Heading

No.

H.S.

Code

Description

CD

CBT

IC

Remarks

SUQ

21.01

 

Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof.

 

 

 

 

 

 

 

- Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:

 

 

 

 

 

 

2101.11

-- Extracts, essences and concentrates

10

170

1

 

Kg

 

2101.12

-- Preparations with a basis of extracts, essences or concentrates or with a basis of coffee

10

170

1

 

Kg

 

2101.20

- Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mate

10

170

1

 

Kg

 

2101.30

- Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof

10

170

1

 

Kg

 

 

 

 

 

 

 

 

21.02

 

Yeasts (active or inactive); other single – cell micro-organisms, dead (but not including vaccines of heading No 30.02); prepared baking powders.

 

 

 

@

 

 

2102.10

- Active yeasts

10

25

1

 

Kg

 

2102.20

- Inactive yeasts; other single – cell micro-organisms, dead

10

25

1

 

Kg

 

2102.30

- Prepared baking powders

10

5

12

 

kg

 

@ 1- Bakery yeast is exempted from CD.

     2- The CD on baking powder is 5% of the value.

 

Heading

No.

H.S.

Code

Description

CD

CBT

IC

Remarks

SUQ

21.03

 

Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard

 

 

 

 

 

 

2103.10

- Soya sauce

10

170

1

 

Kg

 

2103.20

- Tomato ketchup and other tomato sauces

10

170

1

 

Kg

 

2103.30

- Mustard flour and meal and prepared mustard

10

50

1

 

Kg

 

2103.90

- Other

10

170

1

 

Kg

 

 

 

 

 

 

 

 

21.04

 

Soups and broths and preparations therefor; homogenised composite food preparations.

 

 

 

 

 

 

2104.10

- Soups and broths and preparations therefor

10

170

1

 

Kg

 

2104.20

- Homogenised composite food preparations

10

170

1

 

Kg

 

 

 

 

 

 

 

 

21.05

2105.00

 Ice cream and other edible ice, whether or not containing cocoa.

10

110

0

 

Kg

 

 

 

 

 

 

 

 

21.06

 

Food preparations not elsewhere specified or included.

 

 

 

@

 

 

2106.10

- Protein concentrates and textured protein substances

10

100

1

 

Kg

 

2106.90

- Other

10

425

1

@@

Kg

 

@ 1- Primary substances used in the manufacture of extracts for non – alcoholic beverages covered by this subheading are exempted from CD.

     2- At the discretion of the Ministry of Industries and Mines, primary substances used in the manufacture of extracts for non – alcoholic beverages covered by this chapter or any other chapter are subject to a 5% CBT on condition that they are not produced domestically.

     3- In cases that the sugar content exceeds 40%, Rls 2 per kg shall be collected as monopoly right.

     4- The CD on extracts of non – alcoholic beverages is 5% of the value.

     5- At the discretion of the Ministry of Health, Treatment and Medical Education products especially prepared as infant food are exempted from 50% CBT provided they are produced domestically as stated by the Ministry of Industries and Mines.

 

@@ 1- The CBT on ice- cream powder is 85% of the value.

        2- At the discretion of the Ministry of Industries and Mines anti – oxidant covered by this subheading and used in the purification of vegetable oil is subject to an ad valorem CBT of 5%