Customs - Tariff Book
Notes
1.
This Chapter does not cover the following:
(a)
vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapters 7, 8 or 11;
(b)
vegetable fats and oils (Chapter 15);
(c)
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);
(d)
bakers' wares and other products of heading 19.05; or
(e)
homogenised composite food preparations of heading 21.04.
2.
Headings 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 17.04) or chocolate confectionery (heading 18.06).
3.
Headings 20.01, 20.04 and 20.05 cover, as the case may be, only those products of Chapter 7 or of heading 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 mass content of which is 7 per cent or more is to be classified in heading 20.02.
5.
For the purposes of heading 20.07, the expression "obtained by cooking" means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means.
6.
For the purposes of heading 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 volume.
Subheading Notes
1.
For the purposes of subheading 2005.10, the expression "homogenised vegetables" means preparations of vegetables, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net mass 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. Subheading 2005.10 takes precedence over all other subheadings of heading 20.05.
2.
For the purposes of subheading 2007.10, the expression "homogenised preparations" means preparations of fruit, finely homogenised, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net mass 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. Subheading 2007.10 takes precedence over all other subheadings of heading 20.07.
3.
For the purposes of subheadings 2009.12, 2009.21, 2009.31, 2009.41, 2009.61 and 2009.71, the expression "Brix value" means the direct reading of degrees Brix obtained from a Brix hydrometer or of a refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 20°C or corrected for 20°C if the reading is made at a different temperature.
| Heading | Description | General |
|---|---|---|
| 20.01 | Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid: | |
| 2001.10 | Cucumbers and gherkins | 20% |
| 2001.90 | Other: | |
| 2001.90.30 | Sweet corn (Zea mays var. saccharata) | 20% |
| 2001.90.20 | Onions | 20% |
| 2001.90.10 | Olives | 25% |
| 2001.90.90 | Other | 20% |
| 20.02 | Tomatoes prepared or preserved otherwise than by vinegar or acetic acid: | |
| 2002.10 | Tomatoes, whole or in pieces: | |
| 2002.10.10 | Frozen (excluding prepared meals) | 20% |
| 2002.10.90 | Other | 110c/kg less 80% with a maximum of 37% |
| 2002.10.80 | Other, in airtight metal containers | 30% |
| 2002.90.10 | Tomato paste having a Brix value not exceeding 32 Brix and a Bostwick value not exceeding 4,2 centimetres, in containers holding 200 li or more | 37% |
| 2002.90 | Other: | |
| 2002.90.20 | Tomato paste having a Brix value exceeding 32 Brix but not exceeding 38 Brix, in containers holding 200 li or more | 37% |
| 2002.90.90 | Other | 37% |
| 20.03 | Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid: | |
| 2003.10 | Mushrooms of the genus Agaricus: | |
| 2003.10.10 | Frozen (excluding prepared meals) | 20% |
| 2003.10.90 | Other | 37% |
| 2003.90 | Other: | |
| 2003.90.05 | Truffles | free |
| 2003.90.10 | Frozen (excluding prepared meals) | 20% |
| 2003.90.90 | Other | 37% |
| 20.04 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen (excluding products of heading 20.06): | |
| 2004.10 | Potatoes: | |
| 2004.10.2 | Chips or French fries: | |
| 2004.10.10 | In the form of flours, meals or flakes | 20% |
| 2004.10.21 | Prepared by blanching in water and prevented from discolouration by blanching in oil, frozen but not further prepared or processed (whether or not containing added dextrose) | 20% |
| 2004.10.29 | Other | 20% |
| 2004.10.9 | Other: | |
| 2004.10.91 | Wedges or other cuts or slices and whole potatoes, prepared by blanching in water and prevented from discolouration by blanching in oil, frozen but not further prepared or processed (whether or not containing added dextrose) | 20% |
| 2004.10.99 | Other | 20% |
| 2004.90.10 | Cabbages, cucumbers and gherkins | 4,15c/kg |
| 2004.90.20 | Peas (Pisum sativum), beans (Vigna spp., Phaseolus spp.) and lentils | 4,15c/kg |
| 2004.90.30 | Olives | 25% |
| 2004.90 | Other vegetables and mixtures of vegetables: | |
| 2004.90.40 | Sweet corn (Zea mays var. saccharata) | 20% |
| 2004.90.90 | Other | 20% |
| 20.05 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen (excluding products of heading 20.06): | |
| 2005.10.10 | Imported from Switzerland | 20% |
| 2005.10 | Homogenised vegetables: | |
| 2005.10.90 | Other | 20% |
| 2005.20 | Potatoes: | |
| 2005.20.10 | In the form of flours, meals or flakes | 20% |
| 2005.20.90 | Other | 20% |
| 2005.40 | Peas (Pisum sativum): | |
| 2005.40.10 | Preparations of flour or meal, of a kind used as infant food or for dietetic or culinary purposes | 20% |
| 2005.40.90 | Other | 4,15c/kg |
| 2005.5 | Beans (Vigna spp., Phaseolus spp.): | |
| 2005.51 | Beans, shelled | 4,15c/kg |
| 2005.59 | Other | 4,15c/kg |
| 2005.60 | Asparagus | 20% |
| 2005.70 | Olives | 25% |
| 2005.80 | Sweet corn (Zea mays var. saccharata) | 20% |
| 2005.9 | Other vegetables and mixtures of vegetables: | |
| 2005.91 | Bamboo shoots | 20% |
| 2005.99.21 | Imported from Switzerland | 4,15c/kg |
| 2005.99.3 | Sauerkraut: | |
| 2005.99.2 | Lentils, cucumbers and gherkins: | |
| 2005.99 | Other: | |
| 2005.99.1 | Pickles, mustard, chutney and like preparations: | |
| 2005.99.11 | Imported from Switzerland | 6,6c/kg with a maximum of 25% |
| 2005.99.12 | Other | 6,6c/kg with a maximum of 25% |
| 2005.99.22 | Other | 4,15c/kg |
| 2005.99.32 | Other | 4,15c/kg |
| 2005.99.31 | Imported from Switzerland | 4,15c/kg |
| 2006.00.40 | Sweet corn (Zea mays var. saccharata) | 30% or 7,25c/kg |
| 2006.00.20 | Crystallised fruits | 7,25c/kg with a maximum of 22% |
| 2006.00.30 | Cherries, drained or glacé | 20% or 215c/kg less 80% |
| 2005.99.9 | Other: | |
| 2006.00 | Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised): | |
| 2005.99.91 | Imported from Switzerland | 20% |
| 2005.99.99 | Other | 20% |
| 2006.00.10 | Candied peel | free |
| 2006.00.90 | Other | 7,25c/kg with a maximum of 22% |
| 20.07 | Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter: | |
| 2007.10 | Homogenised preparations | 30% or 4,5c/kg |
| 2007.9 | Other: | |
| 2007.91 | Citrus fruit | 30% or 4,5c/kg |
| 2007.99 | Other | 30% or 4,5c/kg |
| 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: | |
| 2008.1 | Nuts, ground-nuts and other seeds, whether or not mixed together: | |
| 2008.11.1 | Peanut butter: | |
| 2008.11 | Ground-nuts: | |
| 2008.11.11 | Smooth, put up in packaging for retail sale | 20% |
| 2008.11.15 | Other, put up in packaging for retail sale | 20% |
| 2008.11.19 | Other | 20% |
| 2008.11.20 | Ground-nuts, roasted | 0,99c/kg |
| 2008.11.90 | Other | 0,99c/kg |
| 2008.19 | Other including mixtures | free |
| 2008.20 | Pineapples | 55% |
| 2008.30 | Citrus fruit | 5% |
| 2008.40 | Pears | 5% |
| 2008.50 | Apricots | 5% |
| 2008.60 | Cherries | 5% |
| 2008.70 | Peaches, including nectarines | 5% |
| 2008.80 | Strawberries | 5% |
| 2008.9 | Other, including mixtures other than those of subheading 2008.19: | |
| 2008.91 | Palm hearts | 20% |
| 2008.93 | Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos); lingonberries (Vaccinium vitis-idaea) | 5% |
| 2008.97 | Mixtures | 5% |
| 2008.99.50 | Ginger preserved in syrup, in immediate packings of a content of 45 kg or more | free |
| 2008.99 | Other: | |
| 2008.99.40 | Tamarinds | free |
| 20.09 | Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter: | |
| 2008.99.90 | Other | 5% |
| 2009.1 | Orange juice: | |
| 2009.11 | Frozen | 25% |
| 2009.12 | Not frozen, of a Brix value not exceeding 20 | 25% |
| 2009.19 | Other | 25% |
| 2009.2 | Grapefruit juice; pomelo juice: | |
| 2009.21 | Of a Brix value not exceeding 20 | 25% |
| 2009.29 | Other | 25% |
| 2009.3 | Juice of any other single citrus fruit: | |
| 2009.31 | Of a Brix value not exceeding 20 | 25% |
| 2009.39 | Other | 25% |
| 2009.4 | Pineapple juice: | |
| 2009.41 | Of a Brix value not exceeding 20 | 25% |
| 2009.49 | Other | 25% |
| 2009.50 | Tomato juice | 25% |
| 2009.6 | Grape juice (including grape must): | |
| 2009.61 | Of a Brix value not exceeding 30 | 5% |
| 2009.69 | Other | 5% |
| 2009.7 | Apple juice: | |
| 2009.71 | Of a Brix value not exceeding 20 | free |
| 2009.79 | Other | free |
| 2009.8 | Juice of any other single fruit, nut or vegetable: | |
| 2009.81 | Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos) juice; lingonberry (Vaccinium vitis-idaea) juice: | |
| 2009.81.10 | Concentrated, not containing added sugar or other sweetening matter, of a Brix value exceeding 45 | 20% |
| 2009.81.90 | Other | 20% |
| 2009.89 | Other: | |
| 2009.89.20 | Pomegranate juice, concentrated, not containing added sugar or other sweetening matter, of a Brix value exceeding 60 | 20% |
| 2009.89.30 | Cherry juice, concentrated, not containing added sugar or other sweetening matter, of a Brix value exceeding 60 | 20% |
| 2009.89.40 | Passionfruit juice, concentrated, not containing added sugar or other sweetening matter, of a Brix value exceeding 45 | 20% |
| 2009.89.45 | Mango juice, concentrated, not containing added sugar or other sweetening matter, of a Brix value exceeding 15 | 20% |
| 2009.89.50 | Other fruit juices | 20% |
| 2009.89.10 | Kiwifruit juice, concentrated, not containing added sugar or other sweetening matter, of a Brix value exceeding 60 | 20% |
| 2009.89.60 | Vegetable juices | 25% |
| 2009.90.10 | Fruit juices | 20% |
| 2009.90.15 | Nut juices | free |
| 2009.89.55 | Nut juices | free |
| 2009.90 | Mixtures of juices: | |
| 2009.90.20 | Vegetable juices | 25% |
Disclaimer: Information is provided as a free service and is for reference purposes only. It does not constitute the provision of professional advice of any kind. No responsibility for any loss caused to any person acting or refraining from action as a result of any material in this publication can be accepted by the author, copyright owner or publisher. Tariff information should be confirmed with SARS.