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Heading 1901 · Chapter 19

Malt extract and other prepared foods made from flour, starch or dairy products, including certain cocoa-containing foods

This heading covers malt extract and prepared foods made from flour, meal, starch or malt extract, as well as prepared foods made from milk and related dairy products. Cocoa may be present at less than 40% by weight on a completely fat-free basis for the first group, or less than 5% on that basis for the dairy-based group.

For example

  • Malt extract, not pasta, tapioca or a prepared cereal product of the types named in the neighbouring headings
  • A prepared food made from flour, containing cocoa at less than 40% by weight on a completely fat-free basis, and not a bread or other bakery product
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Official tariff text

Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing < 40% by weight of cocoa calculated on a totally defatted basis, n.e.s.; food preparations of milk, cream, butter milk, sour milk, sour cream, whey, yogurt, kephir, and similar goods of heading 0401 to 0404, not containing cocoa or containing < 5% by weight of cocoa calculated on a totally defatted basis, n.e.s.

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Classification decides the rate here: from 3.8% to 6.4%.

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Duty rates shown here are estimates, read from official EU / Danish, Norwegian and UK tariff data for orientation only. Confirm the current rate with SKAT, TARIC, Norwegian Customs or the UK Online Trade Tariff before you file. The rate you pay can also depend on the country of origin. These are base customs duties only: import VAT, excise duties, anti-dumping duties and safeguard or quota measures are not included.