CUSTOMS TARIFF - SCHEDULE IV - 1
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1 CUSTOMS TARIFF - SCHEDULE IV - 1 Section IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES Note. 1. In this Section the term ''pellets'' means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight. Issued January 1, 2013
2 CUSTOMS TARIFF - SCHEDULE 16 - i Chapter 16 PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES Notes. 1. This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapters 2 or 3 or heading Food preparations fall in this Chapter provided that they contain more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading or to the preparations of heading or Subheading Notes. 1. For the purpose of subheading , the expression "homogenised preparations" means preparations of meat, meat offal or blood, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat or meat offal. This subheading takes precedence over all other subheadings of heading The fish, crustaceans, molluscs and other aquatic invertebrates specified in the subheadings of heading or under their common names only, are of the same species as those mentioned in Chapter 3 under the same name. Supplementary Note. 1. "Specially defined mixtures" of tariff items Nos , , and means chicken or turkey or a product containing chicken or turkey, wherein 13% or more of the total weight of the product is comprised of goods other than the following: chicken, turkey, bread or breading, batter, oil, glazing, other coatings and bastes, and any added water (including that used in marination, glazing, other coatings, bastes, breading and batter). For the purposes of this definition, the weight of all ingredients shall be taken from the product specification sheets for that product required under the Meat Inspection Act for product labelling purposes. Issued January 1, 2013
3 16-1 CUSTOMS TARIFF - SCHEDULE Preferential s Sausages and similar products, of meat, meat offal or blood; food preparations based on these products In cans or glass jars: Of poultry of heading KGM 12.5% AUT, NZT, CCCT, LDCT, UST, CT, CRT, NT, PT, COLT, JT: Free PAT: 10% Other KGM 12.5% AUT, NZT, CCCT, LDCT, UST, MT, CT, CRT, NT, PT, COLT, JT: Free PAT: 10% - - -Of fowls of the species Gallus domesticus, other than in cans or glass jars: Other than spent fowl, within access commitment KGM 0.95 /kg CCCT, LDCT, GPT, UST, CT, NT, PT, COLT, JT, Other than spent fowl, over access commitment KGM 238% Spent fowl KGM Free CCCT, LDCT, GPT, UST, MT, MUST, CT, CRT, NT, PT, COLT, JT, - - -Of turkeys, other than in cans or glass jars: Within access commitment KGM 0.95 /kg CCCT, LDCT, GPT, UST, CIAT, CT, CRT, NT, PT, COLT, JT, Over access commitment KGM 154.5% Other Free CCCT, LDCT, GPT, UST, MT, CIAT, CT, CRT, NT, PT, COLT, JT, Pork sausages... KGM Other sausages, fresh, chilled or frozen... KGM Other sausages, cured... KGM Other prepared or preserved meat, meat offal or blood Homogenized preparations Of fowls of the species Gallus domesticus and turkeys, of heading KGM 12.5% AUT, NZT, CCCT, LDCT, UST, CRT, PT, COLT, JT,
4 16-2 CUSTOMS TARIFF - SCHEDULE Other KGM 12.5% AUT, NZT, CCCT, LDCT, UST, MT, CRT, PT, COLT, JT, Of liver of any animal Pâtés de foie with truffles KGM 3% CCCT, LDCT, GPT, UST, MT, CT, CRT, NT, PT, COLT, JT, - - -Paste, of fowls of the species Gallus domesticus, not in cans or glass jars: Within access commitment KGM Free CCCT, LDCT, GPT, UST, CT, CRT, NT, PT, COLT, JT, Over access commitment KGM 238% - - -Paste, of turkeys, not in cans or glass jars: Within access commitment KGM Free CCCT, LDCT, GPT, UST, CT, CRT, NT, PT, COLT, JT, Over access commitment KGM 154.5% Other KGM Free CCCT, LDCT, GPT, UST, MT, CT, CRT, NT, PT, COLT, JT, Of turkeys -Of poultry of heading 01.05: - - -Prepared meals: Specially defined mixtures 11% CCCT, LDCT, UST, CT, CRT, JT: Free PT: 3% COLT: 6% PAT: 8.5% In cans or glass jars... KGM Other, within access commitment KGM 7.5% CCCT, LDCT, UST, CT, JT: Free GPT: 7.5% PT: 2% COLT: 4% PAT: 6% Other, over access commitment, bone in KGM 169.5% but not $3.76/kg Preferential s
5 CUSTOMS TARIFF - SCHEDULE 16-3 Preferential s Other, over access commitment, boneless KGM 169.5% but not $6.18/kg - - -Other: In cans or glass jars KGM 12.5% CCCT, LDCT, UST, CT, CRT, PT, COLT, JT: Free PAT: 10% Specially defined mixtures, other than in cans or glass jars KGM 2.5% CCCT, LDCT, UST, CT, CRT, PT, COLT, JT: Free GPT: 2% PAT: 2% Other, within access commitment KGM 5% but not 4.74 /kg or more than 9.48 /kg CCCT, LDCT, UST, CT, JT: Free PT: 1.4% but not 1.35 /kg or more than 2.7 /kg COLT: 2.5% but not less than 2.7 /kg or more than 5.41 /kg PAT: 4% but not 3.79 /kg or more than 7.58 /kg Other, over access commitment, bone in KGM 165% but not $3.67/kg Other, over access commitment, boneless KGM 165% but not $6.03/kg Of fowls of the species Gallus domesticus - - -Prepared meals: Of spent fowl; Specially defined mixtures Of spent fowl... KGM Specially defined mixtures... KGM 11% CCCT, LDCT, UST, CT, CRT, JT: Free PT: 3% COLT: 6% PAT: 8.5% Other, within access commitment KGM 7.5% CCCT, LDCT, UST, CT, JT: Free GPT: 7.5% PT: 2% COLT: 4% PAT: 6%
6 16-4 CUSTOMS TARIFF - SCHEDULE Other, over access commitment, bone in KGM 253% but not $5.91/kg Preferential s Other, over access commitment, boneless KGM 253% but not $10.54/kg - - -Other: In cans or glass jars KGM 9.5% NZT, CCCT, LDCT, UST, CT, CRT, NT, PT, COLT, JT: Free PAT: 7.5% Specially defined mixtures, other than in cans or glass jars; Spent fowl other than in cans or glass jars Specially defined mixtures, other than in cans or glass jars... KGM Spent fowl, other than in cans or glass jars... KGM Free CCCT, LDCT, UST, CT, CRT, NT, PT, COLT, JT, Other, within access commitment KGM 5% but not 4.74 /kg or more than 9.48 /kg CCCT, LDCT, UST, CT, NT, JT: Free PT: 1.4% but not 1.35 /kg or more than 2.7 /kg COLT: 2.5% but not less than 2.7 /kg or more than 5.41 /kg PAT: 4% but not 3.79 /kg or more than 7.58 /kg Other, over access commitment, bone in KGM 249% but not $5.81/kg Other, over access commitment, boneless KGM 249% but not $10.36/kg Other Prepared meals KGM 11% CCCT, LDCT, UST, CT, CRT, PT, COLT, JT, - - -Other: Of ducks, geese or guinea fowls, in cans or glass jars KGM 9.5% CCCT, LDCT, UST, CT, CRT, PT, COLT, JT, Other KGM Free CCCT, LDCT, UST, CT, CRT, PT, COLT, JT,
7 CUSTOMS TARIFF - SCHEDULE 16-5 Preferential s -Of swine: Hams and cuts thereof In cans or glass jars KGM 9.5% CCCT, LDCT, UST, MT, CT, CRT, SLT, PT, COLT, JT, Other KGM Free CCCT, LDCT, GPT, UST, MT, CT, CRT, SLT, PT, COLT, JT, Shoulders and cuts thereof In cans or glass jars KGM 9.5% CCCT, LDCT, UST, MT, CT, CRT, PT, COLT, JT, GPT: 5% Other KGM Free CCCT, LDCT, GPT, UST, MT, CT, CRT, PT, COLT, JT, Other, including mixtures In cans or glass jars; Prepared meals In cans or glass jars: Luncheon meat... KGM Other... KGM Prepared meals... KGM 12.5% CCCT, LDCT, UST, MT, CT, CRT, PT, COLT, JT, GPT: 5% Other KGM Free CCCT, LDCT, GPT, UST, MT, CT, CRT, PT, COLT, JT, Of bovine animals Prepared meals 11% CCCT, LDCT, UST, MT, CT, CRT, PT, COLT, JT, GPT: 5% Stews... KGM - - -Other: In cans or glass jars 9.5% AUT, NZT, CCCT, LDCT, UST, MT, CT, CRT, PT, COLT, JT, Luncheon meat... KGM Corned beef... KGM
8 16-6 CUSTOMS TARIFF - SCHEDULE Preferential s Other KGM Free AUT, NZT, CCCT, LDCT, GPT, UST, MT, CT, CRT, PT, COLT, JT, Other, including preparations of blood of any animal Prepared meals KGM 11% CCCT, LDCT, UST, MT, CT, CRT, NT, PT, COLT, JT, GPT: 5% - - -Other: In cans or glass jars KGM 12.5% NZT, CCCT, LDCT, UST, MT, CT, CRT, NT, PT, COLT, JT, GPT: 8% Other KGM Free AUT, NZT, CCCT, LDCT, GPT, UST, MT, CT, CRT, NT, PT, COLT, JT, Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates Of meat: Of whales KGM 6% AUT, NZT, CCCT, LDCT, UST, MT, CT, CRT, IT, NT, GPT: 5% Other 6% AUT, NZT, CCCT, LDCT, UST, MT, CT, CRT, PT, COLT, JT, GPT: 5% In cans or glass jars... KGM Of fish or crustaceans, molluscs or other aquatic invertebrates 3% CCCT, LDCT, UST, MT, GPT: 2% Of clams... KGM Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. -Fish, whole or in pieces, but not minced:
9 CUSTOMS TARIFF - SCHEDULE Salmon 2% CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, In oil, in cans or glass jars... KGM Other, in cans or glass jars: Chum... KGM Coho... KGM Pink... KGM Sockeye... KGM Other... KGM Herrings Pickled Free CCCT, LDCT, GPT, UST, NT, Fillets... KGM Other 5% CCCT, LDCT, UST, MT, In oil, in cans or glass jars... KGM Other: In cans or glass jars... KGM Other... KGM Sardines, sardinella and brisling or sprats In cans or glass jars Free CCCT, LDCT, GPT, UST, NT, Sardines or sardinella... KGM Brislings or sprats... KGM Other KGM 9% CCCT, LDCT, UST, MT, GPT: 7% Tunas, skipjack and bonito (Sarda spp.) Preferential s Atlantic bonito KGM 4.5% CCCT, LDCT, UST, MT,
10 16-8 CUSTOMS TARIFF - SCHEDULE Other 7% CCCT, LDCT, UST, MT, GPT: 3.5% In oil or in preparations containing oil: In flakes, in cans or glass jars... KGM Other... KGM Other: In flakes, in cans or glass jars... KGM Other... KGM Mackerel 8% CCCT, LDCT, UST, MT, In cans or glass jars... KGM Anchovies In cans or glass jars KGM Free CCCT, LDCT, GPT, UST, NT, Other KGM 9% CCCT, LDCT, UST, MT, GPT: 5% Eels KGM 7% CCCT, LDCT, UST, MT, GPT: 7% Other Preferential s Whitebait, in cans or glass jars KGM 7% NZT, CCCT, LDCT, UST, NT, GPT: 7% Other 7% CCCT, LDCT, UST, MT, GPT: 7% Fish sticks and similar products of any size or shape, fillets or other portions of fish, breaded or coated with batter... KGM Other: Pre-cooked, frozen... KGM Other... KGM
11 CUSTOMS TARIFF - SCHEDULE 16-9 Preferential s Other prepared or preserved fish Prepared meals KGM 11% CCCT, LDCT, UST, MT, Gefilte fish KGM 7% CCCT, LDCT, UST, MT, MUST, CIAT, CT, CRT, IT, NT, GPT: 7% Other 7% CCCT, LDCT, UST, MT, GPT: 7% Paste... KGM Imitation seafood: Fresh... KGM Frozen... KGM Other, pre-cooked, frozen... KGM -Caviar and caviar substitutes: Caviar KGM 3% CCCT, LDCT, GPT, UST, NT, Caviar substitutes KGM 3% CCCT, LDCT, GPT, UST, NT, Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved Crab 5% CCCT, LDCT, UST, MT, In cans or glass jars... KGM Other: Crab meat, cooked by steaming or boiling in water, but not further prepared or preserved... KGM Crab meat, cooked by steaming or boiling in water, frozen... KGM Other... KGM -Shrimps and prawns:
12 16-10 CUSTOMS TARIFF - SCHEDULE Not in airtight container Free CCCT, LDCT, GPT, UST, NT, Shrimp or prawn meat, cooked by steaming or boiling in water, but not further prepared or preserved... KGM Shrimp or prawn meat, cooked by steaming or boiling in water, frozen. KGM Other KGM Free CCCT, LDCT, GPT, UST, NT, Lobster Preferential s Shelled, cooked by steaming or boiling in water, whether or not frozen but not further prepared or preserved KGM Free CCCT, LDCT, GPT, UST, NT, Other 4% CCCT, LDCT, UST, MT, Products containing fish meat; Prepared meals... KGM Other crustaceans Crayfish, in cans or glass jars KGM 5% NZT, CCCT, LDCT, UST, NT, Other 5% CCCT, LDCT, UST, MT, Products containing fish meat; Prepared meals... KGM -Molluscs: Oysters 2% CCCT, LDCT, GPT, UST, NT, In cans or glass jars... KGM
13 CUSTOMS TARIFF - SCHEDULE Scallops, including queen scallops KGM 4% CCCT, LDCT, UST, MT, Mussels KGM 4% CCCT, LDCT, UST, MT, Cuttle fish and squid KGM Free CCCT, LDCT, GPT, UST, NT, Octopus KGM Free CCCT, LDCT, GPT, UST, NT, Clams, cockles and arkshells 6.5% CCCT, LDCT, UST, MT, GPT: 6% Atlantic... KGM Abalone KGM 4% CCCT, LDCT, UST, MT, Snails, other than sea snails 4% CCCT, LDCT, UST, MT, Snails of the genus Helix, in cans or glass jars... KGM Other Preferential s Toheroas, in can or glass jars KGM 4% NZT, CCCT, LDCT, UST, NT, Other 4% CCCT, LDCT, UST, MT,
14 16-12 CUSTOMS TARIFF - SCHEDULE Products containing fish meat; Prepared meals... KGM Other: Cooked, frozen... KGM In cans or glass jars... KGM Other... KGM -Other acquatic invertebrates: Preferential s Sea cucumbers KGM 4% CCCT, LDCT, UST, MT, Sea urchins KGM 4% CCCT, LDCT, UST, MT, Jellyfish KGM 4% CCCT, LDCT, UST, MT, Other 4% CCCT, LDCT, UST, MT, Products containing fish meat; Prepared meals... KGM Other: Cooked, frozen... KGM In cans or glass jars... KGM Other... KGM
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