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.

• From: HM Revenue & Customs
• Published: 20 January 2020
• Last updated: 31 December 2020 — See all updates

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

Published 20 January 2020
Last updated 31 December 2020 + show all updates

1. 31 December 2020

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

2. 20 January 2020

   First published.