Customs Tariff Act 1995

SCHEDULES

SCHEDULE 3  

Note 1: See sections 15 and 16 .

Note 2: The text in this Schedule is based on the wording in the Harmonized Commodity Description and Coding System that is referred to in the International Convention on the Harmonized Commodity Description and Coding System done at Brussels on 14 June 1983.

Note 3: The text of the Convention is set out in Australian Treaty Series 1988 No 30. In 2006, the text of a Convention in the Australian Treaty Series was accessible through the Australian Treaties Library on the AustLII website (www.austlii.edu.au).

CLASSIFICATION OF GOODS AND GENERAL AND SPECIAL RATES OF DUTY

SECTION I  

Live animals; animal products
Notes.
  • 1. - Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.
  • 2. - Except where the context otherwise requires, throughout this Schedule any reference to " dried " products also covers products which have been dehydrated, evaporated or freeze-dried.
  • 1 CHAPTER 1
    Live animals
    Note.
  • 1. - This Chapter covers all live animals except:
  • (a) Fish and crustaceans, molluscs and other aquatic invertebrates, of 0301, 0306, 0307 or 0308;
  • (b) Cultures of micro-organisms and other products of 3002; and
  • (c) Animals of 9508.

  • 0101 LIVE HORSES, ASSES, MULES AND HINNIES:  
    0101.2 -Horses:  
    0101.21.00 --Pure-bred breeding animals Free
    0101.29.00 --Other Free Free
    0101.30.00 -Asses Free
    0101.90.00 -Other Free
    0102 LIVE BOVINE ANIMALS:  
    0102.2 -Cattle:  
    0102.21.00 --Pure-bred breeding animals Free
    0102.29.00 --Other Free
    0102.3 -Buffalo:  
    0102.31.00 --Pure-bred breeding animals Free
    0102.39.00 --Other Free
    0102.90.00 -Other Free
    0103 LIVE SWINE:  
    0103.10.00 -Pure-bred breeding animals Free
    0103.9 -Other:  
    0103.91.00 --Weighing less than 50 kg Free
    0103.92.00 --Weighing 50 kg or more Free
    0104 LIVE SHEEP AND GOATS:  
    0104.10.00 -Sheep Free
    0104.20.00 -Goats Free
    0105 LIVE POULTRY, THAT IS TO SAY, FOWLS OF THE SPECIES Gallus domesticus , DUCKS, GEESE, TURKEYS AND GUINEA FOWLS:  
    0105.1 -Weighing not more than 185 g:  
    0105.11.00 --Fowls of the species Gallus domesticus Free
    0105.12.00 --Turkeys Free
    0105.13.00 --Ducks Free
    0105.14.00 --Geese Free
    0105.15.00 --Guinea fowls Free
    0105.9 -Other:  
    0105.94.00 --Fowls of the species Gallus domesticus Free
    0105.99.00 --Other Free
    0106 OTHER LIVE ANIMALS:  
    0106.1 -Mammals:  
    0106.11.00 --Primates Free
    0106.12.00 --Whales, dolphins and porpoises (mammals of the order Cetacea ); manatees and dugongs (mammals of the order Sirenia ); seals, sea lions and walruses (mammals of the suborder Pinnipedia ) Free
    0106.13.00 --Camels and other camelids ( Camelidae ) Free
    0106.14.00 --Rabbits and hares Free
    0106.19.00 --Other Free
    0106.20.00 -Reptiles (including snakes and turtles) Free
    0106.3 -Birds:  
    0106.31.00 --Birds of prey Free
    0106.32.00 --Psittaciformes (including parrots, parakeets, macaws and cockatoos) Free
    0106.33.00 --Ostriches; emus ( Dromaius novaehollandiae ) Free
    0106.39.00 --Other Free
    0106.4 -Insects:  
    0106.41.00 --Bees Free
    0106.49.00 --Other Free
    0106.90.00 -Other Free

    2 CHAPTER 2
    Meat and edible meat offal
    Note.
  • 1. - This Chapter does not cover:
  • (a) Products of the kinds described in 0201 to 0208 or 0210, unfit or unsuitable for human consumption;
  • (b) Edible, non-living insects (0410);
  • (c) Guts, bladders or stomachs of animals (0504.00.00) or animal blood (0511 or 3002); or
  • (d) Animal fat, other than products of 0209 (Chapter 15).

  • 0201 MEAT OF BOVINE ANIMALS, FRESH OR CHILLED:  
    0201.10.00 -Carcasses and half-carcasses Free
    0201.20.00 -Other cuts with bone in Free
    0201.30.00 -Boneless Free
    0202 MEAT OF BOVINE ANIMALS FROZEN:  
    0202.10.00 -Carcasses and half-carcasses Free
    0202.20.00 -Other cuts with bone in Free
    0202.30.00 -Boneless Free
    0203 MEAT OF SWINE, FRESH, CHILLED OR FROZEN:  
    0203.1 -Fresh or chilled:  
    0203.11.00 --Carcasses and half-carcasses Free
    0203.12.00 --Hams, shoulders and cuts thereof, with bone in Free
    0203.19.00 --Other Free
    0203.2 -Frozen:  
    0203.21.00 --Carcasses and half-carcasses Free
    0203.22.00 --Hams, shoulders and cuts thereof, with bone in Free
    0203.29.00 --Other Free
    0204 MEAT OF SHEEP OR GOATS, FRESH, CHILLED OR FROZEN:  
    0204.10.00 -Carcasses and half-carcasses of lamb, fresh or chilled Free
    0204.2 -Other meat of sheep, fresh or chilled:  
    0204.21.00 --Carcasses and half-carcasses Free
    0204.22.00 --Other cuts with bone in Free
    0204.23.00 --Boneless Free
    0204.30.00 -Carcasses and half-carcasses of lamb, frozen Free
    0204.4 -Other meat of sheep, frozen:  
    0204.41.00 --Carcasses and half-carcasses Free
    0204.42.00 --Other cuts with bone in Free
    0204.43.00 --Boneless Free
    0204.50.00 -Meat of goats Free
    0205.00.00 MEAT OF HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN Free
    0206 EDIBLE OFFAL OF BOVINE ANIMALS, SWINE, SHEEP, GOATS, HORSES, ASSES, MULES OR HINNIES, FRESH, CHILLED OR FROZEN:  
    0206.10.00 -Of bovine animals, fresh or chilled Free
    0206.2 -Of bovine animals, frozen:  
    0206.21.00 --Tongues Free
    0206.22.00 --Livers Free
    0206.29.00 --Other Free
    0206.30.00 -Of swine, fresh or chilled Free
    0206.4 -Of swine, frozen:  
    0206.41.00 --Livers Free
    0206.49.00 --Other Free
    0206.80.00 -Other, fresh or chilled Free
    0206.90.00 -Other, frozen Free
    0207 MEAT AND EDIBLE OFFAL, OF THE POULTRY OF 0105, FRESH, CHILLED OR FROZEN:  
    0207.1 -Of fowls of the species Gallus domesticus :  
    0207.11.00 --Not cut in pieces, fresh or chilled Free
    0207.12.00 --Not cut in pieces, frozen Free
    0207.13.00 --Cuts and offal, fresh or chilled Free
    0207.14.00 --Cuts and offal, frozen Free
    0207.2 -Of turkeys:  
    0207.24.00 --Not cut in pieces, fresh or chilled Free
    0207.25.00 --Not cut in pieces, frozen Free
    0207.26.00 --Cuts and offal, fresh or chilled Free
    0207.27.00 --Cuts and offal, frozen Free
    0207.4 Of ducks:  
    0207.27.00 --Cuts and offal, frozen Free
    0207.41.00 --Not cut in pieces, fresh or chilled Free
    0207.42.00 --Not cut in pieces, frozen Free
    0207.43.00 --Fatty livers, fresh or chilled Free
    0207.44.00 --Other, fresh or chilled Free
    0207.45.00 --Other, frozen Free
    0207.5 -Of geese:  
    0207.51.00 --Not cut in pieces, fresh or chilled Free
    0207.52.00 --Not cut in pieces, frozen Free
    0207.53.00 --Fatty livers, fresh or chilled Free
    0207.54.00 --Other, fresh or chilled Free
    0207.55.00 --Other, frozen Free
    0207.60.00 -Of guinea fowls Free
    0208 OTHER MEAT AND EDIBLE MEAT OFFAL, FRESH, CHILLED OR FROZEN:  
    0208.10.00 -Of rabbits or hares Free
    0208.30.00 -Of primates Free
    0208.40.00 -Of whales, dolphins and porpoises (mammals of the order Cetacea ); of manatees and dugongs (mammals of the order Sirenia ); of seals, sea lions and walruses (mammals of the suborder Pinnipedia ) Free
    0208.50.00 -Of reptiles (including snakes and turtles) Free
    0208.60.00 -Of camels and other camelids ( Camelidae ) Free
    0208.90.00 -Other Free
    0209 PIG FAT, FREE OF LEAN MEAT, AND POULTRY FAT, NOT RENDERED OR OTHERWISE EXTRACTED, FRESH, CHILLED, FROZEN, SALTED, IN BRINE, DRIED OR SMOKED:  
    0209.10.00 -Of pigs Free
    0209.90.00 -Other Free
    0210 MEAT AND EDIBLE MEAT OFFAL, SALTED, IN BRINE, DRIED OR SMOKED; EDIBLE FLOURS AND MEALS OF MEAT OR MEAT OFFAL:  
    0210.1 -Meat of swine:  
    0210.11.00 --Hams, shoulders and cuts thereof, with bone in Free
    0210.12.00 --Bellies (streaky) and cuts thereof Free
    0210.19.00 --Other Free
    0210.20.00 -Meat of bovine animals Free
    0210.9 -Other, including edible flours and meals of meat or meat offal:  
    0210.91.00--Of primates Free  
    0210.92.00 --Of whales, dolphins and porpoises (mammals of the order Cetacea ); of manatees and dugongs (mammals of the order Sirenia ); of seals, sea lions and walruses (mammals of the suborder Pinnipedia ) Free
    0210.93.00 --Of reptiles (including snakes and turtles) Free
    0210.99.00 --Other Free

    3 CHAPTER 3
    Fish and crustaceans, molluscs and other aquatic invertebrates
    Notes.
  • 1. - This Chapter does not cover:
  • (a) Mammals of 0106;
  • (b) Meat of mammals of 0106 (0208 or 0210);
  • (c) Fish (including livers, roes and milt thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (2301); or
  • (d) Caviar or caviar substitutes prepared from fish eggs (1604).
  • 2. - In this Chapter, " pellets " means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.
  • 3. - 0305 to 0308 do not cover flours, meals and pellets, fit for human consumption (0309).

  • 0301 LIVE FISH:  
    0301.1 -Ornamental fish:  
    0301.11.00 --Freshwater Free
    0301.19.00 --Other Free
    0301.9 -Other live fish:  
    0301.91.00 --Trout ( Salmo trutta , Oncorhynchus mykiss , Oncorhynchus clarki , Oncorhynchus aguabonita , Oncorhynchus gilae , Oncorhynchus apache and Oncorhynchus chrysogaster ) Free
    0301.92.00 --Eels ( Anguilla spp .) Free
    0301.93.00 --Carp ( Cyprinus spp ., Carassius spp ., Ctenopharyngodon idellus , Hypophthalmichthys spp ., Cirrhinus spp ., Mylopharyngodon piceus , Catla catla, Labeo spp ., Osteochilus hasselti , Leptobarbus hoeveni , Megalobrama spp .) Free
    0301.94.00 --Atlantic and Pacific bluefin tunas ( Thunnus thynnus , Thunnus orientalis ) Free
    0301.95.00 --Southern bluefin tunas ( Thunnus maccoyii ) Free
    0301.99.00 --Other Free
    0302 FISH, FRESH OR CHILLED, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF 0304:  
    0302.1 -Salmonidae, excluding edible fish offal of 0302.91.00 to 0302.99.00:  
    0302.11.00 --Trout ( Salmo trutta , Oncorhynchus mykiss , Oncorhynchus clarki , Oncorhynchus aguabonita , Oncorhynchus gilae , Oncorhynchus apache and Oncorhynchus chrysogaster ) Free
    0302.13.00 --Pacific salmon ( Oncorhynchus nerka , Oncorhynchus gorbuscha , Oncorhynchus keta , Oncorhynchus tschawytscha , Oncorhynchus kisutch , Oncorhynchus masou and Oncorhynchus rhodurus ) Free
    0302.14.00 --Atlantic salmon ( Salmo salar ) and Danube salmon ( Hucho hucho ) Free
    0302.19.00 --Other Free
    0302.2 -Flat fish ( Pleuronectidae , Bothidae , Cynoglossidae , Soleidae , Scophthalmidae and Citharidae ), excluding edible fish offal of 0302.91.00 to 0302.99.00:  
    0302.21.00 --Halibut ( Reinhardtius hippoglossoides , Hippoglossus hippoglossus , Hippoglossus stenolepis ) Free
    0302.22.00 --Plaice ( Pleuronectes platessa ) Free
    0302.23.00 --Sole ( Solea spp .) Free
    0302.24.00 --Turbots ( Psetta maxima ) Free
    0302.29.00 --Other Free
    0302.3 -Tunas (of the genus Thunnus ), skipjack tuna (stripe-bellied bonito) ( Katsuwonus pelamis ), excluding edible fish offal of 0302.91.00 to 0302.99.00:  
    0302.31.00 --Albacore or longfinned tunas ( Thunnus alalunga ) Free
    0302.32.00 --Yellowfin tunas ( Thunnus albacares ) Free
    0302.33.00 --Skipjack tuna (stripe-bellied bonito) ( Katsuwonus pelamis ) Free
    0302.34.00 --Bigeye tunas ( Thunnus obesus ) Free
    0302.35.00 --Atlantic and Pacific bluefin tunas ( Thunnus thynnus , Thunnus orientalis ) Free
    0302.36.00 --Southern bluefin tunas ( Thunnus maccoyii ) Free
    0302.39.00 --Other Free
    0302.4 -Herrings ( Clupea harengus , Clupea pallasii ), anchovies ( Engraulis spp. ), sardines ( Sardina pilchardus , Sardinops spp .), sardinella ( Sardinella spp. ), brisling or sprats ( Sprattus sprattus ), mackerel ( Scomber scombrus , Scomber australasicus , Scomber japonicus ), Indian mackerels ( Rastrelliger spp. ), seerfishes ( Scomberomorus spp. ), jack and horse mackerel ( Trachurus spp .), jacks, crevalles ( Caranx spp .), cobia ( Rachycentron canadum ), silver pomfrets ( Pampus spp .), Pacific saury ( Cololabis saira ), scads ( Decapterus spp .), capelin ( Mallotus villosus ), swordfish ( Xiphias gladius ), Kawakawa ( Euthynnus affinis ), bonitos ( Sarda spp .), marlins, sailfishes, spearfish ( Istiophoridae ), excluding edible fish offal of 0302.91.00 to 0302.99.00:  
    0302.41.00 --Herrings ( Clupea harengus , Clupea pallasii ) Free
    0302.42.00 --Anchovies ( Engraulis spp. ) Free
    0302.43.00 --Sardines ( Sardina pilchardus , Sardinops spp. ), sardinella ( Sardinella spp. ), brisling or sprats ( Sprattus sprattus ) Free
    0302.44.00 --Mackerel ( Scomber scombrus , Scomber australasicus , Scomber japonicus ) Free
    0302.45.00 --Jack and horse mackerel ( Trachurus spp. ) Free
    0302.46.00 --Cobia ( Rachycentron canadum ) Free
    0302.47.00 --Swordfish ( Xiphias gladius ) Free
    0302.49.00 --Other Free
    0302.5 -Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae , excluding edible fish offal of 0302.91.00 to 0302.99.00:  
    0302.51.00 --Cod ( Gadus morhua , Gadus ogac , Gadus macrocephalus ) Free
    0302.52.00 --Haddock ( Melanogrammus aeglefinus ) Free
    0302.53.00 --Coalfish ( Pollachius virens ) Free
    0302.54.00 --Hake ( Merluccius spp. , Urophycis spp. ) Free
    0302.55.00 --Alaska Pollock ( Theragra chalcogramma ) Free
    0302.56.00 --Blue whitings ( Micromesistius poutassou , Micromesistius australis ) Free
    0302.59.00 --Other Free
    0302.7 -Tilapias ( Oreochromis spp. ), catfish ( Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp. ), carp ( Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp. ), eels ( Anguilla spp. ), Nile perch ( Lates niloticus ) and snakeheads ( Channa spp. ), excluding edible fish offal of 0302.91.00 to 0302.99.00:  
    0302.71.00 --Tilapias ( Oreochromis spp. ) Free
    0302.72.00 --Catfish ( Pangasius spp. , Silurus spp. , Clarias spp. , Ictalurus spp. ) Free
    0302.73.00 --Carp ( Cyprinus spp ., Carassius spp ., Ctenopharyngodon idellus , Hypophthalmichthys spp ., Cirrhinus spp ., Mylopharyngodon piceus , Catla catla, Labeo spp ., Osteochilus hasselti , Leptobarbus hoeveni , Megalobrama spp .) Free
    0302.74.00 --Eels ( Anguilla spp. ) Free
    0302.79.00 --Other Free
    0302.8 -Other fish, excluding edible fish offal of 0302.91.00 to 0302.99.00:  
    0302.81.00 --Dogfish and other sharks Free
    0302.82.00 --Rays and skates ( Rajidae ) Free
    0302.83.00 --Toothfish ( Dissostichus spp. ) Free
    0302.84.00 --Seabass ( Dicentrarchus spp. ) Free
    0302.85.00 --Seabream ( Sparidae ) Free
    0302.89.00 --Other Free
    0302.9 -Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal:  
    0302.91.00 --Livers, roes and milt Free
    0302.92.00 --Shark fins Free
    0302.99.00 --Other Free
    0303 FISH, FROZEN, EXCLUDING FISH FILLETS AND OTHER FISH MEAT OF 0304:  
    0303.1 -Salmonidae, excluding edible fish offal of 0303.91.00 to 0303.99.00:  
    0303.11.00 --Sockeye salmon (red salmon) ( Oncorhynchus nerka ) Free
    0303.12.00 --Other Pacific salmon ( Oncorhynchus gorbuscha , Oncorhynchus keta , Oncorhynchus tschawytscha , Oncorhynchus kisutch , Oncorhynchus masou and Oncorhynchus rhodurus ) Free
    0303.13.00 --Atlantic salmon ( Salmo salar ) and Danube salmon ( Hucho hucho ) Free
    0303.14.00 --Trout ( Salmo trutta , Oncorhynchus mykiss , Oncorhynchus clarki , Oncorhynchus aguabonita , Oncorhynchus gilae , Oncorhynchus apache and Oncorhynchus chrysogaster ) Free
    0303.19.00 --Other Free
    0303.2 -Tilapias ( Oreochromis spp. ), catfish ( Pangasius spp ., Silurus spp ., Clarias spp ., Ictalurus spp .), carp ( Cyprinus spp ., Carassius spp ., Ctenopharyngodon idellus , Hypophthalmichthys spp ., Cirrhinus spp ., Mylopharyngodon piceus , Catla catla, Labeo spp ., Osteochilus hasselti , Leptobarbus hoeveni , Megalobrama spp .), eels ( Anguilla spp. ), Nile perch ( Lates niloticus ) and snakeheads ( Channa spp. ), excluding edible fish offal of 0303.91.00 to 0303.99.00:  
    0303.23.00 --Tilapias ( Oreochromis spp. ) Free
    0303.24.00 --Catfish ( Pangasius spp. , Silurus spp. , Clarias spp. , Ictalurus spp. ) Free
    0303.25.00 --Carp ( Cyprinus spp ., Carassius spp ., Ctenopharyngodon idellus , Hypophthalmichthys spp ., Cirrhinus spp ., Mylopharyngodon piceus , Catla catla , Labeo spp ., Osteochilus hasselti , Leptobarbus hoeveni , Megalobrama spp .) Free
    0303.26.00 --Eels ( Anguilla spp. ) Free
    0303.29.00 --Other Free
    0303.3 -Flat fish ( Pleuronectidae , Bothidae , Cynoglossidae , Soleidae , Scophthalmidae and Citharidae ), excluding edible fish offal of 0303.91.00 to 0303.99.00:  
    0303.31.00 --Halibut ( Reinhardtius hippoglossoides , Hippoglossus hippoglossus , Hippoglossus stenolepis ) Free
    0303.32.00 --Plaice ( Pleuronectes platessa ) Free
    0303.33.00 --Sole ( Solea spp .) Free
    0303.34.00 --Turbots ( Psetta maxima ) Free
    0303.39.00 --Other Free
    0303.4 -Tunas (of the genus Thunnus ), skipjack tuna (stripe-bellied bonito) ( Katsuwonus pelamis ), excluding edible fish offal of 0303.91.00 to 0303.99.00:  
    0303.41.00 --Albacore or longfinned tunas ( Thunnus alalunga ) Free
    0303.42.00 --Yellowfin tunas ( Thunnus albacares ) Free
    0303.43.00 --Skipjack tuna (stripe-bellied bonito) ( Katsuwonus pelamis ) Free
    0303.44.00 --Bigeye tunas ( Thunnus obesus ) Free
    0303.45.00 --Bluefin tunas (Thunnus thynnus) Free
    0303.45.00 --Atlantic and Pacific bluefin tunas ( Thunnus thynnus , Thunnus orientalis ) Free
    0303.46.00 --Southern bluefin tunas ( Thunnus maccoyii ) Free
    0303.49.00 --Other Free
    0303.5 -Herrings ( Clupea harengus , Clupea pallasii ), anchovies ( Engraulis spp. ), sardines ( Sardina pilchardus , Sardinops spp .), sardinella ( Sardinella spp .), brisling or sprats ( Sprattus sprattus ), mackerel ( Scomber scombrus , Scomber australasicus , Scomber japonicus ), Indian mackerels ( Rastrelliger spp .), seerfishes ( Scomberomorus spp .), jack and horse mackerel ( Trachurus spp .), jacks, crevalles ( Caranx spp .), cobia ( Rachycentron canadum ), silver pomfrets ( Pampus spp .), Pacific saury ( Cololabis saira ), scads ( Decapterus spp .), capelin ( Mallotus villosus ), swordfish ( Xiphias gladius ), Kawakawa ( Euthynnus affinis ), bonitos ( Sarda spp .), marlins, sailfishes, spearfish ( Istiophoridae ), excluding edible fish offal of 0303.91.00 to 0303.99.00:  
    0303.51.00 --Herrings ( Clupea harengus , Clupea pallasii ) Free
    0303.53.00 --Sardines ( Sardina pilchardus , Sardinops spp. ), sardinella ( Sardinella spp. ), brisling or sprats ( Sprattus sprattus ) Free
    0303.54.00 --Mackerel ( Scomber scombrus , Scomber australasicus , Scomber japonicus ) Free
    0303.55.00 --Jack and horse mackerel ( Trachurus spp. ) Free
    0303.56.00 --Cobia ( Rachycentron canadum ) Free
    0303.57.00 --Swordfish ( Xiphias gladius ) Free
    0303.59.00 --Other Free
    0303.6 -Fish of the families Bregmacerotidae , Euclichthyidae , Gadidae , Macrouridae , Melanonidae , Merlucciidae , Moridae and Muraenolepididae , excluding edible fish offal of 0303.91.00 to 0303.99.00:  
    0303.63.00 --Cod ( Gadus morhua , Gadus ogac , Gadus macrocephalus ) Free
    0303.64.00 --Haddock ( Melanogrammus aeglefinus ) Free
    0303.65.00 --Coalfish ( Pollachius virens ) Free
    0303.66.00 --Hake ( Merluccius spp. , Urophycis spp. ) Free
    0303.67.00 --Alaska Pollock ( Theragra chalcogramma ) Free
    0303.68.00 --Blue whitings ( Micromesistius poutassou , Micromesistius australis ) Free
    0303.69.00 --Other Free
    0303.8 -Other fish, excluding edible fish offal of 0303.91.00 to 0303.99.00:  
    0303.81.00 --Dogfish and other sharks  
    0303.82.00 --Rays and skates ( Rajidae ) Free
    0303.83.00 --Toothfish ( Dissostichus spp. ) Free
    0303.84.00 --Seabass ( Dicentrarchus spp. ) Free
    0303.89.00 --Other Free
    0303.9 -Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal:  
    0303.91.00 --Livers, roes and milt Free
    0303.92.00 --Shark fins Free
    0303.99.00 --Other Free
    0304 FISH FILLETS AND OTHER FISH MEAT (WHETHER OR NOT MINCED), FRESH, CHILLED OR FROZEN:  
    0304.3 -Fresh or chilled fillets of tilapias ( Oreochromis spp. ), catfish ( Pangasius spp ., Silurus spp ., Clarias spp ., Ictalurus spp .), carp ( Cyprinus spp ., Carassius spp ., Ctenopharyngodon idellus , Hypophthalmichthys spp ., Cirrhinus spp ., Mylopharyngodon piceus , Catla catla , Labeo spp ., Osteochilus hasselti , Leptobarbus hoeveni , Megalobrama spp .), eels ( Anguilla spp. ), Nile perch ( Lates niloticus ) and snakeheads ( Channa spp. ):  
    0304.31.00 --Tilapias ( Oreochromis spp. ) Free
    0304.32.00 --Catfish ( Pangasius spp. , Silurus spp. , Clarias spp. , Ictalurus spp. ) Free
    0304.33.00 --Nile perch ( Lates niloticus ) Free
    0304.39.00 --Other Free
    0304.4 -Fresh or chilled fillets of other fish:  
    0304.41.00 --Pacific salmon ( Oncorhynchus nerka , Oncorhynchus gorbuscha , Oncorhynchus keta , Oncorhynchus tschawytscha , Oncorhynchus kisutch , Oncorhynchus masou and Oncorhynchus rhodurus ), Atlantic salmon ( Salmo salar ) and Danube salmon ( Hucho hucho ) Free
    0304.42.00 --Trout ( Salmo trutta , Oncorhynchus mykiss , Oncorhynchus clarki , Oncorhynchus aguabonita , Oncorhynchus gilae , Oncorhynchus apache and Oncorhynchus chrysogaster ) Free
    0304.43.00 --Flat fish ( Pleuronectidae , Bothidae , Cynoglossidae , Soleidae , Scophthalmidae and Citharidae ) Free
    0304.44.00 --Fish of the families Bregmacerotidae , Euclichthyidae , Gadidae , Macrouridae , Melanonidae , Moridae and Muraenolepididae Free
    0304.45.00 --Swordfish ( Xiphias gladius ) Free
    0304.46.00 --Toothfish ( Dissostichus spp. ) Free
    0304.47.00 --Dogfish and other sharks Free
    0304.48.00 --Rays and skates ( Rajidae ) Free
    0304.49.00 --Other Free
    0304.5 -Other, fresh or chilled:  
    0304.51.00 --Tilapias ( Oreochromis spp. ), catfish ( Pangasius spp ., Silurus spp ., Clarias spp ., Ictalurus spp .), carp ( Cyprinus spp ., Carassius spp ., Ctenopharyngodon idellus , Hypophthalmichthys spp ., Cirrhinus spp ., Mylopharyngodon piceus , Catla catla, Labeo spp ., Osteochilus hasselti , Leptobarbus hoeveni , Megalobrama spp .), eels ( Anguilla spp. ), Nile perch ( Lates niloticus ) and snakeheads ( Channa spp. ) Free
    0304.52.00 --Salmonidae Free
    0304.53.00 --Fish of the families Bregmacerotidae , Euclichthyidae , Gadidae , Macrouridae , Melanonidae , Merlucciidae , Moridae and Muraenolepididae Free
    0304.54.00 --Swordfish ( Xiphias gladius ) Free
    0304.55.00 --Toothfish ( Dissostichus spp. ) Free
    0304.56.00 --Dogfish and other sharks Free
    0304.57.00 --Rays and skates ( Rajidae ) Free
    0304.59.00 --Other Free
    0304.6 -Frozen fillets of tilapias ( Oreochromis spp .), catfish ( Pangasius spp ., Silurus spp ., Clarias spp ., Ictalurus spp .), carp ( Cyprinus spp ., Carassius spp ., Ctenopharyngodon idellus , Hypophthalmichthys spp ., Cirrhinus spp ., Mylopharyngodon piceus , Catla catla, Labeo spp ., Osteochilus hasselti , Leptobarbus hoeveni , Megalobrama spp .), eels ( Anguilla spp .), Nile perch ( Lates niloticus ) and snakeheads ( Channa spp. ):  
    0304.61.00 --Tilapias ( Oreochromis spp. ) Free
    0304.62.00 --Catfish ( Pangasius spp. , Silurus spp. , Clarias spp. , Ictalurus spp. ) Free
    0304.63.00 --Nile perch ( Lates niloticus ) Free
    0304.69.00 --Other Free
    0304.7 -Frozen fillets of fish of the families Bregmacerotidae , Euclichthyidae , Gadidae , Macrouridae , Melanonidae , Merlucciidae , Moridae and Muraenolepididae :  
    0304.71.00 --Cod ( Gadus morhua , Gadus ogac , Gadus macrocephalus ) Free
    0304.72.00 --Haddock ( Melanogrammus aeglefinus ) Free
    0304.73.00 --Coalfish ( Pollachius virens ) Free
    0304.74.00 --Hake ( Merluccius spp. , Urophycis spp. ) Free
    0304.75.00 --Alaska Pollock ( Theragra chalcogramma ) Free
    0304.79.00 --Other Free
    0304.8 -Frozen fillets of other fish:  
    0304.81.00 --Pacific salmon ( Oncorhynchus nerka , Oncorhynchus gorbuscha , Oncorhynchus keta , Oncorhynchus tschawytscha , Oncorhynchus kisutch , Oncorhynchus masou and Oncorhynchus rhodurus ), Atlantic salmon ( Salmo salar ) and Danube salmon ( Hucho hucho ) Free
    0304.82.00 --Trout ( Salmo trutta , Oncorhynchus mykiss , Oncorhynchus clarki , Oncorhynchus aguabonita , Oncorhynchus gilae , Oncorhynchus apache and Oncorhynchus chrysogaster ) Free
    0304.83.00 --Flat fish ( Pleuronectidae , Bothidae , Cynoglossidae , Soleidae , Scophthalmidae and Citharidae ) Free
    0304.84.00 --Swordfish ( Xiphias gladius ) Free
    0304.85.00 --Toothfish ( Dissostichus spp. ) Free
    0304.86.00 --Herrings ( Clupea harengus , Clupea pallasii ) Free
    0304.87.00 --Tunas (of the genus Thunnus ), skipjack tuna (stripe-bellied bonito) ( Katsuwonus pelamis ) Free
    0304.88.00 --Dogfish, other sharks, rays and skates ( Rajidae ) Free
    0304.89.00 --Other Free
    0304.9 -Other, frozen:  
    0304.91.00 --Swordfish ( Xiphias gladius ) Free
    0304.92.00 --Toothfish ( Dissostichus spp .) Free
    0304.93.00 --Tilapias ( Oreochromis spp. ), catfish ( Pangasius spp ., Silurus spp ., Clarias spp ., Ictalurus spp .), carp ( Cyprinus spp ., Carassius spp ., Ctenopharyngodon idellus , Hypophthalmichthys spp ., Cirrhinus spp ., Mylopharyngodon piceus , Catla catla, Labeo spp ., Osteochilus hasselti , Leptobarbus hoeveni , Megalobrama spp .), eels ( Anguilla spp. ), Nile perch ( Lates niloticus ) and snakeheads ( Channa spp. ) Free
    0304.94.00 --Alaska Pollock ( Theragra chalcogramma ) Free
    0304.95.00 --Fish of the families Bregmacerotidae , Euclichthyidae , Gadidae , Macrouridae , Melanonidae , Merlucciidae , Moridae and Muraenolepididae , other than Alaska Pollock ( Theragra chalcogramma ) Free
    0304.96.00 --Dogfish and other sharks Free
    0304.97.00 --Rays and skates ( Rajidae ) Free
    0304.99.00 --Other Free
    0305 FISH, DRIED, SALTED OR IN BRINE; SMOKED FISH, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS:  
    0305.10.00 (Repealed by No 91 of 202)  
    0305.20.00 -Livers, roes and milt of fish, dried, smoked, salted or in brine Free
    0305.3 -Fish fillets, dried, salted or in brine, but not smoked:  
    0305.31.00 --Tilapias ( Oreochromis spp. ), catfish ( Pangasius spp ., Silurus spp ., Clarias spp ., Ictalurus spp .), carp ( Cyprinus spp ., Carassius spp ., Ctenopharyngodon idellus , Hypophthalmichthys spp ., Cirrhinus spp ., Mylopharyngodon piceus , Catla catla, Labeo spp ., Osteochilus hasselti , Leptobarbus hoeveni , Megalobrama spp .), eels ( Anguilla spp. ), Nile perch ( Lates niloticus ) and snakeheads ( Channa spp. ) Free
    0305.32.00 --Fish of the families Bregmacerotidae , Euclichthyidae , Gadidae , Macrouridae , Melanonidae , Merlucciidae , Moridae and Muraenolepididae Free
    0305.39.00 --Other Free
    0305.4 -Smoked fish, including fillets, other than edible fish offal:  
    0305.41.00 --Pacific salmon ( Oncorhynchus nerka , Oncorhynchus gorbuscha , Oncorhynchus keta , Oncorhynchus tschawytscha , Oncorhynchus kisutch , Oncorhynchus masou and Oncorhynchus rhodurus ), Atlantic salmon ( Salmo salar ) and Danube salmon ( Hucho hucho ) Free
    0305.42.00 --Herrings ( Clupea harengus , Clupea pallasii ) Free
    0305.43.00 --Trout ( Salmo trutta , Oncorhynchus mykiss , Oncorhynchus clarki , Oncorhynchus aguabonita , Oncorhynchus gilae , Oncorhynchus apache and Oncorhynchus chrysogaster ) Free
    0305.44.00 --Tilapias ( Oreochromis spp. ), catfish ( Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp. ), carp ( Cyprinus spp ., Carassius spp ., Ctenopharyngodon idellus , Hypophthalmichthys spp ., Cirrhinus spp ., Mylopharyngodon piceus , Catla catla, Labeo spp ., Osteochilus hasselti , Leptobarbus hoeveni , Megalobrama spp .), eels ( Anguilla spp. ), Nile perch ( Lates niloticus ) and snakeheads ( Channa spp. ) Free
    0305.49.00 --Other Free
    0305.5 -Dried fish, other than edible fish offal, whether or not salted but not smoked:  
    0305.51.00 --Cod ( Gadus morhua , Gadus ogac , Gadus macrocephalus ) Free
    0305.52.00 --Tilapias ( Oreochromis spp. ), catfish ( Pangasius spp ., Silurus spp ., Clarias spp ., Ictalurus spp .), carp ( Cyprinus spp ., Carassius spp ., Ctenopharyngodon idellus , Hypophthalmichthys spp., Cirrhinus spp ., Mylopharyngodon piceus , Catla catla, Labeo spp ., Osteochilus hasselti , Leptobarbus hoeveni , Megalobrama spp .), eels ( Anguilla spp. ), Nile perch ( Lates niloticus ) and snakeheads ( Channa spp. ) Free
    0305.53.00 --Fish of the families Bregmacerotidae , Euclichthyidae , Gadidae , Macrouridae , Melanonidae , Merlucciidae , Moridae and Muraenolepididae , other than cod ( Gadus morhua , Gadus ogac , Gadus macrocephalus ) Free
    0305.54.00 --Herrings ( Clupea harengus , Clupea pallasii ), anchovies ( Engraulis spp. ), sardines ( Sardina pilchardus , Sardinops spp .), sardinella ( Sardinella spp. ), brisling or sprats ( Sprattus sprattus ), mackerel ( Scomber scombrus , Scomber australasicus , Scomber japonicus ), Indian mackerels ( Rastrelliger spp. ), seerfishes ( Scomberomorus spp .), jack and horse mackerel ( Trachurus spp. ), jacks, crevalles ( Caranx spp. ), cobia ( Rachycentron canadum ), silver pomfrets ( Pampus spp .), Pacific saury ( Cololabis saira ), scads ( Decapterus spp .), capelin ( Mallotus villosus ), swordfish ( Xiphias gladius ), Kawakawa ( Euthynnus affinis ), bonitos ( Sarda spp .), marlins, sailfishes, spearfish ( Istiophoridae ) Free
    0305.59.00 --Other Free
    0305.6 -Fish, salted but not dried or smoked and fish in brine, other than edible fish offal:  
    0305.61.00 --Herrings ( Clupea harengus , Clupea pallasii ) Free
    0305.62.00 --Cod ( Gadus morhua , Gadus ogac , Gadus macrocephalus ) Free
    0305.63.00 --Anchovies ( Engraulis spp .) Free
    0305.64.00 --Tilapias ( Oreochromis spp. ), catfish ( Pangasius spp ., Silurus spp ., Clarias spp ., Ictalurus spp .), carp ( Cyprinus spp ., Carassius spp ., Ctenopharyngodon idellus , Hypophthalmichthys spp ., Cirrhinus spp ., Mylopharyngodon piceus , Catla catla , Labeo spp ., Osteochilus hasselti , Leptobarbus hoeveni , Megalobrama spp .), eels ( Anguilla spp. ), Nile perch ( Lates niloticus ) and snakeheads ( Channa spp. ) Free
    0305.69.00 --Other Free
    0305.7 -Fish fins, heads, tails, maws and other edible fish offal:  
    0305.71.00 --Shark fins Free
    0305.72.00 --Fish heads, tails and maws Free
    0305.79.00 --Other Free
    0306 CRUSTACEANS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED CRUSTACEANS, WHETHER IN SHELL OR NOT, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS; CRUSTACEANS, IN SHELL, COOKED BY STEAMING OR BY BOILING IN WATER, WHETHER OR NOT CHILLED, FROZEN, DRIED, SALTED OR IN BRINE: Free
    0306.1 -Frozen:  
    0306.11.00 --Rock lobster and other sea crawfish ( Palinurus spp ., Panulirus spp ., Jasus spp .) Free
    0306.12.00 --Lobsters ( Homarus spp .) Free
    0306.14.00 --Crabs Free
    0306.15.00 --Norway lobsters ( Nephrops norvegicus ) Free
    0306.16.00 --Cold-water shrimps and prawns ( Pandalus spp. , Crangon crangon ) Free
    0306.17.00 --Other shrimps and prawns Free
    0306.19.00 --Other Free
    0306.3 -Live, fresh or chilled: Free
    0306.31.00 --Rock lobster and other sea crawfish ( Palinurus spp ., Panulirus spp ., Jasus spp .) Free
    0306.32.00 --Lobsters ( Homarus spp. ) Free
    0306.33.00 --Crabs Free
    0306.34.00 --Norway lobsters ( Nephrops norvegicus ) Free
    0306.35.00 --Cold-water shrimps and prawns ( Pandalus spp ., Crangon crangon ) Free
    0306.36.00 --Other shrimps and prawns Free
    0306.39.00 --Other Free
    0306.9 -Other: Free
    0306.91.00 --Rock lobster and other sea crawfish ( Palinurus spp ., Panulirus spp ., Jasus spp .) Free
    0306.92.00 --Lobsters ( Homarus spp. ) Free
    0306.93.00 --Crabs Free
    0306.94.00 --Norway lobsters ( Nephrops norvegicus ) Free
    0306.95.00 --Shrimps and prawns Free
    0306.99.00 --Other Free
    0307 MOLLUSCS, WHETHER IN SHELL OR NOT, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED MOLLUSCS, WHETHER IN SHELL OR NOT, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS:  
    0307.1 -Oysters:  
    0307.11.00 --Live, fresh or chilled Free
    0307.12.00 --Frozen Free
    0307.19.00 --Other Free
    0307.2 -Scallops and other molluscs of the family Pectinidae :  
    0307.21.00 --Live, fresh or chilled Free
    0307.22.00 --Frozen Free
    0307.29.00 --Other Free
    0307.3 -Mussels ( Mytilus spp ., Perna spp .):  
    0307.31.00 --Live, fresh or chilled Free
    0307.32.00 --Frozen Free
    0307.39.00 --Other Free
    0307.4 -Cuttle fish and squid:  
    0307.42.00 --Live, fresh or chilled Free
    0307.43.00 --Frozen Free
    0307.49.00 --Other Free
    0307.5 -Octopus ( Octopus spp .):  
    0307.51.00 --Live, fresh or chilled Free
    0307.52.00 --Frozen Free
    0307.59.00 --Other Free
    0307.60.00 -Snails, other than sea snails Free
    0307.7 -Clams, cockles and arkshells (families Arcidae , Arcticidae , Cardiidae , Donacidae , Hiatellidae , Mactridae , Mesodesmatidae , Myidae , Semelidae , Solecurtidae , Solenidae , Tridacnidae and Veneridae ):  
    0307.71.00 --Live, fresh or chilled Free
    0307.72.00 --Frozen Free
    0307.79.00 --Other Free
    0307.8 -Abalone ( Haliotis spp. ) and stromboid conchs ( Strombus spp. ):  
    0307.81.00 --Live, fresh or chilled abalone ( Haliotis spp. ) Free
    0307.82.00 --Live, fresh or chilled stromboid conchs ( Strombus spp. ) Free
    0307.83.00 --Frozen abalone ( Haliotis spp. ) Free
    0307.84.00 --Frozen stromboid conchs ( Strombus spp. ) Free
    0307.87.00 --Other abalone ( Haliotis spp. ) Free
    0307.88.00 --Other stromboid conchs ( Strombus spp. ) Free
    0307.9 -Other:  
    0307.91.00 --Live, fresh or chilled Free
    0307.92.00 --Frozen Free
    0307.99.00 --Other Free
    0308 AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, LIVE, FRESH, CHILLED, FROZEN, DRIED, SALTED OR IN BRINE; SMOKED AQUATIC INVERTEBRATES OTHER THAN CRUSTACEANS AND MOLLUSCS, WHETHER OR NOT COOKED BEFORE OR DURING THE SMOKING PROCESS:  
    0308.1 -Sea cucumbers ( Stichopus japonicus, Holothuroidea ):  
    0308.11.00 --Live, fresh or chilled Free
    0308.12.00 --Frozen Free
    0308.19.00 --Other Free
    0308.2 -Sea urchins ( Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echinus esculentus ):  
    0308.21.00 --Live, fresh or chilled Free
    0308.22.00 --Frozen Free
    0308.29.00 --Other Free
    0308.30.00 -Jellyfish ( Rhopilema spp. ) Free
    0308.90.00 -Other Free
    0309 FLOURS, MEALS AND PELLETS OF FISH, CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES, FIT FOR HUMAN CONSUMPTION:  
    0309.10.00 -Of fish Free
    0309.90.00 -Other Free

    4 CHAPTER 4
    Dairy produce; birds ' eggs; natural honey; edible products of animal origin, not elsewhere specified or included
    Notes.
  • 1. - " Milk " means full cream milk or partially or completely skimmed milk.
  • 2. - For the purposes of 0403, yogurt may be concentrated or flavoured and may contain added sugar or other sweetening matter, fruit, nuts, cocoa, chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers ' wares, provided that any added substance is not used for the purpose of replacing, in whole or in part, any milk constituent, and the product retains the essential character of yogurt.
  • 3. - For the purposes of 0405:
  • (a) " Butter " means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80% or more but not more than 95% by weight, a maximum milk solids-not-fat content of 2% by weight and a maximum water content of 16% by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria.
  • (b) " Dairy spreads " means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milkfat content of 39% or more but less than 80% by weight.
  • 4. - Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in 0406 provided that they have the three following characteristics:
  • (a) a milkfat content, by weight of the dry matter, of 5% or more;
  • (b) a dry matter content, by weight, of at least 70% but not exceeding 85%; and
  • (c) they are moulded or capable of being moulded.
  • 5. - This Chapter does not cover:
  • (a) Non-living insects, unfit for human consumption (0511); or
  • (b) Products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose calculated on the dry matter (1702); or
  • (c) Products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) (1901 or 2106); or
  • (d) Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (3502) or globulins (3504.00.00).
  • 6. - For the purposes of 0410, " insects " means edible non-living insects, whole or in parts, fresh, chilled, frozen, dried, smoked, salted or in brine, as well as flours and meals of insects, fit for human consumption. However, it does not cover edible non-living insects otherwise prepared or preserved (generally Section IV).
  • Subheading Notes.
  • 1. - For the purposes of 0404.10.00, " modified whey " means products consisting of whey constituents, that is., whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.
  • 2. - For the purposes of 0405.10.00, " butter " does not include dehydrated butter or ghee (0405.90.00).

  • 0401 MILK AND CREAM, NOT CONCENTRATED NOR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER:  
    0401.10.00 -Of a fat content, by weight, not exceeding 1% Free
    0401.20.00 -Of a fat content, by weight, exceeding 1% but not exceeding 6% Free
    0401.40.00 -Of a fat content, by weight, exceeding 6% but not exceeding 10% Free
    0401.50.00 -Of a fat content, by weight, exceeding 10% Free
    0402 MILK AND CREAM, CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER:  
    0402.10.00 -In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5% Free
    0402.2 -In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%:  
    0402.21.00 --Not containing added sugar or other sweetening matter Free
    0402.29.00 --Other Free
    0402.9 -Other:  
    0402.91.00 --Not containing added sugar or other sweetening matter Free
    0402.99.00 --Other Free
    0403 YOGURT; BUTTERMILK, CURDLED MILK AND CREAM, KEPHIR AND OTHER FERMENTED OR ACIDIFIED MILK AND CREAM, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER OR FLAVOURED OR CONTAINING ADDED FRUIT, NUTS OR COCOA:  
    0403.20 -Yogurt:  
    0403.20.10 ---Containing chocolate, spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers ' wares 5%
    DCS: 4%
    DCT: 5%
    0403.20.90 ---Other Free
    0403.90.00 -Other Free
    0404 WHEY, WHETHER OR NOT CONCENTRATED OR CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER; PRODUCTS CONSISTING OF NATURAL MILK CONSTITUENTS, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER, NOT ELSEWHERE SPECIFIED OR INCLUDED:  
    0404.10.00 -Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter Free
    0404.90.00 -Other Free
    0405 BUTTER AND OTHER FATS AND OILS DERIVED FROM MILK; DAIRY SPREADS:  
    0405.10.00 -Butter Free
    0405.20.00 -Dairy spreads 4%
    DCS:Free
      From 1 January 1997 4%
    DCS:Free
    0405.90.00 -Other Free
    0406 CHEESE AND CURD:  
    0406.10.00 -Fresh (unripened or uncured) cheese, including whey cheese, and curd $ 1.220/kg
    DC: $ 1.220/kg, less 5%
      From 1 January 1997 $ 1.330/kg
    DC: $ 1.330/kg, less 5%
      From 1 January 1998 $ 1.294/kg
    DC: $ 1.294/kg, less 5%
      From 1 January 1999 $ 1.257/kg
    DC: $ 1.257kg, less 5%
      From 1 January 2000 $ 1.220/kg
    DC: $ 1.220/kg, less 5%
    0406.20.00 -Grated or powdered cheese, of all kinds $ 1.220/kg
    DC: $ 1.220/kg, less 5%
      From 1 January 1997 $ 1.330/kg
    DC: $ 1.330/kg, less 5%
      From 1 January 1998 $ 1.294/kg
    DC: $ 1.294/kg, less 5%
      From 1 January 1999 $ 1.257/kg
    DC: $ 1.257/kg, less 5%
      From 1 January 2000 $ 1.220/kg
    DC: $ 1.220/kg, less 5%
    0406.30.00 -Processed cheese, not grated or powdered $ 1.220/kg
    DC: $ 1.220/kg, less 5%
      From 1 January 1997 $ 1.330/kg
    DC: $ 1.330/kg, less 5%
      From 1 January 1998 $ 1.294/kg
    DC: $ 1.294/kg, less 5%
      From 1 January 1999 $ 1.257/kg
    DC: $ 1.257/kg, less 5%
      From 1 January 2000 $ 1.220/kg
    DC: $ 1.220/kg, less 5%
    0406.40 -Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti :  
    0406.40.10 ---Cheese, of the following types:
    (a) roquefort;
    (b) stilton
    Free
    0406.40.90 ---Other $ 1.220/kg
    DC: $ 1.220/kg, less 5%
      From 1 January 1997 $ 1.330/kg
    DC: $ 1.330/kg, less 5%
      From 1 January 1998 $ 1.294/kg
    DC: $ 1.294/kg, less 5%
      From 1 January 1999 $ 1.257/kg
    DC: $ 1.257/kg, less 5%
      From 1 January 2000 $ 1.220/kg
    DC: $ 1.220/kg, less 5%
    0406.90 -Other cheese:  
    0406.90.10 ---Cheese, of the following types:
    (a) made wholly from goats ' milk, other than fetta or kasseri;
    (b) surface-ripened soft, having:
    (i) a fat content in the dry matter of not less than 50% by weight; and
    (ii) a moisture content of not less than 65% by weight of the non-fatty matter
    Free
    0406.90.90 ---Other $ 1.220/kg
    DC: $ 1.220/kg, less 5%
      From 1 January 1997 $ 1.330/kg
    DC: $ 1.330/kg, less 5%
      From 1 January 1998 $ 1.294/kg
    DC: $ 1.294/kg, less 5%
      From 1 January 1999 $ 1.257/kg
    DC: $ 1.257/kg, less 5%
      From 1 January 2000 $ 1.220/kg
    DC: $ 1.220/kg, less 5%
    0407 BIRDS ' EGGS, IN SHELL, FRESH, PRESERVED OR COOKED:  
    0407.1 -Fertilised eggs for incubation:  
    0407.11.00 --Of fowls of the species Gallus domesticus Free
    0407.19.00 --Other Free
    0407.2 -Other fresh eggs:  
    0407.21.00 --Of fowls of the species Gallus domesticus Free
    0407.29.00 --Other Free
    0407.90.00 -Other Free
    0408 BIRDS ' EGGS, NOT IN SHELL, AND EGG YOLKS, FRESH, DRIED, COOKED BY STEAMING OR BY BOILING IN WATER, MOULDED, FROZEN OR OTHERWISE PRESERVED, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER:  
    0408.1 -Egg yolks:  
    0408.11.00 --Dried Free
    0408.19.00 --Other Free
    0408.9 -Other:  
    0408.91.00 --Dried Free
    0408.99.00 --Other Free
    0409.00.00 NATURAL HONEY Free
    0410 INSECTS AND OTHER EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED:  
    0410.10.00 -Insects Free
    0410.90.00 -Other Free

    5 CHAPTER 5
    Products of animal origin, not elsewhere specified or included
    Notes.
  • 1. - This Chapter does not cover:
  • (a) Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried);
  • (b) Hides or skins (including furskins) other than goods of 0505 and parings and similar waste of raw hides or skins of 0511 (Chapter 41 or 43);
  • (c) Animal textile materials, other than horsehair and horsehair waste (Section XI); or
  • (d) Prepared knots or tufts for broom or brush making (9603).
  • 2. - For the purposes of 0501.00.00, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.
  • 3. - Throughout this Schedule, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as " ivory " .
  • 4. - Throughout this Schedule, " horsehair " means hair of the manes or tails of equine or bovine animals. 0511 covers, inter alia , horsehair and horsehair waste, whether or not put up as a layer with or without supporting material.

  • 0501.00.00 HUMAN HAIR, UNWORKED, WHETHER OR NOT WASHED OR SCOURED; WASTE OF HUMAN HAIR Free
    0502 PIGS ' , HOGS ' OR BOARS ' BRISTLES AND HAIR; BADGER HAIR AND OTHER BRUSH MAKING HAIR; WASTE OF SUCH BRISTLES OR HAIR:  
    0502.10.00 -Pigs ' , hogs ' or boars ' bristles and hair and waste thereof Free
    0502.90.00 -Other Free
    0504.00.00 GUTS, BLADDERS AND STOMACHS OF ANIMALS (OTHER THAN FISH), WHOLE AND PIECES THEREOF, FRESH, CHILLED, FROZEN, SALTED, IN BRINE, DRIED OR SMOKED Free
    0505 SKINS AND OTHER PARTS OF BIRDS, WITH THEIR FEATHERS OR DOWN, FEATHERS AND PARTS OF FEATHERS (WHETHER OR NOT WITH TRIMMED EDGES) AND DOWN, NOT FURTHER WORKED THAN CLEANED, DISINFECTED OR TREATED FOR PRESERVATION; POWDER AND WASTE OF FEATHERS OR PARTS OF FEATHERS:  
    0505.10.00 -Feathers of a kind used for stuffing; down Free
    0505.90.00 -Other Free
    0506 BONES AND HORN-CORES, UNWORKED, DEFATTED, SIMPLY PREPARED (BUT NOT CUT TO SHAPE), TREATED WITH ACID OR DEGELATINISED; POWDER AND WASTE OF THESE PRODUCTS:  
    0506.10.00 -Ossein and bones treated with acid Free
    0506.90.00 -Other Free
    0507 IVORY, TORTOISE-SHELL, WHALEBONE AND WHALEBONE HAIR, HORNS, ANTLERS, HOOVES, NAILS, CLAWS AND BEAKS, UNWORKED OR SIMPLY PREPARED BUT NOT CUT TO SHAPE; POWDER AND WASTE OF THESE PRODUCTS:  
    0507.10.00 -Ivory; ivory powder and waste Free
    0507.90.00 -Other Free
    0508.00.00 CORAL AND SIMILAR MATERIALS, UNWORKED OR SIMPLY PREPARED BUT NOT OTHERWISE WORKED; SHELLS OF MOLLUSCS, CRUSTACEANS OR ECHINODERMS AND CUTTLE-BONE, UNWORKED OR SIMPLY PREPARED BUT NOT CUT TO SHAPE, POWDER AND WASTE THEREOF Free
    0510.00.00 AMBERGRIS, CASTOREUM, CIVET AND MUSK; CANTHARIDES; BILE, WHETHER OR NOT DRIED; GLANDS AND OTHER ANIMAL PRODUCTS USED IN THE PREPARATION OF PHARMACEUTICAL PRODUCTS, FRESH, CHILLED, FROZEN OR OTHERWISE PROVISIONALLY PRESERVED Free
    0511 ANIMAL PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED; DEAD ANIMALS OF CHAPTER 1 OR 3, UNFIT FOR HUMAN CONSUMPTION:  
    0511.10.00 -Bovine semen Free
    0511.9 -Other:  
    0511.91.00 --Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3 Free
    0511.99 --Other:  
    0511.99.10 ---Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material 5%
    0511.99.90 ---Other Free




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