Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff

1.This chapter does not cover:

(a) products of this chapter (other than those of heading 2209 ) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally, heading 2103 );

(b) sea water (heading 2501 );

(c) distilled or conductivity water or water of similar purity (heading 2853 );

(d) acetic acid of a concentration exceeding 10 % by weight of acetic acid (heading 2915 );

(e) medicaments of heading 3003 or 3004 ; or

(f) perfumery or toilet preparations (Chapter 33).

2.For the purposes of this chapter and of Chapters 20 and 21, the alcoholic strength by volume shall be determined at a temperature of 20 °C.

3.For the purposes of heading 2202 , the term ‘non-alcoholic beverages’ means beverages of an alcoholic strength by volume not exceeding 0,5 % vol. Alcoholic beverages are classified in headings 2203 to 2206 or heading 2208 as appropriate.

1.For the purposes of subheading 2204 10 , the expression ‘sparkling wine’ means wine which, when kept at a temperature of 20 °C in closed containers, has an excess pressure of not less than 3 bar.

1.

Subheading 2202 10 00 covers waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, providing they are for direct consumption as a beverage.

2.

For the purposes of headings 2204 and 2205 and subheading 2206 00 10 :

(a) ‘actual alcoholic strength by volume’ means the number of volumes of pure alcohol contained at a temperature of 20 °C in 100 volumes of the product at that temperature; (b) ‘potential alcoholic strength by volume’ means the number of volumes of pure alcohol at a temperature of 20 °C capable of being produced by total fermentation of the sugars contained in 100 volumes of the product at that temperature; (c) ‘total alcoholic strength by volume’ means the sum of the actual and potential alcoholic strengths; (d) ‘natural alcoholic strength by volume’ means the total alcoholic strength by volume of a product before any enrichment; (e) ‘% vol’ is the symbol for alcoholic strength by volume.

3.

For the purposes of subheading 2204 30 10 , ‘grape must in fermentation’ means the product derived from the fermentation of grape must, having an actual alcoholic strength by volume of more than 1 % vol and less than three-fifths of its total alcoholic strength by volume.

4.

For the purposes of subheadings 2204 21 , 2204 22 and 2204 29 :

A. ‘total dry extract’ means the content in grams per litre of all the substances in a product which, under given physical conditions, do not volatilise. The total dry extract must be determined with the densimeter at 20 °C; B. (a) the presence in the products of subheadings 2204 21 11 to 2204 21 98 , 2204 22 22 to 2204 22 98 and 2204 29 22 to 2204 29 98 of the quantities of total dry extract per litre indicated in 1, 2, 3 and 4 below does not affect their classification:* 1. products of an actual alcoholic strength by volume of not more than 13 % vol: 90 g or less of total extract per litre; 2. products of an actual alcoholic strength by volume of more than 13 % vol but not more than 15 % vol: 130 g or less of total dry extract per litre; 3. products of an actual alcoholic strength by volume of more than 15 % vol but not more than 18 % vol: 130 g or less of total dry extract per litre; 4. products of an actual alcoholic strength by volume of more than 18 % vol but not more than 22 % vol: 330 g or less of total dry extract per litre.* Products with a total dry extract exceeding the maximum quantity shown above in each category are to be classified in the next following category, except that if the total dry extract exceeds 330 g/l the products are to be classified in subheadings 2204 21 98 , 2204 22 98 and 2204 29 98 ; (b) the above rules do not apply to products of subheadings 2204 21 23 and 2204 22 33 .

5.

Subheadings 2204 21 11 to 2204 21 98 , 2204 22 22 to 2204 22 98 and 2204 29 22 to 2204 29 98 shall be taken to include:

(a) grape must with fermentation arrested by the addition of alcohol, that is to say, a product: — having an actual alcoholic strength by volume of not less than 12 % vol but less than 15 % vol, and — *obtained by the addition to unfermented grape must having a natural alcoholic strength by volume of not less than 8,5 % vol of a product derived from the distillation of wine; (b) wine fortified for distillation, that is to say, a product: — having an actual alcoholic strength by volume of not less than 18 % vol but not more than 24 % vol, — obtained exclusively by the addition to wine containing no residual sugar of an unrectified product derived from the distillation of wine and having a maximum actual alcoholic strength by volume of 86 % vol, and — having a maximum volatile acidity of 1,5 g/l, expressed as acetic acid; (c) liqueur wine, that is to say, a product: — having a total alcoholic strength by volume of not less than 17,5 % vol and an actual alcoholic strength by volume of not less than 15 % vol but not more than 22 % vol, and — obtained from grape must or wine, which must come from vine varieties approved in the third country of origin for the production of liqueur wine and have a minimum natural alcoholic strength by volume of 12 % vol, — by freezing, or — by the addition during or after fermentation: — of a product derived from the distillation of wine, or — of concentrated grape must or, in the case of certain liqueur wines with a designation of origin or with a geographical indication appearing on the list set out in Commission Delegated Regulation (EU) No 2019/934 (OJ L 149, 7.6.2019, p. 1) and for which such practice is traditional, of grape must concentrated by direct heat, which, apart from this operation, corresponds to the definition of concentrated grape must, or — of a mixture of these products. *However, certain liqueur wines with a designation of origin or with a geographical indication appearing on the list set out in Delegated Regulation (EU) No 2019/934 may be obtained from unfermented fresh grape must which does not need to have a minimum natural alcoholic strength by volume of 12 % vol.

6.

For the purposes of subheadings 2204 10 , 2204 21 , 2204 22 and 2204 29 :

(a) ‘wines with a protected designation of origin (PDO)’ and ‘wines with a protected geographical indication (PGI)’ are wines which comply with the provisions of Articles 93 to 108 of Regulation (EU) No 1308/2013 of the European Parliament and of the Council (OJ L 347, 20.12.2013, p. 671) and the provisions adopted in implementation of the aforesaid Regulation and defined in national regulations; (b) ‘varietal wines’ are wines which comply with the provisions of Article 120 of Regulation (EU) No 1308/2013 of the European Parliament and of the Council and the provisions adopted in implementation of the aforesaid Regulation and defined in national regulations; (c) ‘wines produced in the European Union’ are wines which comply with the provisions of Regulation (EU) No 1308/2013 of the European Parliament and of the Council and Article 45 of Commission Delegated Regulation (EU) No 2019/33 supplementing Regulation (EU) No 1308/2013 of the European Parliament and of the Council.

7.

For the purposes of subheadings 2204 30 92 and 2204 30 96 , ‘concentrated grape must’ means grape must for which the figure indicated by a refractometer (used in accordance with the method prescribed in the ‘Compendium of International Methods of Analysis of Wines and Musts’ of the International Organisation of Vine and Wine, as published in the ‘C’ series of the Official Journal) at a temperature of 20 °C is not less than 50,9 %.

8.

Only vermouth and other wine of fresh grapes flavoured with plants or aromatic substances having an actual alcoholic strength by volume of not less than 7 % vol shall be regarded as products of heading 2205 .

9.

For the purposes of subheading 2206 00 10 , the expression ‘piquette’ means the product obtained by the fermentation of untreated grape marc macerated in water or by the extraction of fermented grape marc with water.

10.

For the purposes of subheadings 2206 00 31 and 2206 00 39 , the following are regarded as ‘sparkling’:

— fermented beverages in bottles with ‘mushroom’ stoppers held in place by ties or fastenings, — fermented beverages otherwise put up, with an excess pressure of 3 bar or more, measured at a temperature of 20 °C.**

11.

For the purposes of subheadings 2209 00 11 and 2209 00 19 , the expression ‘wine vinegar’ means vinegar obtained exclusively by acetous fermentation of wine and having a total acidity of not less than 60 g/l, expressed as acetic acid.

12.

Subheading 2207 20 covers mixtures of ethyl alcohol used as raw material to produce fuels for motor vehicles, of an alcoholic strength by volume of 50 % or higher and denatured with one or more of the following substances:

(a) automotive petrol (conforming to EN 228); (b)* tert-butyl ethyl ether (ethyl tert-butylether, ETBE); (c) methyl tert-butylether (MTBE); (d) 2-methylpropan-2-ol (tert-butyl alcohol, tertiary butyl alcohol, TBA); (e) 2-methylpropan-1-ol (2-methyl-1-propanol, isobutanol); (f) propan-2-ol (isopropyl alcohol, 2-propanol, isopropanol).*

The denaturants referred to in points (e) and (f) of the first paragraph must be used in combination with at least one of the denaturants listed in points (a) to (d) of the first paragraph.

13.

For the purposes of subheadings 2202 99 11 and 2202 99 15 , the protein content shall be determined by multiplying the total nitrogen content, calculated using the method laid down in points 2 to 8 of part C of Annex III to Commission Regulation (EC) No 152/2009 (²³), by the factor of 6,25.

1.Heading 2309 includes products of a kind used in animal feeding, not elsewhere specified or included, obtained by processing vegetable or animal materials to such an extent that they have lost the essential characteristics of the original material, other than vegetable waste, vegetable residues and by-products of such processing.

1.For the purposes of subheading 2306 41 , the expression ‘low erucic acid rape or colza seeds’ means seeds as defined in subheading note 1 to Chapter 12.

1.

Subheadings 2303 10 11 and 2303 10 19 include only residues from the manufacture of starch from maize and do not cover blends of such residues with products derived from other plants or products derived from maize otherwise than in the course of the production of starch by the wet process.

Their starch content shall not exceed 28 % by weight on the dry product, in accordance with the method contained in Annex III, part K, to Commission Regulation (EC) No 152/2009, and their fat content shall not exceed 4,5 % by weight on the dry product, determined in accordance with the method contained in Annex III, part G, to Regulation (EC) No 152/2009.

2.

Subheading 2306 90 05 includes only residues from the extraction of oil of germs of maize and containing the following ingredients in the quantities specified, calculated by weight on the dry product:

(a) products of an oil content of less than 3 %: — starch content: less than 45 %, — protein content (nitrogen content × 6,25): not less than 11,5 %;* (b) products of an oil content of not less than 3 % and not more than 8 %: — starch content: less than 45 %, — *protein content (nitrogen content × 6,25): not less than 13 %.

Moreover, such residues shall not contain ingredients which are not obtained from maize grains.

For the determination of the starch and protein content, the methods set out in Regulation (EC) No 152/2009, Annex III, parts K and C, are to be applied.

For the determination of the oil and moisture content, the methods set out in Regulation (EC) No 152/2009, Annex III, parts G and A, respectively, are to be applied.

Products containing components from parts of maize grains which have been added after processing and have not been subjected to the oil extraction process are excluded.

3.

For the purposes of subheadings 2307 00 11 , 2307 00 19 , 2308 00 11 and 2308 00 19 , the following expressions shall have the meanings hereby assigned to them:

— ‘actual alcoholic strength by mass’: the number of kilograms of pure alcohol contained in 100 kg of the product, — ‘potential alcoholic strength by mass’: the number of kilograms of pure alcohol capable of being produced by total fermentation of the sugars contained in 100 kg of the product, — ‘total alcoholic strength by mass’: the sum of the actual and potential alcoholic strengths by mass, — ‘% mas’: the symbol for alcoholic strength by mass.**

4.

For the purposes of subheadings 2309 10 11 to 2309 10 70 and 2309 90 31 to 2309 90 70 , the expression ‘milk products’ means the products of headings 0401 , 0402 , 0404 , 0405 and 0406 and of subheadings 0403 20 11 to 0403 20 39 , 0403 90 11 to 0403 90 69 , 1702 11 00 , 1702 19 00 and 2106 90 51 .

5.

Subheading 2309 90 20 includes only residues from the manufacture of starch from maize, and does not cover blends of such residues with products derived from other plants or products derived from maize otherwise than in the course of the production of starch by the wet process, containing:

— screenings from maize used in the wet process in a proportion not exceeding 15 % by weight, and/or — residues of maize steep-water, from the wet process, including residues of steep-water used for the manufacture of alcohol or of other starch derived products.**

These products may also contain residues from the extraction of maize germ oil by the wet milling process.

Their starch content shall not exceed 28 % by weight on the dry product in accordance with the method contained in Annex III, part K, to Regulation (EC) No 152/2009, their fat content shall not exceed 4,5 % by weight on the dry product determined in accordance with the method contained in Annex III, part G, to Regulation (EC) No 152/2009, and their protein content shall not exceed 40 % on the dry product determined in accordance with the method contained in Annex III, part C, to Regulation (EC) No 152/2009.

1.This chapter does not cover medicinal cigarettes (Chapter 30).

2.Any products classifiable in heading 2404 and any other heading of the chapter are to be classified in heading 2404 .

3.For the purposes of heading 2404 , the expression ‘inhalation without combustion’ means inhalation through heated delivery or other means, without combustion.

1.For the purposes of subheading 2403 11 , the expression ‘water-pipe tobacco’ means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this subheading.

SECTION V

MINERAL PRODUCTS

1.Except where their context or note 4 to this chapter otherwise requires, the headings of this chapter cover only products which are in the crude state or which have been washed (even with chemical substances eliminating the impurities without changing the structure of the product), crushed, ground, powdered, levigated, sifted, screened, concentrated by flotation, magnetic separation or other mechanical or physical processes (except crystallisation), but not products which have been roasted, calcined, obtained by mixing or subjected to processing beyond that mentioned in each heading.

The products of this chapter may contain an added anti-dusting agent, provided that such addition does not render the product particularly suitable for specific use rather than for general use.

2.This chapter does not cover:

(a) sublimed sulphur, precipitated sulphur or colloidal sulphur (heading 2802 );

(b) earth colours containing 70 % or more by weight of combined iron evaluated as Fe2O3 (heading 2821 );

(c) medicaments or other products of Chapter 30;

(d) perfumery, cosmetic or toilet preparations (Chapter 33);

(e) dolomite ramming mix (heading 3816 );

(f) setts, curbstones or flagstones (heading 6801 ); mosaic cubes or the like (heading 6802 ); roofing, facing or damp-course slates (heading 6803 );

(g) precious or semi-precious stones (heading 7102 or 7103 );

(h) cultured crystals (other than optical elements) weighing not less than 2,5 g each, of sodium chloride or of magnesium oxide, of heading 3824 ; optical elements of sodium chloride or of magnesium oxide (heading 9001 );

(ij) billiard chalks (heading 9504 ); or

(k) writing or drawing chalks or tailors' chalks (heading 9609 ).

3.Any products classifiable in heading 2517 and any other heading of the chapter are to be classified in heading 2517 .