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**Document ID**: POL-CLASS-2025-01
**Owner**: Compliance Team
**Effective Date**: 2025-01-01
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## 1. Maltodextrin Classification
Maltodextrin products are classified based on their dextrose equivalent (DE) value:
- **DE ≤ 20**: Classified under **CN 1702.30** (glucose and maltodextrin)
- VAT rate (DE): 7%
- VAT rate (NL): 9%
- Example: Maltodextrin DE10 Grade A, Maltodextrin DE15 Grade A
- **DE > 20**: Classified under **CN 1702.90** (other sugars including maltodextrin)
- VAT rate (DE): 19%
- VAT rate (NL): 21%
- Example: Maltodextrin DE20 Grade A, Maltodextrin DE25 Food Grade
**IMPORTANT**: Maltodextrin DE15 and Maltodextrin DE25 are DISTINCT products for
regulatory purposes, even though both are "maltodextrin". They fall under different
CN codes and have different VAT rates.
## 2. Corn Starch vs Modified Starch
- **Native corn starch** → CN 1108.12 (VAT 7% DE / 9% NL)
- **Modified corn starch** → CN 3505.10 (VAT 19% DE / 21% NL)
- **Waxy corn starch** → CN 1108.12 (same as native)
These are DISTINCT products. "Corn starch" and "modified corn starch" must never
be treated as the same entity.
## 3. Sugar Syrups
- **Glucose syrup** → CN 1702.30
- **High Fructose Corn Syrup (HFCS)** → HTS 1702.60
- HFCS-42 (42% fructose) and HFCS-55 (55% fructose) are DISTINCT products
- Different pricing, different regulatory treatment
- **Isoglucose** → CN 1702.40
**Note**: HFCS is sometimes referred to as "isoglucose" in EU systems, but they
have different CN codes. Verify the fructose content to determine classification.
## 4. Citric Acid Forms
- **Citric acid anhydrous** → CN 2918.14
- **Citric acid monohydrate** → CN 2918.14 (same CN code)
- **Citric acid 50% solution** → CN 2918.14 (same CN code)
Although they share a CN code, these are DISTINCT products with different
physical forms, pricing, and handling requirements.
## 5. Protein Classification
- Protein content >= 90% by dry weight → Classify as **isolate** (CN 3504.00.90)
- Protein content < 90% → Classify as **concentrate** (CN 3504.00.10)
Exception: Wheat gluten (vital) is always CN 1109.00 regardless of concentration.
## 6. Oil Classification
- **Crude oils** (unprocessed) and **refined oils** (RBD) of the same plant source
are DISTINCT products with different CN codes.
- Example: Palm Oil Crude (CN 1511.10) ≠ Palm Oil RBD (CN 1511.90)
## 7. Sorbitol
- **Sorbitol powder** and **Sorbitol solution 70%** are DISTINCT products
- Both classified under CN 2905.44 but different physical form and pricing
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*For classification questions, contact compliance@company.com*
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