Follow us on:

Facebook Twitter LinkedIn YouTube

Archive -News

Customs advises on correct classification of fruit juice |16 June 2014

What is considered as fruit juice under heading 20.09 for classification purposes in Seychelles?
1.    Natural juice: Fruit or vegetable juice that has been extracted from fresh, healthy and ripe fruit or vegetables.

2.    Reconstituted juice: Fruit or vegetable juice that has been reconstituted through the addition of water to a juice concentrate. A concentrate is the result of a natural juice that has undergone treatment (usually heat) that evaporates almost all of the water from the natural juice leaving behind juice concentrate.

A concentrate may be reconstituted with water and qualify for heading 20.09 so long as the quantity of water added to the concentrate does not exceed an amount contained in natural juice. Juice produced from concentrate will typically state “100% juice reconstituted from juice concentrate”.

Natural fruit juice and appropriately reconstituted juice can be classified under heading 20.09 and will attract no duty (Brix value must not exceed 20 for fruit juice or exceed 30 for grape juice).

Can “Fruit Juice Drinks” or “Fruit Drinks” be classified under heading 20.09?  
No. Generally, fruit juice drinks and fruit drinks are beverages obtained by the addition of water to an amount of fruit juice. Adding water to fruit juice results in a diluted juice product which no longer has the properties of natural fruit juice. Fruit juice drinks have the character of beverages of heading 22.02 and will attract a duty rate of SCR10 per litre.
Example: Natural Orange Drink

Ingredients: water, natural orange juice (30%), sugar, citric acid, ascorbic acid, stabiliser (E466), natural flavour. No preservatives or artificial colours added.
Classification Heading: 22.02

Reason: water has been added to a fruit juice resulting in a diluted juice product. “Natural Orange Drink” is not a natural juice or an appropriately reconstituted juice.  

Can “Sparkling Fruit Juices” be classified under heading 20.09?

No. Juices containing a greater quantity of carbon dioxide than is normally present in juices that have been treated with carbon dioxide (e.g. to preserve or stop fermentation) such as carbonated, aerated or sparkling juices, no longer have the properties of natural juice.
Carbonated, aerated or sparkling juices and also lemonades and aerated or sparkling waters flavoured with fruit juice have the character of beverages under heading 22.02 and will attract a duty rate of up to SCR10 per litre.

Example: Sparkling 100% Pure Pear Juice
Ingredients: Reconstituted pear concentrate, citric acid, carbon dioxide. No preservatives.
Classification heading: 22.02

Reason: although 100% juice, the addition of carbon dioxide results in a sparkling beverage  product which no longer has the properties of a natural juice.   

For more information:   
   
Contact the SRC Customs Division - Classification, Valuation and Origin unit on 4293736 or email cvo@customs.src.gov.sc. Mail enquiries may be directed to SRC Customs Division, P.O. Box 50 Orion Mall, Victoria. Further classification advice is available at www.src.gov.sc
NOTE: As of 09 JULY 2014, these rates and classifications will be strictly enforced by the Customs Division. Importers failing to comply may be penalised. Importers are advised to seek clarification on rates and appropriate tariff classifications prior to committing to any importations.

       


» Back to Archive