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:

  • agricultural products

  • unmanufactured tobacco

  • products other than those under points 1 and 2 subject to agricultural export refund

  • fishery products subject to partial autonomous suspension and quota

  • ethyl alcohol and spirit products falling under classification codes:

    • 2207 10

    • 2207 20

    • 2208 40 39 – 2208 40 99

    • 2208 90 91 – 2208 90 99

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
  1. This page has been updated because the Brexit transition period has ended.

  2. First published.

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