Legalize / European Union / Implementing Regulation

Commission Implementing Regulation (EU) 2025/1926 of 22 September 2025 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff

Type Implementing Regulation

Publication 2025-10-31

State In force

Text As published

Department European Commission

Source EUR-Lex

articles 4

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.

Reform history JSON API

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, uncooked⁹⁴	149,4 €/100 kg/net¹⁹	—
1601 00 99	– – Other⁹⁴	100,5 €/100 kg/net¹⁹	—
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 meat⁹³	102,4 €/100 kg/net¹⁹	—
1602 31 19	– – – – Other⁹³	102,4 €/100 kg/net¹⁹	—
1602 31 80	– – – Other	102,4 €/100 kg/net¹⁹	—
1602 32	– – *Of fowls of the species Gallus domesticus:*
	– – – Containing 57 % or more by weight of poultry meat or offal:
1602 32 11	– – – – Uncooked⁹³	276,5 €/100 kg/net¹⁹	—
1602 32 19	– – – – Other⁹³	102,4 €/100 kg/net¹⁹	—
1602 32 30	– – – Containing 25 % or more but less than 57 % by weight of poultry meat or offal⁹³	276,5 €/100 kg/net¹⁹	—
1602 32 90	– – – Other	276,5 €/100 kg/net¹⁹	—
1602 39	– – Other:
	– – – Containing 57 % or more by weight of poultry meat or offal:
1602 39 21	– – – – Uncooked⁹³	276,5 €/100 kg/net¹⁹	—
1602 39 29	– – – – Other⁹³	276,5 €/100 kg/net¹⁹	—
1602 39 85	– – – Other	276,5 €/100 kg/net¹⁹	—
	– Of swine:
1602 41	– – Hams and cuts thereof:
1602 41 10	– – – Of domestic swine	156,8 €/100 kg/net¹⁹	—
1602 41 90	– – – Other	10,9	—
1602 42	– – Shoulders and cuts thereof:
1602 42 10	– – – Of domestic swine	129,3 €/100 kg/net¹⁹	—
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/net¹⁹	—
1602 49 13	– – – – – Collars and cuts thereof, including mixtures of collars and shoulders	129,3 €/100 kg/net¹⁹	—
1602 49 15	– – – – – Other mixtures containing hams (legs), shoulders, loins or collars, and cuts thereof	129,3 €/100 kg/net¹⁹	—
1602 49 19	– – – – – Other	85,7 €/100 kg/net¹⁹	—
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/net¹⁹	—
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/net¹⁹	—
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	25¹⁹	—
1604 20 70	– – – Of tuna, skipjack tuna or other fish of the genus Euthynnus	24¹⁹	—
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	20¹⁹	—
1605 21 90	– – – Other	20¹⁹	—
1605 29 00	– – Other	20¹⁹	—
1605 30	– Lobster:
1605 30 10	– – Lobster meat, cooked, for the manufacture of lobster butter or of lobster pastes, pâtés, soups or sauces³²	Free	—
1605 30 90	– – Other	20	—
1605 40 00	– Other crustaceans	20¹⁹	—
	– 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	—

CHAPTER 17 SUGARS AND SUGAR CONFECTIONERY

Note

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

Subheading notes

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°.

1. 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.

Additional notes

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 ⁹⁰). 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 refining³²	33,9 €/100 kg/net⁹⁵ ¹⁹	—
1701 12 90	– – – Other	41,9 €/100 kg/net¹⁹	—
1701 13	– – Cane sugar specified in subheading note 2 to this chapter:
1701 13 10	– – – For refining³²	33,9 €/100 kg/net⁹⁵ ¹⁹	—
1701 13 90	– – – Other	41,9 €/100 kg/net¹⁹	—
1701 14	– – Other cane sugar:
1701 14 10	– – – For refining³²	33,9 €/100 kg/net⁹⁵ ¹⁹	—
1701 14 90	– – – Other	41,9 €/100 kg/net¹⁹	—
	– Other:
1701 91 00	– – Containing added flavouring or colouring matter	41,9 €/100 kg/net¹⁹	—
1701 99	– – Other:
1701 99 10	– – – White sugar	41,9 €/100 kg/net¹⁹	—
1701 99 90	– – – Other	41,9 €/100 kg/net¹⁹	—
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/net⁹⁶	—
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 mas¹⁹	—
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/net⁹⁶	—
1702 60 95	– – Other	0,4 €/100 kg/net⁹⁶	—
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/net⁹⁶	—
	– – – 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/net⁹⁶	—
1702 90 95	– – Other	0,4 €/100 kg/net⁹⁶	—
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 17,9¹⁹	—
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 18,2¹⁹	—
1704 90	– Other:
1704 90 10	– – Liquorice extract containing more than 10 % by weight of sucrose but not containing other added substances	13,4¹⁹	—
1704 90 30	– – White chocolate	9,1 + 45,1 €/100 kg/net MAX 18,9 + 16,5 €/100 kg/net¹⁹	—
	– – 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)¹⁹ ⁵⁰	—
1704 90 55	– – – Throat pastilles and cough drops	(9 + EA) MAX (18,7 + AD S/Z)¹⁹ ⁵⁰	—
1704 90 61	– – – Sugar-coated (panned) goods	(9 + EA) MAX (18,7 + AD S/Z)¹⁹ ⁵⁰	—
	– – – 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)¹⁹ ⁵⁰	—
1704 90 71	– – – – Boiled sweets, whether or not filled	(9 + EA) MAX (18,7 + AD S/Z)¹⁹ ⁵⁰	—
1704 90 75	– – – – Toffees, caramels and similar sweets	(9 + EA) MAX (18,7 + AD S/Z)¹⁹ ⁵⁰	—
	– – – – Other:
1704 90 81	– – – – – Compressed tablets	(9 + EA) MAX (18,7 + AD S/Z)¹⁹ ⁵⁰	—
1704 90 99	– – – – – Other	(9 + EA) MAX (18,7 + AD S/Z)¹⁹ ⁵⁰	—

CHAPTER 18 COCOA AND COCOA PREPARATIONS

Notes

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 .

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.

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	8¹⁹	—
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/net¹⁹	—
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/net¹⁹	—
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/net¹⁹	—
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)⁵⁰ ¹⁹	—
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)⁵⁰ ¹⁹	—
	– – Other:
1806 20 50	– – – Containing 18 % or more by weight of cocoa butter	(8,3 + EA) MAX (18,7 + AD S/Z)⁵⁰ ¹⁹	—
1806 20 70	– – – Chocolate milk crumb	15,4 + EA⁵⁰ ¹⁹	—
1806 20 80	– – – Chocolate flavour coating	(8,3 + EA) MAX (18,7 + AD S/Z)⁵⁰ ¹⁹	—
1806 20 95	– – – Other	(8,3 + EA) MAX (18,7 + AD S/Z)⁵⁰ ¹⁹	—
	– Other, in blocks, slabs or bars:
1806 31 00	– – Filled	(8,3 + EA) MAX (18,7 + AD S/Z)⁵⁰ ¹⁹	—
1806 32	– – Not filled:
1806 32 10	– – – With added cereal, fruit or nuts	(8,3 + EA) MAX (18,7 + AD S/Z¹⁹ ⁵⁰	—
1806 32 90	– – – Other	(8,3 + EA) MAX (18,7 + AD S/Z)¹⁹ ⁵⁰	—
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)¹⁹ ⁵⁰	—
1806 90 19	– – – – Other	(8,3 + EA) MAX (18,7 + AD S/Z)¹⁹ ⁵⁰	—
	– – – Other:
1806 90 31	– – – – Filled	(8,3 + EA) MAX (18,7 + AD S/Z)¹⁹ ⁵⁰	—
1806 90 39	– – – – Not filled	(8,3 + EA) MAX (18,7 + AD S/Z)¹⁹ ⁵⁰	—
1806 90 50	– – Sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa	(8,3 + EA) MAX (18,7 + AD S/Z)¹⁹ ⁵⁰	—
1806 90 60	– – Spreads containing cocoa	(8,3 + EA) MAX (18,7 + AD S/Z)¹⁹ ⁵⁰	—
1806 90 70	– – Preparations containing cocoa for making beverages	(8,3 + EA) MAX (18,7 + AD S/Z)¹⁹ ⁵⁰	—
1806 90 90	– – Other	(8,3 + EA) MAX (18,7 + AD S/Z)¹⁹ ⁵⁰	—

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, 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

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.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
1	2	3	4
1901	Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404 , not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:
1901 10 00	– Preparations suitable for infants or young children, put up for retail sale	7,6 + EA⁵⁰	—
1901 20 00	– Mixes and doughs for the preparation of bakers' wares of heading 1905	7,6 + EA⁵⁰	—
1901 90	– Other:
	– – Malt extract:
1901 90 11	– – – With a dry extract content of 90 % or more by weight	5,1 + 18 €/100 kg/net	—
1901 90 19	– – – Other	5,1 + 14,7 €/100 kg/net	—
	– – Other:
1901 90 91	– – – Containing no milkfats, sucrose, isoglucose, glucose or starch or containing less than 1,5 % milkfat, 5 % sucrose (including invert sugar) or isoglucose, 5 % glucose or starch, excluding food preparations in powder form of goods of headings 0401 to 0404	12,8	—
1901 90 95	– – – Food preparations in powder form, consisting of a blend of skimmed milk and/or whey and vegetable fats/oils, with a content of fats/oils not exceeding 30 % by weight	7,6 + EA¹⁹ ⁵⁰	—
1901 90 99	– – – Other	7,6 + EA¹⁹ ⁵⁰	—
1902	Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:
	– Uncooked pasta, not stuffed or otherwise prepared:
1902 11 00	– – Containing eggs	7,7 + 24,6 €/100 kg/net¹⁹	—
1902 19	– – Other:
1902 19 10	– – – Containing no common wheat flour or meal	7,7 + 24,6 €/100 kg/net¹⁹	—
1902 19 90	– – – Other	7,7 + 21,1 €/100 kg/net¹⁹	—
1902 20	– Stuffed pasta, whether or not cooked or otherwise prepared:
1902 20 10	– – Containing more than 20 % by weight of fish, crustaceans, molluscs or other aquatic invertebrates	8,5	—
1902 20 30	– – Containing more than 20 % by weight of sausages and the like, of meat and meat offal of any kind, including fats of any kind or origin	54,3 €/100 kg/net	—
	– – Other:
1902 20 91	– – – Cooked	8,3 + 6,1 €/100 kg/net¹⁹	—
1902 20 99	– – – Other	8,3 + 17,1 €/100 kg/net¹⁹	—
1902 30	– Other pasta:
1902 30 10	– – Dried	6,4 + 24,6 €/100 kg/net¹⁹	—
1902 30 90	– – Other	6,4 + 9,7 €/100 kg/net¹⁹	—
1902 40	– Couscous:
1902 40 10	– – Unprepared	7,7 + 24,6 €/100 kg/net¹⁹	—
1902 40 90	– – Other	6,4 + 9,7 €/100 kg/net¹⁹	—
1903 00 00	Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms	6,4 + 15,1 €/100 kg/net¹⁹	—
1904	Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included:
1904 10	– Prepared foods obtained by the swelling or roasting of cereals or cereal products:
1904 10 10	– – Obtained from maize	3,8 + 20 €/100 kg/net	—
1904 10 30	– – Obtained from rice	5,1 + 46 €/100 kg/net	—
1904 10 90	– – Other	5,1 + 33,6 €/100 kg/net	—
1904 20	– Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals:
1904 20 10	– – Preparation of the Müsli type based on unroasted cereal flakes	9 + EA⁵⁰	—
	– – Other:
1904 20 91	– – – Obtained from maize	3,8 + 20 €/100 kg/net	—
1904 20 95	– – – Obtained from rice	5,1 + 46 €/100 kg/net	—
1904 20 99	– – – Other	5,1 + 33,6 €/100 kg/net	—
1904 30 00	– Bulgur wheat	8,3 + 25,7 €/100 kg/net¹⁹	—
1904 90	– Other:
1904 90 10	– – Obtained from rice	8,3 + 46 €/100 kg/net	—
1904 90 80	– – Other	8,3 + 25,7 €/100 kg/net¹⁹	—
1905	Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products:
1905 10 00	– Crispbread	5,8 + 13 €/100 kg/net	—
1905 20	– Gingerbread and the like:
1905 20 10	– – Containing by weight less than 30 % of sucrose (including invert sugar expressed as sucrose)	9,4 + 18,3 €/100 kg/net	—
1905 20 30	– – Containing by weight 30 % or more but less than 50 % of sucrose (including invert sugar expessed as sucrose)	9,8 + 24,6 €/100 kg/net	—
1905 20 90	– – Containing by weight 50 % or more of sucrose (including invert sugar expressed as sucrose)	10,1 + 31,4 €/100 kg/net	—
	– Sweet biscuits; waffles and wafers:
1905 31	– – Sweet biscuits:
	– – – Completely or partially coated or covered with chocolate or other preparations containing cocoa:
1905 31 11	– – – – In immediate packings of a net content not exceeding 85 g	(9 + EA) MAX (24,2 + AD S/Z)⁵⁰	—
1905 31 19	– – – – Other	(9 + EA) MAX (24,2 + AD S/Z)⁵⁰	—
	– – – Other:
1905 31 30	– – – – Containing 8 % or more by weight of milkfats	(9 + EA) MAX (24,2 + AD S/Z)⁵⁰	—
	– – – – Other:
1905 31 91	– – – – – Sandwich biscuits	(9 + EA) MAX (24,2 + AD S/Z)⁵⁰	—
1905 31 99	– – – – – Other	(9 + EA) MAX (24,2 + AD S/Z)⁵⁰	—
1905 32	– – Waffles and wafers:
1905 32 05	– – – With a water content exceeding 10 % by weight	(9 + EA) MAX (20,7 + AD F/M)⁵⁰	—
	– – – Other:
	– – – – Completely or partially coated or covered with chocolate or other preparations containing cocoa:
1905 32 11	– – – – – In immediate packings of a net content not exceeding 85 g	(9 + EA) MAX (24,2 + AD S/Z)⁵⁰	—
1905 32 19	– – – – – Other	(9 + EA) MAX (24,2 + AD S/Z)⁵⁰	—
	– – – – Other:
1905 32 91	– – – – – Salted, whether or not filled	(9 + EA) MAX (20,7 + AD F/M)⁵⁰	—
1905 32 99	– – – – – Other	(9 + EA) MAX (24,2 + AD S/Z)⁵⁰	—
1905 40	– Rusks, toasted bread and similar toasted products:
1905 40 10	– – Rusks	9,7 + EA⁵⁰	—
1905 40 90	– – Other	9,7 + EA⁵⁰	—
1905 90	– Other:
1905 90 10	– – Matzos	3,8 + 15,9 €/100 kg/net¹⁹	—
1905 90 20	– – Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products	4,5 + 60,5 €/100 kg/net¹⁹	—
	– – Other:
1905 90 30	– – – Bread, not containing added honey, eggs, cheese or fruit, and containing by weight in the dry matter state not more than 5 % of sugars and not more than 5 % of fat	9,7 + EA⁵⁰ ¹⁹	—
1905 90 45	– – – Biscuits	(9 + EA) MAX (20,7 + AD F/M)⁵⁰ ¹⁹	—
1905 90 55	– – – Extruded or expanded products, savoury or salted	(9 + EA) MAX (20,7 + AD F/M)⁵⁰ ¹⁹	—
	– – – Other:
1905 90 70	– – – – Containing 5 % or more, by weight, of sucrose, invert sugar or isoglucose	(9 + EA) MAX (24,2 + AD S/Z)⁵⁰ ¹⁹	—
1905 90 80	– – – – Other	(9 + EA) MAX (20,7 + AD F/M)⁵⁰ ¹⁹	—

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) vegetable fats and oils (Chapter 15);

(c) 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);

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

(e) 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 Commission Implementing Regulation (EU) No 974/2014 ⁹⁰) 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 Implementing Regulation (EU) No 974/2014 ⁹⁰) 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 Implementing Regulation (EU) No 974/2014 ⁹⁰) 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 .

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