Guidance

Mixture of animal and vegetable oil (Tariff notice 33)

Check the new tariff classification of an edible mixture of animal and vegetable oil that includes fish oil, tocopherol and sunflower oil for the production of soft gelatine capsules.

A new regulation dated 29 November 2018 was published in 2018/1864 L303/3.

This is not considered a change in UK practice.

New regulation

A product composed of the following ingredients (% by weight):

  • fish oil 9.7307%
  • tocopherols 0.1885%
  • sunflower oil 0.808%

The fish oil is a mixture of oils made from the following families of fish, Engraulidae, Osmeridae, Carangidae, Clupeidae, Salmonidae and Scombridae. The fish oil is not a fish-liver oil.

The tocopherols are intentionally added to the fish oil to prevent lipid oxidation. The sunflower oil acts as a carrier and as a bulking agent for the tocopherols before mixing them with the fish oil. In addition, the sunflower oil ensures that the tocopherols are properly dissolved in the fish oil during mixing.

The product is presented in bulk for use in the production of soft gelatine capsules.

Classification (Combined Nomenclature (CN) code)

Code 15179099.

Reason

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 1517, 1517 90 and 1517 90 99.

The product cannot be classified under heading 1504 as a fish oil due to its mixture with sunflower oil as the text of the heading does not allow for mixtures of animal and vegetable oils.

Edible mixtures of animal and vegetable oils are to be classified under heading 1517 (see also the Harmonized System Explanatory Notes to heading 1517, first paragraph, point (3)).

The product is therefore to be classified under CN code 1517 90 99 as an edible mixture of animal and vegetable oils.

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 5 December 2018