Commission Implementing Regulation (EU) No 927/2012 of 9 October 2012 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

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Changes over time for: Division SECTION IV

Alternative versions:

Changes to legislation:

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SECTION IV U.K. PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

Note U.K.

1.In this section, the term ‘pellets’ means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight.U.K.

CHAPTER 16 U.K. PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES

Notes U.K.

1.This chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3 or heading 0504.U.K.

2.Food preparations fall in this chapter provided that they contain more than 20 % by weight of sausage, meat, meat offal, blood, 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 heading 1902 or to the preparations of heading 2103 or 2104.U.K.

For preparations containing liver, the provisions of the second sentence shall not apply in determining the subheadings within heading 1601 or 1602.

Subheading notes U.K.

1.For the purposes of subheading 1602 10, the expression ‘homogenised preparations’ means preparations of meat, meat offal or blood, finely homogenised, put up for retail sale as infant food 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 or meat offal. This subheading takes precedence over all other subheadings of heading 1602.U.K.

2.The fish, crustaceans, molluscs and other aquatic invertebrates specified in the subheadings of heading 1604 or 1605 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.U.K.

Additional notes U.K.

1.For the purposes of subheadings 1602 31 11, 1602 32 11, 1602 39 21, 1602 50 10 and 1602 90 61, the term ‘uncooked’ is to apply to products which have not been subjected to any heat treatment or which have been subjected to a heat treatment insufficient to ensure the coagulation of meat proteins in the whole of the product and which, therefore, in the case of subheadings 1602 50 10 and 1602 90 61, show traces of a pinkish liquid on the cut surface when the product is cut along a line passing through its thickest part.U.K.

2.For the purposes of subheadings 1602 41 10, 1602 42 10 and 1602 49 11 to 1602 49 15, the expression ‘cuts thereof’ applies only to prepared or preserved meat which, due to the size and the characteristics of the coherent muscle tissue, is identifiable as having been obtained from hams, shoulders, loins, or collars of domestic swine, as the case may be.U.K.

CN code

Description

	Conventional rate of duty (%)

Supplementary unit

160100

Sausages and similar products, of meat, meat offal or blood; food preparations based on these products

16010010

Of liver

15,4

—

Other(8)

16010091

Sausages, dry or for spreading, uncooked

149,4 €/100 kg/net(1)

—

16010099

Other

100,5 €/100 kg/net(1)

—

1602

Other prepared or preserved meat, meat offal or blood

16021000

Homogenised preparations

16,6

—

160220

Of liver of any animal

16022010

Goose or duck liver

10,2

—

16022090

Other

—

Of poultry of heading 0105

160231

Of turkeys

Containing 57 % or more by weight of poultry meat or offal(7)

16023111

Containing exclusively uncooked turkey meat

102,4 €/100 kg/net

—

16023119

Other

102,4 €/100 kg/net

—

16023180

Other

102,4 €/100 kg/net

—

160232

Of fowls of the species Gallus domesticus

Containing 57 % or more by weight of poultry meat or offal(7)

16023211

Uncooked

86,7 €/100 kg/net

—

16023219

Other

102,4 €/100 kg/net

—

16023230

Containing 25 % or more but less than 57 % by weight of poultry meat or offal(7)

10,9

—

16023290

Other

10,9

—

160239

Other

Containing 57 % or more by weight of poultry meat or offal(7)

16023921

Uncooked

86,7 €/100 kg/net

—

16023929

Other

10,9

—

16023985

Other

10,9

—

Of swine

160241

Hams and cuts thereof

16024110

Of domestic swine

156,8 €/100 kg/net(1)

—

16024190

Other

10,9

—

160242

Shoulders and cuts thereof

16024210

Of domestic swine

129,3 €/100 kg/net(1)

—

16024290

Other

10,9

—

160249

Other, including mixtures

Of domestic swine

Containing by weight 80 % or more of meat or meat offal, of any kind, including fats of any kind or origin

16024911

Loins (excluding collars) and cuts thereof, including mixtures of loins or hams

156,8 €/100 kg/net(1)

—

16024913

Collars and cuts thereof, including mixtures of collars and shoulders

129,3 €/100 kg/net(1)

—

16024915

Other mixtures containing hams (legs), shoulders, loins or collars, and cuts thereof

129,3 €/100 kg/net(1)

—

16024919

Other

85,7 €/100 kg/net(1)

—

16024930

Containing by weight 40 % or more but less than 80 % of meat or meat offal, of any kind, including fats of any kind or origin

75 €/100 kg/net(1)

—

16024950

Containing by weight less than 40 % of meat or meat offal, of any kind, including fats of any kind or origin

54,3 €/100 kg/net(1)

—

16024990

Other

10,9

—

160250

Of bovine animals

16025010

Uncooked; mixtures of cooked meat or offal and uncooked meat or offal

303,4 €/100 kg/net

—

Other

16025031

Corned beef, in airtight containers

16,6

—

16025095

Other

16,6

—

160290

Other, including preparations of blood of any animal

16029010

Preparations of blood of any animal

16,6

—

Other

16029031

Of game or rabbit

10,9

—

Other

16029051

Containing meat or meat offal of domestic swine

85,7 €/100 kg/net

—

Other

Containing bovine meat or offal

16029061

Uncooked; mixtures of cooked meat or offal and uncooked meat or offal

303,4 €/100 kg/net

—

16029069

Other

16,6

—

Other

16029091

Of sheep

12,8

—

16029095

Of goats

16,6

—

16029099

Other

16,6

—

160300

Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates

16030010

In immediate packings of a net content of 1 kg or less

12,8

—

16030080

Other

Free

—

1604

Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs

Fish, whole or in pieces, but not minced

16041100

Salmon

5,5

—

160412

Herring

16041210

Fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen

—

Other

16041291

In airtight containers

—

16041299

Other

—

160413

Sardines, sardinella and brisling or sprats

Sardines

16041311

In olive oil

12,5

—

16041319

Other

12,5

—

16041390

Other

12,5

—

160414

Tuna, skipjack and bonito (Sarda spp.)

Tuna and skipjack

16041411

In vegetable oil

—

Other

16041416

Fillets known as ‘loins’

—

16041418

Other

—

16041490

Bonito (Sarda spp.)

—

160415

Mackerel

Of the species Scomber scombrus and Scomber japonicus

16041511

Fillets

—

16041519

Other

—

16041590

Of the species Scomber australasicus

—

16041600

Anchovies

—

16041700

Eels

—

160419

Other

16041910

Salmonidae, other than salmon

—

Fish of the genus Euthynnus, other than skipjack (Euthynnus (Katsuwonus) pelamis)

16041931

Fillets known as ‘loins’

—

16041939

Other

—

16041950

Fish of the species Orcynopsis unicolor

12,5

—

Other

16041991

Fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen

7,5

—

Other

16041992

Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

—

16041993

Coalfish (Pollachius virens)

—

16041994

Hake (Merluccius spp., Urophycis spp.)

—

16041995

Alaska pollack (Theragra chalcogramma) and pollack (Pollachius pollachius)

—

16041997

Other

—

160420

Other prepared or preserved fish

16042005

Preparations of surimi

—

Other

16042010

Of salmon

5,5

—

16042030

Of Salmonidae, other than salmon

—

16042040

Of anchovies

—

16042050

Of sardines, bonito, mackerel of the species Scomber scombrus and Scomber japonicus, fish of the species Orcynopsis unicolor

25(1)

—

16042070

Of tuna, skipjack or other fish of the genus Euthynnus

24(1)

—

16042090

Of other fish

—

Caviar and caviar substitutes

16043100

Caviar

—

16043200

Caviar substitutes

—

1605

Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved

16051000

Crab

—

Shrimps and prawns

160521

Not in airtight containers

16052110

In immediate packings of a net content not exceeding 2 kg

20(1)

—

16052190

Other

20(1)

—

16052900

Other

20(1)

—

160530

Lobster

16053010

Lobster meat, cooked, for the manufacture of lobster butter or of lobster pastes, pâtés, soups or sauces(2)

Free

—

16053090

Other

—

16054000

Other crustaceans

20(1)

—

Molluscs

16055100

Oysters

—

16055200

Scallops, including queen scallops

—

160553

Mussels

16055310

In airtight containers

—

16055390

Other

—

16055400

Cuttlefish and squid

—

16055500

Octopus

—

16055600

Clams, cockles and arkshells

—

16055700

Abalone

—

16055800

Snails, other than sea snails

—

16055900

Other

—

Other aquatic invertebrates

16056100

Sea cucumbers

—

16056200

Sea urchins

—

16056300

Jellyfish

—

16056900

Other

—

CHAPTER 17 U.K. SUGARS AND SUGAR CONFECTIONERY

Note U.K.

1.This chapter does not cover:U.K.

(a)

sugar confectionery containing cocoa (heading 1806);

(b)

chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 2940; or

(c)

medicaments or other products of Chapter 30.

Subheading notes U.K.

1.For the purposes of subheadings 1701 12, 1701 13 and 1701 14, ‘raw sugar’ means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99,5°.U.K.

2.Subheading 1701 13 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69° or more but less than 93°. The product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugar cane.U.K.

Additional notes U.K.

1.For the purposes of subheadings 1701 12 10, 1701 12 90, 1701 13 10, 1701 13 90, 1701 14 10 and 1701 14 90, ‘raw sugar’ means sugar, not flavoured or coloured or containing any other added substances, containing, in the dry state, less than 99,5 % by weight of sucrose determined by the polarimetric method.U.K.

2.The duty applicable to raw sugar of subheadings 1701 12 10, 1701 13 10 and 1701 14 10 whose yield established according to part B(III) of Annex IV to Council Regulation (EC) No 1234/2007 differs from 92 % is fixed in the following manner:U.K.

the relevant rate is multiplied by a correcting coefficient obtained by dividing the percentage yield established according to the above provisions by 92.

3.For the purposes of subheading 1701 99 10, ‘white sugar’ means sugar, not flavoured or coloured or containing any other added substances, containing, in the dry state, 99,5 % or more by weight of sucrose, determined by the polarimetric method.U.K.

4.For the purposes of establishing the duty applicable to products of subheadings 1702 20 10, 1702 60 80, 1702 60 95, 1702 90 71, 1702 90 80 and 1702 90 95, the sucrose content, including other sugars expressed as sucrose, is determined by the methods laid down in Article 42(2) and (4) of Commission Regulation (EC) No 951/2006.U.K.

5.For the purposes of subheadings 1702 30 10, 1702 40 10, 1702 60 10 and 1702 90 30, ‘isoglucose’ means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose.U.K.

For the purposes of establishing the duty applicable to products of the subheadings referred to in the preceding paragraph, the dry matter content is determined according to Article 42(3) of Commission Regulation (EC) No 951/2006.

6.‘Inulin syrup’ means:U.K.

(a)

for the purposes of subheading 1702 60 80, the immediate product obtained by hydrolysis of inulin or oligofructoses, containing in the dry state more than 50 % fructose in free form or as sucrose;

(b)

for the purposes of subheading 1702 90 80, the immediate product obtained by hydrolysis of inulin or oligofructoses, containing in the dry state at least 10 % but not more than 50 % of fructose in free form or as sucrose.

7.When imported in the form of an assortment, goods of subheading 1704 90 are subject to an agricultural component (EA) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.U.K.

CN code

Description

	Conventional rate of duty (%)

Supplementary unit

1701

Cane or beet sugar and chemically pure sucrose, in solid form

Raw sugar not containing added flavouring or colouring matter

170112

Beet sugar

17011210

For refining(2)

33,9 €/100 kg/net(9) (1)

—

17011290

Other

41,9 €/100 kg/net(1)

—

170113

Cane sugar specified in subheading note 2 to this chapter

17011310

For refining(2)

33,9 €/100 kg/net(9) (1)

—

17011390

Other

41,9 €/100 kg/net(1)

—

170114

Other cane sugar

17011410

For refining(2)

33,9 €/100 kg/net(9) (1)

—

17011490

Other

41,9 €/100 kg/net(1)

—

Other

17019100

Containing added flavouring or colouring matter

41,9 €/100 kg/net(1)

—

170199

Other

17019910

White sugar

41,9 €/100 kg/net(1)

—

17019990

Other

41,9 €/100 kg/net(1)

—

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

Lactose and lactose syrup

17021100

Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter

14 €/100 kg/net

—

17021900

Other

14 €/100 kg/net

—

170220

Maple sugar and maple syrup

17022010

Maple sugar in solid form, containing added flavouring or colouring matter

0,4 €/100 kg/net(10)

—

17022090

Other

—

170230

Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose

17023010

Isoglucose

50,7 €/100 kg/net mas

—

Other

17023050

In the form of white crystalline powder, whether or not agglomerated

26,8 €/100 kg/net

—

17023090

Other

20 €/100 kg/net

—

170240

Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar

17024010

Isoglucose

50,7 €/100 kg/net mas

—

17024090

Other

20 €/100 kg/net

—

17025000

Chemically pure fructose

16 + 50,7 €/100 kg/net mas(1)

—

170260

Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose, excluding invert sugar

17026010

Isoglucose

50,7 €/100 kg/net mas

—

17026080

Inulin syrup

0,4 €/100 kg/net(10)

—

17026095

Other

0,4 €/100 kg/net(10)

—

170290

Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose

17029010

Chemically pure maltose

12,8

—

17029030

Isoglucose

50,7 €/100 kg/net mas

—

17029050

Maltodextrine and maltodextrine syrup

20 €/100 kg/net

—

Caramel

17029071

Containing 50 % or more by weight of sucrose in the dry matter

0,4 €/100 kg/net(10)

—

Other

17029075

In the form of powder, whether or not agglomerated

27,7 €/100 kg/net

—

17029079

Other

19,2 €/100 kg/net

—

17029080

Inulin syrup

0,4 €/100 kg/net(10)

—

17029095

Other

0,4 €/100 kg/net(10)

—

1703

Molasses resulting from the extraction or refining of sugar

17031000

Cane molasses

0,35 €/100 kg/net

—

17039000

Other

0,35 €/100 kg/net

—

1704

Sugar confectionery (including white chocolate), not containing cocoa

170410

Chewing gum, whether or not sugar-coated

17041010

Containing less than 60 % by weight of sucrose (including invert sugar expressed as sucrose)

6,2 + 27,1 €/100 kg/net MAX 17,9

—

17041090

Containing 60 % or more by weight of sucrose (including invert sugar expressed as sucrose)

6,3 + 30,9 €/100 kg/net MAX 18,2

—

170490

Other

17049010

Liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances

13,4

—

17049030

White chocolate

9,1 + 45,1 €/100 kg/net MAX 18,9 + 16,5 €/100 kg/net

—

Other

17049051

Pastes, including marzipan, in immediate packings of a net content of 1 kg or more

9 + EA MAX 18,7 + AD S/Z(4)

—

17049055

Throat pastilles and cough drops

9 + EA MAX 18,7 + AD S/Z(4)

—

17049061

Sugar-coated (panned) goods

9 + EA MAX 18,7 + AD S/Z(4)

—

Other

17049065

Gum confectionery and jelly confectionery, including fruit pastes in the form of sugar confectionery

9 + EA MAX 18,7 + AD S/Z(4)

—

17049071

Boiled sweets, whether or not filled

9 + EA MAX 18,7 + AD S/Z(4)

—

17049075

Toffees, caramels and similar sweets

9 + EA MAX 18,7 + AD S/Z(4)

—

Other

17049081

Compressed tablets

9 + EA MAX 18,7 + AD S/Z(4)

—

17049099

Other

9 + EA MAX 18,7 + AD S/Z(4)

—

CHAPTER 18 U.K. COCOA AND COCOA PREPARATIONS

Notes U.K.

1.This chapter does not cover the preparations of heading 0403, 1901, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.U.K.

2.Heading 1806 includes sugar confectionery containing cocoa and, subject to note 1 to this chapter, other food preparations containing cocoa.U.K.

Additional notes U.K.

1.When imported in the form of an assortment, goods of subheadings 1806 20, 1806 31, 1806 32 and 1806 90 are subject to an agricultural component (EA) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.U.K.

2.Subheadings 1806 90 11 and 1806 90 19 do not cover chocolates made entirely of one type of chocolate.U.K.

CN code

Description

	Conventional rate of duty (%)

Supplementary unit

18010000

Cocoa beans, whole or broken, raw or roasted

Free

—

18020000

Cocoa shells, husks, skins and other cocoa waste

Free

—

1803

Cocoa paste, whether or not defatted

18031000

Not defatted

9,6

—

18032000

Wholly or partly defatted

9,6

—

18040000

Cocoa butter, fat and oil

7,7

—

18050000

Cocoa powder, not containing added sugar or other sweetening matter

—

1806

Chocolate and other food preparations containing cocoa

180610

Cocoa powder, containing added sugar or other sweetening matter

18061015

Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose

—

18061020

Containing 5 % or more but less than 65 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose

8 + 25,2 €/100 kg/net(1)

—

18061030

Containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose

8 + 31,4 €/100 kg/net(1)

—

18061090

Containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose

8 + 41,9 €/100 kg/net(1)

—

180620

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

18062010

Containing 31 % or more by weight of cocoa butter or containing a combined weight of 31 % or more of cocoa butter and milkfat

8,3 + EA MAX 18,7 + AD S/Z(4) (1)

—

18062030

Containing a combined weight of 25 % or more, but less than 31 % of cocoa butter and milkfat

8,3 + EA MAX 18,7 + AD S/Z(4) (1)

—

Other

18062050

Containing 18 % or more by weight of cocoa butter

8,3 + EA MAX 18,7 + AD S/Z(4) (1)

—

18062070

Chocolate milk crumb

15,4 + EA(4) (1)

—

18062080

Chocolate flavour coating

8,3 + EA MAX 18,7 + AD S/Z(4) (1)

—

18062095

Other

8,3 + EA MAX 18,7 + AD S/Z(4) (1)

—

Other, in blocks, slabs or bars

18063100

Filled

8,3 + EA MAX 18,7 + AD S/Z(4) (1)

—

180632

Not filled

18063210

With added cereal, fruit or nuts

8,3 + EA MAX 18,7 + AD S/Z(1) (4)

—

18063290

Other

8,3 + EA MAX 18,7 + AD S/Z(1) (4)

—

180690

Other

Chocolate and chocolate products

Chocolates (including pralines), whether or not filled

18069011

Containing alcohol

8,3 + EA MAX 18,7 + AD S/Z(1) (4)

—

18069019

Other

8,3 + EA MAX 18,7 + AD S/Z(1) (4)

—

Other

18069031

Filled

8,3 + EA MAX 18,7 + AD S/Z(1) (4)

—

18069039

Not filled

8,3 + EA MAX 18,7 + AD S/Z(1) (4)

—

18069050

Sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa

8,3 + EA MAX 18,7 + AD S/Z(1) (4)

—

18069060

Spreads containing cocoa

8,3 + EA MAX 18,7 + AD S/Z(1) (4)

—

18069070

Preparations containing cocoa for making beverages

8,3 + EA MAX 18,7 + AD S/Z(1) (4)

—

18069090

Other

8,3 + EA MAX 18,7 + AD S/Z(1) (4)

—

CHAPTER 19 U.K. PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS

Notes U.K.

1.This chapter does not cover:U.K.

(a)

except in the case of stuffed products of heading 1902, food preparations 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);

(b)

biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 2309); or

(c)

medicaments or other products of Chapter 30.

2.For the purposes of heading 1901:U.K.

(a)

the term ‘groats’ means cereal groats of Chapter 11;

(b)

the terms ‘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 (heading 0712), of potatoes (heading 1105) or of dried leguminous vegetables (heading 1106).

3.Heading 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 heading 1806 (heading 1806).U.K.

4.For the purposes of heading 1904, the expression ‘otherwise prepared’ means prepared or processed to an extent beyond that provided for in the headings of or notes to Chapter 10 or 11.U.K.

Additional notes U.K.

1.Goods of subheadings 1905 31, 1905 32, 1905 40 and 1905 90, presented in the form of an assortment, are subject to an agricultural component (EA) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.U.K.

2.The expression ‘sweet biscuits’ in subheading 1905 31 applies only to products having a water content of not more than 12 % by weight and a fat content of not more than 35 % by weight (fillings and coatings are not to be taken into consideration in determining these contents).U.K.

3.Subheading 1905 90 20 covers only dry and brittle products.U.K.

CN code

Description

	Conventional rate of duty (%)

Supplementary unit

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 headings 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

19011000

Preparations for infant use, put up for retail sale

7,6 + EA(4)

—

19012000

Mixes and doughs for the preparation of bakers' wares of heading 1905

7,6 + EA(4)

—

190190

Other

Malt extract

19019011

With a dry extract content of 90 % or more by weight

5,1 + 18 €/100 kg/net

—

19019019

Other

5,1 + 14,7 €/100 kg/net

—

Other

19019091

Containing no milkfats, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milkfat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch, excluding food preparations in powder form of goods of headings 0401 to 0404

12,8

—

19019099

Other

7,6 + EA(1) (4)

—

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

Uncooked pasta, not stuffed or otherwise prepared

19021100

Containing eggs

7,7 + 24,6 €/100 kg/net(1)

—

190219

Other

19021910

Containing no common wheat flour or meal

7,7 + 24,6 €/100 kg/net(1)

—

19021990

Other

7,7 + 21,1 €/100 kg/net(1)

—

190220

Stuffed pasta, whether or not cooked or otherwise prepared

19022010

Containing more than 20 % by weight of fish, crustaceans, molluscs or other aquatic invertebrates

8,5

—

19022030

Containing more than 20 % by weight of sausages and the like, of meat and meat offal of any kind, including fats of any kind or origin

54,3 €/100 kg/net

—

Other

19022091

Cooked

8,3 + 6,1 €/100 kg/net(1)

—

19022099

Other

8,3 + 17,1 €/100 kg/net(1)

—

190230

Other pasta

19023010

Dried

6,4 + 24,6 €/100 kg/net(1)

—

19023090

Other

6,4 + 9,7 €/100 kg/net(1)

—

190240

Couscous

19024010

Unprepared

7,7 + 24,6 €/100 kg/net(1)

—

19024090

Other

6,4 + 9,7 €/100 kg/net(1)

—

19030000

Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms

6,4 + 15,1 €/100 kg/net(1)

—

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

190410

Prepared foods obtained by the swelling or roasting of cereals or cereal products

19041010

Obtained from maize

3,8 + 20 €/100 kg/net

—

19041030

Obtained from rice

5,1 + 46 €/100 kg/net

—

19041090

Other

5,1 + 33,6 €/100 kg/net

—

190420

Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals

19042010

Preparation of the Müsli type based on unroasted cereal flakes

9 + EA(4)

—

Other

19042091

Obtained from maize

3,8 + 20 €/100 kg/net

—

19042095

Obtained from rice

5,1 + 46 €/100 kg/net

—

19042099

Other

5,1 + 33,6 €/100 kg/net

—

19043000

Bulgur wheat

8,3 + 25,7 €/100 kg/net(1)

—

190490

Other

19049010

Obtained from rice

8,3 + 46 €/100 kg/net

—

19049080

Other

8,3 + 25,7 €/100 kg/net(1)

—

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

19051000

Crispbread

5,8 + 13 €/100 kg/net

—

190520

Gingerbread and the like

19052010

Containing by weight less than 30 % of sucrose (including invert sugar expressed as sucrose)

9,4 + 18,3 €/100 kg/net

—

19052030

Containing by weight 30 % or more but less than 50 % of sucrose (including invert sugar expessed as sucrose)

9,8 + 24,6 €/100 kg/net

—

19052090

Containing by weight 50 % or more of sucrose (including invert sugar expressed as sucrose)

10,1 + 31,4 €/100 kg/net

—

Sweet biscuits; waffles and wafers

190531

Sweet biscuits

Completely or partially coated or covered with chocolate or other preparations containing cocoa

19053111

In immediate packings of a net content not exceeding 85 g

9 + EA MAX 24,2 + AD S/Z(4)

—

19053119

Other

9 + EA MAX 24,2 + AD S/Z(4)

—

Other

19053130

Containing 8 % or more by weight of milkfats

9 + EA MAX 24,2 + AD S/Z(4)

—

Other

19053191

Sandwich biscuits

9 + EA MAX 24,2 + AD S/Z(4)

—

19053199

Other

9 + EA MAX 24,2 + AD S/Z(4)

—

190532

Waffles and wafers

19053205

With a water content exceeding 10 % by weight

9 + EA MAX 20,7 + AD F/M(4)

—

Other

Completely or partially coated or covered with chocolate or other preparations containing cocoa

19053211

In immediate packings of a net content not exceeding 85 g

9 + EA MAX 24,2 + AD S/Z(4)

—

19053219

Other

9 + EA MAX 24,2 + AD S/Z(4)

—

Other

19053291

Salted, whether or not filled

9 + EA MAX 20,7 + AD F/M(4)

—

19053299

Other

9 + EA MAX 24,2 + AD S/Z(4)

—

190540

Rusks, toasted bread and similar toasted products

19054010

Rusks

9,7 + EA(4)

—

19054090

Other

9,7 + EA(4)

—

190590

Other

19059010

Matzos

3,8 + 15,9 €/100 kg/net

—

19059020

Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products

4,5 + 60,5 €/100 kg/net(1)

—

Other

19059030

Bread, not containing added honey, eggs, cheese or fruit, and containing by weight in the dry matter state not more than 5 % of sugars and not more than 5 % of fat

9,7 + EA(4)

—

19059045

Biscuits

9 + EA MAX 20,7 + AD F/M(4)

—

19059055

Extruded or expanded products, savoury or salted

9 + EA MAX 20,7 + AD F/M(4)

—

Other

19059060

With added sweetening matter

9 + EA MAX 24,2 + AD S/Z(4)

—

19059090

Other

9 + EA MAX 20,7 + AD F/M(4)

—

CHAPTER 20 U.K. PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS

Notes U.K.

1.This chapter does not cover:U.K.

(a)

vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;

(b)

food preparations 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);

(c)

bakers' wares and other products of heading 1905; or

(d)

homogenised composite food preparations of heading 2104.

2.Headings 2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading 1704) or chocolate confectionery (heading 1806).U.K.

3.Headings 2001, 2004 and 2005 cover, as the case may be, only those products of Chapter 7 or of heading 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).U.K.

4.Tomato juice, the dry weight content of which is 7 % or more, is to be classified in heading 2002.U.K.

5.For the purposes of heading 2007, the expression ‘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.U.K.

6.For the purposes of heading 2009, the expression ‘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.U.K.

Subheading notes U.K.

1.For the purposes of subheading 2005 10, the expression ‘homogenised vegetables’ means preparations of vegetables, finely homogenised, put up for retail sale as infant food 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. Subheading 2005 10 takes precedence over all other subheadings of heading 2005.U.K.

2.For the purposes of subheading 2007 10, the expression ‘homogenised preparations’ means preparations of fruit, finely homogenised, put up for retail sale as infant food 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. Subheading 2007 10 takes precedence over all other subheadings of heading 2007.U.K.

3.For the purposes of subheadings 2009 12, 2009 21, 2009 31, 2009 41, 2009 61 and 2009 71, the expression ‘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.U.K.

Additional notes U.K.

1.For the purposes of heading 2001, vegetables, fruit, nuts and other edible parts of plants prepared or preserved by vinegar or acetic acid must have a content of free, volatile acid of 0,5 % by weight or more, expressed as acetic acid. In addition, mushrooms of subheading 2001 90 50 should not have a salt content exceeding 2,5 % by weight.U.K.

2.

(a)

The content of various sugars expressed as sucrose (sugar content) of the products classified in this chapter corresponds to the figure indicated by a refractometer at a temperature of 20 °C and multiplied by the factor:

0,93 in respect of products of subheadings 2008 20 to 2008 80, 2008 93, 2008 97 and 2008 99, or
0,95 in respect of products of the other headings.

(b)

The expression ‘Brix value’, mentioned in the subheadings of heading 2009, corresponds to the figure indicated by a refractometer at a temperature of 20 °C.

3.The products of subheadings 2008 20 to 2008 80, 2008 93, 2008 97 and 2008 99 are to be considered as containing added sugar when the ‘sugar content’ thereof exceeds by weight the percentages given hereunder, according to the kind of fruit or edible part of plant concerned:U.K.

pineapples and grapes: 13 %,
other fruits, including mixtures of fruit, and other edible parts of plants: 9 %.

4.For the purposes of subheadings 2008 30 11 to 2008 30 39, 2008 40 11 to 2008 40 39, 2008 50 11 to 2008 50 59, 2008 60 11 to 2008 60 39, 2008 70 11 to 2008 70 59, 2008 80 11 to 2008 80 39, 2008 93 11 to 2008 93 29, 2008 97 12 to 2008 97 38 and 2008 99 11 to 2008 99 40, the following expressions have the meanings hereby assigned to them:U.K.

‘actual alcoholic strength by mass’: the number of kilograms of pure alcohol contained in 100 kg of the product,
‘% mas’: the symbol for alcoholic strength by mass.

5.The following is to be applied to the products as they are presented:U.K.

(a)

the added sugar content of products of heading 2009 corresponds to the ‘sugar content’ less the figures given hereunder, according to the kind of juice concerned:

lemon or tomato juice: 3,
grape juice: 15,
other fruit or vegetable juices, including mixtures of juices: 13.

(b)

the fruit juices with added sugar, of a Brix value not exceeding 67 and containing less than 50 % by weight of fruit juice lose their original character of fruit juices of heading 2009.

Item (b) does not apply to concentrated natural fruit juices. Consequently, concentrated natural fruit juices are not excluded from heading 2009.

6.For the purposes of subheadings 2009 69 51 and 2009 69 71, ‘concentrated grape juice (including grape must)’ means grape juice (including grape must) for which the figure indicated by a refractometer at a temperature of 20 °C is not less than 50,9 %.U.K.

7.For the purposes of subheadings 2001 90 92, 2006 00 35, 2006 00 91, 2007 10 91, 2007 99 93, 2008 19 11, 2008 19 91, 2008 97 12, 2008 97 16, 2008 97 32, 2008 97 36, 2008 97 51, 2008 97 72, 2008 97 76, 2008 97 92, 2008 97 94, 2008 97 97, 2008 99 24, 2008 99 31, 2008 99 36, 2008 99 38, 2008 99 48, 2008 99 63, 2009 89 34, 2009 89 36, 2009 89 73, 2009 89 85, 2009 89 88, 2009 89 97, 2009 90 92, 2009 90 95 and 2009 90 97, ‘tropical fruit’ means guavas, mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya.U.K.

8.For the purposes of subheadings 2001 90 92, 2006 00 35, 2006 00 91, 2007 99 93, 2008 19 11, 2008 19 91, 2008 97 12, 2008 97 16, 2008 97 32, 2008 97 36, 2008 97 51, 2008 97 72, 2008 97 76, 2008 97 92, 2008 97 94 and 2008 97 97, ‘tropical nuts’ means coconuts, cashew nuts, Brazil nuts, areca (or betel), cola and macadamia nuts.U.K.

CN code

Description

	Conventional rate of duty (%)

Supplementary unit

2001

Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid

20011000

Cucumbers and gherkins

17,6

kg/net eda

200190

Other

20019010

Mango chutney

Free

—

20019020

Fruit of the genus Capsicum other than sweet peppers or pimentos

—

20019030

Sweetcorn (Zea mays var. saccharata)

5,1 + 9,4 €/100 kg/net(6)

—

20019040

Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch

8,3 + 3,8 €/100 kg/net(6)

—

20019050

Mushrooms

—

20019065

Olives

—

20019070

Sweet peppers

—

20019092

Tropical fruit and tropical nuts; palm hearts

—

20019097

Other

—

2002

Tomatoes prepared or preserved otherwise than by vinegar or acetic acid

200210

Tomatoes, whole or in pieces

20021010

Peeled

14,4

—

20021090

Other

14,4

—

200290

Other

With a dry matter content of less than 12 % by weight

20029011

In immediate packings of a net content exceeding 1 kg

14,4

—

20029019

In immediate packings of a net content not exceeding 1 kg

14,4

—

With a dry matter content of not less than 12 % but not more than 30 % by weight

20029031

In immediate packings of a net content exceeding 1 kg

14,4

—

20029039

In immediate packings of a net content not exceeding 1 kg

14,4

—

With a dry matter content of more than 30 % by weight

20029091

In immediate packings of a net content exceeding 1 kg

14,4

—

20029099

In immediate packings of a net content not exceeding 1 kg

14,4

—

2003

Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid

200310

Mushrooms of the genus Agaricus

20031020

Provisionally preserved, completely cooked

18,4 + 191 €/100 kg/net eda(1)

kg/net eda

20031030

Other

18,4 + 222 €/100 kg/net eda(1)

kg/net eda

200390

Other

20039010

Truffles

14,4

—

20039090

Other

18,4

—

2004

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006

200410

Potatoes

20041010

Cooked, not otherwise prepared

14,4

—

Other

20041091

In the form of flour, meal or flakes

7,6 + EA(4)

—

20041099

Other

17,6

—

200490

Other vegetables and mixtures of vegetables

20049010

Sweetcorn (Zea mays var. saccharata)

5,1 + 9,4 €/100 kg/net(6)

—

20049030

Sauerkraut, capers and olives

—

20049050

Peas (Pisum sativum) and immature beans of the species Phaseolus spp., in pod

19,2

—

Other, including mixtures

20049091

Onions, cooked, not otherwise prepared

14,4

—

20049098

Other

17,6

—

2005

Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006

20051000

Homogenised vegetables

17,6

—

200520

Potatoes

20052010

In the form of flour, meal or flakes

8,8 + EA(4)

—

Other

20052020

Thin slices, fried or baked, whether or not salted or flavoured, in airtight packings, suitable for immediate consumption

14,1

—

20052080

Other

14,1

—

20054000

Peas (Pisum sativum)

19,2

—

Beans (Vigna spp., Phaseolus spp.)

20055100

Beans, shelled

17,6

—

20055900

Other

19,2

—

20056000

Asparagus

17,6

—

20057000

Olives

12,8

kg/net eda

20058000

Sweetcorn (Zea mays var. saccharata)

5,1 + 9,4 €/100 kg/net(6)

—

Other vegetables and mixtures of vegetables

20059100

Bamboo shoots

17,6

—

200599

Other

20059910

Fruit of the genus Capsicum, other than sweet peppers or pimentos

6,4

—

20059920

Capers

—

20059930

Globe artichokes

17,6

—

20059950

Mixtures of vegetables

17,6

—

20059960

Sauerkraut

—

20059980

Other

17,6

—

200600

Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised)

20060010

Ginger

Free

—

Other

With a sugar content exceeding 13 % by weight

20060031

Cherries

20 + 23,9 €/100 kg/net

—

20060035

Tropical fruit and tropical nuts

12,5 + 15 €/100 kg/net

—

20060038

Other

20 + 23,9 €/100 kg/net

—

Other

20060091

Tropical fruit and tropical nuts

12,5

—

20060099

Other

—

2007

Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter

200710

Homogenised preparations

20071010

With a sugar content exceeding 13 % by weight

24 + 4,2 €/100 kg/net

—

Other

20071091

Of tropical fruit

—

20071099

Other

—

Other

200791

Citrus fruit

20079110

With a sugar content exceeding 30 % by weight

20 + 23 €/100 kg/net

—

20079130

With a sugar content exceeding 13 % but not exceeding 30 % by weight

20 + 4,2 €/100 kg/net

—

20079190

Other

21,6

—

200799

Other

With a sugar content exceeding 30 % by weight

20079910

Plum purée and paste and prune purée and paste, in immediate packings of a net content exceeding 100 kg, for industrial processing(2)

22,4

—

20079920

Chestnut purée and paste

24 + 19,7 €/100 kg/net

—

Other

20079931

Of cherries

24 + 23 €/100 kg/net

—

20079933

Of strawberries

24 + 23 €/100 kg/net

—

20079935

Of raspberries

24 + 23 €/100 kg/net

—

20079939

Other

24 + 23 €/100 kg/net

—

20079950

With a sugar content exceeding 13 % but not exceeding 30 % by weight

24 + 4,2 €/100 kg/net

—

Other

20079993

Of tropical fruit and tropical nuts

—

20079997

Other

—

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

Nuts, groundnuts and other seeds, whether or not mixed together

200811

Groundnuts

20081110

Peanut butter

12,8

—

Other, in immediate packings of a net content

20081191

Exceeding 1 kg

11,2

—

Not exceeding 1 kg

20081196

Roasted

—

20081198

Other

12,8

—

200819

Other, including mixtures

In immediate packings of a net content exceeding 1 kg

20081911

Tropical nuts; mixtures containing 50 % or more by weight of tropical nuts and tropical fruit

—

Other

20081913

Roasted almonds and pistachios

—

20081919

Other

11,2

—

In immediate packings of a net content not exceeding 1 kg

20081991

Tropical nuts; mixtures containing by weight 50 % or more of tropical nuts and tropical fruit

—

Other

Roasted nuts

20081993

Almonds and pistachios

10,2

—

20081995

Other

—

20081999

Other

12,8

—

200820

Pineapples

Containing added spirit

In immediate packings of a net content exceeding 1 kg

20082011

With a sugar content exceeding 17 % by weight

25,6 + 2,5 €/100 kg/net(1)

—

20082019

Other

25,6(1)

—

In immediate packings of a net content not exceeding 1 kg

20082031

With a sugar content exceeding 19 % by weight

25,6 + 2,5 €/100 kg/net(1)

—

20082039

Other

25,6(1)

—

Not containing added spirit

Containing added sugar, in immediate packings of a net content exceeding 1 kg

20082051

With a sugar content exceeding 17 % by weight

19,2

—

20082059

Other

17,6

—

Containing added sugar, in immediate packings of a net content not exceeding 1 kg

20082071

With a sugar content exceeding 19 % by weight

20,8(1)

—

20082079

Other

19,2

—

20082090

Not containing added sugar

18,4

—

200830

Citrus fruit

Containing added spirit

With a sugar content exceeding 9 % by weight

20083011

Of an actual alcoholic strength by mass not exceeding 11,85 % mas

25,6(1)

—

20083019

Other

25,6 + 4,2 €/100 kg/net(1)

—

Other

20083031

Of an actual alcoholic strength by mass not exceeding 11,85 % mas

24(1)

—

20083039

Other

25,6(1)

—

Not containing added spirit

Containing added sugar, in immediate packings of a net content exceeding 1 kg

20083051

Grapefruit segments, including pomelos

15,2

—

20083055

Mandarins (including tangerines and satsumas); clementines, wilkings and other similar citrus hybrids

18,4

—

20083059

Other

17,6

—

Containing added sugar, in immediate packings of a net content not exceeding 1 kg

20083071

Grapefruit segments, including pomelos

15,2

—

20083075

Mandarins (including tangerines and satsumas); clementines, wilkings and other similar citrus hybrids

17,6

—

20083079

Other

20,8(1)

—

20083090

Not containing added sugar

18,4

—

200840

Pears

Containing added spirit

In immediate packings of a net content exceeding 1 kg

With a sugar content exceeding 13 % by weight

20084011

Of an actual alcoholic strength by mass not exceeding 11,85 % mas

25,6(1)

—

20084019

Other

25,6 + 4,2 €/100 kg/net(1)

—

Other

20084021

Of an actual alcoholic strength by mass not exceeding 11,85 % mas

24(1)

—

20084029

Other

25,6(1)

—

In immediate packings of a net content not exceeding 1 kg

20084031

With a sugar content exceeding 15 % by weight

25,6 + 4,2 €/100 kg/net(1)

—

20084039

Other

25,6(1)

—

Not containing added spirit

Containing added sugar, in immediate packings of a net content exceeding 1 kg

20084051

With a sugar content exceeding 13 % by weight

17,6

—

20084059

Other

—

Containing added sugar, in immediate packings of a net content not exceeding 1 kg

20084071

With a sugar content exceeding 15 % by weight

19,2

—

20084079

Other

17,6

—

20084090

Not containing added sugar

16,8

—

200850

Apricots

Containing added spirit

In immediate packings of a net content exceeding 1 kg

With a sugar content exceeding 13 % by weight

20085011

Of an actual alcoholic strength by mass not exceeding 11,85 % mas

25,6(1)

—

20085019

Other

25,6 + 4,2 €/100 kg/net(1)

—

Other

20085031

Of an actual alcoholic strength by mass not exceeding 11,85 % mas

24(1)

—

20085039

Other

25,6(1)

—

In immediate packings of a net content not exceeding 1 kg

20085051

With a sugar content exceeding 15 % by weight

25,6 + 4,2 €/100 kg/net(1)

—

20085059

Other

25,6(1)

—

Not containing added spirit

Containing added sugar, in immediate packings of a net content exceeding 1 kg

20085061

With a sugar content exceeding 13 % by weight

19,2

—

20085069

Other

17,6

—

Containing added sugar, in immediate packings of a net content not exceeding 1 kg

20085071

With a sugar content exceeding 15 % by weight

20,8(1)

—

20085079

Other

19,2

—

Not containing added sugar, in immediate packings of a net content

20085092

Of 5 kg or more

13,6

—

20085098

Of less than 5 kg

18,4(3)

—

200860

Cherries

Containing added spirit

With a sugar content exceeding 9 % by weight

20086011

Of an actual alcoholic strength by mass not exceeding 11,85 % mas

25,6(1)

—

20086019

Other

25,6 + 4,2 €/100 kg/net(1)

—

Other

20086031

Of an actual alcoholic strength by mass not exceeding 11,85 % mas

24(1)

—

20086039

Other

25,6(1)

—

Not containing added spirit

Containing added sugar, in immediate packings of a net content

20086050

Exceeding 1 kg

17,6

—

20086060

Not exceeding 1 kg

20,8(1)

—

Not containing added sugar, in immediate packings of a net content

20086070

Of 4,5 kg or more

18,4

—

20086090

Of less than 4,5 kg

18,4

—

200870

Peaches, including nectarines

Containing added spirit

In immediate packings of a net content exceeding 1 kg

With a sugar content exceeding 13 % by weight

20087011

Of an actual alcoholic strength by mass not exceeding 11,85 % mas

25,6(1)

—

20087019

Other

25,6 + 4,2 €/100 kg/net(1)

—

Other

20087031

Of an actual alcoholic strength by mass not exceeding 11,85 % mas

24(1)

—

20087039

Other

25,6(1)

—

In immediate packings of a net content not exceeding 1 kg

20087051

With a sugar content exceeding 15 % by weight

25,6 + 4,2 €/100 kg/net(1)

—

20087059

Other

25,6(1)

—

Not containing added spirit

Containing added sugar, in immediate packings of a net content exceeding 1 kg

20087061

With a sugar content exceeding 13 % by weight

19,2

—

20087069

Other

17,6

—

Containing added sugar, in immediate packings of a net content not exceeding 1 kg

20087071

With a sugar content exceeding 15 % by weight

19,2

—

20087079

Other

17,6

—

Not containing added sugar, in immediate packings of a net content

20087092

Of 5 kg or more

15,2

—

20087098

Of less than 5 kg

18,4

—

200880

Strawberries

Containing added spirit

With a sugar content exceeding 9 % by weight

20088011

Of an actual alcoholic strength by mass not exceeding 11,85 % mas

25,6(1)

—

20088019

Other

25,6 + 4,2 €/100 kg/net(1)

—

Other

20088031

Of an actual alcoholic strength by mass not exceeding 11,85 % mas

24(1)

—

20088039

Other

25,6(1)

—

Not containing added spirit

20088050

Containing added sugar, in immediate packings of a net content exceeding 1 kg

17,6

—

20088070

Containing added sugar, in immediate packings of a net content not exceeding 1 kg

20,8(1)

—

20088090

Not containing added sugar

18,4

—

Other, including mixtures other than those of subheading 2008 19

20089100

Palm hearts

—

200893

Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea)

Containing added spirit

With a sugar content exceeding 9 % by weight

20089311

Of an actual alcoholic strength by mass not exceeding 11,85 % mas

25,6

—

20089319

Other

25,6 + 4,2 €/100 kg/net

—

Other

20089321

Of an actual alcoholic strength by mass not exceeding 11,85 % mas

—

20089329

Other

25,6

—

Not containing added spirit

20089391

Containing added sugar, in immediate packings of a net content exceeding 1 kg

17,6

—

20089393

Containing added sugar, in immediate packings of a net content not exceeding 1 kg

20,8

—

20089399

Not containing added sugar

18,4

—

200897

Mixtures

Containing added spirit

With a sugar content exceeding 9 % by weight

Of an actual alcoholic strength by mass not exceeding 11,85 % mas

20089712

Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)

—

20089714

Other

25,6

—

Other

20089716

Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)

16 + 2,6 €/100 kg/net

—

20089718

Other

25,6 + 4,2 €/100 kg/net

—

Other

Of an actual alcoholic strength by mass not exceeding 11,85 % mas

20089732

Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)

—

20089734

Other

—

Other

20089736

Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)

—

20089738

Other

25,6

—

Not containing added spirit

Containing added sugar

In immediate packings of a net content exceeding 1 kg

20089751

Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)

—

20089759

Other

17,6

—

Other

Mixtures of fruit in which no single fruit exceeds 50 % of the total weight of the fruits

20089772

Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)

8,5

—

20089774

Other

13,6

—

Other

20089776

Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)

—

20089778

Other

19,2

—

Not containing added sugar, in immediate packings of a net content

Of 5 kg or more

20089792

Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)

11,5

—

20089793

Other

18,4

—

Of 4,5 kg or more but less than 5 kg

20089794

Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)

11,5

—

20089796

Other

18,4

—

Of less than 4,5 kg

20089797

Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)

11,5

—

20089798

Other

18,4

—

200899

Other

Containing added spirit

Ginger

20089911

Of an actual alcoholic strength by mass not exceeding 11,85 % mas

—

20089919

Other

—

Grapes

20089921

With a sugar content exceeding 13 % by weight

25,6 + 3,8 €/100 kg/net

—

20089923

Other

25,6

—

Other

With a sugar content exceeding 9 % by weight

Of an actual alcoholic strength by mass not exceeding 11,85 % mas

20089924

Tropical fruit

—

20089928

Other

25,6

—

Other

20089931

Tropical fruit

16 + 2,6 €/100 kg/net

—

20089934

Other

25,6 + 4,2 €/100 kg/net

—

Other

Of an actual alcoholic strength by mass not exceeding 11,85 % mas

20089936

Tropical fruit

—

20089937

Other

—

Other

20089938

Tropical fruit

—

20089940

Other

25,6

—

Not containing added spirit

Containing added sugar, in immediate packings of a net content exceeding 1 kg

20089941

Ginger

Free

—

20089943

Grapes

19,2

—

20089945

Plums and prunes

17,6

—

20089948

Tropical fruit

—

20089949

Other

17,6

—

Containing added sugar, in immediate packings of a net content not exceeding 1 kg

20089951

Ginger

Free

—

20089963

Tropical fruit

—

20089967

Other

20,8

—

Not containing added sugar

Plums and prunes, in immediate packings of a net content

20089972

Of 5 kg or more

15,2

—

20089978

Of less than 5 kg

18,4

—

20089985

Maize (corn), other than sweetcorn (Zea mays var. saccharata)

5,1 + 9,4 €/100 kg/net(6)

—

20089991

Yams, sweet potatoes and similar edible parts of plants, containing 5 % or more by weight of starch

8,3 + 3,8 €/100 kg/net(6)

—

20089999

Other

18,4

—

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

Orange juice

200911

Frozen

Of a Brix value exceeding 67

20091111

Of a value not exceeding € 30 per 100 kg net weight

33,6 + 20,6 €/100 kg/net(1)

—

20091119

Other

33,6(1)

—

Of a Brix value not exceeding 67

20091191

Of a value not exceeding € 30 per 100 kg net weight and with an added sugar content exceeding 30 % by weight

15,2 + 20,6 €/100 kg/net

—

20091199

Other

15,2(1)

—

20091200

Not frozen, of a Brix value not exceeding 20

12,2

—

200919

Other

Of a Brix value exceeding 67

20091911

Of a value not exceeding € 30 per 100 kg net weight

33,6 + 20,6 €/100 kg/net(1)

—

20091919

Other

33,6(1)

—

Of a Brix value exceeding 20 but not exceeding 67

20091991

Of a value not exceeding € 30 per 100 kg net weight and with an added sugar content exceeding 30 % by weight

15,2 + 20,6 €/100 kg/net

—

20091998

Other

12,2

—

Grapefruit (including pomelo) juice

20092100

Of a Brix value not exceeding 20

—

200929

Other

Of a Brix value exceeding 67

20092911

Of a value not exceeding € 30 per 100 kg net weight

33,6 + 20,6 €/100 kg/net(1)

—

20092919

Other

33,6(1)

—

Of a Brix value exceeding 20 but not exceeding 67

20092991

Of a value not exceeding € 30 per 100 kg net weight and with an added sugar content exceeding 30 % by weight

12 + 20,6 €/100 kg/net

—

20092999

Other

—

Juice of any other single citrus fruit

200931

Of a Brix value not exceeding 20

Of a value exceeding € 30 per 100 kg net weight

20093111

Containing added sugar

14,4

—

20093119

Not containing added sugar

15,2

—

Of a value not exceeding € 30 per 100 kg net weight

Lemon juice

20093151

Containing added sugar

14,4

—

20093159

Not containing added sugar

15,2

—

Other citrus fruit juices

20093191

Containing added sugar

14,4

—

20093199

Not containing added sugar

15,2

—

200939

Other

Of a Brix value exceeding 67

20093911

Of a value not exceeding € 30 per 100 kg net weight

33,6 + 20,6 €/100 kg/net(1)

—

20093919

Other

33,6(1)

—

Of a Brix value exceeding 20 but not exceeding 67

Of a value exceeding € 30 per 100 kg net weight

20093931

Containing added sugar

14,4

—

20093939

Not containing added sugar

15,2

—

Of a value not exceeding € 30 per 100 kg net weight

Lemon juice

20093951

With an added sugar content exceeding 30 % by weight

14,4 + 20,6 €/100 kg/net

—

20093955

With an added sugar content not exceeding 30 % by weight

14,4

—

20093959

Not containing added sugar

15,2

—

Other citrus fruit juices

20093991

With an added sugar content exceeding 30 % by weight

14,4 + 20,6 €/100 kg/net

—

20093995

With an added sugar content not exceeding 30 % by weight

14,4

—

20093999

Not containing added sugar

15,2

—

Pineapple juice

200941

Of a Brix value not exceeding 20

20094192

Containing added sugar

15,2

—

20094199

Not containing added sugar

—

200949

Other

Of a Brix value exceeding 67

20094911

Of a value not exceeding € 30 per 100 kg net weight

33,6 + 20,6 €/100 kg/net(1)

—

20094919

Other

33,6(1)

—

Of a Brix value exceeding 20 but not exceeding 67

20094930

Of a value exceeding € 30 per 100 kg net weight, containing added sugar

15,2

—

Other

20094991

With an added sugar content exceeding 30 % by weight

15,2 + 20,6 €/100 kg/net

—

20094993

With an added sugar content not exceeding 30 % by weight

15,2

—

20094999

Not containing added sugar

—

200950

Tomato juice

20095010

Containing added sugar

—

20095090

Other

16,8

—

Grape juice (including grape must)

200961

Of a Brix value not exceeding 30

20096110

Of a value exceeding € 18 per 100 kg net weight

(5)

—

20096190

Of a value not exceeding € 18 per 100 kg net weight

22,4 + 27 €/hl(1)

—

200969

Other

Of a Brix value exceeding 67

20096911

Of a value not exceeding € 22 per 100 kg net weight

40 + 121 €/hl + 20,6 €/100 kg/net(1)

—

20096919

Other

(5)

—

Of a Brix value exceeding 30 but not exceeding 67

Of a value exceeding € 18 per 100 kg net weight

20096951

Concentrated

(5)

—

20096959

Other

(5)

—

Of a value not exceeding € 18 per 100 kg net weight

With an added sugar content exceeding 30 % by weight

20096971

Concentrated

22,4 + 131 €/hl + 20,6 €/100 kg/net

—

20096979

Other

22,4 + 27 €/hl + 20,6 €/100 kg/net

—

20096990

Other

22,4 + 27 €/hl(1)

—

Apple juice

200971

Of a Brix value not exceeding 20

20097120

Containing added sugar

—

20097199

Not containing added sugar

—

200979

Other

Of a Brix value exceeding 67

20097911

Of a value not exceeding € 22 per 100 kg net weight

30 + 18,4 €/100 kg/net(1)

—

20097919

Other

30(1)

—

Of a Brix value exceeding 20 but not exceeding 67

20097930

Of a value exceeding € 18 per 100 kg net weight, containing added sugar

—

Other

20097991

With an added sugar content exceeding 30 % by weight

18 + 19,3 €/100 kg/net

—

20097998

Other

—

Juice of any other single fruit or vegetable

200981

Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea) juice

Of a Brix value exceeding 67

20098111

Of a value not exceeding € 30 per 100 kg net weight

33,6 + 20,6 €/100 kg/net(1)

—

20098119

Other

33,6(1)

—

Of a Brix value not exceeding 67

20098131

Of a value exceeding € 30 per 100 kg net weight, containing added sugar

16,8

—

Other

20098151

With an added sugar content exceeding 30 % by weight

16,8 + 20,6 €/100 kg/net

—

20098159

With an added sugar content not exceeding 30 % by weight

16,8

—

Not containing added sugar

20098195

Juice of fruit of the species Vaccinium macrocarpon

—

20098199

Other

17,6

—

200989

Other

Of a Brix value exceeding 67

Pear juice

20098911

Of a value not exceeding € 22 per 100 kg net weight

33,6 + 20,6 €/100 kg/net(1)

—

20098919

Other

33,6(1)

—

Other

Of a value not exceeding € 30 per 100 kg net weight

20098934

Juices of tropical fruit

21 + 12,9 €/100 kg/net(1)

—

20098935

Other

33,6 + 20,6 €/100 kg/net(1)

—

Other

20098936

Juices of tropical fruit

21(1)

—

20098938

Other

33,6(1)

—

Of a Brix value not exceeding 67

Pear juice

20098950

Of a value exceeding € 18 per 100 kg net weight, containing added sugar

19,2

—

Other

20098961

With an added sugar content exceeding 30 % by weight

19,2 + 20,6 €/100 kg/net

—

20098963

With an added sugar content not exceeding 30 % by weight

19,2

—

20098969

Not containing added sugar

—

Other

Of a value exceeding € 30 per 100 kg net weight, containing added sugar

20098971

Cherry juice

16,8

—

20098973

Juices of tropical fruit

10,5

—

20098979

Other

16,8

—

Other

With an added sugar content exceeding 30 % by weight

20098985

Juices of tropical fruit

10,5 + 12,9 €/100 kg/net

—

20098986

Other

16,8 + 20,6 €/100 kg/net

—

With an added sugar content not exceeding 30 % by weight

20098988

Juices of tropical fruit

10,5

—

20098989

Other

16,8

—

Not containing added sugar

20098996

Cherry juice

17,6

—

20098997

Juices of tropical fruit

—

20098999

Other

17,6

—

200990

Mixtures of juices

Of a Brix value exceeding 67

Mixtures of apple and pear juice

20099011

Of a value not exceeding € 22 per 100 kg net weight

33,6 + 20,6 €/100 kg/net(1)

—

20099019

Other

33,6(1)

—

Other

20099021

Of a value not exceeding € 30 per 100 kg net weight

33,6 + 20,6 €/100 kg/net(1)

—

20099029

Other

33,6(1)

—

Of a Brix value not exceeding 67

Mixtures of apple and pear juice

20099031

Of a value not exceeding € 18 per 100 kg net weight and with an added sugar content exceeding 30 % by weight

20 + 20,6 €/100 kg/net

—

20099039

Other

—

Other

Of a value exceeding € 30 per 100 kg net weight

Mixtures of citrus fruit juices and pineapple juice

20099041

Containing added sugar

15,2

—

20099049

Other

—

Other

20099051

Containing added sugar

16,8

—

20099059

Other

17,6

—

Of a value not exceeding € 30 per 100 kg net weight

Mixtures of citrus fruit juices and pineapple juice

20099071

With an added sugar content exceeding 30 % by weight

15,2 + 20,6 €/100 kg/net

—

20099073

With an added sugar content not exceeding 30 % by weight

15,2

—

20099079

Not containing added sugar

—

Other

With an added sugar content exceeding 30 % by weight

20099092

Mixtures of juices of tropical fruit

10,5 + 12,9 €/100 kg/net

—

20099094

Other

16,8 + 20,6 €/100 kg/net

—

With an added sugar content not exceeding 30 % by weight

20099095

Mixtures of juices of tropical fruit

10,5

—

20099096

Other

16,8

—

Not containing added sugar

20099097

Mixtures of juices of tropical fruit

—

20099098

Other

17,6

—

CHAPTER 21 U.K. MISCELLANEOUS EDIBLE PREPARATIONS

Notes U.K.

1.This chapter does not cover:U.K.

(a)

mixed vegetables of heading 0712;

(b)

roasted coffee substitutes containing coffee in any proportion (heading 0901);

(c)

flavoured tea (heading 0902);

(d)

spices or other products of headings 0904 to 0910;

(e)

food preparations, other than the products described in heading 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);

(f)

yeast put up as a medicament or other products of heading 3003 or 3004; or

(g)

prepared enzymes of heading 3507.

2.Extracts of the substitutes referred to in note 1(b) are to be classified in heading 2101.U.K.

3.For the purposes of heading 2104, the expression ‘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 infant food 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.U.K.

Additional notes U.K.

1.For the purposes of subheadings 2106 10 20 and 2106 90 92, the term ‘starch’ also covers starch breakdown products.U.K.

2.For the purposes of subheading 2106 90 20, ‘compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages’ means those preparations having an alcoholic strength by volume of more than 0,5 % vol.U.K.

3.For the purposes of subheading 2106 90 30, ‘isoglucose’ means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose.U.K.

For the purposes of establishing the duty applicable to products of subheading 2106 90 30, the dry matter content is determined according to Article 42(3) of Regulation (EC) No 951/2006.

4.For the purposes of establishing the duty applicable to products of subheading 2106 90 59, the sucrose content, including other sugars expressed as sucrose, is determined by the method laid down in Article 42(2) of Regulation (EC) No 951/2006.U.K.

CN code

Description

	Conventional rate of duty (%)

Supplementary unit

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, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee

21011100

Extracts, essences and concentrates

—

210112

Preparations with a basis of these extracts, essences or concentrates or with a basis of coffee

21011292

Preparations with a basis of these extracts, essences or concentrates of coffee

11,5

—

21011298

Other

9 + EA(4)

—

210120

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

21012020

Extracts, essences or concentrates

—

Preparations

21012092

With a basis of extracts, essences or concentrates of tea or maté

—

21012098

Other

6,5 + EA(4)

—

210130

Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof

Roasted chicory and other roasted coffee substitutes

21013011

Roasted chicory

11,5

—

21013019

Other

5,1 + 12,7 €/100 kg/net

—

Extracts, essences and concentrates of roasted chicory and other roasted coffee substitutes

21013091

Of roasted chicory

14,1

—

21013099

Other

10,8 + 22,7 €/100 kg/net

—

2102

Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders

210210

Active yeasts

21021010

Culture yeast

10,9

—

Bakers' yeast

21021031

Dried

12 + 49,2 €/100 kg/net(11)

—

21021039

Other

12 + 14,5 €/100 kg/net(11)

—

21021090

Other

14,7

—

210220

Inactive yeasts; other single-cell micro-organisms, dead

Inactive yeasts

21022011

In tablet, cube or similar form, or in immediate packings of a net content not exceeding 1 kg

8,3

—

21022019

Other

5,1

—

21022090

Other

Free

—

21023000

Prepared baking powders

6,1

—

2103

Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard

21031000

Soya sauce

7,7

—

21032000

Tomato ketchup and other tomato sauces

10,2

—

210330

Mustard flour and meal and prepared mustard

21033010

Mustard flour and meal

Free

—

21033090

Prepared mustard

—

210390

Other

21039010

Mango chutney, liquid

Free

—

21039030

Aromatic bitters of an alcoholic strength by volume of 44,2 to 49,2 % vol containing from 1,5 to 6 % by weight of gentian, spices and various ingredients and from 4 to 10 % of sugar, in containers holding 0,5 litre or less

Free

l alc. 100 %

21039090

Other

7,7

—

2104

Soups and broths and preparations therefor; homogenised composite food preparations

21041000

Soups and broths and preparations therefor

11,5

—

21042000

Homogenised composite food preparations

14,1

—

210500

Ice cream and other edible ice, whether or not containing cocoa

21050010

Containing no milkfats or containing less than 3 % by weight of such fats

8,6 + 20,2 €/100 kg/net MAX 19,4 + 9,4 €/100 kg/net

—

Containing by weight of milkfats

21050091

3 % or more but less than 7 %

8 + 38,5 €/100 kg/net MAX 18,1 + 7 €/100 kg/net

—

21050099

7 % or more

7,9 + 54 €/100 kg/net MAX 17,8 + 6,9 €/100 kg/net

—

2106

Food preparations not elsewhere specified or included

210610

Protein concentrates and textured protein substances

21061020

Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch

12,8

—

21061080

Other

EA(4)

—

210690

Other

21069020

Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages

17,3 MIN 1 €/% vol/hl

l alc. 100 %

Flavoured or coloured sugar syrups

21069030

Isoglucose syrups

42,7 €/100 kg/net mas

—

Other

21069051

Lactose syrup

14 €/100 kg/net

—

21069055

Glucose syrup and maltodextrine syrup

20 €/100 kg/net

—

21069059

Other

0,4 €/100 kg/net(10)

—

Other

21069092

Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch

12,8

—

21069098

Other

9 + EA(1) (4)

—

CHAPTER 22 U.K. BEVERAGES, SPIRITS AND VINEGAR

Notes U.K.

1.This chapter does not cover:U.K.

(a)

products of this chapter (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally, heading 2103);

(b)

sea water (heading 2501);

(c)

distilled or conductivity water or water of similar purity (heading 2853);

(d)

acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading 2915);

(e)

medicaments of heading 3003 or 3004; or

(f)

perfumery or toilet preparations (Chapter 33).

2.For the purposes of this chapter and of Chapters 20 and 21, the alcoholic strength by volume shall be determined at a temperature of 20 °C.U.K.

3.For the purposes of heading 2202, the term ‘non-alcoholic beverages’ means beverages of an alcoholic strength by volume not exceeding 0,5 % vol. Alcoholic beverages are classified in headings 2203 to 2206 or heading 2208 as appropriate.U.K.

Subheading note U.K.

1.For the purposes of subheading 2204 10, the expression ‘sparkling wine’ means wine which, when kept at a temperature of 20 °C in closed containers, has an excess pressure of not less than 3 bar.U.K.

Additional notes U.K.

1.Subheading 2202 10 00 covers waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, providing they are for direct consumption as a beverage.U.K.

2.For the purposes of headings 2204 and 2205 and subheading 2206 00 10:U.K.

(a)

‘actual alcoholic strength by volume’ means the number of volumes of pure alcohol contained at a temperature of 20 °C in 100 volumes of the product at that temperature;

(b)

‘potential alcoholic strength by volume’ means the number of volumes of pure alcohol at a temperature of 20 °C capable of being produced by total fermentation of the sugars contained in 100 volumes of the product at that temperature;

(c)

‘total alcoholic strength by volume’ means the sum of the actual and potential alcoholic strengths;

(d)

‘natural alcoholic strength by volume’ means the total alcoholic strength by volume of a product before any enrichment;

(e)

‘% vol’ is the symbol for alcoholic strength by volume.

3.For the purposes of subheading 2204 30 10, ‘grape must in fermentation’ means the product derived from the fermentation of grape must, having an actual alcoholic strength by volume of more than 1 % vol and less than three-fifths of its total alcoholic strength by volume.U.K.

4.For the purposes of subheadings 2204 21 and 2204 29:U.K.

‘total dry extract’ means the content in grams per litre of all the substances in a product which, under given physical conditions, do not volatilise.

The total dry extract must be determined with the densimeter at 20 °C;

(a)

the presence in the products of subheadings 2204 21 11 to 2204 21 98 and 2204 29 11 to 2204 29 98 of the quantities of total dry extract per litre indicated in 1, 2, 3 and 4 below does not affect their classification:

products of an actual alcoholic strength by volume of not more than 13 % vol: 90 g or less of total extract per litre;

products of an actual alcoholic strength by volume of more than 13 % vol but not more than 15 % vol: 130 g or less of total dry extract per litre;

products of an actual alcoholic strength by volume of more than 15 % vol but not more than 18 % vol: 130 g or less of total dry extract per litre;

products of an actual alcoholic strength by volume of more than 18 % vol but not more than 22 % vol: 330 g or less of total dry extract per litre.

Products with a total dry extract exceeding the maximum quantity shown above in each category are to be classified in the next following category, except that if the total dry extract exceeds 330 g/l the products are to be classified in subheadings 2204 21 98 and 2204 29 98;

(b)

the above rules do not apply to products of subheadings 2204 21 23 and 2204 29 11.

5.Subheadings 2204 21 11 to 2204 21 98 and 2204 29 11 to 2204 29 98 shall be taken to include:U.K.

(a)

grape must with fermentation arrested by the addition of alcohol, that is to say, a product:

having an actual alcoholic strength by volume of not less than 12 % vol but less than 15 % vol, and
obtained by the addition to unfermented grape must having a natural alcoholic strength by volume of not less than 8,5 % vol of a product derived from the distillation of wine;

(b)

wine fortified for distillation, that is to say, a product:

having an actual alcoholic strength by volume of not less than 18 % vol but not more than 24 % vol,
obtained exclusively by the addition to wine containing no residual sugar of an unrectified product derived from the distillation of wine and having a maximum actual alcoholic strength by volume of 86 % vol, and
having a maximum volatile acidity of 1,5 g/l, expressed as acetic acid;

(c)

liqueur wine, that is to say, a product:

having a total alcoholic strength by volume of not less than 17,5 % vol and an actual alcoholic strength by volume of not less than 15 % vol but not more than 22 % vol, and
obtained from grape must or wine, which must come from vine varieties approved in the third country of origin for the production of liqueur wine and have a minimum natural alcoholic strength by volume of 12 % vol,
- by freezing, or
- by the addition during or after fermentation:
  - of a product derived from the distillation of wine, or
  - of concentrated grape must or, in the case of certain liqueur wines with a designation of origin or with a geographical indication appearing on the list set out in Regulation (EC) No 607/2009 (OJ L 193, 24.7.2009, p. 60) and for which such practice is traditional, of grape must concentrated by direct heat, which, apart from this operation, corresponds to the definition of concentrated grape must, or
  - of a mixture of these products.

However, certain liqueur wines with a designation of origin or with a geographical indication appearing on the list set out in Regulation (EC) No 607/2009 (OJ L 193, 24.7.2009, p. 60) may be obtained from unfermented fresh grape must which does not need to have a minimum natural alcoholic strength by volume of 12 % vol.

6.For the purposes of subheadings 2204 10, 2204 21 and 2204 29:U.K.

(a)

‘wines with a protected designation of origin (PDO)’ and ‘wines with a protected geographical indication (PGI)’ are wines which comply with the provisions of Articles 118b to 118t of Council Regulation (EC) No 1234/2007 (OJ L 299, 16.11.2007, p. 1) and the provisions adopted in implementation of the aforesaid Regulation and defined in national regulations;

(b)

‘varietal wines’ are wines which comply with the provisions of Article 118z of Council Regulation (EC) No 1234/2007 (OJ L 299, 16.11.2007, p. 1) and the provisions adopted in implementation of the aforesaid Regulation and defined in national regulations;

(c)

‘wines produced in the European Union’ are wines which comply with the provisions of Council Regulation (EC) No 1234/2007 (OJ L 299, 16.11.2007, p. 1) and Article 55 of Commission Regulation (EC) No 607/2009 (OJ L 193, 24.7.2009, p. 60).

7.For the purposes of subheadings 2204 30 92 and 2204 30 96, ‘concentrated grape must’ means grape must for which the figure indicated by a refractometer (used in accordance with the method prescribed in the ‘Compendium of International Methods of Analysis of Wines and Musts’ of the International Organisation of Vine and Wine, as published in the ‘C’ series of the Official Journal) at a temperature of 20 °C is not less than 50,9 %.U.K.

8.Only vermouth and other wine of fresh grapes flavoured with plants or aromatic substances having an actual alcoholic strength by volume of not less than 7 % vol shall be regarded as products of heading 2205.U.K.

9.For the purposes of subheading 2206 00 10, the expression ‘piquette’ means the product obtained by the fermentation of untreated grape marc macerated in water or by the extraction of fermented grape marc with water.U.K.

10.For the purposes of subheadings 2206 00 31 and 2206 00 39, the following are regarded as ‘sparkling’:U.K.

fermented beverages in bottles with ‘mushroom’ stoppers held in place by ties or fastenings,
fermented beverages otherwise put up, with an excess pressure of not less than 1,5 bar, measured at a temperature of 20 °C.

11.For the purposes of subheadings 2209 00 11 and 2209 00 19, the expression ‘wine vinegar’ means vinegar obtained exclusively by acetous fermentation of wine and having a total acidity of not less than 60 g/l, expressed as acetic acid.U.K.

CN code

Description

	Conventional rate of duty (%)

Supplementary unit

2201

Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow

220110

Mineral waters and aerated waters

Natural mineral waters

22011011

Not carbonated

Free

22011019

Other

Free

22011090

Other

Free

22019000

Other

Free

—

2202

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009

22021000

Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured

9,6

220290

Other

22029010

Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404

9,6

Other, containing by weight of fat obtained from the products of headings 0401 to 0404

22029091

Less than 0,2 %

6,4 + 13,7 €/100 kg/net

22029095

0,2 % or more but less than 2 %

5,5 + 12,1 €/100 kg/net

22029099

2 % or more

5,4 + 21,2 €/100 kg/net

220300

Beer made from malt

In containers holding 10 litres or less

22030001

In bottles

Free

22030009

Other

Free

22030010

In containers holding more than 10 litres

Free

2204

Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009

220410

Sparkling wine

With a protected designation of origin (PDO)

22041011

Champagne

32 €/hl

22041091

Asti spumante

32 €/hl

22041093

Other

32 €/hl

22041094

With a protected geographical indication (PGI)

32 €/hl

22041096

Other varietal wines

32 €/hl

22041098

Other

32 €/hl

Other wine; grape must with fermentation prevented or arrested by the addition of alcohol

220421

In containers holding 2 litres or less

Wine, other than that referred to in subheading 2204 10, in bottles with ‘mushroom’ stoppers held in place by ties or fastenings; wine, otherwise put up, with an excess pressure due to carbon dioxide in solution of not less than 1 bar but less than 3 bar, measured at a temperature of 20 °C

22042106

With a protected designation of origin (PDO)

32 €/hl

22042107

With a protected geographical indication (PGI)

32 €/hl

22042108

Other varietal wines

32 €/hl

22042109

Other

32 €/hl

Other

Produced in the European Union

Of an actual alcoholic strength by volume not exceeding 15 % vol

Wine with a protected designation of origin (PDO)

White

22042111

Alsace

(15)

22042112

Bordeaux

(15)

22042113

Bourgogne (Burgundy)

(15)

22042117

Val de Loire (Loire Valley)

(15)

22042118

Mosel

(15)

22042119

Pfalz

(15)

22042122

Rheinhessen

(15)

22042123

Tokaj

(16)

22042124

Lazio (Latium)

(15)

22042126

Toscana (Tuscany)

(15)

22042127

Trentino, Alto Adige and Friuli

(15)

22042128

Veneto

(15)

22042132

Vinho Verde

(15)

22042134

Penedés

(15)

22042136

Rioja

(15)

22042137

Valencia

(15)

22042138

Other

(15)

Other

22042142

Bordeaux

(15)

22042143

Bourgogne (Burgundy)

(15)

22042144

Beaujolais

(15)

22042146

Côtes-du-Rhône

(15)

22042147

Languedoc-Roussillon

(15)

22042148

Val de Loire (Loire Valley)

(15)

22042162

Piemonte (Piedmont)

(15)

22042166

Toscana (Tuscany)

(15)

22042167

Trentino and Alto Adige

(15)

22042168

Veneto

(15)

22042169

Dão, Bairrada and Douro

(15)

22042171

Navarra

(15)

22042174

Penedés

(15)

22042176

Rioja

(15)

22042177

Valdepeñas

(15)

22042178

Other

(15)

Wine with a protected geographical indication (PGI)

22042179

White

(15)

22042180

Other

(15)

Other varietal wines

22042181

White

(15)

22042182

Other

(15)

Other

22042183

White

(15)

22042184

Other

(15)

Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 22 % vol

Wine with a protected designation of origin (PDO) or a protected geographical indication (PGI)

22042185

Madeira and Setubal muscatel

(18)

22042186

Sherry

(18)

22042187

Marsala

(17)

22042188

Samos and Muscat de Lemnos

(17)

22042189

Port

(18)

22042190

Other

(17)

22042191

Other

(17)

22042192

Of an actual alcoholic strength by volume exceeding 22 % vol

1,75 €/% vol/hl

Other

Wine with a protected designation of origin (PDO) or a protected geographical indication (PGI)

22042193

White

(19)

22042194

Other

(19)

Other varietal wines

22042195

White

(19)

22042196

Other

(19)

Other

22042197

White

(19)

22042198

Other

(19)

220429

Other

22042910

32 €/hl

Other

Produced in the European Union

Of an actual alcoholic strength by volume not exceeding 15 % vol

Wine with a protected designation of origin (PDO)

White

22042911

Tokaj

(20)

22042912

Bordeaux

(21)

22042913

Bourgogne (Burgundy)

(21)

22042917

Val de Loire (Loire Valley)

(21)

22042918

Other

(21)

Other

22042942

Bordeaux

(21)

22042943

Bourgogne (Burgundy)

(21)

22042944

Beaujolais

(21)

22042946

Côtes-du-Rhône

(21)

22042947

Languedoc-Roussillon

(21)

22042948

Val de Loire (Loire Valley)

(21)

22042958

Other

(21)

Wine with a protected geographical indication (PGI)

22042979

White

(21)

22042980

Other

(21)

Other varietal wines

22042981

White

(21)

22042982

Other

(21)

Other

22042983

White

(21)

22042984

Other

(21)

Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 22 % vol

Wine with a protected designation of origin (PDO) or a protected geographical indication (PGI)

22042985

Madeira and Setubal muscatel

(23)

22042986

Sherry

(23)

22042987

Marsala

(22)

22042988

Samos and Muscat de Lemnos

(22)

22042989

Port

(23)

22042990

Other

(22)

22042991

Other

(22)

22042992

Of an actual alcoholic strength by volume exceeding 22 % vol

1,75 €/% vol/hl

Other

Wine with a protected designation of origin (PDO) or a protected geographical indication (PGI)

22042993

White

(24)

22042994

Other

(24)

Other varietal wines

22042995

White

(24)

22042996

Other

(24)

Other

22042997

White

(24)

22042998

Other

(24)

220430

Other grape must

22043010

In fermentation or with fermentation arrested otherwise than by the addition of alcohol

Other

Of a density of 1,33 g/cm³ or less at 20 °C and of an actual alcoholic strength by volume not exceeding 1 % vol

22043092

Concentrated

(5)

22043094

Other

(5)

Other

22043096

Concentrated

(5)

22043098

Other

(5)

2205

Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances

220510

In containers holding 2 litres or less

22051010

Of an actual alcoholic strength by volume of 18 % vol or less

10,9 €/hl

22051090

Of an actual alcoholic strength by volume exceeding 18 % vol

0,9 €/% vol/hl + 6,4 €/hl

220590

Other

22059010

Of an actual alcoholic strength by volume of 18 % vol or less

9 €/hl

22059090

Of an actual alcoholic strength by volume exceeding 18 % vol

0,9 €/% vol/hl

220600

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

22060010

Piquette

1,3 €/% vol/hl MIN 7,2 €/hl

Other

Sparkling

22060031

Cider and perry

19,2 €/hl

22060039

Other

19,2 €/hl

Still, in containers holding

2 litres or less

22060051

Cider and perry

7,7 €/hl

22060059

Other

7,7 €/hl

More than 2 litres

22060081

Cider and perry

5,76 €/hl

22060089

Other

5,76 €/hl

2207

Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength

22071000

Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher

19,2 €/hl

22072000

Ethyl alcohol and other spirits, denatured, of any strength

10,2 €/hl

2208

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages

220820

Spirits obtained by distilling grape wine or grape marc

In containers holding 2 litres or less

22082012

Cognac

Free

l alc. 100 %

22082014

Armagnac

Free

l alc. 100 %

22082026

Grappa

Free

l alc. 100 %

22082027

Brandy de Jerez

Free

l alc. 100 %

22082029

Other

Free

l alc. 100 %

In containers holding more than 2 litres

22082040

Raw distillate

Free

l alc. 100 %

Other

22082062

Cognac

Free

l alc. 100 %

22082064

Armagnac

Free

l alc. 100 %

22082086

Grappa

Free

l alc. 100 %

22082087

Brandy de Jerez

Free

l alc. 100 %

22082089

Other

Free

l alc. 100 %

220830

Whiskies

Bourbon whiskey, in containers holding

22083011

2 litres or less

Free

l alc. 100 %

22083019

More than 2 litres

Free

l alc. 100 %

Scotch whisky

22083030

Single malt whisky

Free

l alc. 100 %

Blended malt whisky, in containers holding

22083041

2 litres or less

Free

l alc. 100 %

22083049

More than 2 litres

Free

l alc. 100 %

Single grain whisky and blended grain whisky, in containers holding

22083061

2 litres or less

Free

l alc. 100 %

22083069

More than 2 litres

Free

l alc. 100 %

Other blended whisky, in containers holding

22083071

2 litres or less

Free

l alc. 100 %

22083079

More than 2 litres

Free

l alc. 100 %

Other, in containers holding

22083082

2 litres or less

Free

l alc. 100 %

22083088

More than 2 litres

Free

l alc. 100 %

220840

Rum and other spirits obtained by distilling fermented sugar-cane products

In containers holding 2 litres or less

22084011

Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10 % tolerance)

0,6 €/% vol/hl + 3,2 €/hl

l alc. 100 %

Other

22084031

Of a value exceeding € 7,9 per litre of pure alcohol

Free

l alc. 100 %

22084039

Other

0,6 €/% vol/hl + 3,2 €/hl

l alc. 100 %

In containers holding more than 2 litres

22084051

Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10 % tolerance)

0,6 €/% vol/hl

l alc. 100 %

Other

22084091

Of a value exceeding € 2 per litre of pure alcohol

Free

l alc. 100 %

22084099

Other

0,6 €/% vol/hl

l alc. 100 %

220850

Gin and geneva

Gin, in containers holding

22085011

2 litres or less

Free

l alc. 100 %

22085019

More than 2 litres

Free

l alc. 100 %

Geneva, in containers holding

22085091

2 litres or less

Free

l alc. 100 %

22085099

More than 2 litres

Free

l alc. 100 %

220860

Vodka

Of an alcoholic strength by volume of 45,4 % vol or less in containers holding

22086011

2 litres or less

Free

l alc. 100 %

22086019

More than 2 litres

Free

l alc. 100 %

Of an alcoholic strength by volume of more than 45,4 % vol in containers holding

22086091

2 litres or less

Free

l alc. 100 %

22086099

More than 2 litres

Free

l alc. 100 %

220870

Liqueurs and cordials

22087010

In containers holding 2 litres or less

Free

l alc. 100 %

22087090

In containers holding more than 2 litres

Free

l alc. 100 %

220890

Other

Arrack, in containers holding

22089011

2 litres or less

Free

l alc. 100 %

22089019

More than 2 litres

Free

l alc. 100 %

Plum, pear or cherry spirit (excluding liqueurs), in containers holding

22089033

2 litres or less

Free

l alc. 100 %

22089038

More than 2 litres

Free

l alc. 100 %

Other spirits and other spirituous beverages, in containers holding

2 litres or less

22089041

Ouzo

Free

l alc. 100 %

Other

Spirits (excluding liqueurs)

Distilled from fruit

22089045

Calvados

Free

l alc. 100 %

22089048

Other

Free

l alc. 100 %

Other

22089054

Tequila

Free

l alc. 100 %

22089056

Other

Free

l alc. 100 %

22089069

Other spirituous beverages

Free

l alc. 100 %

More than 2 litres

Spirits (excluding liqueurs)

22089071

Distilled from fruit

Free

l alc. 100 %

22089075

Tequila

Free

l alc. 100 %

22089077

Other

Free

l alc. 100 %

22089078

Other spirituous beverages

Free

l alc. 100 %

Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol, in containers holding

22089091

2 litres or less

1 €/% vol/hl + 6,4 €/hl

l alc. 100 %

22089099

More than 2 litres

1 €/% vol/hl

l alc. 100 %

220900

Vinegar and substitutes for vinegar obtained from acetic acid

Wine vinegar, in containers holding

22090011

2 litres or less

6,4 €/hl

22090019

More than 2 litres

4,8 €/hl

Other, in containers holding

22090091

2 litres or less

5,12 €/hl

22090099

More than 2 litres

3,84 €/hl

CHAPTER 23 U.K. RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER

Note U.K.

1.Heading 2309 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing.U.K.

Subheading note U.K.

1.For the purposes of subheading 2306 41, the expression ‘low erucic acid rape or colza seeds’ means seeds as defined in subheading note 1 to Chapter 12.U.K.

Additional notes U.K.

1.Subheadings 2303 10 11 and 2303 10 19 include only residues from the manufacture of starch from maize and do not cover blends of such residues with products derived from other plants or products derived from maize otherwise than in the course of the production of starch by the wet process.U.K.

Their starch content may not exceed 28 % by weight on the dry product, in accordance with the method contained in Annex III, part L, to Commission Regulation (EC) No 152/2009, and their fat content cannot exceed 4,5 % by weight on the dry product, determined in accordance with the method contained in Annex III, part H, to Commission Regulation (EC) No 152/2009.

2.Subheading 2306 90 05 includes only residues from the extraction of oil of germs of maize and containing the following ingredients in the quantities specified, calculated by weight on the dry product:U.K.

(a)

products of an oil content of less than 3 %:

starch content: less than 45 %,
protein content (nitrogen content × 6,25): not less than 11,5 %;

(b)

products of an oil content of not less than 3 % and not more than 8 %:

starch content: less than 45 %,
protein content (nitrogen content × 6,25): not less than 13 %.

Moreover, such residues shall not contain ingredients which are not obtained from maize grains.

For the determination of the starch and protein content, the methods set out in Commission Regulation (EC) No 152/2009, Annex III, parts L and C, are to be applied.

For the determination of the oil and moisture content, the methods set out in Commission Regulation (EC) No 152/2009, Annex III, parts H and A, respectively, are to be applied.

Products containing components from parts of maize grains which have been added after processing and have not been subjected to the oil extraction process are excluded.

3.For the purposes of subheadings 2307 00 11, 2307 00 19, 2308 00 11 and 2308 00 19, the following expressions shall have the meanings hereby assigned to them:U.K.

‘actual alcoholic strength by mass’: the number of kilograms of pure alcohol contained in 100 kg of the product,
‘potential alcoholic strength by mass’: the number of kilograms of pure alcohol capable of being produced by total fermentation of the sugars contained in 100 kg of the product,
‘total alcoholic strength by mass’: the sum of the actual and potential alcoholic strengths by mass,
‘% mas’: the symbol for alcoholic strength by mass.

4.For the purposes of subheadings 2309 10 11 to 2309 10 70 and 2309 90 31 to 2309 90 70, the expression ‘milk products’ means the products of headings 0401, 0402, 0404, 0405 and 0406 and of subheadings 0403 10 11 to 0403 10 39, 0403 90 11 to 0403 90 69, 1702 11 00, 1702 19 00 and 2106 90 51.U.K.

5.Subheading 2309 90 20 includes only residues from the manufacture of starch from maize, and does not cover blends of such residues with products derived from other plants or products derived from maize otherwise than in the course of the production of starch by the wet process, containing:U.K.

screenings from maize used in the wet process in a proportion not exceeding 15 % by weight, and/or
residues of maize steep-water, from the wet process, including residues of steep-water used for the manufacture of alcohol or of other starch derived products.

These products may also contain residues from the extraction of maize germ oil by the wet milling process.

Their starch content may not exceed 28 % by weight on the dry product in accordance with the method contained in Annex III, part L, to Commission Regulation (EC) No 152/2009, their fat content may not exceed 4,5 % by weight on the dry product determined in accordance with the method contained in Annex III, part H, to Commission Regulation (EC) No 152/2009, and their protein content may not exceed 40 % on the dry product determined in accordance with the method contained in Annex III, part C, to Commission Regulation (EC) No 152/2009.

CN code

Description

	Conventional rate of duty (%)

Supplementary unit

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

23011000

Flours, meals and pellets, of meat or meat offal; greaves

Free

—

23012000

Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates

Free

—

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

230210

Of maize (corn)

23021010

With a starch content not exceeding 35 % by weight

44 €/t

—

23021090

Other

89 €/t

—

230230

Of wheat

23023010

Of which the starch content does not exceed 28 % by weight, and of which the proportion that passes through a sieve with an aperture of 0,2 mm does not exceed 10 % by weight or alternatively the proportion that passes through the sieve has an ash content, calculated on the dry product, equal to or more than 1,5 % by weight

44 €/t(1)

—

23023090

Other

89 €/t(1)

—

230240

Of other cereals

Of rice

23024002

With a starch content not exceeding 35 % by weight

44 €/t

—

23024008

Other

89 €/t

—

Other

23024010

44 €/t(1)

—

23024090

Other

89 €/t(1)

—

23025000

Of leguminous plants

5,1

—

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

230310

Residues of starch manufacture and similar residues

Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product

23031011

Exceeding 40 % by weight

320 €/t(1)

—

23031019

Not exceeding 40 % by weight

Free

—

23031090

Other

Free

—

230320

Beet-pulp, bagasse and other waste of sugar manufacture

23032010

Beet-pulp

Free

—

23032090

Other

Free

—

23033000

Brewing or distilling dregs and waste

Free

—

23040000

Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil

Free

—

23050000

Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of groundnut oil

Free

—

2306

Oilcake 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

23061000

Of cotton seeds

Free

—

23062000

Of linseed

Free

—

23063000

Of sunflower seeds

Free

—

Of rape or colza seeds

23064100

Of low erucic acid rape or colza seeds

Free

—

23064900

Other

Free

—

23065000

Of coconut or copra

Free

—

23066000

Of palm nuts or kernels

Free

—

230690

Other

23069005

Of maize (corn) germ

Free

—

Other

Oilcake and other residues resulting from the extraction of olive oil

23069011

Containing 3 % or less by weight of olive oil

Free

—

23069019

Containing more than 3 % by weight of olive oil

48 €/t

—

23069090

Other

Free

—

230700

Wine lees; argol

Wine lees

23070011

Having a total alcoholic strength by mass not exceeding 7,9 % mas and a dry matter content not less than 25 % by weight

Free

—

23070019

Other

1,62 €/kg/tot. alc.

—

23070090

Argol

Free

—

230800

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

Grape marc

23080011

Having a total alcoholic strength by mass not exceeding 4,3 % mas and a dry matter content not less than 40 % by weight

Free

—

23080019

Other

1,62 €/kg/tot. alc.

—

23080040

Acorns and horse-chestnuts; pomace or marc of fruit, other than grapes

Free

—

23080090

Other

1,6

—

2309

Preparations of a kind used in animal feeding

230910

Dog or cat food, put up for retail sale

Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products

Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup

Containing no starch or containing 10 % or less by weight of starch

23091011

Containing no milk products or containing less than 10 % by weight of such products

Free

—

23091013

Containing not less than 10 % but less than 50 % by weight of milk products

498 €/t(1)

—

23091015

Containing not less than 50 % but less than 75 % by weight of milk products

730 €/t(1)

—

23091019

Containing not less than 75 % by weight of milk products

948 €/t(1)

—

Containing more than 10 % but not more than 30 % by weight of starch

23091031

Containing no milk products or containing less than 10 % by weight of such products

Free

—

23091033

Containing not less than 10 % but less than 50 % by weight of milk products

530 €/t(1)

—

23091039

Containing not less than 50 % by weight of milk products

888 €/t(1)

—

Containing more than 30 % by weight of starch

23091051

Containing no milk products or containing less than 10 % by weight of such products

102 €/t(1)

—

23091053

Containing not less than 10 % but less than 50 % by weight of milk products

577 €/t(1)

—

23091059

Containing not less than 50 % by weight of milk products

730 €/t(1)

—

23091070

Containing no starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing milk products

948 €/t(1)

—

23091090

Other

9,6

—

230990

Other

23099010

Fish or marine mammal solubles

3,8

—

23099020

Products referred to in additional note 5 to this chapter

Free

—

Other, including premixes

Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products

Containing starch, glucose, glucose syrup, maltodextrine or maltodextrin syrup

Containing no starch or containing 10 % or less by weight of starch

23099031

Containing no milk products or containing less than 10 % by weight of such products

23 €/t(1)

—

23099033

Containing not less than 10 % but less than 50 % by weight of milk products

498 €/t

—

23099035

Containing not less than 50 % but less than 75 % by weight of milk products

730 €/t

—

23099039

Containing not less than 75 % by weight of milk products

948 €/t

—

Containing more than 10 % but not more than 30 % by weight of starch

23099041

Containing no milk products or containing less than 10 % by weight of such products

55 €/t(1)

—

23099043

Containing not less than 10 % but less than 50 % by weight of milk products

530 €/t

—

23099049

Containing not less than 50 % by weight of milk products

888 €/t

—

Containing more than 30 % by weight of starch

23099051

Containing no milk products or containing less than 10 % by weight of such products

102 €/t(1)

—

23099053

Containing not less than 10 % but less than 50 % by weight of milk products

577 €/t

—

23099059

Containing not less than 50 % by weight of milk products

730 €/t

—

23099070

Containing no starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing milk products

948 €/t

—

Other

23099091

Beet-pulp with added molasses

—

23099096

Other

9,6

—

CHAPTER 24 U.K. TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

Note U.K.

1.This chapter does not cover medicinal cigarettes (Chapter 30).U.K.

Subheading note U.K.

1.For the purposes of subheading 2403 11, the expression ‘water-pipe tobacco’ means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this subheading.U.K.

CN code

Description

	Conventional rate of duty (%)

Supplementary unit

2401

Unmanufactured tobacco; tobacco refuse

240110

Tobacco, not stemmed/stripped

24011035

Light air-cured tobacco

11,2 MIN 22 € MAX 56 €/100 kg/net(12)

—

24011060

Sun-cured oriental type tobacco

11,2 MIN 22 € MAX 56 €/100 kg/net

—

24011070

Dark air-cured tobacco

11,2 MIN 22 € MAX 56 €/100 kg/net

—

24011085

Flue-cured tobacco

11,2 MIN 22 € MAX 56 €/100 kg/net(13)

—

24011095

Other

10 MIN 22 € MAX 56 €/100 kg/net(14)

—

240120

Tobacco, partly or wholly stemmed/stripped

24012035

Light air-cured tobacco

11,2 MIN 22 € MAX 56 €/100 kg/net(12)

—

24012060

Sun-cured oriental type tobacco

11,2 MIN 22 € MAX 56 €/100 kg/net

—

24012070

Dark air-cured tobacco

11,2 MIN 22 € MAX 56 €/100 kg/net

—

24012085

Flue-cured tobacco

11,2 MIN 22 € MAX 56 €/100 kg/net(13)

—

24012095

Other

11,2 MIN 22 € MAX 56 €/100 kg/net(14)

—

24013000

Tobacco refuse

11,2 MIN 22 € MAX 56 €/100 kg/net

—

2402

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes

24021000

Cigars, cheroots and cigarillos, containing tobacco

1 000 p/st

240220

Cigarettes containing tobacco

24022010

Containing cloves

1 000 p/st

24022090

Other

57,6

1 000 p/st

24029000

Other

57,6

—

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

24031100

Water-pipe tobacco specified in subheading note 1 to this chapter

74,9

—

240319

Other

24031910

In immediate packings of a net content not exceeding 500 g

74,9

—

24031990

Other

74,9

—

Other

24039100

‘Homogenised’ or ‘reconstituted’ tobacco

16,6

—

240399

Other

24039910

Chewing tobacco and snuff

41,6

—

24039990

Other

16,6

—

(1)

WTO tariff quota: see Annex 7.

(2)

Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Articles 291 to 300 of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 1)).

(3)

Of 4,5 kg or more but less than 5 kg: Autonomous rate of duty: 17.

(4)

See Annex 1.

(5)

See Annex 2.

(6)

The specific amount is charged, as an autonomous measure, on the net drained weight.

(7)

For the purposes of determining the percentage weight of poultry meat, the weight of any bones is to be disregarded.

(8)

The duty applicable to sausages imported in containers which also contain preservative liquid is collected on the net weight, after deduction of the weight of the liquid.

(9)

This rate applies to raw sugar with a yield of 92 %.

(10)

Per 1 % of sucrose by weight, including other sugars expressed as sucrose (see additional note 4 (CN)).

(11)

The collection of the specific duty is suspended, on an autonomous basis, for an indefinite period.

(12)

Favourable tariff treatment for ‘light air-cured Burley type (including Burley hybrids)’ and ‘light air-cured Maryland type’ tobaccos: 18,4 MIN 22 € MAX 24 €/100 kg/net. This favourable tariff treatment is subject to compliance with the formalities and conditions laid down in section II, paragraph F, of the preliminary provisions.

(13)

Favourable tariff treatment for ‘flue-cured Virginia type’ tobacco: 18,4 MIN 22 € MAX 24 €/100 kg/net. This favourable tariff treatment is subject to compliance with the formalities and conditions laid down in section II, paragraph F, of the preliminary provisions.

(14)

Favourable tariff treatment for ‘fire-cured tobacco’: 18,4 MIN 22 € MAX 24 €/100 kg/net. This favourable tariff treatment is subject to compliance with the formalities and conditions laid down in section II, paragraph F, of the preliminary provisions.

(15)

Of an actual alcoholic strength by volume not exceeding 13 % vol: 13,1 €/hl.

Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol: 15,4 €/hl.

(16)

Of an actual alcoholic strength by volume not exceeding 13 % vol: 14,8 €/hl.

Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol: 15,8 €/hl.

(17)

Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol: 18,6 €/hl.

Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol: 20,9 €/hl.

(18)

Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol: 14,8 €/hl.

Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol: 15,8 €/hl.

(19)

Of an actual alcoholic strength by volume not exceeding 13 % vol: 13,1 €/hl.

Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol: 15,4 €/hl.

Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol: 18,6 €/hl.

Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol: 20,9 €/hl.

Of an actual alcoholic strength by volume exceeding 22 % vol: 1,75 €/% vol/hl.

(20)

Of an actual alcoholic strength by volume not exceeding 13 % vol: 13,1 €/hl.

Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol: 14,2 €/hl.

(21)

Of an actual alcoholic strength by volume not exceeding 13 % vol: 9,9 €/hl.

Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol: 12,1 €/hl.

(22)

Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol: 15,4 €/hl.

Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol: 20,9 €/hl.

(23)

Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol: 12,1 €/hl.

Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol: 13,1 €/hl.

(24)

Of an actual alcoholic strength by volume not exceeding 13 % vol: 9,9 €/hl.

Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol: 12,1 €/hl.

Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol: 15,4 €/hl.

Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol: 20,9 €/hl.

Of an actual alcoholic strength by volume exceeding 22 % vol: 1,75 €/% vol/hl.

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Changes over time for: Division SECTION IV

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Changes to Legislation

SECTION IV U.K. PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

Note U.K.

1.In this section, the term ‘pellets’ means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight.U.K.

CHAPTER 16 U.K. PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES

Notes U.K.

1.This chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3 or heading 0504.U.K.

Subheading notes U.K.

2.The fish, crustaceans, molluscs and other aquatic invertebrates specified in the subheadings of heading 1604 or 1605 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.U.K.

Additional notes U.K.

CHAPTER 17 U.K. SUGARS AND SUGAR CONFECTIONERY

Note U.K.

1.This chapter does not cover:U.K.

Subheading notes U.K.

1.For the purposes of subheadings 1701 12, 1701 13 and 1701 14, ‘raw sugar’ means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99,5°.U.K.

Additional notes U.K.

2.The duty applicable to raw sugar of subheadings 1701 12 10, 1701 13 10 and 1701 14 10 whose yield established according to part B(III) of Annex IV to Council Regulation (EC) No 1234/2007 differs from 92 % is fixed in the following manner:U.K.

3.For the purposes of subheading 1701 99 10, ‘white sugar’ means sugar, not flavoured or coloured or containing any other added substances, containing, in the dry state, 99,5 % or more by weight of sucrose, determined by the polarimetric method.U.K.

5.For the purposes of subheadings 1702 30 10, 1702 40 10, 1702 60 10 and 1702 90 30, ‘isoglucose’ means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose.U.K.

6.‘Inulin syrup’ means:U.K.

7.When imported in the form of an assortment, goods of subheading 1704 90 are subject to an agricultural component (EA) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.U.K.

CHAPTER 18 U.K. COCOA AND COCOA PREPARATIONS

Notes U.K.

1.This chapter does not cover the preparations of heading 0403, 1901, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.U.K.

2.Heading 1806 includes sugar confectionery containing cocoa and, subject to note 1 to this chapter, other food preparations containing cocoa.U.K.

Additional notes U.K.

1.When imported in the form of an assortment, goods of subheadings 1806 20, 1806 31, 1806 32 and 1806 90 are subject to an agricultural component (EA) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.U.K.

2.Subheadings 1806 90 11 and 1806 90 19 do not cover chocolates made entirely of one type of chocolate.U.K.

CHAPTER 19 U.K. PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS

Notes U.K.

1.This chapter does not cover:U.K.

2.For the purposes of heading 1901:U.K.

3.Heading 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 heading 1806 (heading 1806).U.K.

4.For the purposes of heading 1904, the expression ‘otherwise prepared’ means prepared or processed to an extent beyond that provided for in the headings of or notes to Chapter 10 or 11.U.K.

Additional notes U.K.

1.Goods of subheadings 1905 31, 1905 32, 1905 40 and 1905 90, presented in the form of an assortment, are subject to an agricultural component (EA) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.U.K.

2.The expression ‘sweet biscuits’ in subheading 1905 31 applies only to products having a water content of not more than 12 % by weight and a fat content of not more than 35 % by weight (fillings and coatings are not to be taken into consideration in determining these contents).U.K.

3.Subheading 1905 90 20 covers only dry and brittle products.U.K.

CHAPTER 20 U.K. PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS

Notes U.K.

1.This chapter does not cover:U.K.

2.Headings 2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading 1704) or chocolate confectionery (heading 1806).U.K.

3.Headings 2001, 2004 and 2005 cover, as the case may be, only those products of Chapter 7 or of heading 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).U.K.

4.Tomato juice, the dry weight content of which is 7 % or more, is to be classified in heading 2002.U.K.

5.For the purposes of heading 2007, the expression ‘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.U.K.

6.For the purposes of heading 2009, the expression ‘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.U.K.

Subheading notes U.K.

Additional notes U.K.

2.

3.The products of subheadings 2008 20 to 2008 80, 2008 93, 2008 97 and 2008 99 are to be considered as containing added sugar when the ‘sugar content’ thereof exceeds by weight the percentages given hereunder, according to the kind of fruit or edible part of plant concerned:U.K.

5.The following is to be applied to the products as they are presented:U.K.

6.For the purposes of subheadings 2009 69 51 and 2009 69 71, ‘concentrated grape juice (including grape must)’ means grape juice (including grape must) for which the figure indicated by a refractometer at a temperature of 20 °C is not less than 50,9 %.U.K.

CHAPTER 21 U.K. MISCELLANEOUS EDIBLE PREPARATIONS

Notes U.K.

1.This chapter does not cover:U.K.