Commission Implementing Regulation (EU) 2025/1220 of 16 June 2025 concerning the classification of certain goods in the Combined Nomenclature

Type Implementing Regulation
Publication 2025-06-19
State In force
Text As published
Department European Commission, TAXUD
Source EUR-Lex
articles 3

This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.

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Image omitted; see official source Official Journal of the European Union EN L series
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2025/1220 19.6.2025

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code 1, and in particular Article 57(4) and Article 58(2) thereof,

Whereas:

HAS ADOPTED THIS REGULATION:

Article 1

The goods described in column (1) of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column (2) of that table.

Article 2

Binding tariff information which does not conform to this Regulation may continue to be invoked in accordance with Article 34(9) of Regulation (EU) No 952/2013 for a period of three months from the date of entry into force of this Regulation.

Article 3

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 16 June 2025.

For the Commission,

On behalf of the President,

Gerassimos THOMAS

Director-General

Directorate-General for Taxation and Customs Union

2

Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1, ELI: http://data.europa.eu/eli/reg/1987/2658/oj).

ANNEX

Description of the goods Classification (CN-code) Reasons
(1) (2) (3)
The product is a mixture in the form of a powder consisting by weight of the following: — 60-80 % of sucrose (sugar); — 20-40 % of gellan gum (a natural polymer). The sucrose standardises the thickening and stabilising properties of the gellan gum. However, it also acts as an anti-caking agent and prevents clumping during application. The product is intended for use at approximately 0,1 % by weight as a stabiliser and thickener in soya-based beverages. 2106 90 98 Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1(b) to Chapter 38 and the wording of CN codes 2106 , 2106 90 and 2106 90 98 . The significant addition of sucrose goes beyond mere standardisation of the properties of the gellan gum and serves to facilitate the use of the product in soya-based beverages. Consequently, the product is particularly suitable for specific use in food products rather than general use. The classification of the product in heading 3913 is therefore excluded (see the Harmonised System Explanatory Note to heading 3913 , item (1), penultimate paragraph). The product is predominantly based on sucrose, a substance with nutritive value, and is of a kind used in the preparation of human foodstuffs. The product is therefore excluded from Chapter 38 by the application of Note 1(b) to that Chapter. Consequently, the product is to be classified under CN code 2106 90 98 as other food preparation, not elsewhere specified or included.

ELI: http://data.europa.eu/eli/reg_impl/2025/1220/oj

ISSN 1977-0677 (electronic edition)

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