{"data":{"id":"34567","type":"heading","attributes":{"goods_nomenclature_item_id":"2106000000","description":"Food preparations not elsewhere specified or included","bti_url":"https://www.gov.uk/guidance/check-what-youll-need-to-get-a-legally-binding-decision-on-a-commodity-code","formatted_description":"Food preparations not elsewhere specified or included","description_plain":"Food preparations not elsewhere specified or included","validity_start_date":"1972-01-01T00:00:00.000Z","validity_end_date":null,"declarable":false},"relationships":{"footnotes":{"data":[{"id":"TN207","type":"footnote"},{"id":"TN701","type":"footnote"}]},"section":{"data":{"id":"4","type":"section"}},"chapter":{"data":{"id":"34458","type":"chapter"}},"commodities":{"data":[{"id":"34568","type":"commodity"},{"id":"57520","type":"commodity"},{"id":"98386","type":"commodity"},{"id":"110146","type":"commodity"},{"id":"76712","type":"commodity"},{"id":"57521","type":"commodity"},{"id":"103445","type":"commodity"},{"id":"110249","type":"commodity"},{"id":"103447","type":"commodity"},{"id":"110147","type":"commodity"},{"id":"110250","type":"commodity"},{"id":"103448","type":"commodity"},{"id":"110148","type":"commodity"},{"id":"110256","type":"commodity"},{"id":"110149","type":"commodity"},{"id":"110150","type":"commodity"},{"id":"34576","type":"commodity"},{"id":"59521","type":"commodity"},{"id":"103759","type":"commodity"},{"id":"103811","type":"commodity"},{"id":"34580","type":"commodity"},{"id":"34581","type":"commodity"},{"id":"103760","type":"commodity"},{"id":"103761","type":"commodity"},{"id":"34582","type":"commodity"},{"id":"34583","type":"commodity"},{"id":"103762","type":"commodity"},{"id":"103763","type":"commodity"},{"id":"34584","type":"commodity"},{"id":"103764","type":"commodity"},{"id":"103765","type":"commodity"},{"id":"34585","type":"commodity"},{"id":"92588","type":"commodity"},{"id":"103767","type":"commodity"},{"id":"103766","type":"commodity"},{"id":"103392","type":"commodity"},{"id":"57522","type":"commodity"},{"id":"57524","type":"commodity"},{"id":"81067","type":"commodity"},{"id":"103542","type":"commodity"},{"id":"108705","type":"commodity"},{"id":"109039","type":"commodity"},{"id":"109041","type":"commodity"},{"id":"110377","type":"commodity"},{"id":"109040","type":"commodity"},{"id":"57525","type":"commodity"},{"id":"109042","type":"commodity"},{"id":"92845","type":"commodity"},{"id":"92846","type":"commodity"},{"id":"92847","type":"commodity"},{"id":"103394","type":"commodity"},{"id":"103397","type":"commodity"},{"id":"103768","type":"commodity"},{"id":"103395","type":"commodity"},{"id":"97083","type":"commodity"},{"id":"92849","type":"commodity"},{"id":"92850","type":"commodity"},{"id":"103398","type":"commodity"},{"id":"103399","type":"commodity"},{"id":"103769","type":"commodity"},{"id":"103401","type":"commodity"},{"id":"97086","type":"commodity"},{"id":"103402","type":"commodity"},{"id":"103403","type":"commodity"},{"id":"103404","type":"commodity"},{"id":"103770","type":"commodity"},{"id":"103406","type":"commodity"},{"id":"98434","type":"commodity"},{"id":"92852","type":"commodity"},{"id":"92853","type":"commodity"},{"id":"108708","type":"commodity"},{"id":"108709","type":"commodity"},{"id":"108706","type":"commodity"}]}}},"included":[{"id":"4","type":"section","attributes":{"numeral":"IV","title":"Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes; Products, whether or not containing nicotine, intended for inhalation without combustion; Other nicotine containing products intended for the intake of nicotine into the human body","position":4,"section_note":"In this section the term 'pellets' means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight."}},{"id":"34458","type":"chapter","attributes":{"goods_nomenclature_item_id":"2100000000","description":"MISCELLANEOUS EDIBLE PREPARATIONS","formatted_description":"Miscellaneous edible preparations","chapter_note":"1. This chapter does not cover:\r\n\r\n    - a. mixed vegetables of heading [0712](/headings/0712);\r\n\r\n    - b. roasted coffee substitutes containing coffee in any proportion (heading [0901](/headings/0901));\r\n\r\n    - c. flavoured tea (heading [0902](/headings/0902));\r\n\r\n    - d. spices or other products of heading [0904](/headings/0904) to [0910](/headings/0910);\r\n\r\n    - e. food preparations, other than the products described in heading [2103](/headings/2103) or [2104](/headings/2104), containing more than 20% by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter [16](/chapters/16));\r\n\r\n    - f. products of heading [2404](/headings/2404);\r\n\r\n    - g. yeast put up as a medicament or other products of heading [3003](/headings/3003) or [3004](/headings/3004); or\r\n\r\n    - h. prepared enzymes of heading [3507](/headings/3507).\r\n\r\n2. Extracts of the substitutes referred to in note 1 (b) are to be classified in heading [2101](/headings/2101).\r\n\r\n3. For the purposes of heading [2104](/headings/2104), the expression ‘homogenised composite food preparations’ means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put up for retail sale as food suitable for infants or young children or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.\r\n\r\n### Additional chapter notes\r\n\r\n1. For the purpose of codes [2106 10 20](/subheadings/2106102000-80) and [2106 90 92](/subheadings/2106909200-80) the term 'starch' also covers starch breakdown products.\r\n\r\n2. For the purposes of code [2106 90 20](/subheadings/2106902000-80) 'compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages' means those preparations having an alcoholic strength by volume of more than 0.5% vol.\r\n\r\n3. For the purposes of code [2106 90 30](/subheadings/2106903000-80), 'isoglucose' means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10% fructose.\r\n\r\n4. For products of codes [2106 90 30](/subheadings/2106903000-80) and [2106 90 59](/subheadings/2106905900-80), the sucrose content, including other sugars expressed as sucrose, is to be determined by the refractometry method (expressed in degrees Brix in accordance with the current version of the “Tariff of the United Kingdom”, Part Two “Goods Classification Table Rules of Interpretation”, “Section 2”, see [www.gov.uk Reference Document for The Customs Tariff (Establishment) (EU Exit) Regulations 2020 - GOV.UK](https://www.gov.uk/government/publications/reference-document-for-the-customs-tariff-establishment-eu-exit-regulations-2020)).\r\n\r\n5. Other food preparations presented in measured doses, such as capsules, tablets, pastilles and pills, and which are intended for use as food supplements are to be classified under heading [2106](/headings/2106), unless elsewhere specified or included.\r\n\r\n6. Preparations with a basis of coffee, tea or mate or extracts, essences and concentrates thereof with a sugar content of 97% or more by weight, calculated on the dry matter, are excluded from classification under heading [2101](/headings/2101) and are in principle to be classified in Chapter [17](/chapters/17). The character of those products is no longer deemed to be determined by coffee, tea or mate or extracts, essences and concentrates thereof.\r\n","validity_start_date":"1971-12-31T00:00:00.000Z","validity_end_date":null,"forum_url":null},"relationships":{"guides":{"data":[]}}},{"id":"TN207","type":"footnote","attributes":{"code":"TN207","description":"The Democratic People’s Republic of Korea (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Please refer to sanctions \u003ca href=\"https://www.gov.uk/government/publications/democratic-peoples-republic-of-korea-sanctions-guidance\"\u003eguidance\u003c/a\u003e. You may need a \u003ca href=\"https://www.gov.uk/guidance/how-to-apply-for-a-trade-sanctions-licence\"\u003elicence\u003c/a\u003e from the Department for Business and Trade.","formatted_description":"The Democratic People’s Republic of Korea (Sanctions) (EU Exit) Regulations 2019 impose trade restrictions on certain goods, technology and services. Please refer to sanctions \u003ca href=\"https://www.gov.uk/government/publications/democratic-peoples-republic-of-korea-sanctions-guidance\"\u003eguidance\u003c/a\u003e. You may need a \u003ca href=\"https://www.gov.uk/guidance/how-to-apply-for-a-trade-sanctions-licence\"\u003elicence\u003c/a\u003e from the Department for Business and Trade."}},{"id":"TN701","type":"footnote","attributes":{"code":"TN701","description":"According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK Law, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.\u003cbr\u003eThe prohibition shall not apply in respect of: \u003cbr\u003e(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established. \u003cbr\u003e(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement","formatted_description":"According to the Council Regulation (EU) No 692/2014 (OJ L183, p. 9), as retained in UK Law, it shall be prohibited to import into European Union goods originating in Crimea or Sevastopol.\u003cbr\u003eThe prohibition shall not apply in respect of: \u003cbr\u003e(a) the execution until 26 September 2014, of trade contracts concluded before 25 June 2014, or of ancillary contracts necessary for the execution of such contracts, provided that the natural or legal persons, entity or body seeking to perform the contract have notified, at least 10 working days in advance, the activity or transaction to the competent authority of the Member State in which they are established. \u003cbr\u003e(b) goods originating in Crimea or Sevastopol which have been made available to the Ukrainian authorities for examination, for which compliance with the conditions conferring entitlement to preferential origin has been verified and for which a certificate of origin has been issued in accordance with Regulation (EU) No 978/2012 and Regulation (EU) No 374/2014, as retained in UK Law, or in accordance with the EU-Ukraine Association Agreement"}},{"id":"-1012550598-duty_expression","type":"duty_expression","attributes":{"base":"0.00 %","formatted_base":"\u003cspan\u003e0.00\u003c/span\u003e %","verbose_duty":"0.00%"}},{"id":"305","type":"measure_type","attributes":{"description":"Value added 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