Section IV

PREPARED FOODSTUFFS;BEVERAGES, SPIRITS AND VINEGAR;TOBACCO AND MANUFACTURED TOBACCO

SUBSTITUTES

Note.

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.

Chapter 16

Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates

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 Chapter 2 or 3 or heading 05.04.

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 19.02 or to the preparations of heading 21.03 or 21.04.

Page 1 of 5

Subheading Notes.

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 food suitable for infants or young children 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 16.02.

2.The fish, crustaceans, molluscs and other aquatic invertebrates specified in the subheadings of heading 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

TSN

Commodity Description

SU

ID

VAT

LVY

EXC

EXC ST

EXC AD VAL

16.01

 

Sausages

and

similar

 

 

 

 

 

 

 

 

 

products, of meat, meat

 

 

 

 

 

 

 

 

 

offal

or

blood;

food

 

 

 

 

 

 

 

 

 

preparations based

on

 

 

 

 

 

 

 

 

 

these products.

 

 

 

 

 

 

 

 

 

 

1601.00.10.00

-

Of liver

 

 

 

kg

35

7.5

 

 

 

 

 

1601.00.90.00

-

Other

 

 

 

kg

35

7.5

 

 

 

 

16.02

 

Other

prepared

or

 

 

 

 

 

 

 

 

 

preserved

meat,

meat

 

 

 

 

 

 

 

 

 

offal or blood.

 

 

 

 

 

 

 

 

 

 

1602.10.00.00

-

 

 

Homogenised

 

 

 

 

 

 

 

 

 

preparations

 

 

kg

20

7.5

 

 

 

 

 

1602.20.00.00

- Of liver of any animal

 

kg

35

7.5

 

 

 

 

 

 

-

Of

poultry

of

 

 

 

 

 

 

 

 

 

heading 01.05 :

 

 

 

 

 

 

 

 

 

 

1602.31.00.00

-- Of turkeys

 

 

kg

35

7.5

 

 

 

 

Page 2 of 5

Heading

TSN

Commodity Description

SU

ID

VAT

LVY

EXC

EXC ST

EXC AD VAL

 

1602.32.00.00

-- Of fowls of the species

 

 

 

 

 

 

 

 

 

Gallus domesticus

 

kg

35

7.5

 

 

 

 

 

1602.39.00.00

-- Other

 

 

 

 

kg

35

7.5

 

 

 

 

 

 

- Of swine :

 

 

 

 

 

 

 

 

 

 

 

1602.41.00.00

-- Hams and cuts thereof

kg

35

7.5

 

 

 

 

 

1602.42.00.00

--

Shoulders

and cuts

 

 

 

 

 

 

 

 

 

thereof

 

 

 

 

kg

35

7.5

 

 

 

 

 

1602.49.00.00

--

Other,

 

including

 

 

 

 

 

 

 

 

 

mixtures

 

 

 

 

kg

35

7.5

 

 

 

 

 

 

- Of bovine animals:

 

 

 

 

 

 

 

 

 

1602.50.10.00

--

Canned beef (corned

 

 

 

 

 

 

 

 

 

beef)

 

 

 

 

kg

35

7.5

 

 

 

 

 

1602.50.90.00

--

Other

 

 

 

 

kg

35

7.5

 

 

 

 

 

1602.90.00.00

-

Other,

 

including

 

 

 

 

 

 

 

 

 

preparations

of blood

of

 

 

 

 

 

 

 

 

 

any animal

 

 

 

kg

35

7.5

 

 

 

 

16.03

1603.00.00.00

Extracts

and

juices

of

 

 

 

 

 

 

 

 

 

meat,

fish

or

 

 

 

 

 

 

 

 

 

crustaceans,

 

molluscs

 

 

 

 

 

 

 

 

 

or

other

 

aquatic

 

 

 

 

 

 

 

 

 

invertebrates.

 

 

kg

20

7.5

 

 

 

 

16.04

 

Prepared

or

 

preserved

 

 

 

 

 

 

 

 

 

fish; caviar

and caviar

 

 

 

 

 

 

 

 

 

substitutes

 

prepared

 

 

 

 

 

 

 

 

 

from fish eggs.

 

 

 

 

 

 

 

 

 

 

- Fish, whole or in pieces,

 

 

 

 

 

 

 

 

 

but not minced :

 

 

 

 

 

 

 

 

 

1604.11.00.00

-- Salmon

 

 

 

 

kg

20

7.5

 

 

 

 

 

1604.12.00.00

-- Herrings

 

 

 

kg

20

7.5

 

 

 

 

Page 3 of 5

Heading

TSN

Commodity Description

SU

ID

VAT

LVY

EXC

EXC ST

EXC AD VAL

 

 

-- Sardines, sardinella and

 

 

 

 

 

 

 

 

 

brisling or sprats

 

 

 

 

 

 

 

 

 

 

1604.13.10.00

---

Sardines,

in

¼

club

 

 

 

 

 

 

 

 

 

cans of a height of 30 mm

 

 

 

 

 

 

 

 

 

or less:

 

 

 

 

 

kg

20

7.5

 

 

 

 

 

1604.13.90.00

---

Other

 

 

 

 

kg

20

7.5

 

 

 

 

 

1604.14.00.00

--

Tunas,

skipjack

and

 

 

 

 

 

 

 

 

 

bonito (Sarda spp.)

 

kg

20

7.5

 

 

 

 

 

1604.15.00.00

-- Mackerel

 

 

 

 

kg

20

7.5

 

 

 

 

 

1604.16.00.00

-- Anchovies

 

 

 

kg

20

7.5

 

 

 

 

 

1604.17.00.00

-- Eels

 

 

 

 

 

kg

20

7.5

 

 

 

 

 

1604.18.00.00

--

Shark fins

 

 

 

kg

20

7.5

 

 

 

 

 

1604.19.00.00

-- Other

 

 

 

 

 

kg

20

7.5

 

 

 

 

 

1604.20.00.00

-

Other

prepared

or

 

 

 

 

 

 

 

 

 

preserved fish

 

 

 

kg

20

7.5

 

 

 

 

 

 

-

Caviar

and

caviar

 

 

 

 

 

 

 

 

 

substitutes :

 

 

 

 

 

 

 

 

 

 

 

1604.31.00.00

-- Caviar

 

 

 

 

kg

20

7.5

 

 

 

 

 

1604.32.00.00

-- Caviar substitutes

 

kg

20

7.5

 

 

 

 

16.05

 

Crustaceans,

molluscs

 

 

 

 

 

 

 

 

 

and

other

 

aquatic

 

 

 

 

 

 

 

 

 

invertebrates,

prepared

 

 

 

 

 

 

 

 

 

or preserved.

 

 

 

 

 

 

 

 

 

 

 

1605.10.00.00

- Crab

 

 

 

 

 

kg

20

7.5

 

 

 

 

 

 

- Shrimps and prawns :

 

 

 

 

 

 

 

 

1605.21.00.00

-- Not in airtight container

kg

20

7.5

 

 

 

 

 

1605.29.00.00

-- Other

 

 

 

 

 

kg

20

7.5

 

 

 

 

 

1605.30.00.00

- Lobster

 

 

 

 

kg

20

7.5

 

 

 

 

 

1605.40.00.00

- Other crustaceans

 

kg

20

7.5

 

 

 

 

 

 

- Molluscs :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Page 4 of 5

 

 

 

 

 

Heading

TSN

Commodity Description

SU

ID

VAT

LVY

EXC

EXC ST

EXC AD VAL

 

1605.51.00.00

-- Oysters

 

kg

20

7.5

 

 

 

 

 

1605.52.00.00

--

Scallops,

including

 

 

 

 

 

 

 

 

 

queen scallops

 

kg

20

7.5

 

 

 

 

 

1605.53.00.00

-- Mussels

 

kg

20

7.5

 

 

 

 

 

1605.54.00.00

-- Cuttle fish and squid

kg

20

7.5

 

 

 

 

 

1605.55.00.00

-- Octopus

 

kg

20

7.5

 

 

 

 

 

1605.56.00.00

--

Clams, cockles and

 

 

 

 

 

 

 

 

 

arkshells

 

kg

20

7.5

 

 

 

 

 

1605.57.00.00

-- Abalone

 

kg

20

7.5

 

 

 

 

 

1605.58.00.00

-- Snails, other than sea

 

 

 

 

 

 

 

 

 

snails

 

kg

20

7.5

 

 

 

 

 

1605.59.00.00

-- Other

 

kg

20

7.5

 

 

 

 

 

 

-

Other

aquatic

 

 

 

 

 

 

 

 

 

invertebrates :

 

 

 

 

 

 

 

 

 

1605.61.00.00

-- Sea cucumbers

kg

20

7.5

 

 

 

 

 

1605.62.00.00

-- Sea urchins

 

kg

20

7.5

 

 

 

 

 

1605.63.00.00

-- Jellyfish

 

kg

20

7.5

 

 

 

 

 

1605.69.00.00

-- Other

 

kg

20

7.5

 

 

 

 

Page 5 of 5