Guidance

Changes to the Combined Nomenclature codes (Tariff notice 20)

Find out the tariff classification code changes in Article 9(1)(a) of Council Regulation (EEC) No 2658/87(1).

An update to the Combined Nomenclature of the EU (CNEN) was published on 5 June 2018 following decision 2018/C/191.

It’s important to recognise that this notice is not considered a change to UK practice.

Updates to Article 9(1)(a) of Council Regulation (EEC) No 2658/87(1)

Page 182

Subheadings 3824 99 92 and 3824 99 93 Chemical products or preparations, predominantly composed of organic compounds, not elsewhere specified or included’ (3), the following text is added:

‘These subheadings include oxo oils and their fractions subjected to partial or complete esterification, alkoxylation, condensation or hydrolysis. They are Heavy Oxo Fraction (HOF) by-products of oxo processes (including oxo synthesis) which include the by-products of hydroformylation (Fischer Tropsch reaction from alkenes to aldehydes) and the distillation residues from the preparation of oxo alcohols. They mainly contain aldehydes, ethers, ether-alcohols, alcohols, esters and carboxylic acids with some possible minor amounts of other substances (for instance, olefins and paraffins).

These subheadings do not cover Light Oxo Fraction (LOF) by-products of oxo processes which are mainly composed of olefins and paraffins (heading 2710).’

Page 69

Subheading 1211 90 86 Other

The following text is added at the end of the first paragraph - Reishi (Ganoderma lucidum) mushroom powder.

Page 152

Subheading 2939 69 00 Other

The following text is inserted - 2939 71 00 - Cocaine, ecgonine, levometamfetamine, metamfetamine (INN), metamfetamine racemate; salts, esters and other derivatives thereof.

This subheading includes alkaloids reproduced by synthesis.

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 20 June 2018