Classification of Blended Products

1. Purpose

Where two or more products or components are blended, mixed or otherwise combined before being declared to Customs, the resulting blended product may fall underrequire a different customs classification thanfrom itsthe individual components.

The Thiscustoms canclassification significantlymust affecttherefore be determined based on the product in the form in which it is presented and declared to Customs.

2. Customer Responsibility

The Customer is responsible for determining and providing the correct 10-digit TARIC commodity code for the blended product.

The Customer shall provide the 10-digit TARIC code that specifically applies to the final blended product being declared, and not merely the commodity codes of the individual components used to produce the blend.

Where a product consists of multiple components, the Customer should assess whether the blending or mixing of those components results in a different classification under the applicable duties,customs tariff rules.

3. Information to be Provided

For each blended product for which a customs declaration is required, the Customer shall provide:

• the product description and commercial name;

• the composition or relevant constituent components, where relevant to classification;

• the applicable 10-digit TARIC code for the final blended product.

The Customer must inform the Company without undue delay where the composition or characteristics of a blended product change in a way that may affect its customs classification.

4. Use of the Information by the Company

The Company will use the TARIC code and other information provided by the Customer to prepare and/or lodge the relevant customs declaration and to perform the agreed customs-related services.

The Company does not assume responsibility for the underlying classification determination where the Customer is responsible for providing the commodity code.

If the information provided is incomplete, inconsistent or appears not to correspond with the product being declared, the Company may request additional information or clarification before processing the customs declaration.

5. Why Accurate Classification Matters

The classification of a blended product may determine, among other things:

• the applicable customs duty rate;

• import or export measures;

• licensing or authorisation requirements;

• prohibitions and restrictions;

• applicable customs exemptions or reliefs; and

• other regulatory requirements,requirements andlinked import/exportto controls.

Customerthe Obligation

ToProviding the correct classification for the final blended product is therefore essential to ensure that customs declarations remainare accurate and compliant,that the relevant customs and regulatory measures are correctly applied.

6. Practical Example

If Product A and Product B each have their own individual TARIC codes and are subsequently blended to create Product C, the TARIC code for Product C cannot automatically be derived by using the code of Product A or Product B.

The Customer must determine the classification applicable to Product C as the blended product and provide the correctcorresponding 10-digit TARIC code specifically related to the blendedCompany product.

• Do not rely onbefore the codescustoms ofdeclaration theis individual components.

• The classification must reflect the final blended form of the product being declared.