Heat treatment of dried products (Tariff notice 26)
Check the tariff classification for heat treatment of dried vegetables.
New regulation
A new regulation was published on 6 April 2022:
Explanatory Notes to the Combined Nomenclature of the European Union
(2022/C 151/06)
This is considered a change in Northern Ireland practice.
Classification (Combined Nomenclature (CN) code)
0712
0714
Reason
Pursuant to Article 9 ( 1 ), point ( 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 51,
in the Explanatory note to CN heading ‘ 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared ’, the following new last paragraph is inserted:
0712
Heat treatment with the aim of reducing microorganisms (e.g. with hot steam) on the product surface is allowed in this heading, provided that the products retain the character of dried vegetables, not further prepared.
On page 52,
in the Explanatory note to CN heading ‘ 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith ’, the following new last paragraph is inserted:
0714
Heat treatment with the aim of reducing microorganisms (e.g. with hot steam) on the product surface is allowed for the dried products of this heading, provided that the products retain the character of dried roots and tubers, not further prepared than by the methods allowed for in this heading.
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.