| Title | Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes; Products, whether or not containing nicotine, intended for inhalation without combustion; Other nicotine containing products intended for the intake of nicotine into the human body |
| Description | Chinese water chestnuts (Eleocharis dulcis or Eleocharis tuberosa) peeled, washed, blanched, chilled and individually quick-frozen for use in the manufacture of products of food industry for treatment other than simple repacking |
| Duty rate | 8.00 % + 3.10 GBP / 100 kg/net eda |
| VATZ | VAT zero rate |
| VAT | Value added tax (20.0%) |
