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THE CUSTOMS TARIFF ACT, 1975 (SCHEDULE)
SECTION IV. PREPARED FOOD STUFFS, BEVERAGES, SPIRITS AND VINEGAR, TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

THE FIRST SCHEDULE TO THE CUSTOMS TARIFF ACT, 1975

SECTION IV

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY

NOTE :

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.

CHAPTER 19

Preparations of cereals, flour, starch or milk; pastrycooks' products

NOTES :

1. This Chapter does not cover :

(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, insects, 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:

2. For the purposes of heading 1901:

(a) the term "groats" means cereal groats of Chapter 11;

(b) the terms "flour" and "meal" means :

(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).

4. For the purposes of heading 1904, the expression " prepared" means prepared or processed to an extent beyond that provided for in the headings of, or Notes to, Chapter 10 or 11.

Tariff Item

Description of goods Unit Rate of duty
Standard Preferential Areas
(1) (2) (3) (4) (5)
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

     
1901 10 - Preparations suitable for infant or young children, put up for retail sale:      
1901 10 10 --- Malted milk (including powder) kg. 50% -
1901 10 90 --- Other kg. 50% -
1901 20 00 - Mixes and doughs for the preparation of bakers' wares of heading 1905 kg. 30% -
1901 90 - Other :      
1901 90 10 --- Malt extract kg. 30% -
1901 90 90 --- Other kg. 30% -
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 :      
1902 11 00 -- Containing eggs kg. 30% -
1902 19 00 -- Other kg. 30% -
1902 20 - Stuffed pasta, whether or not cooked or otherwise prepared:      
1902 20 10 --- Cooked kg. 30% -
1902 20 90 --- Other kg. 30% -
1902 30 - Other Pasta :      
1902 30 10 --- Dried kg. 30% -
1902 30 90 --- Other kg. 30% -
1902 40 - Couscous :      
1902 40 10 --- Unprepared kg. 30% -
1902 40 90 --- Other kg. 30% -
1903 00 00 TAPIOCA AND SUBSTITUTES THEREFOR PREPARED FROM STARCH, IN THE FORM OF FLAKES, GRAINS, PEARLS, SIFTINGS OR IN SIMILAR FORMS kg. 50% -
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      
1904 10 - Prepared foods obtained by the swelling or roasting of cereals or cereal products:      
1904 10 10 --- Corn flakes kg. 30% -
1904 10 20 --- Paws, Mudi and the like kg. 30% -
1904 10 30 --- Bulgur wheat kg. 30% -
1904 10 90 --- Other kg. 30% -
1904 20 - Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals      
1904 20 10 --- With millet content 15% or more by weight kg. 30% -
1904 20 90 --- Other kg. 30% -
1904 30 00 - Bulgur wheat kg. 30% -
1904 90 00 - Other kg. 30% -
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      
1905 10 00 - Crispbread kg. 30% -
1905 20 00 - Gingerbread and the like   kg.   30% -
  Sweet biscuits; waffles and wafers:      
1905 31 00 -- Sweet biscuits kg. 30% -
1905 32 -- Waffles and wafers :      
  --- Communion wafers :      
1905 32 11 ---- Coated with chocolate or containing chocolate kg. 30% -
1905 32 19 ---- Other kg. 30% -
1905 32 90 --- Other kg. 30% -
1905 40 00 - Rusks, toasted bread and similar toasted products kg. 30% -
1905 90 - Other :      
1905 90 10 --- Pastries and cakes kg. 30% -
1905 90 20 --- Biscuits not elsewhere specified or included kg. 30% -
1905 90 30 --- Extruded or expanded products, savoury or salted kg. 30% -
1905 90 40 --- Papad kg. 30% -
1905 90 90 --- Other kg. 30% -