Chapter 16 : T2023—Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects
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Notes.
1. This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, as well as insects, prepared or preserved by the processes specified in Chapter 2 or 3, Note 6 to Chapter 4 or in heading 05.04.
2. Food preparations fall in this Chapter provided that they contain more than 20% by weight of sausage, meat, meat offal, blood, insects, 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 weight. 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 “homogenized preparations” means preparations of meat, meat offal, blood or insects, finely homogenised, put up for retail sale as food suitable for infants or young children 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, meat offal or insects. 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.
Supplementary Notes.
1. “Specially defined mixtures” of tariff item Nos. 1602.31.11, 1602.31.92, 1602.32.11 and 1602.32.92 means a product containing partially or fully cooked, including par-fried, chicken or turkey where 13% or more of the total weight of the product is comprised of goods other than the following listed goods: chicken, turkey, breading, batter, oil, glazing, sauces, other coatings or bastes, or any added water (including that used in marination, glazing, sauces, other coatings, bastes, breading or batter). For the purposes of this definition, whether 13% or more of the total weight of the product is comprised of goods other than the listed goods shall be determined by calculating the total weight of listed goods contained in that product as a percentage of the total weight of the product.
2. Where the components of food preparations of a type used commercially in the preparation of fresh food products for direct sale to a consumer include cheese, those components are to be classified separately, in their respective headings, regardless of their packaging.
Statistical Note.
(NB this note does not form part of the Customs Tariff legislation.)
1. For the statistical purposes of classification No. 1602.50.91.20, the expression “corned beef” applies to salted cured beef, with or without the addition of flavoring or spices.
Customs Tariff Schedule
| Tariff Item | SS | Description of Goods | Unit of Meas. | MFN Tariff | Applicable Preferential Tariffs |
|---|---|---|---|---|---|
| Tariff Item | SS | Description of Goods | Unit of Meas. | MFN Tariff | Applicable Preferential Tariffs |
| 1601.00 | Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products. | ||||
| 1601.00.11 | 00 | Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products. - In cans or glass jars: - Of poultry of heading 01.05 | KGM | 12.5% | AUT, NZT, CCCT, LDCT, UST, CIAT, CT, CRT, NT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 10% |
| 1601.00.19 | 00 | Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products. - In cans or glass jars: - Other | KGM | 12.5% | AUT, NZT, CCCT, LDCT, UST, MXT, CIAT, CT, CRT, NT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 10% |
| 1601.00.21 | 00 | Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products. - Of fowls of the species Gallus domesticus, other than in cans or glass jars: - Other than spent fowl, within access commitment | KGM | 0.95¢/kg | CCCT, LDCT, GPT, UST, CIAT, CT, NT, PT, COLT, JT, PAT, CEUT, UAT, CPTPT, UKT: Free |
| 1601.00.22 | 00 | Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products. - Of fowls of the species Gallus domesticus, other than in cans or glass jars: - Other than spent fowl, over access commitment | KGM | 238% | |
| 1601.00.23 | 00 | Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products. - Of fowls of the species Gallus domesticus, other than in cans or glass jars: - Spent fowl | KGM | Free | CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, NT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1601.00.31 | 00 | Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products. - Of turkeys, other than in cans or glass jars: - Within access commitment | KGM | 0.95¢/kg | CCCT, LDCT, GPT, UST, CIAT, CT, CRT, NT, PT, COLT, JT, PAT, CEUT, UAT, CPTPT, UKT: Free |
| 1601.00.32 | 00 | Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products. - Of turkeys, other than in cans or glass jars: - Over access commitment | KGM | 154.5% | |
| 1601.00.90 | Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products. - Other | KGM | Free | CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, NT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free | |
| 1601.00.90 | 10 | Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products. - Other - Pork sausages | KGM | Free | CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, NT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1601.00.90 | 20 | Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products. - Other - Other sausages, fresh, chilled or frozen | KGM | Free | CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, NT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1601.00.90 | 80 | Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products. - Other - Other sausages, cured | KGM | Free | CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, NT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1601.00.90 | 90 | Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products. - Other - Other: - Other | KGM | Free | CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, NT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 16.02 | Other prepared or preserved meat, meat offal, blood or insects. | ||||
| 1602.10 | Other prepared or preserved meat, meat offal, blood or insects. - Homogenized preparations | ||||
| 1602.10.10 | 00 | Other prepared or preserved meat, meat offal, blood or insects. - Homogenized preparations - Of fowls of the species Gallus domesticus and turkeys, of heading 01.05 | KGM | 12.5% | AUT, NZT, CCCT, LDCT, UST, CRT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, UKT: Free GPT 10%, CPTPT 5.5% |
| 1602.10.90 | 00 | Other prepared or preserved meat, meat offal, blood or insects. - Homogenized preparations - Other | KGM | 12.5% | AUT, NZT, CCCT, LDCT, UST, MXT, CRT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 10% |
| 1602.20 | Other prepared or preserved meat, meat offal, blood or insects. - Of liver of any animal | ||||
| 1602.20.10 | 00 | Other prepared or preserved meat, meat offal, blood or insects. - Of liver of any animal - Pâtés de foie with truffles | KGM | 3% | CCCT, LDCT, GPT, UST, MXT, CT, CRT, NT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1602.20.21 | 00 | Other prepared or preserved meat, meat offal, blood or insects. - Of liver of any animal - Paste, of fowls of the species Gallus domesticus, not in cans or glass jars: - Within access commitment | KGM | Free | CCCT, LDCT, GPT, UST, CIAT, CT, CRT, NT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1602.20.22 | 00 | Other prepared or preserved meat, meat offal, blood or insects. - Of liver of any animal - Paste, of fowls of the species Gallus domesticus, not in cans or glass jars: - Over access commitment | KGM | 238% | |
| 1602.20.31 | 00 | Other prepared or preserved meat, meat offal, blood or insects. - Of liver of any animal - Paste, of turkeys, not in cans or glass jars: - Within access commitment | KGM | Free | CCCT, LDCT, GPT, UST, CIAT, CT, CRT, NT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1602.20.32 | 00 | Other prepared or preserved meat, meat offal, blood or insects. - Of liver of any animal - Paste, of turkeys, not in cans or glass jars: - Over access commitment | KGM | 154.5% | |
| 1602.20.90 | 00 | Other prepared or preserved meat, meat offal, blood or insects. - Of liver of any animal - Other | KGM | Free | CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, NT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1602.31 | Other prepared or preserved meat, meat offal, blood or insects. - Of poultry of heading 01.05: - Of turkeys | ||||
| 1602.31.11 | Other prepared or preserved meat, meat offal, blood or insects. - Of poultry of heading 01.05: - Of turkeys - Prepared meals: - Specially defined mixtures | KGM | 11% | CCCT, LDCT, UST, CIAT, CT, CRT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, UKT: Free GPT 10%, CPTPT 5% | |
| 1602.31.11 | 10 | Other prepared or preserved meat, meat offal, blood or insects. - Of poultry of heading 01.05: - Of turkeys - Prepared meals: - Specially defined mixtures - In cans or glass jars | KGM | 11% | CCCT, LDCT, UST, CIAT, CT, CRT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, UKT: Free GPT 10%, CPTPT 5% |
| 1602.31.11 | 90 | Other prepared or preserved meat, meat offal, blood or insects. - Of poultry of heading 01.05: - Of turkeys - Prepared meals: - Specially defined mixtures - Other | KGM | 11% | CCCT, LDCT, UST, CIAT, CT, CRT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, UKT: Free GPT 10%, CPTPT 5% |
| 1602.31.12 | 00 | Other prepared or preserved meat, meat offal, blood or insects. - Of poultry of heading 01.05: - Of turkeys - Prepared meals: - Other, within access commitment | KGM | 7.5% | CCCT, LDCT, UST, CIAT, CT, PT, COLT, JT, PAT, CEUT, UAT, CPTPT, UKT: Free GPT 7.5% |
| 1602.31.13 | 00 | Other prepared or preserved meat, meat offal, blood or insects. - Of poultry of heading 01.05: - Of turkeys - Prepared meals: - Other, over access commitment, bone in | KGM | 169.5% but not less than $3.76/kg | |
| 1602.31.14 | 00 | Other prepared or preserved meat, meat offal, blood or insects. - Of poultry of heading 01.05: - Of turkeys - Prepared meals: - Other, over access commitment, boneless | KGM | 169.5% but not less than $6.18/kg | |
| 1602.31.91 | 00 | Other prepared or preserved meat, meat offal, blood or insects. - Of poultry of heading 01.05: - Of turkeys - Other: - In cans or glass jars | KGM | 12.5% | CCCT, LDCT, UST, CIAT, CT, CRT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, UKT: Free GPT 10%, CPTPT 5.5% |
| 1602.31.92 | 00 | Other prepared or preserved meat, meat offal, blood or insects. - Of poultry of heading 01.05: - Of turkeys - Other: - Specially defined mixtures, other than in cans or glass jars | KGM | 2.5% | CCCT, LDCT, UST, CIAT, CT, CRT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 2% |
| 1602.31.93 | 00 | Other prepared or preserved meat, meat offal, blood or insects. - Of poultry of heading 01.05: - Of turkeys - Other: - Other, within access commitment | KGM | 5% but not less than 4.74¢/kg or more than 9.48¢/kg | CCCT, LDCT, UST, CIAT, CT, PT, COLT, JT, PAT, CEUT, UAT, CPTPT, UKT: Free |
| 1602.31.94 | 00 | Other prepared or preserved meat, meat offal, blood or insects. - Of poultry of heading 01.05: - Of turkeys - Other: - Other, over access commitment, bone in | KGM | 165% but not less than $3.67/kg | |
| 1602.31.95 | 00 | Other prepared or preserved meat, meat offal, blood or insects. - Of poultry of heading 01.05: - Of turkeys - Other: - Other, over access commitment, boneless | KGM | 165% but not less than $6.03/kg | |
| 1602.32 | Other prepared or preserved meat, meat offal, blood or insects. - Of poultry of heading 01.05: - Of fowls of the species Gallus domesticus | ||||
| 1602.32.11 | Other prepared or preserved meat, meat offal, blood or insects. - Of poultry of heading 01.05: - Of fowls of the species Gallus domesticus - Prepared meals: - Of spent fowl; Specially defined mixtures | KGM | 11% | CCCT, LDCT, UST, CIAT, CT, CRT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, UKT: Free GPT 10%, CPTPT 5% | |
| 1602.32.11 | 10 | Other prepared or preserved meat, meat offal, blood or insects. - Of poultry of heading 01.05: - Of fowls of the species Gallus domesticus - Prepared meals: - Of spent fowl; Specially defined mixtures - Of spent fowl | KGM | 11% | CCCT, LDCT, UST, CIAT, CT, CRT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, UKT: Free GPT 10%, CPTPT 5% |
| 1602.32.11 | 20 | Other prepared or preserved meat, meat offal, blood or insects. - Of poultry of heading 01.05: - Of fowls of the species Gallus domesticus - Prepared meals: - Of spent fowl; Specially defined mixtures - Specially defined mixtures | KGM | 11% | CCCT, LDCT, UST, CIAT, CT, CRT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, UKT: Free GPT 10%, CPTPT 5% |
| 1602.32.12 | 00 | Other prepared or preserved meat, meat offal, blood or insects. - Of poultry of heading 01.05: - Of fowls of the species Gallus domesticus - Prepared meals: - Other, within access commitment | KGM | 7.5% | CCCT, LDCT, UST, CIAT, CT, PT, COLT, JT, PAT, CEUT, UAT, CPTPT, UKT: Free GPT 7.5% |
| 1602.32.13 | 00 | Other prepared or preserved meat, meat offal, blood or insects. - Of poultry of heading 01.05: - Of fowls of the species Gallus domesticus - Prepared meals: - Other, over access commitment, bone in | KGM | 253% but not less than $5.91/kg | |
| 1602.32.14 | 00 | Other prepared or preserved meat, meat offal, blood or insects. - Of poultry of heading 01.05: - Of fowls of the species Gallus domesticus - Prepared meals: - Other, over access commitment, boneless | KGM | 253% but not less than $10.54/kg | |
| 1602.32.91 | 00 | Other prepared or preserved meat, meat offal, blood or insects. - Of poultry of heading 01.05: - Of fowls of the species Gallus domesticus - Other: - In cans or glass jars | KGM | 9.5% | CCCT, LDCT, UST, CIAT, CT, CRT, NT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, UKT: Free CPTPT 4% |
| 1602.32.92 | Other prepared or preserved meat, meat offal, blood or insects. - Of poultry of heading 01.05: - Of fowls of the species Gallus domesticus - Other: - Specially defined mixtures, other than in cans or glass jars; Spent fowl other than in cans or glass jars | KGM | Free | CCCT, LDCT, UST, CIAT, CT, CRT, NT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free | |
| 1602.32.92 | 10 | Other prepared or preserved meat, meat offal, blood or insects. - Of poultry of heading 01.05: - Of fowls of the species Gallus domesticus - Other: - Specially defined mixtures, other than in cans or glass jars; Spent fowl other than in cans or glass jars - Specially defined mixtures, other than in cans or glass jars | KGM | Free | CCCT, LDCT, UST, CIAT, CT, CRT, NT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1602.32.92 | 20 | Other prepared or preserved meat, meat offal, blood or insects. - Of poultry of heading 01.05: - Of fowls of the species Gallus domesticus - Other: - Specially defined mixtures, other than in cans or glass jars; Spent fowl other than in cans or glass jars - Spent fowl, other than in cans or glass jars | KGM | Free | CCCT, LDCT, UST, CIAT, CT, CRT, NT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1602.32.93 | 00 | Other prepared or preserved meat, meat offal, blood or insects. - Of poultry of heading 01.05: - Of fowls of the species Gallus domesticus - Other: - Other, within access commitment | KGM | 5% but not less than 4.74¢/kg or more than 9.48¢/kg | CCCT, LDCT, UST, CIAT, CT, NT, PT, COLT, JT, PAT, CEUT, UAT, CPTPT, UKT: Free |
| 1602.32.94 | 00 | Other prepared or preserved meat, meat offal, blood or insects. - Of poultry of heading 01.05: - Of fowls of the species Gallus domesticus - Other: - Other, over access commitment, bone in | KGM | 249% but not less than $5.81/kg | |
| 1602.32.95 | 00 | Other prepared or preserved meat, meat offal, blood or insects. - Of poultry of heading 01.05: - Of fowls of the species Gallus domesticus - Other: - Other, over access commitment, boneless | KGM | 249% but not less than $10.36/kg | |
| 1602.39 | Other prepared or preserved meat, meat offal, blood or insects. - Of poultry of heading 01.05: - Other | ||||
| 1602.39.10 | 00 | Other prepared or preserved meat, meat offal, blood or insects. - Of poultry of heading 01.05: - Other - Prepared meals | KGM | 11% | CCCT, LDCT, UST, CIAT, CT, CRT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, UKT: Free GPT 10%, CPTPT 5% |
| 1602.39.91 | 00 | Other prepared or preserved meat, meat offal, blood or insects. - Of poultry of heading 01.05: - Other - Other: - Of ducks, geese or guinea fowls, in cans or glass jars | KGM | 9.5% | CCCT, LDCT, UST, CIAT, CT, CRT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1602.39.99 | 00 | Other prepared or preserved meat, meat offal, blood or insects. - Of poultry of heading 01.05: - Other - Other: - Other | KGM | Free | CCCT, LDCT, UST, CIAT, CT, CRT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1602.41 | Other prepared or preserved meat, meat offal, blood or insects. - Of swine: - Hams and cuts thereof | ||||
| 1602.41.10 | 00 | Other prepared or preserved meat, meat offal, blood or insects. - Of swine: - Hams and cuts thereof - In cans or glass jars | KGM | 9.5% | CCCT, LDCT, UST, MXT, CT, CRT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1602.41.90 | 00 | Other prepared or preserved meat, meat offal, blood or insects. - Of swine: - Hams and cuts thereof - Other | KGM | Free | CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1602.42 | Other prepared or preserved meat, meat offal, blood or insects. - Of swine: - Shoulders and cuts thereof | ||||
| 1602.42.10 | 00 | Other prepared or preserved meat, meat offal, blood or insects. - Of swine: - Shoulders and cuts thereof - In cans or glass jars | KGM | 9.5% | CCCT, LDCT, UST, MXT, CT, CRT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 5% |
| 1602.42.90 | 00 | Other prepared or preserved meat, meat offal, blood or insects. - Of swine: - Shoulders and cuts thereof - Other | KGM | Free | CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1602.49 | Other prepared or preserved meat, meat offal, blood or insects. - Of swine: - Other, including mixtures | ||||
| 1602.49.10 | Other prepared or preserved meat, meat offal, blood or insects. - Of swine: - Other, including mixtures - In cans or glass jars; Prepared meals | KGM | 12.5% | CCCT, LDCT, UST, MXT, CT, CRT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 5% | |
| 1602.49.10 | 10 | Other prepared or preserved meat, meat offal, blood or insects. - Of swine: - Other, including mixtures - In cans or glass jars; Prepared meals - In cans or glass jars: - In cans or glass jars | KGM | 12.5% | CCCT, LDCT, UST, MXT, CT, CRT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 5% |
| 1602.49.10 | 20 | Other prepared or preserved meat, meat offal, blood or insects. - Of swine: - Other, including mixtures - In cans or glass jars; Prepared meals - Prepared meals | KGM | 12.5% | CCCT, LDCT, UST, MXT, CT, CRT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 5% |
| 1602.49.90 | 00 | Other prepared or preserved meat, meat offal, blood or insects. - Of swine: - Other, including mixtures - Other | KGM | Free | CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1602.50 | Other prepared or preserved meat, meat offal, blood or insects. - Of bovine animals | ||||
| 1602.50.10 | 00 | Other prepared or preserved meat, meat offal, blood or insects. - Of bovine animals - Prepared meals | KGM | 11% | CCCT, LDCT, UST, MXT, CT, CRT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 5% |
| 1602.50.91 | Other prepared or preserved meat, meat offal, blood or insects. - Of bovine animals - Other: - In cans or glass jars | KGM | 9.5% | AUT, NZT, CCCT, LDCT, UST, MXT, CT, CRT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free | |
| 1602.50.91 | 20 | Other prepared or preserved meat, meat offal, blood or insects. - Of bovine animals - Other: - In cans or glass jars - Corned beef | KGM | 9.5% | AUT, NZT, CCCT, LDCT, UST, MXT, CT, CRT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1602.50.91 | 90 | Other prepared or preserved meat, meat offal, blood or insects. - Of bovine animals - Other: - In cans or glass jars - Other | KGM | 9.5% | AUT, NZT, CCCT, LDCT, UST, MXT, CT, CRT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1602.50.99 | 00 | Other prepared or preserved meat, meat offal, blood or insects. - Of bovine animals - Other: - Other | KGM | Free | AUT, NZT, CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1602.90 | Other prepared or preserved meat, meat offal, blood or insects. - Other, including preparations of blood of any animal | ||||
| 1602.90.10 | 00 | Other prepared or preserved meat, meat offal, blood or insects. - Other, including preparations of blood of any animal - Prepared meals | KGM | 11% | CCCT, LDCT, UST, MXT, CT, CRT, NT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 5% |
| 1602.90.91 | 00 | Other prepared or preserved meat, meat offal, blood or insects. - Other, including preparations of blood of any animal - Other: - In cans or glass jars | KGM | 12.5% | NZT, CCCT, LDCT, UST, MXT, CT, CRT, NT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 8% |
| 1602.90.99 | 00 | Other prepared or preserved meat, meat offal, blood or insects. - Other, including preparations of blood of any animal - Other: - Other | KGM | Free | AUT, NZT, CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, NT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1603.00 | Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates. | ||||
| 1603.00.10 | 00 | Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates. - Of meat: - Of meat | KGM | Free | AUT, NZT, CCCT, LDCT, GPT, UST, MXT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1603.00.20 | 00 | Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates. - Of fish or crustaceans, molluscs or other aquatic invertebrates | KGM | 3% | CCCT, LDCT, UST, MXT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 2% |
| 16.04 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. | ||||
| 1604.11.00 | Fish, whole or in pieces, but not minced: - Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. | KGM | 2% | CCCT, LDCT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free | |
| 1604.11.00 | 20 | Fish, whole or in pieces, but not minced: - Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Other, in cans or glass jars: - Chum | KGM | 2% | CCCT, LDCT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1604.11.00 | 30 | Fish, whole or in pieces, but not minced: - Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Coho | KGM | 2% | CCCT, LDCT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1604.11.00 | 40 | Fish, whole or in pieces, but not minced: - Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Pink | KGM | 2% | CCCT, LDCT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1604.11.00 | 50 | Fish, whole or in pieces, but not minced: - Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Sockeye | KGM | 2% | CCCT, LDCT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1604.11.00 | 90 | Fish, whole or in pieces, but not minced: - Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Other | KGM | 2% | CCCT, LDCT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1604.12 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Fish, whole or in pieces, but not minced: - Herrings | ||||
| 1604.12.10 | 00 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Fish, whole or in pieces, but not minced: - Herrings - Pickled | KGM | Free | CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1604.12.90 | 00 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Fish, whole or in pieces, but not minced: - Herrings - Other | KGM | 5% | CCCT, LDCT, UST, MXT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1604.13 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Fish, whole or in pieces, but not minced: - Sardines, sardinella and brisling or sprats | ||||
| 1604.13.10 | 00 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Fish, whole or in pieces, but not minced: - Sardines, sardinella and brisling or sprats - In cans or glass jars | KGM | Free | CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1604.13.90 | 00 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Fish, whole or in pieces, but not minced: - Sardines, sardinella and brisling or sprats - Other | KGM | 9% | CCCT, LDCT, UST, MXT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 7% |
| 1604.14 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Fish, whole or in pieces, but not minced: - Tunas, skipjack tuna and bonito (Sarda spp.) | ||||
| 1604.14.10 | 00 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Fish, whole or in pieces, but not minced: - Tunas, skipjack tuna and bonito (Sarda spp.) - Atlantic bonito | KGM | 4.5% | CCCT, LDCT, UST, MXT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1604.14.90 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Fish, whole or in pieces, but not minced: - Tunas, skipjack tuna and bonito (Sarda spp.) - Other | KGM | 7% | CCCT, LDCT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 3.5% | |
| 1604.14.90 | 11 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Fish, whole or in pieces, but not minced: - Tunas, skipjack tuna and bonito (Sarda spp.) - Other - In oil or in preparations containing oil: - In flakes, in cans or glass jars | KGM | 7% | CCCT, LDCT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 3.5% |
| 1604.14.90 | 19 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Fish, whole or in pieces, but not minced: - Tunas, skipjack tuna and bonito (Sarda spp.) - Other - In oil or in preparations containing oil: - Other | KGM | 7% | CCCT, LDCT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 3.5% |
| 1604.14.90 | 91 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Fish, whole or in pieces, but not minced: - Tunas, skipjack tuna and bonito (Sarda spp.) - Other - Other: - In flakes, in cans or glass jars | KGM | 7% | CCCT, LDCT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 3.5% |
| 1604.14.90 | 99 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Fish, whole or in pieces, but not minced: - Tunas, skipjack tuna and bonito (Sarda spp.) - Other - Other: - Other | KGM | 7% | CCCT, LDCT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 3.5% |
| 1604.15.00 | 00 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Fish, whole or in pieces, but not minced: - Mackerel | KGM | 8% | CCCT, LDCT, UST, MXT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1604.16 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Fish, whole or in pieces, but not minced: - Anchovies | ||||
| 1604.16.10 | 00 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Fish, whole or in pieces, but not minced: - Anchovies - In cans or glass jars | KGM | Free | CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1604.16.90 | 00 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Fish, whole or in pieces, but not minced: - Anchovies - Other | KGM | 9% | CCCT, LDCT, UST, MXT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 5% |
| 1604.17.00 | 00 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Fish, whole or in pieces, but not minced: - Eels | KGM | 7% | CCCT, LDCT, UST, MXT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 7% |
| 1604.18.00 | 00 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Fish, whole or in pieces, but not minced: - Shark fins | KGM | 7% | CCCT, LDCT, UST, MXT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 7% |
| 1604.19 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Fish, whole or in pieces, but not minced: - Other | ||||
| 1604.19.10 | 00 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Fish, whole or in pieces, but not minced: - Other - Whitebait, in cans or glass jars | KGM | 7% | NZT, CCCT, LDCT, UST, MXT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 7% |
| 1604.19.90 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Fish, whole or in pieces, but not minced: - Other - Other | KGM | 7% | CCCT, LDCT, UST, MXT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 7% | |
| 1604.19.90 | 10 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Fish, whole or in pieces, but not minced: - Other - Other - Fish sticks and similar products of any size or shape, fillets or other portions of fish, breaded or coated with batter | KGM | 7% | CCCT, LDCT, UST, MXT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 7% |
| 1604.19.90 | 91 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Fish, whole or in pieces, but not minced: - Other - Other - Other: - Pre-cooked, frozen | KGM | 7% | CCCT, LDCT, UST, MXT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 7% |
| 1604.19.90 | 99 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Fish, whole or in pieces, but not minced: - Other - Other - Other: - Other | KGM | 7% | CCCT, LDCT, UST, MXT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 7% |
| 1604.20 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Other prepared or preserved fish | ||||
| 1604.20.10 | 00 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Other prepared or preserved fish - Prepared meals | KGM | 11% | CCCT, LDCT, UST, MXT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 10% |
| 1604.20.20 | 00 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Other prepared or preserved fish - Gefilte fish | KGM | 7% | CCCT, LDCT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 7% |
| 1604.20.90 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Other prepared or preserved fish - Other | KGM | 7% | CCCT, LDCT, UST, MXT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 7% | |
| 1604.20.90 | 10 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Other prepared or preserved fish - Other - Paste | KGM | 7% | CCCT, LDCT, UST, MXT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 7% |
| 1604.20.90 | 21 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Other prepared or preserved fish - Other - Imitation seafood: - Fresh | KGM | 7% | CCCT, LDCT, UST, MXT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 7% |
| 1604.20.90 | 22 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Other prepared or preserved fish - Other - Imitation seafood: - Frozen | KGM | 7% | CCCT, LDCT, UST, MXT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 7% |
| 1604.20.90 | 80 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Other prepared or preserved fish - Other - Other, pre-cooked, frozen | KGM | 7% | CCCT, LDCT, UST, MXT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 7% |
| 1604.20.90 | 90 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Other prepared or preserved fish - Other - Other | KGM | 7% | CCCT, LDCT, UST, MXT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 7% |
| 1604.31.00 | 00 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Caviar and caviar substitutes: - Caviar | KGM | 3% | CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1604.32.00 | 00 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. - Caviar and caviar substitutes: - Caviar substitutes | KGM | 3% | CCCT, LDCT, GPT, UST, MXT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 16.05 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. | ||||
| 1605.10.00 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. - Crab | KGM | 5% | CCCT, LDCT, UST, MXT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free | |
| 1605.10.00 | 10 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. - Crab - In cans or glass jars | KGM | 5% | CCCT, LDCT, UST, MXT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1605.10.00 | 20 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. - Crab - Frozen | KGM | 5% | CCCT, LDCT, UST, MXT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1605.10.00 | 90 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. - Crab - Other: - Other | KGM | 5% | CCCT, LDCT, UST, MXT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1605.21.00 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. - Shrimps and prawns: - Not in airtight container | KGM | Free | CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free | |
| 1605.21.00 | 20 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. - Shrimps and prawns: - Not in airtight container - Frozen | KGM | Free | CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1605.21.00 | 90 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. - Shrimps and prawns: - Not in airtight container - Other | KGM | Free | CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1605.29.00 | 00 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. - Shrimps and prawns: - Other | KGM | Free | CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1605.30 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. - Lobster | ||||
| 1605.30.10 | 00 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. - Lobster - Shelled, cooked by steaming or boiling in water, whether or not frozen but not further prepared or preserved | KGM | Free | CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1605.30.90 | 00 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. - Lobster - Other | KGM | 4% | CCCT, LDCT, UST, MXT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 3% |
| 1605.40 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. - Other crustaceans | ||||
| 1605.40.10 | 00 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. - Other crustaceans - Crayfish, in cans or glass jars | KGM | 5% | NZT, CCCT, LDCT, UST, MXT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1605.40.90 | 00 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. - Other crustaceans - Other | KGM | 5% | CCCT, LDCT, UST, MXT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1605.51.00 | 00 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. - Molluscs: - Oysters | KGM | 2% | CCCT, LDCT, GPT, UST, MXT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1605.52.00 | 00 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. - Molluscs: - Scallops, including queen scallops | KGM | 4% | CCCT, LDCT, UST, MXT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 3% |
| 1605.53.00 | 00 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. - Molluscs: - Mussels | KGM | 4% | CCCT, LDCT, UST, MXT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 3% |
| 1605.54.00 | 00 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. - Molluscs: - Cuttle fish and squid | KGM | Free | CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1605.55.00 | 00 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. - Molluscs: - Octopus | KGM | Free | CCCT, LDCT, GPT, UST, MXT, CIAT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free |
| 1605.56.00 | 00 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. - Molluscs: - Clams, cockles and arkshells | KGM | 6.5% | CCCT, LDCT, UST, MXT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 6% |
| 1605.57.00 | 00 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. - Molluscs: - Abalone | KGM | 4% | CCCT, LDCT, UST, MXT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 3% |
| 1605.58.00 | 00 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. - Molluscs: - Snails, other than sea snails | KGM | 4% | CCCT, LDCT, UST, MXT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 3% |
| 1605.59 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. - Molluscs: - Other | ||||
| 1605.59.10 | 00 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. - Molluscs: - Other - Toheroas, in can or glass jars | KGM | 4% | NZT, CCCT, LDCT, UST, MXT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 3% |
| 1605.59.90 | 00 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. - Molluscs: - Other - Other | KGM | 4% | CCCT, LDCT, UST, MXT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 3% |
| 1605.61.00 | 00 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. - Other aquatic invertebrates: - Sea cucumbers | KGM | 4% | CCCT, LDCT, UST, MXT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 3% |
| 1605.62.00 | 00 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. - Other aquatic invertebrates: - Sea urchins | KGM | 4% | CCCT, LDCT, UST, MXT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 3% |
| 1605.63.00 | 00 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. - Other aquatic invertebrates: - Jellyfish | KGM | 4% | CCCT, LDCT, UST, MXT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 3% |
| 1605.69.00 | 00 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved. - Other aquatic invertebrates: - Other | KGM | 4% | CCCT, LDCT, UST, MXT, CT, CRT, IT, NT, SLT, PT, COLT, JT, PAT, HNT, KRT, CEUT, UAT, CPTPT, UKT: Free GPT 3% |
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