Bones with some meat, fat and tendons (so called soup bones) (Tariff notice 15)
Check the tariff classification for bones with some meat, fat and tendons (so called soup bones).
New explanatory notes
A new Combined Nomenclature of the European Union (CNEN) was published on 19 January 2024.
C Series
(C/2024/1012)
This is not considered a change in Northern Ireland practice.
Reason
Pursuant to Article 9(1), point (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 20, in the Explanatory note to heading ‘0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen’, the following second paragraph is inserted:
This heading also includes animal bones normally used for making soups or broths for human consumption. These bones may have attached small (minor) residual pieces of meat, tendons, fat or cartilage remaining after removing the bones from meat of this chapter.
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.