CTHRepealedAct
Customs Tariff Act 1987
Part 16
Start here
Get a plain-English read of Part 16
Turn the raw legal text into a practical explanation grounded in Customs Tariff Act 1987.
Chapter 16
Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates
l.-This Chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3.
2.- 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 1902 or to the preparations of 2103 or 2104.
l.-For the purposes of 1602.10.00, “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 1602.
2.-The fish and crustaceans specified in the subheadings of 1604 or 1605 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.
| 1601.00.00 | SAUSAGES AND SIMILAR PRODUCTS, OF MEAT, MEAT OFFAL OR BLOOD; FOOD PREPARATIONS BASED ON THESE PRODUCTS | 10%DC:5% |
| ---------- | ------------------------------------------------------------------------------------------------------ | ---------------- |
| 1602 | OTHER PREPARED OR PRESERVED MEAT, MEAT OFFAL OR BLOOD: | |
| 1602.10.00 | - Homogenised preparations | 10%DC:5%CAN:5% |
| 1602.20.00 | - Of liver of any animal | 10%DC:5%CAN:5% |
| 1602.3 | -Of poultry of 0105: | |
| 1602.31.00 | - - Of turkeys | 2% |
| 1602.39.00 | - - Other | 2% |
| 1602.4 | - Of swine: | |
| 1602.41.00 | - - Hams and cuts thereof | 15%DC:10%CAN:10% |
| 1602.42.00 | - - Shoulders and cuts thereof | 15%DC:10%CAN:10% |
| 1602.49.00 | - - Other, including mixtures | 10%DC:5%CAN:5% |
| 1602.50.00 | - Of bovine animals | 10%DC:5%CAN:5% |
| 1602.90.00 | - Other, including preparations of blood of any animal | 10%DC:5%CAN:5% |
| 1603.00.00 | EXTRACTS AND JUICES OF MEAT, FISH OR CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES | 2% |
| 1604 | PREPARED OR PRESERVED FISH; CAVIAR AND CAVIAR SUBSTITUTES PREPARED FROM FISH EGGS: | |
| 1604.1 | - Fish, whole or in pieces, but not minced: | |
| 1604.11.00 | - - Salmon | 2% |
| 1604.12.00 | - - Herrings | 2% |
| 1604.13.00 | - - Sardines, sardinella and brisling or sprats | Free |
| 1604.14.00 | - - Tunas, skipjack and Atlantic bonito (Sarda spp.) | 15% DC:10% |
| 1604.15.00 | - - Mackerel | 2% |
| ---------- | ----------------------------------------------------------------------------- | ---- |
| 1604.16.00 | - - Anchovies | 2% |
| 1604.19.00 | - - Other | 2% |
| 1604.20.00 | - Other prepared or preserved fish | Free |
| 1604.30.00 | - Caviar and caviar substitutes | 2% |
| 1605 | CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES, PREPARED OR PRESERVED: | |
| 1605.10.00 | - Crab | Free |
| 1605.20.00 | - Shrimps and prawns | Free |
| 1605.30.00 | - Lobster | Free |
| 1605.40.00 | - Other crustaceans | Free |
| 1605.90.00 | - Other | Free |