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Commission Implementing Regulation (EU) No 927/2012Show full title
Commission Implementing Regulation (EU) No 927/2012 of 9 October 2012 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff
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SECTION IV PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
Note
1.In this section, the term ‘pellets’ means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight.
CHAPTER 16 PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES
Notes
1.This chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3 or heading 0504.
2.Food preparations fall in this chapter provided that they contain more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading 1902 or to the preparations of heading 2103 or 2104.
For preparations containing liver, the provisions of the second sentence shall not apply in determining the subheadings within heading 1601 or 1602.
Subheading notes
1.For the purposes of subheading 1602 10, the expression ‘homogenised preparations’ means preparations of meat, meat offal or blood, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat or meat offal. This subheading takes precedence over all other subheadings of heading 1602.
2.The fish, crustaceans, molluscs and other aquatic invertebrates specified in the subheadings of heading 1604 or 1605 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.
Additional notes
1.For the purposes of subheadings 1602 31 11, 1602 32 11, 1602 39 21, 1602 50 10 and 1602 90 61, the term ‘uncooked’ is to apply to products which have not been subjected to any heat treatment or which have been subjected to a heat treatment insufficient to ensure the coagulation of meat proteins in the whole of the product and which, therefore, in the case of subheadings 1602 50 10 and 1602 90 61, show traces of a pinkish liquid on the cut surface when the product is cut along a line passing through its thickest part.
2.For the purposes of subheadings 1602 41 10, 1602 42 10 and 1602 49 11 to 1602 49 15, the expression ‘cuts thereof’ applies only to prepared or preserved meat which, due to the size and the characteristics of the coherent muscle tissue, is identifiable as having been obtained from hams, shoulders, loins, or collars of domestic swine, as the case may be.
| CN code | Description |
| Supplementary unit | ||
|---|---|---|---|---|---|
| 160100 | Sausages and similar products, of meat, meat offal or blood; food preparations based on these products | ||||
| 16010010 | Of liver | 15,4 | — | ||
| Other(8) | |||||
| 16010091 | Sausages, dry or for spreading, uncooked | 149,4 €/100 kg/net(1) | — | ||
| 16010099 | Other | 100,5 €/100 kg/net(1) | — | ||
| 1602 | Other prepared or preserved meat, meat offal or blood | ||||
| 16021000 | Homogenised preparations | 16,6 | — | ||
| 160220 | Of liver of any animal | ||||
| 16022010 | Goose or duck liver | 10,2 | — | ||
| 16022090 | Other | 16 | — | ||
| Of poultry of heading 0105 | |||||
| 160231 | Of turkeys | ||||
| Containing 57 % or more by weight of poultry meat or offal(7) | |||||
| 16023111 | Containing exclusively uncooked turkey meat | 102,4 €/100 kg/net | — | ||
| 16023119 | Other | 102,4 €/100 kg/net | — | ||
| 16023180 | Other | 102,4 €/100 kg/net | — | ||
| 160232 | Of fowls of the species Gallus domesticus | ||||
| Containing 57 % or more by weight of poultry meat or offal(7) | |||||
| 16023211 | Uncooked | 86,7 €/100 kg/net | — | ||
| 16023219 | Other | 102,4 €/100 kg/net | — | ||
| 16023230 | Containing 25 % or more but less than 57 % by weight of poultry meat or offal(7) | 10,9 | — | ||
| 16023290 | Other | 10,9 | — | ||
| 160239 | Other | ||||
| Containing 57 % or more by weight of poultry meat or offal(7) | |||||
| 16023921 | Uncooked | 86,7 €/100 kg/net | — | ||
| 16023929 | Other | 10,9 | — | ||
| 16023985 | Other | 10,9 | — | ||
| Of swine | |||||
| 160241 | Hams and cuts thereof | ||||
| 16024110 | Of domestic swine | 156,8 €/100 kg/net(1) | — | ||
| 16024190 | Other | 10,9 | — | ||
| 160242 | Shoulders and cuts thereof | ||||
| 16024210 | Of domestic swine | 129,3 €/100 kg/net(1) | — | ||
| 16024290 | Other | 10,9 | — | ||
| 160249 | Other, including mixtures | ||||
| Of domestic swine | |||||
| Containing by weight 80 % or more of meat or meat offal, of any kind, including fats of any kind or origin | |||||
| 16024911 | Loins (excluding collars) and cuts thereof, including mixtures of loins or hams | 156,8 €/100 kg/net(1) | — | ||
| 16024913 | Collars and cuts thereof, including mixtures of collars and shoulders | 129,3 €/100 kg/net(1) | — | ||
| 16024915 | Other mixtures containing hams (legs), shoulders, loins or collars, and cuts thereof | 129,3 €/100 kg/net(1) | — | ||
| 16024919 | Other | 85,7 €/100 kg/net(1) | — | ||
| 16024930 | Containing by weight 40 % or more but less than 80 % of meat or meat offal, of any kind, including fats of any kind or origin | 75 €/100 kg/net(1) | — | ||
| 16024950 | Containing by weight less than 40 % of meat or meat offal, of any kind, including fats of any kind or origin | 54,3 €/100 kg/net(1) | — | ||
| 16024990 | Other | 10,9 | — | ||
| 160250 | Of bovine animals | ||||
| 16025010 | Uncooked; mixtures of cooked meat or offal and uncooked meat or offal | 303,4 €/100 kg/net | — | ||
| Other | |||||
| 16025031 | Corned beef, in airtight containers | 16,6 | — | ||
| 16025095 | Other | 16,6 | — | ||
| 160290 | Other, including preparations of blood of any animal | ||||
| 16029010 | Preparations of blood of any animal | 16,6 | — | ||
| Other | |||||
| 16029031 | Of game or rabbit | 10,9 | — | ||
| Other | |||||
| 16029051 | Containing meat or meat offal of domestic swine | 85,7 €/100 kg/net | — | ||
| Other | |||||
| Containing bovine meat or offal | |||||
| 16029061 | Uncooked; mixtures of cooked meat or offal and uncooked meat or offal | 303,4 €/100 kg/net | — | ||
| 16029069 | Other | 16,6 | — | ||
| Other | |||||
| 16029091 | Of sheep | 12,8 | — | ||
| 16029095 | Of goats | 16,6 | — | ||
| 16029099 | Other | 16,6 | — | ||
| 160300 | Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates | ||||
| 16030010 | In immediate packings of a net content of 1 kg or less | 12,8 | — | ||
| 16030080 | Other | Free | — | ||
| 1604 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs | ||||
| Fish, whole or in pieces, but not minced | |||||
| 16041100 | Salmon | 5,5 | — | ||
| 160412 | Herring | ||||
| 16041210 | Fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen | 15 | — | ||
| Other | |||||
| 16041291 | In airtight containers | 20 | — | ||
| 16041299 | Other | 20 | — | ||
| 160413 | Sardines, sardinella and brisling or sprats | ||||
| Sardines | |||||
| 16041311 | In olive oil | 12,5 | — | ||
| 16041319 | Other | 12,5 | — | ||
| 16041390 | Other | 12,5 | — | ||
| 160414 | Tuna, skipjack and bonito (Sarda spp.) | ||||
| Tuna and skipjack | |||||
| 16041411 | In vegetable oil | 24 | — | ||
| Other | |||||
| 16041416 | Fillets known as ‘loins’ | 24 | — | ||
| 16041418 | Other | 24 | — | ||
| 16041490 | Bonito (Sarda spp.) | 25 | — | ||
| 160415 | Mackerel | ||||
| Of the species Scomber scombrus and Scomber japonicus | |||||
| 16041511 | Fillets | 25 | — | ||
| 16041519 | Other | 25 | — | ||
| 16041590 | Of the species Scomber australasicus | 20 | — | ||
| 16041600 | Anchovies | 25 | — | ||
| 16041700 | Eels | 20 | — | ||
| 160419 | Other | ||||
| 16041910 | Salmonidae, other than salmon | 7 | — | ||
| Fish of the genus Euthynnus, other than skipjack (Euthynnus (Katsuwonus) pelamis) | |||||
| 16041931 | Fillets known as ‘loins’ | 24 | — | ||
| 16041939 | Other | 24 | — | ||
| 16041950 | Fish of the species Orcynopsis unicolor | 12,5 | — | ||
| Other | |||||
| 16041991 | Fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen | 7,5 | — | ||
| Other | |||||
| 16041992 | Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 20 | — | ||
| 16041993 | Coalfish (Pollachius virens) | 20 | — | ||
| 16041994 | Hake (Merluccius spp., Urophycis spp.) | 20 | — | ||
| 16041995 | Alaska pollack (Theragra chalcogramma) and pollack (Pollachius pollachius) | 20 | — | ||
| 16041997 | Other | 20 | — | ||
| 160420 | Other prepared or preserved fish | ||||
| 16042005 | Preparations of surimi | 20 | — | ||
| Other | |||||
| 16042010 | Of salmon | 5,5 | — | ||
| 16042030 | Of Salmonidae, other than salmon | 7 | — | ||
| 16042040 | Of anchovies | 25 | — | ||
| 16042050 | Of sardines, bonito, mackerel of the species Scomber scombrus and Scomber japonicus, fish of the species Orcynopsis unicolor | 25(1) | — | ||
| 16042070 | Of tuna, skipjack or other fish of the genus Euthynnus | 24(1) | — | ||
| 16042090 | Of other fish | 14 | — | ||
| Caviar and caviar substitutes | |||||
| 16043100 | Caviar | 20 | — | ||
| 16043200 | Caviar substitutes | 20 | — | ||
| 1605 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved | ||||
| 16051000 | Crab | 8 | — | ||
| Shrimps and prawns | |||||
| 160521 | Not in airtight containers | ||||
| 16052110 | In immediate packings of a net content not exceeding 2 kg | 20(1) | — | ||
| 16052190 | Other | 20(1) | — | ||
| 16052900 | Other | 20(1) | — | ||
| 160530 | Lobster | ||||
| 16053010 | Lobster meat, cooked, for the manufacture of lobster butter or of lobster pastes, pâtés, soups or sauces(2) | Free | — | ||
| 16053090 | Other | 20 | — | ||
| 16054000 | Other crustaceans | 20(1) | — | ||
| Molluscs | |||||
| 16055100 | Oysters | 20 | — | ||
| 16055200 | Scallops, including queen scallops | 20 | — | ||
| 160553 | Mussels | ||||
| 16055310 | In airtight containers | 20 | — | ||
| 16055390 | Other | 20 | — | ||
| 16055400 | Cuttlefish and squid | 20 | — | ||
| 16055500 | Octopus | 20 | — | ||
| 16055600 | Clams, cockles and arkshells | 20 | — | ||
| 16055700 | Abalone | 20 | — | ||
| 16055800 | Snails, other than sea snails | 20 | — | ||
| 16055900 | Other | 20 | — | ||
| Other aquatic invertebrates | |||||
| 16056100 | Sea cucumbers | 26 | — | ||
| 16056200 | Sea urchins | 26 | — | ||
| 16056300 | Jellyfish | 26 | — | ||
| 16056900 | Other | 26 | — |
CHAPTER 17 SUGARS AND SUGAR CONFECTIONERY
Note
1.This chapter does not cover:
(a)
sugar confectionery containing cocoa (heading 1806);
(b)
chemically pure sugars (other than sucrose, lactose, maltose, glucose and fructose) or other products of heading 2940; or
(c)
medicaments or other products of Chapter 30.
Subheading notes
1.For the purposes of subheadings 1701 12, 1701 13 and 1701 14, ‘raw sugar’ means sugar whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of less than 99,5°.
2.Subheading 1701 13 covers only cane sugar obtained without centrifugation, whose content of sucrose by weight, in the dry state, corresponds to a polarimeter reading of 69° or more but less than 93°. The product contains only natural anhedral microcrystals, of irregular shape, not visible to the naked eye, which are surrounded by residues of molasses and other constituents of sugar cane.
Additional notes
1.For the purposes of subheadings 1701 12 10, 1701 12 90, 1701 13 10, 1701 13 90, 1701 14 10 and 1701 14 90, ‘raw sugar’ means sugar, not flavoured or coloured or containing any other added substances, containing, in the dry state, less than 99,5 % by weight of sucrose determined by the polarimetric method.
2.The duty applicable to raw sugar of subheadings 1701 12 10, 1701 13 10 and 1701 14 10 whose yield established according to part B(III) of Annex IV to Council Regulation (EC) No 1234/2007 differs from 92 % is fixed in the following manner:
the relevant rate is multiplied by a correcting coefficient obtained by dividing the percentage yield established according to the above provisions by 92.
3.For the purposes of subheading 1701 99 10, ‘white sugar’ means sugar, not flavoured or coloured or containing any other added substances, containing, in the dry state, 99,5 % or more by weight of sucrose, determined by the polarimetric method.
4.For the purposes of establishing the duty applicable to products of subheadings 1702 20 10, 1702 60 80, 1702 60 95, 1702 90 71, 1702 90 80 and 1702 90 95, the sucrose content, including other sugars expressed as sucrose, is determined by the methods laid down in Article 42(2) and (4) of Commission Regulation (EC) No 951/2006.
5.For the purposes of subheadings 1702 30 10, 1702 40 10, 1702 60 10 and 1702 90 30, ‘isoglucose’ means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose.
For the purposes of establishing the duty applicable to products of the subheadings referred to in the preceding paragraph, the dry matter content is determined according to Article 42(3) of Commission Regulation (EC) No 951/2006.
6.‘Inulin syrup’ means:
(a)
for the purposes of subheading 1702 60 80, the immediate product obtained by hydrolysis of inulin or oligofructoses, containing in the dry state more than 50 % fructose in free form or as sucrose;
(b)
for the purposes of subheading 1702 90 80, the immediate product obtained by hydrolysis of inulin or oligofructoses, containing in the dry state at least 10 % but not more than 50 % of fructose in free form or as sucrose.
7.When imported in the form of an assortment, goods of subheading 1704 90 are subject to an agricultural component (EA) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.
| CN code | Description |
| Supplementary unit | ||
|---|---|---|---|---|---|
| 1701 | Cane or beet sugar and chemically pure sucrose, in solid form | ||||
| Raw sugar not containing added flavouring or colouring matter | |||||
| 170112 | Beet sugar | ||||
| 17011210 | For refining(2) | 33,9 €/100 kg/net(9) (1) | — | ||
| 17011290 | Other | 41,9 €/100 kg/net(1) | — | ||
| 170113 | Cane sugar specified in subheading note 2 to this chapter | ||||
| 17011310 | For refining(2) | 33,9 €/100 kg/net(9) (1) | — | ||
| 17011390 | Other | 41,9 €/100 kg/net(1) | — | ||
| 170114 | Other cane sugar | ||||
| 17011410 | For refining(2) | 33,9 €/100 kg/net(9) (1) | — | ||
| 17011490 | Other | 41,9 €/100 kg/net(1) | — | ||
| Other | |||||
| 17019100 | Containing added flavouring or colouring matter | 41,9 €/100 kg/net(1) | — | ||
| 170199 | Other | ||||
| 17019910 | White sugar | 41,9 €/100 kg/net(1) | — | ||
| 17019990 | Other | 41,9 €/100 kg/net(1) | — | ||
| 1702 | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel | ||||
| Lactose and lactose syrup | |||||
| 17021100 | Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter | 14 €/100 kg/net | — | ||
| 17021900 | Other | 14 €/100 kg/net | — | ||
| 170220 | Maple sugar and maple syrup | ||||
| 17022010 | Maple sugar in solid form, containing added flavouring or colouring matter | 0,4 €/100 kg/net(10) | — | ||
| 17022090 | Other | 8 | — | ||
| 170230 | Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose | ||||
| 17023010 | Isoglucose | 50,7 €/100 kg/net mas | — | ||
| Other | |||||
| 17023050 | In the form of white crystalline powder, whether or not agglomerated | 26,8 €/100 kg/net | — | ||
| 17023090 | Other | 20 €/100 kg/net | — | ||
| 170240 | Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar | ||||
| 17024010 | Isoglucose | 50,7 €/100 kg/net mas | — | ||
| 17024090 | Other | 20 €/100 kg/net | — | ||
| 17025000 | Chemically pure fructose | 16 + 50,7 €/100 kg/net mas(1) | — | ||
| 170260 | Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose, excluding invert sugar | ||||
| 17026010 | Isoglucose | 50,7 €/100 kg/net mas | — | ||
| 17026080 | Inulin syrup | 0,4 €/100 kg/net(10) | — | ||
| 17026095 | Other | 0,4 €/100 kg/net(10) | — | ||
| 170290 | Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose | ||||
| 17029010 | Chemically pure maltose | 12,8 | — | ||
| 17029030 | Isoglucose | 50,7 €/100 kg/net mas | — | ||
| 17029050 | Maltodextrine and maltodextrine syrup | 20 €/100 kg/net | — | ||
| Caramel | |||||
| 17029071 | Containing 50 % or more by weight of sucrose in the dry matter | 0,4 €/100 kg/net(10) | — | ||
| Other | |||||
| 17029075 | In the form of powder, whether or not agglomerated | 27,7 €/100 kg/net | — | ||
| 17029079 | Other | 19,2 €/100 kg/net | — | ||
| 17029080 | Inulin syrup | 0,4 €/100 kg/net(10) | — | ||
| 17029095 | Other | 0,4 €/100 kg/net(10) | — | ||
| 1703 | Molasses resulting from the extraction or refining of sugar | ||||
| 17031000 | Cane molasses | 0,35 €/100 kg/net | — | ||
| 17039000 | Other | 0,35 €/100 kg/net | — | ||
| 1704 | Sugar confectionery (including white chocolate), not containing cocoa | ||||
| 170410 | Chewing gum, whether or not sugar-coated | ||||
| 17041010 | Containing less than 60 % by weight of sucrose (including invert sugar expressed as sucrose) | 6,2 + 27,1 €/100 kg/net MAX 17,9 | — | ||
| 17041090 | Containing 60 % or more by weight of sucrose (including invert sugar expressed as sucrose) | 6,3 + 30,9 €/100 kg/net MAX 18,2 | — | ||
| 170490 | Other | ||||
| 17049010 | Liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances | 13,4 | — | ||
| 17049030 | White chocolate | 9,1 + 45,1 €/100 kg/net MAX 18,9 + 16,5 €/100 kg/net | — | ||
| Other | |||||
| 17049051 | Pastes, including marzipan, in immediate packings of a net content of 1 kg or more | 9 + EA MAX 18,7 + AD S/Z(4) | — | ||
| 17049055 | Throat pastilles and cough drops | 9 + EA MAX 18,7 + AD S/Z(4) | — | ||
| 17049061 | Sugar-coated (panned) goods | 9 + EA MAX 18,7 + AD S/Z(4) | — | ||
| Other | |||||
| 17049065 | Gum confectionery and jelly confectionery, including fruit pastes in the form of sugar confectionery | 9 + EA MAX 18,7 + AD S/Z(4) | — | ||
| 17049071 | Boiled sweets, whether or not filled | 9 + EA MAX 18,7 + AD S/Z(4) | — | ||
| 17049075 | Toffees, caramels and similar sweets | 9 + EA MAX 18,7 + AD S/Z(4) | — | ||
| Other | |||||
| 17049081 | Compressed tablets | 9 + EA MAX 18,7 + AD S/Z(4) | — | ||
| 17049099 | Other | 9 + EA MAX 18,7 + AD S/Z(4) | — |
CHAPTER 18 COCOA AND COCOA PREPARATIONS
Notes
1.This chapter does not cover the preparations of heading 0403, 1901, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.
2.Heading 1806 includes sugar confectionery containing cocoa and, subject to note 1 to this chapter, other food preparations containing cocoa.
Additional notes
1.When imported in the form of an assortment, goods of subheadings 1806 20, 1806 31, 1806 32 and 1806 90 are subject to an agricultural component (EA) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.
2.Subheadings 1806 90 11 and 1806 90 19 do not cover chocolates made entirely of one type of chocolate.
| CN code | Description |
| Supplementary unit | ||
|---|---|---|---|---|---|
| 18010000 | Cocoa beans, whole or broken, raw or roasted | Free | — | ||
| 18020000 | Cocoa shells, husks, skins and other cocoa waste | Free | — | ||
| 1803 | Cocoa paste, whether or not defatted | ||||
| 18031000 | Not defatted | 9,6 | — | ||
| 18032000 | Wholly or partly defatted | 9,6 | — | ||
| 18040000 | Cocoa butter, fat and oil | 7,7 | — | ||
| 18050000 | Cocoa powder, not containing added sugar or other sweetening matter | 8 | — | ||
| 1806 | Chocolate and other food preparations containing cocoa | ||||
| 180610 | Cocoa powder, containing added sugar or other sweetening matter | ||||
| 18061015 | Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose | 8 | — | ||
| 18061020 | Containing 5 % or more but less than 65 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose | 8 + 25,2 €/100 kg/net(1) | — | ||
| 18061030 | Containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose | 8 + 31,4 €/100 kg/net(1) | — | ||
| 18061090 | Containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose | 8 + 41,9 €/100 kg/net(1) | — | ||
| 180620 | Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg | ||||
| 18062010 | Containing 31 % or more by weight of cocoa butter or containing a combined weight of 31 % or more of cocoa butter and milkfat | 8,3 + EA MAX 18,7 + AD S/Z(4) (1) | — | ||
| 18062030 | Containing a combined weight of 25 % or more, but less than 31 % of cocoa butter and milkfat | 8,3 + EA MAX 18,7 + AD S/Z(4) (1) | — | ||
| Other | |||||
| 18062050 | Containing 18 % or more by weight of cocoa butter | 8,3 + EA MAX 18,7 + AD S/Z(4) (1) | — | ||
| 18062070 | Chocolate milk crumb | 15,4 + EA(4) (1) | — | ||
| 18062080 | Chocolate flavour coating | 8,3 + EA MAX 18,7 + AD S/Z(4) (1) | — | ||
| 18062095 | Other | 8,3 + EA MAX 18,7 + AD S/Z(4) (1) | — | ||
| Other, in blocks, slabs or bars | |||||
| 18063100 | Filled | 8,3 + EA MAX 18,7 + AD S/Z(4) (1) | — | ||
| 180632 | Not filled | ||||
| 18063210 | With added cereal, fruit or nuts | 8,3 + EA MAX 18,7 + AD S/Z(1) (4) | — | ||
| 18063290 | Other | 8,3 + EA MAX 18,7 + AD S/Z(1) (4) | — | ||
| 180690 | Other | ||||
| Chocolate and chocolate products | |||||
| Chocolates (including pralines), whether or not filled | |||||
| 18069011 | Containing alcohol | 8,3 + EA MAX 18,7 + AD S/Z(1) (4) | — | ||
| 18069019 | Other | 8,3 + EA MAX 18,7 + AD S/Z(1) (4) | — | ||
| Other | |||||
| 18069031 | Filled | 8,3 + EA MAX 18,7 + AD S/Z(1) (4) | — | ||
| 18069039 | Not filled | 8,3 + EA MAX 18,7 + AD S/Z(1) (4) | — | ||
| 18069050 | Sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa | 8,3 + EA MAX 18,7 + AD S/Z(1) (4) | — | ||
| 18069060 | Spreads containing cocoa | 8,3 + EA MAX 18,7 + AD S/Z(1) (4) | — | ||
| 18069070 | Preparations containing cocoa for making beverages | 8,3 + EA MAX 18,7 + AD S/Z(1) (4) | — | ||
| 18069090 | Other | 8,3 + EA MAX 18,7 + AD S/Z(1) (4) | — |
CHAPTER 19 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS
Notes
1.This chapter does not cover:
(a)
except in the case of stuffed products of heading 1902, food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
(b)
biscuits or other articles made from flour or from starch, specially prepared for use in animal feeding (heading 2309); or
(c)
medicaments or other products of Chapter 30.
2.For the purposes of heading 1901:
(a)
the term ‘groats’ means cereal groats of Chapter 11;
(b)
the terms ‘flour’ and ‘meal’ mean:
(1)
cereal flour and meal of Chapter 11, and
(2)
flour, meal and powder of vegetable origin of any chapter, other than flour, meal or powder of dried vegetables (heading 0712), of potatoes (heading 1105) or of dried leguminous vegetables (heading 1106).
3.Heading 1904 does not cover preparations containing more than 6 % by weight of cocoa calculated on a totally defatted basis or completely coated with chocolate or other food preparations containing cocoa of heading 1806 (heading 1806).
4.For the purposes of heading 1904, the expression ‘otherwise prepared’ means prepared or processed to an extent beyond that provided for in the headings of or notes to Chapter 10 or 11.
Additional notes
1.Goods of subheadings 1905 31, 1905 32, 1905 40 and 1905 90, presented in the form of an assortment, are subject to an agricultural component (EA) fixed according to the average content in milkfats, milk proteins, sucrose, isoglucose, glucose and starch of the assortment as a whole.
2.The expression ‘sweet biscuits’ in subheading 1905 31 applies only to products having a water content of not more than 12 % by weight and a fat content of not more than 35 % by weight (fillings and coatings are not to be taken into consideration in determining these contents).
3.Subheading 1905 90 20 covers only dry and brittle products.
| CN code | Description |
| Supplementary unit | ||
|---|---|---|---|---|---|
| 1901 | Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included | ||||
| 19011000 | Preparations for infant use, put up for retail sale | 7,6 + EA(4) | — | ||
| 19012000 | Mixes and doughs for the preparation of bakers' wares of heading 1905 | 7,6 + EA(4) | — | ||
| 190190 | Other | ||||
| Malt extract | |||||
| 19019011 | With a dry extract content of 90 % or more by weight | 5,1 + 18 €/100 kg/net | — | ||
| 19019019 | Other | 5,1 + 14,7 €/100 kg/net | — | ||
| Other | |||||
| 19019091 | Containing no milkfats, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milkfat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch, excluding food preparations in powder form of goods of headings 0401 to 0404 | 12,8 | — | ||
| 19019099 | Other | 7,6 + EA(1) (4) | — | ||
| 1902 | Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared | ||||
| Uncooked pasta, not stuffed or otherwise prepared | |||||
| 19021100 | Containing eggs | 7,7 + 24,6 €/100 kg/net(1) | — | ||
| 190219 | Other | ||||
| 19021910 | Containing no common wheat flour or meal | 7,7 + 24,6 €/100 kg/net(1) | — | ||
| 19021990 | Other | 7,7 + 21,1 €/100 kg/net(1) | — | ||
| 190220 | Stuffed pasta, whether or not cooked or otherwise prepared | ||||
| 19022010 | Containing more than 20 % by weight of fish, crustaceans, molluscs or other aquatic invertebrates | 8,5 | — | ||
| 19022030 | Containing more than 20 % by weight of sausages and the like, of meat and meat offal of any kind, including fats of any kind or origin | 54,3 €/100 kg/net | — | ||
| Other | |||||
| 19022091 | Cooked | 8,3 + 6,1 €/100 kg/net(1) | — | ||
| 19022099 | Other | 8,3 + 17,1 €/100 kg/net(1) | — | ||
| 190230 | Other pasta | ||||
| 19023010 | Dried | 6,4 + 24,6 €/100 kg/net(1) | — | ||
| 19023090 | Other | 6,4 + 9,7 €/100 kg/net(1) | — | ||
| 190240 | Couscous | ||||
| 19024010 | Unprepared | 7,7 + 24,6 €/100 kg/net(1) | — | ||
| 19024090 | Other | 6,4 + 9,7 €/100 kg/net(1) | — | ||
| 19030000 | Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms | 6,4 + 15,1 €/100 kg/net(1) | — | ||
| 1904 | Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included | ||||
| 190410 | Prepared foods obtained by the swelling or roasting of cereals or cereal products | ||||
| 19041010 | Obtained from maize | 3,8 + 20 €/100 kg/net | — | ||
| 19041030 | Obtained from rice | 5,1 + 46 €/100 kg/net | — | ||
| 19041090 | Other | 5,1 + 33,6 €/100 kg/net | — | ||
| 190420 | Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals | ||||
| 19042010 | Preparation of the Müsli type based on unroasted cereal flakes | 9 + EA(4) | — | ||
| Other | |||||
| 19042091 | Obtained from maize | 3,8 + 20 €/100 kg/net | — | ||
| 19042095 | Obtained from rice | 5,1 + 46 €/100 kg/net | — | ||
| 19042099 | Other | 5,1 + 33,6 €/100 kg/net | — | ||
| 19043000 | Bulgur wheat | 8,3 + 25,7 €/100 kg/net(1) | — | ||
| 190490 | Other | ||||
| 19049010 | Obtained from rice | 8,3 + 46 €/100 kg/net | — | ||
| 19049080 | Other | 8,3 + 25,7 €/100 kg/net(1) | — | ||
| 1905 | Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products | ||||
| 19051000 | Crispbread | 5,8 + 13 €/100 kg/net | — | ||
| 190520 | Gingerbread and the like | ||||
| 19052010 | Containing by weight less than 30 % of sucrose (including invert sugar expressed as sucrose) | 9,4 + 18,3 €/100 kg/net | — | ||
| 19052030 | Containing by weight 30 % or more but less than 50 % of sucrose (including invert sugar expessed as sucrose) | 9,8 + 24,6 €/100 kg/net | — | ||
| 19052090 | Containing by weight 50 % or more of sucrose (including invert sugar expressed as sucrose) | 10,1 + 31,4 €/100 kg/net | — | ||
| Sweet biscuits; waffles and wafers | |||||
| 190531 | Sweet biscuits | ||||
| Completely or partially coated or covered with chocolate or other preparations containing cocoa | |||||
| 19053111 | In immediate packings of a net content not exceeding 85 g | 9 + EA MAX 24,2 + AD S/Z(4) | — | ||
| 19053119 | Other | 9 + EA MAX 24,2 + AD S/Z(4) | — | ||
| Other | |||||
| 19053130 | Containing 8 % or more by weight of milkfats | 9 + EA MAX 24,2 + AD S/Z(4) | — | ||
| Other | |||||
| 19053191 | Sandwich biscuits | 9 + EA MAX 24,2 + AD S/Z(4) | — | ||
| 19053199 | Other | 9 + EA MAX 24,2 + AD S/Z(4) | — | ||
| 190532 | Waffles and wafers | ||||
| 19053205 | With a water content exceeding 10 % by weight | 9 + EA MAX 20,7 + AD F/M(4) | — | ||
| Other | |||||
| Completely or partially coated or covered with chocolate or other preparations containing cocoa | |||||
| 19053211 | In immediate packings of a net content not exceeding 85 g | 9 + EA MAX 24,2 + AD S/Z(4) | — | ||
| 19053219 | Other | 9 + EA MAX 24,2 + AD S/Z(4) | — | ||
| Other | |||||
| 19053291 | Salted, whether or not filled | 9 + EA MAX 20,7 + AD F/M(4) | — | ||
| 19053299 | Other | 9 + EA MAX 24,2 + AD S/Z(4) | — | ||
| 190540 | Rusks, toasted bread and similar toasted products | ||||
| 19054010 | Rusks | 9,7 + EA(4) | — | ||
| 19054090 | Other | 9,7 + EA(4) | — | ||
| 190590 | Other | ||||
| 19059010 | Matzos | 3,8 + 15,9 €/100 kg/net | — | ||
| 19059020 | Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products | 4,5 + 60,5 €/100 kg/net(1) | — | ||
| Other | |||||
| 19059030 | Bread, not containing added honey, eggs, cheese or fruit, and containing by weight in the dry matter state not more than 5 % of sugars and not more than 5 % of fat | 9,7 + EA(4) | — | ||
| 19059045 | Biscuits | 9 + EA MAX 20,7 + AD F/M(4) | — | ||
| 19059055 | Extruded or expanded products, savoury or salted | 9 + EA MAX 20,7 + AD F/M(4) | — | ||
| Other | |||||
| 19059060 | With added sweetening matter | 9 + EA MAX 24,2 + AD S/Z(4) | — | ||
| 19059090 | Other | 9 + EA MAX 20,7 + AD F/M(4) | — |
CHAPTER 20 PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS
Notes
1.This chapter does not cover:
(a)
vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;
(b)
food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
(c)
bakers' wares and other products of heading 1905; or
(d)
homogenised composite food preparations of heading 2104.
2.Headings 2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading 1704) or chocolate confectionery (heading 1806).
3.Headings 2001, 2004 and 2005 cover, as the case may be, only those products of Chapter 7 or of heading 1105 or 1106 (other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in note 1(a).
4.Tomato juice, the dry weight content of which is 7 % or more, is to be classified in heading 2002.
5.For the purposes of heading 2007, the expression ‘obtained by cooking’ means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means.
6.For the purposes of heading 2009, the expression ‘juices, unfermented and not containing added spirit’ means juices of an alcoholic strength by volume (see note 2 to Chapter 22) not exceeding 0,5 % vol.
Subheading notes
1.For the purposes of subheading 2005 10, the expression ‘homogenised vegetables’ means preparations of vegetables, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of vegetables. Subheading 2005 10 takes precedence over all other subheadings of heading 2005.
2.For the purposes of subheading 2007 10, the expression ‘homogenised preparations’ means preparations of fruit, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of fruit. Subheading 2007 10 takes precedence over all other subheadings of heading 2007.
3.For the purposes of subheadings 2009 12, 2009 21, 2009 31, 2009 41, 2009 61 and 2009 71, the expression ‘Brix value’ means the direct reading of degrees Brix obtained from a Brix hydrometer or of refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 20 °C or corrected for 20 °C if the reading is made at a different temperature.
Additional notes
1.For the purposes of heading 2001, vegetables, fruit, nuts and other edible parts of plants prepared or preserved by vinegar or acetic acid must have a content of free, volatile acid of 0,5 % by weight or more, expressed as acetic acid. In addition, mushrooms of subheading 2001 90 50 should not have a salt content exceeding 2,5 % by weight.
2.
(a)
The content of various sugars expressed as sucrose (sugar content) of the products classified in this chapter corresponds to the figure indicated by a refractometer at a temperature of 20 °C and multiplied by the factor:
0,93 in respect of products of subheadings 2008 20 to 2008 80, 2008 93, 2008 97 and 2008 99, or
0,95 in respect of products of the other headings.
(b)
The expression ‘Brix value’, mentioned in the subheadings of heading 2009, corresponds to the figure indicated by a refractometer at a temperature of 20 °C.
3.The products of subheadings 2008 20 to 2008 80, 2008 93, 2008 97 and 2008 99 are to be considered as containing added sugar when the ‘sugar content’ thereof exceeds by weight the percentages given hereunder, according to the kind of fruit or edible part of plant concerned:
pineapples and grapes: 13 %,
other fruits, including mixtures of fruit, and other edible parts of plants: 9 %.
4.For the purposes of subheadings 2008 30 11 to 2008 30 39, 2008 40 11 to 2008 40 39, 2008 50 11 to 2008 50 59, 2008 60 11 to 2008 60 39, 2008 70 11 to 2008 70 59, 2008 80 11 to 2008 80 39, 2008 93 11 to 2008 93 29, 2008 97 12 to 2008 97 38 and 2008 99 11 to 2008 99 40, the following expressions have the meanings hereby assigned to them:
‘actual alcoholic strength by mass’: the number of kilograms of pure alcohol contained in 100 kg of the product,
‘% mas’: the symbol for alcoholic strength by mass.
5.The following is to be applied to the products as they are presented:
(a)
the added sugar content of products of heading 2009 corresponds to the ‘sugar content’ less the figures given hereunder, according to the kind of juice concerned:
lemon or tomato juice: 3,
grape juice: 15,
other fruit or vegetable juices, including mixtures of juices: 13.
(b)
the fruit juices with added sugar, of a Brix value not exceeding 67 and containing less than 50 % by weight of fruit juice lose their original character of fruit juices of heading 2009.
Item (b) does not apply to concentrated natural fruit juices. Consequently, concentrated natural fruit juices are not excluded from heading 2009.
6.For the purposes of subheadings 2009 69 51 and 2009 69 71, ‘concentrated grape juice (including grape must)’ means grape juice (including grape must) for which the figure indicated by a refractometer at a temperature of 20 °C is not less than 50,9 %.
7.For the purposes of subheadings 2001 90 92, 2006 00 35, 2006 00 91, 2007 10 91, 2007 99 93, 2008 19 11, 2008 19 91, 2008 97 12, 2008 97 16, 2008 97 32, 2008 97 36, 2008 97 51, 2008 97 72, 2008 97 76, 2008 97 92, 2008 97 94, 2008 97 97, 2008 99 24, 2008 99 31, 2008 99 36, 2008 99 38, 2008 99 48, 2008 99 63, 2009 89 34, 2009 89 36, 2009 89 73, 2009 89 85, 2009 89 88, 2009 89 97, 2009 90 92, 2009 90 95 and 2009 90 97, ‘tropical fruit’ means guavas, mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya.
8.For the purposes of subheadings 2001 90 92, 2006 00 35, 2006 00 91, 2007 99 93, 2008 19 11, 2008 19 91, 2008 97 12, 2008 97 16, 2008 97 32, 2008 97 36, 2008 97 51, 2008 97 72, 2008 97 76, 2008 97 92, 2008 97 94 and 2008 97 97, ‘tropical nuts’ means coconuts, cashew nuts, Brazil nuts, areca (or betel), cola and macadamia nuts.
| CN code | Description |
| Supplementary unit | ||
|---|---|---|---|---|---|
| 2001 | Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid | ||||
| 20011000 | Cucumbers and gherkins | 17,6 | kg/net eda | ||
| 200190 | Other | ||||
| 20019010 | Mango chutney | Free | — | ||
| 20019020 | Fruit of the genus Capsicum other than sweet peppers or pimentos | 5 | — | ||
| 20019030 | Sweetcorn (Zea mays var. saccharata) | 5,1 + 9,4 €/100 kg/net(6) | — | ||
| 20019040 | Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch | 8,3 + 3,8 €/100 kg/net(6) | — | ||
| 20019050 | Mushrooms | 16 | — | ||
| 20019065 | Olives | 16 | — | ||
| 20019070 | Sweet peppers | 16 | — | ||
| 20019092 | Tropical fruit and tropical nuts; palm hearts | 10 | — | ||
| 20019097 | Other | 16 | — | ||
| 2002 | Tomatoes prepared or preserved otherwise than by vinegar or acetic acid | ||||
| 200210 | Tomatoes, whole or in pieces | ||||
| 20021010 | Peeled | 14,4 | — | ||
| 20021090 | Other | 14,4 | — | ||
| 200290 | Other | ||||
| With a dry matter content of less than 12 % by weight | |||||
| 20029011 | In immediate packings of a net content exceeding 1 kg | 14,4 | — | ||
| 20029019 | In immediate packings of a net content not exceeding 1 kg | 14,4 | — | ||
| With a dry matter content of not less than 12 % but not more than 30 % by weight | |||||
| 20029031 | In immediate packings of a net content exceeding 1 kg | 14,4 | — | ||
| 20029039 | In immediate packings of a net content not exceeding 1 kg | 14,4 | — | ||
| With a dry matter content of more than 30 % by weight | |||||
| 20029091 | In immediate packings of a net content exceeding 1 kg | 14,4 | — | ||
| 20029099 | In immediate packings of a net content not exceeding 1 kg | 14,4 | — | ||
| 2003 | Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid | ||||
| 200310 | Mushrooms of the genus Agaricus | ||||
| 20031020 | Provisionally preserved, completely cooked | 18,4 + 191 €/100 kg/net eda(1) | kg/net eda | ||
| 20031030 | Other | 18,4 + 222 €/100 kg/net eda(1) | kg/net eda | ||
| 200390 | Other | ||||
| 20039010 | Truffles | 14,4 | — | ||
| 20039090 | Other | 18,4 | — | ||
| 2004 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 | ||||
| 200410 | Potatoes | ||||
| 20041010 | Cooked, not otherwise prepared | 14,4 | — | ||
| Other | |||||
| 20041091 | In the form of flour, meal or flakes | 7,6 + EA(4) | — | ||
| 20041099 | Other | 17,6 | — | ||
| 200490 | Other vegetables and mixtures of vegetables | ||||
| 20049010 | Sweetcorn (Zea mays var. saccharata) | 5,1 + 9,4 €/100 kg/net(6) | — | ||
| 20049030 | Sauerkraut, capers and olives | 16 | — | ||
| 20049050 | Peas (Pisum sativum) and immature beans of the species Phaseolus spp., in pod | 19,2 | — | ||
| Other, including mixtures | |||||
| 20049091 | Onions, cooked, not otherwise prepared | 14,4 | — | ||
| 20049098 | Other | 17,6 | — | ||
| 2005 | Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 | ||||
| 20051000 | Homogenised vegetables | 17,6 | — | ||
| 200520 | Potatoes | ||||
| 20052010 | In the form of flour, meal or flakes | 8,8 + EA(4) | — | ||
| Other | |||||
| 20052020 | Thin slices, fried or baked, whether or not salted or flavoured, in airtight packings, suitable for immediate consumption | 14,1 | — | ||
| 20052080 | Other | 14,1 | — | ||
| 20054000 | Peas (Pisum sativum) | 19,2 | — | ||
| Beans (Vigna spp., Phaseolus spp.) | |||||
| 20055100 | Beans, shelled | 17,6 | — | ||
| 20055900 | Other | 19,2 | — | ||
| 20056000 | Asparagus | 17,6 | — | ||
| 20057000 | Olives | 12,8 | kg/net eda | ||
| 20058000 | Sweetcorn (Zea mays var. saccharata) | 5,1 + 9,4 €/100 kg/net(6) | — | ||
| Other vegetables and mixtures of vegetables | |||||
| 20059100 | Bamboo shoots | 17,6 | — | ||
| 200599 | Other | ||||
| 20059910 | Fruit of the genus Capsicum, other than sweet peppers or pimentos | 6,4 | — | ||
| 20059920 | Capers | 16 | — | ||
| 20059930 | Globe artichokes | 17,6 | — | ||
| 20059950 | Mixtures of vegetables | 17,6 | — | ||
| 20059960 | Sauerkraut | 16 | — | ||
| 20059980 | Other | 17,6 | — | ||
| 200600 | Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) | ||||
| 20060010 | Ginger | Free | — | ||
| Other | |||||
| With a sugar content exceeding 13 % by weight | |||||
| 20060031 | Cherries | 20 + 23,9 €/100 kg/net | — | ||
| 20060035 | Tropical fruit and tropical nuts | 12,5 + 15 €/100 kg/net | — | ||
| 20060038 | Other | 20 + 23,9 €/100 kg/net | — | ||
| Other | |||||
| 20060091 | Tropical fruit and tropical nuts | 12,5 | — | ||
| 20060099 | Other | 20 | — | ||
| 2007 | Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter | ||||
| 200710 | Homogenised preparations | ||||
| 20071010 | With a sugar content exceeding 13 % by weight | 24 + 4,2 €/100 kg/net | — | ||
| Other | |||||
| 20071091 | Of tropical fruit | 15 | — | ||
| 20071099 | Other | 24 | — | ||
| Other | |||||
| 200791 | Citrus fruit | ||||
| 20079110 | With a sugar content exceeding 30 % by weight | 20 + 23 €/100 kg/net | — | ||
| 20079130 | With a sugar content exceeding 13 % but not exceeding 30 % by weight | 20 + 4,2 €/100 kg/net | — | ||
| 20079190 | Other | 21,6 | — | ||
| 200799 | Other | ||||
| With a sugar content exceeding 30 % by weight | |||||
| 20079910 | Plum purée and paste and prune purée and paste, in immediate packings of a net content exceeding 100 kg, for industrial processing(2) | 22,4 | — | ||
| 20079920 | Chestnut purée and paste | 24 + 19,7 €/100 kg/net | — | ||
| Other | |||||
| 20079931 | Of cherries | 24 + 23 €/100 kg/net | — | ||
| 20079933 | Of strawberries | 24 + 23 €/100 kg/net | — | ||
| 20079935 | Of raspberries | 24 + 23 €/100 kg/net | — | ||
| 20079939 | Other | 24 + 23 €/100 kg/net | — | ||
| 20079950 | With a sugar content exceeding 13 % but not exceeding 30 % by weight | 24 + 4,2 €/100 kg/net | — | ||
| Other | |||||
| 20079993 | Of tropical fruit and tropical nuts | 15 | — | ||
| 20079997 | Other | 24 | — | ||
| 2008 | Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included | ||||
| Nuts, groundnuts and other seeds, whether or not mixed together | |||||
| 200811 | Groundnuts | ||||
| 20081110 | Peanut butter | 12,8 | — | ||
| Other, in immediate packings of a net content | |||||
| 20081191 | Exceeding 1 kg | 11,2 | — | ||
| Not exceeding 1 kg | |||||
| 20081196 | Roasted | 12 | — | ||
| 20081198 | Other | 12,8 | — | ||
| 200819 | Other, including mixtures | ||||
| In immediate packings of a net content exceeding 1 kg | |||||
| 20081911 | Tropical nuts; mixtures containing 50 % or more by weight of tropical nuts and tropical fruit | 7 | — | ||
| Other | |||||
| 20081913 | Roasted almonds and pistachios | 9 | — | ||
| 20081919 | Other | 11,2 | — | ||
| In immediate packings of a net content not exceeding 1 kg | |||||
| 20081991 | Tropical nuts; mixtures containing by weight 50 % or more of tropical nuts and tropical fruit | 8 | — | ||
| Other | |||||
| Roasted nuts | |||||
| 20081993 | Almonds and pistachios | 10,2 | — | ||
| 20081995 | Other | 12 | — | ||
| 20081999 | Other | 12,8 | — | ||
| 200820 | Pineapples | ||||
| Containing added spirit | |||||
| In immediate packings of a net content exceeding 1 kg | |||||
| 20082011 | With a sugar content exceeding 17 % by weight | 25,6 + 2,5 €/100 kg/net(1) | — | ||
| 20082019 | Other | 25,6(1) | — | ||
| In immediate packings of a net content not exceeding 1 kg | |||||
| 20082031 | With a sugar content exceeding 19 % by weight | 25,6 + 2,5 €/100 kg/net(1) | — | ||
| 20082039 | Other | 25,6(1) | — | ||
| Not containing added spirit | |||||
| Containing added sugar, in immediate packings of a net content exceeding 1 kg | |||||
| 20082051 | With a sugar content exceeding 17 % by weight | 19,2 | — | ||
| 20082059 | Other | 17,6 | — | ||
| Containing added sugar, in immediate packings of a net content not exceeding 1 kg | |||||
| 20082071 | With a sugar content exceeding 19 % by weight | 20,8(1) | — | ||
| 20082079 | Other | 19,2 | — | ||
| 20082090 | Not containing added sugar | 18,4 | — | ||
| 200830 | Citrus fruit | ||||
| Containing added spirit | |||||
| With a sugar content exceeding 9 % by weight | |||||
| 20083011 | Of an actual alcoholic strength by mass not exceeding 11,85 % mas | 25,6(1) | — | ||
| 20083019 | Other | 25,6 + 4,2 €/100 kg/net(1) | — | ||
| Other | |||||
| 20083031 | Of an actual alcoholic strength by mass not exceeding 11,85 % mas | 24(1) | — | ||
| 20083039 | Other | 25,6(1) | — | ||
| Not containing added spirit | |||||
| Containing added sugar, in immediate packings of a net content exceeding 1 kg | |||||
| 20083051 | Grapefruit segments, including pomelos | 15,2 | — | ||
| 20083055 | Mandarins (including tangerines and satsumas); clementines, wilkings and other similar citrus hybrids | 18,4 | — | ||
| 20083059 | Other | 17,6 | — | ||
| Containing added sugar, in immediate packings of a net content not exceeding 1 kg | |||||
| 20083071 | Grapefruit segments, including pomelos | 15,2 | — | ||
| 20083075 | Mandarins (including tangerines and satsumas); clementines, wilkings and other similar citrus hybrids | 17,6 | — | ||
| 20083079 | Other | 20,8(1) | — | ||
| 20083090 | Not containing added sugar | 18,4 | — | ||
| 200840 | Pears | ||||
| Containing added spirit | |||||
| In immediate packings of a net content exceeding 1 kg | |||||
| With a sugar content exceeding 13 % by weight | |||||
| 20084011 | Of an actual alcoholic strength by mass not exceeding 11,85 % mas | 25,6(1) | — | ||
| 20084019 | Other | 25,6 + 4,2 €/100 kg/net(1) | — | ||
| Other | |||||
| 20084021 | Of an actual alcoholic strength by mass not exceeding 11,85 % mas | 24(1) | — | ||
| 20084029 | Other | 25,6(1) | — | ||
| In immediate packings of a net content not exceeding 1 kg | |||||
| 20084031 | With a sugar content exceeding 15 % by weight | 25,6 + 4,2 €/100 kg/net(1) | — | ||
| 20084039 | Other | 25,6(1) | — | ||
| Not containing added spirit | |||||
| Containing added sugar, in immediate packings of a net content exceeding 1 kg | |||||
| 20084051 | With a sugar content exceeding 13 % by weight | 17,6 | — | ||
| 20084059 | Other | 16 | — | ||
| Containing added sugar, in immediate packings of a net content not exceeding 1 kg | |||||
| 20084071 | With a sugar content exceeding 15 % by weight | 19,2 | — | ||
| 20084079 | Other | 17,6 | — | ||
| 20084090 | Not containing added sugar | 16,8 | — | ||
| 200850 | Apricots | ||||
| Containing added spirit | |||||
| In immediate packings of a net content exceeding 1 kg | |||||
| With a sugar content exceeding 13 % by weight | |||||
| 20085011 | Of an actual alcoholic strength by mass not exceeding 11,85 % mas | 25,6(1) | — | ||
| 20085019 | Other | 25,6 + 4,2 €/100 kg/net(1) | — | ||
| Other | |||||
| 20085031 | Of an actual alcoholic strength by mass not exceeding 11,85 % mas | 24(1) | — | ||
| 20085039 | Other | 25,6(1) | — | ||
| In immediate packings of a net content not exceeding 1 kg | |||||
| 20085051 | With a sugar content exceeding 15 % by weight | 25,6 + 4,2 €/100 kg/net(1) | — | ||
| 20085059 | Other | 25,6(1) | — | ||
| Not containing added spirit | |||||
| Containing added sugar, in immediate packings of a net content exceeding 1 kg | |||||
| 20085061 | With a sugar content exceeding 13 % by weight | 19,2 | — | ||
| 20085069 | Other | 17,6 | — | ||
| Containing added sugar, in immediate packings of a net content not exceeding 1 kg | |||||
| 20085071 | With a sugar content exceeding 15 % by weight | 20,8(1) | — | ||
| 20085079 | Other | 19,2 | — | ||
| Not containing added sugar, in immediate packings of a net content | |||||
| 20085092 | Of 5 kg or more | 13,6 | — | ||
| 20085098 | Of less than 5 kg | 18,4(3) | — | ||
| 200860 | Cherries | ||||
| Containing added spirit | |||||
| With a sugar content exceeding 9 % by weight | |||||
| 20086011 | Of an actual alcoholic strength by mass not exceeding 11,85 % mas | 25,6(1) | — | ||
| 20086019 | Other | 25,6 + 4,2 €/100 kg/net(1) | — | ||
| Other | |||||
| 20086031 | Of an actual alcoholic strength by mass not exceeding 11,85 % mas | 24(1) | — | ||
| 20086039 | Other | 25,6(1) | — | ||
| Not containing added spirit | |||||
| Containing added sugar, in immediate packings of a net content | |||||
| 20086050 | Exceeding 1 kg | 17,6 | — | ||
| 20086060 | Not exceeding 1 kg | 20,8(1) | — | ||
| Not containing added sugar, in immediate packings of a net content | |||||
| 20086070 | Of 4,5 kg or more | 18,4 | — | ||
| 20086090 | Of less than 4,5 kg | 18,4 | — | ||
| 200870 | Peaches, including nectarines | ||||
| Containing added spirit | |||||
| In immediate packings of a net content exceeding 1 kg | |||||
| With a sugar content exceeding 13 % by weight | |||||
| 20087011 | Of an actual alcoholic strength by mass not exceeding 11,85 % mas | 25,6(1) | — | ||
| 20087019 | Other | 25,6 + 4,2 €/100 kg/net(1) | — | ||
| Other | |||||
| 20087031 | Of an actual alcoholic strength by mass not exceeding 11,85 % mas | 24(1) | — | ||
| 20087039 | Other | 25,6(1) | — | ||
| In immediate packings of a net content not exceeding 1 kg | |||||
| 20087051 | With a sugar content exceeding 15 % by weight | 25,6 + 4,2 €/100 kg/net(1) | — | ||
| 20087059 | Other | 25,6(1) | — | ||
| Not containing added spirit | |||||
| Containing added sugar, in immediate packings of a net content exceeding 1 kg | |||||
| 20087061 | With a sugar content exceeding 13 % by weight | 19,2 | — | ||
| 20087069 | Other | 17,6 | — | ||
| Containing added sugar, in immediate packings of a net content not exceeding 1 kg | |||||
| 20087071 | With a sugar content exceeding 15 % by weight | 19,2 | — | ||
| 20087079 | Other | 17,6 | — | ||
| Not containing added sugar, in immediate packings of a net content | |||||
| 20087092 | Of 5 kg or more | 15,2 | — | ||
| 20087098 | Of less than 5 kg | 18,4 | — | ||
| 200880 | Strawberries | ||||
| Containing added spirit | |||||
| With a sugar content exceeding 9 % by weight | |||||
| 20088011 | Of an actual alcoholic strength by mass not exceeding 11,85 % mas | 25,6(1) | — | ||
| 20088019 | Other | 25,6 + 4,2 €/100 kg/net(1) | — | ||
| Other | |||||
| 20088031 | Of an actual alcoholic strength by mass not exceeding 11,85 % mas | 24(1) | — | ||
| 20088039 | Other | 25,6(1) | — | ||
| Not containing added spirit | |||||
| 20088050 | Containing added sugar, in immediate packings of a net content exceeding 1 kg | 17,6 | — | ||
| 20088070 | Containing added sugar, in immediate packings of a net content not exceeding 1 kg | 20,8(1) | — | ||
| 20088090 | Not containing added sugar | 18,4 | — | ||
| Other, including mixtures other than those of subheading 2008 19 | |||||
| 20089100 | Palm hearts | 10 | — | ||
| 200893 | Cranberries (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea) | ||||
| Containing added spirit | |||||
| With a sugar content exceeding 9 % by weight | |||||
| 20089311 | Of an actual alcoholic strength by mass not exceeding 11,85 % mas | 25,6 | — | ||
| 20089319 | Other | 25,6 + 4,2 €/100 kg/net | — | ||
| Other | |||||
| 20089321 | Of an actual alcoholic strength by mass not exceeding 11,85 % mas | 24 | — | ||
| 20089329 | Other | 25,6 | — | ||
| Not containing added spirit | |||||
| 20089391 | Containing added sugar, in immediate packings of a net content exceeding 1 kg | 17,6 | — | ||
| 20089393 | Containing added sugar, in immediate packings of a net content not exceeding 1 kg | 20,8 | — | ||
| 20089399 | Not containing added sugar | 18,4 | — | ||
| 200897 | Mixtures | ||||
| Containing added spirit | |||||
| With a sugar content exceeding 9 % by weight | |||||
| Of an actual alcoholic strength by mass not exceeding 11,85 % mas | |||||
| 20089712 | Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit) | 16 | — | ||
| 20089714 | Other | 25,6 | — | ||
| Other | |||||
| 20089716 | Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit) | 16 + 2,6 €/100 kg/net | — | ||
| 20089718 | Other | 25,6 + 4,2 €/100 kg/net | — | ||
| Other | |||||
| Of an actual alcoholic strength by mass not exceeding 11,85 % mas | |||||
| 20089732 | Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit) | 15 | — | ||
| 20089734 | Other | 24 | — | ||
| Other | |||||
| 20089736 | Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit) | 16 | — | ||
| 20089738 | Other | 25,6 | — | ||
| Not containing added spirit | |||||
| Containing added sugar | |||||
| In immediate packings of a net content exceeding 1 kg | |||||
| 20089751 | Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit) | 11 | — | ||
| 20089759 | Other | 17,6 | — | ||
| Other | |||||
| Mixtures of fruit in which no single fruit exceeds 50 % of the total weight of the fruits | |||||
| 20089772 | Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit) | 8,5 | — | ||
| 20089774 | Other | 13,6 | — | ||
| Other | |||||
| 20089776 | Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit) | 12 | — | ||
| 20089778 | Other | 19,2 | — | ||
| Not containing added sugar, in immediate packings of a net content | |||||
| Of 5 kg or more | |||||
| 20089792 | Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit) | 11,5 | — | ||
| 20089793 | Other | 18,4 | — | ||
| Of 4,5 kg or more but less than 5 kg | |||||
| 20089794 | Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit) | 11,5 | — | ||
| 20089796 | Other | 18,4 | — | ||
| Of less than 4,5 kg | |||||
| 20089797 | Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit) | 11,5 | — | ||
| 20089798 | Other | 18,4 | — | ||
| 200899 | Other | ||||
| Containing added spirit | |||||
| Ginger | |||||
| 20089911 | Of an actual alcoholic strength by mass not exceeding 11,85 % mas | 10 | — | ||
| 20089919 | Other | 16 | — | ||
| Grapes | |||||
| 20089921 | With a sugar content exceeding 13 % by weight | 25,6 + 3,8 €/100 kg/net | — | ||
| 20089923 | Other | 25,6 | — | ||
| Other | |||||
| With a sugar content exceeding 9 % by weight | |||||
| Of an actual alcoholic strength by mass not exceeding 11,85 % mas | |||||
| 20089924 | Tropical fruit | 16 | — | ||
| 20089928 | Other | 25,6 | — | ||
| Other | |||||
| 20089931 | Tropical fruit | 16 + 2,6 €/100 kg/net | — | ||
| 20089934 | Other | 25,6 + 4,2 €/100 kg/net | — | ||
| Other | |||||
| Of an actual alcoholic strength by mass not exceeding 11,85 % mas | |||||
| 20089936 | Tropical fruit | 15 | — | ||
| 20089937 | Other | 24 | — | ||
| Other | |||||
| 20089938 | Tropical fruit | 16 | — | ||
| 20089940 | Other | 25,6 | — | ||
| Not containing added spirit | |||||
| Containing added sugar, in immediate packings of a net content exceeding 1 kg | |||||
| 20089941 | Ginger | Free | — | ||
| 20089943 | Grapes | 19,2 | — | ||
| 20089945 | Plums and prunes | 17,6 | — | ||
| 20089948 | Tropical fruit | 11 | — | ||
| 20089949 | Other | 17,6 | — | ||
| Containing added sugar, in immediate packings of a net content not exceeding 1 kg | |||||
| 20089951 | Ginger | Free | — | ||
| 20089963 | Tropical fruit | 13 | — | ||
| 20089967 | Other | 20,8 | — | ||
| Not containing added sugar | |||||
| Plums and prunes, in immediate packings of a net content | |||||
| 20089972 | Of 5 kg or more | 15,2 | — | ||
| 20089978 | Of less than 5 kg | 18,4 | — | ||
| 20089985 | Maize (corn), other than sweetcorn (Zea mays var. saccharata) | 5,1 + 9,4 €/100 kg/net(6) | — | ||
| 20089991 | Yams, sweet potatoes and similar edible parts of plants, containing 5 % or more by weight of starch | 8,3 + 3,8 €/100 kg/net(6) | — | ||
| 20089999 | Other | 18,4 | — | ||
| 2009 | Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter | ||||
| Orange juice | |||||
| 200911 | Frozen | ||||
| Of a Brix value exceeding 67 | |||||
| 20091111 | Of a value not exceeding € 30 per 100 kg net weight | 33,6 + 20,6 €/100 kg/net(1) | — | ||
| 20091119 | Other | 33,6(1) | — | ||
| Of a Brix value not exceeding 67 | |||||
| 20091191 | Of a value not exceeding € 30 per 100 kg net weight and with an added sugar content exceeding 30 % by weight | 15,2 + 20,6 €/100 kg/net | — | ||
| 20091199 | Other | 15,2(1) | — | ||
| 20091200 | Not frozen, of a Brix value not exceeding 20 | 12,2 | — | ||
| 200919 | Other | ||||
| Of a Brix value exceeding 67 | |||||
| 20091911 | Of a value not exceeding € 30 per 100 kg net weight | 33,6 + 20,6 €/100 kg/net(1) | — | ||
| 20091919 | Other | 33,6(1) | — | ||
| Of a Brix value exceeding 20 but not exceeding 67 | |||||
| 20091991 | Of a value not exceeding € 30 per 100 kg net weight and with an added sugar content exceeding 30 % by weight | 15,2 + 20,6 €/100 kg/net | — | ||
| 20091998 | Other | 12,2 | — | ||
| Grapefruit (including pomelo) juice | |||||
| 20092100 | Of a Brix value not exceeding 20 | 12 | — | ||
| 200929 | Other | ||||
| Of a Brix value exceeding 67 | |||||
| 20092911 | Of a value not exceeding € 30 per 100 kg net weight | 33,6 + 20,6 €/100 kg/net(1) | — | ||
| 20092919 | Other | 33,6(1) | — | ||
| Of a Brix value exceeding 20 but not exceeding 67 | |||||
| 20092991 | Of a value not exceeding € 30 per 100 kg net weight and with an added sugar content exceeding 30 % by weight | 12 + 20,6 €/100 kg/net | — | ||
| 20092999 | Other | 12 | — | ||
| Juice of any other single citrus fruit | |||||
| 200931 | Of a Brix value not exceeding 20 | ||||
| Of a value exceeding € 30 per 100 kg net weight | |||||
| 20093111 | Containing added sugar | 14,4 | — | ||
| 20093119 | Not containing added sugar | 15,2 | — | ||
| Of a value not exceeding € 30 per 100 kg net weight | |||||
| Lemon juice | |||||
| 20093151 | Containing added sugar | 14,4 | — | ||
| 20093159 | Not containing added sugar | 15,2 | — | ||
| Other citrus fruit juices | |||||
| 20093191 | Containing added sugar | 14,4 | — | ||
| 20093199 | Not containing added sugar | 15,2 | — | ||
| 200939 | Other | ||||
| Of a Brix value exceeding 67 | |||||
| 20093911 | Of a value not exceeding € 30 per 100 kg net weight | 33,6 + 20,6 €/100 kg/net(1) | — | ||
| 20093919 | Other | 33,6(1) | — | ||
| Of a Brix value exceeding 20 but not exceeding 67 | |||||
| Of a value exceeding € 30 per 100 kg net weight | |||||
| 20093931 | Containing added sugar | 14,4 | — | ||
| 20093939 | Not containing added sugar | 15,2 | — | ||
| Of a value not exceeding € 30 per 100 kg net weight | |||||
| Lemon juice | |||||
| 20093951 | With an added sugar content exceeding 30 % by weight | 14,4 + 20,6 €/100 kg/net | — | ||
| 20093955 | With an added sugar content not exceeding 30 % by weight | 14,4 | — | ||
| 20093959 | Not containing added sugar | 15,2 | — | ||
| Other citrus fruit juices | |||||
| 20093991 | With an added sugar content exceeding 30 % by weight | 14,4 + 20,6 €/100 kg/net | — | ||
| 20093995 | With an added sugar content not exceeding 30 % by weight | 14,4 | — | ||
| 20093999 | Not containing added sugar | 15,2 | — | ||
| Pineapple juice | |||||
| 200941 | Of a Brix value not exceeding 20 | ||||
| 20094192 | Containing added sugar | 15,2 | — | ||
| 20094199 | Not containing added sugar | 16 | — | ||
| 200949 | Other | ||||
| Of a Brix value exceeding 67 | |||||
| 20094911 | Of a value not exceeding € 30 per 100 kg net weight | 33,6 + 20,6 €/100 kg/net(1) | — | ||
| 20094919 | Other | 33,6(1) | — | ||
| Of a Brix value exceeding 20 but not exceeding 67 | |||||
| 20094930 | Of a value exceeding € 30 per 100 kg net weight, containing added sugar | 15,2 | — | ||
| Other | |||||
| 20094991 | With an added sugar content exceeding 30 % by weight | 15,2 + 20,6 €/100 kg/net | — | ||
| 20094993 | With an added sugar content not exceeding 30 % by weight | 15,2 | — | ||
| 20094999 | Not containing added sugar | 16 | — | ||
| 200950 | Tomato juice | ||||
| 20095010 | Containing added sugar | 16 | — | ||
| 20095090 | Other | 16,8 | — | ||
| Grape juice (including grape must) | |||||
| 200961 | Of a Brix value not exceeding 30 | ||||
| 20096110 | Of a value exceeding € 18 per 100 kg net weight | (5) | — | ||
| 20096190 | Of a value not exceeding € 18 per 100 kg net weight | 22,4 + 27 €/hl(1) | — | ||
| 200969 | Other | ||||
| Of a Brix value exceeding 67 | |||||
| 20096911 | Of a value not exceeding € 22 per 100 kg net weight | 40 + 121 €/hl + 20,6 €/100 kg/net(1) | — | ||
| 20096919 | Other | (5) | — | ||
| Of a Brix value exceeding 30 but not exceeding 67 | |||||
| Of a value exceeding € 18 per 100 kg net weight | |||||
| 20096951 | Concentrated | (5) | — | ||
| 20096959 | Other | (5) | — | ||
| Of a value not exceeding € 18 per 100 kg net weight | |||||
| With an added sugar content exceeding 30 % by weight | |||||
| 20096971 | Concentrated | 22,4 + 131 €/hl + 20,6 €/100 kg/net | — | ||
| 20096979 | Other | 22,4 + 27 €/hl + 20,6 €/100 kg/net | — | ||
| 20096990 | Other | 22,4 + 27 €/hl(1) | — | ||
| Apple juice | |||||
| 200971 | Of a Brix value not exceeding 20 | ||||
| 20097120 | Containing added sugar | 18 | — | ||
| 20097199 | Not containing added sugar | 18 | — | ||
| 200979 | Other | ||||
| Of a Brix value exceeding 67 | |||||
| 20097911 | Of a value not exceeding € 22 per 100 kg net weight | 30 + 18,4 €/100 kg/net(1) | — | ||
| 20097919 | Other | 30(1) | — | ||
| Of a Brix value exceeding 20 but not exceeding 67 | |||||
| 20097930 | Of a value exceeding € 18 per 100 kg net weight, containing added sugar | 18 | — | ||
| Other | |||||
| 20097991 | With an added sugar content exceeding 30 % by weight | 18 + 19,3 €/100 kg/net | — | ||
| 20097998 | Other | 18 | — | ||
| Juice of any other single fruit or vegetable | |||||
| 200981 | Cranberry (Vaccinium macrocarpon, Vaccinium oxycoccos, Vaccinium vitis-idaea) juice | ||||
| Of a Brix value exceeding 67 | |||||
| 20098111 | Of a value not exceeding € 30 per 100 kg net weight | 33,6 + 20,6 €/100 kg/net(1) | — | ||
| 20098119 | Other | 33,6(1) | — | ||
| Of a Brix value not exceeding 67 | |||||
| 20098131 | Of a value exceeding € 30 per 100 kg net weight, containing added sugar | 16,8 | — | ||
| Other | |||||
| 20098151 | With an added sugar content exceeding 30 % by weight | 16,8 + 20,6 €/100 kg/net | — | ||
| 20098159 | With an added sugar content not exceeding 30 % by weight | 16,8 | — | ||
| Not containing added sugar | |||||
| 20098195 | Juice of fruit of the species Vaccinium macrocarpon | 14 | — | ||
| 20098199 | Other | 17,6 | — | ||
| 200989 | Other | ||||
| Of a Brix value exceeding 67 | |||||
| Pear juice | |||||
| 20098911 | Of a value not exceeding € 22 per 100 kg net weight | 33,6 + 20,6 €/100 kg/net(1) | — | ||
| 20098919 | Other | 33,6(1) | — | ||
| Other | |||||
| Of a value not exceeding € 30 per 100 kg net weight | |||||
| 20098934 | Juices of tropical fruit | 21 + 12,9 €/100 kg/net(1) | — | ||
| 20098935 | Other | 33,6 + 20,6 €/100 kg/net(1) | — | ||
| Other | |||||
| 20098936 | Juices of tropical fruit | 21(1) | — | ||
| 20098938 | Other | 33,6(1) | — | ||
| Of a Brix value not exceeding 67 | |||||
| Pear juice | |||||
| 20098950 | Of a value exceeding € 18 per 100 kg net weight, containing added sugar | 19,2 | — | ||
| Other | |||||
| 20098961 | With an added sugar content exceeding 30 % by weight | 19,2 + 20,6 €/100 kg/net | — | ||
| 20098963 | With an added sugar content not exceeding 30 % by weight | 19,2 | — | ||
| 20098969 | Not containing added sugar | 20 | — | ||
| Other | |||||
| Of a value exceeding € 30 per 100 kg net weight, containing added sugar | |||||
| 20098971 | Cherry juice | 16,8 | — | ||
| 20098973 | Juices of tropical fruit | 10,5 | — | ||
| 20098979 | Other | 16,8 | — | ||
| Other | |||||
| With an added sugar content exceeding 30 % by weight | |||||
| 20098985 | Juices of tropical fruit | 10,5 + 12,9 €/100 kg/net | — | ||
| 20098986 | Other | 16,8 + 20,6 €/100 kg/net | — | ||
| With an added sugar content not exceeding 30 % by weight | |||||
| 20098988 | Juices of tropical fruit | 10,5 | — | ||
| 20098989 | Other | 16,8 | — | ||
| Not containing added sugar | |||||
| 20098996 | Cherry juice | 17,6 | — | ||
| 20098997 | Juices of tropical fruit | 11 | — | ||
| 20098999 | Other | 17,6 | — | ||
| 200990 | Mixtures of juices | ||||
| Of a Brix value exceeding 67 | |||||
| Mixtures of apple and pear juice | |||||
| 20099011 | Of a value not exceeding € 22 per 100 kg net weight | 33,6 + 20,6 €/100 kg/net(1) | — | ||
| 20099019 | Other | 33,6(1) | — | ||
| Other | |||||
| 20099021 | Of a value not exceeding € 30 per 100 kg net weight | 33,6 + 20,6 €/100 kg/net(1) | — | ||
| 20099029 | Other | 33,6(1) | — | ||
| Of a Brix value not exceeding 67 | |||||
| Mixtures of apple and pear juice | |||||
| 20099031 | Of a value not exceeding € 18 per 100 kg net weight and with an added sugar content exceeding 30 % by weight | 20 + 20,6 €/100 kg/net | — | ||
| 20099039 | Other | 20 | — | ||
| Other | |||||
| Of a value exceeding € 30 per 100 kg net weight | |||||
| Mixtures of citrus fruit juices and pineapple juice | |||||
| 20099041 | Containing added sugar | 15,2 | — | ||
| 20099049 | Other | 16 | — | ||
| Other | |||||
| 20099051 | Containing added sugar | 16,8 | — | ||
| 20099059 | Other | 17,6 | — | ||
| Of a value not exceeding € 30 per 100 kg net weight | |||||
| Mixtures of citrus fruit juices and pineapple juice | |||||
| 20099071 | With an added sugar content exceeding 30 % by weight | 15,2 + 20,6 €/100 kg/net | — | ||
| 20099073 | With an added sugar content not exceeding 30 % by weight | 15,2 | — | ||
| 20099079 | Not containing added sugar | 16 | — | ||
| Other | |||||
| With an added sugar content exceeding 30 % by weight | |||||
| 20099092 | Mixtures of juices of tropical fruit | 10,5 + 12,9 €/100 kg/net | — | ||
| 20099094 | Other | 16,8 + 20,6 €/100 kg/net | — | ||
| With an added sugar content not exceeding 30 % by weight | |||||
| 20099095 | Mixtures of juices of tropical fruit | 10,5 | — | ||
| 20099096 | Other | 16,8 | — | ||
| Not containing added sugar | |||||
| 20099097 | Mixtures of juices of tropical fruit | 11 | — | ||
| 20099098 | Other | 17,6 | — |
CHAPTER 21 MISCELLANEOUS EDIBLE PREPARATIONS
Notes
1.This chapter does not cover:
(a)
mixed vegetables of heading 0712;
(b)
roasted coffee substitutes containing coffee in any proportion (heading 0901);
(c)
flavoured tea (heading 0902);
(d)
spices or other products of headings 0904 to 0910;
(e)
food preparations, other than the products described in heading 2103 or 2104, containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
(f)
yeast put up as a medicament or other products of heading 3003 or 3004; or
(g)
prepared enzymes of heading 3507.
2.Extracts of the substitutes referred to in note 1(b) are to be classified in heading 2101.
3.For the purposes of heading 2104, the expression ‘homogenised composite food preparations’ means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables, fruit or nuts, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients.
Additional notes
1.For the purposes of subheadings 2106 10 20 and 2106 90 92, the term ‘starch’ also covers starch breakdown products.
2.For the purposes of subheading 2106 90 20, ‘compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages’ means those preparations having an alcoholic strength by volume of more than 0,5 % vol.
3.For the purposes of subheading 2106 90 30, ‘isoglucose’ means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose.
For the purposes of establishing the duty applicable to products of subheading 2106 90 30, the dry matter content is determined according to Article 42(3) of Regulation (EC) No 951/2006.
4.For the purposes of establishing the duty applicable to products of subheading 2106 90 59, the sucrose content, including other sugars expressed as sucrose, is determined by the method laid down in Article 42(2) of Regulation (EC) No 951/2006.
| CN code | Description |
| Supplementary unit | ||
|---|---|---|---|---|---|
| 2101 | Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof | ||||
| Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee | |||||
| 21011100 | Extracts, essences and concentrates | 9 | — | ||
| 210112 | Preparations with a basis of these extracts, essences or concentrates or with a basis of coffee | ||||
| 21011292 | Preparations with a basis of these extracts, essences or concentrates of coffee | 11,5 | — | ||
| 21011298 | Other | 9 + EA(4) | — | ||
| 210120 | Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or maté | ||||
| 21012020 | Extracts, essences or concentrates | 6 | — | ||
| Preparations | |||||
| 21012092 | With a basis of extracts, essences or concentrates of tea or maté | 6 | — | ||
| 21012098 | Other | 6,5 + EA(4) | — | ||
| 210130 | Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof | ||||
| Roasted chicory and other roasted coffee substitutes | |||||
| 21013011 | Roasted chicory | 11,5 | — | ||
| 21013019 | Other | 5,1 + 12,7 €/100 kg/net | — | ||
| Extracts, essences and concentrates of roasted chicory and other roasted coffee substitutes | |||||
| 21013091 | Of roasted chicory | 14,1 | — | ||
| 21013099 | Other | 10,8 + 22,7 €/100 kg/net | — | ||
| 2102 | Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders | ||||
| 210210 | Active yeasts | ||||
| 21021010 | Culture yeast | 10,9 | — | ||
| Bakers' yeast | |||||
| 21021031 | Dried | 12 + 49,2 €/100 kg/net(11) | — | ||
| 21021039 | Other | 12 + 14,5 €/100 kg/net(11) | — | ||
| 21021090 | Other | 14,7 | — | ||
| 210220 | Inactive yeasts; other single-cell micro-organisms, dead | ||||
| Inactive yeasts | |||||
| 21022011 | In tablet, cube or similar form, or in immediate packings of a net content not exceeding 1 kg | 8,3 | — | ||
| 21022019 | Other | 5,1 | — | ||
| 21022090 | Other | Free | — | ||
| 21023000 | Prepared baking powders | 6,1 | — | ||
| 2103 | Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard | ||||
| 21031000 | Soya sauce | 7,7 | — | ||
| 21032000 | Tomato ketchup and other tomato sauces | 10,2 | — | ||
| 210330 | Mustard flour and meal and prepared mustard | ||||
| 21033010 | Mustard flour and meal | Free | — | ||
| 21033090 | Prepared mustard | 9 | — | ||
| 210390 | Other | ||||
| 21039010 | Mango chutney, liquid | Free | — | ||
| 21039030 | Aromatic bitters of an alcoholic strength by volume of 44,2 to 49,2 % vol containing from 1,5 to 6 % by weight of gentian, spices and various ingredients and from 4 to 10 % of sugar, in containers holding 0,5 litre or less | Free | l alc. 100 % | ||
| 21039090 | Other | 7,7 | — | ||
| 2104 | Soups and broths and preparations therefor; homogenised composite food preparations | ||||
| 21041000 | Soups and broths and preparations therefor | 11,5 | — | ||
| 21042000 | Homogenised composite food preparations | 14,1 | — | ||
| 210500 | Ice cream and other edible ice, whether or not containing cocoa | ||||
| 21050010 | Containing no milkfats or containing less than 3 % by weight of such fats | 8,6 + 20,2 €/100 kg/net MAX 19,4 + 9,4 €/100 kg/net | — | ||
| Containing by weight of milkfats | |||||
| 21050091 | 3 % or more but less than 7 % | 8 + 38,5 €/100 kg/net MAX 18,1 + 7 €/100 kg/net | — | ||
| 21050099 | 7 % or more | 7,9 + 54 €/100 kg/net MAX 17,8 + 6,9 €/100 kg/net | — | ||
| 2106 | Food preparations not elsewhere specified or included | ||||
| 210610 | Protein concentrates and textured protein substances | ||||
| 21061020 | Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch | 12,8 | — | ||
| 21061080 | Other | EA(4) | — | ||
| 210690 | Other | ||||
| 21069020 | Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages | 17,3 MIN 1 €/% vol/hl | l alc. 100 % | ||
| Flavoured or coloured sugar syrups | |||||
| 21069030 | Isoglucose syrups | 42,7 €/100 kg/net mas | — | ||
| Other | |||||
| 21069051 | Lactose syrup | 14 €/100 kg/net | — | ||
| 21069055 | Glucose syrup and maltodextrine syrup | 20 €/100 kg/net | — | ||
| 21069059 | Other | 0,4 €/100 kg/net(10) | — | ||
| Other | |||||
| 21069092 | Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch | 12,8 | — | ||
| 21069098 | Other | 9 + EA(1) (4) | — |
CHAPTER 22 BEVERAGES, SPIRITS AND VINEGAR
Notes
1.This chapter does not cover:
(a)
products of this chapter (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally, heading 2103);
(b)
sea water (heading 2501);
(c)
distilled or conductivity water or water of similar purity (heading 2853);
(d)
acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading 2915);
(e)
medicaments of heading 3003 or 3004; or
(f)
perfumery or toilet preparations (Chapter 33).
2.For the purposes of this chapter and of Chapters 20 and 21, the alcoholic strength by volume shall be determined at a temperature of 20 °C.
3.For the purposes of heading 2202, the term ‘non-alcoholic beverages’ means beverages of an alcoholic strength by volume not exceeding 0,5 % vol. Alcoholic beverages are classified in headings 2203 to 2206 or heading 2208 as appropriate.
Subheading note
1.For the purposes of subheading 2204 10, the expression ‘sparkling wine’ means wine which, when kept at a temperature of 20 °C in closed containers, has an excess pressure of not less than 3 bar.
Additional notes
1.Subheading 2202 10 00 covers waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, providing they are for direct consumption as a beverage.
2.For the purposes of headings 2204 and 2205 and subheading 2206 00 10:
(a)
‘actual alcoholic strength by volume’ means the number of volumes of pure alcohol contained at a temperature of 20 °C in 100 volumes of the product at that temperature;
(b)
‘potential alcoholic strength by volume’ means the number of volumes of pure alcohol at a temperature of 20 °C capable of being produced by total fermentation of the sugars contained in 100 volumes of the product at that temperature;
(c)
‘total alcoholic strength by volume’ means the sum of the actual and potential alcoholic strengths;
(d)
‘natural alcoholic strength by volume’ means the total alcoholic strength by volume of a product before any enrichment;
(e)
‘% vol’ is the symbol for alcoholic strength by volume.
3.For the purposes of subheading 2204 30 10, ‘grape must in fermentation’ means the product derived from the fermentation of grape must, having an actual alcoholic strength by volume of more than 1 % vol and less than three-fifths of its total alcoholic strength by volume.
4.For the purposes of subheadings 2204 21 and 2204 29:
A.
‘total dry extract’ means the content in grams per litre of all the substances in a product which, under given physical conditions, do not volatilise.
The total dry extract must be determined with the densimeter at 20 °C;
B.
(a)
the presence in the products of subheadings 2204 21 11 to 2204 21 98 and 2204 29 11 to 2204 29 98 of the quantities of total dry extract per litre indicated in 1, 2, 3 and 4 below does not affect their classification:
1.
products of an actual alcoholic strength by volume of not more than 13 % vol: 90 g or less of total extract per litre;
2.
products of an actual alcoholic strength by volume of more than 13 % vol but not more than 15 % vol: 130 g or less of total dry extract per litre;
3.
products of an actual alcoholic strength by volume of more than 15 % vol but not more than 18 % vol: 130 g or less of total dry extract per litre;
4.
products of an actual alcoholic strength by volume of more than 18 % vol but not more than 22 % vol: 330 g or less of total dry extract per litre.
Products with a total dry extract exceeding the maximum quantity shown above in each category are to be classified in the next following category, except that if the total dry extract exceeds 330 g/l the products are to be classified in subheadings 2204 21 98 and 2204 29 98;
(b)
the above rules do not apply to products of subheadings 2204 21 23 and 2204 29 11.
5.Subheadings 2204 21 11 to 2204 21 98 and 2204 29 11 to 2204 29 98 shall be taken to include:
(a)
grape must with fermentation arrested by the addition of alcohol, that is to say, a product:
having an actual alcoholic strength by volume of not less than 12 % vol but less than 15 % vol, and
obtained by the addition to unfermented grape must having a natural alcoholic strength by volume of not less than 8,5 % vol of a product derived from the distillation of wine;
(b)
wine fortified for distillation, that is to say, a product:
having an actual alcoholic strength by volume of not less than 18 % vol but not more than 24 % vol,
obtained exclusively by the addition to wine containing no residual sugar of an unrectified product derived from the distillation of wine and having a maximum actual alcoholic strength by volume of 86 % vol, and
having a maximum volatile acidity of 1,5 g/l, expressed as acetic acid;
(c)
liqueur wine, that is to say, a product:
having a total alcoholic strength by volume of not less than 17,5 % vol and an actual alcoholic strength by volume of not less than 15 % vol but not more than 22 % vol, and
obtained from grape must or wine, which must come from vine varieties approved in the third country of origin for the production of liqueur wine and have a minimum natural alcoholic strength by volume of 12 % vol,
by freezing, or
by the addition during or after fermentation:
of a product derived from the distillation of wine, or
of concentrated grape must or, in the case of certain liqueur wines with a designation of origin or with a geographical indication appearing on the list set out in Regulation (EC) No 607/2009 (OJ L 193, 24.7.2009, p. 60) and for which such practice is traditional, of grape must concentrated by direct heat, which, apart from this operation, corresponds to the definition of concentrated grape must, or
of a mixture of these products.
However, certain liqueur wines with a designation of origin or with a geographical indication appearing on the list set out in Regulation (EC) No 607/2009 (OJ L 193, 24.7.2009, p. 60) may be obtained from unfermented fresh grape must which does not need to have a minimum natural alcoholic strength by volume of 12 % vol.
6.For the purposes of subheadings 2204 10, 2204 21 and 2204 29:
(a)
‘wines with a protected designation of origin (PDO)’ and ‘wines with a protected geographical indication (PGI)’ are wines which comply with the provisions of Articles 118b to 118t of Council Regulation (EC) No 1234/2007 (OJ L 299, 16.11.2007, p. 1) and the provisions adopted in implementation of the aforesaid Regulation and defined in national regulations;
(b)
‘varietal wines’ are wines which comply with the provisions of Article 118z of Council Regulation (EC) No 1234/2007 (OJ L 299, 16.11.2007, p. 1) and the provisions adopted in implementation of the aforesaid Regulation and defined in national regulations;
(c)
‘wines produced in the European Union’ are wines which comply with the provisions of Council Regulation (EC) No 1234/2007 (OJ L 299, 16.11.2007, p. 1) and Article 55 of Commission Regulation (EC) No 607/2009 (OJ L 193, 24.7.2009, p. 60).
7.For the purposes of subheadings 2204 30 92 and 2204 30 96, ‘concentrated grape must’ means grape must for which the figure indicated by a refractometer (used in accordance with the method prescribed in the ‘Compendium of International Methods of Analysis of Wines and Musts’ of the International Organisation of Vine and Wine, as published in the ‘C’ series of the Official Journal) at a temperature of 20 °C is not less than 50,9 %.
8.Only vermouth and other wine of fresh grapes flavoured with plants or aromatic substances having an actual alcoholic strength by volume of not less than 7 % vol shall be regarded as products of heading 2205.
9.For the purposes of subheading 2206 00 10, the expression ‘piquette’ means the product obtained by the fermentation of untreated grape marc macerated in water or by the extraction of fermented grape marc with water.
10.For the purposes of subheadings 2206 00 31 and 2206 00 39, the following are regarded as ‘sparkling’:
fermented beverages in bottles with ‘mushroom’ stoppers held in place by ties or fastenings,
fermented beverages otherwise put up, with an excess pressure of not less than 1,5 bar, measured at a temperature of 20 °C.
11.For the purposes of subheadings 2209 00 11 and 2209 00 19, the expression ‘wine vinegar’ means vinegar obtained exclusively by acetous fermentation of wine and having a total acidity of not less than 60 g/l, expressed as acetic acid.
| CN code | Description |
| Supplementary unit | ||
|---|---|---|---|---|---|
| 2201 | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow | ||||
| 220110 | Mineral waters and aerated waters | ||||
| Natural mineral waters | |||||
| 22011011 | Not carbonated | Free | l | ||
| 22011019 | Other | Free | l | ||
| 22011090 | Other | Free | l | ||
| 22019000 | Other | Free | — | ||
| 2202 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009 | ||||
| 22021000 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured | 9,6 | l | ||
| 220290 | Other | ||||
| 22029010 | Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404 | 9,6 | l | ||
| Other, containing by weight of fat obtained from the products of headings 0401 to 0404 | |||||
| 22029091 | Less than 0,2 % | 6,4 + 13,7 €/100 kg/net | l | ||
| 22029095 | 0,2 % or more but less than 2 % | 5,5 + 12,1 €/100 kg/net | l | ||
| 22029099 | 2 % or more | 5,4 + 21,2 €/100 kg/net | l | ||
| 220300 | Beer made from malt | ||||
| In containers holding 10 litres or less | |||||
| 22030001 | In bottles | Free | l | ||
| 22030009 | Other | Free | l | ||
| 22030010 | In containers holding more than 10 litres | Free | l | ||
| 2204 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 2009 | ||||
| 220410 | Sparkling wine | ||||
| With a protected designation of origin (PDO) | |||||
| 22041011 | Champagne | 32 €/hl | l | ||
| 22041091 | Asti spumante | 32 €/hl | l | ||
| 22041093 | Other | 32 €/hl | l | ||
| 22041094 | With a protected geographical indication (PGI) | 32 €/hl | l | ||
| 22041096 | Other varietal wines | 32 €/hl | l | ||
| 22041098 | Other | 32 €/hl | l | ||
| Other wine; grape must with fermentation prevented or arrested by the addition of alcohol | |||||
| 220421 | In containers holding 2 litres or less | ||||
| Wine, other than that referred to in subheading 2204 10, in bottles with ‘mushroom’ stoppers held in place by ties or fastenings; wine, otherwise put up, with an excess pressure due to carbon dioxide in solution of not less than 1 bar but less than 3 bar, measured at a temperature of 20 °C | |||||
| 22042106 | With a protected designation of origin (PDO) | 32 €/hl | l | ||
| 22042107 | With a protected geographical indication (PGI) | 32 €/hl | l | ||
| 22042108 | Other varietal wines | 32 €/hl | l | ||
| 22042109 | Other | 32 €/hl | l | ||
| Other | |||||
| Produced in the European Union | |||||
| Of an actual alcoholic strength by volume not exceeding 15 % vol | |||||
| Wine with a protected designation of origin (PDO) | |||||
| White | |||||
| 22042111 | Alsace | (15) | l | ||
| 22042112 | Bordeaux | (15) | l | ||
| 22042113 | Bourgogne (Burgundy) | (15) | l | ||
| 22042117 | Val de Loire (Loire Valley) | (15) | l | ||
| 22042118 | Mosel | (15) | l | ||
| 22042119 | Pfalz | (15) | l | ||
| 22042122 | Rheinhessen | (15) | l | ||
| 22042123 | Tokaj | (16) | l | ||
| 22042124 | Lazio (Latium) | (15) | l | ||
| 22042126 | Toscana (Tuscany) | (15) | l | ||
| 22042127 | Trentino, Alto Adige and Friuli | (15) | l | ||
| 22042128 | Veneto | (15) | l | ||
| 22042132 | Vinho Verde | (15) | l | ||
| 22042134 | Penedés | (15) | l | ||
| 22042136 | Rioja | (15) | l | ||
| 22042137 | Valencia | (15) | l | ||
| 22042138 | Other | (15) | l | ||
| Other | |||||
| 22042142 | Bordeaux | (15) | l | ||
| 22042143 | Bourgogne (Burgundy) | (15) | l | ||
| 22042144 | Beaujolais | (15) | l | ||
| 22042146 | Côtes-du-Rhône | (15) | l | ||
| 22042147 | Languedoc-Roussillon | (15) | l | ||
| 22042148 | Val de Loire (Loire Valley) | (15) | l | ||
| 22042162 | Piemonte (Piedmont) | (15) | l | ||
| 22042166 | Toscana (Tuscany) | (15) | l | ||
| 22042167 | Trentino and Alto Adige | (15) | l | ||
| 22042168 | Veneto | (15) | l | ||
| 22042169 | Dão, Bairrada and Douro | (15) | l | ||
| 22042171 | Navarra | (15) | l | ||
| 22042174 | Penedés | (15) | l | ||
| 22042176 | Rioja | (15) | l | ||
| 22042177 | Valdepeñas | (15) | l | ||
| 22042178 | Other | (15) | l | ||
| Wine with a protected geographical indication (PGI) | |||||
| 22042179 | White | (15) | l | ||
| 22042180 | Other | (15) | l | ||
| Other varietal wines | |||||
| 22042181 | White | (15) | l | ||
| 22042182 | Other | (15) | l | ||
| Other | |||||
| 22042183 | White | (15) | l | ||
| 22042184 | Other | (15) | l | ||
| Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 22 % vol | |||||
| Wine with a protected designation of origin (PDO) or a protected geographical indication (PGI) | |||||
| 22042185 | Madeira and Setubal muscatel | (18) | l | ||
| 22042186 | Sherry | (18) | l | ||
| 22042187 | Marsala | (17) | l | ||
| 22042188 | Samos and Muscat de Lemnos | (17) | l | ||
| 22042189 | Port | (18) | l | ||
| 22042190 | Other | (17) | l | ||
| 22042191 | Other | (17) | l | ||
| 22042192 | Of an actual alcoholic strength by volume exceeding 22 % vol | 1,75 €/% vol/hl | l | ||
| Other | |||||
| Wine with a protected designation of origin (PDO) or a protected geographical indication (PGI) | |||||
| 22042193 | White | (19) | l | ||
| 22042194 | Other | (19) | l | ||
| Other varietal wines | |||||
| 22042195 | White | (19) | l | ||
| 22042196 | Other | (19) | l | ||
| Other | |||||
| 22042197 | White | (19) | l | ||
| 22042198 | Other | (19) | l | ||
| 220429 | Other | ||||
| 22042910 | Wine, other than that referred to in subheading 2204 10, in bottles with ‘mushroom’ stoppers held in place by ties or fastenings; wine, otherwise put up, with an excess pressure due to carbon dioxide in solution of not less than 1 bar but less than 3 bar, measured at a temperature of 20 °C | 32 €/hl | l | ||
| Other | |||||
| Produced in the European Union | |||||
| Of an actual alcoholic strength by volume not exceeding 15 % vol | |||||
| Wine with a protected designation of origin (PDO) | |||||
| White | |||||
| 22042911 | Tokaj | (20) | l | ||
| 22042912 | Bordeaux | (21) | l | ||
| 22042913 | Bourgogne (Burgundy) | (21) | l | ||
| 22042917 | Val de Loire (Loire Valley) | (21) | l | ||
| 22042918 | Other | (21) | l | ||
| Other | |||||
| 22042942 | Bordeaux | (21) | l | ||
| 22042943 | Bourgogne (Burgundy) | (21) | l | ||
| 22042944 | Beaujolais | (21) | l | ||
| 22042946 | Côtes-du-Rhône | (21) | l | ||
| 22042947 | Languedoc-Roussillon | (21) | l | ||
| 22042948 | Val de Loire (Loire Valley) | (21) | l | ||
| 22042958 | Other | (21) | l | ||
| Wine with a protected geographical indication (PGI) | |||||
| 22042979 | White | (21) | l | ||
| 22042980 | Other | (21) | l | ||
| Other varietal wines | |||||
| 22042981 | White | (21) | l | ||
| 22042982 | Other | (21) | l | ||
| Other | |||||
| 22042983 | White | (21) | l | ||
| 22042984 | Other | (21) | l | ||
| Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 22 % vol | |||||
| Wine with a protected designation of origin (PDO) or a protected geographical indication (PGI) | |||||
| 22042985 | Madeira and Setubal muscatel | (23) | l | ||
| 22042986 | Sherry | (23) | l | ||
| 22042987 | Marsala | (22) | l | ||
| 22042988 | Samos and Muscat de Lemnos | (22) | l | ||
| 22042989 | Port | (23) | l | ||
| 22042990 | Other | (22) | l | ||
| 22042991 | Other | (22) | l | ||
| 22042992 | Of an actual alcoholic strength by volume exceeding 22 % vol | 1,75 €/% vol/hl | l | ||
| Other | |||||
| Wine with a protected designation of origin (PDO) or a protected geographical indication (PGI) | |||||
| 22042993 | White | (24) | l | ||
| 22042994 | Other | (24) | l | ||
| Other varietal wines | |||||
| 22042995 | White | (24) | l | ||
| 22042996 | Other | (24) | l | ||
| Other | |||||
| 22042997 | White | (24) | l | ||
| 22042998 | Other | (24) | l | ||
| 220430 | Other grape must | ||||
| 22043010 | In fermentation or with fermentation arrested otherwise than by the addition of alcohol | 32 | l | ||
| Other | |||||
| Of a density of 1,33 g/cm3 or less at 20 °C and of an actual alcoholic strength by volume not exceeding 1 % vol | |||||
| 22043092 | Concentrated | (5) | l | ||
| 22043094 | Other | (5) | l | ||
| Other | |||||
| 22043096 | Concentrated | (5) | l | ||
| 22043098 | Other | (5) | l | ||
| 2205 | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances | ||||
| 220510 | In containers holding 2 litres or less | ||||
| 22051010 | Of an actual alcoholic strength by volume of 18 % vol or less | 10,9 €/hl | l | ||
| 22051090 | Of an actual alcoholic strength by volume exceeding 18 % vol | 0,9 €/% vol/hl + 6,4 €/hl | l | ||
| 220590 | Other | ||||
| 22059010 | Of an actual alcoholic strength by volume of 18 % vol or less | 9 €/hl | l | ||
| 22059090 | Of an actual alcoholic strength by volume exceeding 18 % vol | 0,9 €/% vol/hl | l | ||
| 220600 | Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included | ||||
| 22060010 | Piquette | 1,3 €/% vol/hl MIN 7,2 €/hl | l | ||
| Other | |||||
| Sparkling | |||||
| 22060031 | Cider and perry | 19,2 €/hl | l | ||
| 22060039 | Other | 19,2 €/hl | l | ||
| Still, in containers holding | |||||
| 2 litres or less | |||||
| 22060051 | Cider and perry | 7,7 €/hl | l | ||
| 22060059 | Other | 7,7 €/hl | l | ||
| More than 2 litres | |||||
| 22060081 | Cider and perry | 5,76 €/hl | l | ||
| 22060089 | Other | 5,76 €/hl | l | ||
| 2207 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher; ethyl alcohol and other spirits, denatured, of any strength | ||||
| 22071000 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher | 19,2 €/hl | l | ||
| 22072000 | Ethyl alcohol and other spirits, denatured, of any strength | 10,2 €/hl | l | ||
| 2208 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages | ||||
| 220820 | Spirits obtained by distilling grape wine or grape marc | ||||
| In containers holding 2 litres or less | |||||
| 22082012 | Cognac | Free | l alc. 100 % | ||
| 22082014 | Armagnac | Free | l alc. 100 % | ||
| 22082026 | Grappa | Free | l alc. 100 % | ||
| 22082027 | Brandy de Jerez | Free | l alc. 100 % | ||
| 22082029 | Other | Free | l alc. 100 % | ||
| In containers holding more than 2 litres | |||||
| 22082040 | Raw distillate | Free | l alc. 100 % | ||
| Other | |||||
| 22082062 | Cognac | Free | l alc. 100 % | ||
| 22082064 | Armagnac | Free | l alc. 100 % | ||
| 22082086 | Grappa | Free | l alc. 100 % | ||
| 22082087 | Brandy de Jerez | Free | l alc. 100 % | ||
| 22082089 | Other | Free | l alc. 100 % | ||
| 220830 | Whiskies | ||||
| Bourbon whiskey, in containers holding | |||||
| 22083011 | 2 litres or less | Free | l alc. 100 % | ||
| 22083019 | More than 2 litres | Free | l alc. 100 % | ||
| Scotch whisky | |||||
| 22083030 | Single malt whisky | Free | l alc. 100 % | ||
| Blended malt whisky, in containers holding | |||||
| 22083041 | 2 litres or less | Free | l alc. 100 % | ||
| 22083049 | More than 2 litres | Free | l alc. 100 % | ||
| Single grain whisky and blended grain whisky, in containers holding | |||||
| 22083061 | 2 litres or less | Free | l alc. 100 % | ||
| 22083069 | More than 2 litres | Free | l alc. 100 % | ||
| Other blended whisky, in containers holding | |||||
| 22083071 | 2 litres or less | Free | l alc. 100 % | ||
| 22083079 | More than 2 litres | Free | l alc. 100 % | ||
| Other, in containers holding | |||||
| 22083082 | 2 litres or less | Free | l alc. 100 % | ||
| 22083088 | More than 2 litres | Free | l alc. 100 % | ||
| 220840 | Rum and other spirits obtained by distilling fermented sugar-cane products | ||||
| In containers holding 2 litres or less | |||||
| 22084011 | Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10 % tolerance) | 0,6 €/% vol/hl + 3,2 €/hl | l alc. 100 % | ||
| Other | |||||
| 22084031 | Of a value exceeding € 7,9 per litre of pure alcohol | Free | l alc. 100 % | ||
| 22084039 | Other | 0,6 €/% vol/hl + 3,2 €/hl | l alc. 100 % | ||
| In containers holding more than 2 litres | |||||
| 22084051 | Rum with a content of volatile substances other than ethyl and methyl alcohol equal to or exceeding 225 grams per hectolitre of pure alcohol (with a 10 % tolerance) | 0,6 €/% vol/hl | l alc. 100 % | ||
| Other | |||||
| 22084091 | Of a value exceeding € 2 per litre of pure alcohol | Free | l alc. 100 % | ||
| 22084099 | Other | 0,6 €/% vol/hl | l alc. 100 % | ||
| 220850 | Gin and geneva | ||||
| Gin, in containers holding | |||||
| 22085011 | 2 litres or less | Free | l alc. 100 % | ||
| 22085019 | More than 2 litres | Free | l alc. 100 % | ||
| Geneva, in containers holding | |||||
| 22085091 | 2 litres or less | Free | l alc. 100 % | ||
| 22085099 | More than 2 litres | Free | l alc. 100 % | ||
| 220860 | Vodka | ||||
| Of an alcoholic strength by volume of 45,4 % vol or less in containers holding | |||||
| 22086011 | 2 litres or less | Free | l alc. 100 % | ||
| 22086019 | More than 2 litres | Free | l alc. 100 % | ||
| Of an alcoholic strength by volume of more than 45,4 % vol in containers holding | |||||
| 22086091 | 2 litres or less | Free | l alc. 100 % | ||
| 22086099 | More than 2 litres | Free | l alc. 100 % | ||
| 220870 | Liqueurs and cordials | ||||
| 22087010 | In containers holding 2 litres or less | Free | l alc. 100 % | ||
| 22087090 | In containers holding more than 2 litres | Free | l alc. 100 % | ||
| 220890 | Other | ||||
| Arrack, in containers holding | |||||
| 22089011 | 2 litres or less | Free | l alc. 100 % | ||
| 22089019 | More than 2 litres | Free | l alc. 100 % | ||
| Plum, pear or cherry spirit (excluding liqueurs), in containers holding | |||||
| 22089033 | 2 litres or less | Free | l alc. 100 % | ||
| 22089038 | More than 2 litres | Free | l alc. 100 % | ||
| Other spirits and other spirituous beverages, in containers holding | |||||
| 2 litres or less | |||||
| 22089041 | Ouzo | Free | l alc. 100 % | ||
| Other | |||||
| Spirits (excluding liqueurs) | |||||
| Distilled from fruit | |||||
| 22089045 | Calvados | Free | l alc. 100 % | ||
| 22089048 | Other | Free | l alc. 100 % | ||
| Other | |||||
| 22089054 | Tequila | Free | l alc. 100 % | ||
| 22089056 | Other | Free | l alc. 100 % | ||
| 22089069 | Other spirituous beverages | Free | l alc. 100 % | ||
| More than 2 litres | |||||
| Spirits (excluding liqueurs) | |||||
| 22089071 | Distilled from fruit | Free | l alc. 100 % | ||
| 22089075 | Tequila | Free | l alc. 100 % | ||
| 22089077 | Other | Free | l alc. 100 % | ||
| 22089078 | Other spirituous beverages | Free | l alc. 100 % | ||
| Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol, in containers holding | |||||
| 22089091 | 2 litres or less | 1 €/% vol/hl + 6,4 €/hl | l alc. 100 % | ||
| 22089099 | More than 2 litres | 1 €/% vol/hl | l alc. 100 % | ||
| 220900 | Vinegar and substitutes for vinegar obtained from acetic acid | ||||
| Wine vinegar, in containers holding | |||||
| 22090011 | 2 litres or less | 6,4 €/hl | l | ||
| 22090019 | More than 2 litres | 4,8 €/hl | l | ||
| Other, in containers holding | |||||
| 22090091 | 2 litres or less | 5,12 €/hl | l | ||
| 22090099 | More than 2 litres | 3,84 €/hl | l |
CHAPTER 23 RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER
Note
1.Heading 2309 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing.
Subheading note
1.For the purposes of subheading 2306 41, the expression ‘low erucic acid rape or colza seeds’ means seeds as defined in subheading note 1 to Chapter 12.
Additional notes
1.Subheadings 2303 10 11 and 2303 10 19 include only residues from the manufacture of starch from maize and do not cover blends of such residues with products derived from other plants or products derived from maize otherwise than in the course of the production of starch by the wet process.
Their starch content may not exceed 28 % by weight on the dry product, in accordance with the method contained in Annex III, part L, to Commission Regulation (EC) No 152/2009, and their fat content cannot exceed 4,5 % by weight on the dry product, determined in accordance with the method contained in Annex III, part H, to Commission Regulation (EC) No 152/2009.
2.Subheading 2306 90 05 includes only residues from the extraction of oil of germs of maize and containing the following ingredients in the quantities specified, calculated by weight on the dry product:
(a)
products of an oil content of less than 3 %:
starch content: less than 45 %,
protein content (nitrogen content × 6,25): not less than 11,5 %;
(b)
products of an oil content of not less than 3 % and not more than 8 %:
starch content: less than 45 %,
protein content (nitrogen content × 6,25): not less than 13 %.
Moreover, such residues shall not contain ingredients which are not obtained from maize grains.
For the determination of the starch and protein content, the methods set out in Commission Regulation (EC) No 152/2009, Annex III, parts L and C, are to be applied.
For the determination of the oil and moisture content, the methods set out in Commission Regulation (EC) No 152/2009, Annex III, parts H and A, respectively, are to be applied.
Products containing components from parts of maize grains which have been added after processing and have not been subjected to the oil extraction process are excluded.
3.For the purposes of subheadings 2307 00 11, 2307 00 19, 2308 00 11 and 2308 00 19, the following expressions shall have the meanings hereby assigned to them:
‘actual alcoholic strength by mass’: the number of kilograms of pure alcohol contained in 100 kg of the product,
‘potential alcoholic strength by mass’: the number of kilograms of pure alcohol capable of being produced by total fermentation of the sugars contained in 100 kg of the product,
‘total alcoholic strength by mass’: the sum of the actual and potential alcoholic strengths by mass,
‘% mas’: the symbol for alcoholic strength by mass.
4.For the purposes of subheadings 2309 10 11 to 2309 10 70 and 2309 90 31 to 2309 90 70, the expression ‘milk products’ means the products of headings 0401, 0402, 0404, 0405 and 0406 and of subheadings 0403 10 11 to 0403 10 39, 0403 90 11 to 0403 90 69, 1702 11 00, 1702 19 00 and 2106 90 51.
5.Subheading 2309 90 20 includes only residues from the manufacture of starch from maize, and does not cover blends of such residues with products derived from other plants or products derived from maize otherwise than in the course of the production of starch by the wet process, containing:
screenings from maize used in the wet process in a proportion not exceeding 15 % by weight, and/or
residues of maize steep-water, from the wet process, including residues of steep-water used for the manufacture of alcohol or of other starch derived products.
These products may also contain residues from the extraction of maize germ oil by the wet milling process.
Their starch content may not exceed 28 % by weight on the dry product in accordance with the method contained in Annex III, part L, to Commission Regulation (EC) No 152/2009, their fat content may not exceed 4,5 % by weight on the dry product determined in accordance with the method contained in Annex III, part H, to Commission Regulation (EC) No 152/2009, and their protein content may not exceed 40 % on the dry product determined in accordance with the method contained in Annex III, part C, to Commission Regulation (EC) No 152/2009.
| CN code | Description |
| Supplementary unit | ||
|---|---|---|---|---|---|
| 2301 | Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves | ||||
| 23011000 | Flours, meals and pellets, of meat or meat offal; greaves | Free | — | ||
| 23012000 | Flours, meals and pellets, of fish or of crustaceans, molluscs or other aquatic invertebrates | Free | — | ||
| 2302 | Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants | ||||
| 230210 | Of maize (corn) | ||||
| 23021010 | With a starch content not exceeding 35 % by weight | 44 €/t | — | ||
| 23021090 | Other | 89 €/t | — | ||
| 230230 | Of wheat | ||||
| 23023010 | Of which the starch content does not exceed 28 % by weight, and of which the proportion that passes through a sieve with an aperture of 0,2 mm does not exceed 10 % by weight or alternatively the proportion that passes through the sieve has an ash content, calculated on the dry product, equal to or more than 1,5 % by weight | 44 €/t(1) | — | ||
| 23023090 | Other | 89 €/t(1) | — | ||
| 230240 | Of other cereals | ||||
| Of rice | |||||
| 23024002 | With a starch content not exceeding 35 % by weight | 44 €/t | — | ||
| 23024008 | Other | 89 €/t | — | ||
| Other | |||||
| 23024010 | Of which the starch content does not exceed 28 % by weight, and of which the proportion that passes through a sieve with an aperture of 0,2 mm does not exceed 10 % by weight or alternatively the proportion that passes through the sieve has an ash content, calculated on the dry product, equal to or more than 1,5 % by weight | 44 €/t(1) | — | ||
| 23024090 | Other | 89 €/t(1) | — | ||
| 23025000 | Of leguminous plants | 5,1 | — | ||
| 2303 | Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets | ||||
| 230310 | Residues of starch manufacture and similar residues | ||||
| Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product | |||||
| 23031011 | Exceeding 40 % by weight | 320 €/t(1) | — | ||
| 23031019 | Not exceeding 40 % by weight | Free | — | ||
| 23031090 | Other | Free | — | ||
| 230320 | Beet-pulp, bagasse and other waste of sugar manufacture | ||||
| 23032010 | Beet-pulp | Free | — | ||
| 23032090 | Other | Free | — | ||
| 23033000 | Brewing or distilling dregs and waste | Free | — | ||
| 23040000 | Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil | Free | — | ||
| 23050000 | Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of groundnut oil | Free | — | ||
| 2306 | Oilcake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305 | ||||
| 23061000 | Of cotton seeds | Free | — | ||
| 23062000 | Of linseed | Free | — | ||
| 23063000 | Of sunflower seeds | Free | — | ||
| Of rape or colza seeds | |||||
| 23064100 | Of low erucic acid rape or colza seeds | Free | — | ||
| 23064900 | Other | Free | — | ||
| 23065000 | Of coconut or copra | Free | — | ||
| 23066000 | Of palm nuts or kernels | Free | — | ||
| 230690 | Other | ||||
| 23069005 | Of maize (corn) germ | Free | — | ||
| Other | |||||
| Oilcake and other residues resulting from the extraction of olive oil | |||||
| 23069011 | Containing 3 % or less by weight of olive oil | Free | — | ||
| 23069019 | Containing more than 3 % by weight of olive oil | 48 €/t | — | ||
| 23069090 | Other | Free | — | ||
| 230700 | Wine lees; argol | ||||
| Wine lees | |||||
| 23070011 | Having a total alcoholic strength by mass not exceeding 7,9 % mas and a dry matter content not less than 25 % by weight | Free | — | ||
| 23070019 | Other | 1,62 €/kg/tot. alc. | — | ||
| 23070090 | Argol | Free | — | ||
| 230800 | Vegetable materials and vegetable waste, vegetable residues and by-products, whether or not in the form of pellets, of a kind used in animal feeding, not elsewhere specified or included | ||||
| Grape marc | |||||
| 23080011 | Having a total alcoholic strength by mass not exceeding 4,3 % mas and a dry matter content not less than 40 % by weight | Free | — | ||
| 23080019 | Other | 1,62 €/kg/tot. alc. | — | ||
| 23080040 | Acorns and horse-chestnuts; pomace or marc of fruit, other than grapes | Free | — | ||
| 23080090 | Other | 1,6 | — | ||
| 2309 | Preparations of a kind used in animal feeding | ||||
| 230910 | Dog or cat food, put up for retail sale | ||||
| Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products | |||||
| Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup | |||||
| Containing no starch or containing 10 % or less by weight of starch | |||||
| 23091011 | Containing no milk products or containing less than 10 % by weight of such products | Free | — | ||
| 23091013 | Containing not less than 10 % but less than 50 % by weight of milk products | 498 €/t(1) | — | ||
| 23091015 | Containing not less than 50 % but less than 75 % by weight of milk products | 730 €/t(1) | — | ||
| 23091019 | Containing not less than 75 % by weight of milk products | 948 €/t(1) | — | ||
| Containing more than 10 % but not more than 30 % by weight of starch | |||||
| 23091031 | Containing no milk products or containing less than 10 % by weight of such products | Free | — | ||
| 23091033 | Containing not less than 10 % but less than 50 % by weight of milk products | 530 €/t(1) | — | ||
| 23091039 | Containing not less than 50 % by weight of milk products | 888 €/t(1) | — | ||
| Containing more than 30 % by weight of starch | |||||
| 23091051 | Containing no milk products or containing less than 10 % by weight of such products | 102 €/t(1) | — | ||
| 23091053 | Containing not less than 10 % but less than 50 % by weight of milk products | 577 €/t(1) | — | ||
| 23091059 | Containing not less than 50 % by weight of milk products | 730 €/t(1) | — | ||
| 23091070 | Containing no starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing milk products | 948 €/t(1) | — | ||
| 23091090 | Other | 9,6 | — | ||
| 230990 | Other | ||||
| 23099010 | Fish or marine mammal solubles | 3,8 | — | ||
| 23099020 | Products referred to in additional note 5 to this chapter | Free | — | ||
| Other, including premixes | |||||
| Containing starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup of subheadings 1702 30 50, 1702 30 90, 1702 40 90, 1702 90 50 and 2106 90 55 or milk products | |||||
| Containing starch, glucose, glucose syrup, maltodextrine or maltodextrin syrup | |||||
| Containing no starch or containing 10 % or less by weight of starch | |||||
| 23099031 | Containing no milk products or containing less than 10 % by weight of such products | 23 €/t(1) | — | ||
| 23099033 | Containing not less than 10 % but less than 50 % by weight of milk products | 498 €/t | — | ||
| 23099035 | Containing not less than 50 % but less than 75 % by weight of milk products | 730 €/t | — | ||
| 23099039 | Containing not less than 75 % by weight of milk products | 948 €/t | — | ||
| Containing more than 10 % but not more than 30 % by weight of starch | |||||
| 23099041 | Containing no milk products or containing less than 10 % by weight of such products | 55 €/t(1) | — | ||
| 23099043 | Containing not less than 10 % but less than 50 % by weight of milk products | 530 €/t | — | ||
| 23099049 | Containing not less than 50 % by weight of milk products | 888 €/t | — | ||
| Containing more than 30 % by weight of starch | |||||
| 23099051 | Containing no milk products or containing less than 10 % by weight of such products | 102 €/t(1) | — | ||
| 23099053 | Containing not less than 10 % but less than 50 % by weight of milk products | 577 €/t | — | ||
| 23099059 | Containing not less than 50 % by weight of milk products | 730 €/t | — | ||
| 23099070 | Containing no starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing milk products | 948 €/t | — | ||
| Other | |||||
| 23099091 | Beet-pulp with added molasses | 12 | — | ||
| 23099096 | Other | 9,6 | — |
CHAPTER 24 TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
Note
1.This chapter does not cover medicinal cigarettes (Chapter 30).
Subheading note
1.For the purposes of subheading 2403 11, the expression ‘water-pipe tobacco’ means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this subheading.
| CN code | Description |
| Supplementary unit | ||
|---|---|---|---|---|---|
| 2401 | Unmanufactured tobacco; tobacco refuse | ||||
| 240110 | Tobacco, not stemmed/stripped | ||||
| 24011035 | Light air-cured tobacco | 11,2 MIN 22 € MAX 56 €/100 kg/net(12) | — | ||
| 24011060 | Sun-cured oriental type tobacco | 11,2 MIN 22 € MAX 56 €/100 kg/net | — | ||
| 24011070 | Dark air-cured tobacco | 11,2 MIN 22 € MAX 56 €/100 kg/net | — | ||
| 24011085 | Flue-cured tobacco | 11,2 MIN 22 € MAX 56 €/100 kg/net(13) | — | ||
| 24011095 | Other | 10 MIN 22 € MAX 56 €/100 kg/net(14) | — | ||
| 240120 | Tobacco, partly or wholly stemmed/stripped | ||||
| 24012035 | Light air-cured tobacco | 11,2 MIN 22 € MAX 56 €/100 kg/net(12) | — | ||
| 24012060 | Sun-cured oriental type tobacco | 11,2 MIN 22 € MAX 56 €/100 kg/net | — | ||
| 24012070 | Dark air-cured tobacco | 11,2 MIN 22 € MAX 56 €/100 kg/net | — | ||
| 24012085 | Flue-cured tobacco | 11,2 MIN 22 € MAX 56 €/100 kg/net(13) | — | ||
| 24012095 | Other | 11,2 MIN 22 € MAX 56 €/100 kg/net(14) | — | ||
| 24013000 | Tobacco refuse | 11,2 MIN 22 € MAX 56 €/100 kg/net | — | ||
| 2402 | Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes | ||||
| 24021000 | Cigars, cheroots and cigarillos, containing tobacco | 26 | 1 000 p/st | ||
| 240220 | Cigarettes containing tobacco | ||||
| 24022010 | Containing cloves | 10 | 1 000 p/st | ||
| 24022090 | Other | 57,6 | 1 000 p/st | ||
| 24029000 | Other | 57,6 | — | ||
| 2403 | Other manufactured tobacco and manufactured tobacco substitutes; ‘homogenised’ or ‘reconstituted’ tobacco; tobacco extracts and essences | ||||
| Smoking tobacco, whether or not containing tobacco substitutes in any proportion | |||||
| 24031100 | Water-pipe tobacco specified in subheading note 1 to this chapter | 74,9 | — | ||
| 240319 | Other | ||||
| 24031910 | In immediate packings of a net content not exceeding 500 g | 74,9 | — | ||
| 24031990 | Other | 74,9 | — | ||
| Other | |||||
| 24039100 | ‘Homogenised’ or ‘reconstituted’ tobacco | 16,6 | — | ||
| 240399 | Other | ||||
| 24039910 | Chewing tobacco and snuff | 41,6 | — | ||
| 24039990 | Other | 16,6 | — |
(1)
WTO tariff quota: see Annex 7.
(2)
Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Articles 291 to 300 of Commission Regulation (EEC) No 2454/93 (OJ L 253, 11.10.1993, p. 1)).
(3)
Of 4,5 kg or more but less than 5 kg: Autonomous rate of duty: 17.
(4)
See Annex 1.
(5)
See Annex 2.
(6)
The specific amount is charged, as an autonomous measure, on the net drained weight.
(7)
For the purposes of determining the percentage weight of poultry meat, the weight of any bones is to be disregarded.
(8)
The duty applicable to sausages imported in containers which also contain preservative liquid is collected on the net weight, after deduction of the weight of the liquid.
(9)
This rate applies to raw sugar with a yield of 92 %.
(10)
Per 1 % of sucrose by weight, including other sugars expressed as sucrose (see additional note 4 (CN)).
(11)
The collection of the specific duty is suspended, on an autonomous basis, for an indefinite period.
(12)
Favourable tariff treatment for ‘light air-cured Burley type (including Burley hybrids)’ and ‘light air-cured Maryland type’ tobaccos: 18,4 MIN 22 € MAX 24 €/100 kg/net. This favourable tariff treatment is subject to compliance with the formalities and conditions laid down in section II, paragraph F, of the preliminary provisions.
(13)
Favourable tariff treatment for ‘flue-cured Virginia type’ tobacco: 18,4 MIN 22 € MAX 24 €/100 kg/net. This favourable tariff treatment is subject to compliance with the formalities and conditions laid down in section II, paragraph F, of the preliminary provisions.
(14)
Favourable tariff treatment for ‘fire-cured tobacco’: 18,4 MIN 22 € MAX 24 €/100 kg/net. This favourable tariff treatment is subject to compliance with the formalities and conditions laid down in section II, paragraph F, of the preliminary provisions.
(15)
Of an actual alcoholic strength by volume not exceeding 13 % vol: 13,1 €/hl.
Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol: 15,4 €/hl.
(16)
Of an actual alcoholic strength by volume not exceeding 13 % vol: 14,8 €/hl.
Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol: 15,8 €/hl.
(17)
Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol: 18,6 €/hl.
Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol: 20,9 €/hl.
(18)
Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol: 14,8 €/hl.
Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol: 15,8 €/hl.
(19)
Of an actual alcoholic strength by volume not exceeding 13 % vol: 13,1 €/hl.
Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol: 15,4 €/hl.
Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol: 18,6 €/hl.
Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol: 20,9 €/hl.
Of an actual alcoholic strength by volume exceeding 22 % vol: 1,75 €/% vol/hl.
(20)
Of an actual alcoholic strength by volume not exceeding 13 % vol: 13,1 €/hl.
Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol: 14,2 €/hl.
(21)
Of an actual alcoholic strength by volume not exceeding 13 % vol: 9,9 €/hl.
Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol: 12,1 €/hl.
(22)
Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol: 15,4 €/hl.
Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol: 20,9 €/hl.
(23)
Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol: 12,1 €/hl.
Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol: 13,1 €/hl.
(24)
Of an actual alcoholic strength by volume not exceeding 13 % vol: 9,9 €/hl.
Of an actual alcoholic strength by volume exceeding 13 % vol but not exceeding 15 % vol: 12,1 €/hl.
Of an actual alcoholic strength by volume exceeding 15 % vol but not exceeding 18 % vol: 15,4 €/hl.
Of an actual alcoholic strength by volume exceeding 18 % vol but not exceeding 22 % vol: 20,9 €/hl.
Of an actual alcoholic strength by volume exceeding 22 % vol: 1,75 €/% vol/hl.
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