Official chapter notes
Verbatim text published by HMRC. These are the legal basis for classification decisions in this chapter; the "General Rules of Interpretation" point at them directly.
1. This chapter does not cover forage products of heading [1214](/headings/1214). 2. In heading [0709](/headings/0709) to [0712](/headings/0712) the word 'vegetables' includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet-corn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Marjorana hortensis or Origanum majorana). 3. Heading [0712](/headings/0712) covers all dried vegetables of the kinds falling in heading [0701](/headings/0701) to [0711](/headings/0711), other than: - (a) dried leguminous vegetables, shelled (heading [0713](/headings/0713)); - (b) sweet-corn in the forms specified in heading [1102](/headings/1102) to [1104](/headings/1104); - (c) flour, meal, powder, flakes, granules and pellets of potatoes (heading [1105](/headings/1105)); - (d) flour, meal and powder of dried leguminous vegetables of heading [0713](/headings/0713) (heading [1106](/headings/1106)). 4. However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this chapter (heading [0904](/headings/0904)). 5. Heading [0711](/headings/0711) applies to vegetables which have been treated solely to ensure their provisional preservation during transport or storage prior to use (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), provided they remain unsuitable for immediate consumption in that state. ### Additional chapter notes 1. Seed potatoes shall be classified in subheading [0701 10 00](/commodities/0701100000) provided that the goods comply with The Seed Potatoes Regulations 1991. 2. Sweetcorn hybrids shall be classified in code [0712 90 11](/commodities/0712901100) as for sowing provided that: - the goods comply with the Cereal Seeds Regulation 1974 or - it is established that the goods are actually intended for sowing. 3. Sweet potatoes shall be deemed to be for human consumption within the meaning of code [0714 20 10](/commodities/0714201000) if they are fresh, whole and put up in immediate packings at the time of release for free circulation.