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 16

Preparations of meat, offish, of crustaceans, molluscs or other aquatic invertebrates, or of insects

NOTES :

1. This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, as well as insects, prepared or preserved by the processes specified in Chapter 2 or 3, Note 6 to Chapter 4 or in heading 0504.

2. Food preparations fall in this Chapter provided that they contain more than 20% by weight of sausage, meat, meat offal, blood, insects, fish, 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.

SUB-HEADING NOTES :

1. For the purposes of sub-heading 1602 10, the expression " homogenised preparations" means preparations of meat, meat offal, blood or insects, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of 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 or insects. This sub-heading takes precedence over all other sub-headings of heading 1602.

2. The fish, crustaceans molluscs and other aquatic invertebrates specified in the sub-headings 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.

Tariff Item	Description of goods	Unit	Rate of duty
Tariff Item	Description of goods	Unit	Standard	Preferential Areas
(1)	(2)	(3)	(4)	(5)
1601 00 00	sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products	kg.	100%	-
1602	OTHER PREPARED OR PRESERVED MEAT, MEAT OFFAL, BLOOD OR INSECTS
1602 10 00	- Homogenised preparations	kg.	30%	-
1602 20 00	- Of liver of any animal	kg.	30%	-
	- Of poultry of heading 0105 :
1602 31 00	-- Of turkeys	kg.	30%	-
1602 32 00	-- Of fowls of the species Gallus domesticus	kg.	100%	-
1602 39 00	-- Other	kg.	30%	-
	- Of swine :
1602 41 00	-- Hams and cuts thereof	kg.	30%	-
1602 42 00	-- Shoulders and cuts thereof	kg.	30%	-
1602 49 00	-- Other, including mixtures	kg.	30%	-
1602 50 00	- Of bovine animals	kg.	30%	-
1602 90 00	- Other, including preparations of blood of any animal	kg.	30%	-
1603	EXTRACTS AND JUICES OF MEAT, FISH OR CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES
1603 00	- Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates :
1603 00 10	--- Extracts and juices of meat	kg.	30%	-
1603 00 20	--- Extracts of fish	kg.	30%	-
1603 00 90	--- Other	kg.	30%	-
1604	PREPARED OR PRESERVED FISH; CAVIAR AND CAVIAR SUBSTITUTES PREPARED FROM FISH EGGS
	- Fish, whole or in pieces, but not minced :
1604 11 00	-- Salmon	kg.	30%	-
1604 12	-- Herrings :
1604 12 10	--- Pickled	kg.	30%	-
1604 12 90	--- Other	kg.	30%	-
1604 13	-- Sardines, sardinella and brisling or sprats:
1604 13 10	--- Sardines, sardinella and brisling	kg.	30%	-
1604 13 20	--- Sprats	kg.	30%	-
1604 14	-- Tunas, skipjack tuna and bonito (Sarda spp.)
1604 14 10	--- Tunas	kg.	30%	-
1604 14 90	--- Other	kg.	30%	-
1604 15 00	-- Mackerel	kg.	30%	-
1604 16 00	-- Anchovies	kg.	30%	-
1604 17 00	-- Eels	kg.	30%	-
1604 18 00	-- Shark fins	kg.	30%	-
1604 19 00	-- Other	kg.	30%	-
1604 20 00	- Other prepared or preserved fish	kg.	30%	-
	- Caviar and caviar substitutes :
1604 31 00	-- Caviar	kg.	30%	-
1604 32 00	-- Caviar substitutes	kg.	30%	-
1605	CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES, PREPARED OR PRESERVED
1605 10 00	- Crab	kg.	30%	-
	- Shrimps and prawns :
1605 21 00	-- Not in airtight container	kg.	30%	-
1605 29 00	-- Other	kg.	30%	-
1605 30 00	- Lobster	kg.	30%	-
1605 40 00	- Other crustaceans	kg.	30%	-
	- Molluscs:
1605 51 00	-- Oysters	kg.	30%	-
1605 52 00	-- Scallops, including queen scallops	kg.	30%	-
1605 53 00	-- Mussels	kg.	30%	-
1605 54 00	-- Cuttle fish and squid	kg.	30%	-
1605 55 00	-- Octopus	kg.	30%	-
1605 56 00	-- Clams, cockles and arkshells	kg.	30%	-
1605 57 00	-- Abalone	kg.	30%	-
1605 58 00	-- Snails, other than sea snails	kg.	30%	-
1605 59 00	-- Other	kg.	30%	-
	- Other aquatic invertebrates :
1605 61 00	-- Sea cucumbers	kg.	30%	-
1605 62 00	-- Sea urchins	kg.	30%	-
1605 63 00	-- Jellyfish	kg.	30%	-
1605 69 00	-- Other	kg.	30%	-