Guidance

Preparations of a kind used in animal feeding (Tariff notice 9)

Find out about the replacement explanatory note to heading ‘2309 Preparations of a kind used in animal feeding’ which is a change in UK practice.

An explanatory note to the Combined Nomenclature of the EU dated 31 January 2018 was published in C34/26.

Explanatory note to the Combined Nomenclature of the EU

By notice published in the Official Journal C180 of 8 June 2017 the explanatory note to heading ‘2309 Preparations of a kind used in animal feeding’ was replaced by new text.

That text was not wholly accurate and must itself be replaced. It should not be relied on.

Pursuant to Article 9(1)(a) of Council Regulation (EEC) No 2658/87 (1), the Explanatory Notes to the Combined Nomenclature of the European Union (2) are hereby amended as follows:

On page 106, the explanatory note to heading ‘2309 Preparations of a kind used in animal feeding’, as amended (3), is replaced by the following text: ‘2309 Preparations of a kind used in animal feeding’. See note 1 to this chapter.

As regards milk products, see additional note 4 to this chapter.

The content of milk products, the content of starch and the content of glucose, glucose syrup, maltodextrin and maltodextrin syrup are regardless of their source calculated on the product as received.

As regards starch, the following applies:

-Where it is not evident whether any starch is present, a qualitative microscopic method or a qualitative colouration test with iodine solution may be used to verify the presence of starch.
-For the determination of starch content, the polarimetric method (also called the modified Ewers method) laid down in Annex III, part L, to Commission Regulation (EC) No 152/2009 (OJ L54, 26.2.2009, p.1) is to be applied.

Where the polarimetric method is not applicable, for example, due to presence in significant amounts of materials such as those listed hereafter, the enzymatic analytical method for the determination of the starch content laid down in the Annex to Commission Regulation (EC) No 121/2008 (OJ L37, 12.2.2008, p.3) is to be applied.

The following specific materials are known to give rise to interferences by applying the polarimetric method:

(a) (sugar) beet products such as (sugar) beet pulp, (sugar) beet molasses, (sugar) beet pulp-molassed, (sugar) beet vinasse, (beet) sugar;
(b) citrus pulp;
(c) linseed, linseed expeller, linseed extracted;
(d) rape seed, rape seed expeller, rape seed extracted, rape-seed hulls;
(e) sunflower seed, sunflower seed extracted, sunflower seed, partially decorticated, extracted;
(f) copra expeller, copra extracted;
(g) potato pulp;
(h) dehydrated yeast;
(i) products rich in inulin (for example, chips and meal of Jerusalem artichokes);
(j) greaves;
(k) soya products.

-Products with a content lower than 0,5 % by weight of starch should not be considered as containing starch.

As regards glucose, High-Performance Liquid Chromatography (HPLC) may be used for the determination of glucose (Commission Regulation (EC) No 904/2008 (OJ L249, 18.9.2008, p.9)).

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 considered a change in UK practice.

This tariff notice is published for information purposes only.

Published 22 March 2018