Guidance

Encapsulated colostrum powders (Tariff notice 5)

Check the new tariff classification of two kinds of encapsulated colostrum powders not containing cocoa or containing less than 5% of cocoa by weight.

A new regulation 716/2012 and 2018/198 dated 10 February 2018 has been published in L38/7.

New regulation

By Implementing Regulation (EU) No 716/2012, the Commission classified two kinds of encapsulated colostrum powders under heading 1901 of the Combined Nomenclature as ‘food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included’.

Classification of the products under heading 2106 of the Combined Nomenclature was excluded as the Commission took the view that the wording of heading 1901 described the products at issue more specifically than the wording of heading 2106.

By Implementing Regulation (EU) 2017/1343, the Commission introduced a new additional note 4 to Chapter 19 of the Combined Nomenclature to ensure that the classification of certain edible food preparations complies with the case law of the Court of Justice of the European Union. In accordance with the new additional note 4 to Chapter 19 of the Combined Nomenclature, the encapsulated colostrum powders concerned by Implementing Regulation (EC) No 716/2012 are to be classified under heading 2106.

As a consequence, Implementing Regulation (EU) No 716/2012 should be repealed in order to avoid potential divergences in tariff classification of encapsulated colostrum powders and to ensure the uniform application of the Combined Nomenclature within the Union.

Contact details

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

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

This is considered a change in UK practice.

This tariff notice is published for information purposes only.

Published 26 February 2018