Division 2 For the purposes of heading 0405:
United Kingdom
- (a)
the term ‘butter’ means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80 % or more but not more than 95 % by weight, a maximum milk solids-not-fat content of 2 % by weight and a maximum water content of 16 % by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria;
- (b)
the expression ‘dairy spreads’ means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milkfat content of 39 % or more but less than 80 % by weight.
Notes on Division CHAPTER 4
Footnotes
- f1
-
WTO tariff quota: see Annex 7.
- f2
-
The duty on 100 kg of product is equal to the sum of the following:
- (a)
the amount per kilogram shown, multiplied by the weight of lactic matter contained in 100 kg of product; and
- (b)
the other amount indicated.
- (a)
- f3
-
The duty on 100 kg of product is equal to the amount per kilogram shown, multiplied by the weight of the dry lactic matter contained in 100 kg of product.
- f4
-
The duty on 100 kg of product is equal to the sum of the following:
- (a)
the amount per kilogram shown, multiplied by the weight of dry lactic matter contained in 100 kg of product; and
- (b)
the other amount indicated.
- (a)
- f5
-
See Annex 1.
- f6
-
Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Article 4 of Commission Regulation (EC) No 2535/2001 (OJ L 341, 22.12.2001, p. 29)).
- f7
-
Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Article 4 of Commission Regulation (EC) No 2535/2001 (OJ L 341, 22.12.2001, p. 29); see also Articles 291 to 300 of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 1)).
- f8
-
Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Annex XIV, part C, to Council Regulation (EC) No 1234/2007 (OJ L 299, 16.11.2007, p. 1)).
- f9
-
Entry under this subheading is subject to the conditions laid down in section II, paragraph F, of the preliminary provisions.