Does an allergen need to be declared if it disappears during processing?

Standard 1.2.3 of the Australia New Zealand Food Standards Code broadly requires the declaration of allergens that are present in a food product. However, the wording of this Food Standard might cause manufacturers to wonder whether the declaration of the allergen applies when that ingoing substance is expected to no longer be present in the final product by the time it is sold. This article explores this issue and sets out the relevant allergen labelling requirements using the scenario of an ingredient that disappears during processing.