Guidance

Birds eggs (Tariff notice 29)

Check the changes to the clarification for pasteurised bird eggs.

A new explanatory note for CNEN (2019/C192/09) was published on 7 June 2019.

This is not considered a change in UK practice.

Reason

Pursuant to Article 9(1)(a) of Council Regulation (EEC) No 2658/87 (1), the Explanatory Notes to the Combined Nomenclature (CN) of the European Union (2) are hereby amended as follows.

On page 41, in the Explanatory Note to CN subheading ‘0408 99 80 Other’, the last paragraph is replaced by the following text:

‘This subheading includes pasteurised liquid birds’ eggs which have the organoleptic properties identical to that of a fresh birds’ egg, whether or not containing small amounts of added water and chemical preservatives (for example, citric acid (E 330)).’

Contact details

Tariff Classification
Customs Directorate
10th Floor South East
Alexander House
21 Victoria Avenue
Southend-on-Sea
Essex SS99 1AA

Email: tariff.classification@hmrc.gsi.gov.uk

This Tariff notice is published for information purposes only.

Published 25 June 2019