TIERISCHE, PFLANZLICHE UND MIKROBIELLE FETTE UND OLE SOWIE DEREN SPALTUNGSERZEUGNISSE > TIERISCHE, PFLANZLICHE ODER MIKROBIELLE FETTE UND ÖLE UND ERZEUGNISSE IHRER SPALTUNG; GENIESSBARE VERARBEITETE FETTE; WACHSE TIERISCHEN ODER PFLANZLICHEN URSPRUNGS > Margarine; genießbare Mischungen und Zubereitungen von tierischen, pflanzlichen oder mikrobiellen Fetten und Ölen sowie von Fraktionen verschiedener Fette und Öle dieses Kapitels, ausgenommen genießbare Fette und Öle sowie deren Fraktionen der Position 1516 > Margarine, ausgenommen flüssige Margarine > andere > mit einem Milchfettgehalt von höchstens 10 GHT
Warenproben
2Synonyme
low-milk-fat margarine, non-liquid edible margarine, margarine up to 10% milk fat
Schlagwörter
Margarine mit niedrigem Milchfettgehalt · nicht flüssige Speisemargarine · Margarine bis 10 % Milchfett · Margarine · nicht flüssig · Milchfettgehalt höchstens 10 GHT
1. This chapter does not cover: (a) pig fat or poultry fat of heading 0209; (b) cocoa butter, fat or oil (heading 1804); (c) edible preparations containing by weight more than 15% of the products of heading 0405 (generally Chapter 21); (d) greaves (heading 2301) or residues of headings 2304 to 2306; (e) fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulfonated oils or other goods of Section VI; (f) factice derived from oils (heading 4002). 2. Heading 1509 does not apply to oils obtained from olives by solvent extraction (heading 1510). 3. Heading 1518 does not cover fats or oils or their fractions, merely denatured, which are to be classified in the heading appropriate to the corresponding undenatured fats and oils and their fractions. 4. Soap-stocks, oil foots and dregs, stearin pitch, glycerol pitch and wool grease residues fall in heading 1522.
This Section does not cover: (a) pig fat or poultry fat of heading 0209; (b) cocoa butter, fat or oil (heading 1804); (c) edible preparations containing by weight more than 15 % of the products of heading 0405 (generally Chapter 21); (d) greaves (heading 2301) or residues of headings 2304 to 2306; (e) fatty acids, prepared waxes, medicaments, paints, varnishes, soap, perfumery, cosmetic or toilet preparations, sulphonated oils or other goods of Section VI; (f) factice derived from oils (heading 4002).
Quelle: Europäische Kommission - Erläuterungen zur KN (ENKN) und HS-Anmerkungen.
C-292/22
15 Jun 2023Teritorialna direktsia Mitnitsa Varna v 'NOVA TARGOVSKA KOMPANIA 2004' AD
On those grounds, the Court (Tenth Chamber) hereby rules: 1. The Combined Nomenclature in Annex I to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, in the versions resulting from Commission Implementing Regulation (EU) 2018/1602 of 11 October 2018 and from Commission Implementing Regulation (EU) 2019/1776 of 9 October 2019, must be interpreted as meaning that a food preparation of palm oil which is not covered by heading 1516 of that nomenclature and which has undergone treatment other than refining falls under heading 1517 of that nomenclature, the question whether that preparation has been chemically modified as a result of that processing being irrelevant in that regard. 2. The Combined Nomenclature in Annex I to Regulation No 2658/87, in the versions resulting from Implementing Regulation 2018/1602 and from Implementing Regulation 2019/1776, must be interpreted as meaning that, in the absence of methods and criteria defined in that nomenclature for the purposes of determining whether such a preparation has undergone treatment other than refining, the customs authorities may choose the appropriate method for that purpose, provided that it is capable of producing results consistent with that nomenclature, which it is for the national court to verify. [Signatures] ( *1 ) Language of the case: Bulgarian.
C-233/15
28 Apr 2016SIA „Oniors Bio" v Valsts ieņēmumu dienests
Judgment of the Court (Eighth Chamber) of 28 April 2016.#SIA „Oniors Bio" v Valsts ieņēmumu dienests.#Reference for a preliminary ruling — Regulation (EEC) No 2658/87 — Common Customs Tariff — Tariff classification — Combined Nomenclature — Subheadings 1517 90 91 and 1518 00 31 — Mixture of fluid vegetable oil, unprocessed, non-volatile, composed of rapeseed oil (88%) and sunflower oil (12%).#Case C-233/15.
€0
€0
+€0
€1.84/kg
€1.84/kg
6.334
KonzentriertBeschaffungspartner in Drittländern
| # | Partner | Wert (EUR) | kg | €/kg | Anteil | Vj. |
|---|---|---|---|---|---|---|
| 1 | 🇬🇧 United Kingdom | €81.4M | 42.1Mt | €1.93/kg | 78.8% | |
| 2 | 🇹🇷 Turkey | €9.3M | 5.9Mt | €1.59/kg | 9.0% | |
| 3 | 🇺🇦 Ukraine | €4.3M | 3.4Mt | €1.26/kg | 4.2% | |
| 4 | 🇦🇺 Australia | €3.7M | 1.6Mt | €2.40/kg | 3.6% | |
| 5 | 🇳🇴 Norway | €3.2M | 1.6Mt | €2.08/kg | 3.1% | |
| 6 | 🇪🇬 Egypt | €1.3M | 1.0Mt | €1.22/kg | 1.2% |
Zielmärkte in Drittländern
| # | Partner | Wert (EUR) | kg | €/kg | Anteil | Vj. |
|---|---|---|---|---|---|---|
| 1 | 🇬🇧 United Kingdom | €714.9M | 423.7Mt | €1.69/kg | 72.5% | |
| 2 | 🇬🇭 GH | €133.1M | 76.9Mt | €1.73/kg | 13.5% | |
| 3 | 🇮🇱 Israel | €57.0M | 18.7Mt | €3.05/kg | 5.8% | |
| 4 | 🇨🇭 Switzerland | €48.7M | 19.1Mt | €2.55/kg | 4.9% | |
| 5 | 🇳🇬 Nigeria | €32.4M | 18.6Mt | €1.74/kg | 3.3% |