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Section IV › Chapter 21

Chapter 21
Miscellaneous Edible Preparations

Miscellaneous Edible Preparations

Notes

1.

This Chapter does not cover the following:

(a)

mixed vegetables of heading 07.12;

(b)

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

(c)

flavoured tea (heading 09.02);

(d)

spices or other products of headings 09.04 to 09.10;

(e)

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

(f)

products of heading 24.04;

(g)

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

(h)

prepared enzymes of heading 35.07.

2.

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

3.

For the purposes of heading 21.04, the expression "homogenised composite food preparations" means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net mass content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.

Additional Note

1.

For the purposes of tariff subheading 2106.90.13, "preparations for making alcoholic beverages" means preparations put up for retail sale as beer or ginger beer powder, which, when mixed with water and left to ferment will produce an alcoholic beverage with an alcoholic strength by volume exceeding 0,5 per cent vol.

Rates as at
HeadingCDDescriptionUnitGeneralEUEFTASADCMERCOSURAfCFTA
21.01Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof:
2101.1Extracts essences and concentrates of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:
2101.11Extracts, essences and concentrates:
2101.11.100Mixtures of ground roasted coffee with vegetable fatskg20%freefreefree20%8%
2101.11.909Otherkg25%freefreefree25%10%
2101.12.107Mixtures of ground roasted coffee with vegetable fatskg20%freefreefree20%8%
2101.12Preparations with a basis of extracts, essences or concentrates or with a basis of coffee:
2101.12.905Otherkg25%freefreefree25%10%
2101.201Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or matékgfreefreefreefreefreefree
2101.30.103Roasted chicory and other roasted coffee substituteskg9,2c/kgfreefreefreefree3,68c/kg
2101.30Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof:
2101.30.901Otherkg25%freefreefree25%10%
21.02Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 30.02); prepared baking powders:
2102.100Active yeastskg15%freefreefree15%6%
2102.205Inactive yeasts; other single-cell micro-organisms, deadkg15%freefreefree15%6%
2102.305Prepared baking powderskg30%freefreefree30%12%
21.03Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:
2103.104Soya saucekg5%free3%free5%2%
2103.209Tomato ketchup and other tomato sauceskg5%free3%free5%2%
2103.30.1Mustard flour and meal:
2103.30.2Prepared mustard:
2103.30.224Otherkg5%free3%free5%2%
2103.30Mustard flour and meal and prepared mustard:
2103.30.119Imported from Switzerlandkg8c/kgfreefreefree8c/kg3,2c/kg
2103.30.127Otherkg8c/kgfree5c/kgfreefree3,2c/kg
2103.30.216Imported from Switzerlandkg5%freefreefree5%2%
2103.90.108Sauces and preparations therefor, of flour, meal or malt extractkg20%free5%free20%8%
2103.90Other:
2103.90.914Mayonnaise, put up in packaging for retail salekg5%free3%free5%2%
2103.90.957Other mayonnaisekg5%free3%free5%2%
2103.90.997Otherkg5%free3%free5%2%
2103.90.9Other:
21.04Soups and broths and preparations therefor; homogenised composite food preparations:
2104.10.105Preparations for soups and brothskg20%free10%free20%8%
2104.10.202Other, in powder, solid or other concentrated formkg25%free12,5%free25%10%
2104.10Soups and broths and preparations therefor:
2104.10.903Otherkg3c/kgfree3c/kgfreefree1,2c/kg
2104.202Homogenised composite food preparationskgfreefreefreefreefreefree
2105.00Ice cream and other edible ice, whether or not containing cocoa:
2105.00.201Ice cream containing cocoa or added sugarkg25%25%25%free25%10%
2105.00.104Ice cream not containing cocoa or added sugarkg10%10%10%free10%4%
2105.00.902Otherkg20%20%20%free20%8%
21.06Food preparations not elsewhere specified or included:
2106.10Protein concentrates and textured protein substances:
2106.10.102Soya protein concentrates, in powder form, with a protein content, on the basis of the dry substance, exceeding 65 per centkg10%freefreefree10%4%
2106.10.900Otherkg20%freefreefree20%8%
2106.90.508Mixtures of chemicals and foodstuffs of a kind used in the preparation of human foodstuffskg10%freefreefree7,5%4%
2106.90.354Sweetening substances (excluding sweetening substances with a basis of saccharine)kg5%freefreefreefree2%
2106.90.257Other, syrups (excluding syrups with a basis of fruit juice)kgfreefreefreefreefreefree
2106.90.222Syrups and other concentrates or preparations for making beverages, with a basis of fruit juice (excluding those of tariff subheading 2106.90.69)kg20%freefreefree20%8%
2106.90.206Syrups and other concentrates or preparations for making beverages, not having a basis of fruit juice (excluding those of tariff subheading 2106.90.69)kgfreefreefreefreefreefree
2106.90.176Disaccharide free infants' food, in powder formkgfreefreefreefreefreefree
2106.90.133Preparations for making alcoholic beverages as defined in Additional Note 1 to Chapter 21kg20%freefreefree20%8%
2106.90Other:
2106.90.699Drinking straws, containing flavouring preparationskgfreefreefreefreefreefree
2106.90.907Otherkg20%freefreefree20%8%
2106.90.672Compound alcoholic preparations of a kind used for the manufacture of beverages (excluding those based on odoriferous substances)kg154c/lifreefreefree115,5c/li61,6c/li

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