Search Legislation

Commission Implementing Regulation (EU) No 514/2011Show full title

Commission Implementing Regulation (EU) No 514/2011 of 25 May 2011 laying down the detailed rules for implementing the preferential trade arrangements applicable to certain goods resulting from the processing of agricultural products, as provided for in Article 7(2) of Council Regulation (EC) No 1216/2009

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about UK-EU Regulation

Legislation originating from the EU

When the UK left the EU, legislation.gov.uk published EU legislation that had been published by the EU up to IP completion day (31 December 2020 11.00 p.m.). On legislation.gov.uk, these items of legislation are kept up-to-date with any amendments made by the UK since then.

Close

This item of legislation originated from the EU

Legislation.gov.uk publishes the UK version. EUR-Lex publishes the EU version. The EU Exit Web Archive holds a snapshot of EUR-Lex’s version from IP completion day (31 December 2020 11.00 p.m.).

Changes over time for: Commission Implementing Regulation (EU) No 514/2011

 Help about opening options

Changes to legislation:

This version of this Regulation was derived from EUR-Lex on IP completion day (31 December 2020 11:00 p.m.). It has not been amended by the UK since then. Find out more about legislation originating from the EU as published on legislation.gov.uk. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

Commission Implementing Regulation (EU) No 514/2011

of 25 May 2011

laying down the detailed rules for implementing the preferential trade arrangements applicable to certain goods resulting from the processing of agricultural products, as provided for in Article 7(2) of Council Regulation (EC) No 1216/2009

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Council Regulation (EC) No 1216/2009 of 30 November 2009 laying down the trade arrangements applicable to certain goods resulting from the processing of agricultural products(1), and in particular Article 7(2) thereof,

Whereas:

(1) Commission Regulation (EC) No 1460/96(2) establishes the detailed rules for implementing the preferential trade arrangements applicable to certain goods resulting from the processing of agricultural products, as provided for in Article 7 of Regulation (EC) No 1216/2009. In view of developments in preferential trade arrangements applicable to certain goods resulting from the processing of agricultural products, it is necessary to replace that Regulation.

(2) Certain preferential agreements concluded by the Union with third countries provide for the application of agricultural components or additional duties which are lower than the agricultural components or additional duties fixed by the Common Customs Tariff. It is therefore necessary to lay down detailed rules for implementing the reductions granted.

(3) It is necessary to lay down a list of the basic products for which reduced agricultural components may be established pursuant to preferential agreements with third countries.

(4) In accordance with Regulation (EC) No 1216/2009 the reductions granted should be established either by reducing the basic amounts used to calculate the agricultural components or by reducing the agricultural components applicable to certain specific goods.

(5) In accordance with Article 14 of Regulation (EC) No 1216/2009, where necessary to determine the reduced agricultural components applicable in preferential trade, the characteristics of the basic products and the quantities of the basic products considered to have been used should be laid down.

(6) It is appropriate to lay down rules for calculating reductions in the additional duties applicable in respect of the cereal and sugar content of certain goods where in the framework of preferential agreements provision is made for the reduction of such additional duties.

(7) Eligibility for the reduced rates of duty is generally granted within the limits of tariff quotas as provided for by the relevant preferential agreement. To ensure the efficient management of those tariff quotas, they should be managed in accordance with the rules on the management of tariff quotas laid down in Commission Regulation (EEC) No 2454/93 of 2 July 1993 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code(3).

(8) In the interest of clarity and transparency the list of goods covered by reduced agricultural components or reduced additional duties, whether or not within a tariff quota, should be provided for in the relevant preferential agreement.

(9) In accordance with Regulation (EC) No 1216/2009 it should be permitted to replace the part of the ad valorem duties corresponding to the agricultural component by a specific amount where provided for by a preferential agreement. However this amount should not exceed the charge applicable in respect of non-preferential trade.

(10) Since eligibility for reduced rates of duty is conditional on the goods originating in the countries with which a preferential agreement has been concluded, it is necessary to specify the rules of origin to be applied.

(11) The measures provided for in this Regulation are in accordance with the opinion of the Management Committee for horizontal questions concerning trade in processed agricultural products not listed in Annex I to the Treaty,

HAS ADOPTED THIS REGULATION:

Article 1U.K.

This Regulation lays down the rules for determining the reduced agricultural components referred to in Article 7(2), and the related additional duties referred to in Article 5(2), of Regulation (EC) No 1216/2009, and for managing quotas opened pursuant to preferential agreements applicable to goods and products covered by Regulation (EC) No 1216/2009.

Article 2U.K.

For the purpose of establishing reduced agricultural components in the meaning of Regulation (EC) No 1216/2009, the following basic products shall be considered:

  • CN code ex 1001 90 99 common wheat,

  • CN code 1001 10 00 durum wheat,

  • CN code 1002 00 00 rye,

  • CN code 1003 00 90 barley,

  • CN code 1005 90 00 maize, other than maize for sowing,

  • CN codes 1006 20 96 and 1006 20 98 long grain husked rice, hereinafter referred to as ‘rice’,

  • CN code 1701 99 10 white sugar,

  • CN codes 1703 10 00 and 1703 90 00 molasses,

  • CN code ex 0402 10 19 milk powder with a fat content by weight not exceeding 1,5 %, with no sugar or other sweetener added and in immediate packing with a net content greater than 2,5 kg, hereinafter referred to as ‘PG 2’,

  • CN code ex 0402 21 19 milk powder with a milkfat content by weight of 26 %, with no sugar or other sweetener added and in immediate packing with a net content greater than 2,5 kg, hereinafter referred to as ‘PG 3’,

  • N code ex 0405 10 butter, with a fat content by weight of 82 %, hereinafter referred to as ‘PG 6’.

Article 3U.K.

1.The reduced agricultural components applicable in the framework of preferential trade shall be calculated on the basis of the quantities of basic products considered to have been used in the manufacture of the goods covered by this Regulation.

2.The quantities of basic products referred to in paragraph 1 shall be those set out in Annex I for the goods listed therein by Combined Nomenclature (CN) codes.

3.For the goods listed by CN codes for which Annex I refers to Annex II, the quantities referred to in paragraph 1 shall be as set out in Annex II.

4.For the goods referred to in paragraph 3, additional codes shall apply, according to the composition of the goods, as set out in Annex III.

5.Where provided for in a preferential agreement, by derogation from paragraphs 1 to 4, the reduced agricultural components, and, where appropriate, the reduced additional duties, applicable to each good eligible for a reduction of duty, shall be obtained by applying a reduction coefficient to the agricultural components and the related additional duties fixed in the Common Customs Tariff.

Article 4U.K.

1.For goods listed in Annex II, the quantities of sugar and cereals to be taken into consideration in calculating the reduced additional duties on sugar (AD S/Z) and on flour (AD F/M) shall be as set out in points B and C of Annex II, for the given contents of sucrose, invert sugar and/or isoglucose, and of starch and/or glucose, respectively.

2.For goods not listed in Annex II, the additional duties referred to in paragraph 1 shall be obtained by taking in consideration only the quantities of basic products falling within either the cereals sector or the sugar sector as set out in Parts I and III respectively of Annex I to Council Regulation (EC) No 1234 /2007(4).

Article 5U.K.

1.In accordance with Article 3(1) the reduced agricultural components, and, where appropriate, the reduced additional duties, applicable to each good eligible for such a reduction in duty, shall be obtained by multiplying the quantities of the relevant basic products used by the basic amount referred to in paragraph 2 and by adding these amounts for all the relevant basic products used in the manufacture of the good.

2.The basic amount to be taken into account for calculating the reduced agricultural components and, where appropriate, the reduced additional duties, shall be the amount fixed in euro provided for by the relevant preferential agreement or determined pursuant to that agreement.

3.Where a preferential agreement provides for a reduction in the rates of the agricultural components per good instead of a reduction in the basic amounts, the reduced agricultural components shall be calculated by applying the reduction provided for in the agreement to the agricultural components fixed by the Common Customs Tariff.

4.In cases where the reduced agricultural component and, where appropriate, the reduced additional duties, determined pursuant to paragraphs 1, 2 and 3, would be less than EUR 2,4/100 kg, the component or duty shall be fixed at zero.

Article 6U.K.

1.The amounts of the reduced agricultural components and, where appropriate, the reduced additional duties, established pursuant to Article 5 will be published by the Commission in the Official Journal of the European Union.

2.Save as otherwise provided in the agreement with the relevant third country, the amounts published in accordance with paragraph 1 shall apply from 1 July to 30 June of the year following the publication.

However, where both the reduced agricultural components and the reduced additional duties applicable to the basic products remain unchanged, the agricultural components and additional duties established pursuant to Article 5 shall continue to apply until such time as replacement agricultural components and additional duties are published.

Article 7U.K.

The preferential agreement shall lay down or permit the determination of the following:

(a)

the goods eligible for a reduced agricultural component;

(b)

the goods eligible for a reduced additional duty;

(c)

the reduction or reductions granted;

(d)

the tariff quota applicable, where reductions are granted within such a quota.

Article 8U.K.

Where, in the case of processed agricultural products listed in Table 2 of Annex II to Regulation (EC) No 1216/2009, a preferential agreement provides for the application of an agricultural component in the form of a specific amount, whether or not subject to a reduction under a tariff quota, and where the Common Customs Tariff provides for the application of an ad valorem duty for non-preferential imports of such goods, the amount payable shall not exceed the latter rate.

Article 9U.K.

For the purposes of this Regulation, ‘originating goods’ means goods that meet the conditions for obtaining the status of originating goods established by the preferential agreement concerned.

Article 10U.K.

1.The agricultural components of the Common Customs Tariff shall apply in the following cases:

(a)the agricultural components relate to goods covered by Annex II to Regulation (EC) No 1216/2009 which are not covered by the preferential arrangements relating to trade in such goods with the country concerned;

(b)the agricultural components apply to goods which exceed the tariff quota.

2.Where the tariff quota concerns a reduction in ad valorem duties corresponding to the agricultural component thereof in the form referred to in Article 8, the duties applicable for quantities exceeding the tariff quotas shall be those of the Common Customs Tariff or those otherwise provided for in the agreement.

Article 11U.K.

The tariff quotas covered by this Regulation shall be managed in accordance with Articles 308a, 308b and 308c of Regulation (EEC) No 2454/93.

Article 12U.K.

Regulation (EC) No 1460/1996 is repealed.

Article 13U.K.

This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union.

It shall apply from 1 July 2011.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 25 May 2011.

For the Commission

The President

José Manuel Barroso

ANNEX IU.K.(referred to in Article 3(2))

Quantities of basic products considered to be used

(per 100 kg of goods)
CN codeDescriptionCommon wheatDurum wheatRyeBarleyMaizeRiceWhite sugarMolassesSkimmed milk powder (PG 2)Whole milk powder (PG 3)Butter (PG 6)
kgkgkgkgkgkgkgkgkgkgkg
(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12)(13)
0403Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa:
0403 10– Yoghurt:
– – Flavoured or containing added fruit, nuts or cocoa:
– – – In powder, granules or other solid forms, of a milkfat content by weight:
0403 10 51– – – – Not exceeding 1,5 %100
0403 10 53– – – – Exceeding 1,5 % but not exceeding 27 %100
0403 10 59– – – – Exceeding 27 %4268
– – – Other, of a milkfat content by weight:
0403 10 91– – – – Not exceeding 3 %92
0403 10 93– – – – Exceeding 3 % but not exceeding 6 %85
0403 10 99– – – – Exceeding 6 %810
0403 90– Other:
– – Flavoured or containing added fruit, nuts or cocoa:
– – – In powder, granules or other solid forms, of a milkfat content by weight:
0403 90 71– – – – Not exceeding 1,5 %100
0403 90 73– – – – Exceeding 1,5 % but not exceeding 27 %100
0403 90 79– – – – Exceeding 27 %4268
– – – Other, of a milkfat content by weight:
0403 90 91– – – – Not exceeding 3 %92
0403 90 93– – – – Exceeding 3 % but not exceeding 6 %85
0403 90 99– – – – Exceeding 6 %810
0405Butter and other milkfats and oils derived from milk; dairy spreads:
0405 20– Dairy spreads:
0405 20 10– – Of a fat content, by weight, of 39 % or more but less than 60 %see Annex II
0405 20 30– – Of a fat content, by weight, of 60 % or more but not exceeding 75 %see Annex II
0710Vegetables (uncooked or cooked by steaming or by boiling in water), frozen:
0710 40 00– Sweetcorn100(a)
0711Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption:
0711 90– Other vegetables; mixtures of vegetables:
– – Vegetables:
0711 90 30– – – Sweetcorn100(a)
1517Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 1516:
1517 10– Margarine, excluding liquid margarine:
1517 10 10– – Containing, by weight, more than 10 % but not more than 15 % of milkfats15
1517 90– Other:
1517 90 10– – Containing, by weight more than 10 % but not more than 15 % of milkfats15
1704Sugar confectionery (including white chocolate), not containing cocoa:
1704 10– Chewing gum, whether or not sugar-coated:
1704 10 10– – Containing less than 60 % by weight of sucrose (including invert sugar expressed as sucrose)3058
1704 10 90– – Containing 60 % or more by weight of sucrose (including invert sugar expressed as sucrose)1670
1704 90– Other:
1704 90 30– – White chocolate4520

1704 90 51 to

1704 90 99

– – OtherSee Annex II
1806Chocolate and other food preparations containing cocoa:
1806 10– Cocoa powder, containing added sugar or other sweetening matter:
1806 10 20– – Containing 5 % or more but less than 65 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose60
1806 10 30– – Containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose75
1806 10 90– – Containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose100
1806 20– 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 kgSee Annex II
– Other, in blocks, slabs or bars:
1806 31– – FilledSee Annex II
1806 32– – Not filledSee Annex II
1806 90– OtherSee Annex II
1901Malt 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 % per weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:
1901 10 00– Preparations for infant use, put up for retail saleSee Annex II
1901 20 00– Mixes and doughs for the preparation of bakers’ wares of heading 1905See Annex II
1901 90– Other:
– – Malt extract:
1901 90 11– – – With a dry extract content of 90 % or more by weight195
1901 90 19– – – Other159
– – Other:
1901 90 99– – – OtherSee Annex II
1902Pasta, whether or not cooked or stuffed (with meat of other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, canneloni, couscous, whether or not prepared:
– Uncooked pasta not stuffed or otherwise prepared:
1902 11 00– – Containing eggs167
1902 19– – Other:
1902 19 10– – – Containing no common wheat flour or meal167
1902 19 90– – – Other67100
1902 20– Stuffed pasta, whether or not cooked or otherwise prepared:
– – Other:
1902 20 91– – – Cooked41
1902 20 99– – – Other116
1902 30– Other pasta:
1902 30 10– – Dried167
1902 30 90– – Other66
1902 40– Couscous:
1902 40 10– – Unprepared167
1902 40 90– – Other66
1903 00 00Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms161
1904Prepared 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:
1904 10– Prepared foods obtained by the swelling or roasting of cereals or cereal products:
1904 10 10– – Obtained from maize213
1904 10 30– – Obtained from rice174
1904 10 90– – Other53535353
1904 20Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals:
1904 20 10– – Preparations of the muesli type based on unroasted cereal flakesSee Annex II
– – Other:
1904 20 91– – – Obtained from maize213
1904 20 95– – – Obtained from rice174
1904 20 99– – – Other53535353
1904 90– Other:
1904 90 10– – Obtained from rice174
1904 90 80– – Other174
1905Bread, 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:
1905 10 00– Crispbread140
1905 20– Gingerbread and the like:
1905 20 10– – Containing by weight less than 30 % of sucrose (including invert sugar expressed as sucrose)444025
1905 20 30– – Containing by weight 30 % or more but less than 50 % of sucrose (including invert sugar expressed as sucrose)333045
1905 20 90– – Containing by weight 50 % or more of sucrose (including invert sugar expressed as sucrose)222065
– Sweet biscuits; waffles and wafers:
1905 31– – Sweet biscuitsSee Annex II
1905 32– – Waffles and wafersSee Annex II
1905 40– Rusks, toasted bread and similar toasted productsSee Annex II
1905 90– Other:
1905 90 10– – Matzos168
1905 90 20– – Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products644

1905 90 30 to

1905 90 90

– – OtherSee Annex II
2001Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid:
2001 90– Other:
2001 90 30– – Sweetcorn (Zea mays var. saccharata)100(a)
2001 90 40– – Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch40(a)
2004Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006:
2004 10– Potatoes:
– – Other:
2004 10 91– – – In the form of flour, meal or flakesSee Annex II
2004 90– Other vegetables and mixtures of vegetables:
2004 90 10– – Sweetcorn (Zea mays var. saccharata)100(a)
2005Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006:
2005 20– Potatoes:
2005 20 10– – In the form of flour, meal or flakesSee Annex II
2005 80 00– Sweetcorn (Zea mays var. saccharata)100(a)
2008Fruits, 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:
– Other, including mixtures other than those of subheading 2008 19:
2008 99– – Other:
– – – Not containing added spirit:
– – – – Not containing added sugar:
2008 99 85– – – – – Maize (corn), other than sweetcorn (Zea mays var. saccharata)100(a)
2008 99 91– – – – – Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch40(a)
2101Extracts, 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:
2101 12– – Preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:
2101 12 98– – – OtherSee Annex II
2101 20– 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:
– – Preparations:
2101 20 98– – – OtherSee Annex II
2101 30– Roasted chicory and other roasted coffee substitutes and extracts, essences and concentrates thereof:
– – Roasted chicory and other roasted coffee substitutes:
2101 30 19– – – Other137
– – Extracts, essences and concentrates of roasted chicory and other roasted coffee substitutes:
2101 30 99– – – Other245
2102Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders:
2102 10– Active yeasts:
– – Bakers’ yeast:
2102 10 31– – – Dried425
2102 10 39– – – Other125
2105 00Ice cream and other edible ice, whether or not containing cacao:
2105 00 10– Containing no milkfats or containing less than 3 % by weight of such fats2510
– Containing by weight of milkfats:
2105 00 91– – 3 % or more but less than 7 %2023
2105 00 99– – 7 % or more2335
2106Food preparations not elsewhere specified or included:
2106 10– Protein concentrates and textured protein substances:
2106 10 80– – OtherSee Annex II
2106 90– Other:
– – Other:
2106 90 98– – – OtherSee Annex II
2202Waters, 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:
2202 90– Other:
– – Other, containing by weight of fat obtained from the products of heading 0401 to 0404:
2202 90 91– – – Less than 0,2 %108
2202 90 95– – – 0,2 % or more but less than 2 %106
2202 90 99– – – 2 % or more1013
2905Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:
– Other polyhydric alcohols:
2905 43 00– – Mannitol300
2905 44– – D-Glucitol (sorbitol):
– – – In aqueous solution:
2905 44 11– – – – Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content172
2905 44 19– – – – Other90
– – – Other:
2905 44 91– – – – Containing 2 % or less by weight of D-mannitol, calculated on the D-Glucitol content245
2905 44 99– – – – Other128
3302Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages:
3302 10– Of a kind used in the food or drink industries:
– – Of a kind used in the drink industries:
– – – Preparations containing all flavouring agents characterising a beverage:
– – – – Other:
3302 10 29– – – – – OtherSee Annex II
3505Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches:
3505 10– Dextrins and other modified starches:
3505 10 10– – Dextrins189
– – Other modified starches:
3505 10 90– – – Other189
3505 20– Glues:
3505 20 10– – Containing, by weight, less than 25 % of starches of dextrins or other modified starches48
3505 20 30– – Containing, by weight, 25 % or more but less than 55 % of starches or dextrins or other modified starches95
3505 20 50– – Containing, by weight, 55 % or more but less than 80 % of starches or dextrins or other modified starches151
3505 20 90– – Containing, by weight, 80 % or more of starches or dextrins or other modified starches189
3809Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included:
3809 10– With a basis of amylaceous substances:
3809 10 10– – Containing by weight of such substances less than 55 %95
3809 10 30– – Containing by weight of such substances 55 % or more but less than 70 %132
3809 10 50– – Containing by weight of such substances 70 % or more but less than 83 %161
3809 10 90– – Containing by weight of such substances 83 % or more189
3824Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included:
3824 60– Sorbitol other than of subheading 2905 44:
– – In aqueous solution:
3824 60 11– – – Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content172
3824 60 19– – – Other90
– – Other:
3824 60 91– – – Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content245
3824 60 99– – – Other128

ANNEX IIU.K.(referred to in Article 3(3))

Quantities of basic products considered to be used where Annex I refers to this Annex

(per 100 kg of goods)
Milkfat, milk proteins, sucrose, invert sugar and isoglucose; starch and glucose contentsSkimmed milk powder (PG 2)Whole milk powder (PG 3)Butter (PG 6)White sugarCommon wheatMaize
kgkgkgkgkgkg
(1)(2)(3)(4)(5)(6)(7)

A. Containing no milkfats or containing less than 1,5 % by weight of such fats, and containing by weight of milk proteins:

— 2,5 % or more but less than 6 %

14

— 6 % or more but less than 18 %

42

— 18 % or more but less than 30 %

75

— 30 % or more but less than 60 %

146

— 60 % or more

208
Containing 1,5 % or more but less than 3 % by weight of milkfats:

— Containing no milk proteins or containing less than 2,5 % by weight of such proteins:

3

— Containing by weight of milk proteins:

— 2,5 % or more but less than 6 %

143

— 6 % or more but less than 18 %

423

— 18 % or more but less than 30 %

753

— 30 % or more but less than 60 %

1463

— 60 % or more

2083
Containing 3 % or more but less than 6 % by weight of milkfats:

— Containing no milk proteins or containing less than 2,5 % by weight of such proteins:

6

— Containing by weight of milk proteins:

— 2,5 % or more but less than 12 %

1220

— 12 % or more

716
Containing 6 % or more but less than 9 % by weight of milkfats:

— Containing no milk proteins or containing less than 4 % by weight of such proteins

10

— Containing by weight of milk proteins:

— 4 % or more but less than 15 %

1032

— 15 % or more

7110
Containing 9 % or more but less than 12 % by weight of milkfats:

— Containing no milk proteins or containing less than 6 % by weight of such proteins

14

— Containing by weight of milk proteins:

— 6 % or more but less than 18 %

943

— 18 % or more

7014
Containing 12 % or more but less than 18 % by weight of milkfats:

— Containing no milk proteins or containing less than 6 % by weight of such proteins

20

— Containing by weight of milk proteins:

— 6 % or more but less than 18 %

562

— 18 % or more

6520
Containing 18 % or more but less than 26 % by weight of milkfats:

— Containing no milk proteins or containing less than 6 % by weight of such proteins

20

— Containing 6 % or more by weight of milk proteins

5029
Containing 26 % or more but less than 40 % by weight of milkfats:

— Containing no milk proteins or containing less than 6 % by weight of such proteins

45

— Containing 6 % or more by weight of milk proteins

3845
Containing by weight of milkfats:

— 40 % or more but less than 55 %

63

— 55 % or more but less than 70 %

81

— 70 % or more but less than 85 %

99

— 85 % or more

117

B. Containing by weight of sucrose, invert sugar and/or isoglucose:

— 5 % or more but less than 30 %

24

— 30 % or more but less than 50 %

45

— 50 % or more but less than 70 %

65

— 70 % or more

93

C. Containing by weight of starch and/or glucose:

— 5 % or more but less than 25 %

2222

— 25 % or more but less than 50 %

4747

— 50 % or more but less than 75 %

7474

— 75 % or more

101101

ANNEX IIΙU.K.(referred to in Article 3(4))

Additional codes based on the composition of the goods

a

Starch/glucose

The content of the goods (as presented) in starch, its degradation products, i.e. all the polymers of glucose, and the glucose, determined as glucose and expressed as starch (on a dry matter basis, 100 % purity; factor for conversion of glucose to starch: 0,9).

However, where a mixture of glucose and fructose is declared (in whatever form) and/or is found to be present in the goods, the amount of glucose to be included in the above calculation is that which is in excess of the fructose content of the goods.

b

Sucrose/invert sugar/isoglucose

The content of the goods (as presented), in sucrose, together with the sucrose which results from expressing as sucrose any mixture of glucose and fructose (the arithmetical sum of the amounts of these two sugars multiplied by 0,95), which is declared (in whatever form) and/or found to be present in the goods.

However, where the fructose content of the goods is less than the glucose content, the amount of glucose to be included in the above calculation shall be an amount equal, by weight, to that of fructose.

Note: In all cases, where a hydrolysis product of lactose is declared, and/or galactose is found to be present among the sugars, then the amount of glucose equal to that of galactose is deducted from the total glucose content before any other calculations are carried out.

c

Milk proteins

Caseins and/or caseinates forming part of goods shall not he regarded as milk proteins if the goods do not have any constituent of lactic origin.

Milkfat contained in the goods at less than 1 %, and lactose at less than 1 %, by weight, are not considered as other constituents of lactic origin.

When customs formalities are completed, the person concerned must include in the appropriate declaration: ‘only milk ingredient: casein/caseinate’, if such is the case.

Milkfat(% by weight)Milk proteins(% by weight)cStarch/glucose (% by weight)a
≥ 0 < 5≥ 5 < 25≥ 25 < 50≥ 50 < 75≥ 75
Sucrose/Invert sugar/Isoglucose (% by weight)b
≥ 0< 5≥ 5< 30≥ 30< 50≥ 50< 70≥ 70≥ 0< 5≥ 5< 30≥ 30< 50≥ 50< 70≥ 70≥ 0< 5≥ 5< 30≥ 30< 50≥ 50≥ 0< 5≥ 5< 30≥ 30≥ 0< 5≥ 5
≥ 0 < 1,5≥ 0 < 2,57 0007 0017 0027 0037 0047 0057 0067 0077 0087 0097 0107 0117 0127 0137 0157 0167 0177 7587 759
≥ 2,5 < 67 0207 0217 0227 0237 0247 0257 0267 0277 0287 0297 0307 0317 0327 0337 0357 0367 0377 7687 769
≥ 6 < 187 0407 0417 0427 0437 0447 0457 0467 0477 0487 0497 0507 0517 0527 0537 0557 0567 0577 7787 779
≥ 18 < 307 0607 0617 0627 0637 0647 0657 0667 0677 0687 0697 0707 0717 0727 0737 0757 0767 0777 7887 789
≥ 30 < 607 0807 0817 0827 0837 0847 0857 0867 0877 088X7 0907 0917 092X7 0957 096XXX
≥ 607 8007 8017 802XX7 8057 8067 807XX7 8107 811XXXXXXX
≥ 1,5 < 3≥ 0 < 2,57 1007 1017 1027 1037 1047 1057 1067 1077 1087 1097 1107 1117 1127 1137 1157 1167 1177 7987 799
≥ 2,5 < 67 1207 1217 1227 1237 1247 1257 1267 1277 1287 1297 1307 1317 1327 1337 1357 1367 1377 8087 809
≥ 6 < 187 1407 1417 1427 1437 1447 1457 1467 1477 1487 1497 1507 1517 1527 1537 1557 1567 1577 8187 819
≥ 18 < 307 1607 1617 1627 1637 1647 1657 1667 1677 1687 1697 1707 1717 1727 1737 1757 1767 1777 8287 829
≥ 30 < 607 1807 1817 1827 183X7 1857 1867 1877 188X7 1907 1917 192X7 1957 196XXX
≥ 607 8207 8217 822XX7 8257 8267 827XX7 8307 831XXXXXXX
≥ 3 < 6≥ 0 < 2,57 8407 8417 8427 8437 8447 8457 8467 8477 8487 8497 8507 8517 8527 8537 8557 8567 8577 8587 859
≥ 2,5 < 127 2007 2017 2027 2037 2047 2057 2067 2077 2087 2097 2107 2117 2127 2137 2157 2167 2177 2207 221
≥ 127 2607 2617 2627 2637 2647 2657 2667 2677 2687 2697 2707 2717 2727 2737 2757 276X7 838X
≥ 6 < 9≥ 0 < 47 8607 8617 8627 8637 8647 8657 8667 8677 8687 8697 8707 8717 8727 8737 8757 8767 8777 8787 879
≥ 4 < 157 3007 3017 3027 3037 3047 3057 3067 3077 3087 3097 3107 3117 3127 3137 3157 3167 3177 3207 321
≥ 157 3607 3617 3627 3637 3647 3657 3667 3677 3687 3697 3707 3717 3727 3737 3757 376X7 378X
≥ 9 < 12≥ 0 < 67 9007 9017 9027 9037 9047 9057 9067 9077 9087 9097 9107 9117 9127 9137 9157 9167 9177 9187 919
≥ 6 < 187 4007 4017 4027 4037 4047 4057 4067 4077 4087 4097 4107 4117 4127 4137 4157 4167 4177 4207 421
≥ 187 4607 4617 4627 4637 4647 4657 4667 4677 468X7 4707 4717 472X7 4757 476XXX
≥ 12 < 18≥ 0 < 67 9407 9417 9427 9437 9447 9457 9467 9477 9487 9497 9507 9517 9527 9537 9557 9567 9577 9587 959
≥ 6 < 187 5007 5017 5027 5037 5047 5057 5067 5077 5087 5097 5107 5117 5127 5137 5157 5167 5177 5207 521
≥ 187 5607 5617 5627 5637 5647 5657 5667 5677 568X7 5707 5717 572X7 5757 576XXX
≥ 18 < 26≥ 0 < 67 9607 9617 9627 9637 9647957 9667 9677 9687 9697 9707 9717 9727 9737 9757 9767 9777 9787 979
≥ 67 6007 6017 6027 6037 6047 6057 6067 6077 6087 6097 6107 6117 6127 6137 6157 616X7 620X
≥ 26 < 40≥ 0 < 67 9807 9817 9827 9837 9847 9857 9867 9877 988X7 9907 9917 992X7 9957 996XXX
≥ 67 7007 7017 7027 703X7 7057 7067 7077 708X7 7107 7117 712X7 7157 716XXX
≥ 40 < 557 7207 7217 7227 723X7 7257 7267 7277 728X7 7307 7317 732X7 7357 736XXX
≥ 55 < 707 7407 7417 742XX7 7457 7467 747XX7 7507 751XXXXXXX
≥ 70 < 857 7607 7617 762XX7 7657 766XXX7 7707 771XXXXXXX
≥ 857 7807 781XXX7 7857 786XXXXXXXXXXXX

Back to top

Options/Help

Print Options

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As adopted by EU): The original version of the legislation as it stood when it was first adopted in the EU. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as adopted version that was used for the EU Official Journal
  • lists of changes made by and/or affecting this legislation item
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different versions taken from EUR-Lex before exit day and during the implementation period as well as any subsequent versions created after the implementation period as a result of changes made by UK legislation.

The dates for the EU versions are taken from the document dates on EUR-Lex and may not always coincide with when the changes came into force for the document.

For any versions created after the implementation period as a result of changes made by UK legislation the date will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. For further information see our guide to revised legislation on Understanding Legislation.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as adopted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources