Tariff Rates

Mainland China Import Tariffs (2013 – WTO Rate)

Hong Kong – 0% Import Tariff Structure

Mainland China imposes import tariffs on a wide variety of agricultural goods. The majority of these tariffs come in the form of an ad valorem tax, or a tax that is based on the percentage value of the imported good. For example, a 25% ad valorem tax on US$100 worth of goods equates to a US$25 import tariff. However, some imported agricultural goods (such as frozen chicken) are taxed based on a specific duty rate, or a rate that is based on volume (e.g. US$0.10 per kilogram). As a WTO member, China imposes “most favored nation” (MFN) rates on its fellow WTO members. MFN rates are the highest possible rate China can impose on WTO member states and are listed below.

Please note that mainland China has signed Free Trade Agreements with ASEAN member states, Pakistan, Chile, New Zealand, Australia, Singapore, Peru, Hong Kong, Macau, Costa Rica, Iceland, Switzerland, and South Korea. Consequently, these countries generally qualify for import tariffs that are lower than MFN rates. Lastly, China also imposes lower import tariffs for “Least developed countries”.

Search by Commodity

HS CodeAgricultural GoodWTO Rate
010121Pure-bred breeding horses0.0%
010129Live horses (excl. pure-bred for breeding)10.0%
010130Live asses5.0%
010190Live mules and hinnies10.0%
010221Pure-bred cattle for breeding0.0%
010229Live cattle (excl. pure-bred for breeding)10.0%
010231Pure-bred buffalo for breeding0.0%
010239Live buffalo (excl. pure-bred for breeding)10.0%
010290Live bovine animals (excl. cattle and buffalo)5.0%
010310Pure-bred breeding swine0.0%
010391Live pure-bred swine, weighing < 50 kg (excl. pure-bred for breeding)10.0%
010392Live pure-bred swine, weighing >= 50 kg (excl. pure-bred for breeding)10.0%
010410Live sheep5.0%
010420Live goats5.0%
010511Live fowls of the species Gallus domesticus, weighing <= 185 g (excl. turkeys and guinea fowls)5.0%
010512Live domestic turkeys, weighing <= 185 g5.0%
010513Live domestic ducks, weighing <= 185 g5.0%
010514Live domestic geese, weighing <= 185 g5.0%
010515Live domestic guinea fowls, weighing <= 185 g5.0%
010594Live fowls of the species Gallus domesticus, weighing > 1855.0%
010599Live domestic ducks, geese, turkeys and guinea fowls, weighing > 185 g8.0%
010611Live primates5.0%
010612Live whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia)7.5%
010613Live camels and other camelids [Camelidae]5.0%
010614Live rabbits and hares5.0%
010619Live mammals (excl. primates, whales, dolphins and porpoises, manatees and dugongs, seals, sea lions and walruses, camels and other camelids, rabbits and hares, horses, asses, mules, hinnies, bovines, pigs, sheep and goats)5.0%
010620Live reptiles "e.g. snakes, turtles, alligators, caymans, iguanas, gavials and lizards"5.0%
010631Live birds of prey5.0%
010632Live psittaciformes "incl. parrots, parrakeets, macaws and cockatoos"5.0%
010633Live ostriches, and emus [Dromaius novaehollandiae]5.0%
010639Live birds (excl. birds of prey, psittaciformes, parrots, parrakeets, macaws, cockatoos, ostriches and emus)8.0%
010641Live bees5.0%
010649Live insects (excl. bees)5.0%
010690Live animals (excl. mammals, reptiles, birds, insects, fish, crustaceans, molluscs and other aquatic invertebrates and cultures of micro-organisms, etc.)3.3%
020110Carcases or half-carcases of bovine animals, fresh or chilled20.0%
020120Fresh or chilled bovine cuts, with bone in (excl. carcases and 1/2 carcases)12.0%
020130Fresh or chilled bovine meat, boneless12.0%
0202Meat of bovine animals, frozen.16.3%
020210Frozen bovine carcases and half-carcases25.0%
020220Frozen bovine cuts, with bone in (excl. carcases and half-carcases)12.0%
020230Frozen, boneless meat of bovine animals12.0%
020311Fresh or chilled carcases and half-carcases of swine20.0%
020312Fresh or chilled hams, shoulders and cuts thereof of swine, with bone in20.0%
020319Fresh or chilled meat of swine (excl. carcases and half-carcases, and hams, shoulders and cuts thereof, with bone in)20.0%
020321Frozen carcases and half-carcases of swine12.0%
020322Frozen hams, shoulders and cuts thereof of swine, with bone in12.0%
020329Frozen meat of swine (excl. carcases and half-carcases, and hams, shoulders and cuts thereof, with bone in)12.0%
020410Fresh or chilled lamb carcases and half-carcases15.0%
020421Fresh or chilled sheep carcases and half-carcases (excl. lambs)23.0%
020422Fresh or chilled cuts of sheep, with bone in (excl. carcases and half-carcases)15.0%
020423Fresh or chilled boneless cuts of sheep15.0%
020430Frozen lamb carcases and half-carcases15.0%
020441Frozen sheep carcases and half-carcases (excl. lambs)23.0%
020442Frozen cuts of sheep, with bone in (excl. carcases and half-carcases)12.0%
020443Frozen boneless cuts of sheep15.0%
020450Fresh, chilled or frozen meat of goats20.0%
020500Meat of horses, asses, mules or hinnies, fresh, chilled or frozen20.0%
020610Fresh or chilled edible offal of bovine animals12.0%
020621Frozen edible bovine tongues12.0%
020622Frozen edible bovine livers12.0%
020629Frozen edible bovine offal (excl. tongues and livers)12.0%
020630Fresh or chilled edible offal of swine20.0%
020641Frozen edible livers of swine20.0%
020649Edible offal of swine, frozen (excl. livers)12.0%
020680Fresh or chilled edible offal of sheep, goats, horses, asses, mules and hinnies20.0%
020690Frozen edible offal of sheep, goats, horses, asses, mules and hinnies18.0%
020711Fresh or chilled fowls of the species Gallus domesticus, not cut in pieces20.0%
020712Frozen fowls of the species Gallus domesticus, not cut in pieces1.3 RMB per kg
020713Fresh or chilled cuts and edible offal of fowls of the species Gallus domesticus20.0%
020714Frozen cuts and edible offal of fowls of the species Gallus domesticus0.5 to 0.6 RMB per kg
020724Fresh or chilled turkeys of the species domesticus, not cut in pieces20.0%
020725Frozen turkeys of the species domesticus, not cut into pieces20.0%
020726Fresh or chilled cuts and edible offal of turkeys of the species domesticus20.0%
020727Frozen cuts and edible offal of turkeys of the species domesticus10.0%
020741Fresh or chilled domestic ducks, not cut in pieces20.0%
020742Frozen domestic ducks, not cut in pieces20.0%
020743Fatty livers of domestic ducks, fresh or chilled20.0%
020744Fresh or chilled cuts and edible offal of domestic ducks (excl. fatty livers)20.0%
020745Frozen cuts and edible offal of domestic ducks20.0%
020751Fresh or chilled domestic geese, not cut in pieces20.0%
020752Frozen domestic geese, not cut in pieces20.0%
020753Fatty livers of domestic geese, fresh or chilled20.0%
020754Fresh or chilled cuts and edible offal of domestic geese (excl. fatty livers)20.0%
020755Frozen cuts and edible offal of domestic geese20.0%
020760Meat and edible offal of domestic guinea fowls, fresh, chilled or frozen20.0%
020810Fresh, chilled or frozen meat and edible offal of rabbits or hares20.0%
020830Fresh, chilled or frozen meat and edible offal of primates23.0%
020840Fresh, chilled or frozen meat and edible offal of whales, dolphins and porpoises (mammals of the order Cetacea), of manatees and dugongs (mammals of the order Sirenia) and of seals, sea lions and walruses (mammals of the suborder Pinnipedia)23.0%
020850Fresh, chilled or frozen meat and edible offal of reptiles "e.g. snakes, turtles, crocodiles"23.0%
020860Fresh, chilled or frozen meat and edible offal of camels and other camelids [Camelidae]23.0%
020890Fresh, chilled or frozen meat and edible offal of pigeons, game, reindeer and other animals (excl. bovine animals, swine, sheep, goats, horses, asses, mules, hinnies, poultry "fowls of the species Gallus domesticus, ducks, geese, turkeys, guinea fowl", rabbits, hares, primates, whales, dolphins and porpoises "mammals of the order Cetacea", manatees and dugongs "mammals of the order Sirenia", seals, sea lions and walruses "mammals of the suborder Pinnipedia" and reptiles)21.5%
020910Pig fat, free of lean meat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked20.0%
020990Poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked20.0%
021011Hams, shoulders and cuts thereof of swine, salted, in brine, dried or smoked, with bone in25.0%
021012Bellies "streaky" and cuts thereof of swine, salted, in brine, dried or smoked25.0%
021019Meat of swine, salted, in brine, dried or smoked (excl. hams, shoulders and cuts thereof, with bone in, and bellies and cuts thereof)25.0%
021020Meat of bovine animals, salted, in brine, dried or smoked25.0%
021091Meat and edible offal, salted, in brine, dried or smoked, and edible flours and meals of meat and meat offal, of primates25.0%
021092Meat and edible offal, salted, in brine, dried or smoked, and edible flours and meals of meat or meat offal, of whales, dolphins and porpoises (mammals of the order Cetacea), manatees and dugongs (mammals of the order Sirenia) and seals, sea lions and walruses (mammals of the suborder Pinnipedia)25.0%
021093Meat and edible offal, salted, in brine, dried or smoked, and edible flours and meals of meat and meat offal, of reptiles "e.g. snakes, turtles, alligators"25.0%
021099Meat and edible offal, salted, in brine, dried or smoked, and edible flours and meals of meat and meat offal (excl. meat of bovine animals and swine and meat and edible offal of primates, whales, dolphins and porpoises "mammals of the order Cetacea", manatees and dugongs "mammals of the order Sirenia", seals, sea lions and walruses "mammals of the suborder Pinnipedia" and reptiles)25.0%
030111Live ornamental freshwater fish17.5%
030119Live ornamental fish (excl. freshwater)17.5%
030191Live trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster"5.3%
030192Live eels "Anguilla spp."5.0%
030193Live carp (Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus)5.3%
030194Live Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis)7.0%
030195Live southern bluefin tunas "Thunnus maccoyii"5.3%
030199Live fish (excl. ornamental fish, trout [Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster], eels [Anguilla spp.], carp [Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus], Atlantic and Pacific bluefin tuna [Thunnus thynnus, Thunnus orientalis] and southern bluefin tuna [Thunnus maccoyii])6.0%
030211Fresh or chilled trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster"12.0%
030213Fresh or chilled Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus"10.0%
030214Fresh or chilled Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho"10.0%
030219Fresh or chilled salmonidae (excl. trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster", Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus", Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho")12.0%
030221Fresh or chilled lesser or Greenland halibut "Reinhardtius hippoglossoides, Atlantic halibut "Hippoglossus hippoglossus" and Pacific halibut "Hippoglossus stenolepis"12.0%
030222Fresh or chilled plaice "Pleuronectes platessa"12.0%
030223Fresh or chilled sole "Solea spp."12.0%
030224Fresh or chilled turbot "Psetta maxima"12.0%
030229Fresh or chilled flat fish "Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Catharidae" (excl. halibut "Reinhardtius hippoglossoides, Hippoglossus hippoglossus and Hippoglossus stenolepis", plaice "Pleuronectes platessa", sole "Solea spp." and turbot "Psetta maxima")12.0%
030231Fresh or chilled albacore or longfinned tunas "Thunnus alalunga"12.0%
030232Fresh or chilled yellowfin tunas "Thunnus albacares"12.0%
030233Fresh or chilled skipjack or stripe-bellied bonito12.0%
030234Fresh or chilled bigeye tunas "Thunnus obesus"12.0%
030235Fresh or chilled Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis)12.0%
030236Fresh or chilled Southern bluefin tunas "Thunnus maccoyii"12.0%
030239Fresh or chilled tunas of the genus "Thunnus" (excl. Thunnus alalunga, Thunnus albacares, Thunnus obesus, Thunnus thynnus, Thunnus orientalis and Thunnus maccoyii)12.0%
030241Fresh or chilled herring "Clupea harengus, clupea pallasii"12.0%
030242Fresh or chilled anchovies "Engraulis spp."12.0%
030243Fresh or chilled sardines "Sardina pilchardus, Sardinops spp.", sardinella "Sardinella spp.", brisling or sprats "Sprattus sprattus"12.0%
030244Fresh or chilled mackerel "Scomber scombrus, Scomber australasicus, Scomber japonicus"12.0%
030245Fresh or chilled jack and horse mackerel "Trachurus spp."12.0%
030246Fresh or chilled cobia "Rachycentron canadum"12.0%
030247Fresh or chilled swordfish "Xiphias gladius"12.0%
030251Fresh or chilled cod "Gadus morhua, Gadus ogac, Gadus macrocephalus"12.0%
030252Fresh or chilled haddock "Melanogrammus aeglefinus"12.0%
030253Fresh or chilled coalfish "Pollachius virens"12.0%
030254Fresh or chilled hake "Merluccius spp., Urophycis spp."12.0%
030255Fresh or chilled Alaska pollack "Theragra chalcogramma"12.0%
030256Fresh or chilled blue whiting "Micromesistius poutassou, Micromesistius australis"12.0%
030259Fresh or chilled fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excl. cod, haddock, coalfish, hake, Alaska pollack and blue whitings)12.0%
030271Fresh or chilled tilapia "Oreochromis spp."12.0%
030272Fresh or chilled catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp."12.0%
030273Fresh or chilled carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus"12.0%
030274Fresh or chilled eels "Anguilla spp."12.0%
030279Fresh or chilled, Nile perch "Lates niloticus" and snakeheads "Channa spp."12.0%
030281Fresh or chilled dogfish and other sharks12.0%
030282Fresh or chilled, rays and skates "Rajidae"12.0%
030283Fresh or chilled toothfish "Dissostichus spp."12.0%
030284Fresh or chilled sea bass "Dicentrarchus spp."12.0%
030285Fresh or chilled sea bream "Sparidae"12.0%
030289Fresh or chilled fish, n.e.s.12.0%
030290Fresh or chilled fish livers and roes12.0%
030311Frozen sockeye salmon [red salmon] "Oncorhynchus nerka"10.0%
030312Frozen Pacific salmon (excl. sockeye salmon "red salmon")10.0%
030313Frozen, Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho"10.0%
030314Frozen trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster"12.0%
030319Frozen salmonidae (excl. trout and Pacific, Atlantic and Danube salmon)10.0%
030323Frozen tilapia "Oreochromis spp."10.0%
030324Frozen catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp."10.0%
030325Frozen carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus"10.0%
030326Frozen eels "Anguilla spp."12.0%
030329Frozen, Nile perch (Lates niloticus) and snakeheads (Channa spp.)10.0%
030331Frozen lesser or Greenland halibut "Reinhardtius hippoglossoides", Atlantic halibut "Hippoglossus hippoglossus" and Pacific halibut "Hippoglossus stenolepis"10.0%
030332Frozen plaice "Pleuronectes platessa"12.0%
030333Frozen sole "Solea spp."12.0%
030334Frozen turbot "Psetta maxima"10.0%
030339Frozen flat fish "Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae" (excl. halibut, plaice, sole and turbot)10.0%
030341Frozen albacore or longfinned tunas "Thunnus alalunga"12.0%
030342Frozen yellowfin tunas "Thunnus albacares"12.0%
030343Frozen skipjack or stripe-bellied bonito "Euthynnus -Katsuwonus- pelamis"12.0%
030344Frozen bigeye tunas "Thunnus obesus"12.0%
030345Frozen Atlantic and Pacific bluefin tuna (Thunnus thynnus, Thunnus orientalis)12.0%
030346Frozen Southern bluefin tunas "Thunnus maccoyii"12.0%
030349Frozen tunas of the genus "Thunnus" (excl. Thunnus alalunga, Thunnus albacares, Thunnus obesus, Thunnus thynnus, Thunnus orientalis and Thunnus maccoyii)12.0%
030351Frozen herrings "Clupea harengus, Clupea pallasii"10.0%
030353Frozen sardines "Sardina pilchardus, Sardinops spp.", sardinella "Sardinella spp.", brisling or sprats "Sprattus sprattus"12.0%
030354Frozen mackerel "Scomber scombrus, Scomber australasicus, Scomber japonicus"10.0%
030355Frozen jack and horse mackerel "Trachurus spp."10.0%
030356Frozen cobia "Rachycentron canadum"10.0%
030357Frozen swordfish "Xiphias gladius"10.0%
030363Frozen cod "Gadus morhua, Gadus ogac, Gadus macrocephalus"10.0%
030364Frozen haddock "Melanogrammus aeglefinus"12.0%
030365Frozen coalfish "Pollachius virens"12.0%
030366Frozen hake "Merluccius spp., Urophycis spp."12.0%
030367Frozen Alaska pollack "Theragra chalcogramma"10.0%
030368Frozen blue whiting "Micromesistius poutassou, Micromesistius australis"10.0%
030369Frozen fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excl. cod, haddock, coalfish, hake, Alaska pollack and blue whiting)10.0%
030381Frozen dogfish and other sharks12.0%
030382Frozen rays and skates "Rajidae"10.0%
030383Frozen toothfish "Dissostichus spp."10.0%
030384Frozen sea bass "Dicentrarchus spp."12.0%
030389Frozen fish, n.e.s.10.0%
030390Frozen fish livers and roes10.0%
030431Fresh or chilled fillets of tilapia "Oreochromis spp."12.0%
030432Fresh or chilled fillets of catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp."12.0%
030433Fresh or chilled fillets of Nile perch "Lates niloticus"12.0%
030439Fresh or chilled fillets of carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus", eels "Anguilla spp." and snakeheads "Channa spp."12.0%
030441Fresh or chilled fillets of Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus", Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho"12.0%
030442Fresh or chilled fillets of trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster"12.0%
030443Fresh or chilled fillets of flat fish "Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae"12.0%
030444Fresh or chilled fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae12.0%
030445Fresh or chilled fillets of swordfish "Xiphias gladius"12.0%
030446Fresh or chilled fillets of toothfish "Dissostichus spp."12.0%
030449Fresh or chilled fillets of fish, n.e.s.12.0%
030451Fresh or chilled meat, whether or not minced, of tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus", eels "Anguilla spp.", Nile perch "Lates niloticus" and snakeheads "Channa spp." (excl. fillets)12.0%
030452Fresh or chilled meat, whether or not minced, of salmonidae (excl. fillets)12.0%
030453Fresh or chilled meat, whether or not minced, of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excl. fillets)12.0%
030454Fresh or chilled meat, whether or not minced, of swordfish "Xiphias gladius" (excl. fillets)12.0%
030455Fresh or chilled meat, whether or not minced, of toothfish "Dissostichus spp." (excl. fillets)12.0%
030459Fresh or chilled fish meat, whether or not minced (excl. all fillets, tilapias, catfish, carp, eels, Nile perch, snakeheads, salmonidae, swordfish, toothfish and fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae)12.0%
030461Frozen fillets of tilapia "Oreochromis spp."10.0%
030462Frozen fillets of catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp."10.0%
030463Frozen fillets of Nile perch "Lates niloticus"10.0%
030469Frozen fillets of carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus", eels "Anguilla spp." and snakeheads "Channa spp."10.0%
030471Frozen fillets of cod "Gadus morhua, Gadus ogac, Gadus macrocephalus"10.0%
030472Frozen fillets of haddock "Melanogrammus aeglefinus"10.0%
030473Frozen fillets of coalfish "Pollachius virens"10.0%
030474Frozen fillets of hake "Merluccius spp., Urophycis spp."10.0%
030475Frozen fillets of Alaska pollack "Theragra chalcogramma"10.0%
030479Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excl. cod, haddock, coalfish, hake and Alaska pollack)10.0%
030481Frozen fillets of Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus", Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho"10.0%
030482Frozen fillets of trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster"10.0%
030483Frozen fillets of flat fish "Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae"10.0%
030484Frozen fillets of swordfish "Xiphias gladius"10.0%
030485Frozen fillets of toothfish "Dissostichus spp."10.0%
030486Frozen fillets of herring "Clupea harengus, Clupea pallasii"10.0%
030487Frozen fillets of tuna "of the genus Thunnus", skipjack or stripe-bellied bonito "Euthynnus [Katsuwonus] pelamis"10.0%
030489Frozen fish fillets, n.e.s.10.0%
030491Frozen meat, whether or not minced, of swordfish "Xiphias gladius" (excl. fillets)10.0%
030492Frozen meat, whether or not minced, of toothfish "Dissostichus spp." (excl. fillets)10.0%
030493Frozen meat, whether or not minced, of tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus", eels "Anguilla spp.", Nile perch "Lates niloticus" and snakeheads "Channa spp." (excl. fillets)10.0%
030494Frozen meat, whether or not minced, of Alaska pollack "Theragra chalcogramma" (excl. fillets)10.0%
030495Frozen meat, whether or not minced, of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae (excl. fillets and Alaska pollack "Theragra chalcogramma")10.0%
030499Frozen fish meat n.e.s. (excl. fillets)10.0%
030510Flours, meals and pellets of fish, fit for human consumption10.0%
030520Fish livers and roes, dried, smoked, salted or in brine10.0%
030531Fillets, dried, salted or in brine, but not smoked, of tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus", eels "Anguilla spp.", Nile perch "Lates niloticus" and snakeheads "Channa spp."10.0%
030532Fillets, dried, salted or in brine, but not smoked, of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae10.0%
030539Fish fillets, dried, salted or in brine, but not smoked (excl. tilapia, catfish, carp, eels, Nile perch, snakeheads and fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae)10.0%
030541Smoked Pacific salmon "Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus", Atlantic salmon "Salmo salar" and Danube salmon "Hucho hucho", incl. fillets (excl. offal)14.0%
030542Smoked herring "Clupea harengus, Clupea pallasii", incl. fillets (excl. offal)16.0%
030543Smoked trout "Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster", incl. fillets (excl. offal)14.0%
030544Smoked tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus", eels "Anguilla spp.", Nile perch "Lates niloticus" and snakeheads "Channa spp.", incl. fillets (excl. offal)14.0%
030549Smoked fish, incl. fillets (excl. offal, Pacific salmon, Atlantic salmon, Danube salmon, herring, trout, tilapia, catfish, carp, eels, Nile perch and snakeheads)14.0%
030551Dried cod "Gadus morhua, Gadus ogac, Gadus macrocephalus", even salted, not smoked (excl. fillets and offal)16.0%
030559Dried fish, even salted but not smoked (excl. fillets, offal and cod)9.0%
030561Herring (Clupea harengus, Clupea pallasii), only salted or in brine (excl. fillets and offal)16.0%
030562Cod "Gadus morhua, Gadus ogac, Gadus macrocephalus", salted or in brine only (excl. fillets and offal)16.0%
030563Anchovies "Engraulis spp.", salted or in brine only (excl. fillets and offal)16.0%
030564Tilapia "Oreochromis spp.", catfish "Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.", carp "Cyprinus carpio, Carassius carassius, Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus", eels "Anguilla spp.", Nile perch "Lates niloticus" and snakeheads "Channa spp.", salted or in brine only (excl. fillets and offal)16.0%
030569Fish, salted or in brine only (excl. fillets, offal, herring, cod, anchovies, tilapia, catfish, carp, eels, Nile perch and snakeheads)16.0%
030571Shark fins, smoked, dried, salted or in brine15.0%
030572Fish heads, tails and maws, smoked, dried, salted or in brine16.0%
030579Fish fins and other edible fish offal, smoked, dried, salted or in brine (excl. heads, tails, maws and shark fins)16.0%
030611Frozen rock lobster and other sea crawfish "Palinurus spp.", "Panulirus spp." and "Jasus spp.", even smoked, whether in shell or not, incl. rock lobster and other sea crawfish in shell, cooked by steaming or by boiling in water10.0%
030612Frozen lobsters "Homarus spp.", even smoked, whether in shell or not, incl. lobsters in shell, cooked by steaming or by boiling in water10.0%
030614Frozen crabs, even smoked, whether in shell or not, incl. crabs in shell, cooked by steaming or by boiling in water10.0%
030615Frozen Norway lobsters "Nephrops norvegicus", even smoked, whether in shell or not, incl. lobsters in shell, cooked by steaming or by boiling in water16.0%
030616Frozen cold-water shrimps and prawns "Pandalus spp., Crangon crangon", even smoked, whether in shell or not, incl. shrimps and prawns in shell, cooked by steaming or by boiling in water6.2%
030617Frozen shrimps and prawns, even smoked, whether in shell or not, incl. shrimps and prawns in shell, cooked by steaming or by boiling in water (excl. cold-water shrimps and prawns)6.5%
030619Frozen crustaceans, even smoked, fit for human consumption, whether in shell or not, incl. crustaceans in shell, cooked beforehand by steaming or by boiling in water (excl. rock lobster and other sea crawfish, lobsters, crabs, Norway lobsters, shrimps and prawns); frozen flours, meals, and pellets of crustaceans, even smoked, fit for human consumption16.0%
030621Rock lobster and other sea crawfish "Palinurus spp., Panulirus spp. and Jasus spp.", even smoked, whether in shell or not, live, fresh, chilled, dried, salted or in brine, incl. in shell, cooked by steaming or by boiling in water7.5%
030622Lobsters "Homarus spp.", even smoked, whether in shell or not, live, fresh, chilled, dried, salted or in brine, incl. lobsters in shell, cooked by steaming or by boiling in water7.5%
030624Crabs, even smoked, whether in shell or not, live, fresh, chilled, dried, salted or in brine, incl. crabs in shell, cooked by steaming or by boiling in water10.5%
030625Norway lobsters "Nephrops norvegicus", even smoked, whether in shell or not, live, fresh, chilled, dried, salted or in brine, incl. lobsters in shell, cooked by steaming or by boiling in water7.0%
030626Cold-water shrimps and prawns "Pandalus spp., Crangon crangon", even smoked, whether in shell or not, live, fresh, chilled, dried, salted or in brine, incl. shrimps and prawns in shell, cooked by steaming or by boiling in water9.0%
030627Shrimps and prawns, even smoked, whether in shell or not, live, fresh, chilled, dried, salted or in brine, incl. shrimps and prawns in shell, cooked by steaming or by boiling in water (excl. cold-water shrimps and prawns)9.0%
030629Crustaceans, even smoked, fit for human consumption, whether in shell or not, live, fresh, chilled, dried, salted or in brine, incl. crustaceans in shell, cooked by steaming or by boiling in water (excl. rock lobster and other sea crawfish, lobsters, crabs, Norway lobsters, shrimps and prawns); flours, meals and pellets of crustaceans, even smoked, fit for human consumption7.0%
030711Oysters, even in shell, live, fresh or chilled7.0%
030719Oysters, smoked, frozen, dried, salted or in brine14.0%
030721Live, fresh or chilled, scallops, incl. queen scallops, of the genera Pecten, Chlamys or Placopecten, even in shell7.0%
030729Scallops, incl. queen scallops, of the genera Pecten, Chlamys or Placopecten, smoked, frozen, dried, salted or in brine, even in shell14.0%
030731Live, fresh or chilled, not smoked, mussels "Mytilus spp., Perna spp.", with or without shell7.0%
030739Mussels "Mytilus spp., Perna spp.", smoked, frozen, dried, salted or in brine, with or without shell14.0%
030741Live, fresh or chilled, not smoked, cuttle fish "Sepia officinalis, Rossia macrosoma, Sepiola spp." and squid "Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.", with or without shell6.0%
030749Cuttle fish "Sepia officinalis, Rossia macrosoma, Sepiola spp." and squid "Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.", smoked, frozen, dried, salted or in brine, with or without shell12.0%
030751Octopus "Octopus spp.", live, fresh or chilled17.0%
030759Octopus "Octopus spp.", smoked, frozen, dried, salted or in brine17.0%
030760Snails, live, fresh, chilled, frozen, salted, dried or in brine, even smoked, with or without shell (excl. sea snails)7.0%
030771Live, fresh or chilled, even in shell, clams, cockles and ark shells "families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae"9.3%
030779Smoked, frozen, dried, salted or in brine, even in shell, clams, cockles and ark shells "families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae"10.0%
030781Live, fresh or chilled, even in shell, abalone "Haliotis spp."7.0%
030789Smoked, frozen, dried, salted or in brine, abalone "Haliotis spp.", even in shell10.0%
030791Live, fresh or chilled molluscs, fit for human consumption, even in shell (excl. oysters, scallops of the genera Pecten, Chlamys or Placopecten, mussels "Mytilus spp., Perna spp.", cuttle fish "Sepia officinalis, Rossia macrosoma, Sepiola spp.", squid "Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.", octopus "Octopus spp.", snails other than sea snails, clams, cockles and ark shells and abalone); fresh or chilled flours, meals and pellets of molluscs, fit for human consumption7.0%
030799Molluscs, fit for human consumption, even in shell, smoked, frozen, dried, salted or in brine (excl. oysters, scallops of the genera Pecten, Chlamys or Placopecten, mussels "Mytilus spp., Perna spp.", cuttle fish "Sepia officinalis, Rossia macrosoma, Sepiola spp.", squid "Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.", octopus "Octopus spp.", snails other than sea snails, clams, cockles and ark shells and abalone); frozen, dried, salted or in brine, flours, meals and pellets of molluscs, fit for human consumption10.0%
030811Live, fresh or chilled, sea cucumbers "Stichopus japonicus, Holothurioidea"7.0%
030819Smoked, frozen, dried, salted or in brine, sea cucumbers "Stichopus japonicus, Holothurioidea"10.0%
030821Live, fresh or chilled, sea urchins "Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echichinus esculentus"7.0%
030829Smoked, frozen, dried, salted or in brine, sea urchins "Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echichinus esculentus"10.0%
030830Live, fresh, chilled, frozen, dried, salted or in brine, even smoked, jellyfish "Rhopilema spp."8.0%
030890Live, fresh, chilled, frozen, dried, salted or in brine, even smoked, aquatic invertebrates (excl. crustaceans, molluscs, sea cucumbers, sea urchins and jellyfish); all flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption9.5%
040110Milk and cream of a fat content by weight of <= 1%, not concentrated nor containing added sugar or other sweetening matter15.0%
040120Milk and cream of a fat content by weight of > 1% but <= 6%, not concentrated nor containing added sugar or other sweetening matter15.0%
040140Milk and cream of a fat content by weight of > 6% but <= 10%, not concentrated nor containing added sugar or other sweetening matter15.0%
040150Milk and cream of a fat content by weight of > 10%, not concentrated nor containing added sugar or other sweetening matter15.0%
040210Milk and cream in solid forms, of a fat content by weight of <= 1,5%10.0%
040221Milk and cream in solid forms, of a fat content by weight of > 1,5%, unsweetened10.0%
040229Milk and cream in solid forms, of a fat content by weight of > 1,5%, sweetened10.0%
040291Milk and cream, concentrated but unsweetened (excl. in solid forms)10.0%
040299Milk and cream, concentrated and sweetened (excl. in solid forms)10.0%
040310Yogurt, whether or not flavoured or containing added sugar or other sweetening matter, fruits, nuts or cocoa10.0%
040390Buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or flavoured or containing added sugar or other sweetening matter, fruits, nuts or cocoa (excl. yogurt)20.0%
040410Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter6.0%
040490Products consisting of natural milk constituents, whether or not sweetened, n.e.s.20.0%
040510Butter (excl. dehydrated butter and ghee)10.0%
040520Dairy spreads of a fat content, by weight, of >= 39% but < 80%10.0%
040590Fats and oils derived from milk, and dehydrated butter and ghee (excl. natural butter, recombined butter and whey butter)10.0%
040610Fresh cheese "unripened or uncured cheese", incl. whey cheese, and curd12.0%
040620Grated or powdered cheese12.0%
040630Processed cheese, not grated or powdered12.0%
040640Blue-veined cheese and other cheese containing veins produced by "Penicillium roqueforti"15.0%
040690Cheese (excl. fresh cheese, incl. whey cheese, curd, processed cheese, blue-veined cheese and other cheese containing veins produced by "Penicillium roqueforti", and grated or powdered cheese)12.0%
040711Fertilised eggs for incubation, of domestic fowls0.0%
040719Fertilised birds' eggs for incubation (excl. of domestic fowls)0.0%
040721Fresh eggs of domestic fowls, in shell (excl. fertilised for incubation)20.0%
040729Fresh birds' eggs, in shell (excl. of domestic fowls, and fertilised for incubation)20.0%
040790Birds' eggs, in shell, preserved or cooked20.0%
040811Dried egg yolks, whether or not sweetened20.0%
040819Egg yolks, fresh, cooked by steaming or boiling in water, moulded, frozen or otherwise preserved, whether or not sweetened (excl. dried)20.0%
040891Dried birds' eggs, not in shell, whether or not sweetened (excl. egg yolks)20.0%
040899Birds' eggs, not in shell, fresh, cooked by steaming or boiling in water, moulded, frozen or otherwise preserved, whether or not sweetened (excl. dried)20.0%
040900Natural honey15.0%
041000Turtles' eggs, birds' nests and other edible products of animal origin, n.e.s.19.2%
050100Human hair, unworked, whether or not washed or scoured; waste of human hair15.0%
050210Pigs', hogs' or boars' bristles and waste of such bristles20.0%
050290Badger and other brush making hair and waste thereof20.0%
050400Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked19.1%
050510Feathers used for stuffing and down, not further worked than cleaned, disinfected or treated for preservation10.0%
050590Skins and other parts of birds, with their feathers or down, feathers and parts of feathers, whether or not with trimmed edges, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers (excl. feathers used for stuffing and down)10.0%
050610Ossein and bones treated with acid12.0%
050690Bones and horn-cores and their powder and waste, unworked, defatted, degelatinised or simply prepared (excl. ossein and bones treated with acid and cut to shape)12.0%
050710Ivory, unworked or simply prepared, its powder and waste (excl. cut to shape)10.0%
050790Tortoiseshell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared, their powder and waste (excl. cut to shape and ivory)8.0%
0508Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof.12.0%
050800Coral and similar materials, shells of molluscs, crustaceans or echinoderms, cuttle-bone, powder and waste thereof, unworked or simply prepared but not otherwise worked or cut to shape12.0%
051000Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved6.0%
051110Bovine semen0.0%
051191Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead fish, crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption12.0%
051199Products of animal origin, n.e.s., dead animals, unfit for human consumption (excl. fish, crustaceans, molluscs or other aquatic invertebrates)5.4%
060110Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant (excl. those used for human consumption and chicory plants and roots)2.8%
060120Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots (excl. those used for human consumption and chicory roots of the variety cichorium intybus sativum)15.0%
060210Unrooted cuttings and slips0.0%
060220Edible fruit or nut trees, shrubs and bushes, whether or not grafted5.0%
060230Rhododendrons and azaleas, grafted or not7.5%
060240Roses, whether or not grafted7.5%
060290Live plants, incl. their roots, and mushroom spawn (excl. bulbs, tubers, tuberous roots, corms, crowns and rhizomes, incl. chicory plants and roots, unrooted cuttings and slips, fruit and nut trees, rhododendrons, azaleas and roses)7.1%
060311Fresh cut roses and buds, of a kind suitable for bouquets or for ornamental purposes10.0%
060312Fresh cut carnations and buds, of a kind suitable for bouquets or for ornamental purposes10.0%
060313Fresh cut orchids and buds, of a kind suitable for bouquets or for ornamental purposes10.0%
060314Fresh cut chrysanthemums and buds, of a kind suitable for bouquets or for ornamental purposes10.0%
060315Fresh cut lilies "Lilium spp." and buds, of a kind suitable for bouquets or for ornamental purposes10.0%
060319Fresh cut flowers and buds, of a kind suitable for bouquets or for ornamental purposes (excl. roses, carnations, orchids, chrysanthemums and lilies)10.0%
060390Dried, dyed, bleached, impregnated or otherwise prepared cut flowers and buds, of a kind suitable for bouquets or for ornamental purposes23.0%
060420Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh16.5%
060490Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, dried, dyed, bleached, impregnated or otherwise prepared16.5%
070110Seed potatoes13.0%
070190Fresh or chilled potatoes (excl. seed)13.0%
070200Tomatoes, fresh or chilled13.0%
070310Fresh or chilled onions and shallots13.0%
070320Garlic, fresh or chilled13.0%
070390Leeks and other alliaceous vegetables, fresh or chilled (excl. onions, shallots and garlic)13.0%
070410Fresh or chilled cauliflowers and headed broccoli10.0%
070420Brussels sprouts, fresh or chilled13.0%
070490Fresh or chilled cabbages, kohlrabi, kale and similar edible brassicas (excl. cauliflowers, headed broccoli and Brussels sprouts)13.0%
070511Fresh or chilled cabbage lettuce10.0%
070519Fresh or chilled lettuce (excl. cabbage lettuce)10.0%
070521Fresh or chilled witloof chicory13.0%
070529Fresh or chilled chicory (excl. witloof chicory)13.0%
070610Fresh or chilled carrots and turnips13.0%
070690Fresh or chilled salad beetroot, salsify, celeriac, radishes and similar edible roots (excl. carrots and turnips)13.0%
070700Cucumbers and gherkins, fresh or chilled13.0%
070810Fresh or chilled peas "Pisum sativum", shelled or unshelled13.0%
070820Fresh or chilled beans "Vigna spp., Phaseolus spp.", shelled or unshelled13.0%
070890Fresh or chilled leguminous vegetables, shelled or unshelled (excl. peas "Pisum sativum" and beans "Vigna spp., Phaseolus spp.")13.0%
070920Fresh or chilled asparagus13.0%
070930Fresh or chilled aubergines "eggplants"13.0%
070940Fresh or chilled celery (excl. celeriac)10.0%
070951Fresh or chilled mushrooms of the genus "Agaricus"13.0%
070959Fresh or chilled edible mushrooms and truffles (excl. mushrooms of the genus "Agaricus")13.0%
070960Fresh or chilled fruits of the genus Capsicum or Pimenta13.0%
070970Fresh or chilled spinach, New Zealand spinach and orache spinach13.0%
070991Fresh or chilled globe artichokes13.0%
070992Fresh or chilled olives13.0%
070993Fresh or chilled pumpkins, squash and gourds "Cucurbita spp."13.0%
070999Fresh or chilled vegetables n.e.s.13.0%
071010Potatoes, uncooked or cooked by steaming or by boiling in water, frozen13.0%
071021Shelled or unshelled peas "Pisum sativum", uncooked or cooked by steaming or by boiling in water, frozen13.0%
071022Shelled or unshelled beans "Vigna spp., Phaseolus spp.", uncooked or cooked by steaming or by boiling in water, frozen13.0%
071029Leguminous vegetables, shelled or unshelled, uncooked or cooked by steaming or by boiling in water, frozen (excl. peas and beans)13.0%
071030Spinach, New Zealand spinach and orache spinach, uncooked or cooked by steaming or by boiling in water, frozen13.0%
071040Sweetcorn, uncooked or cooked by steaming or by boiling in water, frozen10.0%
071080Vegetables, uncooked or cooked by steaming or by boiling in water, frozen (excl. potatoes, leguminous vegetables, spinach, New Zealand spinach, orache spinach, and sweetcorn)13.0%
071090Mixtures of vegetables, uncooked or cooked by steaming or by boiling in water, frozen10.0%
071120Olives, provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption13.0%
071140Cucumbers and gherkins provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption13.0%
071151Mushrooms of the genus "Agaricus", provisionally preserved, e.g., by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption13.0%
071159Mushrooms and truffles, provisionally preserved, e.g., by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption (excl. mushrooms of the genus "Agaricus")13.0%
071190Vegetables and mixtures of vegetables provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption (excl. olives, cucumbers, gherkins, mushrooms and truffles, not mixed)13.0%
071220Dried onions, whole, cut, sliced, broken or in powder, but not further prepared13.0%
071231Dried mushrooms of the genus "Agaricus", whole, cut, sliced, broken or in powder, but not further prepared13.0%
071232Dried wood ears "Auricularia spp.", whole, cut, sliced, broken or in powder, but not further prepared13.0%
071233Dried jelly fungi "Tremella spp.", whole, cut, sliced, broken or in powder, but not further prepared13.0%
071239Dried mushrooms and truffles, whole, cut, sliced, broken or in powder, but not further prepared (excl. mushrooms of the genus "Agaricus", wood ears "Auricularia spp." and jelly fungi "Tremella spp.")13.0%
071290Dried vegetables and mixtures of vegetables, whole, cut, sliced, broken or in powder, but not further prepared (excl. onions, mushrooms and truffles, not mixed)13.0%
071310Dried, shelled peas "Pisum sativum", whether or not skinned or split2.5%
071320Dried, shelled chickpeas "garbanzos", whether or not skinned or split3.5%
071331Dried, shelled beans of species "Vigna mungo [L.] Hepper or Vigna radiata [L.] Wilczek", whether or not skinned or split1.5%
071332Dried, shelled small red "Adzuki" beans "Phaseolus or Vigna angularis", whether or not skinned or split1.5%
071333Dried, shelled kidney beans "Phaseolus vulgaris", whether or not skinned or split3.8%
071334Dried, shelled bambara beans "Vigna subterranea or Voandzeia subterranea", whether or not skinned or split7.0%
071335Dried, shelled cow peas "Vigna unguiculata", whether or not skinned or split7.0%
071339Dried, shelled beans "Vigna and Phaseolus", whether or not skinned or split (excl. beans of species "Vigna mungo [L.] Hepper or Vigna radiata [L.] Wilczek", small red "Adzuki" beans, kidney beans, Bambara beans and cow peas)7.0%
071340Dried, shelled lentils, whether or not skinned or split3.5%
071350Dried, shelled broad beans "Vicia faba var. major" and horse beans "Vicia faba var. equina and Vicia faba var. minor", whether or not skinned or split3.5%
071360Dried, shelled pigeon peas "Cajanus cajan", whether or not skinned or split3.5%
071390Dried, shelled leguminous vegetables, whether or not skinned or split (excl. peas, chickpeas, beans, lentils, broad beans, horse beans and pigeon peas)3.5%
071410Fresh, chilled, frozen or dried roots and tubers of manioc "cassava", whether or not sliced or in the form of pellets8.3%
071420Sweet potatoes, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets9.8%
071430Yams "Dioscorea spp.", fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets13.0%
071440Taro "Colocasia spp.", fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets13.0%
071450Yautia "Xanthosoma spp.", fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets13.0%
071490Arrowroot, salep, Jerusalem artichokes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets, and sago pith (excl. manioc "cassava", sweet potatoes, yams, taro and yautia)9.8%
080111Desiccated coconuts12.0%
080112Fresh coconuts in the inner shell "endocarp"12.0%
080119Fresh coconuts, whether or not shelled or peeled (excl. in the inner shell "endocarp")6.0%
080121Fresh or dried brazil nuts, in shell10.0%
080122Fresh or dried brazil nuts, shelled10.0%
080131Fresh or dried cashew nuts, in shell20.0%
080132Fresh or dried cashew nuts, shelled10.0%
080211Fresh or dried almonds in shell24.0%
080212Fresh or dried almonds, shelled10.0%
080221Fresh or dried hazelnuts or filberts "Corylus spp.", in shell25.0%
080222Fresh or dried hazelnuts or filberts "Corylus spp.", shelled10.0%
080231Fresh or dried walnuts, in shell25.0%
080232Fresh or dried walnuts, shelled20.0%
080241Fresh or dried chestnuts "Castanea spp.", in shell25.0%
080242Fresh or dried chestnuts "Castanea spp.", shelled25.0%
080251Fresh or dried pistachios, in shell10.0%
080252Fresh or dried pistachios, shelled10.0%
080261Fresh or dried macadamia nuts, in shell12.0%
080262Fresh or dried macadamia nuts, shelled24.0%
080270Fresh or dried kola nuts "Cola spp.", whether or not shelled or peeled24.0%
080280Fresh or dried areca nuts, whether or not shelled or peeled10.0%
080290Nuts, fresh or dried, whether or not shelled or peeled (excl. coconuts, Brazil nuts, cashew nuts, almonds, hazelnuts, filberts, walnuts, chestnuts, pistachios, macadamia nuts, kola nuts and areca nuts)24.7%
080310Fresh or dried plantains10.0%
080390Fresh or dried bananas (excl. plantains)10.0%
080410Fresh or dried dates15.0%
080420Fresh or dried figs30.0%
080430Fresh or dried pineapples12.0%
080440Fresh or dried avocados25.0%
080450Fresh or dried guavas, mangoes and mangosteens15.0%
080510Fresh or dried oranges11.0%
080520Fresh or dried mandarins incl. tangerines and satsumas, clementines, wilkings and similar citrus hybrids12.0%
080540Fresh or dried grapefruit12.0%
080550Fresh or dried lemons "Citrus limon, Citrus limonum" and limes "Citrus aurantifolia, Citrus latifolia"11.0%
080590Fresh or dried citrus fruit (excl. oranges, lemons "Citrus limon, Citrus limonum", limes "Citrus aurantifolia, Citrus latifolia", grapefruit, mandarins, incl. tangerines and satsumas, clementines, wilkings and similar citrus hybrids)30.0%
080610Fresh grapes13.0%
080620Dried grapes10.0%
080711Fresh watermelons25.0%
080719Fresh melons (excl. watermelons)12.0%
080720Fresh pawpaws "papayas"25.0%
080810Fresh apples10.0%
080830Fresh pears11.3%
080840Fresh quinces16.0%
080910Fresh apricots25.0%
080921Fresh sour cherries "Prunus cerasus"10.0%
080929Fresh cherries (excl. sour cherries)10.0%
080930Fresh peaches, incl. nectarines10.0%
080940Fresh plums and sloes10.0%
081010Fresh strawberries14.0%
081020Fresh raspberries, blackberries, mulberries and loganberries25.0%
081030Fresh black-, white- or redcurrants and gooseberries25.0%
081040Fresh cranberries, bilberries and other fruits of the genus Vaccinium30.0%
081050Fresh kiwifruit20.0%
081060Fresh durians20.0%
081070Fresh persimmons20.0%
081090Fresh tamarinds, cashew apples, jackfruit, lychees, sapodillo plums, passion fruit, carambola, pitahaya and other edible fruit (excl. nuts, bananas, dates, figs, pineapples, avocados, guavas, mangoes, mangosteens, papaws "papayas", citrus fruit, grapes, melons, apples, pears quinces, apricots, cherries, peaches, plums, sloes, strawberries, raspberries, mulberries, blackberries, loganberries, cranberries, fruits of the genus Vaccinium, kiwifruit, durians, persimmons, black-, white- and redcurrants and gooseberries)20.3%
081110Frozen strawberries, uncooked or cooked by steaming or boiling in water, whether or not sweetened30.0%
081120Frozen raspberries, blackberries, mulberries, loganberries, black-, white- or red currants and gooseberries, uncooked or cooked by steaming or boiling in water, whether or not sweetened30.0%
081190Frozen fruit and nuts, uncooked or cooked by steaming or boiling in water, whether or not sweetened (excl. strawberries, raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries)30.0%
081210Cherries, provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption30.0%
081290Fruit and nuts, provisionally preserved, e.g. by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions, but unsuitable in that state for immediate consumption (excl. cherries)25.0%
081310Dried apricots25.0%
081320Dried prunes25.0%
081330Dried apples25.0%
081340Dried peaches, pears, papaws "papayas", tamarinds and other edible fruits (excl. nuts, bananas, dates, figs, pineapples, avocados, guavas, mangoes, mangosteens, citrus fruit, grapes apricots, prunes and apples, unmixed)24.0%
081350Mixtures of nuts or dried fruits18.0%
081400Peel of citrus fruit or melons, incl. watermelons, fresh, frozen, dried or provisionally preserved in brine, or in water with other additives25.0%
090111Coffee (excl. roasted and decaffeinated)8.0%
090112Decaffeinated coffee (excl. roasted)8.0%
090121Roasted coffee (excl. decaffeinated)15.0%
090122Roasted, decaffeinated coffee15.0%
090190Coffee husks and skins; coffee substitutes containing coffee in any proportion20.0%
090210Green tea in immediate packings of <= 3 kg15.0%
090220Green tea in immediate packings of > 3 kg15.0%
090230Black fermented tea and partly fermented tea, whether or not flavoured, in immediate packings of <= 3 kg15.0%
090240Black fermented tea and partly fermented tea, whether or not flavoured, in immediate packings of > 3 kg15.0%
090300Maté10.0%
090411Pepper of the genus Piper, neither crushed nor ground20.0%
090412Pepper of the genus Piper, crushed or ground20.0%
090421Fruits of the genus Capsicum or of the genus Pimenta, dried, neither crushed nor ground20.0%
090422Fruits of the genus Capsicum or of the genus Pimenta, crushed or ground20.0%
090510Vanilla, neither crushed nor ground15.0%
090520Vanilla, crushed or ground15.0%
090611Cinnamon "Cinnamomum zeylanicum Blume" (excl. crushed and ground)5.0%
090619Cinnamon and cinnamon-tree flowers (excl. cinnamon "Cinnamomum zeylanicum Blume" and crushed and ground cinnamon)5.0%
090620Crushed or ground cinnamon and cinnamon-tree flowers15.0%
090710Cloves, whole fruit, cloves and stems, neither crushed nor ground3.0%
090720Cloves, whole fruit, cloves and stems, crushed or ground3.0%
090811Nutmeg, neither crushed nor ground8.0%
090812Nutmeg, crushed or ground8.0%
090821Mace, neither crushed nor ground8.0%
090822Mace, crushed or ground8.0%
090831Cardamoms, neither crushed nor ground3.0%
090832Cardamoms, crushed or ground3.0%
090921Coriander seeds, neither crushed nor ground15.0%
090922Coriander seeds, crushed or ground15.0%
090931Cumin seeds, neither crushed nor ground15.0%
090932Cumin seeds, crushed or ground15.0%
090961Juniper berries and seeds of anise, badian, caraway or fennel, neither crushed nor ground17.5%
090962Juniper berries and seeds of anise, badian, caraway or fennel, crushed or ground17.5%
091011Ginger, neither crushed nor ground15.0%
091012Ginger, crushed or ground15.0%
091020Saffron2.0%
091030Turmeric "curcuma"15.0%
091091Mixtures of different types of spices15.0%
091099Spices (excl. pepper of the genus Piper, fruit of the genus Capsicum or of the genus Pimenta, vanilla, cinnamon, cinnamontree flowers, clove "wholefruit", clove stems, nutmeg, mace, cardamoms, seeds of anise, badian, fennel, coriander, cumin and caraway, and juniper berries, ginger, saffron, turmeric "curcuma" and mixtures of various types of spices)15.0%
100111Durum wheat seed for sowing65.0%
100119Durum wheat (excl. seed for sowing)65.0%
100191Seed of wheat and meslin, for sowing (excl. durum)65.0%
100199Wheat and meslin (excl. seed for sowing, and durum wheat)65.0%
100210Rye seed for sowing0.0%
100290Rye (excl. seed for sowing)3.0%
100310Barley seed for sowing0.0%
100390Barley (excl. seed for sowing)3.0%
100410Oats seed for sowing0.0%
100490Oats (excl. seed for sowing)2.0%
100510Maize seed for sowing20.0%
100590Maize (excl. seed for sowing)65.0%
100610Rice in the husk, "paddy" or rough65.0%
100620Husked or brown rice65.0%
100630Semi-milled or wholly milled rice, whether or not polished or glazed65.0%
100640Broken rice65.0%
100710Grain sorghum, for sowing0.0%
100790Grain sorghum (excl. for sowing)2.0%
100810Buckwheat2.0%
100821Millet seed for sowing (excl. grain sorghum)2.0%
100829Millet (excl. grain sorghum, and seed for sowing)2.0%
100830Canary seed2.0%
100840Fonio "Digitaria spp."1.5%
100850Quinoa "Chenopodium quinoa"1.5%
100860Triticale1.5%
100890Cereals (excl. wheat and meslin, rye, barley, oats, maize, rice, grain sorghum, buckwheat, millet, canary seeds, fonio, quinoa and triticale)1.5%
110100Wheat or meslin flour65.0%
110220Maize "corn" flour40.0%
110290Cereal flours (excl. wheat, meslin and maize)28.3%
110311Groats and meal of wheat65.0%
110313Groats and meal of maize "corn"65.0%
110319Groats and meal of cereals (excl. wheat and maize)7.5%
110320Cereal pellets42.5%
110412Rolled or flaked grains of oats20.0%
110419Rolled or flaked grains of cereals (excl. oats)20.0%
110422Hulled, pearled, sliced, kibbled or otherwise worked oat grains (excl. rolled, flaked, pellets and flour)20.0%
110423Hulled, pearled, sliced, kibbled or otherwise worked maize grains (excl. rolled, flaked, pellets and flour)65.0%
110429Grains of cereals, hulled, pearled, sliced, kibbled or otherwise worked (excl. rolled, flaked, flour, pellets, and oats and maize, and husked and semi- or wholly milled rice and broken rice)42.5%
110430Germ of cereals, whole, rolled, flaked or ground20.0%
110510Flour, meal and powder of potatoes15.0%
110520Flakes, granules and pellets of potatoes15.0%
110610Flour, meal and powder of peas, beans, lentils and the other dried leguminous vegetables of heading 071310.0%
110620Flour, meal and powder of sago or of roots or tubers of manioc, arrowroot, salep, sweet potatoes and similar roots and tubers with a high content of starch or inulin of heading 071420.0%
110630Flour, meal and powder of produce of chapter 8 "Edible fruit and nuts; peel of citrus fruits or melons"20.0%
110710Malt (excl. roasted)10.0%
110720Roasted malt10.0%
110811Wheat starch20.0%
110812Maize starch20.0%
110813Potato starch15.0%
110814Manioc starch10.0%
110819Starch (excl. wheat, maize, potato and manioc)20.0%
110820Inulin20.0%
110900Wheat gluten, whether or not dried18.0%
120110Soya bean seed, for sowing0.0%
120190Soya beans, whether or not broken (excl. seed for sowing)3.0%
120230Groundnut seed, for sowing0.0%
120241Groundnuts, in shell (excl. seed for sowing, roasted or otherwise cooked)15.0%
120242Groundnuts, shelled, whether or not broken (excl. seed for sowing, roasted or otherwise cooked)15.0%
1203Copra.15.0%
120300Copra15.0%
120400Linseed, whether or not broken15.0%
120510Low erucic acid rape or colza seeds "yielding a fixed oil which has an erucic acid content of < 2% and yielding a solid component of glucosinolates of < 30 micromoles/g"4.5%
120590High erucic rape or colza seeds "yielding a fixed oil which has an erucic acid content of >= 2% and yielding a solid component of glucosinolates of >= 30 micromoles/g", whether or not broken4.5%
120600Sunflower seeds, whether or not broken7.5%
120710Palm nuts and kernels5.0%
120721Cotton seeds for sowing0.0%
120729Cotton seeds (excl. for sowing)15.0%
120730Castor oil seeds7.5%
120740Sesamum seeds, whether or not broken5.0%
120750Mustard seeds, whether or not broken7.5%
120760Safflower "Carthamus tinctorius" seeds10.0%
120770Melon seeds17.5%
120791Poppy seeds, whether or not broken20.0%
120799Oil seeds and oleaginous fruits, whether or not broken (excl. edible nuts, olives, soya beans, groundnuts, copra, linseed, rape or colza seeds, sunflower seeds, palm nuts and kernels, cotton, castor oil, sesamum, mustard, safflower, melon and poppy seeds)10.0%
120810Soya bean flour and meal9.0%
120890Flours and meal of oil seeds or oleaginous fruit (excl. soya and mustard)15.0%
120910Sugar beet seed, for sowing0.0%
120921Alfalfa seed for sowing0.0%
120922Clover "Trifolium spp" seed, for sowing0.0%
120923Fescue seed for sowing0.0%
120924Kentucky blue grass "Poa pratensis L." seed for sowing0.0%
120925Ryegrass "Lolium multiflorum lam., Lolium perenne L." seed, for sowing0.0%
120929Seeds of forage plants for sowing (excl. of cereals and of sugar beet, alfalfa, clover "Trifolium spp.", fescue, Kentucky blue grass "Poa pratensis L." and ryegrass "Lolium multiflorum lam. and Lolium perenne L.")0.0%
120930Seeds of herbaceous plants cultivated mainly for flowers, for sowing0.0%
120991Vegetable seeds, for sowing0.0%
120999Seeds, fruits and spores, for sowing (excl. leguminous vegetables and sweetcorn, coffee, tea, maté and spices, cereals, oil seeds and oleaginous fruits, beets, forage plants, vegetable seeds, and seeds of herbaceous plants cultivated mainly for flowers or used primarily in perfumery, medicaments or for insecticidal, fungicidal or similar purposes)0.0%
121010Hop cones, fresh or dried (excl. ground, powdered or in the form of pellets)20.0%
121020Hop cones, ground, powdered or in the form of pellets; lupulin10.0%
121120Ginseng roots, fresh or dried, whether or not cut, crushed or powdered16.9%
121130Coca leaf, fresh or dried, whether or not cut, crushed or powdered9.0%
121140Poppy straw, fresh or dried, whether or not cut, crushed or powdered9.0%
121190Plants, parts of plants, incl. seeds and fruits, used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered (excl. ginseng roots, coca leaf and poppy straw)6.0%
121221Seaweeds and other algae, fresh, chilled, frozen or dried, whether or not ground, fit for human consumption15.8%
121229Seaweeds and other algae, fresh, chilled, frozen or dried, whether or not ground, unfit for human consumption15.0%
121291Sugar beet, fresh, chilled, frozen or dried, whether or not ground20.0%
121292Locust beans "carob", fresh, chilled, frozen or dried, whether or not ground20.0%
121293Sugar cane, fresh, chilled, frozen or dried, whether or not ground20.0%
121294Chicory roots, fresh, chilled, frozen or dried, whether or not ground20.0%
121299Fruit stones and kernels and other vegetable products, incl. unroasted chicory roots of the variety cichorium intybus sativum, of a kind used primarily for human consumption, n.e.s.21.7%
1213Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets.12.0%
121300Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets12.0%
121410Alfalfa meal and pellets5.0%
121490Swedes, mangolds, fodder roots, hay, lucerne "alfalfa", clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets (excl. lucerne "alfalfa" meal and pellets)9.0%
130120Natural gum Arabic15.0%
130190Lac; natural gums, resins, gum-resins, balsams and other natural oleoresins (excl. gum Arabic)10.2%
130211Opium0.0%
130212Extracts of liquorice (excl. that with a sucrose content by weight of > 10% or in the form of confectionery)6.0%
130213Extracts of hops10.0%
130219Vegetable saps and extracts (excl. liquorice, hops and opium)13.2%
130220Pectic substances, pectinates and pectates20.0%
130231Agar-agar, whether or not modified10.0%
130232Mucilages and thickeners, derived from locust beans, locust bean seeds or guar seeds, whether or not modified15.0%
130239Mucilages and thickeners derived from vegetable products, whether or not modified (excl. from locust beans, locust bean seeds, guar seeds and agar-agar)15.0%
140110Bamboos10.0%
140120Rattans10.0%
140190Reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, lime bark and other vegetable materials of a kind used primarily for plaiting (excl. bamboos and rattans)10.0%
140420Cotton linters4.0%
140490Vegetable products n.e.s10.0%
150110Lard, rendered or otherwise extracted (excl. lard stearin and lard oil)10.0%
150120Pig fat, rendered or otherwise extracted (excl. lard)10.0%
150190Poultry fat, rendered or otherwise extracted10.0%
150210Tallow of bovine animals, sheep or goats (excl. oil and oleostearin)8.0%
150290Fats of bovine animals, sheep or goats (excl. tallow, oleostearin and oleo-oil)8.0%
150300Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil (excl. emulsified, mixed or otherwise prepared)10.0%
150410Fish-liver oils and their fractions, whether or not refined (excl. chemically modified)12.0%
150420Fats and oils of fish and their fractions, whether or not refined (excl. liver oils and chemically modified)12.0%
150430Fats and oils and their fractions of marine mammals, whether or not refined (excl. chemically modified)14.4%
150500Wool grease and fatty substances derived therefrom, incl. lanolin20.0%
150600Other animal fats and oils and their fractions, whether or not refined, but not chemically modified (excl. pig fat, poultry fat, fats of bovine animals, sheep and goats, fats of fish and other marine animals, lard stearin, lard oil, oloestearin, oleo-oil, tallow oil, wool grease and fatty substances derived therefrom)20.0%
150710Crude soya-bean oil, whether or not degummed9.0%
150790Soya-bean oil and its fractions, whether or not refined (excl. chemically modified and crude)9.0%
150810Crude groundnut oil10.0%
150890Groundnut oil and its fractions, whether or not refined (excl. chemically modified and crude)10.0%
150910Virgin olive oil and its fractions obtained from the fruit of the olive tree solely by mechanical or other physical means under conditions that do not lead to deterioration of the oil10.0%
150990Olive oil and fractions obtained from the fruit of the olive tree solely by mechanical or other physical means under conditions that do not lead to deterioration of the oil (excl. virgin and chemically modified)10.0%
151000Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, incl. blends of these oils or fractions with oils or fractions of heading 150910.0%
151110Crude palm oil9.0%
151190Palm oil and its fractions, whether or not refined (excl. chemically modified and crude)8.7%
151211Crude sunflower-seed or safflower oil9.0%
151219Sunflower-seed or safflower oil and their fractions, whether or not refined, but not chemically modified (excl. crude)9.0%
151221Crude cotton-seed oil10.0%
151229Cotton-seed oil and its fractions, whether or not refined, but not chemically modified (excl. crude)10.0%
151311Crude coconut oil9.0%
151319Coconut oil and its fractions, whether or not refined, but not chemically modified (excl. crude)9.0%
151321Crude palm kernel and babassu oil9.0%
151329Palm kernel and babassu oil and their fractions, whether or not refined, but not chemically modified (excl. crude)9.0%
151411Low erucic acid rape or colza oil "fixed oil which has an erucic acid content of < 2%", crude9.0%
151419Low erucic acid rape or colza oil "fixed oil which has an erucic acid content of < 2%" and its fractions, whether or not refined, but not chemically modified (excl. crude)9.0%
151491High erucic acid rape or colza oil "fixed oil which has an erucic acid content of >= 2%" and mustard oil, crude9.0%
151499High erucic acid rape or colza oil "fixed oil which has an erucic acid content of >= 2%", and mustard oil, and fractions thereof, whether or not refined, but not chemically modified (excl. crude)9.0%
151511Crude linseed oil15.0%
151519Linseed oil and fractions thereof, whether or not refined, but not chemically modified (excl. crude)15.0%
151521Crude maize oil10.0%
151529Maize oil and fractions thereof, whether or not refined, but not chemically modified (excl. crude)10.0%
151530Castor oil and fractions thereof, whether or not refined, but not chemically modified10.0%
151550Sesame oil and its fractions, whether or not refined, but not chemically modified12.0%
151590Fixed vegetable fats and oils and their fractions, whether or not refined, but not chemically modified (excl. soya-bean, groundnut, olive, palm, sunflower-seed, safflower, cotton-seed, coconut, palm kernel, babassu, rape, colza and mustard, linseed, maize, castor and sesame oil)20.0%
151610Animal fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared5.0%
151620Vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared25.0%
151710Margarine (excl. liquid)30.0%
151790Edible mixtures or preparations of animal or vegetable fats or oils and edible fractions of different fats or oils (excl. fats, oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared, mixtures of olive oils and their fractions, and solid margarine)25.0%
151800Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils, n.e.s.10.0%
152000Glycerol, crude; glycerol waters and glycerol lyes20.0%
152110Vegetable waxes, whether or not refined or coloured (excl. triglycerides)20.0%
152190Beeswax, other insect waxes and spermaceti, whether or not refined or coloured20.0%
152200Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes20.0%
160100Sausages and similar products, of meat, offal or blood; food preparations based on these products15.0%
160210Homogenised prepared meat, offal or blood, put up for retail sale as infant food or for dietetic purposes, in containers of <= 250 g15.0%
160220Preparations of liver of any animal (excl. sausages and similar products and finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of <= 250 g)15.0%
160231Meat or offal of turkeys "Gallus domesticus", prepared or preserved (excl. sausages and similar products, and finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of <= 250 g, preparations of liver and meat extracts and juices)15.0%
160232Meat or offal of fowls of the species "Gallus domesticus", prepared or preserved (excl. sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of <= 250 g, preparations of liver and meat extracts and juices)15.0%
160239Prepared or preserved meat or meat offal of ducks, geese and guinea fowl of the species domesticus (excl. sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of <= 250 g, preparations of liver and meat extracts and juices)15.0%
160241Hams of swine and cuts thereof, prepared or preserved15.0%
160242Prepared or preserved shoulders and cuts thereof, of swine15.0%
160249Prepared or preserved meat and offal of swine, incl. mixtures (excl. hams, shoulders and cuts thereof, sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purpose, in containers of a net weight of <= 250 g, preparations of liver and meat extracts and juices)15.0%
160250Prepared or preserved meat or offal of bovine animals (excl. sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of <= 250 g, preparations of liver and meat extracts and juices)12.0%
160290Prepared or preserved meat, offal or blood (excl. meat or offal of poultry, swine and bovine animals, sausages and similar products, finely homogenised preparations put up for retail sale as infant food or for dietetic purposes, in containers of a net weight of <= 250 g, preparations of liver and meat extracts and juices)15.0%
160300Extracts and juices of meat, fish or crustaceans, molluscs and other aquatic invertebrates23.0%
160411Prepared or preserved salmon, whole or in pieces (excl. minced)12.0%
160412Prepared or preserved herrings, whole or in pieces (excl. minced)12.0%
160413Prepared or preserved sardines, sardinella and brisling or sprats, whole or in pieces (excl. minced)5.0%
160414Prepared or preserved tunas, skipjack and Atlantic bonito, whole or in pieces (excl. minced)5.0%
160415Prepared or preserved mackerel, whole or in pieces (excl. minced)12.0%
160416Prepared or preserved anchovies, whole or in pieces (excl. minced)12.0%
160417Prepared or preserved eels, whole or in pieces (excl. minced)12.0%
160419Prepared or preserved fish, whole or in pieces (excl. minced, merely smoked, and salmon, herrings, sardines, sardinella, brisling or sprats, tunas, skipjack, bonito "sarda spp.", mackerel, anchovies and eels)12.0%
160420Prepared or preserved fish (excl. whole or in pieces)12.0%
160431Caviar12.0%
160432Caviar substitutes prepared from fish eggs12.0%
160510Crab, prepared or preserved (excl. smoked)5.0%
160521Shrimps and prawns, prepared or preserved, not in airtight containers (excl. smoked)5.0%
160529Shrimps and prawns, prepared or preserved, in airtight containers (excl. smoked)5.0%
160530Lobster, prepared or preserved (excl. smoked)5.0%
160540Crustaceans, prepared or preserved (excl. smoked, crabs, shrimps, prawns and lobster)5.0%
160551Oysters, prepared or preserved (excl. smoked)5.0%
160552Scallops, incl. queen scallops, prepared or preserved (excl. smoked)5.0%
160553Mussels, prepared or preserved (excl. smoked)5.0%
160554Cuttlefish and squid, prepared or preserved (excl. smoked)5.0%
160555Octopus, prepared or preserved (excl. smoked)5.0%
160556Clams, cockles and arkshells, prepared or preserved (excl. smoked)5.0%
160557Abalone, prepared or preserved (excl. smoked)5.0%
160558Snails, prepared or preserved (excl. smoked and sea snails)5.0%
160559Molluscs, prepared or preserved (excl. smoked, oysters, scallops, mussels, cuttle fish, squid, octopus, abalone, snails, and clams, cockles and arkshells)5.0%
160561Sea cucumbers, prepared or preserved (excl. smoked)5.0%
160562Sea urchins, prepared or preserved (excl. smoked)5.0%
160563Jellyfish, prepared or preserved (excl. smoked)15.0%
160569Aquatic invertebrates, prepared or preserved (excl. smoked, crustaceans, molluscs, sea cucumbers, sea urchins and jellyfish)5.0%
170112Raw beet sugar (excl. added flavouring or colouring)50.0%
170113Raw cane sugar, in solid form, not containing added flavouring or colouring matter, obtained without centrifugation, with sucrose content 69° to 93°, containing only natural anhedral microcrystals (see subheading note 2.)50.0%
170114Raw cane sugar, in solid form, not containing added flavouring or colouring matter (excl. cane sugar of 1701 13)50.0%
170191Refined cane or beet sugar, containing added flavouring or colouring, in solid form50.0%
170199Cane or beet sugar and chemically pure sucrose, in solid form (excl. cane and beet sugar containing added flavouring or colouring and raw sugar)50.0%
170211Lactose in solid form and lactose syrup, not containing added flavouring or colouring matter, containing by weight >= 99% lactose, expressed as anhydrous lactose, calculated on the dry matter10.0%
170219Lactose in solid form and lactose syrup, not containing added flavouring or colouring matter, containing by weight < 99% lactose, expressed as anhydrous lactose, calculated on the dry matter10.0%
170220Maple sugar, in solid form, and maple syrup (excl. flavoured or coloured)30.0%
170230Glucose in solid form and glucose syrup, not containing added flavouring or colouring matter and not containing fructose or containing in the dry state, < 20% by weight of fructose30.0%
170240Glucose in solid form and glucose syrup, not containing added flavouring or colouring matter, and containing in the dry state >= 20% and < 50% by weight of fructose (excl. invert sugar)30.0%
170250Chemically pure fructose in solid form30.0%
170260Fructose in solid form and fructose syrup, not containing added flavouring or colouring matter and containing in the dry state > 50% by weight of fructose (excl. chemically pure fructose and invert sugar)30.0%
170290Sugars in solid form, incl. invert sugar and chemically pure maltose, and sugar and sugar syrup blends containing in the dry state 50% by weight of fructose, not flavoured or coloured, artificial honey, whether or not mixed with natural honey and caramel (excl. cane or beet sugar, chemically pure sucrose, lactose, maple sugar, glucose, fructose, and syrups thereof)30.0%
170310Cane molasses resulting from the extraction or refining of sugar8.0%
170390Beet molasses resulting from the extraction or refining of sugar8.0%
170410Chewing gum, whether or not sugar-coated12.0%
170490Sugar confectionery not containing cocoa, incl. white chocolate (excl. chewing gum)10.0%
180100Cocoa beans, whole or broken, raw or roasted8.0%
180200Cocoa shells, husks, skins and other cocoa waste10.0%
180310Cocoa paste (excl. defatted)10.0%
180320Cocoa paste, wholly or partly defatted10.0%
180400Cocoa butter, fat and oil22.0%
180500Cocoa powder, not containing added sugar or other sweetening matter15.0%
180610Cocoa powder, sweetened10.0%
180620Chocolate and other food preparations containing cocoa, in blocks, slabs or bars weighing > 2 kg or in liquid, paste, powder, granular or other bulk form, in containers or immediate packings of a content > 2 kg (excl. cocoa powder)10.0%
180631Chocolate and other preparations containing cocoa, in blocks, slabs or bars of <= 2 kg, filled8.0%
180632Chocolate and other preparations containing cocoa, in blocks, slabs or bars of <= 2 kg (excl. filled)10.0%
180690Chocolate and other preparations containing cocoa, in containers or immediate packings of <= 2 kg (excl. in blocks, slabs or bars and cocoa powder)8.0%
190110Food preparations for infant use, put up for retail sale, of flour, groats, meal, starch or malt extract, not containing cocoa or containing < 40% by weight of cocoa calculated on a totally defatted basis, n.e.s. and of milk, sour cream, whey, yogurt, kephir or similar goods of heading 0401 to 0404, not containing cocoa or containing < 5% by weight of cocoa calculated on a totally defatted basis, n.e.s.15.0%
190120Mixes and doughs of flour, groats, meal, starch or malt extract, not containing cocoa or containing < 40% by weight of cocoa calculated on a totally defatted basis, n.e.s. and of mixes and doughs of milk, cream, butter milk, sour milk, sour cream, whey, yogurt, kephir or similar goods of heading 0401 to 0404, not containing cocoa or containing < 5% by weight of cocoa calculated on a totally defatted basis, n.e.s., for the preparation of bakers' wares of heading 190525.0%
190190Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing < 40% by weight of cocoa calculated on a totally defatted basis, n.e.s. and food preparations of milk, cream, butter milk, sour milk, sour cream, whey, yogurt, kephir or similar goods of heading 0401 to 0404, not containing cocoa or containing < 5% by weight of cocoa calculated on a totally defatted basis, n.e.s. (excl. for infant use, put up for retail sale, and mixes and doughs for the preparation of bakers' wares of heading 1905)10.0%
190211Uncooked pasta, not stuffed or otherwise prepared, containing eggs15.0%
190219Uncooked pasta, not stuffed or otherwise prepared, not containing eggs15.0%
190220Pasta, stuffed with meat or other substances, whether or not cooked or otherwise prepared15.0%
190230Pasta, cooked or otherwise prepared (excl. stuffed)15.0%
190240Couscous, whether or not prepared25.0%
190300Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms15.0%
190410Prepared foods obtained by swelling or roasting cereals or cereal products, e.g. corn flakes25.0%
190420Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals30.0%
190430Bulgur wheat in the form of worked grains, obtained by cooking hard wheat grains30.0%
190490Cereals (excl. maize [corn]) in grain or flake form or other worked grains, pre-cooked or otherwise prepared, n.e.s. (excl. flour, groats and meal, food preparations obtained by swelling or roasting or from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals and bulgur wheat)30.0%
190510Crispbread20.0%
190520Gingerbread and the like, whether or not containing cocoa20.0%
190531Sweet biscuits15.0%
190532Waffles and wafers15.0%
190540Rusks, toasted bread and similar toasted products20.0%
190590Bread, 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 (excl. crispbread, gingerbread and the like, sweet biscuits, waffles, wafers not mentioned, rusks, toasted bread and similar toasted products)20.0%
200110Cucumbers and gherkins, prepared or preserved by vinegar or acetic acid25.0%
200190Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid (excl. cucumbers and gherkins)25.0%
200210Tomatoes, whole or in pieces, prepared or preserved otherwise than by vinegar or acetic acid22.0%
200290Tomatoes, prepared or preserved otherwise than by vinegar or acetic acid (excl. whole or in pieces)19.3%
200310Mushrooms of the genus "Agaricus", prepared or preserved otherwise than by vinegar or acetic acid25.0%
200390Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid (excl. mushrooms of the genus "Agaricus")25.0%
200410Potatoes, prepared or preserved otherwise than by vinegar or acetic acid, frozen13.0%
200490Vegetables and mixtures of vegetables, prepared or preserved otherwise than by vinegar or acetic acid, frozen (excl. preserved by sugar, and tomatoes, mushrooms, truffles and potatoes, unmixed)25.0%
200510Homogenised vegetables put up for retail sale as infant food or for dietetic purposes, in containers of <= 250 g25.0%
200520Potatoes, prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen)15.0%
200540Peas "Pisum Sativum", prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen)25.0%
200551Shelled beans "Vigna spp., Phaseolus spp.", prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen)25.0%
200559Unshelled beans "Vigna spp., Phaseolus spp.", prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen)25.0%
200560Asparagus, prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen)25.0%
200570Olives, prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen)10.0%
200580Sweetcorn "Zea Mays var. Saccharata", prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen)10.0%
200591Bamboo shoots, prepared or preserved otherwise than by vinegar or acetic acid (excl. frozen)25.0%
200599Vegetables and mixtures of vegetables, prepared or preserved otherwise than by vinegar, non-frozen (excl. preserved by sugar, homogenised vegetables of subheading 2005.10, and tomatoes, mushrooms, truffles, potatoes, peas "Pisum sativum", beans "Vigna, Phaseolus", asparagus, olives, sweetcorn "Zea Mays var. Saccharata" and bamboo shoots, unmixed)25.0%
2006Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised).30.0%
200600Vegetables, fruit, nuts, fruit-peel and other edible parts of plants, preserved by sugar "drained, glacé or crystallised"30.0%
200710Homogenised preparations of jams, jellies, marmalades, fruit or nut purées and nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter, put up for retail sale as infant food or for dietetic purposes, in containers of <= 250 g30.0%
200791Citrus fruit jams, jellies, marmalades, purées or pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter (excl. homogenised preparations of subheading 2007.10)30.0%
200799Jams, jellies, marmalades, purées or pastes of fruit, obtained by cooking, whether or not containing added sugar or other sweetening matter (excl. citrus fruit and homogenised preparations of subheading 2007.10)5.0%
200811Groundnuts, prepared or preserved (excl. preserved with sugar)30.0%
200819Nuts and other seeds, incl. mixtures, prepared or preserved (excl. prepared or preserved with vinegar, preserved with sugar but not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking, and groundnuts)12.6%
200820Pineapples, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit (excl. preserved with sugar but not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking)15.0%
200830Citrus fruit, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, n.e.s.20.0%
200840Pears, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, n.e.s.20.0%
200850Apricots, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit (excl. preserved with sugar but not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking)20.0%
200860Cherries, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit (excl. preserved with sugar but not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking)20.0%
200870Peaches, incl. nectarines, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit (excl. preserved with sugar but not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking)15.0%
200880Strawberries, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, n.e.s.15.0%
200891Palm hearts, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit (excl. prepared or preserved with vinegar)5.0%
200893Cranberries "Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea", prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, n.e.s.15.0%
200897Mixtures of fruits, nuts and other edible parts of plants, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit (excl. mixtures of nuts, groundnuts and other seeds and preparations of the Müsli type based on unroasted cereal flakes of subheading 1904.20.10, and prepared or preserved with vinegar, preserved with sugar but not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking)10.0%
200899Fruit and other edible parts of plants, prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit (excl. prepared or preserved with vinegar, preserved with sugar but not laid in syrup, jams, fruit jellies, marmalades, fruit purée and pastes, obtained by cooking, and nuts, groundnuts and other seeds, pineapples, citrus fruits, pears, apricots, cherries, peaches, strawberries, palm hearts and cranberries)16.9%
200911Frozen orange juice, unfermented, whether or not containing added sugar or other sweetening matter (excl. containing spirit)7.5%
200912Orange juice, unfermented, Brix value <= 20 at 20°C, whether or not containing added sugar or other sweetening matter (excl. containing spirit and frozen)30.0%
200919Orange juice, unfermented, whether or not containing added sugar or other sweetening matter (excl. containing spirit, frozen, and of a Brix value <= 20 at 20°C)30.0%
200921Grapefruit juice, unfermented, Brix value <= 20 at 20°C, whether or not containing added sugar or other sweetening matter (excl. containing spirit)15.0%
200929Grapefruit juice, unfermented, Brix value > 20 at 20°C, whether or not containing added sugar or other sweetening matter (excl. containing spirit)15.0%
200931Single citrus fruit juice, unfermented, Brix value <= 20 at 20°C, whether or not containing added sugar or other sweetening matter (excl. containing spirit, mixtures, orange juice and grapefruit juice)18.0%
200939Single citrus fruit juice, unfermented, Brix value > 20 at 20°C, whether or not containing added sugar or other sweetening matter (excl. containing spirit, mixtures, orange juice and grapefruit juice)18.0%
200941Pineapple juice, unfermented, Brix value <= 20 at 20°C, whether or not containing added sugar or other sweetening matter (excl. containing spirit)10.0%
200949Pineapple juice, unfermented, Brix value > 20 at 20°C, whether or not containing added sugar or other sweetening matter (excl. containing spirit)10.0%
200950Tomato juice, unfermented, whether or not containing added sugar or other sweetening matter (excl. containing spirit)30.0%
200961Grape juice, incl. grape must, unfermented, Brix value <= 30 at 20°C, whether or not containing added sugar or other sweetening matter (excl. containing spirit)20.0%
200969Grape juice, incl. grape must, unfermented, Brix value > 30 at 20°C, whether or not containing added sugar or other sweetening matter (excl. containing spirit)20.0%
200971Apple juice, unfermented, Brix value <= 20 at 20°C, whether or not containing added sugar or other sweetening matter (excl. containing spirit)20.0%
200979Apple juice, unfermented, Brix value > 20 at 20°C, whether or not containing added sugar or other sweetening matter (excl. containing spirit)20.0%
200981Cranberry "Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea" juice, unfermented, whether or not containing added sugar or other sweetening matter (excl. containing spirit)20.0%
200989Juice of fruit or vegetables, unfermented, whether or not containing added sugar or other sweetening matter (excl. containing spirit, mixtures, and juice of citrus fruit, pineapples, tomatoes, grapes, incl. grape must, apples and cranberries)20.0%
200990Mixtures of fruit juices, incl. grape must, and vegetable juices, unfermented, whether or not containing added sugar or other sweetening matter (excl. containing spirit)20.0%
210111Extracts, essences and concentrates, of coffee17.0%
210112Preparations with a basis of extracts, essences or concentrates of coffee or with a basis of coffee30.0%
210120Extracts, 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 maté32.0%
210130Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof32.0%
210210Active yeasts25.0%
210220Inactive yeasts; other dead single-cell micro-organisms (excl. packaged as medicaments)25.0%
210230Prepared baking powders25.0%
210310Soya sauce28.0%
210320Tomato ketchup and other tomato sauces15.0%
210330Mustard flour and meal, whether or not prepared, and mustard15.0%
210390Preparations for sauces and prepared sauces; mixed condiments and seasonings (excl. soya sauce, tomato ketchup and other tomato sauces, mustard, and mustard flour and meal)21.0%
210410Soups and broths and preparations therefor15.0%
210420Food preparations consisting of finely homogenised mixtures of two or more basic ingredients, such as meat, fish, vegetables or fruit, put up for retail sale as infant food or for dietetic purposes, in containers of <= 250 g32.0%
210500Ice cream and other edible ice, whether or not containing cocoa19.0%
210610Protein concentrates and textured protein substances10.0%
210690Food preparations, n.e.s.18.0%
220110Mineral waters and aerated waters, not containing added sugar, other sweetening matter or flavoured20.0%
220190Ordinary natural water, not containing added sugar, other sweetening matter or flavoured; ice and snow (excl. mineral waters and aerated waters, sea water, distilled water, conductivity water or water of similar purity)10.0%
2202Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09.27.5%
220210Waters, incl. mineral and aerated, with added sugar, sweetener or flavour, for direct consumption as a beverage20.0%
220290Non-alcoholic beverages (excl. water, fruit or vegetable juices and milk)35.0%
220300Beer made from malt0.0%
220410Sparkling wine of fresh grapes14.0%
220421Wine of fresh grapes, incl. fortified wines, and grape must whose fermentation has been arrested by the addition of alcohol, in containers of <= 2 l (excl. sparkling wine)14.0%
220429Wine of fresh grapes, incl. fortified wines, and grape must whose fermentation has been arrested by the addition of alcohol, in containers of > 2 l (excl. sparkling wine)20.0%
220430Grape must, of an actual alcoholic strength of > 0,5% vol (excl. grape must whose fermentation has been arrested by the addition of alcohol)30.0%
2205Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances.65.0%
220510Vermouth and other wine of fresh grapes, flavoured with plants or aromatic substances, in containers of <= 2 l65.0%
220590Vermouth and other wine of fresh grapes, flavoured with plants or aromatic substances, in containers of > 2 l65.0%
220600Cider, perry, mead and other fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, n.e.s. (excl. beer, wine or fresh grapes, grape must, vermouth and other wine of fresh grapes flavoured with plants or aromatic substances)40.0%
220710Undenatured ethyl alcohol, of actual alcoholic strength of >= 80%40.0%
220720Denatured ethyl alcohol and other spirits of any strength30.0%
220820Spirits obtained by distilling grape wine or grape marc10.0%
220830Whiskies10.0%
220840Rum and other spirits obtained by distilling fermented sugar-cane products10.0%
220850Gin and Geneva10.0%
220860Vodka10.0%
220870Liqueurs and cordials10.0%
220890Ethyl alcohol of an alcoholic strength of < 80% vol, not denatured; spirits and other spirituous beverages (excl. compound alcoholic preparations of a kind used for the manufacture of beverages, spirits obtained by distilling grape wine or grape marc, whiskies, rum and other spirits obtained by distilling fermented sugar-cane products, gin, geneva, vodka, liqueurs and cordials)10.0%
220900Vinegar, fermented vinegar and substitutes for vinegar obtained from acetic acid20.0%
230110Flours, meals and pellets, of meat or offal, unfit for human consumption; greaves3.5%
230120Flours, meals and pellets of fish or crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption3.5%
230210Bran, sharps and other residues of maize "corn", whether or not in the form of pellets, derived from sifting, milling or other working5.0%
230230Bran, sharps and other residues of wheat, whether or not in the form of pellets, derived from sifting, milling or other working3.0%
230240Bran, sharps and other residues of cereals, whether or not in the form of pellets, derived from sifting, milling or other working (excl. maize and wheat)5.0%
230250Bran, sharps and other residues of leguminous plants, whether or not in the form of pellets, derived from sifting, milling or other working5.0%
230310Residues of starch manufacture and similar residues5.0%
230320Beet-pulp, bagasse and other waste of sugar manufacture5.0%
230330Brewing or distilling dregs and waste5.0%
230400Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil5.0%
230500Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of groundnut oil5.0%
230610Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of cotton seeds5.0%
230620Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of linseed5.0%
230630Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of sunflower seeds5.0%
230641Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of low erucic acid rape or colza seeds "yielding a fixed oil which has an erucic acid content of < 2% and yielding a solid component of glucosinolates of < 30 micromoles/g"5.0%
230649Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of high erucic acid rape or colza seeds "yielding a fixed oil which has an erucic acid content of >= 2% and yielding a solid component of glucosinolates of >= 30 micromoles/g"5.0%
230650Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of coconut or copra5.0%
230660Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of palm nuts or kernels5.0%
230690Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils (excl. of cotton seeds, linseed, sunflower seeds, rape or colza seeds, coconut or copra, palm nuts or kernels, or from the extraction of soya-bean oil or groundnut oil)5.0%
230700Wine lees; argol5.0%
230800Acorns, horse-chestnuts, marc and other vegetable materials and vegetable waste, vegetable residues and by-products of a kind used in animal feeding, whether or not in the form of pellets, n.e.s.5.0%
230910Dog or cat food, put up for retail sale15.0%
230990Preparations of a kind used in animal feeding (excl. dog or cat food put up for retail sale)5.8%
240110Tobacco, unstemmed or unstripped10.0%
240120Tobacco, partly or wholly stemmed or stripped, otherwise unmanufactured10.0%
240130Tobacco refuse10.0%
240210Cigars, cheroots and cigarillos containing tobacco25.0%
240220Cigarettes, containing tobacco25.0%
240290Cigars, cheroots, cigarillos and cigarettes consisting wholly of tobacco substitutes25.0%
240311Water-pipe tobacco (excl. tobacco-free. See subheading note 1.)57.0%
240319Smoking tobacco, whether or not containing tobacco substitutes in any proportion (excl. water-pipe tobacco containing tobacco)57.0%
240391Tobacco, "homogenised" or "reconstituted" from finely-chopped tobacco leaves, tobacco refuse or tobacco dust57.0%
240399Chewing tobacco, snuff and other manufactured tobacco and manufactured tobacco substitutes, and tobacco powder, tobacco extracts and essences (excl. cigars, cheroots, cigarillos and cigarettes, smoking tobacco whether or not containing tobacco substitutes in any proportion, "homogenised" or "reconstituted" tobacco, nicotine extracted from the tobacco plant and insecticides manufactured from tobacco extracts and essences)57.0%

Source: World Trade Organization