Commission Implementing Regulation (EU) No 927/2012 of 9 October 2012 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

CHAPTER 11

PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN

Notes

• 1. This chapter does not cover:

• (a) roasted malt put up as coffee substitutes (heading 0901 or 2101 );

• (b) prepared flours, groats, meals or starches of heading 1901 ;

• (c) corn flakes and other products of heading 1904 ;

• (d) vegetables, prepared or preserved, of heading 2001 , 2004 or 2005 ;

• (e) pharmaceutical products (Chapter 30); or

• (f) starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).

• 1. (A) Products from the milling of the cereals listed in the table below fall in this chapter if they have, by weight on the dry product: (a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in column 2; and (b) an ash content (after deduction of any added minerals) not exceeding that indicated in column 3. Otherwise, they fall in heading 2302 . However, germ of cereals, whole, rolled, flaked or ground, is always classified in heading 1104 . (B) Products falling in this chapter under the above provisions shall be classified in heading 1101 or 1102 if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in column 4 or 5 is not less, by weight, than that shown against the cereal concerned. Otherwise, they fall in heading 1103 or 1104 .

• 1. For the purposes of heading 1103 , the terms ‘groats’ and ‘meal’ mean products obtained by the fragmentation of cereal grains, of which:

• (a) in the case of maize (corn) products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;

• (b) in the case of other cereal products, at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 1,25 mm.

Additional notes

• 1. The duty-rate applicable to mixtures of this chapter shall be as follows:

• (a) in mixtures where one of the components represents at least 90 % by weight, the rate applicable to that component applies;

• (b) in other mixtures, the rate applicable shall be that of the component which results in the highest amount of import duty.

• 1. For the purposes of heading 1106 , the terms ‘flour’, ‘meal’ and ‘powder’ mean products (other than shredded desiccated coconut), obtained by milling or some other fragmentation process from dried leguminous vegetables of heading 0713 , from sago or roots or tubers of heading 0714 or from products of Chapter 8, of which:

• (a) in the case of dried leguminous vegetables, sago, roots, tubers and products of Chapter 8 (excluding nuts of headings 0801 and 0802 ), at least 95 % by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm;

• (b) in the case of nuts of headings 0801 and 0802 , at least 50 % by weight passes through a woven metal wire cloth sieve with an aperture of 2,5 mm.

CHAPTER 12

OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER

Notes

• 1. Heading 1207 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading 0801 or 0802 or to olives (Chapter 7 or 20).

• 1. Heading 1208 applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of headings 2304 to 2306 .

• 1. For the purposes of heading 1209 , beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as ‘seeds of a kind used for sowing’.

Heading 1209 does not, however, apply to the following, even if for sowing:

• (a) leguminous vegetables or sweetcorn (Chapter 7);

• (b) spices or other products of Chapter 9;

• (c) cereals (Chapter 10); or

• (d) products of headings 1201 to 1207 or 1211 .

• 1. Heading 1211 applies, inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood.

Heading 1211 does not, however, apply to:

• (a) medicaments of Chapter 30;

• (b) perfumery, cosmetic or toilet preparations of Chapter 33; or

• (c) insecticides, fungicides, herbicides, disinfectants or similar products of heading 3808 .

• 1. For the purposes of heading 1212 , the term ‘seaweeds and other algae’ does not include:

• (a) dead single-cell micro-organisms of heading 2102 ;

• (b) cultures of micro-organisms of heading 3002 ; or

• (c) fertilisers of heading 3101 or 3105 .

Subheading note

• 1. For the purposes of subheading 1205 10 , the expression ‘low erucic acid rape or colza seeds’ means rape or colza seeds yielding a fixed oil which has an erucic acid content of less than 2 % by weight and yielding a solid component which contains less than 30 micromoles of glucosinolates per gram.

CHAPTER 13

LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS

Note

• 1. Heading 1302 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of hops, extract of aloes and opium.

The heading does not apply to:

• (a) liquorice extract containing more than 10 % by weight of sucrose or put up as confectionery (heading 1704 );

• (b) malt extract (heading 1901 );

• (c) extracts of coffee, tea or maté (heading 2101 );

• (d) vegetable saps or extracts constituting alcoholic beverages (Chapter 22);

• (e) camphor, glycyrrhizin or other products of heading 2914 or 2938 ;

• (f) concentrates of poppy straw containing not less than 50 % by weight of alkaloids (heading 2939 );

• (g) medicaments of heading 3003 or 3004 or blood-grouping reagents (heading 3006 );

• (h) tanning or dyeing extracts (heading 3201 or 3203 );

• (ij) essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or aqueous solutions of essential oils or preparations based on odoriferous substances of a kind used for the manufacture of beverages (Chapter 33); or

• (k) natural rubber, balata, gutta-percha, guayule, chicle or similar natural gums (heading 4001 ).

CHAPTER 14

VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED

Notes

• 1. This chapter does not cover the following products which are to be classified in Section XI: vegetable materials or fibres of vegetable materials of a kind used primarily in the manufacture of textiles, however prepared, or other vegetable materials which have undergone treatment so as to render them suitable for use only as textile materials.

• 1. Heading 1401 applies, inter alia, to bamboos (whether or not split, sawn lengthwise, cut to length, rounded at the ends, bleached, rendered non-inflammable, polished or dyed), split osier, reeds and the like, to rattan cores and to drawn or split rattans. The heading does not apply to chipwood (heading 4404 ).

• 1. Heading 1404 does not apply to wood wool (heading 4405 ) and prepared knots or tufts for broom or brush making (heading 9603 ).

SECTION III

ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

CHAPTER 15

ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES

Notes

• 1. This chapter does not cover:

• (a) pig fat or poultry fat of heading 0209 ;

• (b) cocoa butter, fat and oil (heading 1804 );

• (c) edible preparations containing by weight more than 15 % of the products of heading 0405 (generally, Chapter 21);

• (d) greaves (heading 2301 ) or residues of headings 2304 to 2306 ;

• (e) fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; or

• (f) factice derived from oils (heading 4002 ).

• 1. Heading 1509 does not apply to oils obtained from olives by solvent extraction (heading 1510 ).

• 1. Heading 1518 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions.

• 1. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 1522 .

Subheading note

• 1. 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.

Additional notes

• 1. For the purposes of subheadings 1507 10 , 1508 10 , 1510 00 10 , 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 adsorption 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.

• 1. A. Headings 1509 and 1510 cover only oils derived solely from the treatment of olives, the analytical characteristics of whose fatty acid content — determined using the methods set out in Annexes V, X-A and X-B to Commission Regulation (EEC) No 2568/91 — and sterol content are as follows: Table I Fatty acid composition as percentage of total fatty acids Fatty acids Percentages Myristic acid ≤ 0,05 Palmitic acid 7,5 – 20,0 Palmitoleic acid 0,3 – 3,5 Heptadecanoic acid ≤ 0,3 Heptadecenoic acid ≤ 0,3 Stearic acid 0,5 – 5,0 Oleic acid 55,0 – 83,0 Linoleic acid 3,5 – 21,0 Linolenic acid ≤ 1,0 Arachidic acid ≤ 0,6 Eicosenoic acid ≤ 0,4 Behenic acid[^ntr55-L_2012304EN.01000301-E0055] ≤ 0,3 Lignoceric acid ≤ 0,2 Table II Sterol content as percentage of total sterols Sterol Percentage Cholesterol ≤ 0,5 Brassicasterol[^ntr56-L_2012304EN.01000301-E0056] ≤ 0,1 Campesterol ≤ 4,0 Stigmasterol[^ntr57-L_2012304EN.01000301-E0057] < Campesterol Betasitosterol[^ntr58-L_2012304EN.01000301-E0058] ≥ 93,0 Delta-7-Stigmasterol ≤ 0,5 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 or other oils is ascertained using the methods set out in Annex VII to Commission Regulation (EEC) No 2568/91. B. Subheading 1509 10 covers only the olive oils defined in points 1 and 2 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 this subheading.

(a) one of the following wax contents: (i) a wax content not exceeding 300 mg/kg, or (ii) a wax content exceeding 300 mg/kg but not exceeding 350 mg/kg, provided that: — the total aliphatic-alcohol content does not exceed 350 mg/kg, or — the erythrodiol-and-uvaol content does not exceed 3,5 %; (b) an erythrodiol-and-uvaol content not exceeding 4,5 %; (c) one of the following two characteristics: (i) a content in 2-glyceryl monopalmitate not exceeding 0,9 %, if the palmitic-acid content does not exceed 14 % of the total content in fatty acids; (ii) a content in 2-glyceryl monopalmitate not exceeding 1,1 %, if the palmitic-acid content exceeds 14 % of the total content in fatty acids; (d) a sum of transoleic isomers not exceeding 0,10 % and a sum of translinoleic + translinolenic isomers not exceeding 0,10 %; (e) a stigmastadiene content not exceeding 0,50 mg/kg; (f) a difference between the HPLC and theoretical content of triglycerides with ECN42 of 0,3 or less; and (g) one or more of the following characteristics:

(a) an acid content, expressed as oleic acid, not exceeding 2,0 g per 100 g; (b) a peroxide number not exceeding 20 meq O2/kg; (c) a wax content not exceeding 250 mg/kg; (d) a content in volatile halogenated solvents not exceeding 0,2 mg/kg overall and not exceeding 0,1 mg/kg for each solvent; (e) a K270 extinction coefficient not higher than 0,25; (f) an extinction-coefficient variation (ΔK), in the 270-nm region, not higher than 0,01; (g) organoleptic characteristics showing a median of defects not exceeding 3,5 in accordance with Annex XII to Commission Regulation (EEC) No 2568/91; (h) an erythrodiol-and-uvaol content not exceeding 4,5 %; (ij) one of the following two characteristics: (i) a content in 2-glyceryl monopalmitate not exceeding 0,9 %, if the palmitic-acid content does not exceed 14 % of the total content in fatty acids; (ii) a content in 2-glyceryl monopalmitate not exceeding 1,0 %, if the palmitic-acid content exceeds 14 % of the total content in fatty acids; (k) a sum of transoleic isomers not exceeding 0,05 % and a sum of translinoleic + translinolenic isomers not exceeding 0,05 %; (l) a content in stigmastadienes not exceeding 0,10 mg/kg; (m) a difference between the HPLC and theoretical content of triglycerides with ECN42 of 0,2 or less. C. Subheading 1509 90 covers olive oil obtained by the treatment of olive oils of subheading 1509 10 10 and/or 1509 10 90 , whether or not blended with virgin olive oil, having the following characteristics: (a) an acid content, expressed as oleic acid, not exceeding 1,0 g per 100 g; (b) a wax content not exceeding 350 mg/kg; (c) a K270 extinction coefficient not exceeding 0,90; (d) an extinction-coefficient variation (ΔK), in the 270-nm region, not exceeding 0,15; (e) an erythrodiol-and-uvaol content not exceeding 4,5 %; (f) one of the following two characteristics: (i) a content in 2-glyceryl monopalmitate not exceeding 0,9 %, if the palmitic-acid content does not exceed 14 % of the total content in fatty acids; (ii) a content in 2-glyceryl monopalmitate not exceeding 1,0 %, if the palmitic-acid content exceeds 14 % of the total content in fatty acids; (g) the sum of transoleic isomers not exceeding 0,20 % and the sum of translinoleic + translinolenic isomers not exceeding 0,30 %. (h) a difference between the HPLC and theoretical content of triglycerides with ECN42 of 0,3 or less. D. For the purposes of subheading 1510 00 10 , ‘crude oils’ means oils, particularly olive-residue oils, with the following characteristics: (a) one of the following wax contents: (i) a wax content exceeding 350 mg/kg, or (ii) a wax content exceeding 300 mg/kg but not exceeding 350 mg/kg, provided that: — the total aliphatic-alcohol content exceeds 350 mg/kg, and — the erythrodiol-and-uvaol content exceeds 3,5 %; (b) an erythrodiol-and-uvaol content exceeding 4,5 %; (c) a content in 2-glyceryl monopalmitate not exceeding 1,4 %; (d) the sum of transoleic isomers not exceeding 0,20 %, and the sum of translinoleic + translinolenic isomers not exceeding 0,10 %; (e) a difference between the HPLC and theoretical content of triglycerides with ECN42 not exceeding 0,6. E. Subheading 1510 00 90 covers oils obtained by the treatment of oils of subheading 1510 00 10 , whether or not blended with virgin olive oil, and oils not having the characteristics of the oils referred to in additional notes 2(B), 2(C) and 2(D). Oils of this subheading must have a content in 2-glyceryl monopalmitate not exceeding 1,4 %, a sum of transoleic isomers of less than 0,4 %, a sum of translinoleic + translinolenic isomers of less than 0,35 %, and a difference between the HPLC and theoretical content of triglycerides with ECN42 not exceeding 0,5.

• 1. 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 method laid down in Annex XVI to Commission Regulation (EEC) No 2568/91, 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 betasitosterol [^ntr58-L_2012304EN.01000301-E0058], determined in accordance with Annex V to Commission Regulation (EEC) No 2568/91, is less than 93,0 % of the total sterol peak areas.

• 1. The analytical methods for the determination of the characteristics of the products referred to above are those laid down in the Annexes to Commission Regulation (EEC) No 2568/91. Accordingly, account is to be taken also of the footnotes of Annex I to the Regulation.

SECTION IV

PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES

Note

• 1. In this section, the term ‘pellets’ means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight.

CHAPTER 16

PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES

Notes

• 1. This chapter does not cover meat, meat offal, fish, crustaceans, molluscs or other aquatic invertebrates, prepared or preserved by the processes specified in Chapter 2 or 3 or heading 0504 .

• 1. Food preparations fall in this chapter provided that they contain more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof. In cases where the preparation contains two or more of the products mentioned above, it is classified in the heading of Chapter 16 corresponding to the component or components which predominate by weight. These provisions do not apply to the stuffed products of heading 1902 or to the preparations of heading 2103 or 2104 .

For preparations containing liver, the provisions of the second sentence shall not apply in determining the subheadings within heading 1601 or 1602 .

Subheading notes

• 1. For the purposes of subheading 1602 10 , the expression ‘homogenised preparations’ means preparations of meat, meat offal or blood, finely homogenised, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may have been added to the preparation for seasoning, preservation or other purposes. These preparations may contain a small quantity of visible pieces of meat or meat offal. This subheading takes precedence over all other subheadings of heading 1602 .

• 1. The fish, crustaceans, molluscs and other aquatic invertebrates specified in the subheadings of heading 1604 or 1605 under their common names only, are of the same species as those mentioned in Chapter 3 under the same name.

Additional notes

• 1. For the purposes of subheadings 1602 31 11 , 1602 32 11 , 1602 39 21 , 1602 50 10 and 1602 90 61 , the term ‘uncooked’ is to apply to products which have not been subjected to any heat treatment or which have been subjected to a heat treatment insufficient to ensure the coagulation of meat proteins in the whole of the product and which, therefore, in the case of subheadings 1602 50 10 and 1602 90 61 , show traces of a pinkish liquid on the cut surface when the product is cut along a line passing through its thickest part.

• 1. 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.