Chapter 20 covers preparations of vegetables, fruit, nuts or other parts of plants, including those prepared with vinegar or acetic acid, preserved with sugar, cooked or fried, homogenized preparations, etc. However, vegetables merely frozen or chilled are classified in Chapter 7, those merely dried are classified in Chapter 7, and those preserved by other methods are classified in Chapter 20. This chapter is an important chapter in the food processing industry, involving canned goods, sauces, pickled products, etc. Heading 2005 covers other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than the products of heading 2006. It includes vegetables that have been cooked, steamed, fried, roasted, etc., commonly such as canned tomatoes, canned mushrooms, pickled cucumbers, kimchi, vegetable paste, etc. Products under this heading are usually deeply processed, changing the original form of the vegetables, but retaining the basic characteristics of vegetables. First 2 digits 20: indicates Chapter 20, i.e., preparations of vegetables, fruit, nuts or other parts of plants. Digits 3-4, 05: indicates heading 2005, i.e., other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen. Digits 5-6, 99: indicates subheading 200599, i.e., other vegetables prepared or preserved, a residual subheading covering vegetable products not named in other subheadings. Specifically, there are multiple subheadings under 2005 divided by vegetable type, such as 200510 (homogenized vegetables), 200520 (potatoes), 200540 (peas), 200560 (asparagus), 200570 (olives), 200580 (sweet corn), etc., while 200599 includes other vegetables not named, such as preparations made from carrots, cucumbers, onions, etc. This product is classified under 200599 because it is a vegetable prepared or preserved otherwise than by vinegar or acetic acid, not frozen, and does not belong to a specific vegetable subheading already named under 2005. If the vegetable is merely frozen, it should be classified in Chapter 7; if pickled with vinegar or acetic acid, it should be classified in 2001; if preserved with sugar, it should be classified in 2006; if it is a specifically named vegetable, it should be classified in the corresponding subheading.

Product Name: The specific name of the declared product, which should accurately reflect the true attributes of the product, such as 'pickled cucumbers', 'canned tomato paste', etc. Method of Preparation or Preservation: Explain the processing technology of the vegetables, such as 'cooked', 'fried', 'pickled', 'canned', etc., and it is necessary to specify the main process. Ingredient Content: List the main ingredients and percentages, such as vegetable content, moisture, salt content, additives, etc., and declare truthfully. Packaging Specifications: Explain the packaging form and specifications, such as 'canned, net weight 500g/can', 'bagged, 1kg/bag', etc. Brand: Declare the brand of the product; if there is no brand, indicate 'no brand'. Production Date: Declare the production date of the product in the format of year-month-day. Shelf Life: Declare the shelf life of the product, such as '24 months'. Product Name: Canned Tomato Paste; Method of Preparation or Preservation: Tomatoes are cleaned, crushed, concentrated, canned, and sterilized; Ingredient Content: Tomato 90%, Water 5%, Salt 3%, Sugar 2%; Packaging Specifications: Canned, net weight 400g/can, 24 cans/carton; Brand: ABC; Production Date: 2023-08-01; Shelf Life: 24 months. Failure to indicate the processing method, making it impossible to distinguish whether it belongs to 2005. Incorrectly classifying vinegar-pickled vegetables under 2005, when they should actually be classified under 2001. Ignoring specific vegetable subheadings, such as potatoes should be classified under 200520.

The core criteria for classification are: 1) whether the vegetables are prepared or preserved otherwise than by vinegar or acetic acid; 2) whether they are frozen; 3) whether they belong to a specific vegetable already named under 2005; 4) whether they are vegetables preserved with sugar. Only when they simultaneously satisfy non-vinegar-pickled, non-frozen, non-sugar-preserved, and non-named specific vegetable, are they classified under 200599. 2001 Vinegar-pickled vegetables: 2001 is vegetables prepared or preserved with vinegar or acetic acid, such as pickled cucumbers; 2005 is non-vinegar-pickled, and the processing methods differ. 2006 Sugar-preserved vegetables: 2006 is vegetables preserved with sugar, such as candied fruit; 2005 is non-sugar-preserved, and the preservation methods differ. 0710 Frozen vegetables: 0710 is frozen vegetables, merely frozen without further processing; 2005 is processed and not frozen. 2002 Tomato products: 2002 is tomato products (other than with vinegar), such as tomato paste; 2005 is other vegetable products, and tomatoes are not classified under 2005. 2004 Other frozen vegetable products: 2004 is frozen vegetable products; 2005 is non-frozen vegetable products. Is it pickled with vinegar or acetic acid? Is it frozen? Is it preserved with sugar? Does it belong to a vegetable already named under 2005? Does the processing method change the basic characteristics of the vegetables?

How to inquire about the import tax rate for 200599? You can check the General Administration of Customs website, China International Trade Single Window, or third-party inquiry platforms, enter HS code 200599, select the country of origin and trade mode, and then you can inquire about the MFN rate, agreement rate, etc. Note that tax rates are subject to adjustment, and the latest published rates shall prevail. What is the difference between 200599 and 2004? 2004 is frozen vegetable products, and 2005 is non-frozen vegetable products. If the product has undergone freezing treatment, it should be classified under 2004; if it is only refrigerated or stored at room temperature, it is classified under 2005. Which code should pickled cucumbers be classified under? If the cucumbers are pickled with vinegar or acetic acid, they should be classified under 2001; if they are salted and not with vinegar, they are classified under 2005, but it is necessary to confirm whether they belong to another subheading under 2005. Generally, salted cucumbers are classified under 200599. Are all canned vegetables classified under 2005? Not necessarily. Canned tomatoes are classified under 2002, canned mushrooms under 2003, and canned beans under specific subheadings of 2005. Only canned vegetables not named are classified under 200599. What are the declaration elements for 200599? Usually include product name, method of preparation or preservation, ingredient content, packaging specifications, brand, production date, shelf life, etc. The specific requirements are subject to customs requirements, and truthful declaration is required. What regulatory documents are required for importing 200599? It may require an inbound goods customs clearance form, animal and plant quarantine permit, food label filing, etc. The specifics depend on the product composition and use, and it is recommended to consult the local customs. What is the export tax rebate rate for 200599? The export tax rebate rate is periodically adjusted by the State Taxation Administration. You can check the latest rebate rate through the State Taxation Administration website or consult the tax department. Generally, the rebate rate for vegetable products is relatively high. How to determine whether a vegetable product is classified under 200599? First confirm that it is not vinegar-pickled, not frozen, and not sugar-preserved; second confirm that it does not belong to a vegetable already named under 2005; finally confirm that the processing method complies with the chapter notes. If in doubt, you can apply to customs for pre-classification.