Home
FacebookTwitterSearchMenu
  • Subscribe
  • Subscribe
  • News
  • Features
  • Knowledge Library
  • Columns
  • Customs
  • Jobs
  • Directory
  • FX Rates
  • Contact us
    • Contact us
    • About Us
    • Advertise
    • Send us news
    • Editorial Guidelines

Customs - Tariff Book Last updated: 01 Jan 2020

SA Customs Tariff (Schedule 1 Part 1) Print

Section IV
Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and Manufactured Tobacco Substitutes

Note

1.

In this Section the Term "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 per cent by mass.

Chapter 16
Preparations of Meat, of Fish or of Crustaceans, Molluscs or Other Aquatic Invertebrates

Notes

1.

This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs and other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3 or heading 05.04.

2.

Food preparations fall in this Chapter provided that they contain more than 20 per cent by mass of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by mass. These provisions do not apply to the stuffed products of heading 19.02 or to the preparations of heading 21.03 or 21.04.

Subheading Notes

1.

For the purposes of subheading 1602.10, the expression "homogenised preparations" means preparations of meat, meat offal or blood, 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 meat or meat offal. This subheading takes precedence over all other subheadings of heading 16.02.

2.

The fish, crustaceans, molluscs and other aquatic invertebrates specified in the subheadings of heading 16.04 or 16.05 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.

Additional Note

1.

For the purpose of subheading 1602.49.30 the expression "rib" shall be limited to rib portions having on one side a maximum meat thickness of 5 mm covering the bone while the opposite side of the bone is clearly visible.

HeadingCDDescriptionUnitGeneralEUEFTASADC
1601.00Sausages and similar products, of meat, meat offal or blood; food preparations based on these products:
1601.00.100- Paté de foie gras and foie gras (goose liver paste)kgfreefreefreefree
1601.00.208- Mortadella Bolognakg40% or 240c/kg40% or 240c/kg40% or 240c/kgfree
1601.00.909- Otherkg40% or 240c/kg40% or 240c/kg40% or 240c/kgfree
16.02Other prepared or preserved meat, offal or blood:
1602.101- Homogenised preparationskgfreefreefreefree
1602.20- Of liver of any animal:
1602.20.103-- Paté de foie gras and foie gras (goose liver paste)kgfreefreefreefree
1602.20.901-- Otherkg37% or 240c/kg37% or 240c/kg37% or 240c/kgfree
1602.3- Of poultry of heading 01.05:
1602.317-- Of turkeyskgfreefreefreefree
1602.32-- Of fowls of the species Gallus domesticus:
1602.32.100--- Pasteskg20%free20%free
1602.32.909--- Otherkg220c/kgfree220c/kgfree
1602.39-- Other:
1602.39.105--- Pasteskg20%free20%free
1602.39.903--- Otherkg27%free27%free
1602.4- Of swine:
1602.411-- Hams and cuts thereofkg15% or 130c/kg15% or 130c/kg15% or 130c/kgfree
1602.428-- Shoulders and cuts thereofkg15% or 130c/kg15% or 130c/kg15% or 130c/kgfree
1602.49-- Other, including mixtures:
1602.49.304--- Cooked rib, frozen, not marinated, in immediate packings of a content of 10 kg or morekgfreefreefreefree
1602.49.908--- Otherkg15% or 130c/kg15% or 130c/kg15% or 130c/kgfree
1602.50- Of bovine animals:
1602.50.301-- Tripekgfreefreefreefree
1602.50.409-- Other, dehydrated, in immediate packings of a content of 5 kg or morekgfreefreefreefree
1602.50.905-- Otherkg40% or 240c/kg40% or 240c/kg40% or 240c/kgfree
1602.90- Other, including preparations of blood of any animal:
1602.90.059-- Prepared or preserved ostrich meatkg40% or 240c/kg40% or 240c/kg40% or 240c/kgfree
1602.90.105-- Pasteskg20%20%20%free
1602.90.202-- Homogenised composite food preparationskgfreefreefreefree
1602.90.903-- Otherkg40% or 240c/kg40% or 240c/kg40% or 240c/kgfree
1603.00Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates:
1603.00.108- Extracts of meat (excluding that of whale meat)kg25%free25%free
1603.00.159- Extracts and juices of whale meatkg25%freefreefree
1603.00.205- Other juices of meatkg25%free25%free
1603.00.302- Extracts of fishkg25%freefreefree
1603.00.9- Other:
1603.00.914-- Extracts and juices of abalonekg25%freefreefree
1603.00.998-- Otherkg25%freefreefree
16.04Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs:
1604.1- Fish, whole or in pieces, but not minced:
1604.115-- Salmonkg6c/kgfreefreefree
1604.12-- Herrings:
1604.12.109--- Frozenkg25% or 200c/kgfreefreefree
1604.12.907--- Otherkg6c/kgfreefreefree
1604.13-- Sardines, sardinella and brisling or sprats:
1604.13.059--- Sardines (Sardine pilchardus), in oil, in airtight metal containerskg2,4c/kg net1,2c/kg netfreefree
1604.13.105--- Sprats (Sprattus sprattus), in oil, in airtight metal containerskg2,4c/kg netfreefreefree
1604.13.121--- Sardinella (Sardinella spp.), in airtight metal containers for human consumptionkg2,4c/kg netfreefreefree
1604.13.156--- Other, sardinella (Sardinella spp.), in airtight metal containerskg2,4c/kg netfreefreefree
1604.13.172--- Sardines (pilchards) (Sardinops spp.), in airtight metal containers for human consumptionkgfreefreefreefree
1604.13.202--- Other, sardines (pilchards) (Sardinops spp.), in airtight metal containerskgfreefreefreefree
1604.13.806--- Other, frozenkg25% or 200c/kgfreefreefree
1604.13.903--- Otherkg6c/kgfreefreefree
1604.14-- Tunas, skipjack and bonito (Sarda spp.):
1604.14.101--- Frozenkg25% or 200c/kgfreefreefree
1604.14.907--- Otherkg6c/kgfreefreefree
1604.15-- Mackerel:
1604.15.108--- Frozenkg25% or 200c/kgfreefreefree
1604.15.205--- In airtight metal containers, not frozenkg6c/kgfreefreefree
1604.15.906--- Otherkg6c/kgfreefreefree
1604.167-- Anchovieskg25%freefreefree
1604.17-- Eels:
1604.17.100--- Frozenkg25% or 200c/kg12,5% or 100c/kgfreefree
1604.17.909--- Otherkg6c/kgfreefreefree
1604.18-- Shark fins:
1604.18.107--- Frozenkg25% or 200c/kg12,5% or 100c/kgfreefree
1604.18.905--- Otherkg6c/kgfreefreefree
1604.19-- Other:
1604.19.103--- Frozenkg25% or 200c/kg12,5% or 100c/kgfreefree
1604.19.200--- Horse-mackerel (Trachurus trachurus), in airtight metal containers, not frozenkg6c/kgfreefreefree
1604.19.901--- Otherkg6c/kgfreefreefree
1604.20- Other prepared or preserved fish:
1604.20.100-- Fish pastekg16,5c/kg with a maximum of 25%freefreefree
1604.20.208-- Homogenised composite food preparationskgfreefreefreefree
1604.20.305-- Other anchovieskg25%freefreefree
1604.20.356-- Other sardines (pilchards) (Sardinops spp.) and sardinella (Sardinella spp.), minced, in airtight containers for human consumptionkg6c/kgfreefreefree
1604.20.402-- Other sardines (pilchards) (Sardinops spp.), mackerel and horsemackerel (Trachurus trachurus), in airtight metal containerskg6c/kgfreefreefree
1604.20.801-- Other, frozenkg25% or 200c/kg12,5% or 100c/kgfreefree
1604.20.909-- Otherkg6c/kgfreefreefree
1604.3- Caviar and caviar substitutes:
1604.314-- Caviarkg30%freefreefree
1604.320-- Caviar substituteskg27%freefreefree
16.05Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved:
1605.10- Crab:
1605.10.100-- Homogenised composite food preparationskgfreefreefreefree
1605.10.800-- Other, in airtight metal containerskg5,5c/kgfreefreefree
1605.10.908-- Otherkg5,5c/kgfreefreefree
1605.2- Shrimps and prawns:
1605.21-- Not in airtight container:
1605.21.100--- Homogenised composite food preparationskgfreefreefreefree
1605.21.909--- Otherkg5,5c/kgfreefreefree
1605.29-- Other:
1605.29.101--- Homogenised composite food preparationskgfreefreefreefree
1605.29.904--- Otherkg5,5c/kgfreefreefree
1605.30- Lobster:
1605.30.109-- Homogenised composite food preparationskgfreefreefreefree
1605.30.907-- Otherkg30%freefreefree
1605.40- Other crustaceans:
1605.40.103-- Homogenised composite food preparationskgfreefreefreefree
1605.40.804-- Other, in airtight metal containerskg5,5c/kgfreefreefree
1605.40.901-- Otherkg5,5c/kgfreefreefree
1605.5- Molluscs:
1605.51-- Oysters:
1605.51.104--- Homogenised composite food preparationskgfreefreefreefree
1605.51.201--- Other, in airtight metal containerskg5,5c/kgfreefreefree
1605.51.902--- Otherkg5,5c/kgfreefreefree
1605.52-- Scallops, including queen scallops:
1605.52.100--- Homogenised composite food preparationskgfreefreefreefree
1605.52.208--- Other, in airtight metal containerskg5,5c/kgfreefreefree
1605.52.909--- Otherkg5,5c/kgfreefreefree
1605.53-- Mussels:
1605.53.107--- Homogenised composite food preparationskgfreefreefreefree
1605.53.2--- Other, in airtight metal containers:
1605.53.212---- Smokedkgfreefreefreefree
1605.53.220---- Otherkgfreefreefreefree
1605.53.905--- Otherkg25%freefreefree
1605.54-- Cuttle fish and squid:
1605.54.103--- Homogenised composite food preparationskgfreefreefreefree
1605.54.200--- Other, in airtight metal containerskg5,5c/kgfreefreefree
1605.54.901--- Otherkg5,5c/kgfreefreefree
1605.55-- Octopus:
1605.55.106--- Homogenised composite food preparationskgfreefreefreefree
1605.55.207--- Other, in airtight metal containerskg5,5c/kgfreefreefree
1605.55.908--- Otherkg5,5c/kgfreefreefree
1605.56-- Clams, cockles and arkshells:
1605.56.106--- Homogenised composite food preparationskgfreefreefreefree
1605.56.203--- Other, in airtight metal containerskg5,5c/kgfreefreefree
1605.56.904--- Otherkg5,5c/kgfreefreefree
1605.57-- Abalone:
1605.57.102--- Homogenised composite food preparationskgfreefreefreefree
1605.57.205--- Other, in airtight metal containerskg5,5c/kgfreefreefree
1605.57.900--- Otherkg5,5c/kgfreefreefree
1605.58-- Snails (excluding sea snails):
1605.58.109--- Homogenised composite food preparationskgfreefreefreefree
1605.58.206--- Other, in airtight metal containerskg5,5c/kgfreefreefree
1605.58.907--- Otherkg5,5c/kgfreefreefree
1605.59-- Other:
1605.59.105--- Homogenised composite food preparationskgfreefreefreefree
1605.59.202--- Other, in airtight metal containerskg5,5c/kgfreefreefree
1605.59.903--- Otherkg5,5c/kgfreefreefree
1605.6- Other aquatic invertebrates:
1605.61-- Sea cucumbers:
1605.61.109--- Homogenised composite food preparationskgfreefreefreefree
1605.61.206--- Other, in airtight metal containerskg2,75c/kgfreefreefree
1605.61.907--- Otherkg2,25c/kgfreefreefree
1605.62-- Sea urchins:
1605.62.105--- Homogenised composite food preparationskgfreefreefreefree
1605.62.202--- Other, in airtight metal containerskg2,75c/kgfreefreefree
1605.62.903--- Otherkg2,25c/kgfreefreefree
1605.63-- Jellyfish:
1605.63.101--- Homogenised composite food preparationskgfreefreefreefree
1605.63.209--- Other, in airtight metal containerskg2,75c/kgfreefreefree
1605.63.904--- Otherkg2,25c/kgfreefreefree
1605.69-- Other:
1605.69.104--- Homogenised composite food preparationskgfreefreefreefree
1605.69.207--- Other, in airtight metal containerskg2,75c/kgfreefreefree
1605.69.908--- Otherkg2,25c/kgfreefreefree
Chapter 17
Sugars and Sugar Confectionery

Note

1.

This Chapter does not cover the following:

(a)

sugar confectionery containing cocoa (heading 18.06);

(b)

chemically pure sugars (excluding sucrose, lactose, maltose, glucose and fructose) or other products of heading 29.40; or

(c)

medicaments or other products of Chapter 30.

Subheading Notes

1.

For the purposes of subheading 1701.12, 1701.13 and 1701.14 "raw sugar" means sugar whose content of sucrose by mass, in the dry state, corresponds to a polarimeter reading of less than 99,5°

2.

Subheading 1701.13 covers only cane sugar obtained without centrifugation, whose content of sucrose by mass, in the dry state, corresponds to a polarimeter reading of 69° or more but less than 93°. The product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugar cane.

HeadingCDDescriptionUnitGeneralEUEFTASADC
17.01Cane or beet sugar and chemically pure sucrose, in solid form:
1701.1- Raw sugar not containing added flavouring or colouring matter:
1701.122-- Beet sugarkg476,61c/kg476,61c/kg476,61c/kg476,61c/kg
1701.139-- Cane sugar specified in Subheading Note 2 to this Chapterkg476,61c/kg476,61c/kg476,61c/kg476,61c/kg
1701.145-- Other cane sugarkg476,61c/kg476,61c/kg476,61c/kg476,61c/kg
1701.9- Other:
1701.912-- Containing added flavouring or colouring matterkg476,61c/kg476,61c/kg476,61c/kg476,61c/kg
1701.993-- Otherkg476,61c/kg476,61c/kg476,61c/kg476,61c/kg
17.02Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:
1702.1- Lactose and lactose syrup:
1702.111-- Containing by mass 99 per cent or more lactose, expressed as anhydrous lactose, calculated on the dry matterkgfreefreefreefree
1702.190-- Otherkgfreefreefreefree
1702.208- Maple sugar and maple syrupkgfreefreefreefree
1702.302- Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 per cent by mass of fructosekgfreefreefreefree
1702.407- Glucose and glucose syrup, containing in the dry state 20 per cent or more but less than 50 per cent by mass of fructose (excluding invert sugar)kgfreefreefreefree
1702.501- Chemically pure fructosekgfreefreefreefree
1702.606- Other fructose and fructose syrup, containing in the dry state more than 50 per cent by mass of fructose (excluding invert sugar)kgfreefreefreefree
1702.90- Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 per cent by mass of fructose:
1702.90.1-- Cane or beet sugar syrup:
1702.90.115--- Blended with other sugars, containing in the dry state 50 percent or more by mass of cane or beet sugarkgfreefreefreefree
1702.90.123--- Not blended with other sugarskgfreefreefreefree
1702.90.905-- Otherkgfreefreefreefree
17.03Molasses resulting from the extraction or refining of sugar:
1703.107- Cane molasseskgfreefreefreefree
1703.903- Otherkgfreefreefreefree
17.04Sugar confectionery (including white chocolate), not containing cocoa:
1704.100- Chewing gum, whether or not sugar-coatedkg25%25%25%free
1704.907- Otherkg37%25%37%free
Chapter 18
Cocoa and Cocoa Preparations

Notes

1.

This Chapter does not cover the preparations of headings 04.03, 19.01, 19.04, 19.05, 21.05, 22.02, 22.08, 30.03 or 30.04.

2.

Heading 18.06 includes sugar confectionery containing cocoa and, subject to Note 1 to this Chapter, other food preparations containing cocoa.

HeadingCDDescriptionUnitGeneralEUEFTASADC
1801.007Cocoa beans, whole or broken, raw or roastedkgfreefreefreefree
1802.000Cocoa shells, husks, skins and other cocoa wastekgfreefreefreefree
18.03Cocoa paste, whether or not defatted:
1803.109- Not defattedkgfreefreefreefree
1803.203- Wholly or partly defattedkgfreefreefreefree
1804.008Cocoa butter, fat and oilkgfreefreefreefree
1805.001Cocoa powder, not containing added sugar or other sweetening matterkgfreefreefreefree
18.06Chocolate and other food preparations containing cocoa:
1806.10- Cocoa powder, containing added sugar or other sweetening matter:
1806.10.050-- Preparations for making beverageskg17%free17%free
1806.10.905-- Otherkg17%free17%free
1806.20- Other preparations in blocks, slabs or bars of a mass exceeding 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg:
1806.20.101-- Chocolate and sugar confectionery containing cocoakg21%free21%free
1806.20.905-- Otherkg17%free17%free
1806.3- Other, in blocks, slabs or bars:
1806.315-- Filledkg20%free20%free
1806.321-- Not filledkg20%free20%free
1806.906- Otherkg17%free17%free
Chapter 19
Preparations of Cereals, Flour, Starch or Milk; Pastrycooks Products

Notes

1.

This Chapter does not cover the following:

(a)

except in the case of stuffed products of heading 19.02, food preparations containing more than 20 per cent by mass of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(b)

biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 23.09); or

(c)

medicaments or other products of Chapter 30.

2.

For the purposes of heading 19.01:

(a)

the term "groats" means cereal groats of Chapter 11;

(b)

the terms "flour" and "meal" mean:

(1)

cereal flour and meal of Chapter 11, and

(2)

flour, meal and powder of vegetable origin of any Chapter (excluding flour, meal or powder of dried vegetables (heading 07.12), of potatoes (heading 11.05) or of dried leguminous vegetables (heading 11.06).

3.

Heading 19.04 does not cover preparations containing more than 6% by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of heading 18.06 (heading 18.06).

4.

For the purposes of heading 19.04, the expression "otherwise prepared" means prepared or processed to an extent beyond that provided for in the headings of or Notes to Chapter 10 or 11.

Additional Note

1.

Traditional African Beer Powder: For the purposes of heading 19.01 "traditional African beer powder" means any dry product, whether or not containing active dried yeast as a processing aid, consisting of milled sorghum or maize malt and one or more of the following ingredients:

(a)

milled, precooked sorghum, unmalted grain or meal; or

(b)

milled, precooked maize, unmalted grain or meal, in the proportions of not more than three parts by mass of milled sorghum or maize malt to seven parts by mass of such unmalted grain or meal, without added sugar of any kind and which does not contain or is not flavoured with hops or products derived from hops.

HeadingCDDescriptionUnitGeneralEUEFTASADC
19.01Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 per cent by mass of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5 per cent by mass of cocoa calculated on a totally defatted basis, not elsewhere specified or included:
1901.103- Preparations suitable for infants or young children, put up for retail salekg20%freefreefree
1901.208- Mixes and doughs, for the preparation of baker's wares of heading 19.05kg20%freefreefree
1901.90- Other:
1901.90.107-- Corn flourkg10% or 55c/kg less 90%free10% or 55c/kg less 90%free
1901.90.158-- Preparations for making beverages (excluding those of tariff subheading 1901.90.20)kg20%20%20%free
1901.90.204-- Traditional African beer powder as defined in Additional Note 1 to Chapter 19kg20%20%20%free
1901.90.301-- Other, dairy powder blends, containing at least 30% (m/m) milk protein calculated on a fat-free basiskg20%20%20%free
1901.90.409-- Other, in immediate packaging of a content of 5 kg or morekg20%20%20%free
1901.90.905-- Otherkg20%20%20%free
19.02Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:
1902.1- Uncooked pasta, not stuffed or otherwise prepared:
1902.113-- Containing eggskg30%freefreefree
1902.194-- Otherkg40%freefreefree
1902.20- Stuffed pasta, whether or not cooked or otherwise prepared:
1902.20.109-- Stuffed with meatkg3c/kgfree3c/kgfree
1902.20.206-- Stuffed with fish, crustaceans or molluscskg5,5c/kgfree5,5c/kgfree
1902.20.907-- Otherkg20%freefreefree
1902.306- Other pastakg20%freefreefree
1902.40- Couscous:
1902.40.108-- Not preparedkg30%freefreefree
1902.40.906-- Otherkg20%freefreefree
1903.006Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar formskgfreefreefreefree
19.04Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (excluding maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included:
1904.104- Prepared foods obtained by the swelling or roasting of cereals or cereal productskg25%freefreefree
1904.20- Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals:
1904.20.106-- "Muesli" type preparations based on unroasted cereal flakeskg5%freefreefree
1904.20.904-- Otherkg25%freefreefree
1904.303- Bulgar wheatkg20%freefreefree
1904.90- Other:
1904.90.108-- Prepared ricekg5c/kgfreefreefree
1904.90.906-- Otherkg20%freefreefree
19.05Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products:
1905.108- Crispbreadkg21%free21%free
1905.202- Gingerbread and the likekg21%free21%free
1905.3- Sweet biscuits; waffles and wafers:
1905.313-- Sweet biscuitskg21%freefreefree
1905.326-- Waffles and waferskg21%freefreefree
1905.401- Rusks, toasted bread and similar toasted productskg21%freefreefree
1905.90- Other:
1905.90.101-- Gluten breadkg3,6c/kg with a maximum of 25%freefreefree
1905.90.209-- Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar productskg17%freefreefree
1905.90.306-- Bread crumbskg17%freefreefree
1905.90.403-- Brown bread (consisting of dough made from brown wheaten meal and water, with or without other ingredients that has fermented by yeast or otherwise leavened and has been baked in any form, size or shape)kg21%freefreefree
1905.90.901-- Otherkg21%freefreefree
Chapter 20
Preparations of Vegetables, Fruit, Nuts or Other Parts of Plants

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)

food preparations containing more than 20 per cent by mass of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(c)

bakers' wares and other products of heading 19.05; or

(d)

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.

HeadingCDDescriptionUnitGeneralEUEFTASADC
20.01Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid:
2001.105- Cucumbers and gherkinskg20%free20%free
2001.90- Other:
2001.90.109-- Oliveskg25%free25%free
2001.90.206-- Onionskg20%free20%free
2001.90.303-- Sweet corn (Zea mays var. saccharata)kg20%free20%free
2001.90.907-- Otherkg20%free20%free
20.02Tomatoes prepared or preserved otherwise than by vinegar or acetic acid:
2002.10- Tomatoes, whole or in pieces:
2002.10.106-- Frozen (excluding prepared meals)kg20%free20%free
2002.10.807-- Other, in airtight metal containerskg30%free30%free
2002.10.904-- Otherkg110c/kg less 80% with a maximum of 37%free110c/kg less 80% with a maximum of 37%free
2002.905- Otherkg37%freefreefree
20.03Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid:
2003.10- Mushrooms of the genus Agaricus:
2003.10.106-- Frozen (excluding prepared meals)kg20%free20%free
2003.10.908-- Otherkg37%free37%free
2003.90- Other:
2003.90.051-- Truffleskgfreefreefreefree
2003.90.106-- Frozen (excluding prepared meals)kg20%free20%free
2003.90.904-- Otherkg37%free37%free
20.04Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen (excluding products of heading 20.06):
2004.10- Potatoes:
2004.10.103-- In the form of flours, meals or flakeskg20%freefreefree
2004.10.2-- Chips or French fries:
2004.10.219--- 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)kg20%free20%free
2004.10.294--- Otherkg20%free20%free
2004.10.9-- Other:
2004.10.913--- Wedges or other cuts or slices and whole potatoes, prepared by blanching in water and prevented f rom discolourat ion by blanching in oil, frozen but not further prepared or processed (whether or not containing added dextrose)kg20%free20%free
2004.10.995--- Otherkg20%free20%free
2004.90- Other vegetables and mixtures of vegetables:
2004.90.101-- Cabbages, cucumbers and gherkinskg4,15c/kgfree4,15c/kgfree
2004.90.207-- Peas (Pisum sativum), beans (Vigna spp., Phaseolus spp.) and lentilskg4,15c/kgfree4,15c/kgfree
2004.90.304-- Oliveskg25%free25%free
2004.90.401-- Sweet corn (Zea mays var. saccharata)kg20%free20%free
2004.90.908-- Otherkg20%free20%free
20.05Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen (excluding products of heading 20.06):
2005.10- Homogenised vegetables:
2005.10.107-- Imported from Switzerlandkg20%freefreefree
2005.10.905-- Otherkg20%free20%free
2005.20- Potatoes:
2005.20.101-- In the form of flours, meals or flakeskg20%freefreefree
2005.20.902-- Otherkg20%free20%free
2005.40- Peas (Pisum sativum):
2005.40.100-- Preparations of flour or meal, of a kind used as infant food or for dietetic or culinary purposeskg20%free20%free
2005.40.909-- Otherkg4,15c/kgfree4,15c/kgfree
2005.5- Beans (Vigna spp., Phaseolus spp.):
2005.514-- Beans, shelledkg4,15c/kgfree4,15c/kgfree
2005.595-- Otherkg4,15c/kgfree4,15c/kgfree
2005.602- Asparaguskg20%free20%free
2005.707- Oliveskg25%free25%free
2005.801- Sweet corn (Zea mays var. saccharata)kg20%free20%free
2005.9- Other vegetables and mixtures of vegetables:
2005.912-- Bamboo shootskg20%free20%free
2005.99-- Other:
2005.99.1--- Pickles, mustard, chutney and like preparations:
2005.99.119---- Imported from Switzerlandkg6,6c/kg with a maximum of 25%freefreefree
2005.99.127---- Otherkg6,6c/kg with a maximum of 25%free6,6c/kg with a maximum of 25%free
2005.99.2--- Lentils, cucumbers and gherkins:
2005.99.216---- Imported from Switzerlandkg4,15c/kgfreefreefree
2005.99.224---- Otherkg4,15c/kgfree4,15c/kgfree
2005.99.3--- Sauerkraut:
2005.99.313---- Imported from Switzerlandkg4,15c/kgfreefreefree
2005.99.321---- Otherkg4,15c/kgfree4,15c/kgfree
2005.99.9--- Other:
2005.99.917---- Imported from Switzerlandkg20%freefreefree
2005.99.992---- Otherkg20%free20%free
2006.00Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised):
2006.00.106- Candied peelkgfreefreefreefree
2006.00.203- Crystallised fruitskg7,25c/kg with a maximum of 22%free7,25c/kg with a maximum of 22%free
2006.00.300- Cherries, drained or glacékg20% or 215c/kg less 80%free20% or 215c/kg less 80%free
2006.00.408- Sweet corn (Zea mays var. saccharata)kg30% or 7,25c/kgfree30% or 7,25c/kgfree
2006.00.904- Otherkg7,25c/kg with a maximum of 22%free7,25c/kg with a maximum of 22%free
20.07Jams, 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:
2007.107- Homogenised preparationskg30% or 4,5c/kgfreefreefree
2007.9- Other:
2007.919-- Citrus fruitkg30% or 4,5c/kgfree30% or 4,5c/kgfree
2007.990-- Otherkg30% or 4,5c/kgfreefreefree
20.08Fruit, 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-- Ground-nuts:
2008.11.1--- Peanut butter:
2008.11.112---- Smooth, put up in packaging for retail salekg0,99c/kgfreefreefree
2008.11.155---- Other, put up in packaging for retail salekg0,99c/kgfreefreefree
2008.11.198---- Otherkg0,99c/kgfreefreefree
2008.11.201--- Ground-nuts, roastedkg0,99c/kgfreefreefree
2008.11.902--- Otherkg0,99c/kgfree0,99c/kgfree
2008.198-- Other including mixtureskgfreefreefreefree
2008.205- Pineappleskg55%free55%free
2008.302- Citrus fruitkg5%free5%free
2008.404- Pearskg5%free5%free
2008.509- Apricotskg5%free5%free
2008.603- Cherrieskg5%free5%free
2008.708- Peaches, including nectarineskg5%free5%free
2008.802- Strawberrieskg5%free5%free
2008.9- Other, including mixtures other than those of subheading 2008.19:
2008.913-- Palm heartskg20%freefreefree
2008.936-- Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea)kg5%free5%free
2008.971-- Mixtureskg5%free5%free
2008.99-- Other:
2008.99.403--- Tamarindskgfreefreefreefree
2008.99.500--- Ginger preserved in syrup, in immediate packings of a content of 45 kg or morekgfreefreefreefree
2008.99.903--- Otherkg5%free5%free
20.09Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter:
2009.1- Orange juice:
2009.110-- Frozenkg25%free25%free
2009.127-- Not frozen, of a Brix value not exceeding 20kg25%free25%free
2009.191-- Otherkg25%free25%free
2009.2- Grapefruit (including pomelo) juice:
2009.215-- Of a Brix value not exceeding 20kg25%free25%free
2009.296-- Otherkg25%free25%free
2009.3- Juice of any other single citrus fruit:
2009.311-- Of a Brix value not exceeding 20kg25%free25%free
2009.390-- Otherkg25%free25%free
2009.4- Pineapple juice:
2009.414-- Of a Brix value not exceeding 20kg25%free25%free
2009.495-- Otherkg25%free25%free
2009.502- Tomato juicekg25%free25%free
2009.6- Grape juice (including grape must):
2009.613-- Of a Brix value not exceeding 30kg5%free5%free
2009.694-- Otherkg5%free5%free
2009.7- Apple juice:
2009.718-- Of a Brix value not exceeding 20kgfreefreefreefree
2009.799-- Otherkgfreefreefreefree
2009.8- Juice of any other single fruit or vegetable:
2009.81-- Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea) juice:
2009.81.108--- Concentrated, not containing added sugar or other sweetening matter, of a Brix value exceeding 45kg20%free20%free
2009.81.908--- Otherkg20%free20%free
2009.89-- Other:
2009.89.100--- Kiwifruit juice, concentrated, not containing added sugar or other sweetening matter, of a Brix value exceeding 60kg20%free20%free
2009.89.208--- Pomegranate juice, concentrated, not containing added sugar or other sweetening matter, of a Brix value exceeding 60kg20%free20%free
2009.89.305--- Cherry juice, concentrated, not containing added sugar or other sweetening matter, of a Brix value exceeding 60kg20%free20%free
2009.89.402--- Passionfruit juice, concentrated, not containing added sugar or other sweetening matter, of a Brix value exceeding 45kg20%free20%free
2009.89.453--- Mango juice, concentrated, not containing added sugar or other sweetening matter, of a Brix value exceeding 15kg20%free20%free
2009.89.504--- Other fruit juiceskg20%free20%free
2009.89.607--- Vegetable juiceskg25%free25%free
2009.90- Mixtures of juices:
2009.90.108-- Fruit juiceskg20%free20%free
2009.90.205-- Vegetable juiceskg25%free25%free
Chapter 21
Miscellaneous Edible Preparations

Notes

1.

This Chapter does not cover the following:

(a)

mixed vegetables of heading 07.12;

(b)

roasted coffee substitutes containing coffee in any proportion (heading 09.01);

(c)

flavoured tea (heading 09.02);

(d)

spices or other products of headings 09.04 to 09.10;

(e)

food preparations, other than the products described in heading 21.03 or 21.04, containing more than 20 per cent by mass of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(f)

yeast put up as a medicament or other products of heading 30.03 or 30.04; or

(g)

prepared enzymes of heading 35.07.

2.

Extracts of the substitutes referred to in Note 1 (b) above are to be classified in heading 21.01.

3.

For the purposes of heading 21.04, the expression "homogenised composite food preparations" means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, 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 be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.

HeadingCDDescriptionUnitGeneralEUEFTASADC
21.01Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof:
2101.1- Extracts essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:
2101.11-- Extracts, essences and concentrates:
2101.11.100--- Mixtures of ground roasted coffee with vegetable fatskg20%freefreefree
2101.11.909--- Otherkg25%freefreefree
2101.12-- Preparations with a basis of extracts, essences or concentrates or with a basis of coffee:
2101.12.107--- Mixtures of ground roasted coffee with vegetable fatskg20%freefreefree
2101.12.905--- Otherkg25%freefreefree
2101.201- Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or matékgfreefreefreefree
2101.30- Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof:
2101.30.103-- Roasted chicory and other roasted coffee substituteskg9,2c/kgfreefreefree
2101.30.901-- Otherkg25%freefreefree
21.02Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 30.02); prepared baking powders:
2102.100- Active yeastskg15%freefreefree
2102.205- Inactive yeasts; other single-cell micro-organisms, deadkg15%freefreefree
2102.305- Prepared baking powderskg30%freefreefree
21.03Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:
2103.104- Soya saucekg5%free3%free
2103.209- Tomato ketchup and other tomato sauceskg5%free3%free
2103.30- Mustard flour and meal and prepared mustard:
2103.30.1-- Mustard flour and meal:
2103.30.119--- Imported from Switzerlandkg8c/kgfreefreefree
2103.30.127--- Otherkg8c/kgfree5c/kgfree
2103.30.2-- Prepared mustard:
2103.30.216--- Imported from Switzerlandkg5%freefreefree
2103.30.224--- Otherkg5%free3%free
2103.90- Other:
2103.90.108-- Sauces and preparations therefor, of flour, meal or malt extractkg20%free5%free
2103.90.9-- Other:
2103.90.914--- Mayonnaise, put up in packaging for retail salekg5%free3%free
2103.90.957--- Other mayonnaisekg5%free3%free
2103.90.997--- Otherkg5%free3%free
21.04Soups and broths and preparations therefor; homogenised composite food preparations:
2104.10- Soups and broths and preparations therefor:
2104.10.105-- Preparations for soups and brothskg20%free10%free
2104.10.202-- Other, in powder, solid or other concentrated formkg25%free12,5%free
2104.10.903-- Otherkg3c/kgfree3c/kgfree
2104.202- Homogenised composite food preparationskgfreefreefreefree
2105.00Ice cream and other edible ice, whether or not containing cocoa:
2105.00.104- Ice cream not containing cocoa or added sugarkg10%10%10%free
2105.00.201- Ice cream containing cocoa or added sugarkg25%25%25%free
2105.00.902- Otherkg20%20%20%free
21.06Food preparations not elsewhere specified or included:
2106.10- Protein concentrates and textured protein substances:
2106.10.102-- Soya protein concentrates, in powder form, with a protein content, on the basis of the dry substance, exceeding 65 per centkg10%freefreefree
2106.10.900-- Otherkg20%freefreefree
2106.90- Other:
2106.90.176-- Disaccharide free infants' food, in powder formkgfreefreefreefree
2106.90.206-- Syrups and other concentrates or preparations for making beverages, not having a basis of fruit juice (excluding those of tariff subheading 2106.90.69)kgfreefreefreefree
2106.90.222-- Syrups and other concentrates or preparations for making beverages, with a basis of fruit juice (excluding those of tariff subheading 2106.90.69)kg20%freefreefree
2106.90.257-- Other, syrups (excluding syrups with a basis of fruit juice)kgfreefreefreefree
2106.90.354-- Sweetening substances (excluding sweetening substances with a basis of saccharine)kg5%freefreefree
2106.90.508-- Mixtures of chemicals and foodstuffs of a kind used in the preparation of human foodstuffskg10%freefreefree
2106.90.672-- Compound alcoholic preparations of a kind used for the manufacture of beverages (excluding those based on odoriferous substances)kg154c/lifreefreefree
2106.90.699-- Drinking straws, containing flavouring preparationskgfreefreefreefree
2106.90.907-- Otherkg20%freefreefree
Chapter 22
Beverages, Spirits and Vinegar

Notes

1.

This Chapter does not cover the following:

(a)

Products of this Chapter (excluding those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 21.03);

(b)

sea water (heading 25.01);

(c)

distilled or conductivity water or water of similar purity (heading 28.53);

(d)

acetic acid of a concentration exceeding 10 per cent by mass of acetic acid (heading 29.15);

(e)

medicaments of heading 30.03 or 30.04; or

(f)

perfumery or toilet preparations (Chapter 33).

2.

For the purposes of this Chapter and of Chapters 20 and 21, the "alcoholic strength by volume" shall be determined at a temperature of 20°C.

3.

For the purposes of heading 22.02, the term "non-alcoholic beverages" means beverages of an alcoholic strength by volume not exceeding 0,5 per cent vol. Alcoholic beverages are classified in headings 22.03 to 22.06 or heading 22.08 as appropriate.

Subheading Note

1.

For the purposes of subheading 2204.10, the expression "sparkling wine" means wine which, when kept at a temperature of 20°C in closed containers, has an excess pressure of not less than 300 kPa.

Additional Notes

1.

Traditional African Beer For the purposes of this Chapter "traditional African beer" means beer made by the fermentation of malt or unmalted grain or meal of sorghum, maize, finger millet or pearl millet of which the fermentation has not been arrested: Provided that-

(a)

the alcohol content does not exceed 3,5 per cent by volume;

(b)

no ethyl alcohol has been added;

(c)

it does not contain and has not been flavoured with hops or products derived from hops; and

(d)

any sugar which may have been added does not exceed 5 per cent by mass of such malt or unmalted grain or meal of sorghum, maize, finger millet or pearl millet.

2.

"Fortified wine" means wine which is the final product of the alcoholic fermentation of the must of fresh grapes, to which a spirit obtained by distilling grape wine or grape marc has been added to such an extent that the alcohol strength by volume thereof is at least 15 per cent vol. but not exceeding 22 per cent vol.

3.

The beverages of subheading 2206.00.05, are beverages which, when kept at a temperature of 20°C in closed containers, have an excess pressure of not less than 300 kPa.

4.

Tariff subheadings 2208.70.21, 2208.70.91, 2208.90.21 and 2208.90.91, shall only apply to liqueurs, cordials and other spirituous beverages containing the following:

(a)

(i)

distilled spirits;

(ii)

the final product of fermentation of fruit stripped of its character to the extent that it is not classifiable within tariff headings 22.04, 22.05 or 22.06 and of which the volume exceeds the volume of the distilled spirits; and

(iii)

other non-alcoholic ingredients; or

(b)

wine spirits to which other non-alcoholic ingredients have been added.

5.

For the purposes of heading 22.06 -

(a)

Not more than 20 per cent of the fermentable sugars used in any fermented fruit beverage, fortified or unfortified, may be of an origin other than fruit;

(b)

Subject to paragraph (c)(iii) and (c)(iv) below, fortified apple or fortified pear beverages shall be fortified by the addition of a rectified spirits derived from apples or pears respectively; and

(c)

Not more than 25 per cent of the final volume of -

(i)

fermented apple beverages shall consist of fruit juice derived from pears or added fermented pear beverages;

(ii)

fermented pear beverages shall consist of fruit juice derived from apples or added fermented apple beverages;

(iii)

fortified fermented apple beverages shall consist of fruit juice derived from pears, or added fermented pear beverages or fortified fermented pear beverages; and

(iv)

fortified fermented pear beverages shall consist of fruit juice derived from apples, or added fermented apple beverages, or fortified fermented apple beverages.

6.

(a)

Subheading 2206.00.19 is limited to beverages that are the end product of fermentation of a liquor (wort) of non-malted milled cereals listed in the table in Chapter Note 2 to Chapter 11, whether or not flavoured but not mixed with any other beverages, provided the fermentable sugars are derived solely from the liquor (wort) without the addition of any other sugars during or prior to fermentation.

(b)

Subheading 2206.00.21 is limited to beverages obtained by mixing the products specified in (a) with any non-alcoholic beverage.

7.

For the purposes of tariff subheadings 2208.20.11 and 2208.20.91, "brandy" means pot stilled brandy and vintage brandy as defined in the Liquor Products Act, Act 60 of 1989.

HeadingCDDescriptionUnitGeneralEUEFTASADC
22.01Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow:
2201.109- Mineral water and aerated waterslifreefreefreefree
2201.905- Otherlifreefreefreefree
22.02Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages (excluding fruit or vegetable juices of heading 20.09):
2202.10- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured:
2202.10.105-- In sealed containers holding 2,5 li or less (excluding those in collapsible plastic tubes)li4,36c/lifreefreefree
2202.10.908-- Otherli3,3c/lifreefreefree
2202.9- Other:
2202.91-- Non-alcoholic beer:
2202.91.200--- In sealed containers holding 2.5 li or less (excluding those in collapsible plastic tubes and those with a basis of milk)li21%freefreefree
2202.91.900--- Otherli21%freefreefree
2202.99-- Other:
2202.99.200--- In sealed containers holding 2.5 li or less (excluding those in collapsible plastic tubes and those with a basis of milk)li21%freefreefree
2202.99.901--- Otherli21%freefreefree
2203.00Beer made from malt:
2203.00.052- Traditional African beer as defined in Additional Note 1 to Chapter 22li5%freefreefree
2203.00.907- Otherli5%freefreefree
22.04Wine of fresh grapes, including fortified wines; grape must (excluding that of heading 20.09):
2204.104- Sparkling wineli25%free25%free
2204.2- Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:
2204.21-- In containers holding 2 li or less:
2204.21.302--- Grape must with fermentation prevented or arrested by the addition of alcoholli25%free25%free
2204.21.4--- Unfortified wine:
2204.21.418---- With an alcoholic strength of at least 4.5 per cent by volume but not exceeding 16.5 per cent by vol.li25%free25%free
2204.21.426---- Otherli25%free25%free
2204.21.5--- Fortified wine:
2204.21.515---- With an alcoholic strength of at least 15 per cent by volume but not exceeding 22 per cent by vol.li25%free25%free
2204.21.523---- Otherli25%free25%free
2204.22-- In containers holding more than 2 li but not more than 10 li:
2204.22.309--- Grape must with fermentation prevented or arrested by the addition of alcoholli25%free25%free
2204.22.4--- Unfortified wine:
2204.22.414---- With an alcoholic strength of at least 4.5 per cent by volume but not exceeding 16.5 per cent by vol.li25%free25%free
2204.22.422---- Otherli25%free25%free
2204.22.5--- Fortified wine:
2204.22.511---- With an alcoholic strength of at least 15 per cent by volume but not exceeding 22 per cent by vol.li25%free25%free
2204.22.521---- Otherli25%free25%free
2204.29-- Other:
2204.29.303--- Grape must with fermentation prevented or arrested by the addition of alcoholli25%free25%free
2204.29.4--- Unfortified wine:
2204.29.419---- With an alcoholic strength of at least 4.5 per cent by volume but not exceeding 16.5 per cent by vol.li25%free25%free
2204.29.427---- Otherli25%free25%free
2204.29.5--- Fortified wine:
2204.29.516---- With an alcoholic strength of at least 15 per cent by volume but not exceeding 22 per cent by vol.li25%free25%free
2204.29.524---- Otherli25%free25%free
2204.309- Other grape mustli25%free25%free
22.05Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances:
2205.10- In containers holding 2 li or less:
2205.10.100-- Sparklingli25%freefreefree
2205.10.2-- Unfortified:
2205.10.216--- With an alcoholic strength of at least 4.5 per cent by volume but not exceeding 15 per cent by vol.li25%freefreefree
2205.10.224--- Otherli25%freefreefree
2205.10.3-- Fortified:
2205.10.313--- With an alcoholic strength of at least 15 per cent by volume but not exceeding 22 per cent by vol.li25%freefreefree
2205.10.321--- Otherli25%freefreefree
2205.90- Other:
2205.90.2-- Unfortified:
2205.90.212--- With an alcoholic strength of at least 4.5 per cent by volume but not exceeding 15 per cent by vol.li25%freefreefree
2205.90.220--- Otherli25%freefreefree
2205.90.3-- Fortified:
2205.90.318--- With an alcoholic strength of at least 15 per cent by volume but not exceeding 22 per cent by vol.li25%freefreefree
2205.90.328--- Otherli25%freefreefree
2206.00Other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included:
2206.00.053- Sparkling fermented fruit or mead beverages; mixtures of sparkling fermented beverages derived from the fermentation of fruit or honey; mixtures of sparkling fermented fruit or mead beverages and non-alcoholic beveragesli25%free25%free
2206.00.150- Traditional African beer as defined in Additional Note 1 to Chapter 22li25%free25%free
2206.00.177- Other fermented beverages, unfortified, with an alcoholic strength of less than 2.5 per cent volumeli25%free25%free
2206.00.193- Other fermented beverages of non-malted cereal grains, unfortified, with an alcoholic strength of at least 2.5 per cent by volume but not exceeding 9 per cent by vol.li25%free25%free
2206.00.215- Other mixtures of fermented beverages of non-malted cereal grains and non-alcoholic beverages, unfortified, with an alcoholic strength of at least 2.5 per cent by volume but not exceeding 9 per cent by vol.li25%free25%free
2206.00.819- Other fermented apple or pear beverages, unfortified, with an alcoholic strength of at least 2.5 per cent by volume but not exceeding 15 per cent by vol.li25%free25%free
2206.00.827- Other fermented fruit beverages and mead beverages, including mixtures of fermented beverages derived from the fermentation of fruit or honey, unfortified, with an alcoholic strength of at least 2.5 per cent by volume but not exceeding 15 per cent by vol.li25%free25%free
2206.00.835- Other fermented apple or pear beverages, fortified, with an alcoholic strength of at least 15 per cent by volume but not exceeding 23 per cent by vol.li25%free25%free
2206.00.843- Other fermented fruit beverages and mead beverages including mixtures of fermented beverages derived from the fermentation of fruit or honey, fortified, with an alcoholic strength of at least 15 per cent by volume but not exceeding 23 per cent by vol.li25%free25%free
2206.00.851- Other mixtures of fermented fruit beverages or mead beverages and non-alcoholic beverages, unfortified, with an alcoholic strength of at least 2.5 per cent by volume but not exceeding 15 per cent by vol.li25%free25%free
2206.00.878- Other mixtures of fermented fruit beverages or mead beverages and non-alcoholic beverages, fortified, with an alcoholic strength of at least 15 per cent by volume but not exceeding 23 per cent by vol.li25%free25%free
2206.00.908- Otherli25%free25%free
22.07Undenatured ethyl alcohol of an alcoholic strength by volume of 80 per cent vol. or higher; ethyl alcohol and other spirits, denatured, of any strength:
2207.100- Undenatured ethyl alcohol of an alcoholic strength by volume of 80 per cent vol. or higherli317c/li aafree317c/li aafree
2207.205- Ethyl alcohol and other spirits, denatured, of any strengthli317c/li aafree317c/li aafree
22.08Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 per cent vol.; spirits, liqueurs and other spirituous beverages:
2208.20- Spirits obtained by distilling grape wine or grape marc:
2208.20.1-- In containers holding 2 li or less:
2208.20.114--- Brandy as defined in Additional Note 7 to Chapter 22li154c/lifreefreefree
2208.20.199--- Otherli154c/lifreefreefree
2208.20.9-- Other:
2208.20.912--- Brandy as defined in Additional Note 7 to Chapter 22li136c/lifreefreefree
2208.20.998--- Otherli136c/lifreefreefree
2208.30- Whiskies:
2208.30.100-- In containers holding 2 li or lessli154c/lifreefreefree
2208.30.909-- Otherli136c/lifreefreefree
2208.40- Rum and other spirits obtained by distilling fermented sugarcane products:
2208.40.105-- In containers holding 2 li or lessli154c/lifreefreefree
2208.40.903-- Otherli136c/lifreefreefree
2208.50- Gin and Geneva:
2208.50.109-- In containers holding 2 li or lessli154c/lifreefreefree
2208.50.908-- Otherli136c/lifreefreefree
2208.60- Vodka:
2208.60.104-- In containers holding 2 li or lessli154c/lifreefreefree
2208.60.902-- Otherli136c/lifreefreefree
2208.70- Liqueurs and cordials:
2208.70.2-- In containers holding 2 li or less:
2208.70.214--- With an alcoholic strength by volume exceeding 15 per cent vol. but not exceeding 23 per cent vol.li154c/lifreefreefree
2208.70.222--- Otherli154c/lifreefreefree
2208.70.9-- Other:
2208.70.915--- With an alcoholic strength by volume exceeding 15 per cent vol. but not exceeding 23 per cent vol.li136c/lifreefreefree
2208.70.923--- Otherli136c/lifreefreefree
2208.90- Other:
2208.90.2-- In containers holding 2 li or less:
2208.90.213--- With an alcoholic strength by volume exceeding 15 per cent vol. but not exceeding 23 per cent vol.li154c/lifreefreefree
2208.90.221--- Otherli154c/lifreefreefree
2208.90.9-- Other:
2208.90.914--- With an alcoholic strength by volume exceeding 15 per cent vol. but not exceeding 23 per cent vol.li136c/lifree136c/lifree
2208.90.922--- Otherli136c/lifree136c/lifree
2209.003Vinegar and substitutes for vinegar obtained from acetic acidli5c/lifreefreefree
Chapter 23
Residues and Waste From the Food Industries; Prepared Animal Fodder

Notes

1.

Heading 23.09 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material (excluding vegetable waste, vegetable residues and by-products of such processing).

Subheading Note

1.

For the purposes of subheading 2306.41, the expression "low erucic acid rape or colza seeds" means seeds as defined in Subheading Note 1 to Chapter 12.

HeadingCDDescriptionUnitGeneralEUEFTASADC
23.01Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves:
2301.10- Flours, meals and pellets, of meat or meat offal; greaves:
2301.10.108-- Whale mealkgfreefreefreefree
2301.10.906-- Otherkgfreefreefreefree
2301.205- Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrateskgfreefreefreefree
23.02Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants:
2302.104- Of maize (corn)kgfreefreefreefree
2302.303- Of wheatkgfreefreefreefree
2302.408- Of other cerealskgfreefreefreefree
2302.502- Of leguminous plantskgfreefreefreefree
23.03Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets:
2303.108- Residues of starch manufacture and similar residueskgfreefreefreefree
2303.202- Beet-pulp, bagasse and other waste of sugar manufacturekgfreefreefreefree
2303.307- Brewing or distilling dregs and wastekgfreefreefreefree
2304.007Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oilkg6,6%free6,6%free
2305.000Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oilkg6,6%free6,6%free
23.06Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils (excluding those of heading 23.04 or 23.05):
2306.109- Of cotton seedkg6,6%free6,6%free
2306.203- Of linseedkg6,6%free6,6%free
2306.308- Of sunflower seedkg6,6%free6,6%free
2306.4- Of rape or colza seeds:
2306.419-- Of low erucic acid rape or colza seedkg6,6%free6,6%free
2306.497-- Otherkg6,6%free6,6%free
2306.507- Of coconut or coprakg6,6%free6,6%free
2306.601- Of palm nuts or kernelskg6,6%free6,6%free
2306.905- Otherkg6,6%free6,6%free
2307.008Wine lees; argolkg20%free20%free
2308.001Vegetable materials and vegetable waste, vegetable residues and by- products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or includedkgfreefreefreefree
23.09Preparations of a kind used in animal feeding:
2309.10- Dog or cat food, put up for retail sale:
2309.10.107-- Imported from Switzerlandkg20%freefreefree
2309.10.905-- Otherkg20%free20%free
2309.90- Other:
2309.90.103-- Sweetened foragekgfreefreefreefree
2309.90.154-- Preparations put up as crustacean food; preparations put up as salmon foodkgfreefreefreefree
2309.90.200-- Feed supplements (excluding milk substitutes) containing added antibioticskgfreefreefreefree
2309.90.308-- Feed supplements containing added melengestrol acetatekgfreefreefreefree
2309.90.359-- Feed supplements, containing, by mass, 40 per cent or more of choline chloridekgfreefreefreefree
2309.90.405-- Protein concentrates obtained from alfalfa juice (lucerne juice)kgfreefreefreefree
2309.90.502-- Calcium salts of palm fatty acidkgfreefreefreefree
2309.90.604-- Feed supplements containing furazolidonekgfreefreefreefree
2309.90.650-- Feed supplements, containing, by mass, 40 per cent or more lysine, whether or not containing added antibiotics or added melengestrol acetatekgfreefreefreefree
2309.90.707-- Single vitamins and their derivatives, stabilised with antioxidants or anti-caking agentskgfreefreefreefree
2309.90.758-- Preparations containing Ractopaminekgfreefreefreefree
2309.90.774-- Preparations containing by mass, 85 percent or more of methioninekgfreefreefreefree
2309.90.804-- Fish solubleskg20%freefreefree
2309.90.9-- Other:
2309.90.913--- Imported from Switzerlandkg20%freefreefree
2309.90.928--- Otherkg20%free20%free
Chapter 24
Tobacco and Manufactured Tobacco Substitutes

Notes

1.

This Chapter does not cover medicinal cigarettes (Chapter 30).

Subheading Note

1.

For the purposes of subheading 2403.11, the expression "water pipe tobacco" means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this subheading.

Additional Notes

1.

For the purpose of subheadings 2402.10 and 2402.90 all rolls of tobacco wrapped in paper or in other substances (excluding tobacco) shall be classified as cigarettes.

2.

For the purpose of subheading 2403.10 "cigarette tobacco" means:

(a)

any tobacco cut into strips less than 1 mm in width;

(b)

any cut tobacco described or offered for sale as tobacco for making into cigarettes;

(c)

a mixture of any cut tobacco with tobacco as defined in paragraph (a) or (b) of this Note.

3.

For the purpose of subheading 2403.10 "pipe tobacco" means:

(a)

any tobacco cut into strips of 1mm in width or more;

(b)

any tobacco described or offered for sale as tobacco for smoking in a pipe;

(c)

a mixture of any tobacco (excluding cigarette tobacco as defined in Note 2) with tobacco as defined in paragraph (a) or (b) of this Note;

(d)

any tobacco as defined in paragraph (a), (b) or (c) of this Note in the form of cake, plug or stick tobacco, but not roll tobacco.

HeadingCDDescriptionUnitGeneralEUEFTASADC
24.01Unmanufactured tobacco; tobacco refuse:
2401.102- Tobacco, not stemmed or strippedkg860c/kg less 85% with a maximum of 44%free860c/kg less 85% with a maximum of 44%free
2401.207- Tobacco, partly or wholly stemmed or strippedkg15% or 860c/kg less 85%free15% or 860c/kg less 85%free
2401.301- Tobacco refusekg77c/kgfree77c/kgfree
24.02Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes:
2402.10- Cigars, cheroots and cigarillos, containing tobacco:
2402.10.103-- Imported from Switzerlandkg110c/kg netfreefreefree
2402.10.901-- Otherkg110c/kg netfree110c/kg netfree
2402.20- Cigarettes containing tobacco:
2402.20.108-- Imported from Switzerlandkg45%freefreefree
2402.20.906-- Otherkg45%free45%free
2402.90- Other:
2402.90.1-- Cigars, cheroots and cigarillos of tobacco substitutes:
2402.90.126--- Imported from Switzerlandkg45%freefreefree
2402.90.142--- Otherkg45%free45%free
2402.90.2-- Cigarettes of tobacco substitutes:
2402.90.223--- Imported from Switzerlandkg45%freefreefree
2402.90.248--- Otherkg45%free45%free
24.03Other manufactured tobacco and manufactured tobacco substitutes; "homogenised" or "reconstituted" tobacco; tobacco extracts and essences:
2403.1- Smoking tobacco, whether or not containing tobacco substitutes in any proportions:
2403.116-- Water pipe tobacco specified in Subheading Note 1 to this Chapterkg45%free45%free
2403.19-- Other:
2403.19.104--- Pipe tobacco, in immediate packings of a content of less than 5 kgkg45%free45%free
2403.19.201--- Other pipe tobaccokg45%free45%free
2403.19.309--- Cigarette tobaccokg40%free40%free
2403.9- Other:
2403.91-- "Homogenised" or "reconstituted" tobacco:
2403.91.108--- Imported from Switzerlandkg15%freefreefree
2403.91.908--- Otherkg15%free15%free
2403.99-- Other:
2403.99.100--- Snuffkg40%free40%free
2403.99.208--- Tobacco extracts and essenceskgfreefreefreefree
2403.99.305--- Other cigarette tobacco substituteskg45%free45%free
2403.99.402--- Other pipe tobacco substituteskg45%free45%free
2403.99.909--- Otherkg45%free45%free

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.

Tariff Book (S1 P1)

Browse by Tariff Headings
  • © Now Media
  • Privacy Policy
  • Freight News RSS
  • About Us
  • Advertise
  • Send us news
  • Contact us