# Context: Commodity Trading — Variant 15

(Variant for commodity_trading 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.