CHAPTER 19

 NOTES

1.  This Chapter does not cover:

(a)  Except in the case of stuffed products of heading No. 19.02, food preparations containing more than 20% by
weight of sausage, meat, meat offal, blood, 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
No. 23.09); or

(c)  Medicaments and other products of Chapter 30.

2.  For the purpose of heading No. 19.01, the terms "flour" and "meal" mean:

(a)  Cereal flour and meal of Chapter 11 and

(b)  Flour, meal and powder of vegetable origin of any Chapter, other than flour, meal or powder of dried vegetables
(heading No. 07.12), of potatoes (heading No. 11.05) or of dried leguminous vegetables (heading No. 11.06).

3.  Heading No 19.04 does not cover preparations containing more than 8% by weight of cocoa powder or coated with
chocolate or other food preparations containing cocoa of heading No. 18.06 (heading No. 18.06).

4.  For the purposes of heading No. 19.04, the expression "otherwise prepared" means prepared or processed to an
extent beyond that provided for in the headings of or Notes to Chapter 10 or 11.

HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

19.01

Malt extract; food preparations of flour, etc , nes

1901.1000.00

Preparations for infant use, put up for retail sale

5

1901.2000.00

.05

10

5

1901.9010.00

Milk preparations containing vegetable fats /oils, powdered/granular,
packings => 25 kg

5

5

1901.9020.00

.5kg

5

5

1901.9030.00

Malt extract

5

5

25

1901.9040.00

Malted beverage powder in bulk of not less than 25 kg

5

5

1901.9091.00

.06 (including "Gari" excluding products of 19.03)

20

5

1901.9099.00

.02.

20

5

19.02

Pasta, such as spaghetti, macaroni, noodles, lasagne, etc; couscous

1902.1100.00

Uncooked pasta, not stuffed or otherwise prepared : Containing eggs

20

5

1902.1900.00

Uncooked pasta, not stuffed or otherwise prepared : not Containing eggs

20

5

1902.2000.00

Stuffed pasta, whether or not cooked or otherwise prepared

20

5

1902.3000.00

Other pasta not specified elsewhere

20

5

1902.4000.00

Couscous

20

5

19.03

Tapioca and substitutes prepared from starch in flakes, grains, etc

1903.0000.00

...or similar forms.

20

5

19.04

Prepared foods of swollen or roasted cereals, etc

1904.1000.00

Prepared foods obtained by the swelling or roasting of cereals or cereal
products

20

5

1904.2010.00

Oat meal in packings of not less than 25 kg

20

5

1904.2090.00

Oat meal in packings of more than 25 kg

20

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

19.04

Prepared foods of swollen or roasted cereals, etc

1904.3000.00

Bulgur wheat

20

5

1904.9000.00

Other prepared foods obtained by the swelling or roasting of
cereals/cereal products

20

5

19.05

Bread, pastry, cakes, etc; communion wafers, rice paper, etc

1905.1000.00

Crispbread

20

5

1905.2000.00

Gingerbread and the like

20

5

1905.3100.00

Sweet biscuits

35

5

1905.3200.00

Waffles and wafers

35

5

1905.4000.00

Rusks, toasted bread and similar toasted products

35

5

1905.9000.00

.

35

5