Guidance

Yellow liquid product (Tariff notice 34)

Find a new regulation about a pale yellow, liquid product made of fish oils intended for further processing in the food, feed, and pharmaceutical industry.

A new regulation was published on 24 September 2019.

This is not considered a change in UK practice.

New regulation

A pale yellow, liquid product consisting of 93% fatty acid ethyl esters as well as 7% oligomers and partial glycerides.

The product is made of fish oils from fish species such as anchovy, sardine and mackerel. The production process comprises refining, hydrolysis, ethyl esterification and fractionation. During hydrolysis and ethyl esterification, the triglycerides are transformed into fatty acid ethyl esters.

The product is intended for further processing in the food, feed, and pharmaceutical industry. It is packaged and shipped in a protective atmosphere in steel drums with a capacity of 190kg.

Classification (Combined Nomenclature (CN) code)

2106 90 92

Reason

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, note 1(b) to Chapter 38 and the wording of CN codes 2106, 2106 90 and 2106 90 92 .

Classification under heading 1516 is excluded as the product consists mainly of ethyl esters obtained by esterification of fatty acids with ethanol and not with glycerol. The degree of processing that the product has undergone therefore exceeds what is permitted under heading 1516 as only re-esterified triglycerides are covered by that heading (see also the Harmonized System Explanatory Notes (HSEN) to heading 1516, part (B), point (2).

Moreover, fatty acid ethyl esters are not animal or vegetable fats and oils (see also the HSEN to Chapter 15, General, part (A), second paragraph).

Classification of the product in Chapter 38 is excluded, as the product has nutritive value and is used in the preparation of human foodstuffs (see note 1(b) to Chapter 38).

The product is therefore to be classified under CN code 2106 90 92 as other food preparation (see also the HS classification opinion 2106.90/37).

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.gov.uk

This Tariff notice is published for information purposes only.

Published 8 October 2019