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CHAPTER 21
Miscellaneous edible preparations

Notes:

1. This Chapter does not cover:

(a) Mixed vegetables of heading No. 07.12;

(b) Roasted coffee substitutes containing coffee in any proportion (heading No. 09.01);

(c) Flavoured tea (heading No. 09.02);

(d) Spices or other products of heading Nos. 09.04 to 09.10;

(e) Food preparations, other than the products described in heading No. 21.03 or 21.04, 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);

(f) Yeast put up as a medicament or other products of heading No. 30.03 or 30.04; or

(g) Prepared enzymes of heading No. 35.07.
 

2. Extracts: of the substitutes referred to in Note 1(b) above are to be classified in heading No. 21.01.

3. For the purposes of heading No. 21.04, the expression "homogenized composite food preparations" means preparations consisting of a finely homogenized mixture of two or more basic ingredients such as meat, fish, vegetables or fruit, 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 be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.

Heading No. 

Sub-heading No. 

Description of article 

Rate of duty 

 

 

 

Standard 

Preferential Areas

(1) 

(2) 

(3) 

(4) 

(5) 

21.01 

 

Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof 

 

 

 

 

- Extracts, essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:

 

 

 

2101.11 

-- Extracts, essences and concentrates 

30% 

... 

 

2101.12 

-- Preparations with a basis of extracts, essences or concentrates or with a basis of coffee 

30% 

... 

 

 

 

 

 

 

2101.20 

-Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate 

30% 

... 

 

2101.30 

-Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof 

30% 

... 

21.02

 

Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading No. 30.02); prepared baking powders

 

 

 

2102.10 

-Active yeasts 

30% 

... 

 

2102.20 

-Inactive yeasts, other single-cell micro-organisms, dead 

30% 

... 

 

2102.30 

-Prepared baking powders 

30% 

... 

21.03

 

Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard

 

 

 

2103.10 

-Soya sauce 

30% 

... 

 

2103.20 

-Tomato ketchup and other tomato sauces 

30% 

... 

 

2103.30 

-Mustard flour and meal and prepared mustard 

30% 

... 

 

2103.90 

-Other 

30% 

... 

21.04

 

Soups and broths and preparations therefor; homogenised composite food preparations

 

 

 

2104.10 

-Soups and broths and preparations therefor 

30% 

... 

 

2104.20 

-Homogenised composite food preparations 

30% 

... 

21.05

2105.00 

Ice cream and other edible ice, whether or not containing cocoa

30% 

... 

21.06

 

Food preparations not elsewhere specified or included

 

 

 

2106.10 

-Protein concentrates and textured protein substances 

30% 

... 

 

2106.90 

-Other 

160%

...