CHAPTER 20

 NOTES

1.    This chapter does not cover:

(a)   Vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapters 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); or

(c)   Homogenised composite food preparations of heading No. 21.04.

2.    Headings Nos. 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 No. 17.04) or chocolate confectionery (heading No. 18.06).

3.    Headings Nos. 20.01, 20.04 and 20.05 cover, as the case may be, only those products of Chapter 7 or of
heading No. 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 under heading No. 20.02.

5.     For the purposes of heading No. 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.

SUBHEADING NOTES

1.    For the purposes of subheading No.20.05.10, the expression "homogenised vegetables" means preparations of
vegetables, 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, preserving or other
purposes.  These preparations may contain a small quantity of visible pieces of vegetables.  Subheading No    
20.05.10 takes precedence over all other subheadings of heading No. 20.05

2.   For the purposes of subheading No. 20.07.10, the expression "homogenised preparations" means preparations of
fruit, 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, preserving or other purposes.  These
preparations may contain a small quantity of visible pieces of fruit.  Subheading No. 20.07.10 takes precedence over
all other subheadings of heading No. 20.07.

HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

20.01

Vegetables, fruit, etc, preserved by vinegar or acetic acid

2001.1000.00

Cucumbers and gherkins

20

5

2001.9000.00

Vegetables, fruit, nuts and other edible Other

20

5

20.02

Tomatoes prepared or preserved otherwise than by vinegar or acetic
acid

2002.1000.00

Tomatoes, whole or in pieces

35

5

2002.9011.00

Triple concentrate

5

5

2002.9019.00

Other concentrate (excluding Triple concentrate)

5

5

2002.9020.00

Tomato paste or concentrates, put up for retail sale

35

5

10

2002.9090.00

.

35

5

10

20.03

Mushrooms and truffles, preserved other than by vinegar or acetic acid

2003.1000.00

Mushrooms of the genus Agaricus

20

5

2003.9000.00

Mushrooms and truffles, prepared or preserved Other

20

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

20.04

Other vegetables preserved other than by vinegar or acetic acid, frozen

2004.1000.00

Potatoes

35

5

2004.9000.00

Other vegetables and mixtures of vegetables

20

5

20.05

Other vegetables preserved other than by vinegar, etc, not frozen

2005.1000.00

Homogenised vegetables

20

5

2005.2000.00

Potatoes

35

5

2005.4000.00

Peas (Pisum sativum)

20

5

2005.5100.00

Beans, shelled

20

5

2005.5900.00

Beans,not shelled

20

5

2005.6000.00

Asparagus

20

5

2005.7000.00

Olives

20

5

2005.8000.00

. saccharata)

20

5

2005.9100.00

Bamboo shoots

20

5

2005.9900.00

Other vegetables and mixtures of vegetables (excluding bamboo shoot)

20

5

20.06

Fruit, nuts, fruit-peel and other parts of plants, preserved by sugar

2006.0000.00

.

20

5

20.07

Jams, fruit jellies, marmalades, etc

2007.1000.00

Homogenised preparations

20

5

2007.9100.00

Citrus fruit

20

5

2007.9900.00

.

20

5

20.08

Fruit, nuts and other parts of plants, otherwise preserved, nes

2008.1110.00

Peanut butter

20

5

2008.1190.00

Other nuts Not specified or included in this subheading

20

5

2008.1900.00

Other, including mixtures

20

5

2008.2000.00

Pineapples

20

5

2008.3000.00

Citrus fruit

20

5

2008.4000.00

Pears

20

5

2008.5000.00

Apricots

20

5

2008.6000.00

Cherries

20

5

2008.7000.00

Peaches, including nectarines

20

5

2008.8000.00

Strawberries

20

5

2008.9100.00

Palm hearts

20

5

2008.9300.00

Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium
vitisidaea)

20

5

2008.9700.00

Mixtures

20

5

2008.9900.00

...)

20

5

20.09

Fruit juices (incl. grape must) and vegetable juices, unfermented

2009.1110.00

Concentrate of weight not less than 25 kg for industrial use

10

5

2009.1190.00

Other; Concentrate of weight less than 25kg

20

5

2009.1210.00

Concentrate of weight not less than 25 kg for industrial use

10

5

2009.1290.00

Other; Concentrate of weight less than 25kg

20

5

2009.1910.00

Concentrate of weight not less than 25 kg for industrial use

10

5



HEADING/
H.S.CODE

DESCRIPTION

SU

ID

VAT

LVY

EXC

20.09

Fruit juices (incl. grape must) and vegetable juices, unfermented

2009.1990.00

Other; Concentrate of weight less than 25kg

20

5

2009.2110.00

Concentrate of weight not less than 25 kg for industrial use

10

5

2009.2190.00

Other; Concentrate of weight less than 25kg

20

5

2009.2910.00

Concentrate of weight not less than 25 kg for industrial use

10

5

2009.2990.00

Other; Concentrate of weight less than 25kg

20

5

2009.3110.00

Concentrate of weight not less than 25 kg for industrial use

10

5

2009.3190.00

Other; Concentrate of weight less than 25kg

20

5

2009.3910.00

Concentrate of weight not less than 25 kg for industrial use

10

5

2009.3990.00

Other; Concentrate of weight less than 25kg

20

5

2009.4110.00

Concentrate of weight not less than 25 kg for industrial use

10

5

2009.4190.00

Other; Concentrate of weight less than 25kg

20

5

2009.4910.00

Concentrate of weight not less than 25 kg for industrial use

10

5

2009.4990.00

Other; Concentrate of weight less than 25kg

20

5

2009.5010.00

Concentrate of weight not less than 25 kg for industrial use

10

5

2009.5090.00

.

20

5

2009.6110.00

Concentrate of weight not less than 25 kg for industrial use

10

5

2009.6190.00

Other; Concentrate of weight less than 25kg

20

5

2009.6910.00

Concentrate of weight not less than 25 kg for industrial use

10

5

2009.6990.00

Other; Concentrate of weight less than 25kg

20

5

2009.7110.00

Concentrate of weight not less than 25 kg for industrial use

10

5

2009.7190.00

Other; Concentrate of weight less than 25kg

20

5

2009.7910.00

Concentrate of weight not less than 25 kg for industrial use

10

5

2009.7990.00

Other; Concentrate of weight less than 25kg

20

5

2009.8110.00

Concentrate of weight not less than 25 kg for industrial use

10

5

2009.8190.00

Other; Concentrate of weight less than 25kg

20

5

2009.8911.00

Concentrate of weight not less than 25 kg for industrial use

10

5

2009.8919.00

.

20

5

2009.8921.00

Concentrate of weight not less than 25 kg for industrial use

10

5

2009.8929.00

Other tamarind juice nnot specified

20

5

2009.8931.00

Concentrate of weight not less than 25 kg for industrial use

10

5

2009.8939.00

.

20

5

2009.8991.00

Concentrate of weight not less than 25 kg for industrial use

10

5

2009.8999.00

.

20

5

2009.9010.00

Concentrate of weight not less than 25 kg for industrial use

10

5

2009.9090.00

Other; Concentrate of weight less than 25kg

20

5