In order to clarify the classification of mixtures of sugar and other substances in the Combined Nomenclature (CN), further comments have been inserted in the explanatory notes to the CN. The explanations contribute significantly to the interpretation of the individual tariff headings, but are not legally binding. The tariff items in turn determine which duty is payable on the goods in question.
Note in Chapter 13
The following Additional Note 1 has been added to Chapter 13:
“1 “Mixtures of pectin substances and sugar containing more than 90 % by weight of sugar, by dry matter, are excluded from the classification under subheading 1302 20 and are in principle classified in Chapter 17, since the character of the goods is considered to be conferred by sugar
This sets a maximum sugar content limit of 90 % by weight for mixtures of pectins. A mixture with a sugar content of 90 % by weight and 10 % by weight of pectin substances must therefore be classified in Chapter 13. If the sugar content is higher, the mixture acquires the character of sugar and must therefore be classified in Chapter 17.
Note in Chapter 17
The following additional note 8 has been added to Chapter 17:
“8) Throughout the Combined Nomenclature, mixtures of sugar and small quantities of other substances shall be classified in Chapter 17, unless they have the character of a preparation classified elsewhere
This ensures that mixtures of sugar and small quantities of other substances are included in Chapter 17, provided that the mixture retains the character of sugar.
Note in Chapter 21
The following Additional Note 6 has been added to Chapter 21:
“6) Preparations based on coffee, tea or maté or extracts, essences and concentrates thereof containing 97 % or more by weight of sugar by dry matter are excluded from inclusion in heading 2101 and are in principle classified in Chapter 17. The character of such goods shall no longer be that conferred by coffee, tea or maté or extracts, essences and concentrates thereof”
In preparations based on coffee, tea or maté or extracts, essences and concentrates thereof containing 97 % or more by weight of sugar, the character of the goods is no longer determined by these substances. The new Additional Note ensures that classifications of these preparations under heading 2101 are excluded, taking into account a decision of the European Court of Justice (ECJ judgment of 4 March 2004 in Case C-130/02 Krings ECR I-2121).
The classification of goods in the customs tariff regularly causes great difficulties. If you have any questions, please do not hesitate to contact us.
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