Guidance

Combined Nomenclature update to Regulation 2018/125 (Tariff notice 4)

Check the update to the tariff classification of bio-components and when they can be used.

An update to the Combined Nomenclature of the European Union (CNEN) was published on 26 January as follows, Regulation 2018/125, dated 24 January 2018 in L22/10.

Update to the Combined Nomenclature of the EU (2018/125)

Article 1

In Chapter 27 of the Combined Nomenclature (CN) set out in Annex I to Regulation (EEC) No 2658/87, additional note 2(f) is amended as follows:

1) in the first paragraph, the first indent, including the footnote, is replaced by the following:

‘not exceeding that shown in line I of the following table when the sulphated ashes content is less than 1% by the ISO 3987 method and the saponification number is less than 4 by the ISO 6293-1 or 6293-2 method (except where the product contains one or more bio-components, in which case the requirement in this indent for the saponification number to be less than 4 does not apply)’.

2) the following fourth paragraph is inserted:

‘The term ‘bio-components’ means animal or vegetable fats, animal or vegetable oils, or mono-alkyl esters of fatty acids (FAMAE)’.

Article 2

This regulation shall enter into force on the 20th day following that of its publication in the Official Journal of the European Union.

This regulation shall be binding in its entirety and directly applicable in all member states.

Done at Brussels, 24 January 2018.

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 is not considered a change in UK practice.

This tariff notice is published for information purposes only.

Published 5 February 2018