Dextrose Equivalent (DE) Classification
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.