Regulation 18(4)
| Heading | Description of materials | Group 1 | Group 2 |
| 0207 | Meat and edible meat offal, of the poultry of heading 0105, fresh, chilled or frozen | X | |
| ex 0210 | Meat and edible meat offal of poultry, salted, in brine, dried or smoked | X | |
| ex 0407 | Eggs in shell of poultry, other than for hatching | X | |
| ex 0408 | Eggs, not in shell, and egg yolks, other than unfit for human consumption | X | |
| 0709 51 ex 0710 80 0710 40 00 0711 51 0712 31 | Mushrooms, fresh or chilled, frozen, provisionally preserved, dried Sweetcorn (uncooked or cooked by steaming or boiling in water) frozen | X | X |
| 1006 | Rice | X | X |
| ex 1102 90 ex 1103 19 ex 1103 20 ex 1104 19 ex 1108 19 | Flours, groats, meal, pellets, rolled or flaked grains, starch of rice | X | X |
| 1701 and 1702 | Cane or beet sugar and chemically pure sucrose, and other sugars, sugar syrups, artificial honey and caramel | X | X |
| 1704 90 | Sugar confectionery, not containing cocoa, other than chewing gum | X | X |
| ex 1806 10 | Cocoa powder, containing 65 % or more by weight of sucrose/isoglucose | X | X |
| 1806 20 | 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 | X | X |
| 1901 90 91 1901 90 99 | Other food preparations than preparations for infant use, put up for retail sale, than mixes and doughs for the preparation of bakers’ wares of heading 1905 and than malt extract | X | X |
| 2001 90 30 | Sweetcorn (Zea mays var. saccharata), prepared or preserved by vinegar or acetic acid | X | X |
| 2003 10 | Mushrooms of the genus Agaricus, prepared or preserved otherwise than by vinegar or acetic acid | X | X |
| 2005 80 00 | Sweetcorn (Zea mays var. saccharata), prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 | X | X |
| ex 2101 12 | Preparations with a basis of coffee | X | X |
| ex 2101 20 | Preparations with a basis of tea or mate | X | X |
| 2106 90 92 2106 90 98 | Food preparations not elsewhere specified, other than protein concentrates and textured protein substances, compound alcoholic preparations (except those based on odoriferous substances) of a kind used for the manufacture of beverages, and flavoured or coloured sugar syrups | X | X |
| 2207 10 00 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher | X | |
| ex 2208 90 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol, other than arrack, plum, pear or cherry spirit and other spirits and spirituous beverages | X | |
| 2905 43 00 | Mannitol | X | X |
| 2905 44 | D-glucitol (sorbitol) | X | X |
| 3302 10 29 | Preparations of a kind used in the drink industries containing all flavouring agents characterising a beverage, other than of an actual alcoholic strength by volume exceeding 0.5 %, containing, by weight, more than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch | X | X |
| 3505 10 | Dextrins and other modified starches | X | X |