Guidance

Fructose in free form or as sucrose (Tariff notice 14)

Check the tariff classification to work out the amount of fructose in free form or as sucrose using the high performance liquid chromatography method.

A new additional note 6 to Chapter 17 of Part 2 of the Combined Nomenclature set out in Annex I to Regulation (EEC) No 2658/87 has been issued and was published on 9 April 2018 in L91/11 Regulation 2018/549.

The following paragraph has been added:

‘The quantity of ‘fructose in free form or as sucrose’ shall be determined using the formula F + 0,5 S/0,95 calculated on the dry matter, where ‘F’ is the fructose content and ‘S’ is the sucrose content, as determined by the High Performance Liquid Chromatography method’.

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 19 April 2018