Customs - Tariff Book Last updated: 9 May 2025

fish and crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, 03.06, 03.07 or 03.08;

cultures of micro-organisms and other products of heading 30.02; and

animals of heading 95.08.

products of the kinds described in headings 02.01 to 02.08 or 02.10, unfit or unsuitable for human consumption;

edible, non-living insects (heading 04.10);

guts, bladders or stomachs of animals (heading 05.04) or animal blood (heading 05.11 or 30.02); or

animal fat, excluding products of heading 02.09 (Chapter 15).

mammals of heading 01.06;

meat of mammals of heading 01.06 (heading 02.08 or 02.10);

fish (including livers, roes and milt thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 23.01); or

caviar or caviar substitutes prepared from fish eggs (heading 16.04).

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 per cent or more but not more than 95 per cent by mass, a maximum milk solids not-fat content of 2 per cent by mass and a maximum water content of 16 per cent by mass. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria.

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 per cent or more but less than 80 per cent by mass.

a milkfat content, by mass of the dry matter, of 5 per cent or more;

a dry matter content, by mass, of at least 70 per cent but not exceeding 85 per cent; and

they are moulded or capable of being moulded.

Non-living insects, unfit for human consumption (heading 05.11);

products obtained from whey, containing by mass more than 95 per cent lactose, expressed as anhydrous lactose calculated on the dry matter (heading 17.02);

products obtained from milk by replacing one or more of its natural constituents (for example, butyric fats) by another substance (for example, oleic fats) (heading 19.01 or 21.06); or

albumins (including concentrates of two or more whey proteins, containing by mass more than 80 per cent whey proteins, calculated on the dry matter) (heading 35.02) or globulins (heading 35.04).

edible products (excluding guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried);

hides or skins (including furskins) (excluding goods of heading 05.05 and parings and similar waste of raw hides or skins of heading 05.11) (Chapter 41 or 43);

animal textile materials (excluding horsehair and horsehair waste) (Section XI); or

prepared knots or tufts for broom or brush making (heading 96.03).