Commission Implementing Regulation (EU) 2025/1220 of 16 June 2025 concerning the classification of certain goods in the Combined Nomenclature
Date: 2025-06-16
Institutions: Directorate-General for Taxation and Customs Union, European Commission
Subjects: Combined Nomenclature, prepared foodstuff, specification of tariff heading








L_202501220EN.000101.fmx.xml












Official Journal of the European Union


EN
L series













2025/1220


19.6.2025







            COMMISSION IMPLEMENTING REGULATION (EU) 2025/1220
of 16 June 2025
         
concerning the classification of certain goods in the Combined Nomenclature


THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,


Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (1), and in particular Article 57(4) and Article 58(2) thereof,

Whereas:







(1)


In order to ensure uniform application of the Combined Nomenclature annexed to Council Regulation (EEC) No 2658/87 (2), it is necessary to adopt measures concerning the classification of the goods referred to in the Annex to this Regulation.












(2)


Regulation (EEC) No 2658/87 has laid down the general rules for the interpretation of the Combined Nomenclature. Those rules apply also to any other nomenclature which is wholly or partly based on it or which adds any additional subdivision to it and which is established by specific provisions of the Union, with a view to the application of tariff and other measures relating to trade in goods.












(3)


Pursuant to those general rules, the goods described in column (1) of the table set out in the Annex should be classified under the CN code indicated in column (2), by virtue of the reasons set out in column (3) of that table.












(4)


It is appropriate to provide that binding tariff information issued in respect of the goods concerned by this Regulation which does not conform to this Regulation may, for a certain period, continue to be invoked by the holder in accordance with Article 34(9) of Regulation (EU) No 952/2013. That period should be set at three months.












(5)


The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,





HAS ADOPTED THIS REGULATION:



Article 1
The goods described in column (1) of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column (2) of that table.


Article 2
Binding tariff information which does not conform to this Regulation may continue to be invoked in accordance with Article 34(9) of Regulation (EU) No 952/2013 for a period of three months from the date of entry into force of this Regulation.


Article 3
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union.




This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 16 June 2025.


For the Commission,


On behalf of the President,

Gerassimos THOMAS
            

Director-General


Directorate-General for Taxation and Customs Union






(1)  
            OJ L 269, 10.10.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/952/oj.

(2)  Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1, ELI: http://data.europa.eu/eli/reg/1987/2658/oj).




ANNEX







Description of the goods


Classification
(CN-code)


Reasons




(1)


(2)


(3)




The product is a mixture in the form of a powder consisting by weight of the following:






—


60-80 % of sucrose (sugar);










—


20-40 % of gellan gum (a natural polymer).




The sucrose standardises the thickening and stabilising properties of the gellan gum. However, it also acts as an anti-caking agent and prevents clumping during application.
The product is intended for use at approximately 0,1 % by weight as a stabiliser and thickener in soya-based beverages.


2106 90 98 


Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1(b) to Chapter 38 and the wording of CN codes 2106 , 2106 90  and 2106 90 98 .
The significant addition of sucrose goes beyond mere standardisation of the properties of the gellan gum and serves to facilitate the use of the product in soya-based beverages. Consequently, the product is particularly suitable for specific use in food products rather than general use. The classification of the product in heading 3913  is therefore excluded (see the Harmonised System Explanatory Note to heading 3913 , item (1), penultimate paragraph).
The product is predominantly based on sucrose, a substance with nutritive value, and is of a kind used in the preparation of human foodstuffs. The product is therefore excluded from Chapter 38 by the application of Note 1(b) to that Chapter.
Consequently, the product is to be classified under CN code 2106 90 98  as other food preparation, not elsewhere specified or included.







ELI: http://data.europa.eu/eli/reg_impl/2025/1220/oj
ISSN 1977-0677 (electronic edition)