SCHEDULE(Section 2)

Wheat

  • 1 Wheat and meslin that are classified under tariff item No. 1001.11.10, 1001.19.10, 1001.91.10 or 1001.99.10 in the List of Tariff Provisions set out in the schedule to the Customs Tariff.

Wheat Products

  • 2 Wheat or meslin flour that is classified under tariff item No. 1101.00.10 in the List of Tariff Provisions set out in the schedule to the Customs Tariff.

  • 3 Wheat groats, meal and pellets, that are classified under tariff item No. 1103.11.10 or 1103.20.11 in the List of Tariff Provisions set out in the schedule to the Customs Tariff.

  • 4 Wheat grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled) that are classified under tariff item No. 1104.19.11 or 1104.29.11 in the List of Tariff Provisions set out in the schedule to the Customs Tariff.

  • 5 Wheat germ, whole, rolled, flaked or ground, that is classified under tariff item No. 1104.30.11 in the List of Tariff Provisions set out in the schedule to the Customs Tariff.

  • 6 Wheat starch that is classified under tariff item No. 1108.11.10 in the List of Tariff Provisions set out in the schedule to the Customs Tariff.

  • 7 Wheat gluten, whether or not dried, that is classified under tariff item No. 1109.00.10 in the List of Tariff Provisions set out in the schedule to the Customs Tariff.

  • 8 Mixes and doughs, for the preparation of bread, pastry, cakes, biscuits and other bakers’ wares classified under heading No. 19.05 in the List of Tariff Provisions set out in the schedule to the Customs Tariff, containing 25 per cent or more by weight of wheat, that are classified under tariff item No. 1901.20.13 or 1901.20.23 in the List of Tariff Provisions set out in the schedule to the Customs Tariff.

  • 9 Uncooked pasta, containing 25 per cent or more by weight of wheat, not stuffed or otherwise prepared, containing eggs, that is classified under tariff item No. 1902.11.10 in the List of Tariff Provisions set out in the schedule to the Customs Tariff.

  • 10 Uncooked pasta, containing flour and water only (where the flour content is 25 per cent or more by weight of wheat), that is classified under tariff item No. 1902.19.21 in the List of Tariff Provisions set out in the schedule to the Customs Tariff.

  • 11 Uncooked pasta, containing 25 per cent or more by weight of wheat, not stuffed or otherwise prepared, that is classified under tariff item No. 1902.19.11 or 1902.19.91 in the List of Tariff Provisions set out in the schedule to the Customs Tariff.

  • 12 Cooked or pre-cooked pasta, containing 25 per cent or more by weight of wheat, not stuffed and without meat, that is classified under tariff item No. 1902.30.11 or 1902.30.20 in the List of Tariff Provisions set out in the schedule to the Customs Tariff.

  • 13 Prepared foods, containing 25 per cent or more by weight of wheat, obtained by the swelling or roasting of cereals or cereal products, that are classified under tariff item No. 1904.10.10 in the List of Tariff Provisions set out in the schedule to the Customs Tariff.

  • 13.1 Prepared foods, containing 25 per cent or more by weight of wheat, obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals, that are classified under tariff item No. 1904.20.10 or 1904.20.61 in the List of Tariff Provisions set out in the schedule to the Customs Tariff.

  • 14 Cereals, containing 25 per cent or more by weight of wheat, in grain form or in the form of flakes or other worked grains (except flour and meal), pre-cooked or otherwise prepared, not elsewhere specified or included, that are classified under tariff item No. 1904.30.10, 1904.30.61, 1904.90.10 or 1904.90.61 in the List of Tariff Provisions set out in the schedule to the Customs Tariff.

  • 15 Crispbread, containing 25 per cent or more by weight of wheat, that is classified under tariff item No. 1905.10.10, 1905.10.40 or 1905.10.71 in the List of Tariff Provisions set out in the schedule to the Customs Tariff.

  • 16 Sweet biscuits, waffles and wafers, containing 25 per cent or more by weight of wheat, that are classified under tariff item No. 1905.31.21, 1905.31.91 or 1905.32.91 in the List of Tariff Provisions set out in the schedule to the Customs Tariff.

  • 17 Rusks, toasted bread and similar toasted products, containing 25 per cent or more by weight of wheat, that are classified under tariff item No. 1905.40.20 or 1905.40.50 in the List of Tariff Provisions set out in the schedule to the Customs Tariff.

  • 18 Bread (other than bread leavened with yeast and unleavened bread for sacramental purposes), containing 25 per cent or more by weight of wheat, that is classified under tariff item No. 1905.90.31 or 1905.90.34 in the List of Tariff Provisions set out in the schedule to the Customs Tariff.

  • 19 Biscuits, containing 25 per cent or more by weight of wheat, that are classified under tariff item No. 1905.90.41 or 1905.90.42 in the List of Tariff Provisions set out in the schedule to the Customs Tariff.

  • 20 Pretzels, containing 25 per cent or more by weight of wheat, that are classified under tariff item No. 1905.90.61 in the List of Tariff Provisions set out in the schedule to the Customs Tariff.

  • 21 Wheat bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of wheat, that are classified under tariff item No. 2302.30.10 in the List of Tariff Provisions set out in the schedule to the Customs Tariff.

Barley

  • 22 Barley that is classified under tariff item No. 1003.10.11, 1003.10.91, 1003.90.11 or 1003.90.91 in the List of Tariff Provisions set out in the schedule to the Customs Tariff.

Barley Products

  • 23 Barley flour that is classified under tariff item No. 1102.90.11 in the List of Tariff Provisions set out in the schedule to the Customs Tariff.

  • 24 Barley groats, meal and pellets, that are classified under tariff item No. 1103.19.11 or 1103.20.21 in the List of Tariff Provisions set out in the schedule to the Customs Tariff.

  • 25 Barley grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled) that are classified under tariff item No. 1104.19.21 or 1104.29.21 in the List of Tariff Provisions set out in the schedule to the Customs Tariff.

  • 26 Malt, whether or not roasted, that is classified under tariff item No. 1107.10.11, 1107.10.91, 1107.20.11 or 1107.20.91 in the List of Tariff Provisions set out in the schedule to the Customs Tariff.

  • 27 Barley starch that is classified under tariff item No. 1108.19.11 in the List of Tariff Provisions set out in the schedule to the Customs Tariff.

  • 28 Malt extract that is classified under tariff item No. 1901.90.11 in the List of Tariff Provisions set out in the schedule to the Customs Tariff.

  • 29 Prepared foods obtained by the swelling or roasting of barley that are classified under tariff item No. 1904.10.30 in the List of Tariff Provisions set out in the schedule to the Customs Tariff.

  • 29.1 Prepared foods, of barley, obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals, that are classified under tariff item No. 1904.20.30 or 1904.20.63 in the List of Tariff Provisions set out in the schedule to the Customs Tariff.

  • 30 Barley cereals, in grain form or in the form of flakes or other worked grains (except flour and meal), pre-cooked or otherwise prepared, not elsewhere specified or included, that are classified under tariff item No. 1904.90.30 or 1904.90.63 in the List of Tariff Provisions set out in the schedule to the Customs Tariff.

  • 31 Barley bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of barley, that are classified under tariff item No. 2302.40.11 in the List of Tariff Provisions set out in the schedule to the Customs Tariff.

Goods Classified Under Heading No. 98.04 in the List of Tariff Provisions Set Out in the Schedule to the Customs Tariff

  • 32 Goods that are classified under heading No. 98.04 or 98.26 in the List of Tariff Provisions set out in the schedule to the Customs Tariff and that are otherwise classifiable under a tariff item referred to in any of items 1 to 21 of this schedule.

  • 33 Goods that are classified under heading No. 98.04 or 98.26 in the List of Tariff Provisions set out in the schedule to the Customs Tariff and that are otherwise classifiable under a tariff item referred to in any of items 22 to 31 of this schedule.

  • SOR/96-52, ss. 2 to 4;
  • SOR/97-42, ss. 3 to 5;
  • SOR/98-67, ss. 1 to 4;
  • SOR/2002-90, ss. 1 to 4;
  • SOR/2011-307, ss. 1, 2.
 
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