Commission Implementing Regulation (EU) 2019/1776 of 9 October 2019 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

• 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.

• 1. 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.

• 1. 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.

• 1. 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 ⁵⁴). 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.

• 1. 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).

• 1. ‘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.

• 1. 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.

• 1. 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 15	33,9 €/100 kg/net 60 13	—
1701 12 90	– – –  Other	41,9 €/100 kg/net 13	—
1701 13	– –  Cane sugar specified in subheading note 2 to this chapter
1701 13 10	– – –  For refining 15	33,9 €/100 kg/net 60 13	—
1701 13 90	– – –  Other	41,9 €/100 kg/net 13	—
1701 14	– –  Other cane sugar
1701 14 10	– – –  For refining 15	33,9 €/100 kg/net 60 13	—
1701 14 90	– – –  Other	41,9 €/100 kg/net 13	—
	–  Other
1701 91 00	– –  Containing added flavouring or colouring matter	41,9 €/100 kg/net 13	—
1701 99	– –  Other
1701 99 10	– – –  White sugar	41,9 €/100 kg/net 13	—
1701 99 90	– – –  Other	41,9 €/100 kg/net 13	—
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 61	—
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 13	—
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 61	—
1702 60 95	– –  Other	0,4 €/100 kg/net 61	—
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 61	—
	– – –  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 61	—
1702 90 95	– –  Other	0,4 €/100 kg/net 61	—
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 13	—
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 13	—
1704 90	–  Other
1704 90 10	– –  Liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances	13,4 13	—
1704 90 30	– –  White chocolate	9,1 + 45,1 €/100 kg/net MAX 18,9 + 16,5 €/100 kg/net 13	—
	– –  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) 13 26	—
1704 90 55	– – –  Throat pastilles and cough drops	(9 + EA) MAX (18,7 + AD S/Z) 13 26	—
1704 90 61	– – –  Sugar-coated (panned) goods	(9 + EA) MAX (18,7 + AD S/Z) 13 26	—
	– – –  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) 13 26	—
1704 90 71	– – – –  Boiled sweets, whether or not filled	(9 + EA) MAX (18,7 + AD S/Z) 13 26	—
1704 90 75	– – – –  Toffees, caramels and similar sweets	(9 + EA) MAX (18,7 + AD S/Z) 13 26	—
	– – – –  Other
1704 90 81	– – – – –  Compressed tablets	(9 + EA) MAX (18,7 + AD S/Z) 13 26	—
1704 90 99	– – – – –  Other	(9 + EA) MAX (18,7 + AD S/Z) 13 26	—

CHAPTER 18

COCOA AND COCOA PREPARATIONS

Notes

• 1. This chapter does not cover the preparations of heading 0403, 1901, 1904, 1905, 2105, 2202, 2208, 3003 or 3004.

• 1. Heading 1806 includes sugar confectionery containing cocoa and, subject to note 1 to this chapter, other food preparations containing cocoa.

Additional notes

• 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.

• 1. Subheadings 1806 90 11 and 1806 90 19 do not cover chocolates made entirely of one type of chocolate.

CHAPTER 19

PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS

Notes

• 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, 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.

• 1. 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).

• 1. 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).

• 1. 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.

Additional notes

• 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.

• 1. 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).

• 1. Subheading 1905 90 20 covers only dry and brittle products.

• 1. 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.

CHAPTER 20

PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS OF PLANTS

Notes

• 1. This chapter does not cover:

• (a) vegetables, fruit or nuts, prepared or preserved by the processes specified in Chapter 7, 8 or 11;

• (b) food preparations containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

• (c) bakers' wares and other products of heading 1905; or

• (d) homogenised composite food preparations of heading 2104.

• 1. Headings 2007 and 2008 do not apply to fruit jellies, fruit pastes, sugar-coated almonds or the like in the form of sugar confectionery (heading 1704) or chocolate confectionery (heading 1806).

• 1. Headings 2001, 2004 and 2005 cover, as the case may be, only those products of Chapter 7 or of heading 1105 or 1106 (other than flour, meal and powder of the products of Chapter 8) which have been prepared or preserved by processes other than those referred to in note 1(a).

• 1. Tomato juice, the dry weight content of which is 7 % or more, is to be classified in heading 2002.

• 1. For the purposes of heading 2007, the expression ‘obtained by cooking’means obtained by heat treatment at atmospheric pressure or under reduced pressure to increase the viscosity of a product through reduction of water content or other means.

• 1. For the purposes of heading 2009, the expression ‘juices, unfermented and not containing added spirit’means juices of an alcoholic strength by volume (see note 2 to Chapter 22) not exceeding 0,5 % vol.

Subheading notes

• 1. For the purposes of subheading 2005 10, the expression ‘homogenised vegetables’means preparations of vegetables, 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 vegetables. Subheading 2005 10 takes precedence over all other subheadings of heading 2005.

• 1. For the purposes of subheading 2007 10, the expression ‘homogenised preparations’means preparations of fruit, 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 fruit. Subheading 2007 10 takes precedence over all other subheadings of heading 2007.

• 1. For the purposes of subheadings 2009 12, 2009 21, 2009 31, 2009 41, 2009 61 and 2009 71, the expression ‘Brix value’means the direct reading of degrees Brix obtained from a Brix hydrometer or of refractive index expressed in terms of percentage sucrose content obtained from a refractometer, at a temperature of 20 °C or corrected for 20 °C if the reading is made at a different temperature.

Additional notes

• 1. For the purposes of heading 2001, vegetables, fruit, nuts and other edible parts of plants prepared or preserved by vinegar or acetic acid must have a content of free, volatile acid of 0,5 % by weight or more, expressed as acetic acid. In addition, mushrooms of subheading 2001 90 50 should not have a salt content exceeding 2,5 % by weight.

• 1. (a) The content of various sugars expressed as sucrose (sugar content) of products classified in this Chapter corresponds to the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Implementing Regulation (EU) No 974/2014 ⁵⁴) at a temperature of 20 °C and multiplied by one of the following factors: — 0,93 in respect of products of subheadings 2008 20 to 2008 80, 2008 93, 2008 97 and 2008 99; — 0,95 in respect of products of the other headings. However, the content of various sugars expressed as sucrose (sugar content) of the following products classified in this Chapter: — products manufactured on the basis of seaweed and other algae prepared or preserved by processes not provided for in Chapter 12; — products manufactured on the basis of manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content of heading 0714; — products manufactured on the basis of vine leaves; corresponds to the figure resulting from a calculation carried out on the basis of measurements which have been obtained applying the high performance liquid chromatography method (the “HPLC method”), using the following formula: S + (G + F) × 0,95; 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. (b) The expression ‘Brix value’, mentioned in the subheadings of heading 2009, corresponds to the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Commission Implementing Regulation (EU) No 974/2014 ⁵⁴) at a temperature of 20 °C.

• 1. The products of subheadings 2008 20 to 2008 80, 2008 93, 2008 97 and 2008 99 are to be considered as containing added sugar when the ‘sugar content’thereof exceeds by weight the percentages given hereunder, according to the kind of fruit or edible part of plant concerned:

• — pineapples and grapes: 13 %,

• — other fruits, including mixtures of fruit, and other edible parts of plants: 9 %.

• 1. For the purposes of subheadings 2008 30 11 to 2008 30 39, 2008 40 11 to 2008 40 39, 2008 50 11 to 2008 50 59, 2008 60 11 to 2008 60 39, 2008 70 11 to 2008 70 59, 2008 80 11 to 2008 80 39, 2008 93 11 to 2008 93 29, 2008 97 12 to 2008 97 38 and 2008 99 11 to 2008 99 40, the following expressions 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,

• — ‘% mas’: the symbol for alcoholic strength by mass.

• 1. The following is to be applied to the products as they are presented:

• (a) the added sugar content of products of heading 2009 corresponds to the ‘sugar content’less the figures given hereunder, according to the kind of juice concerned:

• — lemon or tomato juice: 3,

• — grape juice: 15,

• — other fruit or vegetable juices, including mixtures of juices: 13.

• (b) the fruit juices with added sugar, of a Brix value not exceeding 67 and containing less than 50 % by weight of fruit juice lose their original character of fruit juices of heading 2009.

Item (b) does not apply to concentrated natural fruit juices. Consequently, concentrated natural fruit juices are not excluded from heading 2009.

• 1. For the purposes of subheadings 2009 69 51 and 2009 69 71, ‘concentrated grape juice (including grape must)’means grape juice (including grape must) for which the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Commission Implementing Regulation (EU) No 974/2014 ⁵⁴) at a temperature of 20 °C is not less than 50,9 %.

• 1. For the purposes of subheadings 2001 90 92, 2006 00 35, 2006 00 91, 2007 10 91, 2007 99 93, 2008 97 03, 2008 97 05, 2008 97 12, 2008 97 16, 2008 97 32, 2008 97 36, 2008 97 51, 2008 97 72, 2008 97 76, 2008 97 92, 2008 97 94, 2008 97 97, 2008 99 24, 2008 99 31, 2008 99 36, 2008 99 38, 2008 99 48, 2008 99 63, 2009 89 34, 2009 89 36, 2009 89 73, 2009 89 85, 2009 89 88, 2009 89 97, 2009 90 92, 2009 90 95 and 2009 90 97, ‘tropical fruit’means guavas, mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya.

• 1. For the purposes of subheadings 2001 90 92, 2006 00 35, 2006 00 91, 2007 99 93, 2008 19 12, 2008 19 92, 2008 97 03, 2008 97 05, 2008 97 12, 2008 97 16, 2008 97 32, 2008 97 36, 2008 97 51, 2008 97 72, 2008 97 76, 2008 97 92, 2008 97 94 and 2008 97 97, ‘tropical nuts’means coconuts, cashew nuts, Brazil nuts, areca (or betel), cola and macadamia nuts.

• 1. Seaweeds and other algae prepared or preserved by processes not provided for in Chapter 12, such as cooking, roasting, seasoning or adding sugar, fall in Chapter 20 as preparations of other parts of plants. Seaweeds and other algae, fresh, chilled, frozen or dried, whether or not ground, are to be classified under heading 1212.