Customs - Tariff Book
Notes
1.
This Chapter does not cover the following:
(a)
Except in the case of stuffed products of heading 19.02, food preparations containing more than 20 per cent by mass of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
(b)
biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 23.09); or
(c)
medicaments or other products of Chapter 30.
2.
For the purposes of heading 19.01:
(a)
the term "groats" means cereal groats of Chapter 11;
(b)
the terms "flour" and "meal" mean:
(1)
cereal flour and meal of Chapter 11, and
(2)
flour, meal and powder of vegetable origin of any Chapter (excluding flour, meal or powder of dried vegetables (heading 07.12), of potatoes (heading 11.05) or of dried leguminous vegetables (heading 11.06).
3.
Heading 19.04 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of heading 18.06 (heading 18.06).
4.
For the purposes of heading 19.04, the expression "otherwise prepared" means prepared or processed to an extent beyond that provided for in the headings of or Notes to Chapter 10 or 11.
Additional Notes
1.
Traditional African Beer Powder:
For the purposes of heading 19.01 "traditional African beer powder" means any dry product, whether or not containing active dried yeast as a processing aid, consisting of milled sorghum or maize malt and one or more of the following ingredients:
(a)
milled, precooked sorghum, unmalted grain or meal; or
(b)
milled, precooked maize, unmalted grain or meal,
in the proportions of not more than three parts by mass of milled sorghum or maize malt to seven parts by mass of such unmalted grain or meal, without added sugar of any kind and which does not contain or is not flavoured with hops or products derived from hops.
2.
For the purposes of tariff subheading 1901.90.13, "preparations for making alcoholic beverages" means preparations put up for retail sale as beer powder or ginger beer powder, which, when mixed with water and left to ferment will produce an alcoholic beverage with an alcoholic strength by volume exceeding 0,5 per cent vol.
| Heading | Description | General |
|---|---|---|
| 19.01 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 per cent by mass of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5 per cent by mass of cocoa calculated on a totally defatted basis, not elsewhere specified or included: | |
| 1901.10 | Preparations suitable for infants or young children, put up for retail sale | 20% |
| 1901.20 | Mixes and doughs, for the preparation of baker's wares of heading 19.05 | 20% |
| 1901.90.30 | Other, dairy powder blends, containing at least 30% (m/m) milk protein calculated on a fat-free basis | 20% |
| 1901.90.40 | Other, in immediate packaging of a content of 5 kg or more | 20% |
| 1901.90.20 | Traditional African beer powder as defined in Additional Note 1 to Chapter 19 | 20% |
| 1901.90.15 | Other, preparations for making beverages (excluding those of tariff subheading 1901.90.20) | 20% |
| 1901.90.13 | Preparations for making alcoholic beverages (excluding those of subheading 1901.90.20) as defined in Additional Note 2 to Chapter 19 | 20% |
| 1901.90.10 | Corn flour | 10% or 55c/kg less 90% |
| 1901.90 | Other: | |
| 1901.90.90 | Other | 20% |
| 19.02 | Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared: | |
| 1902.1 | Uncooked pasta, not stuffed or otherwise prepared: | |
| 1902.11 | Containing eggs | 30% |
| 1902.19 | Other | 40% |
| 1902.20 | Stuffed pasta, whether or not cooked or otherwise prepared: | |
| 1902.20.10 | Stuffed with meat | 3c/kg |
| 1902.20.20 | Stuffed with fish, crustaceans or molluscs | 5,5c/kg |
| 1902.20.90 | Other | 20% |
| 1902.30 | Other pasta | 20% |
| 1902.40.10 | Not prepared | 30% |
| 1902.40 | Couscous: | |
| 1902.40.90 | Other | 20% |
| 1903.00 | Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms | free |
| 19.04 | Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (excluding maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included: | |
| 1904.10 | Prepared foods obtained by the swelling or roasting of cereals or cereal products | 25% |
| 1904.20.10 | "Muesli" type preparations based on unroasted cereal flakes | 5% |
| 1904.20 | Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals: | |
| 1904.20.90 | Other | 25% |
| 1904.30 | Bulgar wheat | 20% |
| 1904.90.10 | Prepared rice | 5c/kg |
| 1904.90 | Other: | |
| 1904.90.90 | Other | 20% |
| 19.05 | Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products: | |
| 1905.10 | Crispbread | 21% |
| 1905.20 | Gingerbread and the like | 21% |
| 1905.3 | Sweet biscuits; waffles and wafers: | |
| 1905.31 | Sweet biscuits | 21% |
| 1905.32 | Waffles and wafers | 21% |
| 1905.40 | Rusks, toasted bread and similar toasted products | 21% |
| 1905.90 | Other: | |
| 1905.90.40 | Brown bread (consisting of dough made from brown wheaten meal and water, with or without other ingredients that has fermented by yeast or otherwise leavened and has been baked in any form, size or shape) | 21% |
| 1905.90.30 | Bread crumbs | 17% |
| 1905.90.20 | Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products | 17% |
| 1905.90.10 | Gluten bread | 3,6c/kg with a maximum of 25% |
| 1905.90.90 | Other | 21% |
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