Guidance

Oilcake and other residues resulting from the extraction of olive oil (Tariff notice 17)

Check the tariff classification for oilcake and other residues resulting from the extraction of olive oil.

New explanatory notes

A new CNEN was published on 19 January 2024.

Explanatory Notes to the Combined Nomenclature of the European Union

(C/2024/1013)

This is not considered a change in Northern Ireland practice.

Reason

Pursuant to Article 9(1)(a), of Council Regulation (EEC) No 2658/87, the Explanatory Notes to the Combined Nomenclature of the European Union are hereby amended as follows:

On page 107, in the Explanatory note to CN subheadings ‘2306 90 11 and 2306 90 19 Oilcake and other residues resulting from the extraction of olive oil’, the second paragraph is replaced by the following:

‘For the determination of the fat content, the method set out in Annex IV to Commission Implementing Regulation (EU) 2022/2105 is to be applied.’

Contact details


Tariff Classification  
Customs Policy & Strategy 
3rd Floor 
14 Westfield Avenue 
Stratford 
London 
E20 1HZ

Email: tariff.classification@hmrc.gov.uk

This Tariff notice is published for information purposes only.

Published 5 April 2024