PREPARED FOODSTUFFS > BEVERAGES, SPIRITS AND VINEGAR > 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 > Other > Other > Not containing products of headings|0401|to 0404|or fat obtained from products of headings|0401|to 0404 > Soya-based beverages with a protein content of less than 2,8|% by weight; beverages based on nuts of Chapter 8, cereals of Chapter 10|or seeds of Chapter 12
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.
Source: European Commission - CN Explanatory Notes (CNEN) and HS legal notes.
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
Annex 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
109.6M L€0
1.6B L+€0
€1.10/L
(€0.8558/kg)€0.8561/L
(€0.8426/kg)8,489
ConcentratedThird-country sourcing partners
| # | Partner | Value (EUR) | kg | €/kg | Share | YoY |
|---|---|---|---|---|---|---|
| 1 | 🇬🇧 United Kingdom | €106.3M | 129.8Mt | €0.8191/kg | 92.0% | |
| 2 | 🇹🇭 Thailand | €3.5M | 2.5Mt | €1.39/kg | 3.0% | |
| 3 | 🇻🇳 Vietnam | €2.4M | 2.4Mt | €0.9984/kg | 2.0% | |
| 4 | 🇨🇭 Switzerland | €1.8M | 694Kt | €2.56/kg | 1.5% | |
| 5 | 🇲🇾 Malaysia | €1.6M | 1.4Mt | €1.15/kg | 1.4% |
Third-country target markets
| # | Partner | Value (EUR) | kg | €/kg | Share | YoY |
|---|---|---|---|---|---|---|
| 1 | 🇬🇧 United Kingdom | €741.3M | 962.9Mt | €0.7699/kg | 72.9% | |
| 2 | 🇨🇭 Switzerland | €100.4M | 102.5Mt | €0.9799/kg | 9.9% | |
| 3 | 🇮🇱 Israel | €65.1M | 68.8Mt | €0.9462/kg | 6.4% | |
| 4 | 🇳🇴 Norway | €56.0M | 53.0Mt | €1.06/kg | 5.5% | |
| 5 | 🇨🇳 China | €38.7M | 35.5Mt | €1.09/kg | 3.8% | |
| 6 | 🇦🇪 United Arab Emirates | €15.1M | 16.7Mt | €0.9067/kg | 1.5% |