Commission Regulation (EU) No 861/2010Show full title

CHAPTER 21 U.K. MISCELLANEOUS EDIBLE PREPARATIONS

Notes U.K.

1. This chapter does not cover: U.K.

(a)

mixed vegetables of heading 0712;

(b)

roasted coffee substitutes containing coffee in any proportion (heading 0901);

(c)

flavoured tea (heading 0902);

(d)

spices or other products of headings 0904 to 0910;

(e)

food preparations, other than the products described in heading 2103 or 2104, containing more than 20 % by weight of sausage, meat, meat offal, blood, fish or crustaceans, molluscs or other aquatic invertebrates, or any combination thereof (Chapter 16);

(f)

yeast put up as a medicament or other products of heading 3003 or 3004; or

(g)

prepared enzymes of heading 3507.

2. Extracts of the substitutes referred to in note 1(b) are to be classified in heading 2101. U.K.

3. For the purposes of heading 2104, the expression ‘homogenised composite food preparations’ means preparations consisting of a finely homogenised mixture of two or more basic ingredients such as meat, fish, vegetables or fruit, put up for retail sale as infant food or for dietetic purposes, in containers of a net weight content not exceeding 250 g. For the application of this definition, no account is to be taken of small quantities of any ingredients which may be added to the mixture for seasoning, preservation or other purposes. Such preparations may contain a small quantity of visible pieces of ingredients. U.K.

Additional notes U.K.

1. For the purposes of subheadings 2106 10 20 and 2106 90 92, the term ‘starch’ also covers starch breakdown products. U.K.

2. For the purposes of subheading 2106 90 20, ‘compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages’ means those preparations having an alcoholic strength by volume of more than 0,5 % vol. U.K.

3. For the purposes of subheading 2106 90 30, ‘isoglucose’ means the product obtained from glucose or its polymers with a content by weight in the dry state of at least 10 % fructose. U.K.

For the purposes of establishing the duty applicable to products of subheading 2106 90 30, the dry matter content is determined according to Article 42(3) of Regulation (EC) No 951/2006.

4. For the purposes of establishing the duty applicable to products of subheading 2106 90 59, the sucrose content, including other sugars expressed as sucrose, is determined by the method laid down in Article 42(2) of Regulation (EC) No 951/2006. U.K.

CN code	Description	Conventional rate of duty (%)	Supplementary unit
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
Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee
21011100	Extracts, essences and concentrates	9	—
210112	Preparations with a basis of these extracts, essences or concentrates or with a basis of coffee
21011292	Preparations with a basis of these extracts, essences or concentrates of coffee	11,5	—
21011298	Other	9 + EA(2)	—
210120	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
21012020	Extracts, essences or concentrates	6	—
Preparations
21012092	With a basis of extracts, essences or concentrates of tea or maté	6	—
21012098	Other	6,5 + EA(2)	—
210130	Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof
Roasted chicory and other roasted coffee substitutes
21013011	Roasted chicory	11,5	—
21013019	Other	5,1 + 12,7 €/100 kg/net	—
Extracts, essences and concentrates of roasted chicory and other roasted coffee substitutes
21013091	Of roasted chicory	14,1	—
21013099	Other	10,8 + 22,7 €/100 kg/net	—
2102	Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders
210210	Active yeasts
21021010	Culture yeast	10,9	—
Bakers' yeast
21021031	Dried	12 + 49,2 €/100 kg/net(4)	—
21021039	Other	12 + 14,5 €/100 kg/net(4)	—
21021090	Other	14,7	—
210220	Inactive yeasts; other single-cell micro-organisms, dead
Inactive yeasts
21022011	In tablet, cube or similar form, or in immediate packings of a net content not exceeding 1 kg	8,3	—
21022019	Other	5,1	—
21022090	Other	Free	—
21023000	Prepared baking powders	6,1	—
2103	Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard
21031000	Soya sauce	7,7	—
21032000	Tomato ketchup and other tomato sauces	10,2	—
210330	Mustard flour and meal and prepared mustard
21033010	Mustard flour and meal	Free	—
21033090	Prepared mustard	9	—
210390	Other
21039010	Mango chutney, liquid	Free	—
21039030	Aromatic bitters of an alcoholic strength by volume of 44,2 to 49,2 % vol containing from 1,5 to 6 % by weight of gentian, spices and various ingredients and from 4 to 10 % of sugar, in containers holding 0,5 litre or less	Free	l alc. 100 %
21039090	Other	7,7	—
2104	Soups and broths and preparations therefor; homogenised composite food preparations
21041000	Soups and broths and preparations therefor	11,5	—
21042000	Homogenised composite food preparations	14,1	—
210500	Ice cream and other edible ice, whether or not containing cocoa
21050010	Containing no milkfats or containing less than 3 % by weight of such fats	8,6 + 20,2 €/100 kg/net MAX 19,4 + 9,4 €/100 kg/net	—
Containing by weight of milkfats
21050091	3 % or more but less than 7 %	8 + 38,5 €/100 kg/net MAX 18,1 + 7 €/100 kg/net	—
21050099	7 % or more	7,9 + 54 €/100 kg/net MAX 17,8 + 6,9 €/100 kg/net	—
2106	Food preparations not elsewhere specified or included
210610	Protein concentrates and textured protein substances
21061020	Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch	12,8	—
21061080	Other	EA(2)	—
210690	Other
21069020	Compound alcoholic preparations, other than those based on odoriferous substances, of a kind used for the manufacture of beverages	17,3 MIN 1 €/% vol/hl	l alc. 100 %
Flavoured or coloured sugar syrups
21069030	Isoglucose syrups	42,7 €/100 kg/net mas	—
Other
21069051	Lactose syrup	14 €/100 kg/net	—
21069055	Glucose syrup and maltodextrine syrup	20 €/100 kg/net	—
21069059	Other	0,4 €/100 kg/net(3)	—
Other
21069092	Containing no milkfats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch	12,8	—
21069098	Other	9 + EA(1) (2)	—

(1)

WTO tariff quota: see Annex 7.

(2)

See Annex 1.

(3)

Per 1 % by weight of sucrose.

(4)

The collection of the specific duty is suspended, on an autonomous basis, for an indefinite period.