Guidance
Check if your goods are sensitive when declaring to inward or outward processing
Find out if the goods you're declaring to inward or outward processing are classed as sensitive goods.
When bringing or taking goods to and from the UK under inward or outward processing there are some goods or products that are sensitive goods. They fall into five groups:
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agricultural products
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unmanufactured tobacco
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products other than those under points 1 and 2 subject to agricultural export refund
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fishery products subject to partial autonomous suspension and quota
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ethyl alcohol and spirit products falling under classification codes:
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2207 10
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2207 20
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2208 40 39 – 2208 40 99
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2208 90 91 – 2208 90 99
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The table provides further detail of the goods and classification codes.
Beef and Veal
| Goods or products | Classification code |
|---|---|
| Live animals of the domestic bovine species, other than pure-bred breeding animals | 0102 29 05 to 0102 29 99, 0102 39 10 and 0102 90 91 |
| Meat of bovine animals, fresh or chilled | 0201 |
| Meat of bovine animals, frozen | 0202 |
| Thick skirt and thin skirt, fresh or chilled | 0206 10 95 |
| Thick skirt and thin skirt, frozen | 0206 29 91 |
| Meat of bovine animals, salted, in brine, dried or smoked | 0210 20 |
| Thick skirt and thin skirt, salted, in brine, dried or smoked | 0210 99 51 |
| Edible flours and meals of meat or meat offal | 0210 99 90 |
| Other prepared or preserved meat or meat offal of bovine animals, uncooked; mixtures of cooked meat or offal and uncooked meat or offal | 1602 50 10 |
| Other prepared or preserved meat containing bovine meat or offal, uncooked; mixtures of cooked meat or offal and uncooked meat or offal | 1602 90 61 |
| Live bovine pure-bred breeding animals | 0102 21 0102 31 00 0102 90 20 |
| Edible offal of bovine animals excluding thick skirt and thin skirt, fresh or chilled, other than for the manufacture of pharmaceutical products | 0206 10 98 |
| Edible offal of bovine animals excluding thick skirt and thin skirt, frozen, other than for the manufacture of pharmaceutical products | 0206 21 00 0206 22 00 0206 29 99 |
Pigmeat
| Goods or products | Classification code |
|---|---|
| Live swine of domestic species, other than pure-bred breeding animals | ex 0103 |
| Meat of domestic swine, fresh, chilled or frozen | ex 0203 |
| Edible offal of domestic swine, other than for the manufacture of pharmaceutical products, fresh, chilled or frozen | ex 0206 |
| Pig fat, free of lean meat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked | 0209 10 |
| Meat and edible meat offal of domestic swine, salted, in brine, dried or smoked | ex 0210 |
| Pig fat (including lard) | 1501 10 1501 20 |
| Sausages and similar products, of meat, meat offal or blood; food preparations based on these products | 1601 00 |
| Homogenised preparations of meat, meat offal or blood | 1602 10 00 |
| Preparations or preserves of liver of any animal, other than goose or duck | 1602 20 90 |
| Other preparations and preserves containing meat or offal of domestic swine | 1602 41 10 1602 42 10 1602 49 11 to 1602 49 50 |
| Preparations of blood of any animal | 1602 90 10 |
| Other preparations or preserves containing meat or meat offal of domestic swine | 1602 90 51 |
| Stuffed pasta, whether or not cooked or otherwise prepared, containing more than 20 % by weight of sausages and the like, of meat and meat offal of any kind, including fats of any kind or origin | 1902 20 30 |
Sheepmeat and Goatmeat
| Goods or products | Classification code |
|---|---|
| Lambs (up to one year old) | 0104 10 30 |
| Live sheep other than pure-bred breeding animals and lambs | 0104 10 80 |
| Live goats other than pure-bred breeding animals | 0104 20 90 |
| Meat of sheep or goats, fresh, chilled or frozen | 0204 |
| Meat of sheep and goats, with bone in, salted, in brine, dried or smoked | 0210 99 21 |
| Meat of sheep and goats, boneless, salted, in brine, dried or smoked | 0210 99 29 |
| Live sheep — pure-bred breeding animals | 0104 10 10 |
| Live goats — pure-bred breeding animals | 0104 20 10 |
| Edible offal of sheep and goats, fresh or chilled, other than for the manufacture of pharmaceutical products | 0206 80 99 |
| Edible offal of sheep and goats, frozen, other than for the manufacture of pharmaceutical products | 0206 90 99 |
| Edible offal of sheep and goats, salted, in brine, dried or smoked | 0210 99 85 |
| Fats of sheep or goats, other than those of heading 1503 | ex 1502 90 90 |
| Other prepared or preserved meat or meat offal of sheep; | 1602 90 91 |
Eggs
| Goods or products | Classification code |
|---|---|
| Poultry eggs, in shell, fresh, preserved or cooked | 0407 11 00 0407 19 11 0407 19 19 0407 21 00 0407 29 10 0407 90 10 |
| Bird’s eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter, other than unfit for human consumption | 0408 11 80 0408 19 81 0408 19 89 0408 91 80 0408 99 80 |
Poultry Meat
| Goods or products | Classification code |
|---|---|
| Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls | 0105 |
| Meat and edible offal, of the poultry of heading 0105 fresh, chilled or frozen, excluding livers falling within point (c) | ex 0207 |
| Poultry liver, fresh, chilled or frozen | 0207 13 91 0207 14 91 0207 26 91 0207 27 91 0207 43 00 0207 44 91 0207 45 93 0207 45 95 |
| Poultry livers, salted, in brine, dried or smoked | 0210 99 71 0210 99 79 |
| Poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked | 0209 90 00 |
| Poultry fat | 1501 90 00 |
| Goose or duck livers, otherwise prepared or preserved | 1602 20 10 |
| Meat or meat offal of poultry of heading 0105, otherwise prepared or preserved | 1602 31 1602 32 1602 39 |
Apiculture
| Goods or products | Classification code |
|---|---|
| Natural honey | 0409 00 00 |
| Royal jelly and propolis, edible | ex 0410 00 00 |
| Royal jelly and propolis, non-edible | ex 0511 99 85 |
| Pollen | ex 1212 99 95 |
| Beeswax | ex 1521 90 |
| Poultry fat | 1501 90 00 |
| Goose or duck livers, otherwise prepared or preserved | 1602 20 10 |
Cereals
| Goods or products | Classification code |
|---|---|
| Sweetcorn, fresh or chilled | 0709 99 60 |
| Dried sweetcorn, whole, cut, sliced, broken or in powder, but not further prepared, other than hybrid for sowing | 0712 90 19 |
| Common wheat and meslin seed | 1001 91 20 |
| Spelt, common wheat and meslin other than for sowing | ex 1001 99 00 |
| Rye | 1002 |
| Barley | 1003 |
| Oats | 1004 |
| Maize (corn) seed, other than hybrid | 1005 10 90 |
| Maize, other than seed | 1005 90 00 |
| Grain sorghum, other than hybrids for sowing | 1007 10 90, 1007 90 00 |
| Buckwheat, millet and canary seed; other cereals | 1008 |
| Durum wheat | 1001 11 00, 1001 19 00 |
| Wheat or meslin flour | 1101 00 |
| Rye flour | 1102 90 70 |
| Groats and meal of wheat | 1103 11 |
| Malt, whether or not roasted | 1107 |
| 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 | 0714 |
| Cereal flours other than of wheat or meslin: | ex 1102 |
| – Maize (corn) flour | 1102 20 |
| – Other: | 1102 90 |
| – – Barley flour | 1102 90 10 |
| – – Oat flour | 1102 90 30 |
| – – Other | 1102 90 90 |
| Cereal groats, meal and pellets with the exception of groats and meal of wheat (subheading 1103 11), groats and meal of rice (subheading 1103 19 50) and pellets of rice (subheading 1103 20 50) | ex 1103 |
| Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006 and flaked rice of subheading 1104 19 91; germ of cereals, whole, rolled, flaked or ground | ex 1104 |
| Flour, meal and powder of sago or of roots or tubers of heading 0714 | 1106 20 |
| Starches; inulin: | ex 1108 |
| – Starches: | ex 1108 |
| – – Wheat starch | 1108 11 00 |
| – – Maize (corn) starch | 1108 12 00 |
| – – Potato starch | 1108 13 00 |
| – – Manioc (cassava) starch | 1108 14 00 |
| – – Other starches: | ex 1108 19 |
| – – – Other | 1108 19 90 |
| Wheat gluten, whether or not dried | 1109 00 00 |
| Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel: | 1702 |
| – Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose: | ex 1702 30 |
| – – Other: | |
| – – – In the form of white crystalline powder, whether or not agglomerated, containing in the dry state less than 99 % by weight of glucose | ex 1702 30 50 |
| – – – Other, containing in the dry state less than 99 % by weight of glucose | ex 1702 30 90 |
| – Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar: | ex 1702 40 |
| – – Other | 1702 40 90 |
| – Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose: | ex 1702 90 |
| – – Maltodextrin and maltodextrin syrup | 1702 90 50 |
| – – Caramel: | 1702 90 50 |
| – – – Other: | 1702 90 50 |
| – – – – In the form of powder, whether or not agglomerated | 1702 90 75 |
| – – – – Other | 1702 90 79 |
| Food preparations not elsewhere specified or included: | 2106 |
| – Other: | ex 2106 90 |
| – – Flavoured or coloured sugar syrups: | ex 2106 90 |
| – – – Other: | ex 2106 90 |
| – – – – Glucose syrup and maltodextrin syrup | 2106 90 55 |
| Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals | ex 2302 |
| Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets: | ex 2303 |
| – Residues of starch manufacture and similar residues | 2303 10 |
| – Brewing or distilling dregs and waste | 2303 30 00 |
| Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetables fats or oils, other than those of headings 2304 and 2305: | ex 2306 |
| – Other: | ex 2306 |
| – – Of maize (corn) germ | 2306 90 05 |
| Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included: | ex 2308 00 |
| – Acorns and horse-chestnuts; pomace or marc of fruit, other than grapes | 2308 00 40 |
| Preparations of a kind used in animal feeding: | 2309 |
| – Dog or cat food, put up for retail sale: | ex 2309 10 |
| – – Containing starch, glucose, glucose syrup, maltodextrin or maltodextrin syrup of subheadings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products | 2309 10 11 2309 10 13 2309 10 31 2309 10 33 2309 10 51 2309 10 53 |
| – Other: | ex 2309 90 |
| – – Products referred to in the following note: Subheading 2309 90 20 includes only residues from the manufacture of starch from maize, and does not cover blends of such residues with products derived from other plants or products derived from maize otherwise than in the course of the production of starch by the wet process, containing: - screenings from maize used in the wet process in a proportion not exceeding 15% by weight, and/or - residues of maize steep-water, from the wet process, including residues of steep-water used for the manufacture of alcohol or of other starch derived products. These products may also contain residues from the extraction of maize germ oil by the wet milling process. Their starch content may not exceed 28% by weight on the dry product; their fat content may not exceed 2.5% by weight on the dry product and their protein content may not exceed 40% on the dry product. | 2309 90 20 |
| – – Other, including premixes: | 2309 90 20 |
| – – – Containing starch, glucose, glucose syrup, maltodextrin or maltodextrin syrup of subheadings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products: | 2309 90 31 2309 90 33 2309 90 41 2309 90 43 2309 90 51 2309 90 53 |
Rice
| Goods or products | Classification code |
|---|---|
| Rice in the husk (paddy or rough), other than for sowing | 1006 10 21 to 1006 10 98 |
| Husked (brown) rice | 1006 20 |
| Semi-milled or wholly milled rice, whether or not polished or glazed | 1006 30 |
| Broken rice | 1006 40 00 |
| Rice flour | 1102 90 50 |
| Rice groats and meal | 1103 19 50 |
| Pellets of rice | 1103 20 50 |
| Flaked grains of rice | 1104 19 91 |
| Rolled grains of rice | ex 1104 19 99 |
| Rice starch | 1108 19 10 |
Sugar
| Goods or products | Classification code |
|---|---|
| Sugar beet | 1212 91 |
| Sugar cane | 1212 93 00 |
| Cane or beet sugar and chemically pure sucrose, in solid form | 1701 |
| Maple sugar and maple syrup | 1702 20 |
| Other sugars in solid form and sugar syrups, not containing added flavouring or colouring matter, but not including lactose, glucose, maltodextrin and isoglucose | 1702 60 95 and 1702 90 95 |
| Caramel containing 50 % or more by weight of sucrose in the dry matter | 1702 90 71 |
| Flavoured or coloured sugar syrups, other than isoglucose, lactose, glucose and maltodextrin syrups | 2106 90 59 |
| Isoglucose | 1702 30 10 1702 40 10 1702 60 10 1702 90 30 |
| Inulin syrup | 1702 60 80 1702 90 80 |
| Molasses resulting from the extraction or refining of sugar | 1703 |
| Flavoured or coloured isoglucose syrups | 2106 90 30 |
| Beet pulp, bagasse and other waste of sugar manufacture | 2303 20 |
Olive oil
| Goods and products | Classification code |
|---|---|
| Olive oil and its fractions, whether or not refined, but not chemically modified | 1509 |
| Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509 | 1510 00 |
| Olives, fresh or chilled, for uses other than the production of oil | 0709 92 10 |
| Other olives, fresh or chilled | 0709 92 90 |
| Olives (uncooked or cooked by steaming or boiling water), frozen | 0710 80 10 |
| Olives provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption | 0711 20 |
| Olives dried, whole, cut, sliced, broken or in powder, but not further prepared | ex 0712 90 90 |
| Olives prepared or preserved by vinegar or acetic acid | 2001 90 65 |
| Olives prepared or preserved otherwise than by vinegar or acetic acid, frozen | ex 2004 90 30 |
| Olives prepared or preserved otherwise than by vinegar or acetic acid, not frozen | 2005 70 00 |
| Residues resulting from the treatment of fatty substances or animal or vegetable waxes containing oil having the characteristics of olive oil | 1522 00 31 1522 00 39 |
| Oil-cake and other solid residues resulting from the extractions of olive oil | 2306 90 11 2306 90 19 |
Milk and milk products
| Goods and products | Classification code |
|---|---|
| Milk and cream, not concentrated nor containing added sugar or other sweetening matter | 0401 |
| Milk and cream, concentrated or containing added sugar or other sweetening matter | 0402 |
| Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter not flavoured nor containing added fruit, nuts or cocoa | 0403 10 11 to 0403 10 339 0403 9011 to 0403 90 69 |
| Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included | 0404 |
| Butter and other fats and oils derived from milk; dairy spreads of a fat content of more than 75 % but less than 80 % | ex 0405 |
| Cheese and curd | 0406 |
| Lactose and lactose syrup not containing added flavouring or colouring matter, containing by weight less than 99 % lactose, expressed as anhydrous lactose, calculated on the dry matter | 1702 19 00 |
| Flavoured or coloured lactose syrup | 2106 90 51 |
| Preparations of a kind used in animal feeding: | ex 2309 |
| – Dog or cat food, put up for retail sale: | ex 2309 10 |
| – – Containing starch, glucose, glucose syrup, maltodextrin or maltodextrin syrup of subheadings 1702 30 50 1702 30 90 1702 40 90 1702 90 50 and 2106 90 55 or milk products | 2309 10 15 2309 10 19 2309 10 39 2309 10 59 2309 10 70 |
| – Other: | ex 2309 90 |
| – – Other, including premixes: | 2309 90 35 |
| – – – Containing starch, glucose, glucose syrup, maltodextrin or maltodextrin syrup of subheadings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products | 2309 90 39 2309 90 49 2309 90 59 2309 90 70 |
Wine
| Goods and products | Classification code |
|---|---|
| Grape juice (including grape must) | 2009 61 2009 69 |
| Other grape musts, other than those in fermentation or with fermentation arrested otherwise than by the addition of alcohol | 2204 30 92 2204 30 94 2204 30 96 2204 30 98 |
| Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009, excluding other grape must of subheadings 2204 30 92, 2204 30 94, 2204 30 96 and 2204 30 98 | ex 2204 |
| Fresh grapes other than table grapes | 0806 10 90 |
| Wine vinegar | 2209 00 11 2209 00 19 |
| Piquette | 2206 00 10 |
| Wine lees | 2307 00 11 2307 00 19 |
| Grape marc | 2308 00 11 2308 00 19 |
Fishery and aquaculture products
| Goods and products | Classification code |
|---|---|
| Live fish | 0301 |
| Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 | 0302 |
| Fish, frozen, excluding fish fillets and other fish meat of heading 0304 | 0303 |
| Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen | 0304 |
| Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption | 0305 |
| Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption | 0306 |
| Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption | 0307 |
| Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption | |
| Other: | |
| Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3: | |
| Fish waste | 0511 91 10 |
| Other | 0511 91 90 |
| Seaweeds and other algae | 1212 20 00 |
| Fats and oils and their fractions, of fish, whether or not refined, but not chemically modified: | |
| Fish-liver oils and their fractions: | 1504 10 |
| Fats and oils and their fractions, of fish, other than liver oils: | 1504 20 |
| Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates | 1603 00 |
| Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs | 1604 |
| Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved | 1605 |
| Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared | |
| Stuffed pasta, whether or not cooked or otherwise prepared: | 1902 20 |
| Containing more than 20 % by weight of fish, crustaceans, molluscs or other aquatic invertebrates | 1902 20 10 |
| Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves: | |
| Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates | 2301 20 00 |
| Preparations of a kind used in animal feeding | |
| Other: | 2309 90 |
| Fish solubles | ex 2309 90 10 |
Fishery products subject to a partial autonomous suspension
| Goods and products | Classification codes |
|---|---|
| Carp (Cyprinus Carpio, Ctenopharyngodon idella, Hypophthalmichthyes nobilis, Hypophthalmichthyer molitrix) | 0301 93 00 0302 69 11 |
| Atlantic salmon (Salmо salara) | ex 0301 99 11 ex 0302 12 00 |
| Trout (Oncorhynchus mykiss, Salmo trutta) | ex 0301 90 ex 0302 11 |
| Eel (Anguilla anguilla) | 0301 92 00 0302 66 00 |
| Gilthead seabream (Sparus aurata) | ex 0301 99 90 0302 69 95 |
| Seabass (Dicentrarchus labrax) | ex 0301 99 90 0302 69 94 |
| Turbot (Psetta maxima) | ex 0301 99 90 ex 0302 69 99 |
| Oysters (Ostrea edulis, Crassostrea gigas) | 0307 10 10 ex 0307 10 90 |
| Mussels (Mytilus spp.) | ex 0307 31 10 |
| Clams (Ruditapes decussates, Ruditapes philippinarum, Tapes spp., Veneridae, Mercenaria mercenaria) | 0307 91 00 |
Updates to this page
Published 20 January 2020
Last updated 31 December 2020 + show all updates
Last updated 31 December 2020 + show all updates
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This page has been updated because the Brexit transition period has ended.
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First published.