WCO HS Code Classification Rulings Chapters 16 to 24>Tax Consultant

WCO Ruling Subheading 1601.00: Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products

1. Pepperoni, put up together with Mozzarella cheese in a sealed bag of plastics having a net weight of 280 g, the pepperoni and the cheese being separated by a piece of wax paper. The bag contains a portion-controlled amount of topping for one extra-large pizza, which consists of 76 % Mozzarella cheese, sliced into small pieces and coated with spices, 22 % pepperoni, approximately 1 % spices, canola oil and approximately 1 % calcium silicate.

Sixty-five such bags are presented together in a single box, and are intended for use in the food service industry (pizzerias).

The Mozzarella cheese presented with the pepperoni is classified separately in subheading 0406.10.

Application of GIR 1.

See also Opinion 0406.10/1.

Adoption : 2015

 

WCO Ruling Subheading 1602.41: — Hams and cuts thereof

1. Tinned ham : ham (or other pig meat) injected with sodium nitrite or marinade (comprising water, salt, sugar, vitamin C, sodium tripolyphosphate, potassium nitrate and sodium nitrite), vacuum packed in hermetically sealed tins and cooked at a temperature of about 70 °C; it may contain a small quantity of added gelatin.

Adoption : 1983

WCO Ruling Subheading 1602.41: — Hams and cuts thereof

 

1. Tinned ham : ham (or other pig meat) injected with sodium nitrite or marinade (comprising water, salt, sugar, vitamin C, sodium tripolyphosphate, potassium nitrate and sodium nitrite), vacuum packed in hermetically sealed tins and cooked at a temperature of about 70 °C; it may contain a small quantity of added gelatin.

Adoption : 1983

WCO Ruling Subheading 1602.42: — Shoulders and cuts thereof

1. Tinned ham : ham (or other pig meat) injected with sodium nitrite or marinade (comprising water, salt, sugar, vitamin C, sodium tripolyphosphate, potassium nitrate and sodium nitrite), vacuum packed in hermetically sealed tins and cooked at a temperature of about 70 °C; it may contain a small quantity of added gelatin.

Adoption : 1983

 

 

WCO Ruling Subheading 1602.49: — Other, including mixtures

1. Tinned ham : ham (or other pig meat) injected with sodium nitrite or marinade (comprising water, salt, sugar, vitamin C, sodium tripolyphosphate, potassium nitrate and sodium nitrite), vacuum packed in hermetically sealed tins and cooked at a temperature of about 70 °C; it may contain a small quantity of added gelatin.

Adoption : 1983

 

WCO Ruling Subheading 1602.50: – Of bovine animals

1. Micro-ready sandwiches with potato chips (French fries), consisting of a hamburger (with bun), a cheeseburger (with bun) or a roast beef sandwich (with bun), each with more than 20 % by weight of meat, packaged for retail sale with potato chips (French fries).

Application of GIR 3 (b).

Adoption : 1994

 

2. Prepared chilli stew, consisting of 70 % beef, 7 % sweet pepper, 7 % onion, 5.3 % rape seed oil, 3.5 % sugar, 3.2 % spices (kitchen herbs), 2.1 % vegetable starch, 0.7 % dark chocolate, 0.5 % salt, 0.3 % cocoa and 0.4 % other ingredients. The product is frozen and put up in a plastic bag for retail sale.

Application of GIRs 1 (Note 2 to Chapter 16) and 6.

Adoption : 2017

WCO Ruling Subheading 1701.91: — Containing added flavouring or colouring matter

1. Sugar cubes containing a minimum of 99.7 % sucrose from cane sugar and a small amount of caramel (also obtained from cane sugar) added as a colouring matter.

Application of GIRs 1 and 6.

Adoption : 2004

1702.90

WCO Ruling Subheading 1702.90: – Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose

1. “High-test molasses” obtained by hydrolising and evaporating raw sugar cane juice and used mainly as a culture medium for micro-organisms in the manufacture of antibiotics and for the manufacture of ethyl alcohol.

Adoption : 1964

 

 

 

WCO Ruling Subheading 1704.90: – Other

1. Ginseng tablets, in the form of rectangular caramels (side length about 22 mm, thickness about 7 mm), containing standardized highly-concentrated ginseng extract (approximately 50 mg per tablet), sucrose (47 % by weight) vegetable oil, gelatin, emulsifying agent (gum arabic), citric acid, ascorbic acid, essential oil of orange and colouring agent.

See also Opinions 2106.90/7 and 2205.10/2.

Adoption : 1987

 

2. Sugar confectionery presented in a set consisting of two small packets of confectionery and a reusable plastic dispenser, put up for retail sale in a polyethylene bag.

Adoption : 1993

 

3. Throat pastilles or cough drops consisting essentially of sugars and flavouring agents, e.g., menthol, eucalyptol or peppermint oil, (without other active ingredients).

Adoption : 1993

 

4. Sugar confectionery (caramel) containing sugar, glucose, butter, vegetable fat, milk powder, salt, soya lecithin, malt extract and flavourings. Minute quantities of cocoa powder, stated to be present by the manufacturer, could not be confirmed by analysis.

Adoption : 1999

 

5. Sugar confectionery (candy) containing sugar, glucose, citric acid, pectin, apple pulp, concentrated cocoa flavouring and other flavourings. Minute quantities of cocoa powder, stated to be present by the manufacturer, could not be confirmed by analysis.

Adoption : 1999

 

6. Sugar confectionery (candy) containing sugar, glucose, lactic acid, menthol and peppermint oil. Minute quantities of cocoa powder, stated to be present by the manufacturer, could not be confirmed by analysis.

Adoption : 1999

 

7. Sugar confectionery (candy) containing sugar, glucose and flavourings. Minute quantities of cocoa powder, stated to be present by the manufacturer, could not be confirmed by analysis.

Adoption : 1999

 

8. Sugar confectionery (candy) containing sugar, glucose, lactic acid and flavourings. Minute quantities of cocoa powder, stated to be present by the manufacturer, could not be confirmed by analysis.

Adoption : 1999

 

9. Halva sesame snack with honey, a sugar confectionery in the form of a paste, put up for retail sale, obtained by mixing ground sesame seeds (52 %) with natural honey (48 %).

Application of GIRs 1 and 6.

Adoption : 2012

 

10. Cough and throat tablets consisting essentially of sugars (43.5 %), liquorice extract (13.5 %), other food stuffs, e.g., starch and cellulose (17.6 %), minerals, e.g., calcium carbonate and talc (10.4 %) and flavouring agents (e.g., menthol, peppermint oil, anise oil, eucalyptus oil, creosote and capsicum).

The product is put up in packings for retail sale.

Application of GIRs 1 and 6.

Adoption : 2017

 

11. Cough tablets consisting essentially of sugars (approximately 1.9 g / tablet), glycyrrhiza (liquorice) extract (35 mg / tablet), other food stuffs (e.g., starch and gelatine) and flavouring agents (e.g., menthol, peppermint oil, anise oil, eucalyptus oil, pine pumilio oil and capsicum).

The product is put up in packings for retail sale.

Application of GIRs 1 and 6.

Adoption : 2019

 

WCO Ruling Subheading 1806.31: — Filled

1. Sugar confectionery containing cocoa, mixed, in various proportions, with confectionery not containing cocoa, presented in boxes for sale as mixed.

Adoption : 1970

 

WCO Ruling Subheading 1806.32: — Not filled

1. Sugar confectionery containing cocoa, mixed, in various proportions, with confectionery not containing cocoa, presented in boxes for sale as mixed.

Adoption : 1970

 

2. Chocolate-based food preparation, presented in the form of milk chocolate tablets, embedded with ten biscuits visible on both sides of the tablet. The product contains by weight 63 % milk chocolate, 25 % cocoa biscuits and 12 % vanilla flavoured milk cream.

Application of GIRs 1 and 6.

Adoption : 2021

 

WCO Ruling Subheading 1806.90: – Other

1. Chocolate-coated product, dome-shaped, about 3.5 cm in diameter, consisting of a thin wafer (approximately 1 to 2 mm thick), with a filling containing small dried strawberry flakes, the whole being covered with milk chocolate.

Adoption : 1995

 

2. Chocolate-based composite product consisting of an egg-shaped shell, with an outer layer of chocolate and an inner layer based on sugar, milk products and vegetable fats, containing a plastic capsule which itself contains a toy (as a surprise) (e.g., a plastic helicopter, unassembled).

Application of GIR 3 (b).

Adoption : 1995

 

3. Chocolate confectionery (milk chocolate in a sugar shell), put up in two packets, each with a net weight of 45 g, presented in a plastic container, as composite goods for retail sale. The container has a lid with a reusable plastic dispenser attached to it. The dispenser – shaped as one of the confectionery brand’s characters – is filled with confectioneries which are dispensed when the character’s hand is pressed.

Application of GIRs 1, 3 (b) and 6.

See also Opinions 1806.90/4 and 9503.00/10

Adoption : 2017

 

4. Chocolate confectionery, containing peanuts (23 %) covered in milk chocolate (48 %) and coated in sugar, presented in a cardboard box with a net content of 140 g. The plastic lid is topped with a toy character of the confectionery brand attached to a spring. The toy can be removed from the spring.

Application of GIRs 1, 5 (b) and 6.

See also Opinions 1806.90/3 and 9503.00/10

Adoption : 2017

 

5. Product, which contains cocoa, known as “Cookies & Cream” is a flavoured protein powder. It has the following ingredients:

 

soy protein isolate 41 %

fructose powder 17 %

cookie crumbs 10 %

oat fibre 8 %

inulin 6 %

polydextrose powder 5 %

mineral 2.5 %

flavours, additives, vitamins and other ingredients 10.5 %

 

The cookie crumbs contain wheat flour, sugar, canola oil, cocoa 5-10 % (processed with alkali), salt, baking soda.

Application of GIRs 1 and 6.

Adoption : 2021

 

WCO Ruling Subheading 1901.10: – Preparations suitable for infants or young children, put up for retail sale

1. Follow-up formula in the form of a powder, consisting of demineralised whey powder, skimmed milk powder, mixture of vegetable oils, lactose, galacto-oligosaccaride syrup, whey protein concentrate, fish oil, vitamins, minerals and food additives, put up for retail sale, in a container with a net content of 700 g. The product is marketed to be consumed, after mixing with water, by infants 6 months and older, and young children.

Application of GIRs 1 and 6.

Adoption : 2010

 

2. Follow-up formula in the form of a powder, consisting of skimmed milk powder, maltodextrin, milk fat, galacto-oligosaccaride powder, sucrose, demineralised whey powder, corn oil, whey protein concentrate, fish oil, vitamins, minerals and food additives, put up for retail sale, in a container with a net content of 900 g. The product is marketed to be consumed, after mixing with water, by young children from 1 to 3 years old, but is also suitable for infants 6 months and older.

Application of GIRs 1 and 6.

Adoption : 2010

WCO Ruling Subheading 1901.20: – Mixes and doughs for the preparation of bakers’ wares of heading 19.05

1. Uncooked pizza consisting of a pizza base (dough) and a topping. The pizza, having a net weight of 580 g, is put up in a retail packing. The ingredients are wheat flour, water, cheese, margarine cheese, white mushrooms, beef (4.7 % by weight), onions, tomato purée, vegetable (olive) oil, yeast, salt, sugar, leavening agent, malt extract, partly hydrogenated vegetable oil, modified starch, garlic and spices. Before consumption the pizza has to be cooked for 15 to 20 minutes (pre-heated oven) or 20 to 25 minutes (cold oven).

Application of GIRs 1 and 6.

Adoption : 2001

WCO Ruling Subheading 1901.90: – Other

1. Preparation consisting of potato starch (88. 5 %), maltodextrin (8.5 %), monosodium glutamate (2 %) and salt (1 %), used in the manufacture of food products.

Adoption : 1999

 

2. Whipped cream put up in an aerosol can, exhibiting the smell and taste of vanilla, containing cream made from cows’ milk, invert sugar syrup, condensed milk, concentrated milk, glucose, natural flavour (vanilla) and stabilising agent (E 407).

Application of GIRs 1 and 6.

Adoption : 2004

 

3. Preparation intended to be consumed as cheese substitute, consisting of skimmed milk (81.8 %), vegetable oils (15.65 %), and small quantities of salt, milk (whey) protein, rennet, acidifying culture, colouring matter and vitamin D, obtained by mixing skimmed milk with vegetable oils and subsequent treatment by a bacterial culture and enzyme, coagulation, separation of casein, heating, pressing, forming, cutting, salting, and subsequent ripening for 7 to 10 weeks. This preparation is sometimes referred to as “cheese analogue”.

Application of GIRs 1 and 6.

Adoption : 2013

WCO Ruling Subheading 1902.20: – Stuffed pasta, whether or not cooked or otherwise prepared

1. Preparation consisting of pasta stuffed with shrimps (wontons) and soup concentrate. The preparation is frozen and put up in a plastic bowl for retail sale. Before consumption, after adding water, it has to be re-heated in a microwave oven.

Application of GIRs 1 and 6.

Adoption : 2012

 

2. Set consisting of pasta stuffed with shrimps (wontons) and a sachet of soup in powder form. The set is frozen and put up in a paper container for retail sale. Before consumption, after mixing the soup powder with water, the wontons have to be cooked in the soup before serving.

Application of GIRs 1, 2 (b), 3 (b) and 6.

Adoption : 2012

WCO Ruling Subheading 1902.30: – Other pasta

1. Preparation containing, by weight, on the basis of the content of visible pieces, 22.9 % meatballs, 20.5 % pasta and 1.28 % vegetables. The meatballs themselves contain 63.8 % meat, bringing the total meat content in the preparation to 14.6 %. The preparation is put up in a glass container with a net content of 190 g for retail sale and is designed to be consumed by young children (one year and older) after having been warmed before serving.

Application of GIRs 1 and 6.

Adoption : 2014

WCO Ruling Subheading 904.10: – Prepared foods obtained by the swelling or roasting of cereals or cereal products

1. Crisp snack product in the form of extruded curls, consisting mainly of maize (corn) groats with added sunflower oil and cheese powder. The cheese powder also contains buttermilk powder, colouring matter (paprika extract) and salt.

The maize (corn) groats, initially having a moisture content of 12 to 13 %, are further moistened by adding 2 to 6 % water to achieve the optimal friction in the extruder under the required pressure and high temperature. After extrusion, the maize (corn) curls are dried and then the cheese powder and sunflower oil are added to the product in a flavouring drum.

Application of GIRs 1 and 6.

Adoption : 2015

1904.20

WCO Ruling Subheading 1904.20: – Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals

• Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals

1. “Müsli” type breakfast cereals, containing unroasted cereal flakes (about 70 %), dried fruit, nuts, sugar, honey, etc., put up for retail sale.

Adoption : 1991 + 1994

 

 

 

WCO Ruling Subheading 1904.30: – Bulgur wheat

1. Pre-cooked bulgur wheat in the form of worked grains – obtained by cooking hard I wheat grains which are then dried to a moisture content of about 14 %, are husked or peeled and then broken, kibbled or milled and finally sieved into large and small size bulgur wheat.

Adoption : 1994

WCO Ruling Subheading 1904.90: – Other

1. Nasi Nua (Indonesian deep-frozen rice dish) consisting of pre-cooked rice (40 %), beef strips (10 %), several kinds of vegetables and spices.

Adoption : 1989

 

2. Chow Ju Fan (Chinese deep-frozen rice dish) consisting of pre-cooked rice (37 %), minced pork (10 %), several kinds of vegetables, fruit and spices.

Adoption : 1989

 

3. Risotto (Italian deep-frozen rice dish) consisting of pre-cooked rice (50 %), diced smoked ham (10 %), several kinds of vegetables and spices.

Adoption : 1989

 

4. Biryani (Indian deep-frozen rice dish) consisting of pre-cooked rice (40 %), chicken meat (10 %), several kinds of vegetables, fruit and spices.

Adoption : 1989

 

5. Prepared food, frozen and put up as a set in two cardboard boxes (Box 1 and Box 2). Jasmine rice is filled directly into Box 1 without any further packing. Box 2 sits on top of the portion of rice inside Box 1. Box 2 contains slices of chicken meat (approx. 39.1 %), vegetables (approx. 7.9 %) and a red curry sauce (approx. 53 %). Before consumption, the meal must be reheated – still in the cardboard boxes – in a microwave oven.

The total net weight of the meal is 350 grams, with the contents of Box 1 accounting for 49.1 % of this total, and the contents of Box 2 – 50.9 %. After mixing, the meal contains 49.1 % jasmine rice, 27 % Thai red curry (coconut milk, water and red curry paste), 19.9 % chicken meat and 4 % vegetables (carrots, French beans and red capsicum).

Application of GIRs 1, 3 (b) and 6.

Adoption : 2018

 

 

WCO Ruling Subheading 1905.32: — Waffles and wafers

1. Chocolate-coated wafer product in the form of a rectangular bar 9 cm long, 1.8 cm wide and 0.8 cm thick, consisting of a baked wafer (approximately 5 to 6 mm thick) covered with milk chocolate.

Application of RGI 3 (b).

Adoption : 1995

WCO Ruling Subheading 1905.90: – Other

1. Fresh cheese cake (frozen) consisting of a cake mixture (90 % by weight) mainly composed of cream, cream cheese, milk and sugar, placed on a baked cake base (10 % by weight) made from butter, flour, sugar and eggs.

Adoption : 1996

 

2. Crisp bacon-flavoured snacks in the form of light-brown, rectangular, slightly wrinkled flakes with three dark stripes to give the appearance of bacon, put up for retail sale, composed of wheat flour (about 55 %), potato powder (about 28 %), potato starch (about 10 %), manioc starch (about 6 %), salt, carotene and flavouring, fried in oil and ready for consumption.

Adoption : 1999

 

3. Crisp savoury food products, made from a dough based on potato powder, in the shape of bears and put up for retail sale, composed of potato powder (about 31 %), vegetable oil, starch, modified starch, salt, sugar, emulsifier (lecithin), yeast extract and spices, fried in oil and ready for consumption.

Adoption : 1999

 

WCO Ruling Subheading 2005.80: – Sweet corn (Zea mays var. saccharata)

1. Sweet corn flour, in the form of a fine yellow powder, obtained by dehydration of sweet corn grain (to a water content of less than 10 %), and subsequent milling and heat treatment (at a temperature of 70 °C for 4 to 5 hours). The product has an ash content of 2.69 % and a starch content of 16.28 %. It is intended to be used for the preparation of ice-cream.

Application of GIRs 1 and 6.

Adoption : 2014

 

2. Baby corn cobs originating from sweet corn (Zea mays var. saccharata) prepared or preserved with salt water and ascorbic acid – with a length of 5 to 12 cm and a diameter of 10 mm or more, but not more than 20 mm (according to the characteristics for baby corn indicated in the Codex Alimentarius Standard 188 -1993).

 

Baby corn cobs are harvested at an early stage as immature corn cobs (before fertilisation), they contain only immature/undeveloped maize grain.

 

Application of GIRs 1 and 6.

See also opinions 0710.40/1, 0710.80/1, and 2005.99/2

Adoption : 2021

 

WCO Ruling Subheading  2005.99: — Other

1. Pieces of red and green pepper fruits filled with cheese (feta cheese and fresh cheese), submerged in a liquid consisting of sunflower oil, garlic and spices. The product has the following composition, by weight: sunflower oil 40 %, cheese 35 % (17.5 % feta cheese and 17.5 % fresh cheese), pepper fruits (capsicum frutescens) 24 %, garlic and spices. the product is packaged in transparent containers of plastics with a net weight of 200 g.

Application of GIRs 1 and 6.

Adoption : 2017

 

2. Baby corn cobs originating from cereal maize other than sweetcorn) prepared or preserved with salt water and ascorbic acid – with a length of 5 to 12 cm and a diameter of 10 mm or more, but not more than 20 mm (according to the characteristics for baby corn indicated in the Codex Alimentarius Standard 188 -1993).

 

Baby corn cobs are harvested at an early stage as immature corn cobs (before fertilisation), they contain only immature/undeveloped maize grain.

 

Application of GIRs 1 and 6.

See also opinions 0710.40/1, 0710.80/1 and 2005.80/2

Adoption : 2021

WCO Ruling Subheading  2007.99: — Other

1. Peach purée obtained from fresh peaches which have been crushed and then passed through a sieve with an aperture of0.4 to 0.8 mm. The product thus obtained is then heat treated by steam under reduced pressure (vacuum) at a temperature of 50 to 60 °C for 50 to 60 minutes, to reduce the water content in the product and increase its viscosity. The product is presented in 160 kg or 235 kg drums.

Application of GIRs 1 (Note 5 to Chapter 20) and 6.

Adoption : 2015

 

2. Fruit spread obtained by a vacuum concentration cooking at 70 °C for 45 minutes, then a pasteurisation at 97 °C, composed of mango, pineapple, liquid fruit sugars, concentrated lemon juice and fruit pectin, packaged for retail sale in glass jars.

Application of GIRs 1 (Note 5 to Chapter 20) and 6.

Adoption : 2022

WCO Ruling Subheading  2008.20: – Pineapples

1. Dried pineapples in the form of cubes, slices or irregular pieces, obtained, after blanching, by osmotic dehydration in a sugar syrup, followed by air dehydration.

Adoption : 1999

WCO Ruling Subheading  2008.50: – Apricots

1. “Improved” dried apricots obtained from fresh fruits, cut in halves, blanched by steam, immersed in a sugar syrup containing sulphur dioxide, dried on trays and then to a predetermined moisture content in a dehydrator (to about 20 %); sugar content about 71 % (i.e., 90 % of the dry matter).

Adoption : 1966

WCO Ruling Subheading  2008.60: – Cherries

1. Fruit in alcohol, consisting of four morello cherries in a liquid composed of armagnac, sugar syrup and natural fruit extracts, put up in a 4-cl drinking glass covered by a plastic lid.

Adoption : 1995

 

WCO Ruling Subheading  2008.99: — Other

1. Fruit in alcohol, consisting of one prune in a liquid composed of armagnac, sugar syrup and natural fruit extracts, put up in a 4-cl drinking glass covered by a plastic lid.

Adoption : 1995

 

2. Dried papayas in the form of cubes, slices or irregular pieces, obtained, after blanching, by osmotic dehydration in a sugar syrup, followed by air dehydration.

Adoption : 1999

 

3. Roasted seaweed – It is produced from dried seaweed (100 %) which is inspected using a metal detector and an impurities detector, before being roasted and then packed.

Application of GIRs 1 and 6.

Adoption : 2018

 

4. Seasoned laver – laver (90 %), corn oil (6 %), sesame oil (3 %) and salt (1 %). The laver is roasted at a temperature of 180 °C – 200 °C for 5 seconds and seasoned by adding salt, sesame oil and corn oil (during this stage of the process, green tea powder, kimchi powder or olive oil may be added to enhance the flavour). Finally, the laver is reroasted for 5 seconds at a temperature of 330 °C.

Application of GIRs 1 and 6.

Adoption : 2018

 

WCO Ruling Subheading  2009.89: — Other

1. Coconut water (coconut juice) obtained from green coconuts (99.95 %) with added sugar (0.05 %). Sugar is added to control taste between different batches of coconuts. The product is put up for retail sale in glass bottles of 290 ml.

Application of GIRs 1 and 6.

Adoption : 2016

WCO Ruling Subheading  2009.90: – Mixtures of juices

1. Mixture of unfermented juices containing spices (ginger), consisting of juice of cucumber (30 %), juice of celery (20 %), juice of apple (20 %), juice of spinach (20 %), juice of parsley (4 %), juice of lemon (4 %) and ginger (2 %). The product is ready-to-drink and is put up in bottles for retail sale.

Application of GIRs 1 and 6.

Adoption : 2014

WCO Ruling Subheading  2101.11: — Extracts, essences and concentrates

1. Soluble coffee (also known as “instant coffee”) (200 g) in a glass jar, put up for retail sale in a paperboard box together with a ceramic cup and a ceramic saucer. The cup and saucer are classified separately in heading 69.12.

Application of GIRs 1 and 6.

See also Opinion 6912.00/1

Adoption : 1997

WCO Ruling Subheading  2101.12: — Preparations with a basis of extracts, essences or concentrates or with a basis of coffee

1. Preparation based on coffee extract, consisting of 98.5 % soluble coffee (obtained by infusion of coffee followed by dehydration) and 1.5 % stevioside (a non-calorific sweetener).

Adoption : 1997

 

 

 

WCO Ruling Subheading  2101.20: – Extracts, 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 maté

 

1. Herbal tea concentrate consisting of maltodextrin, green tea extract, black tea extract, fructose powder, flavour (natural lemon peel), contains both added caffeine (roughly 52 mg (61 %)) and naturally occurring caffeine powder from the tea extracts (roughly 33 mg (39 %)), cardamom seed extract, hibiscus flower powder and Malva sylvestris extract. The amount (or source) of caffeine would not affect the classification because the product itself is based on tea extracts.

Application of GIRs 1 and 6.

Adoption : 2022

 

WCO Ruling Subheading 2101.30: – Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof

1. Coffee additive, consisting of a coarse brown powder with a bitter flavour, containing, by weight, 93 % caramel and 6 % mineral salts.

Adoption : 1960

 

WCO Ruling Subheading 2102.20: – Inactive yeasts; other single-cell micro-organisms, dead

1. Tablets for human consumption consisting of dried dead unicellular micro-organisms (Spirulina platensis), as well as silicon dioxide, starch and magnesium stearate, which are used as carriers.

Application of GIRs 1 and 6.

Adoption : 2005

 

WCO Ruling Subheading 2103.90: – Other

1. “Trasi” or “Blachan”, used exclusively for seasoning certain oriental dishes, obtained from fish and crustaceans (singly or intermixed), put up as a paste which, because of the degree of decomposition which occurs during manufacture, has lost the character of products of headings 16.04 and 16.05.

Adoption : 1960

 

2. Composite flavourings, being mixtures, standardized to a constant flavouring power, of :

 

(i) a total extract of a spice of Ch. 9 or of another aromatic vegetable substance (e.g., of heading 07.12 or Ch. 12), and

 

(ii) a base appropriate to the end use (salt, glucose, cereal flour, powdered rusk, etc.) used, like spices or condiments, to enhance the taste of food preparations.

 

Adoption : 1968

 

3. Mint sauce, in the form of a dark green thick suspension containing a substantial amount of finely chopped mint leaves, composed of reconstituted mint, vinegar, sugar, salt, stabiliser (xanthan gum), copper chlorophyllin, riboflavin (colouring) and water. It is put up in glass containers and is recommended to be served with lamb or vegetables, as presented or after dilution with the addition of vinegar and sugar.

Adoption : 1999

 

4. Oriental sweet and sour sauce, in the form of a reddish suspension containing visible pieces (1 to 2 cm in length and 0.5 to 1 cm in width) of vegetables (about 26 % : red peppers, onion, carrots and green peppers) and fruit (about 7 % : pineapple), sugar, vinegar, tomato purée, modified starch, white wine, salt, herbs and spices (including garlic and ginger), stabiliser (xanthan gum), soy sauce and water. It is put up in glass containers (e.g., 525 g) and is recommended to be added to strips of cooked chicken and heated together with the chicken.

Application of GIR 1.

Adoption : 2000

 

5. A composite good consisting of a selection of spices, seeds, herbs, fruit, salt and seasonings, put up in hourglass-shaped glass bottles, each containing two different products. The bottles are presented in a specially designed frame of metal. Each of the products making up the contents of a glass bottle is layered so that the bottom product cannot be accessed without first removing the top product and does not combine with the other product, either due to the hourglass shape of the bottles, which prevents the products from mixing, or because of the size of the particles of some products, such as whole bay leaves or cinnamon bundles. The products presented in each separate bottle are respectively composed of the following :

 

• rosemary and a seasoning composed of dry herb resembling parsley, sesame seeds and crushed chilli pepper;

 

• black pepper corns and crushed chilli pepper;

 

• sliced dried apples and bundles of cinnamon;

 

• whole bay leaves and a seasoning composed of sesame seeds, mustard seeds and crushed chilli pepper;

 

• sea salt (in large grains) and a seasoning composed of ground black pepper and salt (in regular crystals);

 

• dry broken onion and cumin seeds;

 

• whole chilli pepper and coriander seeds;

 

• anise seeds and a seasoning composed of ground paprika with salt.

 

Application of GIRs 1, 2 (b), 3 (b) and 6.

Adoption : 2007

 

6. Preparation (“Crab Flavour”) used in the manufacture of a seasoning in the form of a free-flowing yellow-orange powder, consisting of various odoriferous, seasoning and flavouring substances (natural aromatics, aromatics identical to natural, technological aromatics, aromatic preparations, spices, herbs, salt, etc.), carriers, food additives, dyes and fats. The preparation is subsequently further processed into a finished seasoning which is then utilised in the manufacture of snacks (crisps, crackers). The product is presented in polyethylene containers of 25 kg.

Application of GIRs 1 and 6.

Adoption : 2018

 

WCO Ruling Subheading 2106.10: – Protein concentrates and textured protein substances

1. Defatted soya-bean flour protein concentrate, with a protein content, on a dry matter basis, of approximately 69 to 71 %, obtained from defatted soya-bean flakes by the removal of fermentable sugars, the elimination of antigens, heat treatment, grinding and sifting. The concentrate is not textured and can be used either for human consumption or in animal feeds.

See also Opinion 2304.00/1.

Adoption : 1991

 

2. Preparation in the form of a powder, consisting of soya protein isolate (75.05 %), whey protein 80 % concentrate (24.5 %), vanilla aroma (0.25 %) and silicon dioxide (0.20 %), put up for retail sale, in a container with a net content of 240 g. The total protein content of the product, by weight of the dry matter, is 85.9 % (±1.0 %). The product is intended to be consumed with other foodstuffs or beverages (5 grams, 1 to 4 times daily). The product exhibits the smell and taste of vanilla.

Application of GIRs 1 and 6.

Adoption : 2009

WCO Ruling Subheading 2106.10: – Protein concentrates and textured protein substances

1. Defatted soya-bean flour protein concentrate, with a protein content, on a dry matter basis, of approximately 69 to 71 %, obtained from defatted soya-bean flakes by the removal of fermentable sugars, the elimination of antigens, heat treatment, grinding and sifting. The concentrate is not textured and can be used either for human consumption or in animal feeds.

See also Opinion 2304.00/1.

Adoption : 1991

 

2. Preparation in the form of a powder, consisting of soya protein isolate (75.05 %), whey protein 80 % concentrate (24.5 %), vanilla aroma (0.25 %) and silicon dioxide (0.20 %), put up for retail sale, in a container with a net content of 240 g. The total protein content of the product, by weight of the dry matter, is 85.9 % (±1.0 %). The product is intended to be consumed with other foodstuffs or beverages (5 grams, 1 to 4 times daily). The product exhibits the smell and taste of vanilla.

Application of GIRs 1 and 6.

Adoption : 2009

 

 

 

1. Slimming (or anti-corpulence) food preparation, containing carbohydrates, guar flour, vitamins, citric acid and colouring matter.

Adoption : 1961

 

2. Additive for cereal flours, containing vitamin B1, nicotinic acid, iron (ferrum reductum) and wheat flour; the product is for addition, in very small proportions (about 0.24 parts per 1,000), to cereal flours in order to improve their vitaminic properties.

Adoption : 1964

 

3. Bakery additives composed of sucrose, mono- and diglycerides and sometimes skimmed milk powder, intended to be added in various proportions (up to 15 to 20 % of the finished product) to flour or dough used in the manufacture of bakers’ and pastrycooks’ wares.

Adoption : 1967

 

4. Preparations intended to be consumed as beverages, after mixing with milk, in fine powder form, consisting essentially of sugars, fruit powder, milk powder, calcium phosphate and vitamins.

Adoption : 1975

 

5. Instant foodstuff consisting of soya protein concentrate (51 %), a caseinate (47.5 %), soya lecithin (1 %) and vanilla oleoresin (0.5 %).

Adoption : 1986

 

6. Food additive containing calcium carbonate (about 50 %) and casein (about 43 %).

Adoption : 1986

 

7. Ginseng capsules (each capsule weighing about 650 mg), containing 100 mg of standardized highly-concentrated ginseng extract, vegetable oil, antioxidant (lecithin), emulsifying agent (glycerol), beeswax, colouring agent (iron oxides) and tincture of vanilla.

See also Opinions 1704.90/1 and 2205.10/2.

Adoption : 1987 + 1994

 

8. Combined emulsifying and stabilising agent in the form of a fine powder, consisting of gelatin, a mixture of mono-, di- and tri-, fatty acid esters of glycerol, glucose, sodium citrate and carrageenan, intended to be added in small proportions (approximately 2 %) in the manufacture of mousse and other dairy desserts to improve aeration and stability.

Adoption : 1987 + 1994

 

9. Stabiliser in the form of a fine powder, consisting of locust bean gum, carrageenan, pectin, gelatin, glucose and soya bean protein, intended to be added in small proportions (approximately 0.5 %) in the manufacture of fruit ice (sorbet and sherbet) to provide stable overrun.

Adoption : 1987

 

10. Emulsifier (starch complexing agent) in the form of a fine powder, consisting mainly of a mixture of mono-, di- and tri-, fatty acid esters of glycerol, malto-dextrin and sodium caseinates, intended to be added in small proportions (approximately 0.5 %) to starch based foods.

Adoption : 1987 + 1994

 

11. A preparation known as “low-fat butter” consisting of 38.5 % milkfat, 52.4 % water, 5 % sodium caseinate and small quantities of salt, emulsifiers and a thickening or gelling agent, used as a dairy spread.

Adoption : 1992

 

12. Preparation consisting of 51 % refined and hydrogenated coconut oil and 49 % skimmed milk powder, used for the manufacture of various food preparations (e.g., ice cream, biscuits and confectionery).

Adoption : 1995

 

13. Preparation consisting of 70 % butterfat, 15 % refined and hydrogenated coconut oil and 15 % fine sugar, used in the biscuit, chocolate and confectionery industries.

Adoption : 1995

 

14. Preparation consisting of 49 % butteroil, 44 % skimmed milk powder and 7 % coconut oil, used in the ice cream industry.

Adoption : 1995

 

15. Cheese fondue, a food preparation made from cheese mixed with white wine, water, starch, kirsch brandy and an emulsifying agent.

Adoption : 1996

 

16. Preparations in the form of granules, consisting of around 94 % by weight of sugar (saccharose and dextrose) and flavouring of plant extracts. They also contain ascorbic acid or citric acid or both. They are intended to be consumed as beverages (“teas”) after mixing with water.

Adoption : 1996

 

17. Mixture of sodium chloride and potassium chloride with a small amount of magnesium carbonate (anti-caking agent), put up for retail sale, in salt cellars with a net content of 350 g or in 1-gram sachets. This product is used, generally by individuals on low-salt diets, as a replacement for table salt.

Adoption : 1996

 

18. Herbal “tea”consisting of a mixture of parts of plants, spices, algae and potassium sodium tartrate, with laxative, diuretic and carminative properties, used for making herbal infusions.

Adoption : 1998

 

19. Aloe vera tablets, put up for retail sale in a container of plastics (e.g., 60 tablets), consisting of 3 % aloe vera powder (containing 0.11 % aloin) and excipients : calcium hydrogen phosphate, purified talc, magnesium stearate, hypromellose and propylene glycol. Used as a nutritional supplement, it is claimed in the product packaging or literature to help build resistance to the common cold and to give relief from stomach disorders such as constipation and indigestion.

Adoption : 1998

 

20. Dry solid food preparationconsisting of 69 % sugar, 29 % milk powder and 2 % dextrin, used in the manufacture of food and beverage preparations.

Adoption : 1999

 

21. Vitamin C preparation (500 mg per tablet) put up for retail sale in a container holding 130 tablets, containing ascorbic acid, corn starch, cross-linked carboxymethyl cellulose sodium, cellulose, rose hips, stearic acid, lemon bioflavonoid complex, magnesium stearate and acerola. According to the label, the product is not intended to diagnose, treat, cure or prevent any disease.

Application of GIRs 1 and 6.

Adoption : 2002

 

22. Non-dairy creamer, milk substitute for use in hot beverages, in the form of a powder consisting of 55 % glucose syrup, 22 % emulsified solid vegetable fat, 18 % skimmed milk powder, 3 % water and 2 % stabiliser (E340).

Application of GIRs 1 and 6.

Adoption : 2002

 

23. Cough-syrup in the form of an aqueous solution of an alcoholic strength by volume of 1.8 % vol, put up in a container of 100 ml (130 g). The product consists of honey, plant tinctures, glucose syrup, invert sugar syrup, cherry aroma, rose oil, sodium benzoate and purified water. According to the label, the product is recommended to be used against respiratory catarrhal diseases and difficulty of bronchial mucus secretion. The content of active medicinal ingredients is, however, not sufficient to provide a recognisable and clinically proven therapeutic or prophylactic effect.

Application of GIRs 1 (Note 1 (a) to Chapter 30) and 6.

Adoption : 2005

 

24. A preparation known as “coconut milk” consisting of coconut flesh extract (57 %) and water (43 %), used for culinary purposes. The product is put up for retail sale in cans.

Application of GIRs 1 and 6.

Adoption : 2009

 

25. Bakery additive presented in the form of a free-flowing white powder consisting of sorbic acid covered by a very thin layer of hydrogenated vegetable oil and mono-glycerides, manufactured by a process referred to as “microencapsulation”; a controlled release mechanism ensures that the sorbic acid is not released from its encapsulate until after the yeast has finished working, e.g., bread is baked past 60 °C.

It is specifically intended to be used as a preservative by being added in small proportions to long-life bakers’ wares to prevent the growth of mould, yeast and fungi.

Application of GIRs 1 (Note 1 (b) to Chapter 38) and 6.

Adoption : 2011

 

26. Bakery additive presented in the form of a free-flowing white powder consisting of calcium propionate covered by a very thin layer of hydrogenated vegetable oil and mono-glycerides, manufactured by a process referred to as “microencapsulation”; a controlled release mechanism ensures that the calcium propionate is not released from its encapsulate until after the yeast has finished working, e.g. ,bread is baked past 60°°C.

It is specifically intended to be used as a preservative by being added in small proportions to long-life bakers’ wares to prevent the growth of mould, yeast and fungi.

Application of GIRs 1 (Note 1 (b) to Chapter 38) and 6.

Adoption : 2011

 

27. Preparation in the form of a mixture of granules and powder, consisting of 92 % by weight of sugar, 6 % by weight of blackcurrant powder, anti-caking agent, citric acid and blackcurrant flavouring. The product is put up in small sachets containing 32 g which are packed in a small paperboard container holding 10 sachets. It is intended to be consumed as a beverage after mixing with hot water.

Application of GIRs 1 and 6.

Adoption : 2011

 

28. Tablets containing salt, sugar, concentrate of lemon, black salt, cumin seeds, black pepper, dry ginger, long pepper and ammonium chloride, put up for retail sale in a container holding 120 tablets. The product is used to aid digestion, especially after a meal.

Application of GIRs 1 and 6.

Adoption : 2014

 

29. Preparation obtained by spray-drying green apple purée to which maltodextrin has been added as a carrier agent in a quantity such that it constitutes 57 % by weight of the final product. It is presented in powder form, is entirely soluble in water and is intended to be added to foodstuffs, e.g., milk powder.

Application of GIRs 1 and 6.

Adoption : 2015

 

30. Preparation obtained by spray-drying spinach juice to which potassium carbonate (an acidity regulator) and maltodextrin (a carrier agent) have been added. The quantity of maltodextrin constitutes 70 % by weight of the final product. It is presented in powder form, is entirely soluble in water and is intended to be added to foodstuffs, e.g., vegetable soups and sauces.

Application of GIRs 1 and 6.

Adoption : 2015

 

31. Food preparation in the form of dried powdered alcohol, consisting of ethyl alcohol (30.5 % by weight) and dextrin (69.5 % by weight), and having a moisture content of 2.5 (±1.5) % by weight. It is obtained by spray-drying, and the dextrin is used as a carrier agent (an excipient) for the ethyl alcohol. It is easily soluble in water and is intended to be used in various food preparations.

Application of GIRs 1 and 6.

Adoption : 2016

 

32. Non-dairy cream in liquid form consisting mainly of water, hardened vegetable oil and sugar, with a creamlike colour, used as decoration and filling for cakes, desserts, mousse, etc., as substitute for whipped cream. It is presented in a 1-litre packaging.

Application of GIRs 1 and 6.

Adoption : 2016

 

33. Rose hip juice in the form of a brown viscous concentrated liquid, made of 100 % rose hips. The product is obtained by milling the fruits with added water, and subsequent heat treatment and pressing, filtration, pasteurization, concentration and sterilization. It is intended to be used as raw material for the manufacture of beverages and food stuffs.

Application of GIRs 1 and 6.

Adoption : 2016

 

34. Black mulberry leaves cut into small pieces, produced by steaming, fermentation with fungi, drying and roasting. The leaf pieces are put up in small sachets (tea bags), containing 2 grams. The product is intended to be consumed as a beverage after infusing in hot water.

Application of GIRs 1 and 6.

Adoption : 2017

 

35. Black mulberry leaves cut into small pieces, produced by steaming, fermentation with fungi, drying and roasting. The leaf pieces are presented in 30 kg bulk containers made of woven fabrics. The product is intended to be consumed as a beverage after infusing in hot water.

Application of GIRs 1 and 6.

Adoption : 2017

 

36. A product consisting of ethyl esters of highly concentrated omega-3 fatty acids EPA (eicosapentaenoic acid) and DHA (docosahexaenoic acid) produced from raw anchovy oil. Vitamin E (tocopherol) has been added to the product as an antioxidant.

The raw anchovy oil has undergone the manufacturing steps of deacidification, ethyl esterification, distillation, filtration, bleaching and deodorization.

The product is presented in barrels and will be used in the manufacture of food supplements.

Application of GIRs 1 and 6.

See also Opinion 1516.10/1.

Adoption : 2018

 

37. Preparation in powder form which contains 33.3 % of nicotinamide (niacinamide) finely dispersed in a matrix consisting of a mixture of mono- and diglycerides of edible fatty acids. The matrix masks the characteristic bitter taste

of the nicotinamide without affecting its biological availability. Silicon dioxide is added as a flow agent in a proportion of 1 %. The product is used for food applications and food supplements.

Application of GIRs 1 (Note 1 (f) to Chapter 29) and 6.

Adoption : 2019

 

 

 

WCO Ruling Subheading 2106.90: – Other

 

1. Slimming (or anti-corpulence) food preparation, containing carbohydrates, guar flour, vitamins, citric acid and colouring matter.

Adoption : 1961

 

2. Additive for cereal flours, containing vitamin B1, nicotinic acid, iron (ferrum reductum) and wheat flour; the product is for addition, in very small proportions (about 0.24 parts per 1,000), to cereal flours in order to improve their vitaminic properties.

Adoption : 1964

 

3. Bakery additives composed of sucrose, mono- and diglycerides and sometimes skimmed milk powder, intended to be added in various proportions (up to 15 to 20 % of the finished product) to flour or dough used in the manufacture of bakers’ and pastrycooks’ wares.

Adoption : 1967

 

4. Preparations intended to be consumed as beverages, after mixing with milk, in fine powder form, consisting essentially of sugars, fruit powder, milk powder, calcium phosphate and vitamins.

Adoption : 1975

 

5. Instant foodstuff consisting of soya protein concentrate (51 %), a caseinate (47.5 %), soya lecithin (1 %) and vanilla oleoresin (0.5 %).

Adoption : 1986

 

6. Food additive containing calcium carbonate (about 50 %) and casein (about 43 %).

Adoption : 1986

 

7. Ginseng capsules (each capsule weighing about 650 mg), containing 100 mg of standardized highly-concentrated ginseng extract, vegetable oil, antioxidant (lecithin), emulsifying agent (glycerol), beeswax, colouring agent (iron oxides) and tincture of vanilla.

See also Opinions 1704.90/1 and 2205.10/2.

Adoption : 1987 + 1994

 

8. Combined emulsifying and stabilising agent in the form of a fine powder, consisting of gelatin, a mixture of mono-, di- and tri-, fatty acid esters of glycerol, glucose, sodium citrate and carrageenan, intended to be added in small proportions (approximately 2 %) in the manufacture of mousse and other dairy desserts to improve aeration and stability.

Adoption : 1987 + 1994

 

9. Stabiliser in the form of a fine powder, consisting of locust bean gum, carrageenan, pectin, gelatin, glucose and soya bean protein, intended to be added in small proportions (approximately 0.5 %) in the manufacture of fruit ice (sorbet and sherbet) to provide stable overrun.

Adoption : 1987

 

10. Emulsifier (starch complexing agent) in the form of a fine powder, consisting mainly of a mixture of mono-, di- and tri-, fatty acid esters of glycerol, malto-dextrin and sodium caseinates, intended to be added in small proportions (approximately 0.5 %) to starch based foods.

Adoption : 1987 + 1994

 

11. A preparation known as “low-fat butter” consisting of 38.5 % milkfat, 52.4 % water, 5 % sodium caseinate and small quantities of salt, emulsifiers and a thickening or gelling agent, used as a dairy spread.

Adoption : 1992

 

12. Preparation consisting of 51 % refined and hydrogenated coconut oil and 49 % skimmed milk powder, used for the manufacture of various food preparations (e.g., ice cream, biscuits and confectionery).

Adoption : 1995

 

13. Preparation consisting of 70 % butterfat, 15 % refined and hydrogenated coconut oil and 15 % fine sugar, used in the biscuit, chocolate and confectionery industries.

Adoption : 1995

 

14. Preparation consisting of 49 % butteroil, 44 % skimmed milk powder and 7 % coconut oil, used in the ice cream industry.

Adoption : 1995

 

15. Cheese fondue, a food preparation made from cheese mixed with white wine, water, starch, kirsch brandy and an emulsifying agent.

Adoption : 1996

 

16. Preparations in the form of granules, consisting of around 94 % by weight of sugar (saccharose and dextrose) and flavouring of plant extracts. They also contain ascorbic acid or citric acid or both. They are intended to be consumed as beverages (“teas”) after mixing with water.

Adoption : 1996

 

17. Mixture of sodium chloride and potassium chloride with a small amount of magnesium carbonate (anti-caking agent), put up for retail sale, in salt cellars with a net content of 350 g or in 1-gram sachets. This product is used, generally by individuals on low-salt diets, as a replacement for table salt.

Adoption : 1996

 

18. Herbal “tea”consisting of a mixture of parts of plants, spices, algae and potassium sodium tartrate, with laxative, diuretic and carminative properties, used for making herbal infusions.

Adoption : 1998

 

19. Aloe vera tablets, put up for retail sale in a container of plastics (e.g., 60 tablets), consisting of 3 % aloe vera powder (containing 0.11 % aloin) and excipients : calcium hydrogen phosphate, purified talc, magnesium stearate, hypromellose and propylene glycol. Used as a nutritional supplement, it is claimed in the product packaging or literature to help build resistance to the common cold and to give relief from stomach disorders such as constipation and indigestion.

Adoption : 1998

 

20. Dry solid food preparationconsisting of 69 % sugar, 29 % milk powder and 2 % dextrin, used in the manufacture of food and beverage preparations.

Adoption : 1999

 

21. Vitamin C preparation (500 mg per tablet) put up for retail sale in a container holding 130 tablets, containing ascorbic acid, corn starch, cross-linked carboxymethyl cellulose sodium, cellulose, rose hips, stearic acid, lemon bioflavonoid complex, magnesium stearate and acerola. According to the label, the product is not intended to diagnose, treat, cure or prevent any disease.

Application of GIRs 1 and 6.

Adoption : 2002

 

22. Non-dairy creamer, milk substitute for use in hot beverages, in the form of a powder consisting of 55 % glucose syrup, 22 % emulsified solid vegetable fat, 18 % skimmed milk powder, 3 % water and 2 % stabiliser (E340).

Application of GIRs 1 and 6.

Adoption : 2002

 

23. Cough-syrup in the form of an aqueous solution of an alcoholic strength by volume of 1.8 % vol, put up in a container of 100 ml (130 g). The product consists of honey, plant tinctures, glucose syrup, invert sugar syrup, cherry aroma, rose oil, sodium benzoate and purified water. According to the label, the product is recommended to be used against respiratory catarrhal diseases and difficulty of bronchial mucus secretion. The content of active medicinal ingredients is, however, not sufficient to provide a recognisable and clinically proven therapeutic or prophylactic effect.

Application of GIRs 1 (Note 1 (a) to Chapter 30) and 6.

Adoption : 2005

 

24. A preparation known as “coconut milk” consisting of coconut flesh extract (57 %) and water (43 %), used for culinary purposes. The product is put up for retail sale in cans.

Application of GIRs 1 and 6.

Adoption : 2009

 

25. Bakery additive presented in the form of a free-flowing white powder consisting of sorbic acid covered by a very thin layer of hydrogenated vegetable oil and mono-glycerides, manufactured by a process referred to as “microencapsulation”; a controlled release mechanism ensures that the sorbic acid is not released from its encapsulate until after the yeast has finished working, e.g., bread is baked past 60 °C.

It is specifically intended to be used as a preservative by being added in small proportions to long-life bakers’ wares to prevent the growth of mould, yeast and fungi.

Application of GIRs 1 (Note 1 (b) to Chapter 38) and 6.

Adoption : 2011

 

26. Bakery additive presented in the form of a free-flowing white powder consisting of calcium propionate covered by a very thin layer of hydrogenated vegetable oil and mono-glycerides, manufactured by a process referred to as “microencapsulation”; a controlled release mechanism ensures that the calcium propionate is not released from its encapsulate until after the yeast has finished working, e.g. ,bread is baked past 60°°C.

It is specifically intended to be used as a preservative by being added in small proportions to long-life bakers’ wares to prevent the growth of mould, yeast and fungi.

Application of GIRs 1 (Note 1 (b) to Chapter 38) and 6.

Adoption : 2011

 

27. Preparation in the form of a mixture of granules and powder, consisting of 92 % by weight of sugar, 6 % by weight of blackcurrant powder, anti-caking agent, citric acid and blackcurrant flavouring. The product is put up in small sachets containing 32 g which are packed in a small paperboard container holding 10 sachets. It is intended to be consumed as a beverage after mixing with hot water.

Application of GIRs 1 and 6.

Adoption : 2011

 

28. Tablets containing salt, sugar, concentrate of lemon, black salt, cumin seeds, black pepper, dry ginger, long pepper and ammonium chloride, put up for retail sale in a container holding 120 tablets. The product is used to aid digestion, especially after a meal.

Application of GIRs 1 and 6.

Adoption : 2014

 

29. Preparation obtained by spray-drying green apple purée to which maltodextrin has been added as a carrier agent in a quantity such that it constitutes 57 % by weight of the final product. It is presented in powder form, is entirely soluble in water and is intended to be added to foodstuffs, e.g., milk powder.

Application of GIRs 1 and 6.

Adoption : 2015

 

30. Preparation obtained by spray-drying spinach juice to which potassium carbonate (an acidity regulator) and maltodextrin (a carrier agent) have been added. The quantity of maltodextrin constitutes 70 % by weight of the final product. It is presented in powder form, is entirely soluble in water and is intended to be added to foodstuffs, e.g., vegetable soups and sauces.

Application of GIRs 1 and 6.

Adoption : 2015

 

31. Food preparation in the form of dried powdered alcohol, consisting of ethyl alcohol (30.5 % by weight) and dextrin (69.5 % by weight), and having a moisture content of 2.5 (±1.5) % by weight. It is obtained by spray-drying, and the dextrin is used as a carrier agent (an excipient) for the ethyl alcohol. It is easily soluble in water and is intended to be used in various food preparations.

Application of GIRs 1 and 6.

Adoption : 2016

 

32. Non-dairy cream in liquid form consisting mainly of water, hardened vegetable oil and sugar, with a creamlike colour, used as decoration and filling for cakes, desserts, mousse, etc., as substitute for whipped cream. It is presented in a 1-litre packaging.

Application of GIRs 1 and 6.

Adoption : 2016

 

33. Rose hip juice in the form of a brown viscous concentrated liquid, made of 100 % rose hips. The product is obtained by milling the fruits with added water, and subsequent heat treatment and pressing, filtration, pasteurization, concentration and sterilization. It is intended to be used as raw material for the manufacture of beverages and food stuffs.

Application of GIRs 1 and 6.

Adoption : 2016

 

34. Black mulberry leaves cut into small pieces, produced by steaming, fermentation with fungi, drying and roasting. The leaf pieces are put up in small sachets (tea bags), containing 2 grams. The product is intended to be consumed as a beverage after infusing in hot water.

Application of GIRs 1 and 6.

Adoption : 2017

 

35. Black mulberry leaves cut into small pieces, produced by steaming, fermentation with fungi, drying and roasting. The leaf pieces are presented in 30 kg bulk containers made of woven fabrics. The product is intended to be consumed as a beverage after infusing in hot water.

Application of GIRs 1 and 6.

Adoption : 2017

 

36. A product consisting of ethyl esters of highly concentrated omega-3 fatty acids EPA (eicosapentaenoic acid) and DHA (docosahexaenoic acid) produced from raw anchovy oil. Vitamin E (tocopherol) has been added to the product as an antioxidant.

The raw anchovy oil has undergone the manufacturing steps of deacidification, ethyl esterification, distillation, filtration, bleaching and deodorization.

The product is presented in barrels and will be used in the manufacture of food supplements.

Application of GIRs 1 and 6.

See also Opinion 1516.10/1.

Adoption : 2018

 

37. Preparation in powder form which contains 33.3 % of nicotinamide (niacinamide) finely dispersed in a matrix consisting of a mixture of mono- and diglycerides of edible fatty acids. The matrix masks the characteristic bitter taste

of the nicotinamide without affecting its biological availability. Silicon dioxide is added as a flow agent in a proportion of 1 %. The product is used for food applications and food supplements.

Application of GIRs 1 (Note 1 (f) to Chapter 29) and 6.

Adoption : 2019

 

38. Herbal aloe concentrate in liquid form consisting of purified Aloe Vera (whole leaf), purified water, anhydrous citric acid, sodium citrate dihydrate, flavour (lemon juice concentrate), camomile flower powdered extract (4:1), potassium sorbate, sodium benzoate.

 

It must be diluted with water or other beverages before consumption.

 

Application of GIRs 1 and 6.

Adoption : 2021

 

39. Preparation in form of free flowing particles (beadlets) which contains 0.25 % vitamin D3 in edible fats finely dispersed in a cornstarch-coated matrix of hydrolysed bovine gelatin and sucrose. DL -α-Tocopherol is added as an antioxidant. Silicon dioxide is used as a processing aid.  The product is used for pharmaceutical preparations, dietary supplements and food preparations.

 

Application of GIRs 1 (Note 1 (f) to Chapter 29) and 6.

Adoption : 2021

 

40. Preparation in form of free flowing particles (beadlets) which contains 5 % vitamin K1 finely dispersed in a matrix of acacia and sugar. The product is used for dry food and pharmaceutical preparations, especially for the fortification of infant formulas.

 

Application of GIRs 1 (Note 1 (f) to Chapter 29) and 6.

Adoption : 2021

 

41. Preparation in form of free flowing particles (beadlets) which contains 325,000 IU vitamin A (97,500 μg retinol) per gram. The individual particles contain vitamin A acetate finely dispersed in a cornstarch-coated matrix of acacia and maltodextrin; DL-α- tocopherol is added as an antioxidant. The product is used for food preparations which are reconstituted with liquids.

 

Application of GIRs 1 (Note 1 (f) to Chapter 29) and 6.

Adoption : 2021

WCO Ruling Subheading 2202.99: — Other

1. Peach nectar and apricot nectar consisting of crushed and strained (homogenised) whole fruits (peeled and with the stone removed) and about the same volume of added sugar syrup, used directly as a beverage.

Adoption : 1965

 

2. Aloe vera gel in the form of a liquid, put up for retail sale in a container of plastics (e.g., 1 litre), based on aloe vera gel as the main ingredient and containing additives such as sorbitol, ascorbic acid, citric acid, potassium sorbate, sodium benzoate, papain, xanthan gum and tocopherol. It is used as a health drink (between 60 and 120 ml twice daily) and it is claimed in the product packaging or literature to have effect against cholesterol, asthma, ulcers, constipation, cold, indigestion, diarrhoea, etc.

Adoption : 1998

 

3. Aloe vera drinking gel – pure in the form of a liquid, put up for retail sale in a container of plastics (e.g., 1 litre), containing 99.7 % pure aloe vera gel and small amounts of sodium benzoate, potassium sorbate and citric acid. It is used as a health drink (25 to 50 ml daily) and helps to provide a wide range of vitamins, minerals, enzymes and amino acids; it is claimed in the product packaging or literature to help build resistance to the common cold and to give relief from stomach disorders such as constipation and indigestion.

Adoption : 1998

 

4. Aqueous electrolyte solution, put up for retail sale in a container of plastics (e.g., 250 ml), containing dextrose, fructose, fruit flavours, potassium citrate, sodium chloride, colouring matter and water, intended to be used in measured doses, without any further preparation or dilution, for babies and children to restore fluids and minerals lost during diarrhoea or vomiting.

Adoption : 1998

 

5. Non-alcoholic beverage (gripe “water”), put up for retail sale in a bottle of 100 ml, containing sodium bicarbonate (50 mg per 5 ml) and terpeneless dill seed oil (2.15 mg per 5 ml). It is intended to be used in measured doses, without any further preparation or dilution, for babies and children for relief of gripe, excess acid and flatulence. The recommended dose, depending on the age of a child, varies between 2.5 ml and 15 ml up to eight times a day.

Application of GIRs 1 and 6.

Adoption : 2007

 

6. Non-alcoholic beverage consisting of coconut juice (coconutwater) (80 %), water, sugar, citric acid and potassium metabisulphite. The product is put up for retail sale in cans of 400 ml.

Application of GIRs 1 and 6.

Adoption : 2008

 

7. Ready to drink high-calorific sip feed with energy chocolate flavour, suitable as a sole source of nutrition, containing water, maltodextrin, milk proteins, sugar, vegetable oils, cocoa, flavouring, emulsifier, colourings, minerals, vitamins and other additives. The product is a brown, milky cloudy, watery liquid with a sweet taste and a flavour of milk chocolate, presented in 200 ml plastic bottles. The product can be used to supplement the normal diet (1-3 bottles per day) or as a sole source of nutrition (5-7 bottles per day).

 

Application of GIRs 1 and 6.

Adoption : 2021

 

8. Ready to drink high-calorific sip feed with juicy blackcurrant flavour, suitable as a sole source of nutrition, containing water, sugar, milk proteins, flavouring, colourings, minerals, vitamins, other additives. The product is a reddish-brown, clear, watery liquid with a sweet and sour taste and a flavour of blackcurrants, presented in 200 ml plastic bottles. The product can be used to supplement the normal diet (1-3 bottles per day).

 

Application of GIRs 1 and 6.

Adoption : 2021

 

9. Ready to drink high-calorific sip feed with banana flavour, suitable as a sole source of nutrition, containing water, glucose syrup, milk proteins, vegetable oils, flavouring, colourings, minerals, vitamins, additives. The product is a beige-coloured, milky-cloudy, watery liquid with a sweet, milky taste and a flavour of banana, presented in 200 ml plastic bottles. The product can be used to supplement the normal diet (1-3 bottles per day) or as a sole source of nutrition (5-7 bottles per day).

 

Application of GIRs 1 and 6.

Adoption : 2021

WCO Rulings Subheading 2205.10: – In containers holding 2 l or less

1.Beverages called “Marsala all’uovo”, “Marsala alla mandorla” and “Crema di Marsala all’uovo”, with a basis of Marsala wine, flavoured with eggs (or almonds) and with aromatic materials.

Adoption :1960

 

2. Ginseng tonic, in the form of a free-flowing brownish liquid of an alcoholic strength by volume of 11.5 % vol, containing standardized highly-concentrated ginseng extract (about 9 mg/ml), bitter-orange syrup, sorbitol and wine of fresh grapes, and packed in glass flasks each containing 250 ml.

See also Opinions 1704.90/1 and 2106.90/7.

Adoption : 1987

 

WCO Ruling Subheading 2205.90: – Other

1. Beverages called “Marsala all’uovo”, “Marsala alla mandorla” and “Crema di Marsala all’uovo”, with a basis of Marsala wine, flavoured with eggs (or almonds) and with aromatic materials.

Adoption :1960

 

2. Ginseng tonic, in the form of a free-flowing brownish liquid of an alcoholic strength by volume of 11.5 % vol, containing standardized highly-concentrated ginseng extract (about 9 mg/ml), bitter-orange syrup, sorbitol and wine of fresh grapes, and packed in glass flasks each containing 250 ml.

See also Opinions 1704.90/1 and 2106.90/7.

Adoption : 1987

 

WCO Ruling Subheading 2208.30: – Whiskies

1. Malt whiskies and grain whiskies, with an alcoholic strength by volume of approximately 60 % vol, used as the basic ingredient in the manufacture of bottled whisky; they are diluted with purified water to obtain the desired alcohol strength.

Adoption : 1995

 

WCO Ruling Subheading 2208.90: – Other

 

1. (Deleted.)

 

2. Aqueous solutions of ethanol, put up as an assortment of 40 10-ml bottles, each labelled with a different name of a plant, flower, tree or combination thereof, of an alcoholic strength by volume of 20 to 27 %, containing a total of approximately 1 % by weight of sugars, fusel oil and other volatile matter, but having no detectable quantity of extracts of plants, flowers or trees.

Adoption : 1995

 

3. Spirituous beverage of an alcoholic strength by volume of 30 % vol, containing by volume, 30 % of fermented apple juice (alcoholic strength by volume of 6 % vol), 29.4 % of ethyl alcohol (alcoholic strength by volume of 96 % vol), 2 % of ginger extract, and sugar (less than 0.90 %), caramel colouring and water.

Application of GIRs 1 and 6.

Adoption : 2008

 

4. Neutral alcoholic base, of a kind used for the preparation of beverages, of an alcoholic strength by volume of 14 % vol, in the form of a clear, colourless, non-sparkling liquid exhibiting the smell and taste of ethanol. The product is obtained by fermentation of beer mash and subsequent cleaning and filtration and has lost the characteristics of the original fermented product.

Application of GIRs 1 and 6.

Adoption : 2011

 

5. Neutral alcoholic base, of a kind used for the preparation of beverages, of an alcoholic strength by volume of 12 % vol, in the form of a clear, colourless liquid exhibiting the smell and taste of ethanol. The product is obtained by fermentation of fruit juices and subsequent clarification and filtration and has lost the characteristics of the original fermented product.

Application of GIRs 1 and 6.

Adoption : 2011

 

6. Neutral alcoholic base, of a kind used for the preparation of beverages, of an alcoholic strength by volume of 21.9 % vol, in the form of a clear, colourless liquid exhibiting the smell and taste of ethanol. The product is obtained by mixing a fruit wine with a spirit and subsequent cleaning and filtration and has lost the characteristics of the original fermented product.

Application of GIRs 1 and 6.

Adoption : 2011

WCO Ruling Subheading 2209.00: Vinegar and substitutes for vinegar obtained from acetic acid.

1. A selection of vegetable oil, vinegar and an oil and vinegar combination, each with added ingredients, in separate hourglass-shaped glass bottles, presented together on a specially designed frame of metal (a stand) and put up in a set for retail sale. Each bottle is a composite good and contains one of the following three product combinations :

 

• “Canola” oil (low erucic acid rape oil), chilli pepper and black pepper;

 

• “Canola” oil, balsamic vinegar, white vinegar and rosemary;

 

• white vinegar, chilli pepper, rosemary, apricots, salt, anti-oxidants and preservatives.

 

Application of GIRs 1 and 3 (c).

Adoption : 2007

WCO Ruling Subheading 2401.20: – Tobacco, partly or wholly stemmed/stripped

1. Tobacco mixture, consisting of (i) 75 % by weight of uncut stemmed leaves (“strip”) of cured Virginia, Burley and, in some instances, Oriental tobacco, and (ii) 25 % by weight of reconstituted tobacco. The strip tobacco leaves and the reconstituted tobacco are mixed together by controlled layering in a silo.

Application of GIRs 2 (b) and 3 (b).

Adoption : 2001

WCO Ruling Subheading 2402.20: – Cigarettes containing tobacco

1. “Beedies”, consisting of approximately 0.2 g of roughly cut, unblended tobacco wrapped in an ebony tree leaf used as a substitute for paper; presented in various lengths (about 6 to 8 cm), slightly conical in shape, they are held together by a thin string and smoked as cigarettes.

Application of GIR 1.

Adoption : 1989

 

WCO Ruling Subheading 2403.19: — Other

1. Non-aromatic cut tobacco consisting of fermented, stemmed and stripped tobacco leaves which have been cut into narrow (about 1 mm wide) strips of varying lengths (up to 4 cm).

Application of GIRs 1 and 6.

Adoption : 2001

 

 

 

1. Cut rolled expanded stems (CRES). The tobacco stems are crushed and rolled, then cut to the desired width. They are subsequently moisture-adjusted and exposed to heat in order to expand the stems. The products thereby obtained cannot be smoked directly, and are used as manufacturing inputs in the production of cut tobacco used to fill cigarettes (cut filler tobacco – CFT).

Application of GIRs 1 and 6.

Adoption : 2021

 

2. Expanded tobacco stems (ETS). The tobacco stems are cut and subsequently placed in a special vessel, where they are mixed with carbon dioxide and pressurized, causing the carbon dioxide to be converted into its solid state (dry ice). The tobacco stems and the carbon dioxide are then exposed to heat, and the carbon dioxide reverts to its gaseous state. When the carbon dioxide is released, the tobacco stems expand. The products thereby obtained cannot be smoked directly, and are used as manufacturing inputs in the production of cut tobacco used to fill cigarettes (cut filler tobacco – CFT).

Application of GIRs 1 and 6.

Adoption : 2021

 

WCO Ruling Subheading 2403.99: — Other

1. Cut rolled expanded stems (CRES). The tobacco stems are crushed and rolled, then cut to the desired width. They are subsequently moisture-adjusted and exposed to heat in order to expand the stems. The products thereby obtained cannot be smoked directly, and are used as manufacturing inputs in the production of cut tobacco used to fill cigarettes (cut filler tobacco – CFT).

Application of GIRs 1 and 6.

Adoption : 2021

 

2. Expanded tobacco stems (ETS). The tobacco stems are cut and subsequently placed in a special vessel, where they are mixed with carbon dioxide and pressurized, causing the carbon dioxide to be converted into its solid state (dry ice). The tobacco stems and the carbon dioxide are then exposed to heat, and the carbon dioxide reverts to its gaseous state. When the carbon dioxide is released, the tobacco stems expand. The products thereby obtained cannot be smoked directly, and are used as manufacturing inputs in the production of cut tobacco used to fill cigarettes (cut filler tobacco – CFT).

Application of GIRs 1 and 6.

Adoption : 2021

 

3. Single-use oral nicotine pouches, containing tobacco, pharmaceutical-grade nicotine, water, and other food-grade ingredients, including eucalyptus and pine tree fibres, flavouring and sweeteners. Users place the pouch between gum and upper lip. During use, nicotine and flavours are released and only the nicotine is absorbed through the oral mucosa in the gum. They are for recreational use and not intended to assist tobacco use cessation.

Application of GIRs 1 and 6.

Adoption : 2022

 

WCO Ruling Subheading 2404.11: — Containing tobacco or reconstituted tobacco

1. Tobacco capsule (see Fig. 1), presented separately, designed for use in a specialized, electrically heated device consisting of a cartridge and a battery.

The tobacco capsule, in a cylindrical form (length – 22.9 mm, diameter – 9.5 mm/8.4 mm), comprises of an outer capsule of polypropylene filled with approximately 0.31 g of granulated reconstituted tobacco, water, flavour, potassium carbonate and formulation aid, and a mouthpiece of cellulose acetate. The total weight of the tobacco capsule is approximately 0.56 g.

The tobacco capsule is inserted into the end of the cartridge that contains a liquid consisting of propylene glycol, glycerol and water. After the cartridge has been connected to the battery, the tobacco capsule is placed in the mouth for inhaling. On inhaling, the sensor in the battery reacts and the inside of the cartridge is heated, which enables the liquid in the cartridge to be vaporized. By passing through the tobacco capsule (see Fig. 2). the vapour from the cartridge heats the granulated reconstituted tobacco and absorbs flavours and nicotine released from the granulated reconstituted tobacco. The nicotine containing aerosol (vapour) is thus produced without the combustion of tobacco.

Application of GIRs 1 (Notes 2 and 3 of Chapter 24) and 6.

Adoption : 2018

2. Tobacco-containing product for inhalation (see Fig. 1), designed for use in a specialised, electrically heated device. This product has a cylindrical form (length of 45 mm, diameter of 7.3 mm) and is comprised of a tobacco plug, a hollow acetate tube, a polymer-film filter, a low-density cellulose acetate mouth-piece filter and outer and mouth end papers. The tobacco plug is manufactured from a powder containing different types of tobacco, binders andhumectants (water, guar gum and natural cellulose fibres), as well as glycerine to facilitate the generation of an aerosol. The tobacco plug may be wrapped in an aluminium co-laminated paper.

The total weight of the product is around 0.8 g while the weight of the tobacco plug is approximately 0.3 g.

The product is intended to be inserted into a device (See Fig. 2 for illustrative purposes only) that applies sensor-controlled heat to it without provoking tobacco combustion. When placed in the mouth for inhalation, the product generates, following the heating, an aerosol containing nicotine.

Application of GIRs 1 (Notes 2 and 3 of Chapter 24) and 6.

Adoption : 2021

 

WCO Ruling Subheading 2404.12: — Other, containing nicotine

1. Cartridge for an electronic cigarette, consisting of a plastic mouthpiece and a plastic tube containing an absorbing material saturated with a solution consisting of propylene glycol, glycerol, nicotine and ethyl alcohol. The cartridge is used in an electronic cigarette which heats and vaporises the solution in the cartridge to produce a vapour mist which is inhaled by the user of the cigarette.

Application of GIRs 1, 3 (b) and 6.

See also Opinions 2404.19/1 and 8543.40/1.

Adoption : 2011

 

2. Inhaler, containing 10 mg nicotine per cartridge. The product is a prescription-only device used for smoking cessation purposes. It does not use heat in its delivery system. A user inhales on the plastic mouthpiece at the end of the inhaler to activate and draw from a cartridge containing nicotine-saturated porous plugs. Nicotine is released and absorbed through the user’s membranes in the mouth and throat. Each cartridge lasts about 20 minutes and delivers approximately the same amount of nicotine as one cigarette.

Application of GIRs 1 and 6.

Adoption : 2022

 

3. Nicotine packs available in different nicotine concentration levels, containing nicotine blended with vegetable glycerine, propylene glycol, or nicotine salts. It is meant to be added to a bottle of liquid for use in electronic cigarettes to achieve the desired nicotine strength by following the recommended dosage on the package. The product is not a liquid for use in electronic cigarettes and should not be vaped on its own.

Application of GIRs 1 and 6.

Adoption : 2022

 

 

 

1. Cartridge for an electronic cigarette, consisting of a plastic mouthpiece and a plastic tube containing an absorbing material saturated with a solution consisting of propylene glycol, glycerol, tobacco volatile oil, vanilla, menthol, linalool, 2,5-dimethylpyrazine and 2-acetylpyrazine. The cartridge is used in an electronic cigarette which heats and vaporises the solution in the cartridge to produce a vapour mist which is inhaled by the user of the cigarette.

Application of GIRs 1, 3 (b) and 6.

See also Opinions 3824.99/19 and 8543.70/5.

Adoption : 2011

 

 

WCO Ruling Subheading 2404.19: — Other

1. Cartridge for an electronic cigarette, consisting of a plastic mouthpiece and a plastic tube containing an absorbing material saturated with a solution consisting of propylene glycol, glycerol, tobacco volatile oil, vanilla, menthol, linalool, 2,5-dimethylpyrazine and 2-acetylpyrazine. The cartridge is used in an electronic cigarette which heats and vaporises the solution in the cartridge to produce a vapour mist which is inhaled by the user of the cigarette.

Application of GIRs 1, 3 (b) and 6.

See also Opinions 3824.99/19 and 8543.70/5.

Adoption : 2011

2. Essential oil diffusers (nicotine and tobacco free). The product is a pre-filled, disposable electronic device that operates, without combustion, to create vapour to be breathed into the user’s mouth and out of the user’s nose. The product is pre-filled with a blend of essential oils (20 %) and glycerine (80 %).

Application of GIRs 1 and 6.

Adoption : 2022

WCO Ruling Subheading 2404.91: — For oral application

1. Nicotine chewing gum, in the form of tablets containing 2 or 4 mg of nicotine bound to an ion-exchange resin, glycerol, a synthetic polymer, sodium carbonate, sodium hydrogen carbonate, sorbitol and flavourings to simulate, in particular, the taste of tobacco smoke, used by persons wishing to give up smoking.

Application of GIRs 1 (Note 1 (f) of Chapter 21) and 6

Adoption : 1996

 

2. Single-use oral nicotine pouches, tobacco free, containing pharmaceutical grade nicotine, water, and other food-grade ingredients, including eucalyptus and pine tree fibers, flavouring and sweeteners. Users place the pouch between gum and upper lip. During use, nicotine and flavours are released and only the nicotine is absorbed through the oral mucosa in the gum. They are for recreational use and not intended to assist tobacco use cessation.

Application of GIRs 1 and 6.

Adoption : 2022

 

WCO Ruling Subheading 2404.92: — For transdermal application

1. Transdermal administration system, used as an alternative source of nicotine by smokers who are attempting to stop smoking, comprising (i) a transparent, external protective film of plastics to prevent leakage of the active substance (nicotine); (ii) a small reservoir from which nicotine is released by absorption through the skin into the circulatory system; (iii) a control membrane (permeable to the active ingredient) to permit a continuous and controlled release of nicotine entering the body; (iv) an adhesive contact permeable to the active ingredient, enabling absorption to start at the moment of application; and (v) a removable protective film which keeps the system closed and intact until the time of application.

Adoption : 1997 + 1999

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Janron Consult, Tax Consultant Kenya, Customs Tax Consultant Kenya, Tax Advisory Kenya

Talk to Janron Consult for the following:

Ministry of Health Exemptions

Treasury Exemptions

Advance Ruling Application to KRA

Objection to KRA Rulings on Customs Value

Objections to KRA Rulings on HS Classification