Industries

Food & Beverage

Dairy, beer, wine, spirits, confectionery and soft drinks – many lines carry excise tax and food-safety inspection.

Categories & products

Dairy

Beverages

Processed food

Related HS codes (76)

Mappings are indicative (ADVISORY), not classification decisions.

HS codeDescriptionOrdinary import dutyMFNExport dutyMapping
0402.10.41 Milk and cream, concentrated or containing added sugar or other sweetening matter / - In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%: / - - Not containing added sugar or other sweetening matter: / - - - In containers of a net weight of 20 kg or more 3% 2% No data High
0402.10.42 Milk and cream, concentrated or containing added sugar or other sweetening matter / - In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%: / - - Not containing added sugar or other sweetening matter: / - - - In containers of a net weight of 2 kg or less 7.5% 5% No data High
0402.10.49 Milk and cream, concentrated or containing added sugar or other sweetening matter / - In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%: / - - Not containing added sugar or other sweetening matter: / - - - Other 3% 2% No data High
0402.10.91 Milk and cream, concentrated or containing added sugar or other sweetening matter / - In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%: / - - Other: / - - - In containers of a net weight of 20 kg or more 3% 2% No data High
0402.10.92 Milk and cream, concentrated or containing added sugar or other sweetening matter / - In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%: / - - Other: / - - - In containers of a net weight of 2 kg or less 7.5% 5% No data High
0402.10.99 Milk and cream, concentrated or containing added sugar or other sweetening matter / - In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%: / - - Other: / - - - Other 3% 2% No data High
0402.21.20 Milk and cream, concentrated or containing added sugar or other sweetening matter / - In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%: / - - Not containing added sugar or other sweetening matter: / - - - In containers of a net weight of 20 kg or more 3% 2% No data High
0402.21.30 Milk and cream, concentrated or containing added sugar or other sweetening matter / - In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%: / - - Not containing added sugar or other sweetening matter: / - - - In containers of a net weight of 2 kg or less 7.5% 5% No data High
0402.21.90 Milk and cream, concentrated or containing added sugar or other sweetening matter / - In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%: / - - Not containing added sugar or other sweetening matter: / - - - Other 3% 2% No data High
0402.29.20 Milk and cream, concentrated or containing added sugar or other sweetening matter / - In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%: / - - Other: / - - - In containers of a net weight of 20 kg or more 3% 2% No data High
0402.29.30 Milk and cream, concentrated or containing added sugar or other sweetening matter / - In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%: / - - Other: / - - - In containers of a net weight of 2 kg or less 7.5% 5% No data High
0402.29.90 Milk and cream, concentrated or containing added sugar or other sweetening matter / - In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%: / - - Other: / - - - Other 3% 2% No data High
0402.91.00 Milk and cream, concentrated or containing added sugar or other sweetening matter / - Other: / - - Not containing added sugar or other sweetening matter 3% 2% No data High
0402.99.00 Milk and cream, concentrated or containing added sugar or other sweetening matter / - Other: / - - Other 3% 2% No data High
0406.10.10 Cheese and curd / - Fresh (unripened or uncured) cheese, including whey cheese, and curd: / - - Fresh (unripened or uncured) cheese, including whey cheese 7.5% 5% No data High
0406.10.20 Cheese and curd / - Fresh (unripened or uncured) cheese, including whey cheese, and curd: / - - Curd 7.5% 5% No data High
0406.20.10 Cheese and curd / - Grated or powdered cheese, of all kinds: / - - In packages of a gross weight exceeding 20 kg 7.5% 5% No data High
0406.20.90 Cheese and curd / - Grated or powdered cheese, of all kinds: / - - Other 7.5% 5% No data High
0406.30.00 Cheese and curd / - Processed cheese, not grated or powdered 7.5% 5% No data High
0406.40.00 Cheese and curd / - Blue-veined cheese and other cheese containing veins produced by Penicillium roqueforti 7.5% 5% No data High
0406.90.00 Cheese and curd / - Other cheese 7.5% 5% No data High
1704.10.00 Sugar confectionery (including white chocolate), not containing cocoa / - Chewing gum, whether or not sugar-coated 37.5% 25% No data High
1704.90.10 Sugar confectionery (including white chocolate), not containing cocoa / - Other: / - - Medicated pastilles and drops 30% 20% No data High
1704.90.20 Sugar confectionery (including white chocolate), not containing cocoa / - Other: / - - White chocolate 30% 20% No data High
1704.90.91 Sugar confectionery (including white chocolate), not containing cocoa / - Other: / - - Other: / - - - Soft, containing gelatin 22.5% 15% No data High
1704.90.99 Sugar confectionery (including white chocolate), not containing cocoa / - Other: / - - Other: / - - - Other 22.5% 15% No data High
2202.10.20 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09 / - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured: / - - Energy drink whether or not aerated 52.5% 35% No data High
2202.10.30 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09 / - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured: / - - Other sparkling mineral waters or aerated waters, flavoured 52.5% 35% No data High
2202.10.90 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09 / - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured: / - - Other 52.5% 35% No data High
2202.91.00 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09 / - Other: / - - Non-alcoholic beer 30% 20% No data High
2202.99.10 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09 / - Other: / - - Other: / - - - Flavoured UHT milk based drinks 45% 30% No data High
2202.99.20 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09 / - Other: / - - Other: / - - - Soya milk drinks 45% 30% No data High
2202.99.30 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09 / - Other: / - - Other: / - - - Coconut water based drinks 45% 30% No data High
2202.99.40 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09 / - Other: / - - Other: / - - - Coffee based drinks or coffee flavoured drinks 30% 20% No data High
2202.99.50 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09 / - Other: / - - Other: / - - - Other non-aerated beverages ready for immediate consumption without dilution 45% 30% No data High
2202.99.90 Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09 / - Other: / - - Other: / - - - Other 30% 20% No data High
2203.00.11 Beer made from malt / - Stout or porter: / - - Of an alcoholic strength by volume not exceeding 5.8% vol. 52.5% 35% No data High
2203.00.19 Beer made from malt / - Stout or porter: / - - Other 52.5% 35% No data High
2203.00.91 Beer made from malt / - Other, including ale: / - - Of an alcoholic strength by volume not exceeding 5.8% vol. 52.5% 35% No data High
2203.00.99 Beer made from malt / - Other, including ale: / - - Other 52.5% 35% No data High
2204.10.00 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09 / - Sparkling wine 75% 50% No data High
2204.21.11 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09 / - Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: / - - In containers holding 2 l or less: / - - - Wine: / - - - - Of an alcoholic strength by volume not exceeding 15% vol. 75% 50% No data High
2204.21.13 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09 / - Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: / - - In containers holding 2 l or less: / - - - Wine: / - - - - Of an alcoholic strength by volume exceeding 15% vol. but not exceeding 23% vol. 75% 50% No data High
2204.21.14 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09 / - Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: / - - In containers holding 2 l or less: / - - - Wine: / - - - - Of an alcoholic strength by volume exceeding 23% vol. 75% 50% No data High
2204.21.21 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09 / - Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: / - - In containers holding 2 l or less: / - - - Grape must with fermentation prevented or arrested by the addition of alcohol: / - - - - Of an alcoholic strength by volume not exceeding 15% vol. 75% 50% No data High
2204.21.22 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09 / - Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: / - - In containers holding 2 l or less: / - - - Grape must with fermentation prevented or arrested by the addition of alcohol: / - - - - Of an alcoholic strength by volume exceeding 15% vol. 75% 50% No data High
2204.22.11 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09 / - Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: / - - In containers holding more than 2 l but not more than 10 l: / - - - Wine: / - - - - Of an alcoholic strength by volume not exceeding 15% vol. 75% 50% No data High
2204.22.12 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09 / - Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: / - - In containers holding more than 2 l but not more than 10 l: / - - - Wine: / - - - - Of an alcoholic strength by volume exceeding 15% vol. but not exceeding 23% vol. 75% 50% No data High
2204.22.13 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09 / - Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: / - - In containers holding more than 2 l but not more than 10 l: / - - - Wine: / - - - - Of an alcoholic strength by volume exceeding 23% vol. 75% 50% No data High
2204.22.21 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09 / - Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: / - - In containers holding more than 2 l but not more than 10 l: / - - - Grape must with fermentation prevented or arrested by the addition of alcohol: / - - - - Of an alcoholic strength by volume not exceeding 15% vol. 75% 50% No data High
2204.22.22 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09 / - Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: / - - In containers holding more than 2 l but not more than 10 l: / - - - Grape must with fermentation prevented or arrested by the addition of alcohol: / - - - - Of an alcoholic strength by volume exceeding 15% vol. 75% 50% No data High
2204.29.11 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09 / - Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: / - - Other: / - - - Wine: / - - - - Of an alcoholic strength by volume not exceeding 15% vol. 75% 50% No data High
2204.29.12 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09 / - Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: / - - Other: / - - - Wine: / - - - - Of an alcoholic strength by volume exceeding 15% vol. 75% 50% No data High
2204.29.21 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09 / - Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: / - - Other: / - - - Grape must with fermentation prevented or arrested by the addition of alcohol: / - - - - Of an alcoholic strength by volume not exceeding 15% vol. 75% 50% No data High
2204.29.22 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09 / - Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: / - - Other: / - - - Grape must with fermentation prevented or arrested by the addition of alcohol: / - - - - Of an alcoholic strength by volume exceeding 15% vol. 75% 50% No data High
2204.30.10 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09 / - Other grape must: / - - Of an alcoholic strength by volume not exceeding 15% vol. 75% 50% No data High
2204.30.20 Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09 / - Other grape must: / - - Of an alcoholic strength by volume exceeding 15% vol. 75% 50% No data High
2208.20.50 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages / - Spirits obtained by distilling grape wine or grape marc: / - - Brandy 67.5% 45% No data High
2208.20.90 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages / - Spirits obtained by distilling grape wine or grape marc: / - - Other 67.5% 45% No data High
2208.30.10 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages / - Whiskies: / - - In containers holding more than 5 l 67.5% 45% No data High
2208.30.90 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages / - Whiskies: / - - Other 67.5% 45% No data High
2208.40.00 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages / - Rum and other spirits obtained by distilling fermented sugar-cane products 67.5% 45% No data High
2208.50.00 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages / - Gin and Geneva 67.5% 45% No data High
2208.60.00 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages / - Vodka 67.5% 45% No data High
2208.70.10 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages / - Liqueurs and cordials: / - - Of an alcoholic strength by volume not exceeding 57% vol. 67.5% 45% No data High
2208.70.90 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages / - Liqueurs and cordials: / - - Other 67.5% 45% No data High
2208.90.10 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages / - Other: / - - Medicated samsu of an alcoholic strength by volume not exceeding 40% vol. 67.5% 45% No data High
2208.90.20 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages / - Other: / - - Medicated samsu of an alcoholic strength by volume exceeding 40% vol. 67.5% 45% No data High
2208.90.30 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages / - Other: / - - Other samsu of an alcoholic strength by volume not exceeding 40% vol. 67.5% 45% No data High
2208.90.40 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages / - Other: / - - Other samsu of an alcoholic strength by volume exceeding 40% vol. 67.5% 45% No data High
2208.90.50 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages / - Other: / - - Arrack or pineapple spirit of an alcoholic strength by volume not exceeding 40% vol. 67.5% 45% No data High
2208.90.60 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages / - Other: / - - Arrack or pineapple spirit of an alcoholic strength by volume exceeding 40% vol. 67.5% 45% No data High
2208.90.70 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages / - Other: / - - Bitters and similar beverages of an alcoholic strength not exceeding 57% vol. 67.5% 45% No data High
2208.90.80 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages / - Other: / - - Bitters and similar beverages of an alcoholic strength exceeding 57% vol. 67.5% 45% No data High
2208.90.91 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages / - Other: / - - Other: / - - - Of an alcoholic strength by volume not exceeding 1.14% vol. 67.5% 45% No data High
2208.90.99 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages / - Other: / - - Other: / - - - Other 67.5% 45% No data High