Postby Sumana.00 » November 10th, 2012, 11:45 pm
MINISTRY OF TRADE, INDUSTRY AND INVESTMENT
FOOD ITEMS TO BE ZERO-RATED FOR
VALUE ADDED TAX (VAT)
The following list represents the
BROAD CATEGORIES AND GROUPINGS
encompassing in excess of four thousand (4,000) Supermarket Items
· Cream and creamers
· Biscuits, sweetened
· Meat and Edible Meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal.:
o Meat of swine: Hams, shoulders and cuts thereof with bone in;
o Meat of swine: Bellies (streaky) and cuts thereof; Bacon;
o Meat of swine: Other: Salted or in brine
o Meat of bovine animals: Salted or in brine
o Meat of bovine animals: Dried
· Yogurt
· Dairy Spreads
· Butter fat and butter oil
· Tea, whether or not flavoured, including herbal teas
· Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice; germ of cereals, whole, rolled, flaked or ground
· Imitation lard and lard substitutes (shortening)
· Prepared and preserved meat, meat offal or blood of-
o Turkey
o Fowls
o Hams and cuts of swine
o Shoulders and cuts of swine
o Other mixtures
o Bovine animals
o Other prepared or preserved meat, meat offal or blood including preparations of blood of any animal;
o Luncheon meat
· Prepared or preserved -
o Salmon;
o Crab;
o Shrimps and prawns
· Cake mix in retail packages not exceeding 2kg
· Oatmeal, meal or cereal which must be boiled in water or milk to make a porridge
· Waffles and wafers excluding communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products
· Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid other than –
o cucumber and gherkins; and
o those in packages of not less than 50 kg
· Tomatoes, whole or in pieces, prepared or preserved otherwise than by vinegar or acetic acid except those in packages of not less than 50 kg
· Other tomatoes other than tomato paste and except those in packages of not less than 50 kg
· Mushrooms, prepared or preserved otherwise than by vinegar or acetic acid other than mushrooms of the genus Agaricus
· Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products preserved by sugar (drained, glacé or crystallized)
o Potatoes other than those in packages of not less than 50 kg;
o Homogenized vegetables: Preparations for infant use, put up for retail sale;
o Peas (Pisum Sativum) other than those in packages of not less than 50 kg;
o Beans (Vigna spp., Phaseolus spp.): Beans, shelled other than those in packages of not less than 50 kg;
o Other Beans (Vigna spp., Phaseolus spp.) other than those in packages of not less than 50 kg;
o Olives other than those in packages of not less than 50 kg;
o Sweet corn (Zea mays var. saccharata) other than those in packages of not less than 50 kg;
o Bamboo shoots other than those in packages of not less than 50 kg
· Maraschino and glacé cherries
· Jams, fruit jellies, marmalade, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter:
o Homogenized preparations: Preparations for infant use, put up for retail sale;
o Citrus fruit, fruit purée and fruit paste in retail packages;
o Other fruit purée and fruit paste, not in retail packages, other than guava cheese, nutmeg jams and jellies;
o Pineapple-based;
o Guava jams and jellies;
o Other fruit puree and fruit paste
· 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 of other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included, except bulgur wheat
· 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:
o Nuts, ground-nuts and other seeds, whether or not mixed together: Ground-nuts;
o Pineapples;
o Oranges;
o Grapefruits;
o Pears;
o Apricots;
o Cherries;
o Peaches, including nectarines;
o Strawberries;
o Other excluding mixtures of peanut butter and other mixtures;
o Banana and plantain chips;
o Other mixtures
· Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter:
o Other juice of any single citrus fruit (excluding orange, grapefruit, lime): of a Brix value not exceeding 20: Other in packages put up for retail sale;
o Pineapple juice: of a Brix value not exceeding 20;
o Tomato juice
· Grape juice (including grape must):
o of a Brix value not exceeding 30: For infant use in packages put up for retail sale
o of a Brix value not exceeding 30
o Other grape juice
· Apple juice:
o of a Brix value not exceeding 20: For infant use in packages put up for retail sale;
o of a Brix value not exceeding 20: Other, in packages put up for retail sale;
o Other apple juice
· Juice of any other single fruit or vegetable:
o Passion fruit juice: Other, in packages put up for retail sale;
o Other passion fruit juice;
o Preparation of the juice of any other single fruit or vegetable for infant use put up for retail sale;
o Other juice of any single fruit or vegetable
· Mixtures of juices:
o Preparations of other mixtures of juices for infant use, put up for retail sale;
o Other mixtures of juices
· Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard:
o Other tomato sauces;
o Pepper sauce;
o Mayonnaise;
o Worcestershire sauce;
o Anchar, kuchela and similar preparations;
o All other similar sauces and preparations
· Soups and broths and preparations therefor; homogenized composite food preparations:
o In liquid form;
o In solid or powder form;
o Homogenized composite food preparations: Preparations for infant use, put up for retail sale
· Flavouring powders for making beverages
· Coconut milk in retail packages
· Artificial sweeteners
· Other waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter
· Other waters including mineral waters containing added sugar or other sweetening matter or flavoured and other non-alcoholic beverages
· Other beverages containing cocoa
· Malt beverages; and
· All other beverages
· Vegetables (cooked by steaming or boiling in water).
o Mixtures of vegetables; Other
· Dried vegetables, whole, cut, sliced, broken or in powder but not further prepared:
o Onions;
o Other vegetables; mixtures of vegetables
· Dried leguminous vegetables, shelled, whether or not skinned or split:
o Peas (Pisum Sativum): Pigeon peas;
o Peas (Pisum Sativum): Split peas
o Peas (Pisum Sativum): Blackeye peas;
o Peas (Pisum Sativum): Other peas;
o Peas (Pisum Sativum): Chickpeas (Garbanzos);
o Beans (Vigna spp.; Phaseolus spp): Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek;
o Beans (Vigna spp.; Phaseolus spp): Small red (adzuki) beans (Phaseolus or vigna angularis);
o Kidney beans, including white pea beans (Phaseolus vulgaris): Red kidney beans;
o Beans (Vigna spp.; Phaseolus spp): Kidney beans, including white pea beans (Phaseolus vulgaris): Other;
o Beans (Vigna spp.; Phaseolus spp): Other;
o Beans (Vigna spp.; Phaseolus spp): Lentils;
o Beans (Vigna spp.; Phaseolus spp): Broad beans (Vicia faba var. major) and horse beans (Vicia faba bar. Equina, Vicia faba var. minor); and
o Other dried leguminous vegetables, shelled, whether or not skinned or split
· Dates
· Prunes
· Seeds of cumin
· Sausages and similar products, of meat, meat offal or blood; food preparations based on these products:
o Other chicken sausages;
o Other sausages, canned;
o Other sausages
third world grand theft food 
