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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 per cent 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. Heading 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. Heading 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 per cent or more is to be classified in 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 per cent vol.

Sub-heading notes:

1. For the purposes of sub-heading No. 2005.10, 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, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. Sub-heading No. 2005.10 takes precedence over all other sub-headings of heading No. 20.05.

2. For the purposes of sub-heading No. 2007.10, 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, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. Sub-heading No. 2007.10 takes precedence over all other sub-headings of heading No. 20.07.
 
 
  

Heading No. 
Sub-heading
No. 
Description of article 
Rate of duty 
 
 
  
   Standard 
   Preferential Areas 
(1) 
(2) 
(3) 
(4) 
(5) 
20.01   Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid     
  2001.10  - Cucumbers and gherkins 
30% 
...
  2001.20  -Onions 
30% 
...
  2001.90  - Other 
30% 
...
20.02   Tomatoes prepared or preserved otherwise than by vinegar or acetic acid     
  2002.10  - Tomatoes, whole or in pieces 
30% 
...
  2002.90  -Other 
30% 
... 
20.03   Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid     
  2003.10  - Mushrooms 
30% 
...
  2003.20  - Truffles 
30% 
... 
20.04   Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading No. 20.06     
  2004.10  - Potatoes 
35% 
...
  2004.90  - Other vegetables and mixtures of vegetables 
30% 
... 
20.05   Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading No. 20.06     
  2005.10  - Homogenised vegetables 
30% 
...
  2005.20  - Potatoes 
30% 
...
  2005.40  - Peas (Pisum sativum)
30% 
...
    - Beans (Vigna spp., Phaseolus spp.):    
  2005.51  -- Beans, shelled 
30% 
...
  2005.59  -- Other 
30% 
...
  2005.60  - Asparagus 
30% 
... 
  2005.70  - Olives 
30% 
...
  2005.80  - Sweet corn (Zea mays var. saccharata)
30% 
...
  2005.90  - Other vegetables and mixtures of vegetables 
30% 
...
20.06 2006.00  Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallised) 
30% 
... 
20.07   Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, being cooked preparations, whether or not containing added sugar or other sweetening matter     
  2007.10  - Homogenised preparations 
30% 
... 
    - Other:    
  2007.91  -- Citrus fruit 
30% 
...
  2007.99  -- Other 
30% 
... 
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:    
  2008.11  -- Ground-nuts 
30% 
...
  2008.19  -- Other, including mixtures 
30% 
... 
  2008.20  - Pineapples 
30% 
... 
  2008.30  - Citrus fruit 
30% 
... 
  2008.40  - Pears 
30% 
...
  2008.50  - Apricots 
30% 
...
  2008.60  - Cherries 
30% 
...
  2008.70  - Peaches 
30% 
...
  2008.80  - Strawberries 
30% 
... 
    - Other, including mixtures other than those of sub-heading No. 2008.19:    
  2008.91  -- Palm hearts 
30% 
... 
  2008.92  -- Mixtures 
30% 
... 
  2008.99  -- Other 
30% 
... 
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:    
  2009.11  -- Frozen 
35% 
...
  2009.19  --Other 
35% 
...
  2009.20  - Grapefruit juice 
30% 
...
  2009.30  - Juice of any other single citrus fruit 
30% 
...
  2009.40  -Pineapple juice 
30% 
...
  2009.50  -Tomato juice 
30% 
...
  2009.60  - Grape juice (including grape must) 
30% 
...
  2009.70  - Apple juice 
30%
...
  2009.80  - Juice of any other single fruit or vegetable 
30% 
...
  2009.90  - Mixtures of juices 
30% 
...