Canada - European Free Trade Association (EFTA)

Free Trade Agreement Between Canada and the States of the European Free Trade Association (Iceland, Liechtenstein, Norway and Switzerland)

Annex G - Referred to in Sub-paragraph 1(b) of Article 10

Processed Agricultural Products

Article 1

1. In order to take account of differences in the cost of the agricultural raw materials incorporated into the products referred to in Article 2 of this Annex, this Agreement does not preclude the levying, upon import, of a customs duty.

2. The customs duty, levied upon import, shall be based on, but not exceed, the differences between the domestic price and the world market price of the agricultural raw materials incorporated into the products concerned.

Article 2

1. Taking into account the provisions laid down in Article 1 of this Annex, the EFTA States shall accord to Canada for products listed in Table 1 to this Annex and originating in the territories of the Parties, treatment no less favorable than that accorded to the European Community.

2. For products listed in Table 2 to this Annex and originating in the territories of the Parties, Canada shall reduce, for the EFTA States, its customs duties as specified therein.

Article 3

The EFTA States shall notify Canada at an early stage, and in any event before their entry into force, of all measures applied under Article 1 of this Annex.

Article 4

1. The Parties shall not apply export subsidies, as defined in Article 9 of the WTO Agreement on Agriculture, in their trade in products that are subject to tariff concessions in accordance with this Annex.

2. The Parties shall provide in a transparent and expeditious manner the necessary information to allow them to monitor compliance with paragraph 1.

Article 5

Canada and the EFTA States shall review periodically the development of their trade in products covered by this Annex. In the light of these reviews and taking into account the evolution of agreements between the Parties and the European Community or of the WTO Agreement, Canada and the EFTA States may amend this Agreement in respect of the product coverage of this Annex, as well as possible reductions in customs duties applied under this Annex.

List 1 to Annex G – EFTA

Harmonized System Heading and Description of products for Iceland, Norway and Switzerland / Liechtenstein

Legend

* = Duty in accordance with paragraph 1 of Article 1 of this Annex
(*) = Contains also tariff lines which are “free”
FREE = No customs duty in accordance with Article 10 of this Agreement
1) = When for feed purpose: Norway: Partial concessions. Switzerland: No concessions
2) = Concessions not granted for baker’s yeast and when for feed purpose

• 04.03
  Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa.
  • ex 0403.10-        Yogurt:
    --      Flavoured or containing added fruit, nuts or cocoa*
  • ex 0403.90-          Other:
    --      Flavoured or containing added fruit, nuts or cocoa*
• 05.01
  Human hair, unworked, whether or not washed or scoured; waste of human hair. FREE
• 05.02
  Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair. FREE
• 05.05
  Skins and other parts or birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers. Iceland & Norway:FREE, Switzerland/Lichtenstein FREE¹⁾
• 05.07
  Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products. FREE
• 05.08
  Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof. Iceland & Norway:FREE, Switzerland/Lichtenstein FREE1)
• 05.10
  Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved. FREE
• 05.11
  Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption.
  • ex 0511.99--    Other:
    ---      Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material. FREE
    ---      Natural sponges of animal origin. FREE
• 07.10 Vegetables (uncooked or cooked by steaming or boiling in water), frozen.
  • 0710.40-              Sweet corn, Iceland & Switzerland/Lichtenstein, FREE,
    Norway FREE1)
• 07.11 Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.
• ex 0711.90-        Other vegetables; mixtures of vegetables:
  --   Sweet corn (Zea mays var. saccharata), Iceland & Switzerland/Lichtenstein, FREE, Norway FREE1)
• 09.01
  Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion. FREE
• 09.02
  Tea, whether or not flavoured. FREE
• 13.02
  Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products.
  
  Vegetable saps and extracts:
  • 1302.12---           Of liquorice FREE
  • 1302.13 --           Of hops FREE
  • ex 1302.19--       Other:
    ---              Vegetable saps and extracts of pyrethrum or of the roots of plants containing rotenone, FREE
    ---              Intermixtures of vegetable extracts, for the manufacture of beverages or of food preparations, FREE
    ---              Other medicinal than intermixtures of vegetable extracts for the manufacture of beverages or of food preparations or of vanilla oleoresin,  FREE
  • 1302.20-   Pectic substances, pectinates and pectates,  FREE
    -     Mucilages and thickeners, whether or not modified, derived from vegetable products:
  • 1302.31--            Agar-agar, FREE
  • 1302.32 --           Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or  guar seeds, FREE
  • 1302.39--              Other FREE
• 14.01
  Vegetable materials of a kind used primarily for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark). FREE
• 14.04
  Vegetable products not elsewhere specified or included. Iceland & Norway FREE, Switzerland/Lichtenstein FREE1)
• 15.16
  Animal or vegetable fats and oils and their fractions,
  partly or wholly hydrogenated, inter-esterified, re-
  esterified or elaidinised, whether or not refined, but not further prepared.
  • ex 1516.20-   Vegetable fats and oils and their fractions:
    --      Hydrogenated castor oil, so called "opal-wax", FREE
• 15.17
  Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16.
  • ex 1517.10-   Margarine, excluding liquid margarine:
    --   Containing more than 10 % but not more than 15 % by weight of milk fats, *
  • ex 1517.90-   Other
    --   Containing more than 10 % but not more than 15 % by weight of milk fats, Iceland & Switzerland/Lichtenstein*, Norway (*)
    --   Edible mixtures or preparations of a kind used as mould release preparations, FREE
• 15.18
  Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included.
  • ex 1518.00  Linoxyn, FREE
• 15.20
  Glycerol, crude; glycerol waters and glycerol lyes. Iceland & Switzerland/Lichtenstein, FREE, Norway FREE1)
• 15.21
  Vegetable waxes (other than triglycerides), beeswax, otherinsect waxes and spermaceti, whether or not refined or coloured. FREE
• 15.22
  Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes. Iceland & Switzerland/Lichtenstein, FREE, Norway FREE1)
• 17.02 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter;
  artificial honey, whether or not mixed with natural honey;
  caramel.
  • 1702.50 -             Chemically pure fructose, Iceland & Switzerland/Lichtenstein, FREE, Norway FREE1)
  • ex 1702.90-   Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose:
    --     Chemically pure maltose, Iceland FREE, Norway & Switzerland/Lichtenstein, FREE1)
• 17.04
  Sugar confectionery (including white chocolate), not containing cocoa. Iceland FREE, Norway & Switzerland/Lichtenstein *
• 18.03
  Cocoa paste, whether or not defatted. FREE
• 18.04
  Cocoa butter, fat and oil. FREE
• 18.05
  Cocoa powder, not containing added sugar or other sweetening matter. FREE
• 18.06 Chocolate and other food preparations containing cocoa.
  • 1806.10-                Cocoa powder, containing added sugar or other sweetening matter, Iceland & Norway, FREE, Switzerland/Lichtenstein*
  • 1806.20-              Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg, Iceland (*), Norway & Switzerland/Lichtenstein*
    Other, in blocks, slabs or bars:
  • 1806.31--            Filled*
  • 1806.32--            Not filled, Iceland (*),Norway & Switzerland/Lichtenstein*
  • 1806.90-              Other, Iceland (*),Norway & Switzerland/Lichtenstein
• 19.01 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 04.01 to 04.04, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included.
  • 1901.10-  Preparations for infant use, put up for retail sale, Iceland, FREE ,Norway & Switzerland/Lichtenstein*
  • 1901.20-  Mixes and doughs for the preparation of bakers' wares of heading 19.05, Iceland FREE,Norway & Switzerland/Lichtenstein*
  • 1901.90-  Other, Iceland FREE,Norway & Switzerland/Lichtenstein (*)
• 19.02
  Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared
  -  Uncooked pasta, not stuffed or otherwise prepared:
  • 1902.11--            Containing eggs *
  • 1902.19--            Other, Iceland FREE,Norway & Switzerland/Lichtenstein*
  • ex 1902.20 -  Stuffed pasta, whether or not cooked or otherwise prepared:
    --       Other than products containing more than 20 % by weight of sausage, meat, meat offal or blood, or any combination thereof, Iceland (*),Norway & Switzerland/Lichtenstein*
  • 1902.30 - Other pasta, Iceland (*),Norway & Switzerland/Lichtenstein*
  • 1902.40 -  Couscous, Iceland (*),Norway & Switzerland/Lichtenstein*
• 19.03
  Tapioca and substitutes therefore prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. Iceland & Switzerland/Lichtenstein FREE, Norway *
• 19.04
  Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included.
  • 1904.10-              Prepared foods obtained by the swelling or roasting of cereals or cereal products, Iceland & Switzerland/Lichtenstein FREE, Norway *
  • 1904.20-              Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals, Iceland FREE, Norway & Switzerland/Lichtenstein *
  • 1904.30-              Bulgur wheat, Iceland (*),Norway FREE, Switzerland/Lichtenstein *
  • 1904.90-              Other, Iceland & Norway (*)Switzerland/Lichtenstein *
• 19.05
  Bread, pastry, cakes, biscuits and other bakers’ wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products.
  • 1905.10-              Crispbread, Iceland FREE, Norway & Switzerland/Lichtenstein *
  • 1905.20-              Gingerbread and the like *
    Sweet biscuits; waffles and wafers:
  • 1905.31-              --             Sweet biscuits*
  • 1905.32--            Waffles and wafers*
  • 1905.40-              Rusks, toasted bread and similar toasted product *
  • 1905.90 -             Other, Iceland (*), Norway *(*), Switzerland/Lichtenstein (*) ¹⁾
• 20.01
  Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid.
• ex 2001.90-   Other:
  --   Sweet corn (Zea mays var. saccharata); palm hearts; yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch, FREE
• 20.02
  Tomatoes prepared or preserved otherwise than by vinegar or acetic acid.
  • 2002.90-   Other, Iceland FREE, Norway *, Switzerland/Lichtenstein FREE
• 20.04
  Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 20.06.
  • ex 2004.10-        Potatoes:
    --      In the form of flour, meal or flakes, Iceland & Norway FREE, Switzerland/Lichtenstein *
  • ex 2004.90-        Other vegetables and mixtures of vegetables:
    --      Sweet corn (Zea mays var. saccharata), Iceland & Switzerland/Lichtenstein FREE, Norway *
• 20.05
  Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 20.06.
  • ex 2005.20 -   Potatoes:
    --             In the form of flour, meal or flakes, Iceland FREE, Norway & Switzerland/Lichtenstein,*
  • 2005.80-              Sweet corn (Zea mays var. saccharata) FREE
• 20.06 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised).
  • ex 2006.00-   Sweet corn (Zea mays var. saccharata) FREE
• 20.07
  Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter.
  • 2007.10-  Homogenised preparations, Iceland FREE, Norway & Switzerland/Lichtenstein *
    -  Other:
  • 2007.91--            Citrus fruit, Iceland & Norway FREE, Switzerland/Lichtenstein *
  • 2007.99--            Other, Iceland, FREE, Norway (*), Switzerland/Lichtenstein *
• 20.08 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included.
  -     Nuts, ground-nuts and other seeds, whether or not mixed together:
  • ex 2008.11--       Ground-nuts:
    ---        Peanut butter, Iceland & Norway FREE, Switzerland/Lichtenstein *
    ---         Ground nuts, roasted, Iceland FREE, Norway *, Switzerland/Lichtenstein FREE
    -       Other, including mixtures other than those of subheading 2008.19:
  • 2008.91--            Palm hearts, Iceland FREE, Norway FREE 1), Switzerland/Lichtenstein FREE
  •  ex 2008.99--      Other:
    ---       Maize (corn) other than sweet corn (Zea mays var. saccharata) , Iceland FREE, Norway *, Switzerland/Lichtenstein FREE
• 21.01 Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; 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, FREE
  • 2101.12--            Preparations   with   a   basis   of   extracts,   essences   or concentrates or with a basis of coffee, Iceland & Norway FREE, Switzerland/Lichtenstein *
  • 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 mate, Iceland & Norway FREE, Switzerland/Lichtenstein *
  • 2101.30-  Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof, FREE
• 21.02
  Yeasts (active or inactive); other single-cell micro- organisms, dead (but not including vaccines of heading
  30.02); prepared baking powders.
  • 2102.10-  Active yeasts, Iceland & Norway FREE, Switzerland/Lichtenstein FREE 1)
  • 2102.20-  Inactive yeasts; other single-cell micro-organisms, dead, Iceland FREE, Norway, & Switzerland/Lichtenstein FREE 1)
  • 2102.30-   Prepared baking powders, FREE
• 21.03
  Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard.
  • 2103.10-  Soya sauce FREE
  • 2103.20-  Tomato ketchup and other tomato sauces, Iceland FREE, Norway (*), Switzerland/Lichtenstein FREE
  • 2103.30-  Mustard flour and meal and prepared mustard, Iceland & Norway FREE, Switzerland/Lichtenstein FREE 1)
  • 2103.90-  Other, Iceland & Norway (*), Switzerland/Lichtenstein FREE
• 21.04
  Soups and broths and preparations therefor; homogenised composite food preparations, Iceland *, Norway & Switzerland/Lichtenstein (*)
• 21.05
  Ice cream and other edible ice, whether or not containing cocoa, Iceland excluded, Norway (*), Switzerland/Lichtenstein *
• 21.06
  Food preparations not elsewhere specified or included.
  • 2106.10 - Protein concentrates and textured protein substances, Iceland FREE, Norway *, Switzerland/Lichtenstein (*)
  • ex 2106.90- Other:
    --           Other than flavoured or couloured sugar syrups, Iceland excluded, Norway & Switzerland/Lichtenstein (*)
• 22.01
  Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow, FREE
• 22.02
  Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 20.09.
  • 2202.10- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, FREE
  • 2202.90-  Other, Iceland & Norway (*), Switzerland/Lichtenstein *
• 22.03 Beer made from malt, FREE
• 22.05 Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances, FREE
• 22.07 Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength.
  
  • 2207.20 -  Ethyl alcohol and other spirits, denatured, of any strength, FREE
• 22.08 Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages.
  • 2208.20 -  Spirits obtained by distilling grape wine or grape marc, FREE
  • 2208.30-  Whiskies, FREE
  • 2208.40 -  Rum and other spirits obtained by distilling fermented sugar- cane products1, FREE
  • 2208.50-  Gin and Geneva, FREE
  • 2208.60-  Vodk, FREE a
  • 2208.70-  Liqueurs and cordials, FREE
  • 2208.90-  Other, Iceland  &  Norway FREE, Switzerland/Lichtenstein *
• 22.09 Vinegar and substitutes for vinegar obtained from acetic acid, FREE

List 2 to Annex G – EFTA

Tariff Line, Description of Products, MFN Applied Rate and Offered Rate of Duty

• 04.03: Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa.
• 0403.10: Yogurt
• 0403.10.10: Within access commitment, 6.5%, free
• 0403.90: Other
• 0403.90.91: Other: Within access commitment, 7.5%, free
• 0501.00.00: Human  hair,  unworked, whether or  not  washed  orscoured; waste of human hair., free, free
• 05.02: Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.
• 0502.10.00: Pigs',  hogs'  or  boars'  bristles  and  hair  and  waste thereof, free, free
• 0502.90.00: Other, free, free
• 05.05: Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of fe 
• 0505.10.00: Feathers of a kind used for stuffing; down, free, free
• 0505.90.00: Other, free, free
• 05.07: Ivory, tortoise-shell, whalebone and whalebone hair, horns,   antlers,   hooves,   nails,   claws   and   beaks, unworked or simply prepared but not cut to shape; powder and waste of these products.
• 0507.10.00: Ivory; ivory powder and waste, free, free
• 0507.90.00: Other, free, free
• 0508.00.00: Coral  and  similar  materials,  unworked  or  simply prepared but not otherwise worked; shells of molluscs, crustaceans  or  echinoderms  and  cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof., free, free
• 0510.00.00: Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in  the  preparation of  pharmaceutica products,    fresh,    chilled,    frozen    or     otherwise provisionally preserved., free, free
• 05.11: Animal products not elsewhere specified or included; dead  animals  of  Chapter  1  or  3,  unfit  for  human consumption
• 0511.9: Other 
• 0511.99: Other 
• 0511.99.10: Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material, free, free
• 0511.99.90: Other, free, free
• 07.10: Vegetables  (uncooked  or  cooked  by  steaming  or boiling in water), frozen 
• 0710.40.00: Sweet corn, 9.5%, free
• 07.11: Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but  unsuitable in  that state for immediate consumption. 
• 0711.90: Other vegetables; mixtures of vegetables  
• 0711.90.90: Other, 8.0%, free
• 09.01: Coffee,  whether  or  not  roasted  or  decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion 
• 0901.1: Coffee, not roasted  
• 0901.11.00: Not decaffeinated, free, free
• 0901.12.00: Decaffeinated, free, free
• 0901.2: Coffee, roasted 
• 0901.21.00: Not decaffeinated, free, free
• 0901.22.00: Decaffeinated, free, free
• 0901.90.00: Other, free, free
• 09.02: Tea, whether or not flavoured
• 0902.10: Green tea (not fermented) in immediate packings of a content not exceeding 3 kg 
• 0902.10.10: In bags for individual servings, free, free
• 0902.10.90: Other, free, free
• 0902.20.00: Other green tea (not fermented), free, free
• 0902.30: Black tea  (fermented) and  partly fermented tea,  in immediate packings of a content not exceeding 3 kg  
• 0902.30.10: In bags for individual servings, free, free
• 0902.30.90: Other, free, free
• 0902.40.00: Other   black   tea   (fermented)   and   other   partly fermented tea, free, free
• 13.02: Vegetable   saps   and   extracts;   pectic   substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products. 
• 1302.1: Vegetable saps and extracts
• 1302.12.00: Of liquorice, free, free
• 1302.13.00: Of hops, free, free
• 1302.19.00: Other, free, free
• 1302.20.00: Pectic substances, pectinates and pectates, free, free
• 1302.3: Mucilages and thickeners, whether or not modified, derived from vegetable products
• 1302.31.00: Agar-agar, free, free
• 1302.32.00: Mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seeds, free, free
• 1302.39.00: Other, free, free
• 14.01: Vegetable  materials  of  a  kind  used  primarily  for plaiting (for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark). 
• 1401.10.00: Bamboos, free, free
• 1401.20.00: Rattans, free, free
• 1401.90.00: Other, free, free
• 14.04: Vegetable   products   not   elsewhere   specified   or included 
• 1404.20.00: Cotton linters, free, free
• 1404.90.00: Other, free, free
• 15.16: Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re- esterified or elaidinized, whether or not refined, but not further prepared. 
• 1516.20: Vegetable fats and oils and their fractions
• 1516.20.10: Hydrogenated castor oil, free, free
• 15.17: Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16. 
• 1517.10: Margarine, excluding liquid margarine  
• 1517.10.10: Within access commitment, 7.5%, free
• 1517.90: Other
• 1517.90.10: Imitation lard, free, free
• 1517.90.91: Other: Shortening, 11.0%, free
• 1517.90.99: Other: Other, 11.0%, free
• 1518.00: Animal or vegetable fats and oils and their fractions,boiled, oxidized, dehydrated, sulphurized, blown, polymerized by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16; inedible mixtures or preparations of 
• 1518.00.10: Boiled linseed oil, 4.5%, free
• 1520.00.00: Glycerol, crude; glycerol waters and glycerol lyes., free, free
• 15.21: Vegetable waxes (other than triglycerides), beeswax, other  insect waxes  and  spermaceti, whether or  not refined or coloured. 
• 1521.10.00: Vegetable waxes, free, free
• 1521.90.00: Other, free, free
• 1522.00.00: Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes., free, free
• 17.02: Other  sugars,  including  chemically  pure  lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel. 
• 1702.50.00: Chemically pure fructose, free, free
• 1702.90.40: Chemically pure maltose, 6.0%, free
• 17.04: Sugar confectionery (including white chocolate), not containing cocoa. 
• 1704.10.00: Chewing gum, whether or not sugar-coated, 9.5%, 4.5%
• 1704.90: Other 
• 1704.90.10: Chestnut cream or paste, free, free
• 1704.90.20: Liquorice candy; Toffee, 10.0%, 5.0%:  
• 1704.90.90: Other, 9.5%, free
• 18.03: Cocoa paste, whether or not defatted. 
• 1803.10.00: Not defatted, free, free
• 1803.20.00: Wholly or partly defatted, free, free
• 1804.00.00: Cocoa butter, fat and oil., free, free
• 1805.00.00: Cocoa powder, not containing added sugar or other sweetening matter., 6.0%, free
• 1806.10: Cocoa  powder,  containing  added  sugar  or  other sweetening matter 
• 1806.10.10: Containing 90% or more by weight of sugar, 6.0%, free
• 1806.10.90: Other, 6.0%, free
• 1806.20: Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg  
• 1806.20.10: Cocoa   paste   containing   added   sugar   or   other sweetening matter, whether or not enriched with additional cocoa butter, but containing no other ingredients, free, free
• 1806.20.21: Chocolate ice  cream mix  or  ice  milk  mix:  Within access commitment, 5.0%, free
• 1806.20.90: Other, 6.0%, 3.0%
• 1806.3: Other, in blocks, slabs or bars  
• 1806.31.00: Filled, 6.0%, 3.0%
• 1806.32.00: Not filled, 6.0%, free
• 1806.90: Other  
• 1806.90.11: Chocolate ice  cream mix  or  ice  milk  mix:  Within access commitment, 5.0%, free
• 1806.90.90: Other, 6.0%, free
• 19.01: Malt extract; food preparations of flour, groats, meal, starch  or  malt  extract,  not  containing  cocoa  or containing   less   than   40%   by   weight   of   cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of  
• 1901.10: Preparations for infant use, put up for retail sale  
• 1901.10.10: Food  preparations  of  flour,  meal,  starch  or  malt extract, 6.0%, free
• 1901.10.20: Food preparations of goods of headings 04.01 to 04.04 containing more than 10% on a dry weight basis of milk solids, 9.5%, free
• 1901.10.90: Other, 9.5%, free
• 1901.20: Mixes and doughs for the preparation of bakers' wares of heading 19.05  
• 1901.20.11: In packages of a weight not exceeding 11.34 kg each: Containing more than 25% by weight of butterfat, not put up for retail sale, within access commitment, 4.0%, free
• 1901.20.13: In packages of a weight not exceeding 11.34 kg each: Other, containing 25% or more by weight of wheat, within access commitment, 4.0%, free
• 1901.20.14: In packages of a weight not exceeding 11.34 kg each: Other, in packages of a weight not exceeding 454 g each, containing 25% or more by weight of wheat, over access commitment; Frozen, for bread, buns, rolls and pizza crusts, in packages of a weight not, 4.0%, free
• 1901.20.19: In packages of a weight not exceeding 11.34 kg each: Other, 6.0%, free
• 1901.20.21: In bulk or in packages of a weight exceeding 11.34 kg each: Containing more than 25% by weight of butterfat, not put up for retail sale, within access commitment, 3.0%, free
• 1901.20.23: In bulk or in packages of a weight exceeding 11.34 kg each: Other, containing 25% or more by weight of wheat, within access commitment, 3.0%, free
• 1901.20.29: In bulk or in packages of a weight exceeding 11.34 kg each: Other, 4.5%, free
• 1901.90: Other
• 1901.90.11: Malt extract: Within access commitment, 8.5%, free
• 1901.90.20: Food  preparations  of  flour,  meal,  starch  or  malt extract, 4.5%, free
• 1901.90.31: Food  preparations  of  goods  of  headings  04.01  to 04.04, containing more than 10% but less than 50 % on a dry weight basis of milk solids: Ice cream mixes or ice milk mixes, within access commitment, 6.5%, free
• 1901.90.33: Food  preparations  of  goods  of  headings  04.01  to 04.04, containing more than 10% but less than 50 % on a dry weight basis of milk solids: Other, not put up for retail sale, within access commitment, 6.5%, free
• 1901.90.39: Food  preparations  of  goods  of  headings  04.01  to 04.04, containing more than 10% but less than 50 % on a dry weight basis of milk solids: Other, 9.5%, free
• 1901.90.40: Food  preparations  of  goods  of  headings  04.01  to 04.04, containing 10% or less on a dry weight basis of milk solids, 9.5%, free
• 1901.90.51: Food  preparations  of  goods  of  headings  04.01  to 04.04, containing 50 % or more on a dry weight basis of milk solids: Ice cream mixes or ice milk mixes, within access commitment, 6.5%, free
• 1901.90.53: Food  preparations  of  goods  of  headings  04.01  to 04.04, containing 50 % or more on a dry weight basis of milk solids: Other, not put up for retail sale, within access commitment, 6.5%, free
• 1901.90.59: Food  preparations  of  goods  of  headings  04.01  to 04.04, containing 50 % or more on a dry weight basis of milk solids: Other, 9.5%, free
• 19.02: Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti,  macaroni,  noodles,  lasagna,  gnocchi, ravioli, cannelloni; couscous, whether or not prepared.
• 1902.1: Uncooked pasta, not stuffed or otherwise prepared:
• 1902.11: Containing eggs
• 1902.11.10: Containing 25% or more by weight of wheat, within access commitment, 4.0%, free
• 1902.11.90: Other, 6.0%, free
• 1902.19: Other
• 1902.19.11: Low protein or protein-free pasta, certified by Health Canada as special low protein or protein-free dietary products:  Containing  25%  or  more  by  weight  of wheat, within access commitment, free, free
• 1902.19.12: Low protein or protein-free pasta, certified by Health Canada as special low protein or protein-free dietary products:  Containing  25%  or  more  by  weight  of wheat, over access commitment, free, free
• 1902.19.19: Low protein or protein-free pasta, certified by Health Canada as special low protein or protein-free dietary products: Other, free, free
• 1902.19.21: Other, containing flour and water only: Containing 25%  or  more  by  weight  of  wheat,  within  access commitment, free, free
• 1902.19.22: Other, containing flour and water only: Containing 25% or more by weight of wheat, in packages of a weight  not  exceeding  2.3  kg  each,  over  access commitment, free, free
• 1902.19.29: Macaroni and vermicelli, containing flour and water only: Other, free, free
• 1902.19.91: Other: Containing 25% or more by weight of wheat, within access commitment, 4.0%, free
• 1902.19.99: Other: Other, 6.0%, free
• 1902.20.00: Stuffed pasta, whether or  not  cooked or  otherwise prepared, 11.0%, free:  
• 1902.30: Other pasta
• 1902.30.11: Low  protein  or  protein-free  pasta,  without  meat, certified by Health Canada as special low protein or protein-free dietary products: Containing 25% or more by weight of wheat, within access commitment, free, free
• 1902.30.12: Low  protein  or  protein-free  pasta,  without  meat, certified by Health Canada as special low protein or protein-free dietary products: Containing 25% or more by weight of wheat, over access commitment, free, free
• 1902.30.19: Low  protein  or  protein-free  pasta,  without  meat, certified by Health Canada as special low protein or protein-free dietary products: Other, free, free
• 1902.30.20: Other, containing 25% or more by weight of wheat, without meat, within access commitment, 4.0%, free
• 1902.30.40: Other, without meat, 6.0%, free
• 1902.30.50: With meat, 11.0%, free
• 1902.40: Couscous
• 1902.40.10: In packages of a weight not exceeding 11.34 kg each, 5.5%, free
• 1902.40.20: In bulk or in packages of a weight exceeding 11.34 kg each, 4.5%, free
• 1903.00.00: Tapioca and substitutes therefor prepared from starch, in the form of  flakes, grains, pearls, siftings or  in similar forms., free, free
• 19.04: Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the  form  of  flakes  or  other worked grains  (except flour, groats and meal), pre-cooked or not
• 1904.10: Prepared foods obtained by the swelling or roasting of cereals or cereal products
• 1904.10.10: Containing 25% or more by weight of wheat, within access commitment, 4.0%, free
• 1904.10.30: Of barley, within access commitment, 4.0%, free
• 1904.10.90: Other, 6.0%, free
• 1904.20: Prepared foods obtained from unroasted cereal flakes or  from  mixtures  of  unroasted  cereal  flakes  and roasted cereal flakes or swelled cereals
• 1904.20.10: Containing  25%  or  more  by  weight  of  wheat,  in packages of a weight not exceeding 11.34 kg each, within access commitment, 4.0%, free
• 1904.20.30: Of  barley, in  packages of  a  weight  not  exceeding 11.34 kg each, within access commitment, 4.0%, free
• 1904.20.50: Other, in packages of a weight not exceeding 11.34 kg each, 6.0%, free
• 1904.20.61: In bulk or in packages of a weight exceeding 11.34 kg each: Containing 25% or more by weight of wheat, within access commitment, 3.0%, free
• 1904.20.63: In bulk or in packages of a weight exceeding 11.34 kg each: Of barley, within access commitment, 3.0%, free
• 1904.20.69: In bulk or in packages of a weight exceeding 11.34 kg each: Other, 4.5%, free
• 1904.30: Bulgur wheat
• 1904.30.10: Containing  25%  or  more  by  weight  of  wheat,  in packages of a weight not exceeding 11.34 kg each, within access commitment, 4.0%, free
• 1904.30.50: Other, in packages of a weight not exceeding 11.34 kg each, 6.0%, free
• 1904.30.61: In bulk or in packages of a weight exceeding 11.34 kg each: Containing 25% or more by weight of wheat, within access commitment, 3.0%, free
• 1904.30.69: In bulk or in packages of a weight exceeding 11.34 kg each: Other, 4.5%, free
• 1904.90.10: Containing  25%  or  more  by  weight  of  wheat,  in packages of a weight not exceeding 11.34 kg each, within access commitment, 4.0%, free
• 1904.90.30: Of  barley, in  packages of  a  weight  not  exceeding 11.34 kg each, within access commitment, 4.0%, free
• 1904.90.50: Other, in packages of a weight not exceeding 11.34 kg each, 6.0%, free
• 1904.90.61: In bulk or in packages of a weight exceeding 11.34 kg each: Containing 25% or more by weight of wheat, within access commitment, 3.0%, free
• 1904.90.63: In bulk or in packages of a weight exceeding 11.34 kg each: Of barley, within access commitment, 3.0%, free
• 1904.90.69: In bulk or in packages of a weight exceeding 11.34 kg each: Other, 4.5%, free
• 1905.10: Crispbread
• 1905.10.10: Leavened  with  yeast,  containing  25%  or  more  by weight of wheat, within access commitment, free, free
• 1905.10.21: Leavened  with  yeast,  containing  25%  or  more  by weight   of   wheat,   over   access   commitment:   in packages of a weight not exceeding 454 g each, free, free
• 1905.10.30: Other, leavened with yeast, free, free
• 1905.10.40: Not leavened with yeast, in packages of a weight not exceeding 11.34 kg each, containing 25% or more by weight of wheat, within access commitment, 4.0%, free
• 1905.10.60: Other,  not  leavened  with  yeast,  in  packages  of  a weight not exceeding 11.34 kg each, 6.0%, free
• 1905.10.71: Other, not leavened with yeast, in bulk or in packages of a weight exceeding 11.34 kg each: Containing 25% or more by weight of wheat, within access commitment, 3.0%, free
• 1905.10.79: Other, not leavened with yeast, in bulk or in packages of a weight exceeding 11.34 kg each: Other, 4.5%, free
• 1905.20.00: Gingerbread and the like, 3.0%, free
• 1905.3: Sweet biscuits; waffles and wafers:
• 1905.31: Sweet biscuits
• 1905.31.10: Certified by Health Canada as special low protein or protein-free products, free, free
• 1905.31.21: Other biscuits valued at 44¢/kg or more, said value to
• be based on the net weight and to include the value of the usual retail package: Containing 25% or more by weight of wheat, within access commitment, 2.0%, free
• 1905.31.29: Other biscuits valued at not less than 44¢/kg, said value to be based on the net weight and to include the value of the usual retail package: Other, 3.0%, free
• 1905.31.91: Other: Containing 25% or more by weight of wheat, within access commitment, 2.0%, free
• 1905.31.99: Other: Other, 3.0%, free
• 1905.32: Waffles and wafers
• 1905.32.10: Certified by Health Canada as special low protein or protein-free products, free, free
• 1905.32.91: Other: Containing 25% or more by weight of wheat, within access commitment, 2.0%, free
• 1905.32.99: Other: Other, 3.0%, free
• 1905.40: Rusks, toasted bread and similar toasted products
• 1905.40.10: Special dietary, as defined under regulations of Health Canada, free, free
• 1905.40.20: Other, leavened with yeast, containing 25% or more by weight of wheat, within access commitment, free, free
• 1905.40.31: Other, leavened with yeast, containing 25% or more by  weight  of  wheat,  over  access  commitment:  In packages of a weight not exceeding 454 g each, free, free
• 1905.40.40: Other, leavened with yeast, free, free
• 1905.40.50: Other, not leavened with yeast, containing 25% or more by weight of wheat, within access commitment, 3.5%, free
• 1905.40.90: Other, 5.5%, free
• 1905.90: Other
• 1905.90.10: Special dietary biscuits as defined under regulations of Health Canada;Low protein or protein-free biscuits certified by Health Canada as special low protein or protein-free products, free, free
• 1905.90.20: Bread,  leavened  with  yeast;Unleavened  bread  for sacramental purposes and communion wafers, free, free
• 1905.90.31: Other bread: Containing 25% or more by weight of wheat, in packages of a weight not exceeding 11.34 kg each, within access commitment, 4.0%, free
• 1905.90.34: Other bread: Containing 25% or more by weight of wheat, in bulk or in packages of a weight exceeding 11.34 kg each, within access commitment, 3.0%, free
• 1905.90.39: Other bread : Other, 4.5%, free
• 1905.90.41: Other biscuits: Containing 25% or more by weight of wheat, valued at 44¢/kg or more, said value to be based on the net weight and to include the value of the usual retail package, within access commitment, 2.0%, free
• 1905.90.42: Other  biscuits:  Other,  containing 25%  or  more  by weight of wheat, within access commitment, 2.0%, free
• 1905.90.49: Other biscuits Other, 3.0%, free
• 1905.90.51: Pizza and quiche; pastries, pies, puddings and cakes, including sweet products leavened with yeast; bakery products made without flour: Pizza and quiche, 14.5%, free
• 1905.90.59: Pizza and quiche; pastries, pies, puddings and cakes, including sweet products leavened with yeast; bakery products made without flour: Other, 9.5%, free
• 1905.90.61: Pretzels: Containing 25% or more by weight of wheat, within access commitment, 2.0%, free
• 1905.90.69: Pretzels: Other, 3.0%, free
• 1905.90.71: Empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and cheese sticks: In packages of a weight not exceeding 11.34 kg each, 6.0%, free
• 1905.90.72: Empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and cheese sticks: In bulk or in packages of a weight exceeding 11.34 kg each, 4.5%, free
• 1905.90.90: Other, 11.0%, free
• 20.01: Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid.
• 2001.90: Other
• 2001.90.90: Other, free, free
• 20.02: Tomatoes prepared or  preserved otherwise than  by vinegar or acetic acid 
• 2002.90.00: Other[Effective on January 1, 2003], 11.5%, free
• 20.04: Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 20.06.
• 2004.10.00: Potatoes, 6.0%, free
• 2004.90: Other vegetables and mixtures of vegetables
• 2004.90.99: Other: Other, 9.5%, free
• 20.05: Other vegetables prepared or preserved otherwise than by  vinegar  or  acetic  acid,  not  frozen,  other  than products of heading 20.06.
• 2005.20.00: Potatoes, 6.0%, free
• 2005.80.00: Sweet corn (Zea mays var. saccharata), 10.5%, free
• 2006.00: Vegetables, fruit, nuts, fruit-peel and other parts of plants,   preserved   by   sugar   (drained,   glacé   or crystallised).
• 2006.00.90: Other, free, free
• 20.07: Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not  containing  added  sugar  or  other  sweetening matter.
• 2007.10.00: Homogenized preparations, 6.5%, free
• 2007.9: Other
• 2007.91.00: Citrus fruit, 8.5%, free
• 2007.99: Other
• 2007.99.10: Strawberry jam, 12.5%, free
• 2007.99.20: Banana purée, free, free
• 2007.99.90: Other, 8.5%, free
• 20.08: Fruit, nuts and other edible parts of plants, otherwise prepared  or  preserved,  whether  or  not  containing added sugar or other sweetening matter or spirit, not elsewhere specified or included
• 2008.1: Nuts,  ground-nuts and  other seeds, whether or  not mixed together
• 2008.11: Ground-nuts
• 2008.11.10: Peanut butter, free, free
• 2008.11.20: Peanuts, blanched, 6.0%, free
• 2008.11.90: Other, 6.0%, free
• 2008.9: Other,   including   mixtures   other   than   those   of subheading 2008.19
• 2008.91.00: Palm hearts, free, free
• 2008.99.90: Other, 6.0%, free
• 21.01: Extracts, essences and concentrates, of coffee, tea ormaté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof.
• 2101.1: 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
• 2101.11.10: Instant coffee, not flavoured, free, free
• 2101.11.90: Other, free, free
• 2101.12.00: Preparations  with  a  basis  of  extracts,  essences  or concentrates or with a basis of coffee, free, free
• 2101.20.00: 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, free, free
• 2101.30.00: Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof, free, free
• 21.02: Yeasts (active or inactive); other single-cell micro- organisms,  dead   (but   not   including  vaccines  of heading 30.02); prepared baking powders.
• 2102.10: Active yeasts
• 2102.10.10: With a moisture content of 15% or more but excluding liquid yeast, 8.0%, free
• 2102.10.20: With a moisture content of less than 15%; liquid yeast, 6.0%, free
• 2102.20.00: Inactive  yeasts;  other  single-cell  micro-organisms, dead, free, free
• 2102.30.00: Prepared baking powders, 3.0%, free
• 21.03: Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard.
• 2103.10.00: Soya sauce, 9.5%, free
• 2103.20: Tomato ketchup and other tomato sauces
• 2103.20.10: Tomato ketchup, 12.5%, 6.0%
• 2103.20.90: Other, 12.5%, 6.0%
• 2103.30: Mustard flour and meal and prepared mustard
• 2103.30.10: Mustard flour and meal, 3.0%, free
• 2103.30.20: Prepared mustard, 9.5%, free
• 2103.90: Other
• 2103.90.10: Mayonnaise and salad dressing, 11.0%, free
• 2103.90.20: Mixed condiments and mixed seasonings, 8.0%, free
• 2103.90.90: Other, 9.5%, free
• 21.04: Soups    and    broths    and    preparations   therefor; homogenized composite food preparations.
• 2104.10.00: Soups and broths and preparations therefor, 6.0%, free
• 2104.20.00: Homogenized composite food preparations, 11.0%, 5.5%
• 2105.00: Ice  cream  and  other  edible  ice,  whether  or  not containing cocoa 
• 2105.00.10: Flavoured ice and ice sherbets, 9.5%, 5.0%
• 2105.00.91: Other: Within access commitment, 6.5%, free
• 21.06: Food preparations not elsewhere specified or included 
• 2106.10.00: Protein concentrates and textured protein substances, 11.0%, 5.5%
• 2106.90: Other 
• 2106.90.10: Chewing   gum,   containing   2   mg   or   more   of nicotine;Cream  of  coconut  syrup  for  use  in  the manufacture        of                            beverages;Elderberry               flower concentrate and Limeflower concentrate for use in the manufacture  of   beverages;Nutmeat  substitutes;Tea substitutes;, free, free
• 2106.90.21: Syrups derived from cane or beet sugar, containing added colouring matter;Food concentrates and fruit syrups for use in beverages or other food preparations: Syrups derived from cane or beet sugar, containing, in the dry state, 90% or more by weight of, 6.0%, free
• 2106.90.29: Syrups derived from cane or beet sugar, containing added  colouring  matter  and  food  concentrates  and fruit syrups for use in beverages or other preparations: Other, 6.0%, free
• 2106.90.31: Milk,  cream  or  butter  substitutes  and  preparations suitable for use as butter substitutes: Milk, cream or butter substitutes, containing 50% or more by weight of dairy content, within access commitment, 5.0%, free
• 2106.90.33: Milk,  cream  or  butter  substitutes  and  preparations suitable for use as butter substitutes: Preparations, containing more than 15% by weight of milk fat but less than 50% by weight of dairy content, suitable for use as butter substitutes, within access com, 5.0%, free
• 2106.90.35: Milk,  cream  or  butter  substitutes  and  preparations suitable for use as butter substitutes: Milk or cream substitutes, containing, in the dry state, over 10% by weight of milk solids but less than 50% by weight of dairy content, and butter substitutes, con, 8.0%, free
• 2106.90.39: Milk,  cream  or  butter  substitutes  and  preparations suitable for use as butter substitutes: Other, 8.0%, free
• 2106.90.91: Other:  Concentrated  juice  of  any  single  fruit  or vegetable, fortified with vitamins or minerals, 10.5%, 5.0%
• 2106.90.92: Other:  Concentrated mixtures  of  fruit  or  vegetable juices, fortified with vitamins or minerals, 10.5%, 5.0%
• 2106.90.96: Other: Compound alcoholic preparations, not based on one or more odoriferous substances, with an alcoholic strength exceeding 0.5% by volume, for use in the manufacture of beverages, $0.70/litre plus 19%, 19.0%
• 2106.90.98: Other: Jelly powders, ice cream powders and powders for similar preparations, 10.5%, 5.0%
• 2106.90.99: Other: Other, 10.5%, free
• 22.01: Waters, including natural or artificial mineral waters and  aerated  waters,  not  containing  added  sugar  or other sweetening matter nor flavoured; ice and snow.:  :  
• 2201.10.00: Mineral waters and aerated waters, free, free
• 2201.90.00: Other, 6.5%, free
• 22.02: Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured,  and  other  non-alcoholic  beverages,  not including fruit or vegetable juices of heading 20.09.:  :
• 2202.10.00: Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, 11.0%, free
• 2202.90: Other, 3.3¢/litre, free  
• 2202.90.10: Non-alcoholic beer 
• 2202.90.20: Non-alcoholic wine, 3.3¢/litre, free  
• 2202.90.31: Juices,  not  concentrated, fortified with  vitamins or minerals: Of any single fruit or vegetable, 11.0%, free
• 2202.90.32: Juices,  not  concentrated, fortified with  vitamins or minerals: Of mixtures of fruits or vegetables, 11.0%, free
• 2202.90.41: Beverages containing milk: Chocolate milk, 11.0%, free
• 2202.90.42: Beverages containing milk: Other, containing 50% or more by weight of dairy content, not put up for retail sale, within access commitment, 7.5%, free
• 2202.90.49: Beverages containing milk: Other, 11.0%, free
• 2202.90.90: Other, 11.0%, free
• 2203.00.00: Beer made from malt., free, free
• 22.05: Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances.:  :  
• 2205.10: In containers holding 2 litres or less:  :  
• 2205.10.10: Of  an  alcoholic strength by  volume not  exceeding 18.3% vol: 2.11¢/litre, free
• 2205.10.20: Of an alcoholic strength by volume exceeding 18.3% vol but not exceeding 22.9% vol, 16.0%, free
• 2205.10.30: Of an alcoholic strength by volume exceeding 22.9% vol, 16.0%, free
• 2205.90: Other 
• 2205.90.10: Of  an  alcoholic strength by  volume not  exceeding18.3% vol, 2.11¢/litre, free  
• 2205.90.20: Of an alcoholic strength by volume exceeding 18.3% vol but not exceeding 22.9% vol, 16.0%, free
• 2205.90.30: Of an alcoholic strength by volume exceeding 22.9% vol, 16.0%, free
• 22.07: Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength.:  :  
• 2207.20: Ethyl  alcohol  and  other  spirits,  denatured,  of  any strength  
• 2207.20.11: Ethyl alcohol: Specially denatured alcohol, within the meaning of the Excise Act, 2001, 92¢/litre of absolute ethyl alcohol, free
• 2207.20.12: Ethyl alcohol: Denatured alcohol, within the meaning of the Excise Act, 2001, 92¢/litre of absolute ethyl alcohol, free
• 2207.20.19: Ethyl alcohol: Other, 12.28¢/litre of absolute ethyl alcohol, free
• 2207.20.90: Other, 6.5%, free
• 22.08: Undenatured ethyl alcohol of an alcoholic strength by volume of  less than 80% vol; spirits, liqueurs and other spirituous beverages.:  :  
• 2208.20.00: Spirits obtained by distilling grape wine or grape marc, free, free
• 2208.30.00: Whiskies, free, free
• 2208.40: Rum and other spirits obtained by distilling fermented sugar-cane products:  :  
• 2208.40.10: Rum, 24.56¢/litre of absolute ethyl alcohol, free
• 2208.40.90: Other, 12.28¢/litre of absolute ethyl alcohol, free
• 2208.50.00: Gin and Geneva, 92¢/litre of absolute ethyl alcohol, free
• 2208.60.00: Vodka, 12.28¢/litre of absolute ethyl alcohol, free
• 2208.70.00: Liqueurs and cordials, 12.28¢/litre of absolute ethyl alcohol, free
• 2208.90: Other 
• 2208.90.10: Tequila, free, free
• 2208.90.21: Undenatured ethyl alcohol: For use as a spirituous or alcoholic beverage or for use in the manufacture of spirituous or alcoholic beverages, 12.28¢/litre of absolute ethyl alcohol, free
• 2208.90.29: Undenatured ethyl alcohol: Other, 4.92¢/litre of absolute ethyl alcohol, free
• 2208.90.30: Angostura bitters, free, free
• 2208.90.41: Spirituous  fruit  juices  of  an  alcoholic  strength  by volume not  exceeding 14.3% vol: Packaged, of an alcoholic strength by volume not exceeding 7% vol, 35.2¢/litre, free:  
• 2208.90.49: Spirituous  fruit  juices  of  an  alcoholic  strength  by volume not exceeding 14.3% vol: Other, 35.2¢/litre, free:  
• 2208.90.92: Other: Fruit brandies, free, free
• 2208.90.98: Other: Other, packaged, of an alcoholic strength by volume not exceeding 7%, 12.28¢/litre of absolute ethyl alcohol, free
• 2208.90.99: Other: Other, 12.28¢/litre of absolute ethyl alcohol, free
• 2209.00.00: Vinegar  and  substitutes  for  vinegar  obtained  from acetic acid., 9.5%, free

Note
Please note that concessions apply only to the eight-digit tariff lines listed in this List. Headings and/or subheadings were included for descriptive purposes only.