Article 1
The goods described in column 1 of the table set out in the Annex shall be classified within the Combined Nomenclature under the CN code indicated in column 2 of that table.
Commission Regulation (EC) No 600/2006 of 18 April 2006 concerning the classification of certain goods in the Combined Nomenclature
Commission Regulation (EC) No 600/2006 of 18 April 2006 concerning the classification of certain goods in the Combined Nomenclature
Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗
Article 2
Binding tariff information issued by the customs authorities of Member States, which is not in accordance with this Regulation, can continue to be invoked for a period of three months under Article 12(6) of Regulation (EEC) No 2913/92.
Article 3
This Regulation shall enter into force on the 20th day following its publication in the Official Journal of the European Union .
Supplementary provisions
ANNEXSupplementary provisions
ANNEX Description Classification (CN Code) Reasons (1) (2) (3) Product consisting of a dark red, non-foaming liquid, without sediment. It has an actual alcoholic strength of approximately 16 % by volume of which, according to laboratory analysis, at least half does not derive from grape. The product is obtained from grape must to which beet sugar and ethyl alcohol, derived from maize are added, during the fermentation. Values of parameters: — : total content of sugars : 169,7 g/l — : citric acid : 1,4 g/l — : tartaric acid : 1,4 g/l — : malic acid : 0,2 g/ — : acetic acid : 0,3 g/l. The taste of the product is sweet, slightly acerbic, tart, aromatic, and slightly spicy. The product is intended for direct consumption as a beverage. It is presented in bottles containing 0,75 l. 2206 00 59 Classification is determined by the provisions of General Rules 1 and 6 for the interpretation of the Combined Nomenclature, by Additional Note 5(c) to Chapter 22 and by the wording of CN codes 2206 00 and 2206 00 59 . The product remains classified in heading 2206 even when fortified with alcohol as it retains the character of a product falling in this heading (see the HSEN to heading 2206 , third paragraph). The product cannot be classified as other wine of heading 2204 because of the high levels of citric acid and sugar, which alter the character of a wine of fresh grapes of heading 2204 . The text of the HSEN to heading 2204 , paragraph 1, point (4), describes dessert (or liqueur) wines as fortified by the addition of alcohol in some cases. However, the product cannot be regarded as a liqueur wine within the scope of heading 2204 as according to Additional Note 5(c) to Chapter 22 only the addition of a product derived from the distillation of wine is permitted.
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Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
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