PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS

Chapter 20 of the EU Customs Tariff covers preparations of vegetables, fruit, nuts, or other parts of plants, prepared or preserved otherwise than by the processes provided for in Chapters 07-08 and 11. Classified here are vegetables, fruit, and nuts processed by various methods: cooked, pickled in vinegar, preserved in brine, frozen with added sugar, candied, in the form of jams, jellies, marmalades, compotes, and pastes. This includes processed tomatoes (tomato concentrate, ketchup, canned tomatoes), preserved mushrooms, processed olives, preserved cucumbers, sweet corn, preserved peas, beans in sauce, as well as fruit in syrup, jams, preserves, marmalades, fruit butter, candied fruit, compotes, fruit purees, and pastes. Fruit and vegetable juices are classified under heading 2009, covering juices of oranges, apples, grapes, pineapples, tomatoes, and other fruit and vegetables. Imports of processed fruit and vegetable products into the EU require compliance with food safety standards, including limits on pesticides, mycotoxins, and food additives. Products must be properly labelled in accordance with the EU Food Information Regulation. Specific requirements apply to jams and marmalades (Directive 2001/113/EC), fruit and vegetable juices (Directive 2001/112/EC), and tomato concentrate.

Duty rates on processed fruit and vegetable products are varied. Tomato concentrate is subject to a duty of 14.4%, canned tomatoes (whole, chopped) - 14.4%. Preserved mushrooms - 23% (with quotas for mushrooms from China). Processed olives - from 4% to 13.1%. Preserved cucumbers - 17.6%. Jams and marmalades - from 20% to 24% + agricultural component. Fruit in syrup or frozen with sugar - from 9.6% to 20.8%. Orange juice - 12.2%, apple juice - 18%, grapefruit juice - 12.2%, tomato juice - 16.8%. The EU applies tariff rate quotas on numerous products, including mushrooms, sweet corn, and certain juices. Countries with preferential agreements (Mediterranean basin, ACP, GSP) benefit from reduced rates.

Classification in Chapter 20 requires determining the type of vegetable or fruit, the method of processing (cooked, pickled, preserved, candied, as jam), and the sugar and alcohol content. Frozen vegetables without any additions are classified in Chapter 07, not Chapter 20 - only the addition of sugar or another ingredient qualifies them for Chapter 20. Fruit and vegetable juices (heading 2009) must be unfermented and without alcohol - otherwise they fall under Chapter 22. Mixtures of fruit and vegetables are classified according to the predominant component. Ketchup and tomato sauces may be classified under heading 2002 or 2103 depending on the composition.