SECTION 04

SECTION IV

NOTE
1.  In this Section the term "pellets" means products which have been agglomerated either directly by compression or
by the adddition of a binder in a proportion not exceeding 3% by weight.

CHAPTER 16

 NOTES

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

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 No 19.02 or to the preparations of heading No. 21.03 or 21.04.

SUBHEADING NOTES
1.  For the puposes of subheading No. 16.02.10, 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 No 16.02.

2.  The fish and crustaceans specified in the subheadings of heading No. 16.04 or 16.05 under their common names
only, are of the same species as those mentioned in Chapter 3 under the same name.

HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

16.01

Sausages and similar products; food preparations based on these
products

1601.0010.00

.

35

7.5

1601.0090.00

.01 not elsewhere specified.

35

7.5

16.02

Other prepared or preserved meat, meat offal or blood

1602.1000.00

.

20

7.5

1602.2000.00

Prepared or preserved liver of any animal

35

7.5

1602.3100.00

Prepared or preserved meat of turkeys

35

7.5

1602.3200.00

Prepared or preserved meat of fowls of the species Gallus domesticus

35

7.5

1602.3900.00

Other prepared or preserved meat, meat offal or blood not elsewhere
specified

35

7.5

1602.4100.00

Prepared or preserved Hams and cuts thereof of swine

35

7.5

1602.4200.00

Prepared or preserved Shoulders and cuts thereof of swine

35

7.5

1602.4900.00

.

35

7.5

1602.5010.00

Canned beef (corned beef)

35

7.5

1602.5090.00

.

35

7.5

1602.9000.00

.

35

7.5

16.03

Extracts and juices of meat, fish and aquatic invertebrates

1603.0000.00

.

20

7.5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

16.04

Prepared or preserved fish; caviar and caviar substitutes

1604.1100.00

.

20

7.5

1604.1200.00

.

20

7.5

1604.1310.00

prepared or preserved, Sardines, in 1/4 club cans of a height of 30 mm or
less:

20

7.5

1604.1390.00

.

20

7.5

1604.1400.00

.)

20

7.5

1604.1500.00

prepare or preserved Mackerel

20

7.5

1604.1600.00

prepare or preserved Anchovies

20

7.5

1604.1700.00

prepare or preserved Eels

20

7.5

1604.1800.00

Shark fins

20

7.5

1604.1900.00

Other prepared or preserved fish whole or in pieces not specified in this
subheading

20

7.5

1604.2000.00

Other prepared or preserved fish not specified in this heading

20

7.5

1604.3100.00

prepare or preserved Caviar

20

7.5

1604.3200.00

prepare or preserved Caviar substitutes

20

7.5

16.05

Crustaceans... and other aquatic invertebrates, prepared or preserved

1605.1000.00

prepare or preserved Crab

20

7.5

1605.2100.00

prepare or preserved Shrimps and prawns not in airtight container

20

7.5

1605.2900.00

prepare or preserved Shrimps and prawns in airtight container

20

7.5

1605.3000.00

prepare or preserved Lobster

20

7.5

1605.4000.00

.05.

20

7.5

1605.5100.00

prepare or preserved Oysters

20

7.5

1605.5200.00

prepare or preserved Scallops, including queen scallops

20

7.5

1605.5300.00

prepare or preserved Mussels

20

7.5

1605.5400.00

prepare or preserved Cuttle fish and squid

20

7.5

1605.5500.00

prepare or preserved Octopus

20

7.5

1605.5600.00

prepare or preserved Clams, cockles and arkshells

20

7.5

1605.5700.00

prepare or preserved Abalone

20

7.5

1605.5800.00

prepare or preserved Snails, other than sea snails

20

7.5

1605.5900.00

.05.

20

7.5

1605.6100.00

prepare or preserved Sea cucumbers

20

7.5

1605.6200.00

prepare or preserved Sea urchins

20

7.5

1605.6300.00

prepare or preserved Jellyfish

20

7.5

1605.6900.00

.

20

7.5