Preparations put up for retail sale (Tariff notice 5)
Check the tariff classification for preparations put up for retail sale.
New explanatory notes
A new CNEN was published on 8 June 2023.
Explanatory Notes to the Combined Nomenclature of the European Union
C Series (2023/C 200/03)
This is not considered a change in Northern Ireland practice.
Reason
Pursuant to Article 9(1)(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 179, after the Explanatory note to CN subheading ‘3401 30 00 Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap’, the following text is inserted:
3402 - Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401
3402 50 10 and 3402 50 90. Preparations put up for retail sale.
For the purposes of these subheadings, the term “preparations put up for retail sale” means preparations put up in packaging ready for retail sale directly to end users (private persons, professionals, companies, etc.) without further processing or repacking. This packaging must bear legible, visible and indelible instructions for the intended use of the preparations by the end user (for example, safety, use or handling instructions). Providing this information on accompanying documents only is not sufficient.’
On page 190, in the Explanatory note to CN heading ‘3808 Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly- papers)’, the following new paragraphs are inserted:
3808 - ‘See Note 1 (a) (2) to Chapter 38 and the HS Explanatory Note to heading 3808, fourth paragraph, (1), regarding the term “put up in packings for retail sale”.
For the purposes of this heading, separate chemically defined elements or compounds can be regarded as “products put up in packings for retail sale”, provided that they are put up in packings ready for retail sale directly to end users (private persons, professionals, companies, etc.) without further processing or repacking. These packings must bear legible, visible and indelible instructions for the intended use by the end user (for example, safety, use or handling instructions). Providing this information on accompanying documents only is not sufficient.
Preparations are included under this heading even if they are not put up for retail sale.’
Contact details
Tariff Classification
Customs and Border Design
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Stratford
London
E20 1HZ
Email: tariff.classification@hmrc.gov.uk
This Tariff notice is published for information purposes only.