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Customs Tariff Act 1975 Chapter 16 - Bare Act

StateCentral Government
Year
Section TitlePreparations of Meat, of Fish or of Crustaceans, Molluscs or Other Aquatic Invertebrates
Act Info:

SECTION IV

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

NOTE

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% by weight.

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 0504.

2. Food preparations fall in this Chapter provided that they contain more than 20% by weight 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 pre-dominate by weight. These provisions do not apply to the stuffed products of heading 1902 or to the preparations of heading 2103 or 2104.

SUB-HEADING NOTES

1. For the purposes of sub-heading 1602 10, the expression "homogenised preparations" means preparations of meat, meat offal or blood, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight 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 sub-heading takes precedence over all other sub-headings of heading 1602.

2. The fish and crustaceans specified in the sub-headings of heading 1604 or 1605 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.

Tariff Item

Description of goods

Unit

Rate of duty

Std.

Prefnl.

Areas

(1)

(2)

(3)

(4)

(5)

1601 00 00

Sausages and similar products, of meat, meat offal or blood; food preparations based on these products

kg.

100%

-

1602

Other prepared or preserved meat, meat offal or blood

1602 10 00

-

Homogenised preparations

kg.

30%

-

1602 20 00

-

Of liver of any animal

kg.

30%

-

-

Of poultry of heading 0105:

1602 31 00

--

Of turkeys

kg.

30%

-

1602 32 00

--

Of fowls of the species Gallus domesticus

kg.

100%

-

1602 39 00

--

Other

kg.

30%

-

-

Of swine:

1602 41 00

--

Hams and cuts thereof

kg.

30%

-

1602 42 00

--

Shoulders and cuts thereof

kg.

30%

-

1602 49 00

--

Other, including mixtures

kg.

30%

-

1602 50 00

-

Of bovine animals

kg.

30%

-

1602 90 00

-

Other, including preparations of blood of any animal

kg.

30%

-

1603

Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates

1603 00

-

Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates

1603 00 10

---

Extracts and juices of meat

kg.

30%

-

1603 00 20

---

Extracts of fish

kg.

30%

-

1603 00 90

---

Other

kg.

30%

-

1604

Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs

-

Fish, whole or in pieces, but not minced:

1604 11 00

--

Salmon

kg.

30%

-

1604 12

--

Herrings:

1604 12 10

---

Pickled

kg.

30%

-

1604 12 90

---

Other

kg.

30%

-

1604 13

--

Sardines, sardinella and brislins or sprats:

1604 13 10

---

Sardines, sardinella and brisling

kg.

30%

-

1604 13 20

---

Sprats

kg.

30%

-

1604 14

--

Tunas, skipjack and bonito (Sarda spp.):

1604 14 10

---

Tunas

kg.

30%

-

1604 14 90

---

Other

kg.

30%

-

1604 15 00

--

Mackerel

kg.

30%

-

1604 16 00

--

Anchovies

kg.

30%

-

1604 19 00

--

Other

kg.

30%

-

1604 20 00

-

Other prepared or preserved fish

kg.

30%

-

1604 30 00

-

Caviar and caviar substitutes

kg.

30%

-

1605

Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved

1605 10 00

-

Crab

kg.

30%

-

1605 20 00

-

Shrimps and prawns

kg.

30%

-

1605 30 00

-

Lobster

kg.

30%

-

1605 40 00

-

Other crustaceans

kg.

30%

-

1605 90

-

Other:

kg.

30%

-

1605 90 10

---

Clams

kg.

30%

-

1605 90 20

---

Squid, octopus and cuttlefish

kg.

30%

-

1605 90 30

---

Oysters

kg.

30%

-

1605 90 90

---

Other:

kg.

30%

-




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