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 II  

Vegetable products
Note.
  • 1.- In this Section, " pellets " means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.
  • 6 CHAPTER 6
    Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
    Notes.
  • 1.- Subject to the second part of 0601, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter 7.
  • 2.- Any reference in 0603 or 0604 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of 9701.

  • 0601 BULBS, TUBERS, TUBEROUS ROOTS, CORMS, CROWNS AND RHIZOMES, DORMANT, IN GROWTH OR IN FLOWER; CHICORY PLANTS AND ROOTS OTHER THAN ROOTS OF 1212:  
    0601.10.00 -Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant Free
    0601.20.00 -Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots Free
    0602 OTHER LIVE PLANTS (INCLUDING THEIR ROOTS), CUTTINGS AND SLIPS; MUSHROOM SPAWN:  
    0602.10.00 -Unrooted cuttings and slips Free
    0602.20.00 -Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts Free
    0602.30.00 -Rhododendrons and azaleas, grafted or not Free
    0602.40.00 -Roses, grafted or not Free
    0602.90.00 -Other Free
    0603 CUT FLOWERS AND FLOWER BUDS OF A KIND SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL PURPOSES, FRESH, DRIED, DYED, BLEACHED, IMPREGNATED OR OTHERWISE PREPARED:  
    0603.1 -Fresh:  
    0603.11.00 --Roses Free
    0603.12.00 --Carnations Free
    0603.13.00 --Orchids Free
    0603.14.00 --Chrysanthemums Free
    0603.15.00 --Lilies ( Lilium spp. ) Free
    0603.19.00 --Other Free
    0603.90.00 -Other Free
    0604 FOLIAGE, BRANCHES AND OTHER PARTS OF PLANTS, WITHOUT FLOWERS OR FLOWER BUDS, AND GRASSES, MOSSES AND LICHENS, BEING GOODS OF A KIND SUITABLE FOR BOUQUETS OR FOR ORNAMENTAL PURPOSES, FRESH, DRIED, DYED, BLEACHED, IMPREGNATED OR OTHERWISE PREPARED:  
    0604.20.00 -Fresh Free
    0604.90.00 -Other Free

    7 CHAPTER 7
    Edible vegetables and certain roots and tubers
    Notes.
  • 1.- This Chapter does not cover forage products of 1214.
  • 2.- In 0709, 0710, 0711 and 0712 " vegetables " includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn ( Zea mays var. saccharata ), fruits of the genus Capsicum or of the genus Pimenta , fennel, parsley, chervil, tarragon, cress and sweet marjoram ( Majorana hortensis or Origanum majorana ).
  • 3.- 0712 covers all dried vegetables of the kinds falling in 0701 to 0711, other than:
  • (a) dried leguminous vegetables, shelled (0713);
  • (b) sweet corn in the forms specified in 1102 to 1104;
  • (c) flour, meal, powder, flakes, granules and pellets of potatoes (1105);
  • (d) flour, meal and powder of the dried leguminous vegetables of 0713 (1106).
  • 4.- However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (0904).
  • 5.- 0711 applies to vegetables which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.
  • Additional Note.
  • (Repealed by No 91 of 2021)

  • 0701 POTATOES, FRESH OR CHILLED:  
    0701.10.00 -Seed Free
    0701.90.00 -Other Free
    0702.00.00 TOMATOES, FRESH OR CHILLED Free
    0703 ONIONS, SHALLOTS, GARLIC, LEEKS AND OTHER ALLIACEOUS VEGETABLES, FRESH OR CHILLED:  
    0703.10.00 -Onions and shallots Free
    0703.20.00 -Garlic Free
    0703.90.00 -Leeks and other alliaceous vegetables Free
    0704 CABBAGES, CAULIFLOWERS, KOHLRABI, KALE AND SIMILAR EDIBLE BRASSICAS, FRESH OR CHILLED:  
    0704.10.00 -Cauliflowers and broccoli Free
    0704.20.00 -Brussels sprouts Free
    0704.90.00 -Other Free
    0705 LETTUCE ( Lactuca sativa ) AND CHICORY ( Cichorium spp. ), FRESH OR CHILLED:  
    0705.1 -Lettuce:  
    0705.11.00 --Cabbage lettuce (head lettuce) Free
    0705.19.00 --Other Free
    0705.2 -Chicory:  
    0705.21.00 --Witloof chicory ( Cichorium intybus var. foliosum ) Free
    0705.29.00 --Other Free
    0706 CARROTS, TURNIPS, SALAD BEETROOT, SALSIFY, CELERIAC, RADISHES AND SIMILAR EDIBLE ROOTS, FRESH OR CHILLED:  
    0706.10.00 -Carrots and turnips Free
    0706.90.00 -Other Free
    0707.00.00 CUCUMBERS AND GHERKINS, FRESH OR CHILLED Free
    0708 LEGUMINOUS VEGETABLES, SHELLED OR UNSHELLED, FRESH OR CHILLED:  
    0708.10.00 -Peas ( Pisum sativum ) Free
    0708.20.00 -Beans ( Vigna spp. , Phaseolus spp. ) Free
    0708.90.00 -Other leguminous vegetables Free
    0709 OTHER VEGETABLES, FRESH OR CHILLED:  
    0709.20.00 -Asparagus Free
    0709.30.00 -Aubergines (egg-plants) Free
    0709.40.00 -Celery other than celeriac Free
    0709.5 -Mushrooms and truffles:  
    0709.51.00 --Mushrooms of the genus Agaricus Free
    0709.52.00 --Mushrooms of the genus Boletus 5%
    DCS:4%
    DCT:5%
    0709.53.00 --Mushrooms of the genus Cantharellus 5%
    DCS:4%
    DCT:5%
    0709.54.00 --Shiitake ( Lentinus edodes ) 5%
    DCS:4%
    DCT:5%
    0709.55.00 --Matsutake ( Tricholoma matsutake , Tricholoma magnivelare , Tricholoma anatolicum , Tricholoma dulciolens , Tricholoma caligatum ) 5%
    DCS:4%
    DCT:5%
    0709.56.00 --Truffles ( Tuber spp. ) 5%
    DCS:4%
    DCT:5%
    0709.59.00 --Other 5%
    DCS:4%
    DCT:5%
    0709.60.00 -Fruits of the genus Capsicum or of the genus Pimenta Free
    0709.70.00 -Spinach, New Zealand spinach and orache spinach (garden spinach) Free
    0709.9 -Other:  
    0709.91.00 --Globe artichokes Free
    0709.92.00 --Olives Free
    0709.93.00 --Pumpkins, squash and gourds ( Cucurbita spp. ) Free
    0709.99.00 --Other Free
    0710 VEGETABLES (UNCOOKED OR COOKED BY STEAMING OR BOILING IN WATER), FROZEN:  
    0710.10.00 -Potatoes 5%
    DCS:4%
    DCT:5%
    0710.2 -Leguminous vegetables, shelled or unshelled:  
    0710.21.00 --Peas ( Pisum sativum ) Free
      From 1 January 1997 4%
      From 1 January 1998 2%
      From 1 January 1999 1%
      From 1 January 2000 Free
    0710.22.00 --Beans ( Vigna spp., Phaseolus spp. ) Free
      From 1 January 1997 4%
      From 1 January 1998 2%
      From 1 January 1999 1%
      From 1 January 2000 Free
    0710.29.00 --Other 5%
    DCS:4%
    DCT:5%
    0710.30.00 -Spinach, New Zealand spinach and orache spinach (garden spinach) 5%
    DCS:4%
    DCT:5%
    0710.40.00 -Sweet corn 5%
    DCS:4%
    DCT:5%
    0710.80.00 -Other vegetables 5%
    DCS:4%
    DCT:5%
    0710.90.00 -Mixtures of vegetables 5%
    DCS:4%
    DCT:5%
    0711 VEGETABLES PROVISIONALLY PRESERVED, BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION:  
    0711.20.00 -Olives Free
    0711.40.00 -Cucumbers and gherkins Free
    0711.5 -Mushrooms and truffles:  
    0711.51.00 --Mushrooms of the genus Agaricus Free
    0711.59.00 --Other Free
    0711.90.00 -Other vegetables; mixtures of vegetables Free
    0712 DRIED VEGETABLES, WHOLE, CUT, SLICED, BROKEN OR IN POWDER, BUT NOT FURTHER PREPARED:  
    0712.20.00 -Onions 5%
    DCS:4%
    DCT:5%
    0712.3 -Mushrooms, wood ears ( Auricularia spp. ), jelly fungi ( Tremella spp. ) and truffles:  
    0712.31.00 --Mushrooms of the genus Agaricus 5%
    DCS:4%
    DCT:5%
    0712.32.00 --Wood ears ( Auricularia spp. ) Free
    0712.33.00 --Jelly fungi ( Tremella spp. ) 5%
    DCS:4%
    DCT:5%
    0712.34.00 --Shiitake ( Lentinus edodes ) Free
    0712.39.00 --Other 5%
    DCS:4%
    DCT:5%
    0712.90 -Other vegetables; mixtures of vegetables:  
    0712.90.10 ---Potatoes 5%
      From 1 January 1997 7%
    DC:2%
    DCS:5%
    DCT:7%
      From 1 January 1998 5%
    0712.90.90 ---Other 5%
    DCS:4%
    DCT:5%
    0713 DRIED LEGUMINOUS VEGETABLES, SHELLED, WHETHER OR NOT SKINNED OR SPLIT:  
    0713.10.00 -Peas ( Pisum sativum ) Free
    0713.20.00 -Chickpeas (garbanzos) Free
    0713.3 -Beans ( Vigna spp. , Phaseolus spp. ):  
    0713.31.00 --Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek Free
    0713.32.00 --Small red (Adzuki) beans ( Phaseolus or Vigna angularis ) Free
    0713.33.00 --Kidney beans, including white pea beans ( Phaseolus vulgaris ) Free
    0713.34.00 --Bambara beans ( Vigna subterranea or Voandzeia subterranea ) Free
    0713.35.00 --Cow peas ( Vigna unguiculata ) Free
    0713.39.00 --Other Free
    0713.40.00 -Lentils Free
    0713.50.00 -Broad beans ( Vicia faba var. major ) and horse beans ( Vicia faba var. equina , Vicia faba var. minor ) Free
    0713.60.00 -Pigeon peas ( Cajanus cajan ) Free
    0713.90.00 -Other Free
    0714 MANIOC, ARROWROOT, SALEP, JERUSALEM ARTICHOKES, SWEET POTATOES AND SIMILAR ROOTS AND TUBERS WITH HIGH STARCH OR INULIN CONTENT, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT SLICED OR IN THE FORM OF PELLETS; SAGO PITH:  
    0714.10 -Manioc (cassava):  
    0714.10.10 ---Frozen Free
    0714.10.90 ---Other Free
    0714.20 -Sweet potatoes:  
    0714.20.10 ---Frozen 5%
    DCS:Free
    CA:Free
    0714.20.90 ---Other Free
    0714.30 -Yams ( Dioscorea spp. ):  
    0714.30.10 ---Frozen Free
    0714.30.90 ---Other Free
    0714.40 -Taro ( Colocasia spp. ):  
    0714.40.10 ---Frozen Free
    0714.40.90 ---Other Free
    0714.50 -Yautia ( Xanthosoma spp. ):  
    0714.50.10 ---Frozen Free
    0714.50.90 ---Other Free
    0714.90 -Other:  
    0714.90.10 ---Frozen Free
    0714.90.90 ---Other Free

    8 CHAPTER 8
    Edible fruit and nuts; peel of citrus fruit or melons
    Notes.
  • 1.- This Chapter does not cover inedible nuts or fruits.
  • 2.- Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts.
  • 3.- Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following purposes:
  • (a) For additional preservation or stabilisation (for example, by moderate heat treatment, sulphuring, the addition of sorbic acid or potassium sorbate),
  • (b) To improve or maintain their appearance (for example, by the addition of vegetable oil or small quantities of glucose syrup),
  •  
    provided that they retain the character of dried fruit or dried nuts.
  • 4.- 0812 applies to fruit and nuts which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state.
  • Additional Note.
  • (Repealed by No 91 of 2021)

  • 0801 COCONUTS, BRAZIL NUTS AND CASHEW NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED:  
    0801.1 -Coconuts:  
    0801.11.00 --Desiccated Free
    0801.12.00 --In the inner shell (endocarp) Free
    0801.19.00 --Other Free
    0801.2 -Brazil nuts:  
    0801.21.00 --In shell Free
    0801.22.00 --Shelled Free
    0801.3 -Cashew nuts:  
    0801.31.00 --In shell Free
    0801.32.00 --Shelled Free
    0802 OTHER NUTS, FRESH OR DRIED, WHETHER OR NOT SHELLED OR PEELED:  
    0802.1 -Almonds:  
    0802.11.00 --In shell 5%
    DCS:4%
    DCT:5%
    0802.12.00 --Shelled 5%
    DCS:4%
    DCT:5%
    0802.2 -Hazelnuts or filberts ( Corylus spp .):  
    0802.21.00 --In shell Free
    0802.22.00 --Shelled Free
    0802.3 -Walnuts:  
    0802.31.00 --In shell Free
    0802.32.00 --Shelled Free
    0802.4 -Chestnuts ( Castanea spp. ):  
    0802.41.00 --In shell Free
    0802.42.00 --Shelled Free
    0802.5 -Pistachios:  
    0802.51.00 --In shell Free
    0802.52.00 --Shelled Free
    0802.6 -Macadamia nuts:  
    0802.61.00 --In shell Free
    0802.62.00 --Shelled Free
    0802.70.00 -Kola nuts ( Cola spp. ) Free
    0802.80.00 -Areca nuts Free
    0802.9 -Other:  
    0802.91.00 --Pine nuts, in shell Free
    0802.92.00 --Pine nuts, shelled Free
    0802.99.00 --Other Free
    0803 BANANAS, INCLUDING PLANTAINS, FRESH OR DRIED:  
    0803.10.00 -Plantains Free
    0803.90.00 -Other Free
    0804 DATES, FIGS, PINEAPPLES, AVOCADOS, GUAVAS, MANGOES AND MANGOSTEENS, FRESH OR DRIED:  
    0804.10.00 -Dates Free
    0804.20.00 -Figs Free
    0804.30.00 -Pineapples Free
    0804.40.00 -Avocados Free
    0804.50.00 -Guavas, mangoes and mangosteens Free
    0805 CITRUS FRUIT, FRESH OR DRIED:  
    0805.10.00 -Oranges Free
    0805.2 -Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids:  
    0805.21.00 --Mandarins (including tangerines and satsumas) Free
    0805.22.00 --Clementines Free
    0805.29.00 --Other Free
    0805.40.00 -Grapefruit and pomelos Free
    0805.50.00 -Lemons ( Citrus limon , Citrus limonum ) and limes ( Citrus aurantifolia , Citrus latifolia ) Free
    0805.90.00 -Other Free
    0806 GRAPES, FRESH OR DRIED:  
    0806.10.00 -Fresh 5%
    0806.20.00 -Dried 5%
    0807 MELONS (INCLUDING WATERMELONS) AND PAWPAWS (PAPAYAS), FRESH:  
    0807.1 -Melons (including watermelons):  
    0807.11.00 --Watermelons Free
    0807.19.00 --Other Free
    0807.20.00 -Pawpaws (papayas) Free
    0808 APPLES, PEARS AND QUINCES, FRESH:  
    0808.10.00 -Apples Free
    0808.30.00 -Pears Free
    0808.40.00 -Quinces Free
    0809 APRICOTS, CHERRIES, PEACHES (INCLUDING NECTARINES), PLUMS AND SLOES, FRESH:  
    0809.10.00 -Apricots Free
    0809.2 -Cherries:  
    0809.21.00 --Sour cherries ( Prunus cerasus ) Free
    0809.29.00 --Other Free
    0809.30.00 -Peaches, including nectarines Free
    0809.40.00 -Plums and sloes Free
    0810 OTHER FRUIT, FRESH:  
    0810.10.00 -Strawberries Free
    0810.20.00 -Raspberries, blackberries, mulberries and loganberries Free
    0810.30.00 -Black, white or red currants and gooseberries Free
    0810.40.00 -Cranberries, bilberries and other fruits of the genus Vaccinium Free
    0810.50.00 -Kiwifruit Free
    0810.60.00 -Durians Free
    0810.70.00 -Persimmons Free
    0810.90.00 -Other Free
    0811 FRUIT AND NUTS, UNCOOKED OR COOKED BY STEAMING OR BOILING IN WATER, FROZEN, WHETHER OR NOT CONTAINING ADDED SUGAR OR OTHER SWEETENING MATTER:  
    0811.10.00 -Strawberries 4%
    DCS:Free
      From 1 January 1997 4%
    DCS:Free
    0811.20.00 -Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries Free
    0811.90.00 -Other Free
    0812 FRUIT AND NUTS PROVISIONALLY PRESERVED, BUT UNSUITABLE IN THAT STATE FOR IMMEDIATE CONSUMPTION:  
    0812.10.00 -Cherries Free
    0812.90.00 -Other Free
    0813 FRUIT, DRIED, OTHER THAN THAT OF 0801 TO 0806; MIXTURES OF NUTS OR DRIED FRUITS OF THIS CHAPTER:  
    0813.10.00 -Apricots 5%
    0813.20.00 -Prunes 5%
    0813.30.00 -Apples 5%
    0813.40.00 -Other fruit 5%
    0813.50.00 -Mixtures of nuts or dried fruits of this Chapter 5%
    0814.00.00 PEEL OF CITRUS FRUIT OR MELONS (INCLUDING WATERMELONS), FRESH, FROZEN, DRIED OR PROVISIONALLY PRESERVED IN BRINE, IN SULPHUR WATER OR IN OTHER PRESERVATIVE SOLUTIONS Free

    9 CHAPTER 9
    Coffee, tea, mate and spices
    Notes.
  • 1.- Mixtures of the products of 0904 to 0910 are to be classified as follows:
  • (a) Mixtures of two or more of the products of the same heading are to be classified in that heading;
  • (b) Mixtures of two or more of the products of different headings are to be classified in 0910.
  •  
    The addition of other substances to the products of 0904 to 0910 (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in 2103.
  • 2.- This Chapter does not cover Cubeb pepper ( Piper cubeba ) or other products of 1211.

  • 0901 COFFEE, WHETHER OR NOT ROASTED OR DECAFFEINATED; COFFEE HUSKS AND SKINS; COFFEE SUBSTITUTES CONTAINING COFFEE IN ANY PROPORTION:  
    0901.1 -Coffee, not roasted:  
    0901.11.00 --Not decaffeinated Free
    0901.12.00 --Decaffeinated Free
    0901.2 -Coffee, roasted:  
    0901.21.00 --Not decaffeinated Free
    0901.22.00 --Decaffeinated Free
    0901.90.00 -Other Free
    0902 TEA, WHETHER OR NOT FLAVOURED:  
    0902.10.00 -Green tea (not fermented) in immediate packings of a content not exceeding 3 kg Free
    0902.20.00 -Other green tea (not fermented) Free
    0902.30.00 -Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg Free
    0902.40.00 -Other black tea (fermented) and other partly fermented tea Free
    0903.00.00 MATE Free
    0904 PEPPER OF THE GENUS Piper ; DRIED OR CRUSHED OR GROUND FRUITS OF THE GENUS Capsicum OR OF THE GENUS Pimenta :  
    0904.1 -Pepper:  
    0904.11.00 --Neither crushed nor ground Free
    0904.12.00 --Crushed or ground Free
    0904.2 -Fruits of the genus Capsicum or of the genus Pimenta :  
    0904.21.00 --Dried, neither crushed nor ground Free
    0904.22.00 --Crushed or ground Free
    0905 VANILLA:  
    0905.10.00 -Neither crushed nor ground Free
    0905.20.00 -Crushed or ground Free
    0906 CINNAMON AND CINNAMON-TREE FLOWERS:  
    0906.1 -Neither crushed nor ground:  
    0906.11.00 --Cinnamon ( Cinnamomum zeylanicum Blume ) Free
    0906.19.00 --Other Free
    0906.20.00 -Crushed or ground Free
    0907 CLOVES (WHOLE FRUIT, CLOVES AND STEMS):  
    0907.10.00 -Neither crushed nor ground Free
    0907.20.00 -Crushed or ground Free
    0908 NUTMEG, MACE AND CARDAMOMS:  
    0908.1 -Nutmeg:  
    0908.11.00 --Neither crushed nor ground Free
    0908.12.00 --Crushed or ground Free
    0908.2 -Mace:  
    0908.21.00 --Neither crushed nor ground Free
    0908.22.00 --Crushed or ground Free
    0908.3 -Cardamoms:  
    0908.31.00 --Neither crushed nor ground Free
    0908.32.00 --Crushed or ground Free
    0909 SEEDS OF ANISE, BADIAN, FENNEL, CORIANDER, CUMIN OR CARAWAY; JUNIPER BERRIES:  
    0909.2 -Seeds of coriander:  
    0909.21.00 --Neither crushed nor ground Free
    0909.22.00 --Crushed or ground Free
    0909.3 -Seeds of cumin:  
    0909.31.00 --Neither crushed nor ground Free
    0909.32.00 --Crushed or ground Free
    0909.6 -Seeds of anise, badian, caraway or fennel; juniper berries:  
    0909.61.00 --Neither crushed nor ground Free
    0909.62.00 --Crushed or ground Free
    0910 GINGER, SAFFRON, TURMERIC (CURCUMA), THYME, BAY LEAVES, CURRY AND OTHER SPICES:  
    0910.1 -Ginger:  
    0910.11.00 --Neither crushed nor ground Free
    0910.12.00 --Crushed or ground Free
    0910.20.00 -Saffron Free
    0910.30.00 -Turmeric (curcuma) Free
    0910.9 -Other spices:  
    0910.91.00 --Mixtures referred to in Note 1(b) to this Chapter Free
    0910.99.00 --Other Free

    10 CHAPTER 10
    Cereals
    Notes.
  • 1.-
  • (A) The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk.
  • (B) This Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in 1006. Similarly, quinoa from which the pericarp has been wholly or partly removed in order to separate the saponin, but which has not undergone any other processes, remains classified in 1008.
  • 2.- 1005 does not cover sweet corn (Chapter 7).
  • Subheading Note.
  • 1.- " Durum wheat " means wheat of the Triticum durum species and the hybrids derived from the inter-specific crossing of Triticum durum which have the same number (28) of chromosomes as that species.

  • 1001 WHEAT AND MESLIN:  
    1001.1 -Durum wheat:  
    1001.11.00 --Seed Free
    1001.19.00 --Other Free
    1001.9 -Other:  
    1001.91.00 --Seed Free
    1001.99.00 --Other Free
    1002 RYE:  
    1002.10.00 -Seed Free
    1002.90.00 -Other Free
    1003 BARLEY:  
    1003.10.00 -Seed Free
    1003.90.00 -Other Free
    1004 OATS:  
    1004.10.00 -Seed Free
    1004.90.00 -Other Free
    1005 MAIZE (CORN):  
    1005.10.00 -Seed Free
    1005.90.00 -Other Free
    1006 RICE:  
    1006.10.00 -Rice in the husk (paddy or rough) Free
    1006.20.00 -Husked (brown) rice Free
    1006.30.00 -Semi-milled or wholly milled rice, whether or not polished or glazed Free
    1006.40.00 -Broken rice Free
    1007 GRAIN SORGHUM:  
    1007.10.00 -Seed Free
    1007.90.00 -Other Free
    1008 BUCKWHEAT, MILLET AND CANARY SEEDS; OTHER CEREALS:  
    1008.10.00 -Buckwheat Free
    1008.2 -Millet:  
    1008.21.00 --Seed Free
    1008.29.00 --Other Free
    1008.30.00 -Canary seeds Free
    1008.40.00 -Fonio ( Digitaria spp. ) Free
    1008.50.00 -Quinoa ( Chenopodium quinoa ) Free
    1008.60.00 -Triticale Free
    1008.90.00 -Other cereals Free

    11 CHAPTER 11
    Products of the milling industry; malt; starches; inulin; wheat gluten
    Notes.
  • 1. - This Chapter does not cover:
  • (a) Roasted malt put up as coffee substitutes (0901 or 2101);
  • (b) Prepared flours, groats, meals or starches of 1901;
  • (c) Corn flakes or other products of 1904;
  • (d) Vegetables, prepared or preserved, of 2001, 2004 or 2005;
  • (e) Pharmaceutical products (Chapter 30); or
  • (f) Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).
  • 2. -
  • (A) Products from the milling of the cereals listed in the table below fall in this Chapter if they have, by weight on the dry product:
  • (a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in Column (2); and
  • (b) an ash content (after deduction of any added minerals) not exceeding that indicated in Column (3).
  •  
    Otherwise, they fall in 2302. However, germ of cereals, whole, rolled, flaked or ground, is always classified in 1104.
  • (B) Products falling in this Chapter under the above provisions shall be classified in 1101.00.00 or 1102 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is not less, by weight, than that shown against the cereal concerned.
     
    Otherwise, they fall in 1103 or 1104.

  • Rate of passage through a
    sieve with an aperture of
    Cereal Starch
    content
    Ash
    content
    315
    micrometres
    (microns)
    500
    micrometres
    (microns)
    (1) (2) (3) (4) (5)
    Wheat and rye 45% 2.5% 80% -
    Barley 45% 3% 80% -
    Oats 45% 5% 80% -
    Maize (corn) and grain
    sorghum
    45% 2% - 90%
    Rice 45% 1.6% 80% -
    Buckwheat 45% 4% 80% -

  • 3.- For the purposes of 1103, " groats " and " meal " mean products obtained by the fragmentation of cereal grains, of which:
  • (a) in the case of maize (corn) products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;
  • (b) in the case of other cereal products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 1.25 mm.

  • 1101.00.00 WHEAT OR MESLIN FLOUR Free
    1102 CEREAL FLOURS OTHER THAN OF WHEAT OR MESLIN:  
    1102.20.00 -Maize (corn) flour Free
    1102.90.00 -Other Free
    1103 CEREAL GROATS, MEAL AND PELLETS:  
    1103.1 -Groats and meal:  
    1103.11.00 --Of wheat Free
    1103.13.00 --Of maize (corn) Free
    1103.19.00 --Of other cereals Free
    1103.20.00 -Pellets Free
    1104 CEREAL GRAINS OTHERWISE WORKED (FOR EXAMPLE, HULLED, ROLLED, FLAKED, PEARLED, SLICED OR KIBBLED), EXCEPT RICE OF 1006; GERM OF CEREALS, WHOLE, ROLLED, FLAKED OR GROUND:  
    1104.1 -Rolled or flaked grains:  
    1104.12.00 --Of oats Free
    1104.19.00 --Of other cereals Free
    1104.2 -Other worked grains (for example, hulled, pearled, sliced or kibbled):  
    1104.22.00 --Of oats Free
    1104.23.00 --Of maize (corn) Free
    1104.29.00 --Of other cereals Free
    1104.30.00 -Germ of cereals, whole, rolled, flaked or ground Free
    1105 FLOUR, MEAL, POWDER, FLAKES, GRANULES AND PELLETS OF POTATOES:  
    1105.10.00 -Flour, meal and powder 5%
      From 1 January 1997 7%
    DC:2%
    DCS:5%
    DCT:7%
      From 1 January 1998 5%
    1105.20.00 -Flakes, granules and pellets 5%
      From 1 January 1997 7%
    DC:2%
    DCS:5%
    DCT:7%
      From 1 January 1998 5%
    1106 FLOUR, MEAL AND POWDER OF THE DRIED LEGUMINOUS VEGETABLES OF 0713, OF SAGO OR OF ROOTS OR TUBERS OF 0714 OR OF THE PRODUCTS OF CHAPTER 8:  
    1106.10.00 -Of the dried leguminous vegetables of 0713 Free
    1106.20.00 -Of sago or of roots or tubers of 0714 Free
    1106.30.00 -Of the products of Chapter 8 Free
    1107 MALT, WHETHER OR NOT ROASTED:  
    1107.10.00 -Not roasted Free
    1107.20.00 -Roasted Free
    1108 STARCHES; INULIN:  
    1108.1 -Starches:  
    1108.11.00 --Wheat starch Free
    1108.12.00 --Maize (corn) starch Free
    1108.13.00 --Potato starch 5%
    DCS:4%
    DCT:5%
    1108.14.00 --Manioc (cassava) starch Free
    1108.19.00 --Other starches 5%
    DCS:Free
    1108.20.00 -Inulin Free
    1109.00.00 WHEAT GLUTEN, WHETHER OR NOT DRIED Free

    12 CHAPTER 12
    Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder
    Notes.
  • 1.- 1207 applies, inter alia , to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of 0801 or 0802 or to olives (Chapter 7 or Chapter 20).
  • 2.- 1208 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of 2304.00.00 to 2306.
  • 3.- For the purposes of 1209, beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba ) or of lupines are to be regarded as " seeds of a kind used for sowing " .
     
    1209 does not, however, apply to the following even if for sowing:
  • (a) Leguminous vegetables or sweet corn (Chapter 7);
  • (b) Spices or other products of Chapter 9;
  • (c) Cereals (Chapter 10); or
  • (d) Products of 1201 to 1207 or 1211.
  • 4.- 1211 applies, inter alia , to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood.
     
    1211 does not, however, apply to:
  • (a) Medicaments of Chapter 30;
  • (b) Perfumery, cosmetic or toilet preparations of Chapter 33; or
  • (c) Insecticides, fungicides, herbicides, disinfectants or similar products of 3808.
  • 5.- For the purposes of 1212, " seaweeds and other algae " does not include:
  • (a) Dead single-cell micro-organisms of 2102;
  • (b) Cultures of micro-organisms of 3002; or
  • (c) Fertilisers of 3101.00.00 or 3105.
  • Subheading Note.
  • 1.- For the purposes of 1205.10, " low erucic acid rape or colza seeds " means rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2% by weight and yielding a solid component which contains less than 30 micromoles of glucosinolates per gram.

  • 1201 SOYA BEANS, WHETHER OR NOT BROKEN:  
    1201.10.00 -Seed Free
    1201.90.00 -Other Free
    1202 GROUND-NUTS, NOT ROASTED OR OTHERWISE COOKED, WHETHER OR NOT SHELLED OR BROKEN:  
    1202.30.00 -Seed Free
    1202.4 -Other:  
    1202.41.00 --In shell Free
    1202.42.00 --Shelled, whether or not broken 5%
    DCS:4%
    DCT:5%
    1203.00.00 COPRA Free
    1204.00.00 LINSEED, WHETHER OR NOT BROKEN Free
    1205 RAPE OR COLZA SEEDS, WHETHER OR NOT BROKEN:  
    1205.10.00 -Low erucic acid rape or colza seeds Free
    1205.90.00 -Other Free
    1206.00.00 SUNFLOWER SEEDS, WHETHER OR NOT BROKEN Free
    1207 OTHER OIL SEEDS AND OLEAGINOUS FRUITS, WHETHER OR NOT BROKEN:  
    1207.10.00 -Palm nuts and kernels Free
    1207.2 -Cotton seeds:  
    1207.21.00 --Seed Free
    1207.29.00 --Other Free
    1207.30.00 -Castor oil seeds Free
    1207.40.00 -Sesamum seeds Free
    1207.50.00 -Mustard seeds Free
    1207.60.00 -Safflower ( Carthamus tinctorius ) seeds Free
    1207.70.00 -Melon seeds Free
    1207.9 -Other:  
    1207.91.00 --Poppy seeds Free
    1207.99.00 --Other Free
    1208 FLOURS AND MEALS OF OIL SEEDS OR OLEAGINOUS FRUITS, OTHER THAN THOSE OF MUSTARD:  
    1208.10.00 -Of soya beans Free
    1208.90.00 -Other Free
    1209 SEEDS, FRUIT AND SPORES, OF A KIND USED FOR SOWING:  
    1209.10.00 -Sugar beet seeds Free
    1209.2 -Seeds of forage plants:  
    1209.21.00 --Lucerne (alfalfa) seeds Free
    1209.22.00 --Clover ( Trifolium spp. ) seeds Free
    1209.23.00 --Fescue seeds Free
    1209.24.00 --Kentucky blue grass ( Poa pratensis L. ) seeds Free
    1209.25.00 --Rye grass ( Lolium multiflorum Lam. , Lolium perenne L. ) seeds Free
    1209.29.00 --Other Free
    1209.30.00 -Seeds of herbaceous plants cultivated principally for their flowers Free
    1209.9 -Other:  
    1209.91.00 --Vegetable seeds Free
    1209.99.00 --Other Free
    1210 HOP CONES, FRESH OR DRIED, WHETHER OR NOT GROUND, POWDERED OR IN THE FORM OF PELLETS; LUPULIN:  
    1210.10.00 -Hop cones, neither ground nor powdered nor in the form of pellets Free
    1210.20.00 -Hop cones, ground, powdered or in the form of pellets; lupulin 5%
    DCS:4%
    DCT:5%
    1211 PLANTS AND PARTS OF PLANTS (INCLUDING SEEDS AND FRUITS), OF A KIND USED PRIMARILY IN PERFUMERY, IN PHARMACY OR FOR INSECTICIDAL, FUNGICIDAL OR SIMILAR PURPOSES, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT CUT, CRUSHED OR POWDERED:  
    1211.20 -Ginseng roots:  
    1211.20.10 ---Fresh or dried Free
    1211.20.20 ---Chilled or frozen Free
    1211.30.00 -Coca leaf Free
    1211.40.00 -Poppy straw Free
    1211.50.00 -Ephedra Free
    1211.60 -Bark of African cherry ( Prunus africana ):  
    1211.60.1 ---Chilled or frozen:  
    1211.60.11 ----Edible parts of plants 5%
    DCS:Free
    CA:Free
    1211.60.19 ----Other Free
    1211.60.90 ----Other Free
    1211.90 -Other:  
    1211.90.10 1211.90.10 ---Fresh or dried Free
    1211.90.2 ---Chilled or frozen:  
    1211.90.21 1211.90.21 ----Edible parts of plants 5%
    DCS:Free
    CA:Free
    1211.90.29 ----Other Free
    1212 LOCUST BEANS, SEAWEEDS AND OTHER ALGAE, SUGAR BEET AND SUGAR CANE, FRESH, CHILLED, FROZEN OR DRIED, WHETHER OR NOT GROUND; FRUIT STONES AND KERNELS AND OTHER VEGETABLE PRODUCTS (INCLUDING UNROASTED CHICORY ROOTS OF THE VARIETY Cichorium intybus sativum ) OF A KIND USED PRIMARILY FOR HUMAN CONSUMPTION, NOT ELSEWHERE SPECIFIED OR INCLUDED:  
    1212.2 -Seaweeds and other algae:  
    1212.21 --Fit for human consumption:  
    1212.21.10 ---Frozen 5%
    DCS:Free
    CA:Free
    1212.21.90 ---Other  
    1212.29 --Other:  
    1212.29.10 ---Frozen Free
    1212.29.90 ---Other Free
    1212.9 -Other:  
    1212.91.00 --Sugar beet Free
    1212.92.00 --Locust beans (carob) Free
    1212.93.00 --Sugar cane Free
    1212.94.00 --Chicory roots Free
    1212.99.00 --Other Free
    1213.00.00 CEREAL STRAW AND HUSKS, UNPREPARED, WHETHER OR NOT CHOPPED, GROUND, PRESSED OR IN THE FORM OF PELLETS Free
    1214 SWEDES, MANGOLDS, FODDER ROOTS, HAY, LUCERNE (ALFALFA), CLOVER, SAINFOIN, FORAGE KALE, LUPINES, VETCHES AND SIMILAR FORAGE PRODUCTS, WHETHER OR NOT IN THE FORM OF PELLETS:  
    1214.10.00 -Lucerne (alfalfa) meal and pellets Free
    1214.90.00 -Other Free

    13 CHAPTER 13
    Lac; gums, resins and other vegetable saps and extracts
    Note.
  • 1. - 1302 applies, inter alia , to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.
     
    The heading does not apply to:
  • (a) Liquorice extract containing more than 10% by weight of sucrose or put up as confectionery (1704);
  • (b) Malt extract (1901);
  • (c) Extracts of coffee, tea or mate (2101);
  • (d) Vegetable saps or extracts constituting alcoholic beverages (Chapter 22);
  • (e) Camphor, glycyrrhizin or other products of 2914 or 2938;
  • (f) Concentrates of poppy straw containing not less than 50% by weight of alkaloids (2939);
  • (g) Medicaments of 3003 or 3004 or blood-grouping reagents (3822);
  • (h) Tanning or dyeing extracts (3201 or 3203.00.00);
  • (ij) Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or
  • (k) Natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (4001).

  • 1301 LAC; NATURAL GUMS, RESINS, GUM-RESINS AND OLEORESINS (FOR EXAMPLE, BALSAMS):  
    1301.20.00 -Gum Arabic Free
    1301.90.00 -Other Free
    1302 VEGETABLE SAPS AND EXTRACTS; PECTIC SUBSTANCES, PECTINATES AND PECTATES; AGAR-AGAR AND OTHER MUCILAGES AND THICKENERS, WHETHER OR NOT MODIFIED, DERIVED FROM VEGETABLE PRODUCTS:  
    1302.1 -Vegetable saps and extracts:  
    1302.11.00 --Opium Free
    1302.12.00 --Of liquorice Free
    1302.13.00 --Of hops 5%
    1302.14.00 --Of ephedra Free
    1302.19 --Other:  
    1302.19.10 ---Oleoresin of ginger (gingerin) 5%
    DCS:4%
    DCT:5%
    1302.19.90 ---Other Free
    1302.20.00 -Pectic substances, pectinates and pectates Free
    1302.3 -Mucilages and thickeners, whether or not modified, derived from vegetable products:  
    1302.31.00 --Agar-agar Free
    1302.32.00 --Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seed Free
    1302.39.00 --Other Free

    14 CHAPTER 14
    Vegetable plaiting materials; vegetable products not elsewhere specified or included
    Notes.
  • 1. - This Chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.
  • 2. - 1401 applies, inter alia , to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (4404).
  • 3. - 1404 does not apply to wood wool (4405.00.00) and prepared knots or tufts for broom or brush making (9603).

  • 1401 VEGETABLE MATERIALS OF A KIND USED PRIMARILY FOR PLAITING (FOR EXAMPLE, BAMBOOS, RATTANS, REEDS, RUSHES, OSIER, RAFFIA, CLEANED, BLEACHED OR DYED CEREAL STRAW, AND LIME BARK):  
    1401.10.00 -Bamboos Free
    1401.20.00 -Rattans Free
    1401.90.00 -Other Free
    1404 VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED:  
    1404.20.00 -Cotton linters Free
    1404.90.00 -Other Free




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