Ms Wendy Lee Yuen, on a perusal of the papers which provided information on changes in prices from November 15, I did not see the following items. Were they already excluded?
Also, will it be easier to provide a supplementary/complementary list of items that attract VAT?
· cocoa and coffee (in powder or granulated form); are these considered "flavouring powders for making beverages", since these "powders" can be used in the making of "edible" items, in baking, cooking, etc.?
· biscuits — non-sweetened (and safe for diabetics)
· all dairy products
· oatmeal (meal or cereal) that may be eaten "raw" or mixed in liquids, eg. with juice, water or milk (other than by boiling)
• all foods for babies and infants (and "kids")
• coconut oil (edible - for cooking)
· olive oil (whether Virgin or Extra Virgin)
• organic seasonings (eg. Bragg herbs plus spices, blends)
· pancake/waffle mixes (cake mix, not exceeding 2kg is on the exemption list)
· apple cider vinegar
· all over-the-counter drugs, medications, pharmaceuticals and vitamins (wellness products).
There are also some terms that may be misleading or confusing where they have been used interchangeably in describing exempt items on the list, viz.:
• ... other than those in packages of not less than 50 kg
· ... except those in packages of not less than 50 kg
· ... and those in packages of not less than 50 kg
• ... of a Brix value not exceeding 20: Other in packages put up for retail sale (What is a a brix value?)