CHAPTER 20
PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF
PLANTS
Notes:
1. This Chapter covers only
products which are prepared or preserved by processes other than merely chilled
or frozen, or put in provisional preservative solutions, or dried, dehydrated or
evaporated.
2. This Chapter does not cover fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (Chapter 17) or chocolate confectionery (Chapter 18).
3. In relation to products of this Chapter, labelling or relabelling of containers and repacking from bulk packs to retail packs or the adoption of any other treatment to render the product marketable to the consumer, shall amount to "manufacture".
4. In this Chapter, "brand
name" means a brand name, whether registered or not, that is to say, a name or a
mark, such as a symbol, monogram, label, signature or invented words or any
writing which is used in relation to a product, for the purpose of indicating,
or so as to indicate, a connection in the course of trade between the product
and some person using such name or mark with or without any indication of the
identity of that person.
| Heading No. |
Sub-heading No. |
Description of goods | Rate of duty |
| (1) | (2) | (3) | (4) |
| 20.01 | Preparations of vegetables, fruit, nuts or other parts of plants including jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, fruit juices and vegetable juices, whether or not containing added sugar or other sweetening matter | ||
| 2001.10 | - Put up in unit containers and bearing a brand name | 16% | |
| 2001.90 | -Other | Nil |