| # Example: Insurance Underwriting — Variant 26 | |
| (Variant for insurance_underwriting domain) | |
| The Dextrose Equivalent (DE) is the critical attribute for classifying maltodextrin | |
| and glucose syrups under the EU Combined Nomenclature. | |
| ## Key Rules | |
| - DE ≤ 20: Product is classified as maltodextrin (CN 1702.30), reduced VAT rate | |
| - DE > 20: Product is classified as glucose syrup (CN 1702.90), standard VAT rate | |
| - The boundary at DE = 20 is inclusive ("not exceeding 20") | |
| ## Common Errors | |
| - Confusing DE values between product grades (DE10 vs DE20 vs DE25) | |
| - Applying the wrong VAT rate at the boundary | |
| - Not checking DE value when product names are similar | |
| ## Cross-System Implications | |
| Products with the same base name may have different DE values across systems. | |
| Always verify the DE attribute, not just the product name. | |