| # CN Classification Guide for Starch Derivatives and Related Products |
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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 |
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| Maltodextrin products are classified based on their dextrose equivalent (DE) value: |
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| - **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 |
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| - **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 |
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| **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. |
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| ## 2. Corn Starch vs Modified Starch |
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| - **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) |
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| These are DISTINCT products. "Corn starch" and "modified corn starch" must never |
| be treated as the same entity. |
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| ## 3. Sugar Syrups |
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| - **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 |
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| **Note**: HFCS is sometimes referred to as "isoglucose" in EU systems, but they |
| have different CN codes. Verify the fructose content to determine classification. |
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| ## 4. Citric Acid Forms |
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| - **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) |
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| Although they share a CN code, these are DISTINCT products with different |
| physical forms, pricing, and handling requirements. |
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| ## 5. Protein Classification |
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| - Protein content >= 90% by dry weight → Classify as **isolate** (CN 3504.00.90) |
| - Protein content < 90% → Classify as **concentrate** (CN 3504.00.10) |
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| Exception: Wheat gluten (vital) is always CN 1109.00 regardless of concentration. |
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| ## 6. Oil Classification |
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| - **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) |
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| ## 7. Sorbitol |
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| - **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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