MINISTRY OF LEGAL AFFAIRS

VAT REMOVAL ON FOOD ITEMS

On November 15th 2012, over four thousand (4000) food items will become zero rated for Value Added Tax (VAT) purposes. This initiative is in keeping with Government’s thrust to ensure that consumers are able to access food at affordable prices. The four thousand (4000) plus food items that are targeted for VAT removal are described in accordance with their tariff description in Legal Notice No. 365 which is available on the Ministry of Legal Affairs website at www.legalaffairs.gov.tt. Consumers however, can identify these items through the following broad food categories and groupings.

or crystalised): • Potatoes other than those in packages or not less than 50 kg. whether or not containing added sugar or other . other than products preserved by sugar (drained. salted. • Homogenised vegetables: Other waters. prepared or Flavouring powders for making beverages preserved otherwise than by vinegar or acetic acid except those in packages or not less than 50 kg Other tomatoes other than tomato paste and Coconut milk in retail packages except those in packages of not less than 50 kg Mushrooms prepared or preserved otherwise Artificial Sweeteners than by vinegar or acetic acid other than mushrooms of the genus agaricus. unfermented and not containing added spirit. and other non-alcoholic beverages. shoulders and cuts thereof with bone in • Meat of swine: bellies (streaky and cuts thereof). dried or smoked. not including fruit juices (including grape must) and vegetable juices. frozen. edible flours and meals of meat or meat offal: • Meat of swine: hams. bacon • Meat of swine: other: salted or in brine. glasse. containing added sugar or other sweetening matter or flavoured. whole or in pieces.Cream and creamers Biscuits. Other vegetables prepared or preserved otherwise than by vinegar or acetic acid. • Meat of bovine animals: dried Yogurt Tomatoes. • Meat of bovine animals: salted or in brine. sweetened Meat and edible meat offal. in brine.

fruit or nut puree and fruit or nut paste. not in retail packages other than guava cheese. sweetening matter Dairy spreads Marachino and glace cherries Butter fat and butter oil Jams..): other than those in packages of not less than 50 kg. whether or not containing added sugar or other sweetening matter: • Homogenised preparations: preparation for infant use.• • • • preparations for infant use put up for retail sale. obtained by cooking. phaseolus spp.. shelled other than those in packages of not less than 50 kg. fruit puree and fruit paste in retail packages • Other fruit puree and fruit past. Peas (pisum sativum) other than those in packages of not less than 50kg Beans (vigna spp. phaseolus spp. put up for retail sale • Citrus fruit. nutmeg jams and jellies • Pineapple based • Guava jams and jellies Other waters containing added sugar or other sweetening matter or flavoured and other non – alcoholic beverages Other beverages containing cocoa . Bamboo shoots other than those in packages of not less than 50 kg. Other beans (vigna spp. fruit jellies. marmalade.): beans.

not elsewhere specified or included. whether or not mixed together: ground nuts • Pineapples • Oranges • Grapefruits • Pears • Apricots • Cherries • Peaches. pearled. cut. broken or in powder but not further prepared: . sliced. ground nuts and other seeds. germ of cereals. whole. sliced or kibbled). pre-cooked or otherwise prepared. flaked or ground. except rice. creeals other than maize (corn) in grain form or in the form of flakes or other worked grains (except flour. whole. nuts and other edible parts of plants. rolled. including nectarines • Strawberries • Other excluding mixtures of peanut butter and other mixtures banaa and plantain chips • Other mixtures Fruit juices (including grape must) and vegetable juices. groats and meal). hulled.Tea whether or not flavoured. whether or not containing added sugar or other sweetening matter or spirit not elsewhere specified or included: • Nuts. otherwise prepared or reserved. Imitation lard and lard substitutes (shortening) • Other fruit puree and fruit paste Prepared foods obtained by the swelling and roasting or cereals or cereal products ( for example corn flakes). unfermented and not All other beverages Vegetables ( cooked by steaming or boiling in water) • Mixtures of vegetables • Other Dried vegetables. except bulgar wheat Fruit. including herbal teas Cereal grains otherwise worked (for example. flaked. rolled.

whether or not • Onions containing added sugar or other sweetening • Other vegetables matter: • Mixtures of vegetables • Other juice of any single citrus fruit (excluding orange.. Phaseolus spp) kidney beans including white pea . meat Grape juice (including grape must): Dried leguminous vegetables. shelled. grapefruit. Phaseolus spp) • Other prepared or Beans of the species Vigna mungo (L) preserved meat or meat Hepper or Vigna radiate (L) Wilczek offal or blood including • Beans (Vigna spp. including white pea beans (Phaseolus vulgaris): red kidney beans • Beans (Vigna spp.. offal or blood ofwhether or not skinned or split: • of a Brix value not exceeding 30: For infant use in packages put up • Turkey • Peas (Pisum Sativum) : Pigeon Peas for retail sale • Fowls • Peas (Pisum Sativum) : Split Peas • of a Brix value not exceeding 30: • Hams and cuts of swine • Pea Peas (Pisum Sativum) : Black eye Other in packages put up for retail Peas • Shoulders and cuts of sale • Peas (Pisum Sativum) : Other Peas swine • Other Grape juice • Peas (Pisum Sativum) : Chick Peas • Other mixtures (Garbanzos) • Bovine animals • Beans (Vigna spp.containing added spirit.. Phaseolus spp) preparations of blood or small red (adzuki) beans (Phaseolus any animal orvigna angularis) • Luncheon meat • Kidney beans. lime): of a Brix value not exceeding 20: other in packages put up for retail sale • Pineapple juice: of a Brix value not excluding 20 • Tomato juice Prepared or preserved meat.

Vicia faba var. minor) Other dried leguminous veggetables.. shelled. Equina. Phaseolus spp): Lentils Beans (Vigna spp... Phaseolus spp):Broad Beans (Vicia faba var. whether or not skinned or split Cake mix in retail packages not exceeding 2 kg Prunes Oatmeal.• • • • Prepared or preserved – • Salmon • Crab • Shrimps and prawns Apple Juice: • of a Brix value not exceeding 20: For infant use in packages put up for retail sale • of a Brix value not exceeding 20: Other in packages put up for retail sale Juice of any other single fruit or vegetable: • Passion fruit juice: other. meal or cereal which must be boilded in water or milk to make a porridge Seeds of cumin . in packages put up for retail sale • Other passion fruit juice • Preparation of the juice of any other single fruit or vegetable for infant use put up for retail sale • Other juice of any single fruit or vegetable Mixtures of juices • Preparation of other mixtures of juices for Dates beans (Phaseolus vulgaris): other Beans (Vigna spp. Phaseolus spp): Other Beans (Vigna spp. major) and horse beans (Vicia faba bar.

of meat. mixed communion wafers. sealing wafers. prepared or homogenised composite food preparations: preserved by vinegar or acetic acid • In liquid form other than – • In solid or powder form • Cucumber and gherkins • Homogenised composite food • Those in packages of preparations: Preparations for not less than 50 kg infant use.infant use put up for retail sale • Other mixtures of juices Sausages and similar products. • Pepper sauce • Mayonnaise • Worcestershire sauce • Anchar. empty caches of condiments and mixed seasonings. mustard the kind suitable for pharmaceutical flour and meal and prepared mustard: use. fruit. canned • Other sausages Waffles and wafers excluding Sauces and preparations thereof. meat offal or blood. food preparations based on these products: • Other chicken sausages • Other sausages. nuts and other Soups and broths and preparations thereof: edible parts of plants. kuchela and similar preparations • All other similar sauces and preparations Vegetables. put up for retail sale Malt beverages . rice paper and • Other tomato sauces similar products.

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