Chapter 20

Preparations of vegetables, fruit, nuts or other parts of plants

Notes.

1.This Chapter does not cover :

(a)Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;

(b)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);

(c)Bakers’ wares and other products of heading 19.05; or

(d)Homogenised composite food preparations of heading 21.04.

2.Headings 20.07 and 20.08 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading 17.04) or chocolate confectionery (heading 18.06).

3.Headings 20.01, 20.04 and 20.05 cover, as the case may be, only those products of Chapter 7 or of heading 11.05 or 11.06 (other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in Note 1 (a).

4.Tomato juice the dry weight content of which is 7 % or more is to be classified in heading 20.02.

5.For the purposes of heading 20.07, the expression “obtained by cooking” means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means.

6.For the purposes of heading 20.09, the expression “juices, unfermented and not containing added spirit” means juices of an alcoholic strength by volume (see Note 2 to Chapter 22) not exceeding 0.5 % vol..

Page 1 of 11

Subheading Notes.

1.For the purposes of subheading 2005.10, the expression “homogenised vegetables” means preparations of vegetables, 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 vegetables. Subheading 2005.10 takes precedence over all other subheadings of heading 20.05.

2.For the purposes of subheading 2007.10, the expression “homogenised preparations” means preparations of fruit, 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 fruit. Subheading 2007.10 takes precedence over all other subheadings of heading 20.07.

3.For the purposes of subheadings 2009.12, 2009.21, 2009.31, 2009.41, 2009.61 and 2009.71, the expression “Brix value” means the direct reading of degrees Brix obtained from a Brix hydrometer or of refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 20 °C or corrected for 20 °C if the reading is made at a different temperature.

Page 2 of 11

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20.01

 

Vegetables,

fruit, nuts

 

 

 

 

 

 

 

 

 

 

 

and other edible parts

 

 

 

 

 

 

 

 

 

 

 

of plants, prepared or

 

 

 

 

 

 

 

 

 

 

 

preserved

by vinegar

 

 

 

 

 

 

 

 

 

 

 

or acetic acid.

 

 

 

 

 

 

 

 

 

 

 

2001.10.00.00

-

 

Cucumbers

and

 

 

 

 

 

 

 

 

 

 

 

gherkins

 

 

 

 

kg

 

20

7.5

 

 

 

 

 

2001.90.00.00

- Other

 

 

 

 

kg

 

20

7.5

 

 

 

 

20.02

 

Tomatoes prepared or

 

 

 

 

 

 

 

 

 

 

 

preserved

 

otherwise

 

 

 

 

 

 

 

 

 

 

 

than

by

vinegar

or

 

 

 

 

 

 

 

 

 

 

 

acetic acid.

 

 

 

 

 

 

 

 

 

 

 

 

 

2002.10.00.00

- Tomatoes, whole or in

 

 

 

 

 

 

 

 

 

 

 

pieces

 

 

 

 

kg

 

35

7.5

 

 

 

 

 

 

- Other:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

--

 

Tomato

paste

or

 

 

 

 

 

 

 

 

 

 

 

concentrates, not put up

 

 

 

 

 

 

 

 

 

 

 

for retail sale:

 

 

 

 

 

 

 

 

 

 

 

 

2002.90.11.00

---

Triple concentrate

 

kg

 

10

7.5

40

 

 

 

 

2002.90.19.00

---

Other

 

 

 

 

kg

 

10

7.5

40

 

 

 

 

2002.90.20.00

--

 

Tomato

paste

or

 

 

 

 

 

 

 

 

 

 

 

concentrates, put up for

 

 

 

 

 

 

 

 

 

 

 

retail sale

 

 

 

 

kg

 

35

7.5

10

 

 

 

 

2002.90.90.00

--

Other

 

 

 

 

kg

 

35

7.5

10

 

 

 

20.03

 

Mushrooms

 

and

 

 

 

 

 

 

 

 

 

 

 

truffles, prepared

or

 

 

 

 

 

 

 

 

 

 

 

preserved

 

otherwise

 

 

 

 

 

 

 

 

 

 

 

than

by

vinegar

or

 

 

 

 

 

 

 

 

 

 

 

acetic acid.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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2003.10.00.00

-

Mushrooms of the

 

 

 

 

 

 

 

 

 

genus Agaricus

 

kg

20

7.5

 

 

 

 

 

2003.90.00.00

- Other

 

 

kg

20

7.5

 

 

 

 

20.04

 

Other

vegetables

 

 

 

 

 

 

 

 

 

prepared or preserved

 

 

 

 

 

 

 

 

 

otherwise

than

by

 

 

 

 

 

 

 

 

 

vinegar or acetic acid,

 

 

 

 

 

 

 

 

 

frozen,

other

than

 

 

 

 

 

 

 

 

 

products

 

of

 

 

 

 

 

 

 

 

 

heading 20.06.

 

 

 

 

 

 

 

 

 

2004.10.00.00

- Potatoes

 

 

kg

35

7.5

 

 

 

 

 

2004.90.00.00

-

Other vegetables

and

 

 

 

 

 

 

 

 

 

mixtures of vegetables

kg

20

7.5

 

 

 

 

20.05

 

Other

vegetables

 

 

 

 

 

 

 

 

 

prepared or preserved

 

 

 

 

 

 

 

 

 

otherwise

than

by

 

 

 

 

 

 

 

 

 

vinegar or acetic acid,

 

 

 

 

 

 

 

 

 

not frozen, other than

 

 

 

 

 

 

 

 

 

products

 

of

 

 

 

 

 

 

 

 

 

heading 20.06.

 

 

 

 

 

 

 

 

 

2005.10.00.00

-

 

Homogenised

 

 

 

 

 

 

 

 

 

vegetables

 

 

kg

20

7.5

 

 

 

 

 

2005.20.00.00

- Potatoes

 

 

kg

35

7.5

 

 

 

 

 

2005.40.00.00

- Peas (Pisum sativum)

kg

20

7.5

 

 

 

 

 

 

-

Beans

(Vigna

spp.,

 

 

 

 

 

 

 

 

 

Phaseolus spp.) :

 

 

 

 

 

 

 

 

 

2005.51.00.00

-- Beans, shelled

 

kg

20

7.5

 

 

 

 

 

2005.59.00.00

-- Other

 

 

kg

20

7.5

 

 

 

 

 

2005.60.00.00

- Asparagus

 

kg

20

7.5

 

 

 

 

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2005.70.00.00

- Olives

 

 

 

kg

20

7.5

 

 

 

 

 

2005.80.00.00

- Sweet corn (Zea mays

 

 

 

 

 

 

 

 

 

var. saccharata)

 

 

kg

20

7.5

 

 

 

 

 

 

- Other vegetables

and

 

 

 

 

 

 

 

 

 

mixtures of vegetables :

 

 

 

 

 

 

 

 

2005.91.00.00

-- Bamboo shoots

 

kg

20

7.5

 

 

 

 

 

2005.99.00.00

-- Other

 

 

 

kg

20

7.5

 

 

 

 

20.06

2006.00.00.00

Vegetables, fruit, nuts,

 

 

 

 

 

 

 

 

 

fruit-peel and other

 

 

 

 

 

 

 

 

 

parts

of

plants,

 

 

 

 

 

 

 

 

 

preserved by

sugar

 

 

 

 

 

 

 

 

 

(drained,

glacé

or

 

 

 

 

 

 

 

 

 

crystallised).

 

 

kg

20

7.5

 

 

 

 

20.07

 

Jams,

fruit

jellies,

 

 

 

 

 

 

 

 

 

marmalades, fruit

or

 

 

 

 

 

 

 

 

 

nut purée and fruit or

 

 

 

 

 

 

 

 

 

nut pastes, obtained by

 

 

 

 

 

 

 

 

 

cooking,

whether

or

 

 

 

 

 

 

 

 

 

not containing

added

 

 

 

 

 

 

 

 

 

sugar

or

other

 

 

 

 

 

 

 

 

 

sweetening matter.

 

 

 

 

 

 

 

 

 

2007.10.00.00

-

Homogenised

 

 

 

 

 

 

 

 

 

preparations

 

 

kg

20

7.5

 

 

 

 

 

 

- Other :

 

 

 

 

 

 

 

 

 

 

 

2007.91.00.00

-- Citrus fruit

 

 

kg

20

7.5

 

 

 

 

 

2007.99.00.00

-- Other

 

 

 

kg

20

7.5

 

 

 

 

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20.08

 

Fruit,

nuts

and

other

 

 

 

 

 

 

 

 

 

 

edible parts of plants,

 

 

 

 

 

 

 

 

 

 

otherwise prepared or

 

 

 

 

 

 

 

 

 

 

preserved, whether or

 

 

 

 

 

 

 

 

 

 

not

containing added

 

 

 

 

 

 

 

 

 

 

sugar

or

other

 

 

 

 

 

 

 

 

 

 

sweetening

matter or

 

 

 

 

 

 

 

 

 

 

spirit,

not

elsewhere

 

 

 

 

 

 

 

 

 

 

specified or included.

 

 

 

 

 

 

 

 

 

 

- Nuts, ground-nuts and

 

 

 

 

 

 

 

 

 

 

other seeds, whether or

 

 

 

 

 

 

 

 

 

 

not mixed together :

 

 

 

 

 

 

 

 

 

 

-- Ground-nuts:

 

 

 

 

 

 

 

 

 

 

2008.11.10.00

---

Peanut butter

 

kg

 

20

7.5

 

 

 

 

 

2008.11.90.00

---

Other

 

 

kg

 

20

7.5

 

 

 

 

 

2008.19.00.00

--

Other,

including

 

 

 

 

 

 

 

 

 

 

mixtures

 

 

kg

 

20

7.5

 

 

 

 

 

2008.20.00.00

- Pineapples

 

 

kg

 

20

7.5

 

 

 

 

 

2008.30.00.00

- Citrus fruit

 

 

kg

 

20

7.5

 

 

 

 

 

2008.40.00.00

- Pears

 

 

kg

 

20

7.5

 

 

 

 

 

2008.50.00.00

- Apricots

 

 

kg

 

20

7.5

 

 

 

 

 

2008.60.00.00

- Cherries

 

 

kg

 

20

7.5

 

 

 

 

 

2008.70.00.00

-

Peaches,

including

 

 

 

 

 

 

 

 

 

 

nectarines

 

 

kg

 

20

7.5

 

 

 

 

 

2008.80.00.00

- Strawberries

 

kg

 

20

7.5

 

 

 

 

 

 

-

Other,

including

 

 

 

 

 

 

 

 

 

 

mixtures other

than

 

 

 

 

 

 

 

 

 

 

those

 

 

of

 

 

 

 

 

 

 

 

 

 

subheading 2008.19 :

 

 

 

 

 

 

 

 

 

 

 

 

 

 

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2008.91.00.00

-- Palm hearts

 

 

kg

20

7.5

 

 

 

 

 

2008.93.00.00

--

Cranberries

 

 

 

 

 

 

 

 

 

(Vaccinium

 

 

 

 

 

 

 

 

 

 

 

 

macrocarpon, Vaccinium

 

 

 

 

 

 

 

 

 

oxycoccos,

Vaccinium

 

 

 

 

 

 

 

 

 

vitis-idaea)

 

 

 

kg

20

7.5

 

 

 

 

 

2008.97.00.00

-- Mixtures

 

 

 

kg

20

7.5

 

 

 

 

 

2008.99.00.00

-- Other

 

 

 

kg

20

7.5

 

 

 

 

20.09

 

Fruit

juices

(including

 

 

 

 

 

 

 

 

 

grape

must)

 

and

 

 

 

 

 

 

 

 

 

vegetable

 

juices,

 

 

 

 

 

 

 

 

 

unfermented

and

not

 

 

 

 

 

 

 

 

 

containing

 

added

 

 

 

 

 

 

 

 

 

spirit,

whether

or

not

 

 

 

 

 

 

 

 

 

containing

 

added

 

 

 

 

 

 

 

 

 

sugar

or

 

other

 

 

 

 

 

 

 

 

 

sweetening matter.

 

 

 

 

 

 

 

 

 

 

- Orange juice :

 

 

 

 

 

 

 

 

 

 

 

-- Frozen:

 

 

 

 

 

 

 

 

 

 

 

2009.11.10.00

--- Concentrate of weight

 

 

 

 

 

 

 

 

 

not less than 25 kg for

 

 

 

 

 

 

 

 

 

industrial use

 

 

 

kg

10

7.5

 

 

 

 

 

2009.11.90.00

--- Other

 

 

 

kg

20

7.5

 

 

 

 

 

 

-- Not frozen, of a Brix

 

 

 

 

 

 

 

 

 

value not exceeding 20:

 

 

 

 

 

 

 

 

2009.12.10.00

--- Concentrate of weight

 

 

 

 

 

 

 

 

 

not less than 25 kg for

 

 

 

 

 

 

 

 

 

industrial use

 

 

 

kg

10

7.5

 

 

 

 

 

2009.12.90.00

--- Other

 

 

 

kg

20

7.5

 

 

 

 

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Description

ST

VAL

 

 

 

 

 

 

 

 

 

 

-- Other:

 

 

 

 

 

 

 

 

2009.19.10.00

--- Concentrate of weight

 

 

 

 

 

 

 

 

 

not less than 25 kg for

 

 

 

 

 

 

 

 

 

industrial use

kg

10

7.5

 

 

 

 

 

2009.19.90.00

---

Other

kg

20

7.5

 

 

 

 

 

 

-

Grapefruit (including

 

 

 

 

 

 

 

 

 

pomelo) juice :

 

 

 

 

 

 

 

 

 

-- Of a Brix value not

 

 

 

 

 

 

 

 

 

exceeding 20:

 

 

 

 

 

 

 

 

2009.21.10.00

--- Concentrate of weight

 

 

 

 

 

 

 

 

 

not less than 25 kg for

 

 

 

 

 

 

 

 

 

industrial use

kg

10

7.5

 

 

 

 

 

2009.21.90.00

---

Other

kg

20

7.5

 

 

 

 

 

 

-- Other:

 

 

 

 

 

 

 

 

2009.29.10.00

--- Concentrate of weight

 

 

 

 

 

 

 

 

 

not less than 25 kg for

 

 

 

 

 

 

 

 

 

industrial use

kg

10

7.5

 

 

 

 

 

2009.29.90.00

---

Other

kg

20

7.5

 

 

 

 

 

 

- Juice of any other

 

 

 

 

 

 

 

 

 

single citrus fruit :

 

 

 

 

 

 

 

 

 

-- Of a Brix value not

 

 

 

 

 

 

 

 

 

exceeding 20:

 

 

 

 

 

 

 

 

2009.31.10.00

--- Concentrate of weight

 

 

 

 

 

 

 

 

 

not less than 25 kg for

 

 

 

 

 

 

 

 

 

industrial use

kg

10

7.5

 

 

 

 

 

2009.31.90.00

---

Other

kg

20

7.5

 

 

 

 

 

 

-- Other:

 

 

 

 

 

 

 

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Description

ST

VAL

 

 

 

 

 

 

 

 

 

2009.39.10.00

--- Concentrate of weight

 

 

 

 

 

 

 

 

 

not less than 25 kg for

 

 

 

 

 

 

 

 

 

industrial use

kg

10

7.5

 

 

 

 

 

2009.39.90.00

--- Other

kg

20

7.5

 

 

 

 

 

 

- Pineapple juice :

 

 

 

 

 

 

 

 

 

-- Of a Brix value not

 

 

 

 

 

 

 

 

 

exceeding 20:

 

 

 

 

 

 

 

 

2009.41.10.00

--- Concentrate of weight

 

 

 

 

 

 

 

 

 

not less than 25 kg for

 

 

 

 

 

 

 

 

 

industrial use

kg

10

7.5

 

 

 

 

 

2009.41.90.00

--- Other

kg

20

7.5

 

 

 

 

 

 

-- Other:

 

 

 

 

 

 

 

 

2009.49.10.00

--- Concentrate of weight

 

 

 

 

 

 

 

 

 

not less than 25 kg for

 

 

 

 

 

 

 

 

 

industrial use

kg

10

7.5

 

 

 

 

 

2009.49.90.00

--- Other

kg

20

7.5

 

 

 

 

 

 

- Tomato juice:

 

 

 

 

 

 

 

 

2009.50.10.00

--

Concentrate of weight

 

 

 

 

 

 

 

 

 

not less than 25 kg for

 

 

 

 

 

 

 

 

 

industrial use

kg

10

7.5

 

 

 

 

 

2009.50.90.00

--

Other

kg

20

7.5

 

 

 

 

 

 

-

Grape juice (including

 

 

 

 

 

 

 

 

 

grape must) :

 

 

 

 

 

 

 

 

 

-- Of a Brix value not

 

 

 

 

 

 

 

 

 

exceeding 30:

 

 

 

 

 

 

 

 

2009.61.10.00

--- Concentrate of weight

 

 

 

 

 

 

 

 

 

not less than 25 kg for

 

 

 

 

 

 

 

 

 

industrial use

kg

10

7.5

 

 

 

 

 

2009.61.90.00

--- Other

kg

20

7.5

 

 

 

 

Page 9 of 11

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Description

ST

VAL

 

 

 

 

 

 

 

 

 

 

-- Other:

 

 

 

 

 

 

 

 

2009.69.10.00

--- Concentrate of weight

 

 

 

 

 

 

 

 

 

not less than 25 kg for

 

 

 

 

 

 

 

 

 

industrial use

kg

10

7.5

 

 

 

 

 

2009.69.90.00

---

Other

kg

20

7.5

 

 

 

 

 

 

- Apple juice :

 

 

 

 

 

 

 

 

 

-- Of a Brix value not

 

 

 

 

 

 

 

 

 

exceeding 20:

 

 

 

 

 

 

 

 

2009.71.10.00

--- Concentrate of weight

 

 

 

 

 

 

 

 

 

not less than 25 kg for

 

 

 

 

 

 

 

 

 

industrial use

kg

10

7.5

 

 

 

 

 

2009.71.90.00

---

Other

kg

20

7.5

 

 

 

 

 

 

-- Other:

 

 

 

 

 

 

 

 

2009.79.10.00

--- Concentrate of weight

 

 

 

 

 

 

 

 

 

not less than 25 kg for

 

 

 

 

 

 

 

 

 

industrial use

kg

10

7.5

 

 

 

 

 

2009.79.90.00

---

Other

kg

20

7.5

 

 

 

 

 

 

- Juice of any other

 

 

 

 

 

 

 

 

 

single fruit or vegetable :

 

 

 

 

 

 

 

 

 

-- Cranberry (Vaccinium

 

 

 

 

 

 

 

 

 

macrocarpon, Vaccinium

 

 

 

 

 

 

 

 

 

oxycoccos, Vaccinium

 

 

 

 

 

 

 

 

 

vitis-idaea) juice:

 

 

 

 

 

 

 

 

2009.81.10.00

--- Concentrate of weight

 

 

 

 

 

 

 

 

 

not less than 25 kg for

 

 

 

 

 

 

 

 

 

industrial use

kg

10

7.5

 

 

 

 

 

2009.81.90.00

---

Other

kg

20

7.5

 

 

 

 

 

 

-- Other:

 

 

 

 

 

 

 

 

 

---

Guava juice:

 

 

 

 

 

 

 

Page 10 of 11

Heading

TSN

 

Commodity

 

SU

ID

VAT

LVY

EXC

EXC

EXC AD

 

Description

 

ST

VAL

 

 

 

 

 

 

 

 

 

 

2009.89.11.00

----

Concentrate

of

 

 

 

 

 

 

 

 

 

weight not less than 25

 

 

 

 

 

 

 

 

 

kg for industrial use

 

kg

10

7.5

 

 

 

 

 

2009.89.19.00

----

Other

 

kg

20

7.5

 

 

 

 

 

 

---

Tamarind juice:

 

 

 

 

 

 

 

 

 

2009.89.21.00

----

Concentrate

of

 

 

 

 

 

 

 

 

 

weight not less than 25

 

 

 

 

 

 

 

 

 

kg for industrial use

 

kg

10

7.5

 

 

 

 

 

2009.89.29.00

----

Other

 

kg

20

7.5

 

 

 

 

 

 

---

Mango juice:

 

 

 

 

 

 

 

 

 

2009.89.31.00

----

Concentrate

of

 

 

 

 

 

 

 

 

 

weight not less than 25

 

 

 

 

 

 

 

 

 

kg for industrial use

 

kg

10

7.5

 

 

 

 

 

2009.89.39.00

----

Other

 

kg

20

7.5

 

 

 

 

 

 

---

Other:

 

 

 

 

 

 

 

 

 

2009.89.91.00

----

Concentrate

of

 

 

 

 

 

 

 

 

 

weight not less than 25

 

 

 

 

 

 

 

 

 

kg for industrial use

 

kg

10

7.5

 

 

 

 

 

2009.89.99.00

----

Other

 

kg

20

7.5

 

 

 

 

 

 

- Mixtures of juices:

 

 

 

 

 

 

 

 

 

2009.90.10.00

--- Concentrate of weight

 

 

 

 

 

 

 

 

 

not less than 25 kg for

 

 

 

 

 

 

 

 

 

industrial use

 

kg

10

7.5

 

 

 

 

 

2009.90.90.00

---

Other

 

kg

20

7.5

 

 

 

 

Page 11 of 11