Customs - Tariff Book Last updated: 01 Jan 2020
SA Customs Tariff (Schedule 1 Part 1) Print
Notes
1.
Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.
2.
Except where the context otherwise requires, throughout this Schedule any reference to "dried" products also covers products which have been dehydrated, evaporated or freeze- dried.
Notes
1.
The expression "milk" means full cream milk or partially or completely skimmed milk.
2.
For the purposes of heading 04.05:
(a)
The term "butter" means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80 per cent or more but not more than 95 per cent by mass, a maximum milk solids not-fat content of 2 per cent by mass and a maximum water content of 16 per cent by mass. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria.
(b)
The expression "dairy spreads" means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milkfat content of 39 per cent or more but less than 80 per cent by mass.
3.
Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading 04.06 provided that they have the three following characteristics:
(a)
a milkfat content, by mass of the dry matter, of 5 per cent or more;
(b)
a dry matter content, by mass, of at least 70 per cent but not exceeding 85 per cent; and
(c)
they are moulded or capable of being moulded.
4.
This Chapter does not cover the following:
(a)
products obtained from whey, containing by mass more than 95 per cent lactose, expressed as anhydrous lactose calculated on the dry matter (heading 17.02);
(b)
products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) (heading 19.01 or 21.06); or
(c)
albumins (including concentrates of two or more whey proteins, containing by mass more than 80 per cent whey proteins, calculated on the dry matter) (heading 35.02) or globulins (heading 35.04).
Subheading Notes
1.
For the purposes of subheading 0404.10, the expression "modified whey" means products consisting of whey constituents, that is to say, whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.
2.
For the purposes of subheading 0405.10 the term "butter" does not include dehydrated butter or ghee (subheading 0405.90).
Additional Note
1.
For the purposes of this Chapter "ultra high temperature (UHT) milk" or "long-life milk" is milk that has been heat-treated to the extent of being suitable for non-refrigerated storage prior to opening.
| Heading | CD | Description | Unit | General | EU | EFTA | SADC |
|---|---|---|---|---|---|---|---|
| 04.02 | Milk and cream, concentrated or containing added sugar or other sweetening matter: | ||||||
| 0402.9 | - Other: | ||||||
| 0402.91 | 2 | -- Not containing added sugar or other sweetening matter | kg | 450c/kg with a maximum of 96% | 450c/kg with a maximum of 96% | 450c/kg with a maximum of 96% | free |
| 0402.99 | -- Other: | ||||||
| 0402.99.10 | 0 | --- In aerosol containers | kg | 450c/kg with a maximum of 96% | 450c/kg with a maximum of 96% | 450c/kg with a maximum of 96% | free |
| 0402.99.90 | 9 | --- Other | kg | 450c/kg with a maximum of 96% | 450c/kg with a maximum of 96% | 450c/kg with a maximum of 96% | free |
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