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Division 2 For the purposes of heading 0405:

United Kingdom

Original text. Later amendments are not shown.

  1. (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;

  2. (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.

f2

The duty on 100 kg of product is equal to the sum of the following:

  1. (a)

    the amount per kilogram shown, multiplied by the weight of lactic matter contained in 100 kg of product; and

  2. (b)

    the other amount indicated.

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:

  1. (a)

    the amount per kilogram shown, multiplied by the weight of dry lactic matter contained in 100 kg of product; and

  2. (b)

    the other amount indicated.

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 254 of Regulation (EU) No 952/2013 of the European Parliament and of the Council (OJ L 269, 10.10.2013, p. 1)).

f7

Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Article 75(2) and (3) and Article 230 of Regulation (EU) No 1308/2013 of the European Parliament and of the Council (OJ L 347, 20.12.2013, p. 671)).

f8

Entry under this subheading is subject to the conditions laid down in section II, paragraph F, of the preliminary provisions.