HTML PUBLIC "-//W3C//DTD HTML 4.01 Transitional//EN"L 138/18
EN
Official Journal of the European Union
26.5.2011
REGULATIONS
COMMISSION IMPLEMENTING REGULATION (EU) No 514/2011
of 25 May 2011
laying down the detailed rules for implementing the preferential trade arrangements applicable to
certain goods resulting from the processing of agricultural products, as provided for in Article 7(2)
of Council Regulation (EC) No 1216/2009
THE EUROPEAN COMMISSION,
(5) In
accordance
with
Article
14
of
Regulation
(EC)
No
1216/2009, where necessary to determine the reduced
agricultural components applicable in preferential trade,
Having regard to the Treaty on the Functioning of the European
the characteristics of the basic products and the
Union,
quantities of the basic products considered to have
been used should be laid down.
Having regard to Council Regulation (EC) No 1216/2009 of
30 November 2009 laying down the trade arrangements
applicable to certain goods resulting from the processing of
agricultural products (
(6) It
is
appropriate
to
lay
down
rules
for
calculating

1 ), and in particular Article 7(2) thereof,
reductions in the additional duties applicable in respect
of the cereal and sugar content of certain goods where in
the framework of preferential agreements provision is
Whereas:
made for the reduction of such additional duties.
(1) Commission
Regulation
(EC)
No
1460/96
( 2 ) establishes
the detailed rules for implementing the preferential trade
arrangements applicable to certain goods resulting from
(7) Eligibility for the reduced rates of duty is generally
the processing of agricultural products, as provided for in
granted within the limits of tariff quotas as provided
Article 7 of Regulation (EC) No 1216/2009. In view of
for by the relevant preferential agreement. To ensure
developments in preferential trade arrangements
the efficient management of those tariff quotas, they
applicable to certain goods resulting from the processing
should be managed in accordance with the rules on
of agricultural products, it is necessary to replace that
the management of tariff quotas laid down in
Regulation.
Commission Regulation (EEC) No 2454/93 of 2 July
1993 laying down provisions for the implementation
of Council Regulation (EEC) No 2913/92 establishing
(2) Certain
preferential
agreements
concluded
by
the
Union
the Community Customs Code ( 3 ).
with third countries provide for the application of agri
cultural components or additional duties which are lower
than the agricultural components or additional duties
fixed by the Common Customs Tariff. It is therefore
necessary to lay down detailed rules for implementing
(8) In
the
interest
of
clarity
and
transparency
the
list
of
the reductions granted.
goods covered by reduced agricultural components or
reduced additional duties, whether or not within a tariff
quota, should be provided for in the relevant preferential
(3)
It is necessary to lay down a list of the basic products for
agreement.
which reduced agricultural components may be estab
lished pursuant to preferential agreements with third
countries.
(9) In
accordance
with
Regulation
(EC)
No
1216/2009
it
(4) In
accordance
with
Regulation
(EC)
No
1216/2009
the
should be permitted to replace the part of the ad
reductions granted should be established either by
valorem duties corresponding to the agricultural
reducing the basic amounts used to calculate the agri
component by a specific amount where provided for
cultural components or by reducing the agricultural
by a preferential agreement. However this amount
components applicable to certain specific goods.
should not exceed the charge applicable in respect of
non-preferential trade.
( 1 ) OJ L 328, 15.12.2010, p. 10.
( 2 ) OJ L 187, 26.7.1996, p. 18.
( 3 ) OJ L 253, 11.10.1993, p. 1.

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EN
26.5.2011 Official
Journal
of
the
European
Union L
138/19
(10) Since
eligibility
for
reduced
rates
of
duty
is
conditional
and in immediate packing with a net content greater than
on the goods originating in the countries with which a
2,5 kg, hereinafter referred to as ‘PG 3’,
preferential agreement has been concluded, it is necessary
to specify the rules of origin to be applied.
— N code ex 0405 10 butter, with a fat content by weight of
(11) The
measures
provided
for
in
this
Regulation
are
in
82 %, hereinafter referred to as ‘PG 6’.
accordance with the opinion of the Management
Committee for horizontal questions concerning trade in
processed agricultural products not listed in Annex I to
the Treaty,
Article 3
1. The
reduced
agricultural
components
applicable
in
the
framework of preferential trade shall be calculated on the
HAS ADOPTED THIS REGULATION:
basis of the quantities of basic products considered to have
been used in the manufacture of the goods covered by this
Regulation.
Article 1
This Regulation lays down the rules for determining the reduced
agricultural components referred to in Article 7(2), and the
related additional duties referred to in Article 5(2), of Regulation
2. The
quantities
of
basic
products
referred
to
in
paragraph
1
(EC) No 1216/2009, and for managing quotas opened pursuant
shall be those set out in Annex I for the goods listed therein by
to preferential agreements applicable to goods and products
Combined Nomenclature (CN) codes.
covered by Regulation (EC) No 1216/2009.
Article 2
3. For
the
goods
listed
by
CN
codes
for
which
Annex
I
refers
to Annex II, the quantities referred to in paragraph 1 shall be as
For the purpose of establishing reduced agricultural components
set out in Annex II.
in the meaning of Regulation (EC) No 1216/2009, the
following basic products shall be considered:
4. For
the
goods
referred
to
in
paragraph
3,
additional
codes
— CN code ex 1001 90 99 common wheat,
shall apply, according to the composition of the goods, as set
out in Annex III.
— CN code 1001 10 00 durum wheat,
5. Where
provided
for
in
a
preferential
agreement,
by
dero
— CN code 1002 00 00 rye,
gation from paragraphs 1 to 4, the reduced agricultural
components, and, where appropriate, the reduced additional
duties, applicable to each good eligible for a reduction of
— CN code 1003 00 90 barley,
duty, shall be obtained by applying a reduction coefficient to
the agricultural components and the related additional duties
fixed in the Common Customs Tariff.
— CN code 1005 90 00 maize, other than maize for sowing,
— CN codes 1006 20 96 and 1006 20 98 long grain husked
Article 4
rice, hereinafter referred to as ‘rice’,
1. For goods listed in Annex II, the quantities of sugar and
cereals to be taken into consideration in calculating the reduced
additional duties on sugar (AD S/Z) and on flour (AD F/M) shall
— CN code 1701 99 10 white sugar,
be as set out in points B and C of Annex II, for the given
contents of sucrose, invert sugar and/or isoglucose, and of
starch and/or glucose, respectively.
— CN codes 1703 10 00 and 1703 90 00 molasses,
— CN code ex 0402 10 19 milk powder with a fat content by
2. For goods not listed in Annex II, the additional duties
weight not exceeding 1,5 %, with no sugar or other
referred to in paragraph 1 shall be obtained by taking in
sweetener added and in immediate packing with a net
consideration only the quantities of basic products falling
content greater than 2,5 kg, hereinafter referred to as ‘PG 2’,
within either the cereals sector or the sugar sector as set out
in Parts I and III respectively of Annex I to Council Regulation
(EC) No 1234 /2007 ( 1 ).
— CN code ex 0402 21 19 milk powder with a milkfat content
by weight of 26 %, with no sugar or other sweetener added
( 1 ) OJ L 299, 16.11.2007, p. 1.

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L 138/20
EN
Official Journal of the European Union
26.5.2011
Article 5
(b) the goods eligible for a reduced additional duty;
1. In
accordance
with
Article
3(1)
the
reduced
agricultural
components, and, where appropriate, the reduced additional
duties, applicable to each good eligible for such a reduction
(c) the reduction or reductions granted;
in duty, shall be obtained by multiplying the quantities of the
relevant basic products used by the basic amount referred to in
paragraph 2 and by adding these amounts for all the relevant
(d) the tariff quota applicable, where reductions are granted
basic products used in the manufacture of the good.
within such a quota.
2. The
basic
amount
to
be
taken
into
account
for
calculating
Article 8
the reduced agricultural components and, where appropriate,
the reduced additional duties, shall be the amount fixed in
Where, in the case of processed agricultural products listed in
euro provided for by the relevant preferential agreement or
Table 2 of Annex II to Regulation (EC) No 1216/2009, a pref
determined pursuant to that agreement.
erential agreement provides for the application of an agricultural
component in the form of a specific amount, whether or not
subject to a reduction under a tariff quota, and where the
Common Customs Tariff provides for the application of an ad
3. Where a preferential agreement provides for a reduction
valorem duty for non-preferential imports of such goods, the
in the rates of the agricultural components per good instead of
amount payable shall not exceed the latter rate.
a reduction in the basic amounts, the reduced agricultural
components shall be calculated by applying the reduction
provided for in the agreement to the agricultural components
Article 9
fixed by the Common Customs Tariff.
For the purposes of this Regulation, ‘originating goods’ means
goods that meet the conditions for obtaining the status of
originating goods established by the preferential agreement
4. In
cases
where
the
reduced
agricultural
component
and, concerned.
where appropriate, the reduced additional duties, determined
pursuant to paragraphs 1, 2 and 3, would be less than EUR
2,4/100 kg, the component or duty shall be fixed at zero.
Article 10
1. The
agricultural
components
of
the
Common
Customs
Tariff shall apply in the following cases:
Article 6
1. The
amounts
of
the
reduced
agricultural
components
and,
where appropriate, the reduced additional duties, established
(a) the agricultural components relate to goods covered by
pursuant to Article 5 will be published by the Commission in
Annex II to Regulation (EC) No 1216/2009 which are not
the Official Journal of the European Union.
covered by the preferential arrangements relating to trade in
such goods with the country concerned;
2. Save as otherwise provided in the agreement with the
relevant third country, the amounts published in accordance
(b) the agricultural components apply to goods which exceed
with paragraph 1 shall apply from 1 July to 30 June of the
the tariff quota.
year following the publication.
2. Where
the
tariff
quota
concerns
a
reduction
in ad valorem
duties corresponding to the agricultural component thereof in
However, where both the reduced agricultural components and
the form referred to in Article 8, the duties applicable for
the reduced additional duties applicable to the basic products
quantities exceeding the tariff quotas shall be those of the
remain unchanged, the agricultural components and additional
Common Customs Tariff or those otherwise provided for in
duties established pursuant to Article 5 shall continue to apply
the agreement.
until such time as replacement agricultural components and
additional duties are published.
Article 11
The tariff quotas covered by this Regulation shall be managed in
Article 7
accordance with Articles 308a, 308b and 308c of Regulation
The preferential agreement shall lay down or permit the deter
(EEC) No 2454/93.
mination of the following:
Article 12
(a) the goods eligible for a reduced agricultural component;
Regulation (EC) No 1460/1996 is repealed.

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EN
26.5.2011 Official
Journal
of
the
European
Union L
138/21
Article 13
This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the
European Union.
It shall apply from 1 July 2011.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 25 May 2011.
For the Commission
The President
José Manuel BARROSO

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L 138/22
ANNEX I
(referred to in Article 3(2))
Quantities of basic products considered to be used
(per 100 kg of goods)

EN
2)


3)
(PG
(PG

powder

powder

CN code Description

6)
wheat
milk
wheat


milk

sugar
(PG
um

r
e

Common
Dur
Ry
Barley
Maize
Rice
White
Molasses
Skimmed
Whole
Butte
kg kg kg kg kg kg kg kg kg kg kg
Off
icial
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
Jour
0403
Buttermilk, curdled milk and cream, yoghurt, kephir and other
nal
fermented or acidified milk and cream, whether or not concen
trated or containing added sugar or other sweetening matter or
of
flavoured or containing added fruit, nuts or cocoa:
the
European
0403 10
– Yoghurt:
– – Flavoured or containing added fruit, nuts or cocoa:
Union
– – – In powder, granules or other solid forms, of a milkfat
content by weight:
0403 10 51
– – – – Not exceeding 1,5 %
100
0403 10 53
– – – – Exceeding 1,5 % but not exceeding 27 %
100
0403 10 59
– – – – Exceeding 27 %
42 68
– – – Other, of a milkfat content by weight:
0403 10 91
– – – – Not exceeding 3 %
9
2
26.5.2011
0403 10 93
– – – – Exceeding 3 % but not exceeding 6 %
8
5
0403 10 99
– – – – Exceeding 6 %
8 10

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26.5.2011 Off
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
0403 90
– Other:
– – Flavoured or containing added fruit, nuts or cocoa:
– – – In powder, granules or other solid forms, of a milkfat
EN
content by weight:

0403 90 71
– – – – Not exceeding 1,5 %
100
0403 90 73
– – – – Exceeding 1,5 % but not exceeding 27 %
100
0403 90 79
– – – – Exceeding 27 %
42 68
– – – Other, of a milkfat content by weight:
icial
0403 90 91
– – – – Not exceeding 3 %
9
2
Jour
nal
0403 90 93
– – – – Exceeding 3 % but not exceeding 6 %
8
5
of
the
0403 90 99
– – – – Exceeding 6 %
8 10
European
0405
Butter and other milkfats and oils derived from milk; dairy
spreads:
Union
0405 20
– Dairy spreads:
0405 20 10 –
– Of a fat content, by weight, of 39 % or more but less than
see Annex II
60 %
0405 20 30 –
– Of a fat content, by weight, of 60 % or more but not
see Annex II
exceeding 75 %
0710
Vegetables (uncooked or cooked by steaming or by boiling in
water), frozen:
0710 40 00
– Sweetcorn
100(a)
0711 Vegetables
provisionally
preserved
(for
example,
by
sulphur
L
dioxide gas, in brine, in sulphur water or in other preservative
138/23
solutions), but unsuitable in that state for immediate
consumption:

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L 138/24
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
0711 90
– Other vegetables; mixtures of vegetables:
– – Vegetables:
0711 90 30
– – – Sweetcorn
100(a)
EN

1517 Margarine;
edible
mixtures
or
preparations
of
animal
or
vegetable fats or oils or of fractions of different fats or oils
of this chapter, other than edible fats or oils or their fractions
of heading 1516:
1517 10
– Margarine, excluding liquid margarine:
1517 10 10 –
– Containing, by weight, more than 10 % but not more than
15
15 % of milkfats
Off
icial
1517 90
– Other:
Jour
nal
1517 90 10 –
– Containing, by weight more than 10 % but not more than
15
15 % of milkfats
of
the
1704 Sugar
confectionery
(including
white
chocolate),
not
containing
European
cocoa:
1704 10
– Chewing gum, whether or not sugar-coated:
Union
1704 10 10 –
– Containing less than 60 % by weight of sucrose (including
30 58
invert sugar expressed as sucrose)
1704 10 90 –
– Containing 60 % or more by weight of sucrose (including
16 70
invert sugar expressed as sucrose)
1704 90
– Other:
1704 90 30 –
– White chocolate
45 20
1704 90 51 to
– – Other
See Annex II
1704 90 99
1806 Chocolate
and
other
food
preparations
containing
cocoa:
26.5.2011
1806 10
– Cocoa powder, containing added sugar or other sweetening
matter:

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26.5.2011 Off
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
1806 10 20 –
– Containing 5 % or more but less than 65 % by weight of
60
sucrose (including invert sugar expressed as sucrose) or isog
lucose expressed as sucrose
1806 10 30 –
– Containing 65 % or more but less than 80 % by weight of
75
EN
sucrose (including invert sugar expressed as sucrose) or isog

lucose expressed as sucrose
1806 10 90 –
– Containing 80 % or more by weight of sucrose (including
100
invert sugar expressed as sucrose) or isoglucose expressed as
sucrose
1806 20
– Other preparations in blocks, slabs or bars weighing more
See Annex II
than 2 kg or in liquid, paste, powder, granular or other
bulk form in containers or immediate packings of a content
exceeding 2 kg
icial
Jour
– Other, in blocks, slabs or bars:
nal
of
1806 31 –
– Filled
See Annex II
the
European
1806 32 –
– Not filled
See Annex II
1806 90
– Other
See Annex II
Union
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 % per weight of cocoa calculated on a totally
defatted basis, not elsewhere specified or included:
1901 10 00
– Preparations for infant use, put up for retail sale See
Annex
II
1901 20 00
– Mixes and doughs for the preparation of bakers’ wares of
See Annex II
heading 1905
1901 90
– Other:
L
138/25
– – Malt extract:

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L 138/26
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
1901 90 11
– – – With a dry extract content of 90 % or more by weight 195
1901 90 19
– – – Other
159
– – Other:
EN

1901 90 99
– – – Other
See Annex II
1902
Pasta, whether or not cooked or stuffed (with meat of other
substances) or otherwise prepared, such as spaghetti, macaroni,
noodles, lasagne, gnocchi, ravioli, canneloni, couscous, whether
or not prepared:
– Uncooked pasta not stuffed or otherwise prepared:
Off
1902 11 00
icial
–
– Containing eggs 167
Jour
1902 19 –
– Other:
nal
1902 19 10
of

– – – Containing no common wheat flour or meal 167
the
1902 19 90
– – – Other 67 100
European
1902 20
– Stuffed pasta, whether or not cooked or otherwise prepared:
Union
– – Other:
1902 20 91
– – – Cooked 41
1902 20 99
– – – Other 116
1902 30
– Other pasta:
1902 30 10 –
– Dried 167
1902 30 90 –
– Other 66
1902 40
– Couscous:
26.5.2011
1902 40 10 –
– Unprepared 167
1902 40 90 –
– Other 66

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26.5.2011 Off
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
1903 00 00 Tapioca
and
substitutes
therefor
prepared
from
starch,
in
the
161
form of flakes, grains, pearls, siftings or similar forms
1904 Prepared
foods
obtained
by
the
swelling
or
roasting
of
cereals
or cereal products (for example, corn flakes); cereals (other than
EN
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
213
1904 10 30 –
– Obtained from rice
174
icial
1904 10 90 –
– Other 53 53 53 53
Jour
1904 20 Prepared
foods
obtained
from
unroasted
cereal
flakes
or
from
nal
mixtures of unroasted cereal flakes and roasted cereal flakes or
of
swelled cereals:
the
European
1904 20 10 –
– Preparations of the muesli type based on unroasted cereal
See Annex II
flakes
Union
– – Other:
1904 20 91
– – – Obtained from maize
213
1904 20 95
– – – Obtained from rice
174
1904 20 99
– – – Other 53 53 53 53
1904 90
– Other:
1904 90 10 –
– Obtained from rice
174
1904 90 80 –
– Other 174
1905 Bread,
pastry,
cakes,
biscuits
and
other
bakers’
wares,
whether
L
or not containing cocoa; communion wafers, empty cachets of
138/27
a kind suitable for pharmaceutical use, sealing wafers, rice
paper and similar products:

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L 138/28
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
1905 10 00
– Crispbread 140
1905 20
– Gingerbread and the like:
1905 20 10 –
– Containing by weight less than 30 % of sucrose (including
44 40 25
EN
invert sugar expressed as sucrose)

1905 20 30 –
– Containing by weight 30 % or more but less than 50 % of
33 30 45
sucrose (including invert sugar expressed as sucrose)
1905 20 90 –
– Containing by weight 50 % or more of sucrose (including
22 20 65
invert sugar expressed as sucrose)
– Sweet biscuits; waffles and wafers:
Off
icial
1905 31 –
– Sweet biscuits
See Annex II
Jour
1905 32
nal
–
– Waffles and wafers
See Annex II
of
1905 40
the

– Rusks, toasted bread and similar toasted products See
Annex
II
European
1905 90
– Other:
1905 90 10 –
– Matzos 168
Union
1905 90 20 –
– Communion wafers, empty cachets of a kind suitable for
644
pharmaceutical use, sealing wafers, rice paper and similar
products
1905 90 30 to
– – Other
See Annex II
1905 90 90
2001 Vegetables,
fruit,
nuts
and
other
edible
parts
of
plants,
prepared
or preserved by vinegar or acetic acid:
2001 90
– Other:
2001 90 30 –
– Sweetcorn (Zea mays var. saccharata) 100(a)
26.5.2011
2001 90 40 –
– Yams, sweet potatoes and similar edible parts of plants
40(a)
containing 5 % or more by weight of starch

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26.5.2011 Off
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
2004 Other
vegetables
prepared
or
preserved
otherwise
than
by
vinegar or acetic acid, frozen, other than products of heading
2006:
2004 10
– Potatoes:
EN

– – Other:
2004 10 91
– – – In the form of flour, meal or flakes See
Annex
II
2004 90
– Other vegetables and mixtures of vegetables:
2004 90 10 –
– Sweetcorn (Zea mays var. saccharata) 100(a)
icial
2005 Other
vegetables
prepared
or
preserved
otherwise
than
by
vinegar or acetic acid, not frozen, other than products of
Jour
heading 2006:
nal
of
2005 20
– Potatoes:
the
European
2005 20 10 –
– In the form of flour, meal or flakes
See Annex II
2005 80 00
– Sweetcorn (Zea mays var. saccharata) 100(a)
Union
2008 Fruits,
nuts
and
other
edible
parts
of
plants,
otherwise
prepared
or preserved, whether or not containing added sugar or other
sweetening matter or spirit, not elsewhere specified or included:
– Other, including mixtures other than those of subheading
2008 19:
2008 99 –
– Other:
– – – Not containing added spirit:
– – – – Not containing added sugar:
L
138/29
2008 99 85
– – – – – Maize (corn), other than sweetcorn (Zea mays var.
100(a)
saccharata)

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L 138/30
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
2008 99 91
– – – – – Yams, sweet potatoes and similar edible parts of plants
40(a)
containing 5 % or more by weight of starch
2101
Extracts, essences and concentrates, of coffee, tea or maté and
preparations with a basis of these products or with a basis of
coffee, tea or maté; roasted chicory and other roasted coffee
EN
substitutes and extracts, essences and concentrates thereof:


– Extracts, essences and concentrates, of coffee, and prep
arations with a basis of these extracts, essences or concen
trates or with a basis of coffee:
2101 12 –
– Preparations with a basis of these extracts, essences or
concentrates or with a basis of coffee:
Off
2101 12 98
– – – Other
See Annex II
icial
2101 20
– Extracts, essences and concentrates, of tea or maté, and prep
Jour
arations with a basis of these extracts, essences or concen
trates, or with a basis of tea or maté:
nal

of
the
– – Preparations:
European
2101 20 98
– – – Other
See Annex II
2101 30
– Roasted chicory and other roasted coffee substitutes and
Union
extracts, essences and concentrates thereof:
– – Roasted chicory and other roasted coffee substitutes:
2101 30 19
– – – Other
137
– – Extracts, essences and concentrates of roasted chicory and
other roasted coffee substitutes:
2101 30 99
– – – Other
245
2102 Yeasts
(active
or
inactive);
other
single-cell
micro-organisms,
dead (but not including vaccines of heading 3002); prepared
baking powders:
26.5.2011
2102 10
– Active yeasts:
– – Bakers’ yeast:

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26.5.2011 Off
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
2102 10 31
– – – Dried
425
2102 10 39
– – – Other
125
2105 00
Ice cream and other edible ice, whether or not containing
EN
cacao:

2105 00 10
– Containing no milkfats or containing less than 3 % by weight
25 10
of such fats
– Containing by weight of milkfats:
2105 00 91 –
– 3 % or more but less than 7 %
20 23
2105 00 99 –
– 7 % or more
23 35
icial
2106 Food
preparations
not
elsewhere
specified
or
included:
Jour
nal
2106 10
– Protein concentrates and textured protein substances:
of
2106 10 80
the
–
– Other
See Annex II
European
2106 90
– Other:
– – Other:
Union
2106 90 98
– – – Other
See Annex II
2202 Waters,
including
mineral
waters
and
aerated
waters,
containing added sugar or other sweetening matter or
flavoured, and other non-alcoholic beverages, not including
fruit or vegetable juices of heading 2009:
2202 90
– Other:
– – Other, containing by weight of fat obtained from the
products of heading 0401 to 0404:
2202 90 91
– – – Less than 0,2 %
10
8
L
2202 90 95
– – – 0,2 % or more but less than 2 %
10
6
138/31
2202 90 99
– – – 2 % or more
10 13

---

L 138/32
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
2905 Acyclic
alcohols
and
their
halogenated,
sulphonated,
nitrated
or
nitrosated derivatives:
– Other polyhydric alcohols:
EN
2905 43 00 –
– Mannitol
300

2905 44 –
– D-Glucitol (sorbitol):
– – – In aqueous solution:
2905 44 11
– – – – Containing 2 % or less by weight of D-mannitol,
172
calculated on the D-glucitol content
Off
2905 44 19
– – – – Other
90
icial
– – – Other:
Jour
nal
2905 44 91
– – – – Containing 2 % or less by weight of D-mannitol,
245
of
calculated on the D-Glucitol content
the
2905 44 99
European

– – – – Other
128
3302 Mixtures
of
odoriferous
substances
and
mixtures
(including
alcoholic solutions) with a basis of one or more of these
Union
substances, of a kind used as raw materials in industry; other
preparations based on odoriferous substances, of a kind used
for the manufacture of beverages:
3302 10
– Of a kind used in the food or drink industries:
– – Of a kind used in the drink industries:
– – – Preparations containing all flavouring agents characterising
a beverage:
– – – – Other:
3302 10 29
– – – – – Other
See Annex II
26.5.2011
3505 Dextrins
and
other
modified
starches
(for
example,
preg
elatinised or esterified starches); glues based on starches, or
on dextrins or other modified starches:

---

26.5.2011 Off
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
3505 10
– Dextrins and other modified starches:
3505 10 10 –
– Dextrins
189
– – Other modified starches:
EN

3505 10 90
– – – Other
189
3505 20
– Glues:
3505 20 10 –
– Containing, by weight, less than 25 % of starches of dextrins
48
or other modified starches
3505 20 30 –
– Containing, by weight, 25 % or more but less than 55 % of
95
starches or dextrins or other modified starches
icial
3505 20 50
Jour
–
– Containing, by weight, 55 % or more but less than 80 % of
151
starches or dextrins or other modified starches
nal
of
3505 20 90 –
– Containing, by weight, 80 % or more of starches or dextrins
189
the
or other modified starches
European
3809 Finishing
agents,
dye
carriers
to
accelerate
the
dyeing
or
fixing
of dyestuffs and other products and preparations (for example,
dressings and mordants), of a kind used in the textile, paper,
Union
leather or like industries, not elsewhere specified or included:
3809 10
– With a basis of amylaceous substances:
3809 10 10 –
– Containing by weight of such substances less than 55 % 95
3809 10 30 –
– Containing by weight of such substances 55 % or more but
132
less than 70 %
3809 10 50 –
– Containing by weight of such substances 70 % or more but
161
less than 83 %
3809 10 90 –
– Containing by weight of such substances 83 % or more 189
3824 Prepared
binders
for
foundry
moulds
or
cores;
chemical
L
products and preparations of the chemical or allied industries
138/33
(including those consisting of mixtures of natural products),
not elsewhere specified or included:

---

L 138/34
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
3824 60
– Sorbitol other than of subheading 2905 44:
– – In aqueous solution:
3824 60 11
– – – Containing 2 % or less by weight of D-mannitol, calculated
172
on the D-glucitol content
EN

3824 60 19
– – – Other
90
– – Other:
3824 60 91
– – – Containing 2 % or less by weight of D-mannitol, calculated
245
on the D-glucitol content
3824 60 99
– – – Other
128
Off
icial
Jour
nal
of
the
European
Union
26.5.2011

---

26.5.2011 Off
ANNEX II
(referred to in Article 3(3))
Quantities of basic products considered to be used where Annex I refers to this Annex
(per 100 kg of goods)
EN
Skimmed milk
Whole milk powder

powder (PG 2)
(PG 3)
Butter (PG 6) White
sugar Common
wheat Maize
Milkfat, milk proteins, sucrose, invert sugar and isoglucose; starch and glucose contents
kg kg kg kg kg kg
(1) (2) (3) (4) (5) (6) (7)
A. Containing no milkfats or containing less than 1,5 % by weight of such fats, and containing
by weight of milk proteins:
— 2,5 % or more but less than 6 % 14
— 6 % or more but less than 18 % 42
icial
— 18 % or more but less than 30 % 75
Jour
nal
— 30 % or more but less than 60 % 146
of
the
— 60 % or more
208
European
Containing 1,5 % or more but less than 3 % by weight of milkfats:
— Containing no milk proteins or containing less than 2,5 % by weight of such proteins:
3
Union
— Containing by weight of milk proteins:
— 2,5 % or more but less than 6 % 14
3
— 6 % or more but less than 18 % 42
3
— 18 % or more but less than 30 % 75
3
— 30 % or more but less than 60 % 146
3
— 60 % or more
208
3
Containing 3 % or more but less than 6 % by weight of milkfats:
— Containing no milk proteins or containing less than 2,5 % by weight of such proteins:
6
L
— Containing by weight of milk proteins:
138/35
— 2,5 % or more but less than 12 % 12 20

---

L 138/36
(1) (2) (3) (4) (5) (6) (7)
— 12 % or more
71
6
Containing 6 % or more but less than 9 % by weight of milkfats:
— Containing no milk proteins or containing less than 4 % by weight of such proteins 10
EN

— Containing by weight of milk proteins:
— 4 % or more but less than 15 % 10 32
— 15 % or more
71 10
Containing 9 % or more but less than 12 % by weight of milkfats:
— Containing no milk proteins or containing less than 6 % by weight of such proteins 14
Off
icial
— Containing by weight of milk proteins:
Jour
— 6 % or more but less than 18 %
9 43
nal
of
— 18 % or more
70 14
the
European
Containing 12 % or more but less than 18 % by weight of milkfats:
— Containing no milk proteins or containing less than 6 % by weight of such proteins 20
Union
— Containing by weight of milk proteins:
— 6 % or more but less than 18 %
56
2
— 18 % or more
65 20
Containing 18 % or more but less than 26 % by weight of milkfats:
— Containing no milk proteins or containing less than 6 % by weight of such proteins 20
— Containing 6 % or more by weight of milk proteins 50 29
Containing 26 % or more but less than 40 % by weight of milkfats:
26.5.2011
— Containing no milk proteins or containing less than 6 % by weight of such proteins 45
— Containing 6 % or more by weight of milk proteins 38 45

---

26.5.2011 Off
(1) (2) (3) (4) (5) (6) (7)
Containing by weight of milkfats:
— 40 % or more but less than 55 %
63
— 55 % or more but less than 70 %
81
EN
— 70 % or more but less than 85 %
99

— 85 % or more
117
B. Containing by weight of sucrose, invert sugar and/or isoglucose:
— 5 % or more but less than 30 %
24
— 30 % or more but less than 50 %
45
— 50 % or more but less than 70 %
65
icial
— 70 % or more
93
Jour
C. Containing by weight of starch and/or glucose:
nal
— 5 % or more but less than 25 %
22 22
of
the
— 25 % or more but less than 50 %
47 47
European
— 50 % or more but less than 75 %
74 74
— 75 % or more
101 101
Union
L
138/37

---

L 138/38
ANNEX IIΙ
(referred to in Article 3(4))
Additional codes based on the composition of the goods
Starch/glucose (% by weight) (1 )
EN

≥ 0 < 5
≥ 5 < 25
≥ 25 < 50
≥ 50 < 75
≥ 75
Milkfat
Milk proteins
(% by weight)
(% by
weight) (3 )
Sucrose/Invert sugar/Isoglucose (% by weight) (2 )
≥ 0
≥ 5
≥ 30
≥ 50
≥ 5
≥ 30
≥ 50
≥ 5
≥ 30
≥ 5
< 5
< 30
< 50
< 70
≥ 70
≥ 0
< 5
< 30
< 50
< 70
≥ 70
≥ 0
< 5
< 30
< 50
≥ 50
≥ 0
< 5
< 30
≥ 30
≥ 0
< 5
≥ 5
≥ 0 < 1,5
≥ 0 < 2,5 7
000 7
001 7
002 7
003 7
004 7
005 7
006 7
007 7
008 7
009 7
010 7
011 7
012 7
013 7
015 7
016 7
017 7
758 7
759
≥ 2,5 < 6 7
020 7
021 7
022 7
023 7
024 7
025 7
026 7
027 7
028 7
029 7
030 7
031 7
032 7
033 7
035 7
036 7
037 7
768 7
769
Off
≥ 6 < 18 7
040 7
041 7
042 7
043 7
044 7
045 7
046 7
047 7
048 7
049 7
050 7
051 7
052 7
053 7
055 7
056 7
057 7
778 7
779
icial
Jour
≥ 18 < 30 7
060 7
061 7
062 7
063 7
064 7
065 7
066 7
067 7
068 7
069 7
070 7
071 7
072 7
073 7
075 7
076 7
077 7
788 7
789
nal
≥ 30 < 60 7
080 7
081 7
082 7
083 7
084 7
085 7
086 7
087 7
088
X 7
090 7
091 7
092
X 7
095 7
096
X
X
X
of
the
≥ 60 7
800 7
801 7
802
X
X 7
805 7
806 7
807
X
X 7
810 7
811
X
X
X
X
X
X
X
European
≥ 1,5 < 3
≥ 0 < 2,5 7
100 7
101 7
102 7
103 7
104 7
105 7
106 7
107 7
108 7
109 7
110 7
111 7
112 7
113 7
115 7
116 7
117 7
798 7
799
≥ 2,5 < 6 7
120 7
121 7
122 7
123 7
124 7
125 7
126 7
127 7
128 7
129 7
130 7
131 7
132 7
133 7
135 7
136 7
137 7
808 7
809
Union
≥ 6 < 18 7
140 7
141 7
142 7
143 7
144 7
145 7
146 7
147 7
148 7
149 7
150 7
151 7
152 7
153 7
155 7
156 7
157 7
818 7
819
≥ 18 < 30 7
160 7
161 7
162 7
163 7
164 7
165 7
166 7
167 7
168 7
169 7
170 7
171 7
172 7
173 7
175 7
176 7
177 7
828 7
829
≥ 30 < 60 7
180 7
181 7
182 7
183
X 7
185 7
186 7
187 7
188
X 7
190 7
191 7
192
X 7
195 7
196
X
X
X
≥ 60 7
820 7
821 7
822
X
X 7
825 7
826 7
827
X
X 7
830 7
831
X
X
X
X
X
X
X
≥ 3 < 6
≥ 0 < 2,5 7
840 7
841 7
842 7
843 7
844 7
845 7
846 7
847 7
848 7
849 7
850 7
851 7
852 7
853 7
855 7
856 7
857 7
858 7
859
≥ 2,5 < 12 7
200 7
201 7
202 7
203 7
204 7
205 7
206 7
207 7
208 7
209 7
210 7
211 7
212 7
213 7
215 7
216 7
217 7
220 7
221
≥ 12 7
260 7
261 7
262 7
263 7
264 7
265 7
266 7
267 7
268 7
269 7
270 7
271 7
272 7
273 7
275 7
276
X 7
838
X
≥ 6 < 9
≥ 0 < 4 7
860 7
861 7
862 7
863 7
864 7
865 7
866 7
867 7
868 7
869 7
870 7
871 7
872 7
873 7
875 7
876 7
877 7
878 7
879
26.5.2011
≥ 4 < 15 7
300 7
301 7
302 7
303 7
304 7
305 7
306 7
307 7
308 7
309 7
310 7
311 7
312 7
313 7
315 7
316 7
317 7
320 7
321
≥ 15 7
360 7
361 7
362 7
363 7
364 7
365 7
366 7
367 7
368 7
369 7
370 7
371 7
372 7
373 7
375 7
376
X 7
378
X

---

26.5.2011 Off
Starch/glucose (% by weight) (1 )
≥ 0 < 5
≥ 5 < 25
≥ 25 < 50
≥ 50 < 75
≥ 75
Milkfat
Milk proteins
(% by weight)
(% by
weight) (3 )
Sucrose/Invert sugar/Isoglucose (% by weight) (2 )
≥ 0
≥ 5
≥ 30
≥ 50
≥ 5
≥ 30
≥ 50
≥ 5
≥ 30
≥ 5
< 5
< 30
< 50
< 70
≥ 70
≥ 0
< 5
< 30
< 50
< 70
≥ 70
≥ 0
< 5
< 30
< 50
≥ 50
≥ 0
< 5
< 30
≥ 30
≥ 0
< 5
≥ 5
EN
≥ 9 < 12
≥ 0 < 6 7
900 7
901 7
902 7
903 7
904 7
905 7
906 7
907 7
908 7
909 7
910 7
911 7
912 7
913 7
915 7
916 7
917 7
918 7
919

≥ 6 < 18 7
400 7
401 7
402 7
403 7
404 7
405 7
406 7
407 7
408 7
409 7
410 7
411 7
412 7
413 7
415 7
416 7
417 7
420 7
421
≥ 18 7
460 7
461 7
462 7
463 7
464 7
465 7
466 7
467 7
468
X 7
470 7
471 7
472
X 7
475 7
476
X
X
X
≥ 12 < 18
≥ 0 < 6 7
940 7
941 7
942 7
943 7
944 7
945 7
946 7
947 7
948 7
949 7
950 7
951 7
952 7
953 7
955 7
956 7
957 7
958 7
959
≥ 6 < 18 7
500 7
501 7
502 7
503 7
504 7
505 7
506 7
507 7
508 7
509 7
510 7
511 7
512 7
513 7
515 7
516 7
517 7
520 7
521
≥ 18 7
560 7
561 7
562 7
563 7
564 7
565 7
566 7
567 7
568
X 7
570 7
571 7
572
X 7
575 7
576
X
X
X
≥ 18 < 26
≥ 0 < 6 7
960 7
961 7
962 7
963 7
964 795 7
966 7
967 7
968 7
969 7
970 7
971 7
972 7
973 7
975 7
976 7
977 7
978 7
979
icial
≥ 6 7
600 7
601 7
602 7
603 7
604 7
605 7
606 7
607 7
608 7
609 7
610 7
611 7
612 7
613 7
615 7
616
X 7
620
X
Jour
≥ 26 < 40
≥ 0 < 6 7
980 7
981 7
982 7
983 7
984 7
985 7
986 7
987 7
988
X 7
990 7
991 7
992
X 7
995 7
996
X
X
X
nal
≥ 6 7
700 7
701 7
702 7
703
X 7
705 7
706 7
707 7
708
X 7
710 7
711 7
712
X 7
715 7
716
X
X
X
of
the
≥ 40 < 55 7
720 7
721 7
722 7
723
X 7
725 7
726 7
727 7
728
X 7
730 7
731 7
732
X 7
735 7
736
X
X
X
European
≥ 55 < 70 7
740 7
741 7
742
X
X 7
745 7
746 7
747
X
X 7
750 7
751
X
X
X
X
X
X
X
≥ 70 < 85 7
760 7
761 7
762
X
X 7
765 7
766
X
X
X 7
770 7
771
X
X
X
X
X
X
X
Union
≥ 85 7
780 7
781
X
X
X 7
785 7
786
X
X
X
X
X
X
X
X
X
X
X
X
(1 ) Starch/glucose
The content of the goods (as presented) in starch, its degradation products, i.e. all the polymers of glucose, and the glucose, determined as glucose and expressed as starch (on a dry matter basis, 100 % purity; factor for conversion of
glucose to starch: 0,9).
However, where a mixture of glucose and fructose is declared (in whatever form) and/or is found to be present in the goods, the amount of glucose to be included in the above calculation is that which is in excess of the fructose content
of the goods.
(2 ) Sucrose/invert sugar/isoglucose
The content of the goods (as presented), in sucrose, together with the sucrose which results from expressing as sucrose any mixture of glucose and fructose (the arithmetical sum of the amounts of these two sugars multiplied by 0,95),
which is declared (in whatever form) and/or found to be present in the goods.
However, where the fructose content of the goods is less than the glucose content, the amount of glucose to be included in the above calculation shall be an amount equal, by weight, to that of fructose.
Note: In all cases, where a hydrolysis product of lactose is declared, and/or galactose is found to be present among the sugars, then the amount of glucose equal to that of galactose is deducted from the total glucose content before any
other calculations are carried out.
(3 ) Milk proteins
Caseins and/or caseinates forming part of goods shall not he regarded as milk proteins if the goods do not have any constituent of lactic origin.
Milkfat contained in the goods at less than 1 %, and lactose at less than 1 %, by weight, are not considered as other constituents of lactic origin.
L
When customs formalities are completed, the person concerned must include in the appropriate declaration: ‘only milk ingredient: casein/caseinate’, if such is the case.
138/39

---