Sourdough (Liquid) (Tariff notice 9)
Check the tariff classification for Sourdough (Liquid).
New regulation
A new regulation was published on 17/02/2026 and entered into force 20 days after this date.
Reg. 2026/360
This is not considered a change in Northern Ireland practice.
Description of the goods
Liquid sourdough starter made from whole grain rye flour in retail packaging of 150 g. It consists of:
- Water,
- fermented whole grain rye flour (44 %),
- lactic acid bacteria,
- yeasts,
- fermentation products (lactic acid, acetic acid, ethanol, volatile organic compounds, etc.),
- stabilizer (xanthan gum).
It is intended to be mixed with flour, water, yeast and other ingredients to obtain a dough for the production of bakers’ wares.
Classification (Combined Nomenclature (CN) code)
2106 90 98
Reason
Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 2106, 2106 90 and 2106 90 98.
Classification under heading 1901 as a food preparation of flour is excluded, because the essential character of the preparation is provided by the fermenting micro-organisms (lactic acid bacteria and yeasts), and the fermentation products (lactic acid, acetic acid, ethanol, volatile organic compounds, etc.). The flour plays a secondary role as a source of nutrients and as a carrier. Heading 1901 covers only food preparations with a basis of flour which derive their essential character from such material (see also the Harmonized System Explanatory Notes (HSEN) to heading 1901, point (II), first paragraph).
Classification under heading 2102 as a yeast is also excluded, as this product contains micro-organisms other than yeast.
Classification under heading 3002 as a culture of micro-organisms is also excluded, as this product does not constitute pure cultures of micro-organisms in the sense of heading 3002.
The product is a complex food preparation based on several components (in addition to the lactic acid bacteria and yeast it contains also flour, fermentation products and a stabilizer) used in the making of food products (see also the HSEN to heading 2106,point (B)).
Consequently, the product is to be classified under CN code 2106 90 98 as other food preparations not elsewhere specified or included.
Contact details
Tariff Classification
Customs Policy and 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.