WAREN DER LEBENSMITTELINDUSTRIE > GETRÄNKE, ALKOHOLHALTIGE FLÜSSIGKEITEN UND ESSIG > Wasser, einschließlich Mineralwasser und kohlensäurehaltiges Wasser, mit Zusatz von Zucker, anderen Süßmitteln oder Aromastoffen und andere nicht alkoholhaltige Getränke, ausgenommen Frucht-, Nuss- und Gemüsesäfte der Position|2009 > andere > andere > keine Erzeugnisse der Positionen|0401|bis 0404|und keine Fette aus Erzeugnissen der Positionen|0401|bis 0404|enthaltend > andere
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 The expression ‘non-alcoholic beverages’ is defined in note 3 to this chapter. Non-alcoholic beverages of this heading are liquids directly suitable and intended for human consumption by drinking regardless of the quantity in which they are absorbed, or the special purposes for which various kinds of liquids may be consumed, in so far as they are not included in any other more specific heading. Purely subjective, variable factors such as the manner in which such beverages are taken or the purpose for which they are consumed, e.g. to quench thirst or to improve health, are not relevant for their classification (see the judgment of the Court of Justice of the European Union in case 114/80). This heading includes, interalia, liquid, ready-to-drink nutrition for infants.
1. For the purposes of subheadings 2204 10, 2204 21 and 2204 29, the following expressions have the meanings hereby assigned to them: (a) 'actual alcoholic strength by volume' means the number of volumes of pure alcohol contained at a temperature of 20 degrees C in 100 volumes of the product at that temperature; (b) 'potential alcoholic strength by volume' means the number of volumes of pure alcohol at a temperature of 20 degrees C capable of being produced by total fermentation of the sugars contained in 100 volumes of the product at that temperature; (c) 'total alcoholic strength by volume' means the sum of the actual and potential alcoholic strengths; (d) 'natural alcoholic strength by volume' means the total alcoholic strength by volume of a product before any enrichment; (e) '% vol' is the symbol used for alcoholic strength by volume. 2. For the purposes of subheading 2204 30, 'grape must' means the product obtained from fresh grapes, whether or not authorised by the methods admitted for concentrating it, which has an actual alcoholic strength by volume of not more than 1 % vol. 3. For the purposes of subheading 2204 10, the expression 'sparkling wine' means wine which, when kept at a temperature of 20 degrees C in closed containers, has an excess pressure of not less than 3 bar. 4. For the purposes of subheading 2209 00, the expression 'vinegar' means a liquid containing, by volume, more than 1.5 % (in the case of wine vinegar, more than 6 %) of acetic acid.
1. This chapter does not cover: (a) products of this chapter (other than those of heading 2209) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 2103); (b) sea water (heading 2501); (c) distilled or conductivity water or water of similar purity (heading 2853); (d) acetic acid of a concentration exceeding 10% by weight of acetic acid (heading 2915); (e) medicaments of heading 3003 or 3004; (f) perfumery or toilet preparations (Chapter 33). 2. For the purposes of this chapter and of Chapters 20 and 21, the 'alcoholic strength by volume' shall be determined at a temperature of 20 degrees Celsius. 3. For the purposes of heading 2202, the term 'non-alcoholic beverages' means beverages of an alcoholic strength by volume not exceeding 0.5% vol. Alcoholic beverages are classified in headings 2203 to 2206 or heading 2208 as appropriate. 4. For the purposes of heading 2207, 'undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher' means alcohol that has not had any denaturing agent added. Heading 2208 covers, inter alia, undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol and spirits, liqueurs and other spirituous beverages.
1. In this Section the term 'pellets' means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3 % by weight. 2. The expression 'food preparations' in this Section, unless the context otherwise requires, means preparations classified in headings 1601 to 2106.
Quelle: Europäische Kommission - Erläuterungen zur KN (ENKN) und HS-Anmerkungen.
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non- alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009
As specified for subheadings
- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured
CTH, except from heading 2201
Anhang 22-01 DA 2015/2446
C‑267/13
30 Apr 2014Nutricia NV v Staatssecretaris van Financiën
On those grounds, the Court (Sixth Chamber) hereby rules: Tariff heading 3004 of 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, as amended by Commission Regulation (EC) No 1549/2006 of 17 October 2006, must be interpreted as meaning that the term ‘medicaments’ within the meaning of that heading includes food preparations intended exclusively to be administered enterally (by means of a stomach tube) under medical supervision to persons who are receiving medical care, provided that that product is administered, as part of the control of the disease or ailment affecting them, in order to prevent or control their malnutrition. [Signatures] ( *1 ) Language of the case: Dutch.
C-267/13
30 Apr 2014Nutricia NV / Staatssecretaris van Financiën
On those grounds, the Court (Sixth Chamber) hereby rules: Tariff heading 3004 of 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, as amended by Commission Regulation (EC) No 1549/2006 of 17 October 2006, must be interpreted as meaning that the term ‘medicaments’ within the meaning of that heading includes food preparations intended exclusively to be administered enterally (by means of a stomach tube) under medical supervision to persons who are receiving medical care, provided that that product is administered, as part of the control of the disease or ailment affecting them, in order to prevent or control their malnutrition. [Signatures] ( *1 ) Language of the case: Dutch.
€0
938.5M L€0
3.0B L+€0
€1.14/L
(€1.14/kg)€1.61/L
(€1.58/kg)1.880
MässigBeschaffungspartner in Drittländern
| # | Partner | Wert (EUR) | kg | €/kg | Anteil | Vj. |
|---|---|---|---|---|---|---|
| 1 | 🇬🇧 United Kingdom | €155.3M | 67.4Mt | €2.30/kg | 25.7% | |
| 2 | 🇰🇷 South Korea | €135.4M | 148.3Mt | €0.9135/kg | 22.4% | |
| 3 | 🇹🇭 Thailand | €118.8M | 105.6Mt | €1.13/kg | 19.6% | |
| 4 | 🇺🇸 United States | €80.3M | 8.9Mt | €8.97/kg | 13.3% | |
| 5 | 🇽🇸 XS | €69.3M | 97.0Mt | €0.7143/kg | 11.4% | |
| 6 | 🇻🇳 Vietnam | €24.8M | 27.8Mt | €0.8904/kg | 4.1% | |
| 7 | 🇹🇼 Taiwan | €21.4M | 22.4Mt | €0.9554/kg | 3.5% |
Zielmärkte in Drittländern
| # | Partner | Wert (EUR) | kg | €/kg | Anteil | Vj. |
|---|---|---|---|---|---|---|
| 1 | 🇬🇧 United Kingdom | €1.4B | 925.5Mt | €1.50/kg | 55.2% | |
| 2 | 🇺🇸 United States | €394.1M | 228.3Mt | €1.73/kg | 15.7% | |
| 3 | 🇨🇭 Switzerland | €360.4M | 306.5Mt | €1.18/kg | 14.4% | |
| 4 | 🇨🇳 China | €189.1M | 49.5Mt | €3.82/kg | 7.5% | |
| 5 | 🇹🇷 Turkey | €179.2M | 58.2Mt | €3.08/kg | 7.1% |
1232/2013
Classification is determined by the General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 3 to Chapter 22 and the wording of CN codes 2202, 2202 90 and 2202 90 10. As the product is obtained from a mixture of several fruit juice concentrates and a vegetable juice concentrate with the addition of fruit purees, the product has lost the original character of a fruit juice of heading 2009 (see also the Harmonized System Explanatory Notes to heading 2009). The product is presented as a non-alcoholic beverage consisting of fruit juice concentrates, a vegetable juice concentrate and fruit purees. The product is therefore to be classified under CN code 2202 90 10. Documented CN 2026 code: 22029919, 2202. Commission 2026 transposition note: 2202 99 19 Modification of structure of heading 2202.
3513/92
Classification is determined by the provisions of general rules 1 and 6 for the interpretation of the combined nomenclature and by the wording of CN codes 2202, 2202 90 and 2202 90 10. The product has a lower Ph value following lactic fermentation resulting in the product losing its original character as a vegetable juice of heading 2009 (see also the Explanatory Notes to the HS, heading 2009, paragraphs 3 and 7). Documented CN 2026 code: 22029919, 2202. Commission 2026 transposition note: 2202 99 19 Modification of structure of heading 2202.