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Product Specific Rules of Origin Section IV: Prepared Foodstuffs; Beverages, Spirits and Vinegar; Tobacco and Manufactured Tobacco Substitutes

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

Tariff

Reference

(HS2012)
Product Description Applicable

Product Specific

Rule of Origin
1601.00 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products. CC except from chapters 1 and 2
1602 Other prepared or preserved meat, meat offal or blood. -
1602.10 Homogenised preparations CC except from chapters 1 and 2
1602.20 Of liver of any animal CC except from chapters 1 and 2
1602.3 Of poultry of heading 01.05: -
1602.31 Of turkeys CC except from chapters 1 and 2
1602.32 Of fowls of the species Gallus domesticus CC except from chapters 1 and 2
1602.39 Other CC except from chapters 1 and 2
1602.4 Of swine: -
1602.41 Hams and cuts thereof CC except from chapters 1 and 2
1602.42 Shoulders and cuts thereof CC except from chapters 1 and 2
1602.49 Other, including mixtures CC except from chapters 1 and 2
1602.50 Of bovine animals CC except from chapters 1 and 2
1602.90 Other, including preparations of blood of any animal CC except from chapters 1 and 2
1603.00 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates. CC except from chapters 1 and 2
1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. -
1604.1 Fish, whole or in pieces, but not minced: -
1604.11 Salmon CC
1604.12 Herrings CC
1604.13 Sardines, sardinella and brisling or sprats CC
1604.14 Tunas, skipjack and bonito (Sarda spp.) CC
1604.15 Mackerel CC
1604.16 Anchovies CC
1604.17 Eels CC
1604.19 Other CC
1604.20 Other prepared or preserved fish CC
1604.3 Caviar and caviar substitutes: -
1604.31 Caviar CC
1604.32 Caviar substitutes CC
1605 Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. -
1605.10 Crab CC
1605.2 Shrimps and prawns: -
1605.21 Not in airtight container CC
1605.29 Other CC
1605.30 Lobster CC
1605.40 Other crustaceans CC
1605.5 Molluscs: -
1605.51 Oysters CC
1605.52 Scallops, including queen scallops CC
1605.53 Mussels CC
1605.54 Cuttle fish and squid CC
1605.55 Octopus CC
1605.56 Clams, cockles and arkshells CC
1605.57 Abalone CC
1605.58 Snails, other than sea snails CC
1605.59 Other CC
1605.6 Other acquatic invertebrates: -
1605.61 Sea cucumbers CC
1605.62 Sea urchins CC
1605.63 Jellyfish CC
1605.69 Other CC

Chapter 17: Sugars and Sugar Confectionery

Tariff

Reference

(HS2012)
Product Description Applicable

Product Specific

Rule of Origin
1701 Cane or beet sugar and chemically pure sucrose, in solid form. -
1701.1 Raw sugar not containing added flavouring or colouring matter: -
1701.12 Beet sugar CC
1701.13 Cane sugar specified in Subheading Note 2 to this Chapter CC
1701.14 Other cane sugar CC
1701.9 Other: -
1701.91 Containing added flavouring or colouring matter CC
1701.99 Other CC
1702 Other 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: -
1702.11 Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter CTH
1702.19 Other CTH
1702.20 Maple sugar and maple syrup CTH
1702.30 Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose CTH
1702.40 Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar CTH
1702.50 Chemically pure fructose CTH
1702.60 Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose, excluding invert sugar CTH
1702.90 Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose CTH except from heading 0409
1703 Molasses resulting from the extraction or refining of sugar. -
1703.10 Cane molasses CTH
1703.90 Other CTH
1704 Sugar confectionery (including white chocolate), not containing cocoa. -
1704.10 Chewing gum, whether or not sugar-coated CTH
1704.90 Other CTH

Chapter 18: Cocoa and Cocoa Preparations

Tariff

Reference

(HS2012)
Product Description Applicable

Product Specific

Rule of Origin
1801.00 Cocoa beans, whole or broken, raw or roasted. CTH
1802.00 Cocoa shells, husks, skins and other cocoa waste. CTH
1803 Cocoa paste, whether or not defatted. -
1803.10 Not defatted CTH
1803.20 Wholly or partly defatted CTH
1804.00 Cocoa butter, fat and oil. CTH
1805.00 Cocoa powder, not containing added sugar or other sweetening matter. CTH
1806 Chocolate and other food preparations containing cocoa. -
1806.10 Cocoa powder, containing added sugar or other sweetening matter CTH
1806.20 Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg CTH
1806.3 Other, in blocks, slabs or bars: -
1806.31 Filled CTSH
1806.32 Not filled CTSH
1806.90 Other CTSH

Chapter 19: Preparations of Cereals, Flour, Starch or Milk; Pastrycooks' Products

Tariff

Reference

(HS2012)
Product Description Applicable

Product Specific

Rule of Origin
1901 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 04.01 to 04.04, not containing cocoa or containing or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included. -
1901.10 Preparations for infant use, put up for retail sale CTH except from chapter 4
1901.20 Mixes and doughs for the preparation of baker's wares of heading 19.05 CC except from chapter 4, heading 1006 and rice products of headings 1102 to 1104
1901.90 Other CC except from chapter 4, heading 1006 and rice products of headings 1102 to 1104
1902 Pasta, 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: -
1902.11 Containing eggs CTH
1902.19 Other CTH
1902.20 Stuffed pasta, whether or not cooked or otherwise prepared CTSH
1902.30 Other pasta CTSH
1902.40 Couscous CTSH
1903.00 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms CTH
1904 Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than 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 elsewise specified or included. -
1904.10 Prepared foods obtained by the swelling or roasting of cereals or cereal products CTH
1904.20 Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals CTH
1904.30 Bulgur wheat CTH
1904.90 Other CC except from heading 1006
1905 Bread, 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. -
1905.10 Crispbread CTH
1905.20 Gingerbread and the like CTH
1905.3 Sweet biscuits; waffles and wafers: -
1905.31 Sweet biscuits CTH
1905.32 Waffles and wafers CTH
1905.40 Rusks, toasted bread and similar toasted products CTH
1905.90 Other CTH

Chapter 20: Preparations of Vegetables, Fruit, Nuts or Other Parts of Plants

Tariff

Reference

(HS2012)
Product Description Applicable

Product Specific

Rule of Origin
2001 Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid. -
2001.10 Cucumbers and gherkins CTH
2001.90 Other CTH
2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid. -
2002.10 Tomatoes, whole or in pieces CTH
2002.90 Other CTH
2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid. -
2003.10 Mushrooms of the genus Agaricus CTH
2003.90 Other CTH
2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 20.06. -
2004.10 Potatoes CTH
2004.90 Other vegetables and mixtures of vegetables CTH
2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06. -
2005.10 Homogenised vegetables CTH
2005.20 Potatoes CTH
2005.40 Peas (Pisum sativum) CTH
2005.5 Beans (Vigna spp., Phaseolus spp.): -
2005.51 Beans, shelled CTH
2005.59 Other CTH
2005.60 Asparagus CTH
2005.70 Olives CTH
2005.80 Sweet corn (Zea mays var. saccharata) CTH
2005.9 Other vegetables and mixtures of vegetables: -
2005.91 Bamboo shoots CTH
2005.99 Other CTH
2006.00 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glace or crystallised). CTH
2007 Jams, fruit jellies, marmalades, fruit or nut puree and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. -
2007.10 Homogenised preparations CTH
2007.9 Other:
2007.91 Citrus fruit CTH
2007.99 Other CTH
2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included. -
2008.1 Nuts, ground-nuts and other seeds, whether or not mixed together: -
2008.11 Ground-nuts CTH
2008.19 Other, including mixtures CTH
2008.20 Pineapples CTH
2008.30 Citrus fruit CTH
2008.40 Pears CTH
2008.50 Apricots CTH
2008.60 Cherries CTH
2008.70 Peaches, including nectarines CTH
2008.80 Strawberries CTH
2008.9 Other, including mixtures other than those of subheading 2008.19: -
2008.91 Palm hearts CTH
2008.93 Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea) CTH
2008.97 Mixtures CTH
2008.99 Other CTH
2009 Fruit 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: -
2009.11 Frozen CTH or RVC(40)
2009.12 Not frozen, of a Brix value not exceeding 20 CTH or RVC(40)
2009.19 Other CTH or RVC(40)
2009.2 Grapefruit (including pomelo) juice: -
2009.21 Of a Brix value not exceeding 20 CTH or RVC(40)
2009.29 Other CTH or RVC(40)
2009.3 Juice of any other single citrus fruit: -
2009.31 Of a Brix value not exceeding 20 CTH or RVC(40)
2009.39 Other CTH or RVC(40)
2009.4 Pineapple juice: -
2009.41 Of a Brix value not exceeding 20 CTH or RVC(40)
2009.49 Other CTH or RVC(40)
2009.50 Tomato juice CTH or RVC(40)
2009.6 Grape juice (including grape must): -
2009.61 Of a Brix value not exceeding 30 CTH or RVC(40)
2009.69 Other CTH or RVC(40)
2009.7 Apple juice: -
2009.71 Of a Brix value not exceeding 20 CTH or RVC(40)
2009.79 Other CTH or RVC(40)
2009.8 Juice of any other single fruit or vegetable: -
2009.81 Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea) juice CTH or RVC(40)
2009.89 Other CTH or RVC(40)
2009.90 Mixtures of juices CTH or RVC(40)

Chapter 21: Miscellaneous Edible Preparations

Tariff

Reference

(HS2012)
Product Description Applicable

Product Specific

Rule of Origin
2101 Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; 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 CTH
2101.12 Preparations with a basis of extracts, essences or concentrates or with a basis of coffee CTH
2101.20 Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate CTH
2101.30 Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof CTH
2102 Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 30.02); prepared baking powders. -
2102.10 Active yeasts CTH
2102.20 Inactive yeasts; other single-cell microorganisms, dead CTH
2102.30 Prepared baking powders CTH
2103 Sauces and preparations therefor; mixed condiments and mixed seasoning; mustard flour and meal and prepared mustard. -
2103.10 Soya sauce CTH
2103.20 Tomato ketchup and other tomato sauces CTH
2103.30 Mustard flour and meal and prepared mustard CTH
2103.90 Other CTSH
2104 Soups and broths and preparations therefor; homogenised composite food preparations. -
2104.10 Soups and broths and preparations therefor CTSH
2104.20 Homogenised composite food preparations CTSH
2105.00 Ice cream and other edible ice, whether or not containing cocoa. CTH
2106 Food preparations not elsewhere specified or included. -
2106.10 Protein concentrates and textured protein substances CTSH
2106.90 Other CTSH except from subheading 1211.20 or from ginseng products of subheading 1302.19

Chapter 22: Beverages, Spirits and Vinegar

Tariff

Reference

(HS2012)
Product Description Applicable

Product Specific

Rule of Origin
2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow. -
2201.10 Mineral waters and aerated waters CTH
2201.90 Other CTH
2202 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other nonalcoholic beverages, not including 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 CTH
2202.90 Other CTH except from subheading 1211.20 or from ginseng products of subheading 1302.19
2203.00 Beer made from malt. CTH
2204 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09. -
2204.10 Sparkling wine CTH
2204.2 Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: -
2204.21 In containers holding 2 ℓ or less CTH
2204.29 Other CTH
2204.30 Other grape must CTH
2205 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances. -
2205.10 In containers holding 2 ℓ or less CTH
2205.90 Other CTH
2206.00 Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included. CTH
2207 Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength. -
2207.10 Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher CTH
2207.20 Ethyl alcohol and other spirits, denatured, of any strength CTH
2208 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous, beverages. -
2208.20 Spirits obtained by distilling grape wine or grape marc CTH
2208.30 Whiskies CTH
2208.40 Rum and other spirits obtained by distilling fermented sugarcane products CTH
2208.50 Gin and Geneva CTH
2208.60 Vodka CTH
2208.70 Liqueurs and cordials CTH
2208.90 Other CTH
2209.00 Vinegar and substitutes for vinegar obtained from acetic acid. CTH

Chapter 23: Residues and Waste From The Food Industries; Prepared Animal Fodder

Tariff

Reference

(HS2012)
Product Description Applicable

Product Specific

Rule of Origin
2301 Flours, 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 CTH
2301.20 Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates CTH
2302 Bran, 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. -
2302.10 Of maize (corn) CTH
2302.30 Of wheat CTH
2302.40 Of other cereals CTH
2302.50 Of leguminous plants CTH
2303 Residues 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. -
2303.10 Residues of starch manufacture and similar residues CTH
2303.20 Beet-pulp, bagasse and other waste of sugar manufacture CTH
2303.30 Brewing or distilling dregs and waste CTH
2304.00 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soyabean oil. CTH
2305.00 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil. CTH
2306 Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 23.04. or 23.05. -
2306.10 Of cotton seeds CTH
2306.20 Of linseed CTH
2306.30 Of sunflower seeds CTH
2306.4 Of rape or colza seeds: -
2306.41 Of low erucic acid rape or colza seeds CTH
2306.49 Other CTH
2306.50 Of coconut or copra CTH
2306.60 Of palm nuts or kernels CTH
2306.90 Other CTH
2307.00 Wine lees; argol. CTH
2308.00 Vegetable 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 included. CTH
2309 Preparations of a kind used in animal feeding. -
2309.10 Dog or cat food, put up for retail sale CTH
2309.90 Other CTH

Chapter 24: Tobacco and Manufactured Tobacco Substitutes

Tariff

Reference

(HS2012)
Product Description Applicable

Product Specific

Rule of Origin
2401 Unmanufactured tobacco; tobacco refuse. -
2401.10 Tobacco, not stemmed/stripped CC
2401.20 Tobacco, partly or wholly stemmed/stripped CC
2401.30 Tobacco refuse CC
2402 Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes. -
2402.10 Cigars, cheroots, and cigarillos containing tobacco CTH
2402.20 Cigarettes containing tobacco CTH
2402.90 Other CTH
2403 Other 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 proportion: -
2403.11 Water pipe tobacco specified in Subheading Note 1 to this Chapter CTH
2403.19 Other CTH
2403.9 Other: -
2403.91 Homogenised or "reconstituted" tobacco CTH
2403.99 Other CTH
Last Updated: 22 July 2014
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