of a kind used in animal feeding: Dog or cat food, put up for retail sale Other Chapter 24 Tobacco and manufactured tobacco substitutes 2401 Unmanufactured tobacco; tobacco refuse: Tobacco, not stemmed/stripped CC Tobacco, partly or wholly stemmed/stripped CC Tobacco refuse CC 2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes: Cigars, cheroots, and cigarillos containing tobacco Cigarettes containing tobacco Other 2403 Other manufactured tobacco and manufactured tobacco substitutes; homogenised or reconstituted tobacco; tobacco extracts and essences: Smoking tobacco, whether or not containing tobacco substitutes in any proportion Homogenised or "reconstituted" tobacco Other Chapter 25 Salt; sulphur; earths and stone; plastering materials, lime and cement Salt (including table salt and denatured salt) and pure sodium chloride, whether or not in aqueous solution or containing added anti-caking or free-flowing agents; sea water Unroasted iron pyrites Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur Natural graphite: In powder or in flakes Other 2505 Natural sands of all kinds, whether or not coloured, other than metal-bearing sands of Chapter 26: Silica sands and quartz sands Other 2506 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape: Quartz Quartzite Kaolin and other kaolinic clays, whether or not calcined.

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