3. Products processed from cereals U.K.
| a The export refund is paid in respect of maize, groats and meal:
| ||
| b ‘Hulled grains’ are grains corresponding to the definition given in the Annex to Commission Regulation (EEC) No 821/68 (OJ No L 149, 29. 6. 1968, p. 46). | ||
| c ‘Pearled grains’ are grains corresponding to the definition given in the Annex to Regulation (EEC) No 821/68. | ||
| d Pursuant to Council Regulation (EEC) No 2730/75 (OJ No L 281, 1. 11. 1975, p. 20) the product falling within subheadings 1702 30 51 and 1702 30 59 enjoys the same export refund as the product falling within subheadings 1702 30 91, 1702 30 99, 1702 40 90 and 1702 90 50. | ||
| e The analytical method to be used for the determination of the fatty matter content is that printed in Annex I (method A) to Commission Directive 84/4/EEC (OJ No L 15, 18. 1. 1984. p. 28). | ||
| f The procedure to be followed for the determination of the fatty matter content is as follows:
| ||
| CN code | Description of goods | Product code |
|---|---|---|
| 1102 | Cereal flours other than of wheat or meslin: | |
| 1102 20 | – Maize (corn) flour: | |
| 1102 20 10 | – – Of a fat content not exceeding 1,5 % by weight: | |
| – Of a fat content, referred to dry matter, not exceeding 1,3 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,8 % by weighte | 1102 20 10 100 | |
| – Of a fat content, referred to dry matter, exceeding 1,3 % but not exceeding 1,5 % by weight and of a crude fibre content, referred to dry matter, not exceeding 1 % by weighte | 1102 20 10 300 | |
| – Othere | 1102 20 10 900 | |
| 1102 20 90 | – – Other: | |
| – Of a fat content, referred to dry matter, exceeding 1,5 % but not exceeding 1,7% by weight and of a crude fibre content, referred to dry matter, not exceeding 1 % by weighte | 1102 20 90 100 | |
| – Othere | 1102 20 90 900 | |
| 1102 30 00 | – Rice flour | 1102 30 00 000 |
| ex 1102 90 | – Other: | |
| 1102 90 10 | – – Barley flour: | |
| – Of an ash content, referred to dry matter, not exceeding 0,9 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,9% by weight | 1102 90 10 100 | |
| – Other | 1102 90 10 900 | |
| 1102 90 30 | – – Oat flour: | |
| – Of an ash content, referred to dry matter, not exceeding 2,3 % by weight, of a crude fibre content, referred to dry matter, not exceeding 1,8 % by weight, of a moisture content not exceeding 11 % and of which the peroxydase is virtually inactivated | 1102 90 30 100 | |
| – Other | 1102 90 30 900 | |
| 1103 | Cereal groats, meal and pellets: | |
| – Groats and meal: | ||
| 1103 12 00 | – – Of oats: | |
| – Of an ash content, referred to dry matter, not exceeding 2,3 % by weight, of a tegument content not exceeding 0,1 % of a moisture content not exceeding 11 % and of which the peroxydase is virtually inactivated | 1103 12 00 100 | |
| – Other | 1103 12 00 900 | |
| 1103 13 | – – Of maize (corn): | |
| – – – Of a fat content not exceeding 1,5 % by weight: | ||
| 1103 13 11 | – – – – For the brewing industry: | |
| – Of a fat content, referred to dry matter, not exceeding 0,9 % by weight and a crude fibre content, referred to dry matter not exceeding 0,6% by weighta f | 1103 13 11 100 | |
| – Of a fat content, referred to dry matter, not exceeding 1,3 % by weight and a crude fibre content, referred to dry matter, not exceeding 0,8 % by weighta f | 1103 13 11 300 | |
| – Of a fat content, referred to dry matter exceeding 1,3 % by weight but not exceeding 1,5 % by weight and of a crude fibre content, referred to dry matter, not exceeding 1,0 % by weighta f | 1103 13 11 500 | |
| – Other | 1103 13 11 900 | |
| 1103 13 19 | – – – – Other: | |
| – Of a fat content, referred to dry matter, not exceeding 0,9 % by weight and a crude fibre content, referred to dry matter, not exceeding 0,6 % by weighta f | 1103 13 19 100 | |
| – Of a fat content, referred to dry matter, not exceeding 1,3 % by weight and a crude fibre content, referred to dry matter, not exceeding 0,8 % by weighta f | 1103 13 19 300 | |
| – Of a fat content, referred to dry matter, exceeding 1,3 % but not exceeding 1,5 % by weight and of a crude fibre content, referred to dry matter, not exceeding 1,0% by weighta f | 1103 13 19 500 | |
| – Other | 1103 13 19 900 | |
| 1103 13 90 | – – – Other: | |
| – Of a fat content, referred to dry matter, exceeding 1,5 % by weight but not exceeding 1,7 % by weight and of a crude fibre content, referred to dry matter, not exceeding 1,0 % by weighta f | 1103 13 90 100 | |
| – Other | 1103 13 90 900 | |
| 1103 14 00 | – – Of rice | 1103 14 00 000 |
| ex 1103 19 | – – Of other cereals: | |
| 1103 19 10 | – – Of rye | 1103 19 10 000 |
| 1103 19 30 | – – – Of barley: | |
| – Of an ash content, referred to dry matter, not exceeding 1 % by weight and of crude fibre content, referred to dry matter, not exceeding 0,9% by weight | 1103 19 30 100 | |
| – Other | 1103 19 30 900 | |
| – Pellets: | ||
| 1103 21 00 | – – Of wheat | 1103 21 00 000 |
| ex 1103 29 | – – Of other cereals: | |
| 1103 29 20 | – – – Of barley | 1103 29 20 000 |
| 1103 29 30 | – – – Of oats | 1103 29 30 000 |
| 1103 29 40 | – – – Of maize | 1103 29 40 000 |
| 1104 | Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading No 1006; germ of cereals, whole, rolled, flaked or ground: | |
| – Rolled or flaked grains: | ||
| ex 1104 11 | – – Of barley: | |
| 1104 11 90 | – – – Flaked: | |
| – Of an ash content, referred to dry matter, not exceeding 1 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,9 % by weight. | 1104 11 90 100 | |
| – Other | 1104 11 90 900 | |
| ex 1104 12 | – – Of oats: | |
| 1104 12 90 | – – – Flaked: | |
| – Of an ash content, referred to dry matter, not exceeding 2,3 % by weight, of a tegument content not exceeding 0,1 %, of a moisture content not exceeding 12% and of which the peroxydase is virtually inactivated | 1104 12 90 100 | |
| – Of an ash content, referred to dry matter, not exeeding 2,3 % by weight, of a tegument content exceeding 0,1 %, but not exceeding 1,5 %, of a moisture content not exceeding 12 % and of which the peroxydase is virtually inactivated. | 1104 12 90 300 | |
| – Other | 1104 12 90 900 | |
| ex 1104 19 | – – Of other cereals: | |
| 1104 19 10 | – – – Of wheat | 1104 19 10 000 |
| 1104 19 50 | – – – Of maize: | |
| – Flaked: | ||
| – Of a fat content, referred to dry matter, not exceeding 0,9 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,7% by weight | 1104 19 50 110 | |
| – Of a fat content, referred to dry matter, not exceeding 1,3 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,8 % by weight | 1104 19 50 130 | |
| – Of a fat content, referred to dry matter, exceeding 1,3 % but not exceeding 1,7% by weight and of crude fibre content, referred to dry matter, not exceeding 1 % by weighta f | 1104 19 50 150 | |
| – Other | 1104 19 50 190 | |
| – Rolled | 1104 19 50 900 | |
| – – – Other: | ||
| 1104 19 91 | – – – – Flaked rice | 1104 19 91 000 |
| – Other worked grains (for example, hulled, pearled, sliced or kibbled): | ||
| ex 1104 21 | – – Of barley: | |
| 1104 21 10 | – – – Hulled (shelled or husked): | |
| – Of an ash content, referred to dry matter, not exceeding 1 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,9 % by weightb | 1104 21 10 100 | |
| – Otherb | 1104 21 10 900 | |
| 1104 21 30 | – – – Hulled and sliced or kibbled (‘Grütze’ or ‘Grutten’): | |
| – Of an ash content, referred to dry matter, not exceeding 1 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,9 % by weight (‘Grütze’ or ‘Grutten’)b | 1104 21 30 100 | |
| – Otherb | 1104 21 30 900 | |
| 1104 21 50 | – – – Pearled: | |
| – Of an ash content, referred to dry matter, not exceeding 1 % by weight (without talc) | ||
| – first categoryc | 1104 21 50 100 | |
| – Of an ash content, referred to dry matter, not exceeding 1 % by weight (without talc) | ||
| – second categoryc | 1104 21 50 300 | |
| – Other | 1104 21 50 900 | |
| ex 1104 22 | – – Of oats: | |
| 1104 22 10 | – – – Hulled (shelled or husked): | |
| – Of an ash content, referred to dry matter, not exceeding 2,3 % by weight, of tegument content not exceeding 0,5 %, of a moisture content not exceeding 11 % and of which the peroxydase is virtually inactivatedb | 1104 22 10 100 | |
| – Otherb | 1104 22 10 900 | |
| 1104 22 30 | – – – Hulled and sliced or kibbled (‘Grütze’ or ‘Grutten’): | |
| – Of an ash content, referred to dry matter, not exceeding 2,3 % by weight, of a tegument content not exceeding 0,1 %, of a moisture content not exceeding 11 % and of which the peroxydase is virtually inactivated (‘Grütze’ or ‘Grutten’)b | 1104 22 30 100 | |
| – Otherb | 1104 22 30 900 | |
| 1104 22 50 | – – – Pearledc | 1104 22 50 000 |
| ex 1104 23 | – – Of maize (corn): | |
| 1104 23 10 | – – – Hulled (shelled or husked), whether or not sliced or kibbled: | |
| – Of a fat content, referred to dry matter, not exceeding 0,9 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,6% by weight (‘Grütze’ or ‘Grutten’)b f | 1104 23 10 100 | |
| – Of a fat content, referred to dry matter, not exceeding 1,3 % by weight and of a crude fibre content, referred to dry matter, not exceeding 0,8% by weight (‘Grütze’ or ‘Grutten’)b f | 1104 23 10 300 | |
| – Other | 1104 23 10 900 | |
| 1104 29 | – – Of other cereals: | |
| ex 1104 29 10 | – – – Hulled (shelled or husked), whether or not sliced or kibbled: | |
| – Wheat, not sliced or kibbledb | 1104 29 10 100 | |
| – Other | 1104 29 10 900 | |
| – – – Not otherwise worked than kibbled: | ||
| 1104 29 91 | – – – – Of wheat | 1104 29 91 000 |
| 1104 29 95 | – – – – Of rye | 1104 29 95 000 |
| 1104 30 | – Germ of cereals, whole, rolled, flaked or ground: | |
| 1104 30 10 | – – Of wheat | 1104 30 10 000 |
| 1104 30 90 | – – Of other cereals | 1104 30 90 000 |
| 1107 | Malt, whether or not roasted: | |
| ex 1107 10 | – Not roasted: | |
| – – Of wheat: | ||
| 1107 10 11 | – – – In the form of flour | 1107 10 11 000 |
| – – Other: | ||
| 1107 10 91 | – – – In the form of flour | 1107 10 91 000 |
| 1108 | Starches; inulin: | |
| – Starches: | ||
| 1108 11 00 | – – Wheat starch: | |
| – Of a starch content of not less than 85 % by weight | 1108 11 00 100 | |
| – Other | 1108 11 00 900 | |
| 1108 12 00 | – – Maize (corn) starch: | |
| – Of a starch content of not less than 85 % by weight | 1108 12 00 100 | |
| – Other | 1108 12 00 900 | |
| 1108 13 00 | – – Potato starch: | |
| – Of a starch content of not less than 78 % by weight | 1108 13 00 100 | |
| – Other | 1108 13 00 900 | |
| 1108 14 00 | – – Of Maniok: | |
| – Of a starch content of not less than 85 % by weight | 1108 14 00 100 | |
| – Other | 1108 14 00 900 | |
| 1108 19 | – – Other starches: | |
| 1108 19 10 | – – – Rice starch: | |
| – Of a starch content of not less than 85 % by weight | 1108 19 10 100 | |
| – Other | 1108 19 10 900 | |
| 1108 19 90 | – – – Other: | |
| – Of a starch content of not less than 85 % by weight | 1108 19 90 100 | |
| – Other | 1108 19 90 900 | |
| 1109 00 00 | Wheat gluten, whether or not dried: | |
| – Dried wheat gluten, of a protein content, referred to dry matter, of 82% or more by weight (N 6.25) | 1109 00 00 100 | |
| – Other | 1109 00 00 900 | |
| 1702 | Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artifical honey, whether or not mixed with natural honey; caramel: | |
| ex 1702 30 | – Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose: | |
| – – Other: | ||
| – – – Other: | ||
| 1702 30 91 | – – – – In the form of white crystalline powder, whether or not agglomeratedd | 1702 30 91 000 |
| 1702 30 99 | – – – – Otherd | 1702 30 99 000 |
| ex 1702 40 | – Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose: | |
| 1702 40 90 | – – Otherd | 1702 40 90 000 |
| 1702 90 | – Other, including invert sugar: | |
| ex 1702 90 50 | – – Maltodextrine and maltodextrine syrup: | |
| – Maltodextrine, in the form of white crystalline powder, whether or not agglomeratedd | 1702 90 50 100 | |
| – Other | 1702 90 50 900 | |
| – – Caramel: | ||
| – – – Other: | ||
| 1702 90 75 | – – – – In the form of powder, whether or not agglomerated | 1702 90 75 000 |
| 1702 90 79 | – – – – Other | 1702 90 79 000 |
| 2106 | Food preparations not elsewhere specified or included: | |
| 2106 90 | – Other: | |
| – – Flavoured or coloured sugar syrups: | ||
| – – – Other: | ||
| 2106 90 55 | – – – – Glucose syrup and maltodextrine syrup | 2106 90 55 000 |
| 2302 | Bran, sharps and other residues, whether or not in the form of pellets derived from the sifting, milling or other working of cereals or of leguminous plants: | |
| 2302 10 | – Of maize (corn): | |
| 2302 10 10 | – – With a starch content not exceeding 35 % by weight | 2302 10 10 000 |
| 2302 10 90 | – – Other: | |
| – Of a starch content exceeding 35 % by weight, and not having undergone a denaturing process, or of a starch content exceeding 45 % by weight and having undergone denaturing process | 2302 10 90 100 | |
| – Other | 2302 10 90 900 | |
| 2302 20 | – Of rice: | |
| 2302 20 10 | – – With a starch content not exceeding 35% by weight | 2302 20 10 000 |
| 2302 20 90 | – – Other: | |
| – Of a starch content exceeding 35 % by weight, and not having undergone a denaturig process, or of a starch content exceeding 45 % by weight and having undergone denaturing process | 2302 20 90 100 | |
| – Other | 2302 20 90 900 | |
| 2302 30 | – Of wheat: | |
| 2302 30 10 | – – Of which the starch content does not exceed 28 % by weight, and of which the proportion that passes through a sieve with an aperture of 0,2 mm does not exceed 10 % by weight or alternatively the proportion that passes through the sieve has an ash content, calculated on the dry product, equal to or more than 1,5 % by weight | 2302 30 10 000 |
| ex 2302 30 90 | – – Other | 2302 30 90 000 |
| 2302 40 | – Of other cereals: | |
| 2302 40 10 | – – Of which the starch content does not exceed 28 % by weight, and of which the proportion that passes through a sieve with an aperture of 0,2 mm does not exceed 10 % by weight or alternatively the proportion that passes through the sieve has an ash content, calculated on the dry product, equal to or more than 1,5 % by weight | 2302 40 10 000 |
| 2302 40 90 | – – Other | 2302 40 90 000 |
| 2303 | Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets: | |
| ex 2303 10 | – Residues of starch manufacture and similar residues: | |
| – – Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product: | ||
| 2303 10 11 | – – – Exceeding 40% by weight: | |
| – Of 63 % or more by weight (N × 6,25) | 2303 10 11 100 | |
| – Other | 2303 10 11 900 | |