Explanatory Notes to the Combined Nomenclature of the European Communities
Date: 2009-12-30
Institutions: European Commission
Subjects: Combined Nomenclature, cocoa, common customs tariff








C_2009322EN.01001101.xml










30.12.2009   


EN


Official Journal of the European Union


C 322/11





Explanatory Notes to the Combined Nomenclature of the European Communities
2009/C 322/02
Pursuant to Article 9(1)(a), second indent, of Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (1), the Explanatory Notes to the Combined Nomenclature of the European Communities (2) are amended as follows:

Page 79

Between the title of heading 1806 (Chocolate and other food preparations containing cocoa) and 1806 20 10, the following text is inserted:

‘Only products containing cocoa beans, cocoa paste or cocoa powder are considered to contain cocoa within the meaning of heading 1806.’


Page 81


Chapter 19

The following third paragraph is added to ‘General’:

‘In the case of products containing caffeine or theobromine from sources other than cocoa, these additional amounts of caffeine or theobromine should not be taken into account in calculating the cocoa content.’

Between the title of heading 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) and 1901 20 00, the following text is inserted:

‘Only products containing cocoa beans, cocoa paste or cocoa powder are considered to contain cocoa within the meaning of heading 1901’

The following second paragraph is added to the CN Explanatory Note to heading 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):

‘Only products containing cocoa beans, cocoa paste or cocoa powder are considered to contain cocoa within the meaning of heading 1904’


Page 82

The following third paragraph is added to the CN Explanatory Note to heading 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):

‘Only products containing cocoa beans, cocoa paste or cocoa powder are considered to contain cocoa within the meaning of heading 1905’


Page 89

The following eighth paragraph is added to the CN Explanatory Note to heading 2105 00 (Ice cream and other edible ice, whether or not containing cocoa):

‘Only products containing cocoa beans, cocoa paste or cocoa powder are considered to contain cocoa within the meaning of heading 2105 00’



(1)  OJ L 256, 7.9.1987, p. 1.

(2)  OJ C 133, 30.5.2008, p. 1.