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9.8.2013 Official
Journal
of
the
European
Union L
214/3
COMMISSION IMPLEMENTING REGULATION (EU) No 766/2013
of 7 August 2013
concerning the classification of certain goods in the Combined Nomenclature
THE EUROPEAN COMMISSION,
(4) It
is
appropriate
to
provide
that
binding
tariff
information which has been issued by the customs auth
Having regard to the Treaty on the Functioning of the European
orities of Member States in respect of the classification of
Union,
goods in the Combined Nomenclature but which is not
in accordance with this Regulation can, for a period of
three months, continue to be invoked by the holder,
Having regard to Council Regulation (EEC) No 2658/87 of
under Article 12(6) of Council Regulation (EEC) No
23 July 1987 on the tariff and statistical nomenclature and
2913/92 of 12 October 1992 establishing the
on the Common Customs Tariff
( 1 ), and in particular
Community Customs Code ( 2 ).
Article 9(1)(a) thereof,
(5) The
measures
provided
for
in
this
Regulation
are
in
Whereas:
accordance with the opinion of the Customs Code
Committee,
(1) In
order
to
ensure
uniform
application
of
the
Combined
Nomenclature annexed to Regulation (EEC) No 2658/87,
HAS ADOPTED THIS REGULATION:
it is necessary to adopt measures concerning the classifi
cation of the goods referred to in the Annex to this
Article 1
Regulation.
The goods described in column (1) of the table set out in the
Annex shall be classified within the Combined Nomenclature
(2) Regulation
(EEC)
No
2658/87
has
laid
down
the
general under the CN code indicated in column (2) of that table.
rules for the interpretation of the Combined Nomen
clature. Those rules apply also to any other nomenclature
Article 2
which is wholly or partly based on it or which adds any
additional subdivision to it and which is established by
Binding tariff information issued by the customs authorities of
specific provisions of the Union, with a view to the
Member States, which is not in accordance with this Regulation,
application of tariff and other measures relating to
can continue to be invoked for a period of three months under
trade in goods.
Article 12(6) of Regulation (EEC) No 2913/92.
Article 3
(3) Pursuant
to
those
general
rules,
the
goods
described
in
column (1) of the table set out in the Annex should be
This Regulation shall enter into force on the twentieth day
classified under the CN code indicated in column (2), by
following that of its publication in the Official Journal of the
virtue of the reasons set out in column (3) of that table.
European Union.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 7 August 2013.
For the Commission,
On behalf of the President,
Günther OETTINGER
Member of the Commission
( 1 ) OJ L 256, 7.9.1987, p. 1.
( 2 ) OJ L 302, 19.10.1992, p. 1.

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L 214/4
EN
Official Journal of the European Union
9.8.2013
ANNEX
Description of the goods
Classification
(CN code)
Reasons
(1) (2) (3)
Liquid product based on fermented milk products
2202 90 95
Classification is determined by General Rules 1
with added fruit and cereal flakes, consisting of
and 6 for the interpretation of the Combined
(% by weight):
Nomenclature, and by the wording of CN codes
2202, 2202 90 and 2202 90 95.
— yoghurt (milk fat content
78,9
1,9% by weight)
Classification of the product under heading 0403
as liquid yoghurt is excluded because cereal flakes
— sugar 8,4
are not substances which may be added to the
products of Chapter 4 (see also the Harmonized
— water 7,4
System (HS) Explanatory Notes to Chapter 4,
General, point (I), second paragraph). In
— peach 4,3
addition, cereals do not meet the criteria of the
wording of heading 0403 as they cannot be
— wheat flakes 0,6
considered to be 'added fruit, nuts or cocoa'.
— rye flakes 0,3
Classification under heading 1901 is also
excluded because the product has the character
and small quantities of aroma preparations (fla
istics of a beverage of Chapter 22 (see also the HS
vourings), carotene (colouring agent) and micro
Explanatory Notes to heading 1901, point (III),
organisms used in food products.
second paragraph).
The product, put up in a plastic bottle containing
As the product is directly consumable as a
400 g, is intended for direct consumption as a
beverage, it is covered by heading 2202.
beverage.
The product is therefore to be classified under
heading 2202 as 'other non-alcoholic beverage'.

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