Guidance

Yoghurt (Tariff notice 7)

Check the tariff classification for yoghurt.

New explanatory notes

A new Combined Nomenclature Explanatory Note was published on 4 December 2024.

Explanatory Notes to the Combined Nomenclature of the European Union.

(C/2024/7254)

This is not considered a change in Northern Ireland practice.

Classification (Combined Nomenclature (CN) code)

0403 10 and 0403 90

Reason

Pursuant to Article 9(1), point (a), of Council Regulation (EEC) No 2658/87, the Explanatory notes to the Combined Nomenclature of the European Union are amended as follows:

On page 38, in the Explanatory note to CN subheadings ‘0403 10 11 to 0403 10 99 Yogurt’, the CN codes ‘0403 10 11 to 0403 10 99’ are replaced with CN codes ‘0403 20 11 to 0403 20 99’.

On page 39, in the Explanatory note to CN subheadings ‘0403 90 11 to 0403 90 99 Other’, the first paragraph is replaced by the following:

‘See the explanatory note to subheadings 0403 20 11 to 0403 20 99.’

Contact Details

Tariff Classification
Customs Policy & Strategy
3rd Floor
14 Westfield Avenue
Stratford
London
E20 1HZ

Email: tariff.classification@hmrc.gov.uk

This Tariff notice is published for information purposes only.

Updates to this page

Published 2 April 2025

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