1

Milk products

any of the following products:

(a) milk, skim milk or buttermilk (whether liquid, powdered, concentrated or condensed);

(b) casein;

(c) whey, whey powder or whey paste

2

^* beverages consisting of products referred to in item 1 (or a combination of those products), to the extent of at least 95%, but not including flavoured beverages

3

lactose

4

Soy milk and rice milk

^* beverages consisting principally of soy milk or rice milk, but not including flavoured beverages

5

Tea, coffee etc.

tea (including herbal tea, fruit tea, ginseng tea and other similar ^* beverage preparations), coffee and coffee essence, chicory and chicory essence, and malt

6

malt extract, if it is marketed principally for drinking purposes

7

preparations for drinking purposes that are marketed principally as tea preparations, coffee preparations, or preparations for malted ^* beverages

8

preparations marketed principally as substitutes for preparations covered by item 6 or 7

9

dry preparations marketed for the purpose of flavouring milk

10

Fruit and vegetable juices

concentrates for making non‑alcoholic ^* beverages, if the concentrates consist of at least 90% by volume of juices of fruits

11

non‑alcoholic carbonated ^* beverages, if they consist wholly of juices of fruits or vegetables

12

non‑alcoholic non‑carbonated ^* beverages, if they consist of at least 90% by volume of juices of fruits or vegetables

13

Beverages for infants or invalids

^* beverages, and ingredients for beverages, of a kind marketed principally as ^* food for infants or invalids

14

Water

natural water, non‑carbonated and without any other additives