Liquid food preparations — predominantly of fats and oils of Chapter 15 (Tariff notice 7)
Check the tariff classification for liquid food preparations.
A new Combined Nomenclature Explanatory Note was published on 13/02/2026:
Explanatory Notes to the Combined Nomenclature of the European Union
(C/2026/999)
This is not considered a change in Northern Ireland practice.
Classification (Combined Nomenclature (CN) code)
2202 99
Reason
Pursuant to Article 9(1), point (a), of Council Regulation (EEC) No 2658/87, the Explanatory notes to the Combined Nomenclature of the European Union are amended as follows:
on page 99, the following explanatory note is inserted:
‘2202 99 Other
These subheadings do not include liquid food preparations consisting predominantly of fats and oils of Chapter 15 (generally heading 2106 or Chapter 15). (See also the Harmonised System Classification Opinion 2106.90/42).’
Contact details
Tariff Classification
Customs Policy & Strategy
2nd Floor
14 Westfield Avenue
Stratford
London
E20 1HZ
Email: tariff.classification@hmrc.gov.uk
This Tariff Notice is published for information purposes only.