LegalizeCouncil Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff
2.For the purposes of subheadings 1514 11 and 1514 19 , the expression ‘low-erucic-acid rape or colza oil’ means the fixed oil which has an erucic acid content of less than 2 % by weight.
1.
For the purposes of subheadings 1507 10 , 1508 10 , 1510 10 00 , 1511 10 , 1512 11 , 1512 21 , 1513 11 , 1513 21 , 1514 11 , 1514 91 , 1515 11 , 1515 21 , 1515 50 11 , 1515 50 19 , 1515 90 21 , 1515 90 29 , 1515 90 40 to 1515 90 59 and 1518 00 31 :
(a) fixed vegetable oils, fluid or solid, obtained by pressure, are to be considered as ‘crude’ if they have undergone no other processing than: — decantation within the normal time limits, — *centrifugation or filtration, provided that, in order to separate the oils from their solid constituents, only mechanical force, such as gravity, pressure or centrifugal force, has been employed (excluding any absorption filtering process or any other physical or chemical process); (b) fixed vegetable oils, fluid or solid, obtained by extraction are to continue to be considered as ‘crude’ when they cannot be distinguished, by their colour, odour or taste, nor by recognised special analytical properties, from vegetable oils and fats obtained by pressure; (c) the expression ‘crude oils’ is to be taken to extend to degummed soya-bean oil and to cotton-seed oil from which the gossypol has been removed.*
2.
A. Headings 1509 and 1510 cover only oils derived solely from the treatment of olives and having the characteristics, with regard to the content of fatty acids and sterols, which are referred to in Annex I to Commission Delegated Regulation (EU) 2022/2104 (15). Their presence can be determined using methods no. 6 (COI/T.20/Doc. No 33 (Determination of fatty acid methyl esters by gas chromatography)) and no. 8 (COI/T.20/Doc. No 26 (Determination of the composition and content of sterols, triterpenic dialcohols and aliphatic alcohols by capillary gas chromatography)) set out in Annex I to Commission Implementing Regulation (EU) 2022/2105 (16) *. Headings 1509 and 1510 do not cover chemically altered olive oil (in particular re-esterified olive oil) and mixtures of olive oil with other oils. The presence of re-esterified olive oil is ascertained using the method no. 3 (COI/T.20/Doc. No 23 (Determination of the percentage of 2-glyceryl monopalmitate)) set out in Annex I to Implementing Regulation (EU) 2022/2105. B. Subheadings 1509 20 00 , 1509 30 00 and 1509 40 00 cover only the olive oils defined in points 1, 2 and 3 below, obtained solely by mechanical or other physical means under conditions which do not lead to the modification of the oil, and which have not undergone any treatment other than washing, decantation, centrifugation or filtration. Olive oils obtained using solvents, chemical or biochemical reagents, or re-esterification processes, as well as any mixtures with oils of other kinds, are excluded from these subheadings. 1. For the purposes of subheading 1509 20 00 , ‘extra virgin olive oil’ means olive oil having the characteristics of olive oils of category 1 as set out in Annex I to Delegated Regulation (EU) 2022/2104. 2. Subheading 1509 30 00 covers virgin olive oils which have the characteristics of olive oils of category 2 as set out in Annex I to Delegated Regulation (EU) 2022/2104. 3. For the purposes of subheading 1509 40 00 , covers virgin olive oils which have the characteristics of olive oils of category 3 as set out in Annex I to Delegated Regulation (EU) 2022/2104. C. Subheading 1509 90 00 covers olive oil obtained by the treatment of olive oils of subheadings 1509 20 00 , 1509 30 00 and 1509 40 00 , whether or not blended with extra virgin olive oil or virgin olive oil, and having the characteristics of olive oils of categories 4 and 5 as set out in Annex I to Delegated Regulation (EU) 2022/2104. D. For the purposes of subheading 1510 10 00 , ‘crude olive pomace oil’ means oils with the characteristics of olive oils of category 6 as set out in Annex I to Delegated Regulation (EU) 2022/2104. E. Subheading 1510 90 00 covers oils obtained by the treatment of oils of subheading 1510 10 00 , whether or not blended with extra virgin olive oil or virgin olive oil, and oils not having the characteristics of the oils referred to in points B, C and D of this additional note. Oils of this subheading must have the characteristics of the olive oils of categories 7 and 8 as set out in Annex I to Delegated Regulation (EU) 2022/2104.*
3.
Subheadings 1522 00 31 and 1522 00 39 do not cover:
(a) residues resulting from the treatment of fatty substances containing oil having an iodine index, determined in accordance with the ISO 3961 method, lower than 70 or higher than 100; (b) residues resulting from the treatment of fatty substances containing oil having an iodine index higher than 70 or lower than 100, of which the peak area representing the retention volume of apparent betasitosterol (17), determined in accordance with method no. 8 (COI/T.20/Doc. No 26 (Determination of the composition and content of sterols, triterpenic dialcohols and aliphatic alcohols by capillary gas chromatography)) set out in Annex I to Implementing Regulation (EU) 2022/2105, is less than 93,0 % of the total sterol peak areas.
4.
The analytical methods for the determination of the characteristics of the products referred to above are those laid down in the Annexes to Implementing Regulation (EU) 2022/2105.
5.
Food preparations made from products of Chapter 15 presented in measured doses, such as capsules, tablets, pastilles and pills, intended for use as food supplements, are excluded from this Chapter. The essential character of a food supplement is not only given by its ingredients, but also by its specific form of presentation revealing its function as a food supplement, since it determines the dosage, the way in which it is absorbed and the place where it is supposed to become active. Such food preparations are to be classified under heading 2106 insofar as they are not specified or included elsewhere.
| CN code | Description | Conventional rate of duty (%) | Supplementary unit |
|---|---|---|---|
| 1 | 2 | 3 | 4 |
| 1501 | Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503 : | ||
| 1501 10 | – Lard: | ||
| 1501 10 10 | – – For industrial uses other than the manufacture of foodstuffs for human consumption (1) | Free | — |
| 1501 10 90 | – – Other | 17,2 €/100 kg/net | — |
| 1501 20 | – Other pig fat: | ||
| 1501 20 10 | – – For industrial uses other than the manufacture of foodstuffs for human consumption (1) | Free | — |
| 1501 20 90 | – – Other | 17,2 €/100 kg/net | — |
| 1501 90 00 | – Other | 11,5 | — |
| 1502 | Fats of bovine animals, sheep or goats, other than those of heading 1503 : | ||
| 1502 10 | – Tallow: | ||
| 1502 10 10 | – – For industrial uses other than the manufacture of foodstuffs for human consumption (1) | Free | — |
| 1502 10 90 | – – Other | 3,2 | — |
| 1502 90 | – Other: | ||
| 1502 90 10 | – – For industrial uses other than the manufacture of foodstuffs for human consumption (1) | Free | — |
| 1502 90 90 | – – Other | 3,2 | — |
| 1503 00 | Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared: | ||
| – Lard stearin and oleostearin: | |||
| 1503 00 11 | – – For industrial uses (1) | Free | — |
| 1503 00 19 | – – Other | 5,1 | — |
| 1503 00 30 | – Tallow oil for industrial uses other than the manufacture of foodstuffs for human consumption (1) | Free | — |
| 1503 00 90 | – Other | 6,4 | — |
| 1504 | Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified: | ||
| 1504 10 | – Fish-liver oils and their fractions: | ||
| 1504 10 10 | – – Of a vitamin A content not exceeding 2 500 International Units per gram | 3,8 | — |
| – – Other: | |||
| 1504 10 91 | – – – Of halibut | Free | — |
| 1504 10 99 | – – – Other | 3,8 (2) | — |
| 1504 20 | – Fats and oils and their fractions, of fish, other than liver oils: | ||
| 1504 20 10 | – – Solid fractions | 10,9 | — |
| 1504 20 90 | – – Other | Free | — |
| 1504 30 | – Fats and oils and their fractions, of marine mammals: | ||
| 1504 30 10 | – – Solid fractions | 10,9 | — |
| 1504 30 90 | – – Other | Free | — |
| 1505 00 | Wool grease and fatty substances derived therefrom (including lanolin): | ||
| 1505 00 10 | – Wool grease, crude | 3,2 | — |
| 1505 00 90 | – Other | Free | — |
| 1506 00 00 | Other animal fats and oils and their fractions, whether or not refined, but not chemically modified | Free | — |
| 1507 | Soya-bean oil and its fractions, whether or not refined, but not chemically modified: | ||
| 1507 10 | – Crude oil, whether or not degummed: | ||
| 1507 10 10 | – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (1) | 3,2 (3) | — |
| 1507 10 90 | – – Other | 6,4 (3) | — |
| 1507 90 | – Other: | ||
| 1507 90 10 | – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (1) | 5,1 (3) | — |
| 1507 90 90 | – – Other | 9,6 (3) | — |
| 1508 | Groundnut oil and its fractions, whether or not refined, but not chemically modified: | ||
| 1508 10 | – Crude oil: | ||
| 1508 10 10 | – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (1) | Free (3) | — |
| 1508 10 90 | – – Other | 6,4 (3) | — |
| 1508 90 | – Other: | ||
| 1508 90 10 | – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (1) | 5,1 (3) | — |
| 1508 90 90 | – – Other | 9,6 (3) | — |
| 1509 | Olive oil and its fractions, whether or not refined, but not chemically modified: | ||
| 1509 20 00 | – Extra virgin olive oil (4) | 124,5 €/100 kg/net | — |
| 1509 30 00 | – Virgin olive oil (4) | 124,5 €/100 kg/net | — |
| 1509 40 00 | – Other virgin olive oils | 122,6 €/100 kg/net | — |
| 1509 90 00 | – Other (4) | 134,6 €/100 kg/net | — |
| 1510 | Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509 : | ||
| 1510 10 00 | – Crude olive pomace oil | 110,2 €/100 kg/net | — |
| 1510 90 00 | – Other | 160,3 €/100 kg/net | — |
| 1511 | Palm oil and its fractions, whether or not refined, but not chemically modified: | ||
| 1511 10 | – Crude oil: | ||
| 1511 10 10 | – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (1) | Free | — |
| 1511 10 90 | – – Other | 3,8 | — |
| 1511 90 | – Other: | ||
| – – Solid fractions: | |||
| 1511 90 11 | – – – In immediate packings of a net content not exceeding 1 kg | 12,8 | — |
| 1511 90 19 | – – – Other | 10,9 | — |
| – – Other: | |||
| 1511 90 91 | – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (1) | 5,1 | — |
| 1511 90 99 | – – – Other | 9 | — |
| 1512 | Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified: | ||
| – Sunflower-seed or safflower oil and fractions thereof: | |||
| 1512 11 | – – Crude oil: | ||
| 1512 11 10 | – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (1) | 3,2 (3) | — |
| – – – Other: | |||
| 1512 11 91 | – – – – Sunflower-seed oil | 6,4 (3) | — |
| 1512 11 99 | – – – – Safflower oil | 6,4 (3) | — |
| 1512 19 | – – Other: | ||
| 1512 19 10 | – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (1) | 5,1 (3) | — |
| 1512 19 90 | – – – Other | 9,6 (3) | — |
| – Cotton-seed oil and its fractions: | |||
| 1512 21 | – – Crude oil, whether or not gossypol has been removed: | ||
| 1512 21 10 | – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (1) | 3,2 (3) | — |
| 1512 21 90 | – – – Other | 6,4 (3) | — |
| 1512 29 | – – Other: | ||
| 1512 29 10 | – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (1) | 5,1 (3) | — |
| 1512 29 90 | – – – Other | 9,6 (3) | — |
| 1513 | Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified: | ||
| – Coconut (copra) oil and its fractions: | |||
| 1513 11 | – – Crude oil: | ||
| 1513 11 10 | – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (1) | 2,5 | — |
| – – – Other: | |||
| 1513 11 91 | – – – – In immediate packings of a net content not exceeding 1 kg | 12,8 | — |
| 1513 11 99 | – – – – Other | 6,4 | — |
| 1513 19 | – – Other: | ||
| – – – Solid fractions: | |||
| 1513 19 11 | – – – – In immediate packings of a net content not exceeding 1 kg | 12,8 | — |
| 1513 19 19 | – – – – Other | 10,9 | — |
| – – – Other: | |||
| 1513 19 30 | – – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (1) | 5,1 | — |
| – – – – Other: | |||
| 1513 19 91 | – – – – – In immediate packings of a net content not exceeding 1 kg | 12,8 | — |
| 1513 19 99 | – – – – – Other | 9,6 | — |
| – Palm kernel or babassu oil and fractions thereof: | |||
| 1513 21 | – – Crude oil: | ||
| 1513 21 10 | – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (1) | 3,2 | — |
| – – – Other: | |||
| 1513 21 30 | – – – – In immediate packings of a net content not exceeding 1 kg | 12,8 | — |
| 1513 21 90 | – – – – Other | 6,4 | — |
| 1513 29 | – – Other: | ||
| – – – Solid fractions: | |||
| 1513 29 11 | – – – – In immediate packings of a net content not exceeding 1 kg | 12,8 | — |
| 1513 29 19 | – – – – Other | 10,9 | — |
| – – – Other: | |||
| 1513 29 30 | – – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (1) | 5,1 | — |
| – – – – Other: | |||
| 1513 29 50 | – – – – – In immediate packings of a net content not exceeding 1 kg | 12,8 | — |
| 1513 29 90 | – – – – – Other | 9,6 | — |
| 1514 | Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified: | ||
| – Low-erucic-acid rape or colza oil and its fractions: | |||
| 1514 11 | – – Crude oil: | ||
| 1514 11 10 | – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (1) | 3,2 (3) | — |
| 1514 11 90 | – – – Other | 6,4 (3) | — |
| 1514 19 | – – Other: | ||
| 1514 19 10 | – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (1) | 5,1 (3) | — |
| 1514 19 90 | – – – Other | 9,6 (3) | — |
| – Other: | |||
| 1514 91 | – – Crude oil: | ||
| 1514 91 10 | – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (1) | 3,2 (3) | — |
| 1514 91 90 | – – – Other | 6,4 (3) | — |
| 1514 99 | – – Other: | ||
| 1514 99 10 | – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (1) | 5,1 (3) | — |
| 1514 99 90 | – – – Other | 9,6 (3) | — |
| 1515 | Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified: | ||
| – Linseed oil and its fractions: | |||
| 1515 11 00 | – – Crude oil | 3,2 (3) | — |
| 1515 19 | – – Other: | ||
| 1515 19 10 | – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (1) | 5,1 (3) | — |
| 1515 19 90 | – – – Other | 9,6 (3) | — |
| – Maize (corn) oil and its fractions: | |||
| 1515 21 | – – Crude oil: | ||
| 1515 21 10 | – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (1) | 3,2 (3) | — |
| 1515 21 90 | – – – Other | 6,4 (3) | — |
| 1515 29 | – – Other: | ||
| 1515 29 10 | – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (1) | 5,1 (3) | — |
| 1515 29 90 | – – – Other | 9,6 (3) | — |
| 1515 30 | – Castor oil and its fractions: | ||
| 1515 30 10 | – – For the production of aminoundecanoic acid for use in the manufacture of synthetic textile fibres or of artificial plastic materials (1) | Free | — |
| 1515 30 90 | – – Other | 5,1 | — |
| 1515 50 | – Sesame oil and its fractions: | ||
| – – Crude oil: | |||
| 1515 50 11 | – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (1) | 3,2 | — |
| 1515 50 19 | – – – Other | 6,4 | — |
| – – Other: | |||
| 1515 50 91 | – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (1) | 5,1 | — |
| 1515 50 99 | – – – Other | 9,6 | — |
| 1515 60 | – Microbial fats and oils and their fractions: | ||
| – – Crude oils: | |||
| 1515 60 11 | – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (1) | 3,2 | — |
| – – – Other: | |||
| 1515 60 51 | – – – – Solid, in immediate packings of a net content not exceeding 1 kg | 12,8 | — |
| 1515 60 59 | – – – – Solid, other; fluid | 6,4 | — |
| – – Other: | |||
| 1515 60 60 | – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (1) | 5,1 | — |
| – – – Other: | |||
| 1515 60 91 | – – – – Solid, in immediate packings of a net content not exceeding 1 kg | 12,8 | — |
| 1515 60 99 | – – – – Solid, other; fluid | 9,6 | — |
| 1515 90 | – Other: | ||
| 1515 90 11 | – – Tung oil; jojoba and oiticica oils; myrtle wax and Japan wax; their fractions | Free | — |
| – – Tobacco-seed oil and its fractions: | |||
| – – – Crude oil: | |||
| 1515 90 21 | – – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (1) | Free | — |
| 1515 90 29 | – – – – Other | 6,4 | — |
| – – – Other: | |||
| 1515 90 31 | – – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (1) | Free | — |
| 1515 90 39 | – – – – Other | 9,6 | — |
| – – Other oils and their fractions: | |||
| – – – Crude oils: | |||
| 1515 90 40 | – – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (1) | 3,2 (3) | — |
| – – – – Other: | |||
| 1515 90 51 | – – – – – Solid, in immediate packings of a net content not exceeding 1 kg | 12,8 (3) | — |
| 1515 90 59 | – – – – – Solid, other; fluid | 6,4 (3) | — |
| – – – Other: | |||
| 1515 90 60 | – – – – For technical or industrial uses other than the manufacture of foodstuffs for human consumption (1) | 5,1 (3) | — |
| – – – – Other: | |||
| 1515 90 91 | – – – – – Solid, in immediate packings of a net content not exceeding 1 kg | 12,8 (3) | — |
| 1515 90 99 | – – – – – Solid, other; fluid | 9,6 (3) | — |
| 1516 | Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared: | ||
| 1516 10 | – Animal fats and oils and their fractions: | ||
| 1516 10 10 | – – In immediate packings of a net content not exceeding 1 kg | 12,8 | — |
| 1516 10 90 | – – Other | 10,9 | — |
| 1516 20 | – Vegetable fats and oils and their fractions: | ||
| 1516 20 10 | – – Hydrogenated castor oil, so called ‘opal-wax’ | 3,4 | — |
| – – Other: | |||
| 1516 20 91 | – – – In immediate packings of a net content not exceeding 1 kg | 12,8 (3) | — |
| – – – Other: | |||
| 1516 20 95 | – – – – Colza, linseed, rapeseed, sunflower-seed, illipe, karite, makore, touloucouna or babassu oils, for technical or industrial uses other than the manufacture of foodstuffs for human consumption (1) | 5,1 (3) | — |
| – – – – Other: | |||
| 1516 20 96 | – – – – – Groundnut, cotton-seed, soya-bean or sunflower-seed oils; other oils containing less than 50 % by weight of free fatty acids and excluding palm kernel, illipe, coconut, colza, rapeseed or copaiba oils | 9,6 (3) | — |
| 1516 20 98 | – – – – – Other | 10,9 (3) | — |
| 1516 30 | – Microbial fats and oils and their fractions: | ||
| 1516 30 91 | – – In immediate packings of a net content not exceeding 1 kg | 12,8 | — |
| 1516 30 98 | – – Other | 10,9 | — |
| 1517 | Margarine; edible mixtures or preparations of animal, vegetable or microbial 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 milkfats | 8,3 + 28,4 €/100 kg/net | — |
| 1517 10 90 | – – Other | 16 | — |
| 1517 90 | – Other: | ||
| 1517 90 10 | – – Containing, by weight, more than 10 % but not more than 15 % of milkfats | 8,3 + 28,4 €/100 kg/net | — |
| – – Other: | |||
| 1517 90 91 | – – – Fixed vegetable oils, fluid, mixed | 9,6 | — |
| 1517 90 93 | – – – Edible mixtures or preparations of a kind used as mould-release preparations | 2,9 | — |
| 1517 90 99 | – – – Other | 16 | — |
| 1518 00 | Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516 ; inedible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this chapter, not elsewhere specified or included: | ||
| 1518 00 10 | – Linoxyn | 7,7 | — |
| – Fixed vegetable oils, fluid, mixed, for technical or industrial uses other than the manufacture of foodstuffs for human consumption: | |||
| 1518 00 31 | – – Crude (1) | 3,2 (3) | — |
| 1518 00 39 | – – Other (1) | 5,1 (3) | — |
| – Other: | |||
| 1518 00 91 | – – Animal, vegetable or microbial fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516 | 7,7 (3) | — |
| – – Other: | |||
| 1518 00 95 | – – – Inedible mixtures or preparations of animal fats and oils and their fractions, or of animal and vegetable fats and oils and their fractions, or of animal and microbial fats and oils and their fractions, or of animal, vegetable and microbial fats and oils and their fractions | 2 (3) | — |
| 1518 00 99 | – – – Other | 7,7 (3) | — |
| [1519] | |||
| 1520 00 00 | Glycerol, crude; glycerol waters and glycerol lyes | Free | — |
| 1521 | Vegetable waxes (other than triglycerides), beeswax, other insect waxes and spermaceti, whether or not refined or coloured: | ||
| 1521 10 00 | – Vegetable waxes | Free | — |
| 1521 90 | – Other: | ||
| 1521 90 10 | – – Spermaceti, whether or not refined or coloured | Free | — |
| – – Beeswax and other insect waxes, whether or not refined or coloured: | |||
| 1521 90 91 | – – – Raw | Free | — |
| 1521 90 99 | – – – Other | 2,5 | — |
| 1522 00 | Degras; residues resulting from the treatment of fatty substances or animal or vegetable waxes: | ||
| 1522 00 10 | – Degras | 3,8 | — |
| – Residues resulting from the treatment of fatty substances or animal or vegetable waxes: | |||
| – – Containing oil having the characteristics of olive oil: | |||
| 1522 00 31 | – – – Soapstocks | 29,9 €/100 kg/net | — |
| 1522 00 39 | – – – Other | 47,8 €/100 kg/net | — |
| – – Other: | |||
| 1522 00 91 | – – – Oil foots and dregs; soapstocks | 3,2 | — |
| 1522 00 99 | – – – Other | Free | — |
| (1) Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Article 254 of Regulation (EU) No 952/2013 of the European Parliament and of the Council (OJ L 269, 10.10.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/952/oj)). (2) Autonomous duty: Free. (3) Duty applicable, except for products originating in or exported directly or indirectly from the Russian Federation and the Republic of Belarus, where an ad valorem duty of 50 % applies. (4) Statistical TARIC codes: see Annex 10. |
SECTION IV
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES; PRODUCTS, WHETHER OR NOT CONTAINING NICOTINE, INTENDED FOR INHALATION WITHOUT COMBUSTION; OTHER NICOTINE CONTAINING PRODUCTS INTENDED FOR THE INTAKE OF NICOTINE INTO THE HUMAN BODY
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.
1.This chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, as well as insects, prepared or preserved by the processes specified in Chapter 2 or 3, Note 6 to Chapter 4 or in heading 0504 .
2.Food preparations fall in this chapter provided that they contain more than 20 % by weight of sausage, meat, meat offal, blood, insects, 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 .
1.For the purposes of subheading 1602 10 , the expression ‘homogenised preparations’ means preparations of meat, meat offal, blood or insects, finely homogenised, put up for retail sale as food suitable for infants or young children 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, meat offal or insects. 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.
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 | Conventional rate of duty (%) | Supplementary unit |
|---|---|---|---|
| 1 | 2 | 3 | 4 |
| 1601 00 | Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products: | ||
| 1601 00 10 | – Of liver | 15,4 | — |
| – Other: | |||
| 1601 00 91 | – – Sausages, dry or for spreading, uncooked (1) | 149,4 €/100 kg/net (2) | — |
| 1601 00 99 | – – Other (1) | 100,5 €/100 kg/net (2) | — |
| 1602 | Other prepared or preserved meat, meat offal, blood or insects: | ||
| 1602 10 00 | – Homogenised preparations | 16,6 | — |
| 1602 20 | – Of liver of any animal: | ||
| 1602 20 10 | – – Goose or duck liver | 10,2 | — |
| 1602 20 90 | – – Other | 16 | — |
| – Of poultry of heading 0105 : | |||
| 1602 31 | – – Of turkeys: | ||
| – – – Containing 57 % or more by weight of poultry meat or offal: | |||
| 1602 31 11 | – – – – Containing exclusively uncooked turkey meat (3) | 102,4 €/100 kg/net (2) | — |
| 1602 31 19 | – – – – Other (3) | 102,4 €/100 kg/net (2) | — |
| 1602 31 80 | – – – Other | 102,4 €/100 kg/net (2) | — |
| 1602 32 | – – Of fowls of the species Gallus domesticus: | ||
| – – – Containing 57 % or more by weight of poultry meat or offal: | |||
| 1602 32 11 | – – – – Uncooked (3) | 276,5 €/100 kg/net (2) | — |
| 1602 32 19 | – – – – Other (3) | 102,4 €/100 kg/net (2) | — |
| 1602 32 30 | – – – Containing 25 % or more but less than 57 % by weight of poultry meat or offal (3) | 276,5 €/100 kg/net (2) | — |
| 1602 32 90 | – – – Other | 276,5 €/100 kg/net (2) | — |
| 1602 39 | – – Other: | ||
| – – – Containing 57 % or more by weight of poultry meat or offal: | |||
| 1602 39 21 | – – – – Uncooked (3) | 276,5 €/100 kg/net (2) | — |
| 1602 39 29 | – – – – Other (3) | 276,5 €/100 kg/net (2) | — |
| 1602 39 85 | – – – Other | 276,5 €/100 kg/net (2) | — |
| – Of swine: | |||
| 1602 41 | – – Hams and cuts thereof: | ||
| 1602 41 10 | – – – Of domestic swine | 156,8 €/100 kg/net (2) | — |
| 1602 41 90 | – – – Other | 10,9 | — |
| 1602 42 | – – Shoulders and cuts thereof: | ||
| 1602 42 10 | – – – Of domestic swine | 129,3 €/100 kg/net (2) | — |
| 1602 42 90 | – – – Other | 10,9 | — |
| 1602 49 | – – 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: | |||
| 1602 49 11 | – – – – – Loins (excluding collars) and cuts thereof, including mixtures of loins or hams | 156,8 €/100 kg/net (2) | — |
| 1602 49 13 | – – – – – Collars and cuts thereof, including mixtures of collars and shoulders | 129,3 €/100 kg/net (2) | — |
| 1602 49 15 | – – – – – Other mixtures containing hams (legs), shoulders, loins or collars, and cuts thereof | 129,3 €/100 kg/net (2) | — |
| 1602 49 19 | – – – – – Other | 85,7 €/100 kg/net (2) | — |
| 1602 49 30 | – – – – 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 (2) | — |
| 1602 49 50 | – – – – 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 (2) | — |
| 1602 49 90 | – – – Other | 10,9 | — |
| 1602 50 | – Of bovine animals: | ||
| 1602 50 10 | – – Uncooked; mixtures of cooked meat or offal and uncooked meat or offal | 303,4 €/100 kg/net | — |
| – – Other: | |||
| 1602 50 31 | – – – Corned beef, in airtight containers | 16,6 | — |
| 1602 50 95 | – – – Other | 16,6 | — |
| 1602 90 | – Other, including preparations of blood of any animal: | ||
| 1602 90 10 | – – Preparations of blood of any animal | 16,6 | — |
| – – Other: | |||
| 1602 90 31 | – – – Of game or rabbit | 10,9 | — |
| – – – Other: | |||
| 1602 90 51 | – – – – Containing meat or meat offal of domestic swine | 85,7 €/100 kg/net | — |
| – – – – Other: | |||
| – – – – – Containing bovine meat or offal: | |||
| 1602 90 61 | – – – – – – Uncooked; mixtures of cooked meat or offal and uncooked meat or offal | 303,4 €/100 kg/net | — |
| 1602 90 69 | – – – – – – Other | 16,6 | — |
| – – – – – Other: | |||
| 1602 90 91 | – – – – – – Of sheep | 12,8 | — |
| 1602 90 95 | – – – – – – Of goats | 16,6 | — |
| 1602 90 99 | – – – – – – Other | 16,6 | — |
| 1603 00 | Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates: | ||
| 1603 00 10 | – In immediate packings of a net content of 1 kg or less | 12,8 | — |
| 1603 00 80 | – Other | Free | — |
| 1604 | Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs: | ||
| – Fish, whole or in pieces, but not minced: | |||
| 1604 11 00 | – – Salmon | 5,5 | — |
| 1604 12 | – – Herring: | ||
| 1604 12 10 | – – – Fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen | 15 | — |
| – – – Other: | |||
| 1604 12 91 | – – – – In airtight containers | 20 | — |
| 1604 12 99 | – – – – Other | 20 | — |
| 1604 13 | – – Sardines, sardinella and brisling or sprats: | ||
| – – – Sardines: | |||
| 1604 13 11 | – – – – In olive oil | 12,5 | — |
| 1604 13 19 | – – – – Other | 12,5 | — |
| 1604 13 90 | – – – Other | 12,5 | — |
| 1604 14 | – – Tunas, skipjack tuna and bonito (Sarda spp.): | ||
| – – – Tunas and skipjack tuna: | |||
| – – – – Skipjack tuna: | |||
| 1604 14 21 | – – – – – In vegetable oil | 24 | — |
| – – – – – Other: | |||
| 1604 14 26 | – – – – – – Fillets known as ‘loins’ | 24 | — |
| 1604 14 28 | – – – – – – Other | 24 | — |
| – – – – Yellowfin tuna (Thunnus albacares): | |||
| 1604 14 31 | – – – – – In vegetable oil | 24 | — |
| – – – – – Other: | |||
| 1604 14 36 | – – – – – – Fillets known as ‘loins’ | 24 | — |
| 1604 14 38 | – – – – – – Other | 24 | — |
| – – – – Other: | |||
| 1604 14 41 | – – – – – In vegetable oil | 24 | — |
| – – – – – Other: | |||
| 1604 14 46 | – – – – – – Fillets known as ‘loins’ | 24 | — |
| 1604 14 48 | – – – – – – Other | 24 | — |
| 1604 14 90 | – – – Bonito (Sarda spp.) | 25 | — |
| 1604 15 | – – Mackerel: | ||
| – – – Of the species Scomber scombrus and Scomber japonicus: | |||
| 1604 15 11 | – – – – Fillets | 25 | — |
| 1604 15 19 | – – – – Other | 25 | — |
| 1604 15 90 | – – – Of the species Scomber australasicus | 20 | — |
| 1604 16 00 | – – Anchovies | 25 | — |
| 1604 17 00 | – – Eels | 20 | — |
| 1604 18 00 | – – Shark fins | 20 | — |
| 1604 19 | – – Other: | ||
| 1604 19 10 | – – – Salmonidae, other than salmon | 7 | — |
| – – – Fish of the genus Euthynnus, other than skipjack tuna (Katsuwonus pelamis): | |||
| 1604 19 31 | – – – – Fillets known as ‘loins’ | 24 | — |
| 1604 19 39 | – – – – Other | 24 | — |
| 1604 19 50 | – – – Fish of the species Orcynopsis unicolor | 12,5 | — |
| – – – Other: | |||
| 1604 19 91 | – – – – Fillets, raw, merely coated with batter or breadcrumbs, whether or not pre-fried in oil, frozen | 7,5 | — |
| – – – – Other: | |||
| 1604 19 92 | – – – – – Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) | 20 | — |
| 1604 19 93 | – – – – – Coalfish (Pollachius virens) | 20 | — |
| 1604 19 94 | – – – – – Hake (Merluccius spp., Urophycis spp.) | 20 | — |
| 1604 19 95 | – – – – – Alaska pollock (Theragra chalcogramma) and pollack (Pollachius pollachius) | 20 | — |
| 1604 19 97 | – – – – – Other | 20 | — |
| 1604 20 | – Other prepared or preserved fish: | ||
| 1604 20 05 | – – Preparations of surimi | 20 | — |
| – – Other: | |||
| 1604 20 10 | – – – Of salmon | 5,5 | — |
| 1604 20 30 | – – – Of Salmonidae, other than salmon | 7 | — |
| 1604 20 40 | – – – Of anchovies | 25 | — |
| 1604 20 50 | – – – Of sardines, bonito, mackerel of the species Scomber scombrus and Scomber japonicus, fish of the species Orcynopsis unicolor | 25 (2) | — |
| 1604 20 70 | – – – Of tuna, skipjack tuna or other fish of the genus Euthynnus | 24 (2) | — |
| 1604 20 90 | – – – Of other fish | 14 | — |
| – Caviar and caviar substitutes: | |||
| 1604 31 00 | – – Caviar | 20 | — |
| 1604 32 00 | – – Caviar substitutes | 20 | — |
| 1605 | Crustaceans, molluscs and other aquatic invertebrates, prepared or preserved: | ||
| 1605 10 00 | – Crab | 8 | — |
| – Shrimps and prawns: | |||
| 1605 21 | – – Not in airtight containers: | ||
| 1605 21 10 | – – – In immediate packings of a net content not exceeding 2 kg | 20 (2) | — |
| 1605 21 90 | – – – Other | 20 (2) | — |
| 1605 29 00 | – – Other | 20 (2) | — |
| 1605 30 | – Lobster: | ||
| 1605 30 10 | – – Lobster meat, cooked, for the manufacture of lobster butter or of lobster pastes, pâtés, soups or sauces (4) | Free | — |
| 1605 30 90 | – – Other | 20 | — |
| 1605 40 00 | – Other crustaceans | 20 (2) | — |
| – Molluscs: | |||
| 1605 51 00 | – – Oysters | 20 | — |
| 1605 52 00 | – – Scallops, including queen scallops | 20 | — |
| 1605 53 | – – Mussels: | ||
| 1605 53 10 | – – – In airtight containers | 20 | — |
| 1605 53 90 | – – – Other | 20 | — |
| 1605 54 00 | – – Cuttlefish and squid | 20 | — |
| 1605 55 00 | – – Octopus | 20 | — |
| 1605 56 00 | – – Clams, cockles and arkshells | 20 | — |
| 1605 57 00 | – – Abalone | 20 | — |
| 1605 58 00 | – – Snails, other than sea snails | 20 | — |
| 1605 59 00 | – – Other | 20 | — |
| – Other aquatic invertebrates: | |||
| 1605 61 00 | – – Sea cucumbers | 26 | — |
| 1605 62 00 | – – Sea urchins | 26 | — |
| 1605 63 00 | – – Jellyfish | 26 | — |
| 1605 69 00 | – – Other | 26 | — |
| (1) 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. (2) WTO tariff quota. (3) For the purposes of determining the percentage weight of poultry meat, the weight of any bones is to be disregarded. (4) Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Article 254 of Regulation (EU) No 952/2013 of the European Parliament and of the Council (OJ L 269, 10.10.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/952/oj)). |
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.
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.
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 III to Regulation (EU) No 1308/2013 of the European Parliament and of the Council (OJ L 347, 20.12.2013, p. 671) 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 products of subheadings 1702 20 10 , 1702 60 95 and 1702 90 71 , the sugar content (sucrose, fructose, glucose and maltose, where the fructose and glucose are expressed in sucrose equivalent) is to be determined by applying the high performance liquid chromatography method (the “HPLC method” ), using the following formula:
S + 0,95 x (F + G) + M
where:
“S” is the sucrose content determined by the HPLC method;
“F” is the fructose content determined by the HPLC method;
“G” is the glucose content determined by the HPLC method;
“M” is the maltose content determined by the HPLC method.
For products of subheadings 1702 60 80 , 1702 90 80 and 1702 90 95 , the sucrose content, including other sugars expressed as sucrose, is to be determined by the refractometry method (expressed in degrees Brix in accordance with the Annex to Commission Implementing Regulation (EU) No 974/2014 (18)). For products of subheadings 1702 60 80 and 1702 90 80 , the conversion of the results into sucrose equivalent is to be obtained by multiplying the degrees Brix by the coefficient 0,95.
5.
For the purposes of subheadings 1702 30 10 , 1702 40 10 , 1702 60 10 and 1702 90 30 , the term ‘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 products of those subheadings, the sucrose content, including other sugars expressed as sucrose, is to be determined by the refractometry method (expressed in degrees Brix in accordance with the Annex to Implementing Regulation (EU) No 974/2014).
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.
The quantity of ‘fructose in free form or as sucrose’ shall be determined using the formula F + 0,5 S/0,95 calculated on the dry matter, where “F” is the fructose content and “S” is the sucrose content, as determined by the High Performance Liquid Chromatography method.
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.
8.
Throughout the nomenclature, mixtures of sugar with small amounts of other substances are classified in Chapter 17, unless they have the character of a preparation classified elsewhere.
| CN code | Description | Conventional rate of duty (%) | Supplementary unit |
|---|---|---|---|
| 1 | 2 | 3 | 4 |
| 1701 | Cane or beet sugar and chemically pure sucrose, in solid form: | ||
| – Raw sugar not containing added flavouring or colouring matter: | |||
| 1701 12 | – – Beet sugar: | ||
| 1701 12 10 | – – – For refining (1) | 33,9 €/100 kg/net (2) (3) | — |
| 1701 12 90 | – – – Other | 41,9 €/100 kg/net (3) | — |
| 1701 13 | – – Cane sugar specified in subheading note 2 to this chapter: | ||
| 1701 13 10 | – – – For refining (1) | 33,9 €/100 kg/net (2) (3) | — |
| 1701 13 90 | – – – Other | 41,9 €/100 kg/net (3) | — |
| 1701 14 | – – Other cane sugar: | ||
| 1701 14 10 | – – – For refining (1) | 33,9 €/100 kg/net (2) (3) | — |
| 1701 14 90 | – – – Other | 41,9 €/100 kg/net (3) | — |
| – Other: | |||
| 1701 91 00 | – – Containing added flavouring or colouring matter | 41,9 €/100 kg/net (3) | — |
| 1701 99 | – – Other: | ||
| 1701 99 10 | – – – White sugar | 41,9 €/100 kg/net (3) | — |
| 1701 99 90 | – – – Other | 41,9 €/100 kg/net (3) | — |
| 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: | |||
| 1702 11 00 | – – Containing by weight 99 % or more lactose, expressed as anhydrous lactose, calculated on the dry matter | 14 €/100 kg/net | — |
| 1702 19 00 | – – Other | 14 €/100 kg/net | — |
| 1702 20 | – Maple sugar and maple syrup: | ||
| 1702 20 10 | – – Maple sugar in solid form, containing added flavouring or colouring matter | 0,4 €/100 kg/net (4) | — |
| 1702 20 90 | – – Other | 8 | — |
| 1702 30 | – Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose: | ||
| 1702 30 10 | – – Isoglucose | 50,7 €/100 kg/net mas | — |
| – – Other: | |||
| 1702 30 50 | – – – In the form of white crystalline powder, whether or not agglomerated | 26,8 €/100 kg/net | — |
| 1702 30 90 | – – – Other | 20 €/100 kg/net | — |
| 1702 40 | – Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose, excluding invert sugar: | ||
| 1702 40 10 | – – Isoglucose | 50,7 €/100 kg/net mas | — |
| 1702 40 90 | – – Other | 20 €/100 kg/net | — |
| 1702 50 00 | – Chemically pure fructose | 16 + 50,7 €/100 kg/net mas (3) | — |
| 1702 60 | – Other fructose and fructose syrup, containing in the dry state more than 50 % by weight of fructose, excluding invert sugar: | ||
| 1702 60 10 | – – Isoglucose | 50,7 €/100 kg/net mas | — |
| 1702 60 80 | – – Inulin syrup | 0,4 €/100 kg/net (4) | — |
| 1702 60 95 | – – Other | 0,4 €/100 kg/net (4) | — |
| 1702 90 | – Other, including invert sugar and other sugar and sugar syrup blends containing in the dry state 50 % by weight of fructose: | ||
| 1702 90 10 | – – Chemically pure maltose | 12,8 | — |
| 1702 90 30 | – – Isoglucose | 50,7 €/100 kg/net mas | — |
| 1702 90 50 | – – Maltodextrine and maltodextrine syrup | 20 €/100 kg/net | — |
| – – Caramel: | |||
| 1702 90 71 | – – – Containing 50 % or more by weight of sucrose in the dry matter | 0,4 €/100 kg/net (4) | — |
| – – – Other: | |||
| 1702 90 75 | – – – – In the form of powder, whether or not agglomerated | 27,7 €/100 kg/net | — |
| 1702 90 79 | – – – – Other | 19,2 €/100 kg/net | — |
| 1702 90 80 | – – Inulin syrup | 0,4 €/100 kg/net (4) | — |
| 1702 90 95 | – – Other | 0,4 €/100 kg/net (4) | — |
| 1703 | Molasses resulting from the extraction or refining of sugar: | ||
| 1703 10 00 | – Cane molasses | 0,35 €/100 kg/net | — |
| 1703 90 00 | – Other | 0,35 €/100 kg/net | — |
| 1704 | Sugar 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) | 6,2 + 27,1 €/100 kg/net MAX 17,9 (3) | — |
| 1704 10 90 | – – Containing 60 % or more by weight of sucrose (including invert sugar expressed as sucrose) | 6,3 + 30,9 €/100 kg/net MAX 18,2 (3) | — |
| 1704 90 | – Other: | ||
| 1704 90 10 | – – Liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances | 13,4 (3) | — |
| 1704 90 30 | – – White chocolate | 9,1 + 45,1 €/100 kg/net MAX 18,9 + 16,5 €/100 kg/net (3) | — |
| – – Other: | |||
| 1704 90 51 | – – – Pastes, including marzipan, in immediate packings of a net content of 1 kg or more | (9 + EA) MAX (18,7 + AD S/Z) (3) (5) | — |
| 1704 90 55 | – – – Throat pastilles and cough drops | (9 + EA) MAX (18,7 + AD S/Z) (3) (5) | — |
| 1704 90 61 | – – – Sugar-coated (panned) goods | (9 + EA) MAX (18,7 + AD S/Z) (3) (5) | — |
| – – – Other: | |||
| 1704 90 65 | – – – – Gum confectionery and jelly confectionery, including fruit pastes in the form of sugar confectionery | (9 + EA) MAX (18,7 + AD S/Z) (3) (5) | — |
| 1704 90 71 | – – – – Boiled sweets, whether or not filled | (9 + EA) MAX (18,7 + AD S/Z) (3) (5) | — |
| 1704 90 75 | – – – – Toffees, caramels and similar sweets | (9 + EA) MAX (18,7 + AD S/Z) (3) (5) | — |
| – – – – Other: | |||
| 1704 90 81 | – – – – – Compressed tablets | (9 + EA) MAX (18,7 + AD S/Z) (3) (5) | — |
| 1704 90 99 | – – – – – Other | (9 + EA) MAX (18,7 + AD S/Z) (3) (5) | — |
| (1) Entry under this subheading is subject to the conditions laid down in the relevant provisions of the European Union (see Article 254 of Regulation (EU) No 952/2013 of the European Parliament and of the Council (OJ L 269, 10.10.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/952/oj)). (2) This duty applies to raw sugar with a yield of 92 %. (3) WTO tariff quota. (4) Per 1 % of sucrose by weight, including other sugars expressed as sucrose (see additional note 4 (CN)). (5) See Annex 1. |
1.This chapter does not cover:
(a) food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, insects, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);
(b) preparations of headings 0403 , 1901 , 1902 , 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.
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 | Conventional rate of duty (%) | Supplementary unit |
|---|---|---|---|
| 1 | 2 | 3 | 4 |
| 1801 00 00 | Cocoa beans, whole or broken, raw or roasted | Free | — |
| 1802 00 00 | Cocoa shells, husks, skins and other cocoa waste | Free | — |
| 1803 | Cocoa paste, whether or not defatted: | ||
| 1803 10 00 | – Not defatted | 9,6 | — |
| 1803 20 00 | – Wholly or partly defatted | 9,6 | — |
| 1804 00 00 | Cocoa butter, fat and oil | 7,7 | — |
| 1805 00 00 | Cocoa powder, not containing added sugar or other sweetening matter | 8 | — |
| 1806 | Chocolate and other food preparations containing cocoa: | ||
| 1806 10 | – Cocoa powder, containing added sugar or other sweetening matter: | ||
| 1806 10 15 | – – Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose | 8 (1) | — |
| 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 sucrose | 8 + 25,2 €/100 kg/net (1) | — |
| 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 sucrose | 8 + 31,4 €/100 kg/net (1) | — |
| 1806 10 90 | – – 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) | — |
| 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 kg: | ||
| 1806 20 10 | – – 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) (2) (1) | — |
| 1806 20 30 | – – 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) (2) (1) | — |
| – – Other: | |||
| 1806 20 50 | – – – Containing 18 % or more by weight of cocoa butter | (8,3 + EA) MAX (18,7 + AD S/Z) (2) (1) | — |
| 1806 20 70 | – – – Chocolate milk crumb | 15,4 + EA (2) (1) | — |
| 1806 20 80 | – – – Chocolate flavour coating | (8,3 + EA) MAX (18,7 + AD S/Z) (2) (1) | — |
| 1806 20 95 | – – – Other | (8,3 + EA) MAX (18,7 + AD S/Z) (2) (1) | — |
| – Other, in blocks, slabs or bars: | |||
| 1806 31 00 | – – Filled | (8,3 + EA) MAX (18,7 + AD S/Z) (2) (1) | — |
| 1806 32 | – – Not filled: | ||
| 1806 32 10 | – – – With added cereal, fruit or nuts | (8,3 + EA) MAX (18,7 + AD S/Z (1) (2) | — |
| 1806 32 90 | – – – Other | (8,3 + EA) MAX (18,7 + AD S/Z) (1) (2) | — |
| 1806 90 | – Other: | ||
| – – Chocolate and chocolate products: | |||
| – – – Chocolates (including pralines), whether or not filled: | |||
| 1806 90 11 | – – – – Containing alcohol | (8,3 + EA) MAX (18,7 + AD S/Z) (1) (2) | — |
| 1806 90 19 | – – – – Other | (8,3 + EA) MAX (18,7 + AD S/Z) (1) (2) | — |
| – – – Other: | |||
| 1806 90 31 | – – – – Filled | (8,3 + EA) MAX (18,7 + AD S/Z) (1) (2) | — |
| 1806 90 39 | – – – – Not filled | (8,3 + EA) MAX (18,7 + AD S/Z) (1) (2) | — |
| 1806 90 50 | – – Sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa | (8,3 + EA) MAX (18,7 + AD S/Z) (1) (2) | — |
| 1806 90 60 | – – Spreads containing cocoa | (8,3 + EA) MAX (18,7 + AD S/Z) (1) (2) | — |
| 1806 90 70 | – – Preparations containing cocoa for making beverages | (8,3 + EA) MAX (18,7 + AD S/Z) (1) (2) | — |
| 1806 90 90 | – – Other | (8,3 + EA) MAX (18,7 + AD S/Z) (1) (2) | — |
| (1) WTO tariff quota. (2) See Annex 1. |
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, insects, 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.
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.
4.
Food preparations of flour, groats, meal, starch or malt extract of heading 1901 as well as those of goods of headings 0401 to 0404 presented in measured doses, such as capsules, tablets, pastilles and pills intended for use as food supplements, are excluded from classification under heading 1901 . The essential character of a food supplement is not only given by its ingredients, but also by its specific form of presentation revealing its function as a food supplement, since it determines the dosage, the way in which it is absorbed and the place where it is supposed to become active. Such food preparations are to be classified under heading 2106 insofar as they are not specified or included elsewhere.
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