In order to ensure uniform application of the Combined Nomenclature annexed to Council Regulation (EEC) No 2658/872, it is necessary to adopt measures concerning the classification of certain goods.

Item 2 of the Annex to Commission Regulation (EEC) No 316/913 classified a white pasty substance known as ‘creamed coconut’ which is generally intended for use in the kitchen in the preparation of sauces and other foodstuff and manufactured by fine grinding of coconut pulp and pasteurized, under heading 2008 of the Combined Nomenclature as otherwise prepared nuts, not elsewhere specified or included. Classification of the product under heading 0801 of the Combined Nomenclature was excluded as pasteurisation was not permitted in Chapter 8.

The Combined Nomenclature, established by Regulation (EEC) No 2658/87, is based on the international Harmonized Commodity System (‘Harmonized System’), drawn up by the Customs Cooperation Council (now the World Customs Organisation), adopted by the International Convention concluded in Brussels on 14 June 1983, and approved on behalf of the Union by Council Decision 87/369/EEC4.

Note 3 a) to Chapter 8 was introduced in the Harmonized System in 1992. It permits a moderate heat treatment for additional preservation or stabilisation of dried nuts of that Chapter. According to the historical documents from the Harmonized System, the term ‘pasteurisation’ originally proposed in the text of that note was in the end replaced by the more general expression ‘moderate heat treatment’. The Explanatory Notes to the Combined Nomenclature of the European Union5 to Chapter 8 clarified at Union level that pasteurisation is, inter alia, admissible for dried fruits and nuts of that Chapter.