Starch and sugars in pet food (Tariff notice 23)
Source: gov.uk (2025-11-14)

Check the tariff classification of starch and sugars in pet food.

New explanatory notes

A new Combined Nomenclature Explanatory Note (https://eur03.safelinks.protection.outlook.com/?url=https%3A%2F%2Feur-lex.europa.eu%2Foj%2Fdaily-view%2FC-series%2Fdefault.html%3F%26ojDate%3D28032025&data=05%7C02%7Cclassificationpolicyandtechnical%40hmrc.gov.uk%7C50c09239357c46d0aaca08de17c7676d%7Cac52f73cfd1a4a9a8e7a4a248f3139e1%7C0%7C0%7C638974342651126649%7CUnknown%7CTWFpbGZsb3d8eyJFbXB0eU1hcGkiOnRydWUsIlYiOiIwLjAuMDAwMCIsIlAiOiJXaW4zMiIsIkFOIjoiTWFpbCIsIldUIjoyfQ%3D%3D%7C0%7C%7C%7C&sdata=UwOcBdkoD8h8HfOvO0okitpCMwzKODGlUrKWv16lpGo%3D&reserved=0) was published on 28 March 2025.

Explanatory Notes to the Combined Nomenclature of the European Union.

(C/2025/1920)

This is not considered a change in Northern Ireland practice.

Classification (Combined Nomenclature (CN) code)

1102 20 10 and 1102 20 90

2302

2303 10 11 and 2303 10 19

2309

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 65, in the Explanatory note to CN subheadings ‘1102 20 10 and 1102 20 90 Maize (corn) flour’, the first paragraph is replaced by the following:

‘For the determination of the fat content, the analytical method set out in Annex III, part G, to Commission Regulation (EC) No 152/2009 (OJ L 54, 26.2.2009, p. 1) is to be applied in accordance with Commission Regulation (EEC) No 1748/85 (OJ L 167, 27.6.1985, p. 26).’

On page 105, in the Explanatory note to CN heading ‘2302 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants’, the last paragraph is replaced by the following:

‘For the determination of the starch content (on the product as received), the method set out in Annex III, part K, to Commission Regulation (EC) No 152/2009 (OJ L 54, 26.2.2009, p. 1) is to be applied.’

On page 105, the Explanatory note to CN heading ‘2303 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’, is replaced by the following:

‘For the determination of the starch and protein content, the methods set out in Annex III, parts K and C, to Commission Regulation (EC) No 152/2009 (OJ L 54, 26.2.2009, p. 1) are to be applied.’

On page 106, in the Explanatory note to CN subheadings ‘2303 10 11 and 2303 10 19 Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product’, the fourth paragraph is replaced by the following:

‘These subheadings cover only products with a starch content not exceeding 28 % by weight on the dry product determined in accordance with the method contained in Annex III, part K, to Commission Regulation (EC) No 152/2009 (OJ L 54, 26.2.2009, p. 1), and a fat content not exceeding 4,5 % by weight on the dry product determined in accordance with the method contained in Annex III, part G, to Commission Regulation (EC) No 152/2009 (OJ L 54, 26.2.2009, p. 1).’

On page 108, in the Explanatory note to CN heading ‘2309 Preparations of a kind used in animal feeding’, the existing text of the second indent of the fourth paragraph is replaced by the following text:

‘For the determination of starch content, the polarimetric method (also called the modified Ewers method) laid down in Annex III, part K, to Commission Regulation (EC) No 152/2009 (OJ L 54, 26.2.2009, p. 1) is to be applied.

Where the polarimetric method is not applicable, e. g. due to presence in significant amounts of materials such as those listed hereafter, the enzymatic analytical method for the determination of the starch content laid down in the Annex to Commission Regulation (EC) No 121/2008 (OJ L 37, 12.2.2008, p. 3) is to be applied. This method can also be used for feed containing less than 1 % of starch.

The following specific materials are known to give rise to interferences by applying the polarimetric method:

(a) (sugar) beet products such as (sugar) beet pulp, (sugar) beet molasses, (sugar) beet pulp-molassed, (sugar) beet vinasse, (beet) sugar;

(b) citrus pulp;

(c) linseed; linseed expeller; linseed extracted;

(d) rape seed; rape seed expeller; rape seed extracted; rape-seed hulls;

(e) sunflower seed; sunflower seed extracted; sunflower seed, partially decorticated, extracted;

(f) copra expeller; copra extracted;

(g) potato pulp;

(h) dehydrated yeast;

(i) products rich in inulin (for example, chips and meal of Jerusalem artichokes);

(j) greaves;

(k) soyabean products.’

Contact Details

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This Tariff Notice is published for information purposes only.