LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED

AANZFTA – Annex 2 27 Column 1 Column 2 Column 3 Column 4 Tariff Heading Tariff Sub- Heading Product Description Product-Specific Rule 1211 1211.90 - Other WO 1212 Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products including unroasted chicory roots of the variety Cichorium intybus sativum of a kind used primarily for human consumption, not elsewhere specified or included: 1212 1212.20 - Seaweeds and other algae WO 1212 1212.91 - Other: sugar beet WO 1212 1212.99 - Other: other WO 1213 1213.00 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets. WO 1214 Swedes, mangolds, fodder roots, hay, lucerne alfalfa, clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets: 1214 1214.10 - Lucerne alfalfa meal and pellets RVC40 or CC 1214 1214.90 - Other RVC40 or CC

CHAPTER 13 LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS

1301 Lac; natural gums, resins, gum-resins and oleoresins for example, balsams: 1301 1301.20 - Gum Arabic WO 1301 1301.90 - Other WO 1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: 1302 1302.11 - Vegetable saps and extracts: opium RVC40 or CC 1302 1302.12 - Vegetable saps and extracts: of liquorice RVC40 or CC 1302 1302.13 - Vegetable saps and extracts: of hops RVC40 or CC 1302 1302.19 - Vegetable saps and extracts: other RVC40 or CC 1302 1302.20 - Pectic substances, pectinates and pectates RVC40 or CC AANZFTA – Annex 2 28 Column 1 Column 2 Column 3 Column 4 Tariff Heading Tariff Sub- Heading Product Description Product-Specific Rule 1302 1302.31 - Mucilages and thickeners, whether or not modified, derived from vegetable products: agar-agar WO 1302 1302.32 - Mucilages and thickeners, whether or not modified, derived from vegetable products: mucilages and thickeners, whether or not modified, derived from locust beans, locust bean seeds or guar seed RVC40 or CC 1302 1302.39 - Mucilages and thickeners, whether or not modified, derived from vegetable products: other RVC40 or CC

CHAPTER 14 VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED

1401 Vegetable materials of a kind used primarily for plaiting for example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark: 1401 1401.10 - Bamboos WO 1401 1401.20 - Rattans WO 1401 1401.90 - Other WO 1404 Vegetable products not elsewhere specified or included: 1404 1404.20 - Cotton linters RVC40 or CC 1404 1404.90 - Other RVC40 or CC CHAPTER 15 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES Chapter Note: For the purpose of this Chapter, if a claim for origin is based on refining, the refining process chemical or physical entails eliminating the odour, taste, colour and acidity of a crude fat or oil. 1501 1501.00 Pig fat including lard and poultry fat, other than that of heading 0209 or 1503. RVC 40 or CC or no change in tariff classification is required provided that the good is produced by refining 1502 1502.00 Fats of bovine animals, sheep or goats, other than those of 1503. RVC 40 or CC or no change in tariff classification is required provided that the good is produced by refining AANZFTA – Annex 2 29 Column 1 Column 2 Column 3 Column 4 Tariff Heading Tariff Sub- Heading Product Description Product-Specific Rule 1503 1503.00 Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared. RVC 40 or CC or no change in tariff classification is required provided that the good is produced by refining 1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified: 1504 1504.10 - Fish-liver oils and their fractions RVC 40 or CC or no change in tariff classification is required provided that the good is produced by refining 1504 1504.20 - Fats and oils and their fractions, of fish, other than liver oils RVC 40 or CC or no change in tariff classification is required provided that the good is produced by refining 1504 1504.30 - Fats and oils and their fractions, of marine mammals RVC 40 or CC or no change in tariff classification is required provided that the good is produced by refining 1505 1505.00 Wool grease and fatty substances derived therefrom including lanolin. RVC 40 or CC or no change in tariff classification is required provided that the good is produced by refining 1506 1506.00 Other animal fats and oils and their fractions, whether or not refined, but not chemically modified. RVC 40 or CC or no change in tariff classification is required provided that the good is produced by refining 1507 Soya-bean oil and its fractions, whether or not refined, but not chemically modified: 1507 1507.10 - Crude oil, whether or not degummed RVC40 or CC 1508 Ground-nut oil and its fractions, whether or not refined, but not chemically modified: 1508 1508.10 - Crude oil RVC40 or CC 1508 1508.90 - Other RVC 40 or CC or no change in tariff classification is required provided that the good is produced by refining 1509 Olive oil and its fractions, whether or not refined, but not chemically modified: AANZFTA – Annex 2 30 Column 1 Column 2 Column 3 Column 4 Tariff Heading Tariff Sub- Heading Product Description Product-Specific Rule 1509 1509.10 - Virgin RVC 40 or CC or no change in tariff classification is required provided that the good is produced by refining 1509 1509.90 - Other RVC 40 or CC or no change in tariff classification is required provided that the good is produced by refining 1510 1510.00 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509. RVC 40 or CC or no change in tariff classification is required provided that the good is produced by refining 1511 Palm oil and its fractions, whether or not refined, but not chemically modified: 1511 1511.10 - Crude oil RVC40 or CC 1511 1511.90 - Other RVC40 or CC 1512 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified: 1512 1512.11 - Sunflower-seed or safflower oil and fractions thereof: crude oil RVC40 or CC 1512 1512.19 - Sunflower-seed or safflower oil and fractions thereof: other RVC 40 or CC or no change in tariff classification is required provided that the good is produced by refining 1512 1512.21 - Cotton-seed oil and its fractions: crude oil, whether or not gossypol has been removed RVC40 or CC 1512 1512.29 - Cotton-seed oil and its fractions: other RVC 40 or CC or no change in tariff classification is required provided that the good is produced by refining 1513 Coconut copra, palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified: 1513 1513.11 - Coconut copra oil and its fractions: crude oil RVC40 or CC 1513 1513.19 - Coconut copra oil and its fractions: other RVC40 or CC 1513 1513.21 - Palm kernel or babassu oil and fractions thereof: crude oil RVC40 or CC 1513 1513.29 - Palm kernel or babassu oil and fractions thereof: other RVC40 or CC AANZFTA – Annex 2 31 Column 1 Column 2 Column 3 Column 4 Tariff Heading Tariff Sub- Heading Product Description Product-Specific Rule 1514 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified: 1514 1514.11 - Low erucic acid rape or colza oil and its fractions: crude oil RVC 40 or CC or no change in tariff classification is required provided that the good is produced by refining 1514 1514.19 - Low erucic acid rape or colza oil and its fractions: other RVC 40 or CC or no change in tariff classification is required provided that the good is produced by refining 1514 1514.91 - Other: crude oil RVC 40 or CC or no change in tariff classification is required provided that the good is produced by refining 1514 1514.99 - Other: other RVC 40 or CC or no change in tariff classification is required provided that the good is produced by refining 1515 Other fixed vegetable fats and oils including jojoba oil and their fractions, whether or not refined, but not chemically modified: 1515 1515.11 - Linseed oil and its fractions: crude oil RVC40 or CC 1515 1515.19 - Linseed oil and its fractions: other RVC 40 or CC or no change in tariff classification is required provided that the good is produced by refining 1515 1515.21 - Maize corn oil and its fractions: crude oil RVC40 or CC 1515 1515.29 - Maize corn oil and its fractions: other RVC 40 or CC or no change in tariff classification is required provided that the good is produced by refining 1515 1515.30 - Castor oil and its fractions RVC 40 or CC or no change in tariff classification is required provided that the good is produced by refining 1515 1515.50 - Sesame oil and its fractions RVC 40 or CC or no change in tariff classification is required provided that the good is produced by refining AANZFTA – Annex 2 32 Column 1 Column 2 Column 3 Column 4 Tariff Heading Tariff Sub- Heading Product Description Product-Specific Rule 1515 1515.90 - Other RVC 40 or CC or no change in tariff classification is required provided that the good is produced by refining 1516 Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared: 1516 1516.10 - Animal fats and oils and their fractions RVC 40 or CC or no change in tariff classification is required provided that the good is produced by refining 1516 1516.20 - Vegetable fats and oils and their fractions RVC 40 or CC or no change in tariff classification is required provided that the good is produced by refining 1517 Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 1516: 1517 1517.10 - Margarine, excluding liquid margarine RVC 40 or CC or no change in tariff classification is required provided that the good is produced by refining 1517 1517.90 - Other RVC 40 or CC or no change in tariff classification is required provided that the good is produced by refining 1518 1518.00 Animal or vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516; inedible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, not elsewhere specified or included. RVC 40 or CC or no change in tariff classification is required provided that the good is produced by refining 1520 1520.00 Glycerol, crude; glycerol waters and glycerol lyes. RVC 40 or CC or no change in tariff classification is required provided that the good is produced by refining 1521 Vegetable waxes other than triglycerides, beeswax, other insect waxes and spermaceti, whether or not refined or coloured: AANZFTA – Annex 2 33 Column 1 Column 2 Column 3 Column 4 Tariff Heading Tariff Sub- Heading Product Description Product-Specific Rule 1521 1521.10 - Vegetable waxes RVC 40 or CC or no change in tariff classification is required provided that the good is produced by refining. 1521 1521.90 - Other RVC 40 or CC or no change in tariff classification is required provided that the good is produced by refining 1522 1522.00 Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes. RVC 40 or CC or no change in tariff classification is required provided that the good is produced by refining

CHAPTER 16 PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES