Basic food commodities agreed upon by GCC States

List of zero-rated basic food commodities

 

Number

Commodity
Meat & Fish
1 Whole and half carcasses of fresh or chilled cattle
2 Other carcass parts of fresh or chilled cattle meat (with bones)
3 Boneless fresh or chilled cattle meat
4

Fresh or chilled whole carcasses and halves of lambs

5 Whole and half carcasses of fresh or chilled mutton
6 Other carcass parts of fresh or chilled lamb
7 Boneless meat of fresh or chilled lamb
8 Whole and half carcasses of fresh or chilled goat meat
9

Other carcass parts of fresh or chilled goat meat (with bones)

10 Boneless fresh or chilled goat meat
11 Fresh or chilled innards and limbs of lambs and goats
12 Fresh or chilled meat, innards and limbs of camels
13 Frozen meat, innards and limbs of camels
14 Yellowfin tuna (Thunnus albacares)
15 Bigeye tuna (Thunnus obesus)
16 Atlantic/Pacific Bluefin tuna (Thunnus thynnus / Thunnus orientalis)
17 Southern bluefin tuna (Thunnus maccoyii)
18 Longtail tuna (Thunnus tonggol)
19 Mackerel tuna (Euthynnus affinis)
20 Narrow-barred Spanish mackerel
21

Bagrus catfish

22 Sea breams (such as barred silvery seabream)
23 Brown spotted reef cod (groupers)
24 Emperor breams (Wahoo fish)
25 Redfish (such as Humpback red snapper)
26 White grunt fish
27 Mullet fish
28
29 Rabbitfish
30 Barracuda (including 'Great Barracuda' and 'Cod') fish
31 Chicken
32
33 Chicken and Roosters exceeding 185 grams in net weight
Vegetables & Fruits
34 Fresh or chilled potatoes
35 Fresh or chilled tomatoes
36 Edible onion (including Scallion and Shallots)
37 Garlic
38 Lettuce
39 Carrots and fresh / chilled Turnip
40 Fresh or chilled cucumber (all varieties)
41 Peas (Pisum sativum)
42 Beans and kidney beans (Phaseolus vulgaris)
43 Soybeans
44 Eggplant
45 Capiscum / pepper (including black pepper and all relevant variations)
46 Spinach (including New Zealand spinach and big-leaved spinach)
47

Olive

48 Pumpkin
49 Zucchini
50 Okra
51 Parsley
52 Coriander
53 Fresh ripe dates
54 Packaged dates
55

Pineapple

56 Guava
57 Mango
58 Orange
59 Mandarin (including Tangerine and Satsuma Mandarin), Clementine, Kinnow, and other hybrid citrus fruits
60 Fresh Lemon
61 Dried Lemon
62 Fresh Grape
63 Watermelon
64 Melon (including cantaloupe, honeydew, and Canary melon)
65  Apples
66  Pear
67  Apricot
68  Sour Cherry (Prunus cerasus)
69 Kiwi 
70  Pomegranate
Coffee, Tea & Cardamom
71  Unroasted coffee beans (with caffeine)
72  Roasted coffee beans (with caffeine)
73  Unfermented, packaged green tea not exceeding 3 kilograms in net weight
74  Unfermented green tea in other packages
75  Tea wrapped in small saccules not exceeding 3 grams (per saccule)
76  Fermented black tea and partially fermented tea in other packages
77  Non-grinded / uncrushed / non-powdered cardamom
78  Grinded / crushed / powdered goods
  Legumes
 79  Normal wheat
80   Thin / slender wheat
81   Partially / fully milled rice (even if wiped or polished)
82   Wheat flour
  Sugar
83   Crystallized / refined sugar (including all consistencies / textures)
  Prepared Children's Food
84   Dairy-based children's food, and modified, prepared breast-milk-alternative dairy (Cocoa-free)
  Dairy and Dairy Derivatives
85   Long-life dairy (milk) in packages exceeding 1 Litre.
86 Dairy (milk)
87 Yoghurt
88 Non-matured / uncoagulated fresh cheese, including cheese whey and coagulated dairy cheese
Water
89 Artificial mineral water
90 Natural water
Salt
91 Table salt
Olive oil, including fractions (even if refined), but not chemically modified
92 Virgin olive oil
Fresh eggs
93 Fresh chicken eggs (Gallus domesticus)
Bread
94 Normal bread (including all bread varieties)

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