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Customs Tariff Act 1987
Part 19
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Chapter 19
Preparations of cereals, flour, starch or milk; pastrycooks’ products
(a) Except in the case of stuffed products of 1902, food preparations containing more than 20% by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
(b) Biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (2309); or
(c) Medicaments or other products of Chapter 30.
2.-In this Chapter “flour” and “meal” mean cereal flour and meal of Chapter 11 and other flour, meal and powder of vegetable origin of any Chapter.
3.- 1904 does not cover preparations containing more than 8% by weight of cocoa powder or coated with chocolate or other food preparations containing cocoa of 1806 (1806).
4.-For the purposes of 1904, “otherwise prepared” means prepared or processed to an extent beyond that provided for in the headings of or Notes to Chapter 10 or 11.
| 1901 | MALT EXTRACT; FOOD PREPARATIONS OF FLOUR, MEAL, STARCH OR MALT EXTRACT, NOT CONTAINING COCOA POWDER OR CONTAINING COCOA POWDER IN A PROPORTION BY WEIGHT OF LESS THAN 50%, NOT ELSEWHERE SPECIFIED OR INCLUDED; FOOD PREPARATIONS OF GOODS OF 0401 TO 0404, NOT CONTAINING COCOA POWDER OR CONTAINING COCOA POWDER IN A PROPORTION BY WEIGHT OF LESS THAN 10%, NOT ELSEWHERE SPECIFIED OR INCLUDED: | |
| ---------- | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------- |
| 1901.10.00 | - Preparations for infant use, put up for retail sale | 10% DC:5% |
| 1901.20.00 | - Mixes and doughs for the preparation of bakers’ wares of 1905 | 10% DC:5% |
| 1901.90.00 | -Other | 10% DC:5% |
| 1902 | PASTA, WHETHER OR NOT COOKED OR STUFFED (WITH MEAT OR OTHER SUBSTANCES) OR OTHERWISE PREPARED, SUCH AS SPAGHETTI, MACARONI, NOODLES, LASAGNE, GNOCCHI, RAVIOLI, CANNELLONI; COUSCOUS, WHETHER OR NOT PREPARED: | |
| 1902.1 | - Uncooked pasta, not stuffed or otherwise prepared: | |
| 1902.11.00 | - - Containing eggs | 10% DC:5% |
| 1902.19.00 | - - Other | 10% DC:5% |
| ---------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | --------- |
| 1902.20.00 | -Stuffed pasta, whether or not cooked or otherwise prepared | 10% DC:5% |
| 1902.30.00 | - Other pasta | 10% DC:5% |
| 1902.40.00 | - Couscous | 10% DC:5% |
| 1903.00.00 | TAPIOCA AND SUBSTITUTES THEREFOR PREPARED FROM STARCH, IN THE FORM OF FLAKES, GRAINS, PEARLS, SIFTINGS OR IN SIMILAR FORMS | Free |
| 1904 | PREPARED FOODS OBTAINED BY THE SWELLING OR ROASTING OF CEREALS OR CEREAL PRODUCTS (FOR EXAMPLE, CORN FLAKES); CEREALS, OTHER THAN MAIZE (CORN), IN GRAIN FORM, PRE-COOKED OR OTHERWISE PREPARED: | |
| 1904.10.00 | - Prepared foods obtained by the swelling or roasting of cereals or cereal products | 10% DC:5% |
| 1904.90.00 | -Other | 5% |
| 1905 | BREAD, 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: | |
| 1905.10.00 | - Crispbread | 2% |
| 1905.20.00 | - Gingerbread and the like | 10% DC:5% |
| 1905.30.00 | - Sweet biscuits; waffles and wafers | 10% DC:5% |
| 1905.40.00 | - Rusks, toasted bread and similar toasted products | 10% DC:5% |
| 1905.90.00 | -Other | 10% DC:5% |