Chapter 9
Coffee, tea, mate
and spices
Notes.
1.- Mixtures of the
products of headings Nos. 09.04 to 09.10 are to be classified as follows :
(a)
Mixtures of two
or more of the products of the same heading are to be classified in that
heading;
(b ) Mixtures of
two or more of the products of different headings are to be classified in
heading No.09.10.
The
addition of other substances to the products of headings Nos. 09.04 to 09.10
(or to the mixtures referred to in paragraph (a) or (b) above) shall not affect
their classification provided the resulting mixtures retain the essential
character of the goods of those headings. Otherwise such mixtures are not
classified in this Chapter; those constituting mixed condiments or mixed
seasonings are classified in heading No. 21.03.
2.- This Chapter
does not cover Cubeb pepper (Piper cubeba) or other products of heading
No. 12.11.
1 -Importation is
subject to the observance of Article 16 of the law on foodstuffs and beverages
as well as Plant Protection Law adopted in the year 1967 (1346) and its
relevant ordinance.
2 -If imported in
retail packings, the goods covered by this chapter shall be subject to an additional
CBT of 40%.
3 -If imported in
ground form and non-retail packings, the goods covered by this chapter shall be
subject to an additional CBT of 25 %.
4- The CBT on
tea-bags is 100% of the value.
5- The exportation of the goods covered by this chapter is subject to the approval of the Ministry of Commerce .