ANNEX I

(referred to in Article 3(2))

Quantities of basic products considered to be used

(per 100 kg of goods)
CN code	Description	Common wheat	Durum wheat	Rye	Barley	Maize	Rice	White sugar	Molasses	Skimmed milk powder (PG 2)	Whole milk powder (PG 3)	Butter (PG 6)
CN code	Description	kg	kg	kg	kg	kg	kg	kg	kg	kg	kg	kg
(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)	(9)	(10)	(11)	(12)	(13)
0403	Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa:
0403 10	– Yoghurt:
	– – Flavoured or containing added fruit, nuts or cocoa:
	– – – 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
0403 10 59	– – – Other, of a milkfat content by weight:
0403 10 91	– – – – Not exceeding 3 %									9		2
0403 10 93	– – – – Exceeding 3 % but not exceeding 6 %									8		5
0403 10 99	– – – – Exceeding 6 %									8		10
0403 90	– Other:
	– – Flavoured or containing added fruit, nuts or cocoa:
	– – – In powder, granules or other solid forms, of a milkfat 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
0403 90 79	– – – Other, of a milkfat content by weight:
0403 90 91	– – – – Not exceeding 3 %									9		2
0403 90 93	– – – – Exceeding 3 % but not exceeding 6 %									8		5
0403 90 99	– – – – Exceeding 6 %									8		10
0405	Butter and other milkfats and oils derived from milk; dairy spreads:
0405 20	– Dairy spreads:
0405 20 10	– – Of a fat content, by weight, of 39 % or more but less than 60 %	see Annex II
0405 20 30	– – Of a fat content, by weight, of 60 % or more but not exceeding 75 %	see Annex II
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 dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption:
0711 90	– Other vegetables; mixtures of vegetables:
0711 90	– – Vegetables:
0711 90 30	– – – Sweetcorn					100(a)
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 % of milkfats											15
1517 90	– Other:
1517 90 10	– – Containing, by weight more than 10 % but not more than 15 % of milkfats											15
1704	Sugar confectionery (including white chocolate), not containing cocoa:
1704 10	– Chewing gum, whether or not sugar-coated:
1704 10 10	– – Containing less than 60 % by weight of sucrose (including invert sugar expressed as sucrose)					30		58
1704 10 90	– – Containing 60 % or more by weight of sucrose (including invert sugar expressed as sucrose)					16		70
1704 90	– Other:
1704 90 30	– – White chocolate							45			20
1704 90 51 to 1704 90 99	– – Other	See Annex II
1806	Chocolate and other food preparations containing cocoa:
1806 10	– Cocoa powder, containing added sugar or other sweetening matter:
1806 10 20	– – Containing 5 % or more but less than 65 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose							60
1806 10 30	– – Containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose							75
1806 10 90	– – Containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose							100
1806 20	– Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings of a content exceeding 2 kg	See Annex II
1806 20	– Other, in blocks, slabs or bars:	See Annex II
1806 31	– – Filled	See Annex II
1806 32	– – Not filled	See Annex II
1806 90	– Other	See Annex II
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 heading 1905	See Annex II
1901 90	– Other:
1901 90	– – Malt extract:
1901 90 11	– – – With a dry extract content of 90 % or more by weight				195
1901 90 19	– – – Other				159
1901 90 19	– – Other:
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:
1902	– Uncooked pasta not stuffed or otherwise prepared:
1902 11 00	– – Containing eggs		167
1902 19	– – Other:
1902 19 10	– – – Containing no common wheat flour or meal		167
1902 19 90	– – – Other	67	100
1902 20	– Stuffed pasta, whether or not cooked or otherwise prepared:
1902 20	– – 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:
1902 40 10	– – Unprepared		167
1902 40 90	– – Other		66
1903 00 00	Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms					161
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:
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
1904 10 90	– – Other		53		53	53	53
1904 20	Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals:
1904 20 10	– – Preparations of the muesli type based on unroasted cereal flakes	See Annex II
1904 20 10	– – 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 or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products:
1905 10 00	– Crispbread			140
1905 20	– Gingerbread and the like:
1905 20 10	– – Containing by weight less than 30 % of sucrose (including invert sugar expressed as sucrose)	44		40				25
1905 20 30	– – Containing by weight 30 % or more but less than 50 % of sucrose (including invert sugar expressed as sucrose)	33		30				45
1905 20 90	– – Containing by weight 50 % or more of sucrose (including invert sugar expressed as sucrose)	22		20				65
1905 20 90	– Sweet biscuits; waffles and wafers:
1905 31	– – Sweet biscuits	See Annex II
1905 32	– – Waffles and wafers	See Annex II
1905 40	– Rusks, toasted bread and similar toasted products	See Annex II
1905 90	– Other:
1905 90 10	– – Matzos	168
1905 90 20	– – Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products					644
1905 90 30 to 1905 90 90	– – Other	See Annex II
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)
2001 90 40	– – Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch					40(a)
2004	Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006 :
2004 10	– Potatoes:
2004 10	– – 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)
2005	Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 :
2005 20	– Potatoes:
2005 20 10	– – In the form of flour, meal or flakes	See Annex II
2005 80 00	– Sweetcorn (Zea mays var. saccharata)					100(a)
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:
2008	– Other, including mixtures other than those of subheading 2008 19 :
2008 99	– – Other:
	– – – Not containing added spirit:
	– – – – Not containing added sugar:
2008 99 85	– – – – – Maize (corn), other than sweetcorn (Zea mays var. saccharata)					100(a)
2008 99 91	– – – – – Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch					40(a)
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 substitutes and extracts, essences and concentrates thereof:
2101	– Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:
2101 12	– – Preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:
2101 12 98	– – – Other	See Annex II
2101 20	– Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or maté:
2101 20	– – Preparations:
2101 20 98	– – – Other	See Annex II
2101 30	– Roasted chicory and other roasted coffee substitutes and extracts, essences and concentrates thereof:
2101 30	– – Roasted chicory and other roasted coffee substitutes:
2101 30 19	– – – Other				137
2101 30 19	– – 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:
2102 10	– Active yeasts:
2102 10	– – Bakers’ yeast:
2102 10 31	– – – Dried								425
2102 10 39	– – – Other								125
2105 00	Ice cream and other edible ice, whether or not containing cacao:
2105 00 10	– Containing no milkfats or containing less than 3 % by weight of such fats							25		10
2105 00 10	– 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
2106	Food preparations not elsewhere specified or included:
2106 10	– Protein concentrates and textured protein substances:
2106 10 80	– – Other	See Annex II
2106 90	– Other:
2106 90	– – Other:
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:
2202 90	– – Other, containing by weight of fat obtained from the products of heading 0401 to 0404 :
2202 90 91	– – – Less than 0,2 %							10		8
2202 90 95	– – – 0,2 % or more but less than 2 %							10			6
2202 90 99	– – – 2 % or more							10			13
2905	Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:
2905	– Other polyhydric alcohols:
2905 43 00	– – Mannitol							300
2905 44	– – D-Glucitol (sorbitol):
2905 44	– – – In aqueous solution:
2905 44 11	– – – – Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content					172
2905 44 19	– – – – Other							90
2905 44 19	– – – Other:
2905 44 91	– – – – Containing 2 % or less by weight of D-mannitol, calculated on the D-Glucitol content					245
2905 44 99	– – – – Other							128
3302	Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these 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
3505	Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches:
3505 10	– Dextrins and other modified starches:
3505 10 10	– – Dextrins					189
3505 10 10	– – Other modified starches:
3505 10 90	– – – Other					189
3505 20	– Glues:
3505 20 10	– – Containing, by weight, less than 25 % of starches of dextrins or other modified starches					48
3505 20 30	– – Containing, by weight, 25 % or more but less than 55 % of starches or dextrins or other modified starches					95
3505 20 50	– – Containing, by weight, 55 % or more but less than 80 % of starches or dextrins or other modified starches					151
3505 20 90	– – Containing, by weight, 80 % or more of starches or dextrins or other modified starches					189
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, 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 less than 70 %					132
3809 10 50	– – Containing by weight of such substances 70 % or more but less than 83 %					161
3809 10 90	– – Containing by weight of such substances 83 % or more					189
3824	Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included:
3824 60	– Sorbitol other than of subheading 2905 44 :
3824 60	– – In aqueous solution:
3824 60 11	– – – Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content					172
3824 60 19	– – – Other							90
3824 60 19	– – Other:
3824 60 91	– – – Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content					245
3824 60 99	– – – Other							128

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)

Milkfat, milk proteins, sucrose, invert sugar and isoglucose; starch and glucose contents

Skimmed milk powder (PG 2)

Whole milk powder (PG 3)

Butter (PG 6)

White sugar

Common wheat

Maize

(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 %

—	6 % or more but less than 18 %

—	18 % or more but less than 30 %

—	30 % or more but less than 60 %

146

—	60 % or more

208

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:

—	Containing by weight of milk proteins:

—	2,5 % or more but less than 6 %

—	6 % or more but less than 18 %

—	18 % or more but less than 30 %

—	30 % or more but less than 60 %

146

—	60 % or more

208

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:

—	Containing by weight of milk proteins:

—	2,5 % or more but less than 12 %

—	12 % or more

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

—	Containing by weight of milk proteins:

—	4 % or more but less than 15 %

—	15 % or more

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

—	Containing by weight of milk proteins:

—	6 % or more but less than 18 %

—	18 % or more

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

—	Containing by weight of milk proteins:

—	6 % or more but less than 18 %

—	18 % or more

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

—	Containing 6 % or more by weight of milk proteins

Containing 26 % or more but less than 40 % by weight of milkfats:

—	Containing no milk proteins or containing less than 6 % by weight of such proteins

—	Containing 6 % or more by weight of milk proteins

Containing by weight of milkfats:

—	40 % or more but less than 55 %

—	55 % or more but less than 70 %

—	70 % or more but less than 85 %

—	85 % or more

117

B.	Containing by weight of sucrose, invert sugar and/or isoglucose:

—	5 % or more but less than 30 %

—	30 % or more but less than 50 %

—	50 % or more but less than 70 %

—	70 % or more

C.	Containing by weight of starch and/or glucose:

—	5 % or more but less than 25 %

—	25 % or more but less than 50 %

—	50 % or more but less than 75 %

—	75 % or more

101

ANNEX IIΙ

(referred to in Article 3(4))

Additional codes based on the composition of the goods

Milkfat (% by weight)	Milk proteins (% by weight) (3)	Starch/glucose (% by weight) (1)
		≥ 0 < 5					≥ 5 < 25					≥ 25 < 50				≥ 50 < 75			≥ 75
		Sucrose/Invert sugar/Isoglucose (% by weight) (2)
		≥ 0 < 5	≥ 5 < 30	≥ 30 < 50	≥ 50 < 70	≥ 70	≥ 0 < 5	≥ 5 < 30	≥ 30 < 50	≥ 50 < 70	≥ 70	≥ 0 < 5	≥ 5 < 30	≥ 30 < 50	≥ 50	≥ 0 < 5	≥ 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
	≥ 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
	≥ 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
	≥ 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
	≥ 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
≥ 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
	≥ 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
	≥ 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
≥ 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
≥ 18 < 26	≥ 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
≥ 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
≥ 26 < 40	≥ 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
≥ 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
≥ 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
≥ 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.

When customs formalities are completed, the person concerned must include in the appropriate declaration: ‘only milk ingredient: casein/caseinate’, if such is the case.