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 codes indicated in column 2 of that table.
Commission Regulation (EC) No 438/2007 of 20 April 2007 concerning the classification of certain goods in the Combined Nomenclature
Commission Regulation (EC) No 438/2007 of 20 April 2007 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 of the goods Classification (CN code) Reasons (1) (2) (3) Preparation in the form of gelatine capsules. Each capsule contains: Coenzyme Q10: 30 mg Soya oil: 178 mg Soya lecithin: 6,3 mg Coconut oil: 15,1 mg Beeswax: 15,1 mg Palm oil: 45,5 mg The oils and wax present in the preparation are used as carrier and filler. The product is put up for retail sale. According to its specifications, Coenzyme Q10 shows antioxidant properties and is used as an auxiliary in circulatory system disorders. 2106 90 92 Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1 (a) to Chapter 30 and the wording of CN codes 2106 , 2106 90 and 2106 90 92 The product is excluded from heading 1517 because the oils and wax contained in the product have the function of carriers and fillers only. The tariff classification of the product is determined by the Coenzyme Q10; its concentration in the preparation is much higher than its natural concentration in vegetable oils The product cannot be classified in Chapter 30 because the recommended dose of Coenzyme Q10 is insufficient for a therapeutic or prophylactic use The product is to be classified as a food preparation of heading 2106
Other acts of the same type
Commission Delegated Regulation (EU) 2020/2034 of 6 October 2020 supplementing Regulation (EU) No 376/2014 of the European Parliament and of the Council as regards the common European risk classification scheme (Text with EEA relevance)Commission Implementing Regulation (EU) 2020/1395 of 5 October 2020 concerning the renewal of the authorisation of Bacillus amyloliquefaciens CECT 5940 as a feed additive for chickens for fattening, its authorisation for chickens reared for laying, and repealing Regulation (EC) No 1292/2008 (holder of authorisation Evonik Nutrition & Care GmbH) (Text with EEA relevance)Commission Implementing Regulation (EU) 2020/1396 of 5 October 2020 concerning the authorisation of geraniol, citral, 3,7,11-trimethyldodeca-2,6,10-trien-1-ol, (Z)-nerol, geranyl acetate, geranyl butyrate, geranyl formate, geranyl propionate, neryl propionate, neryl formate, neryl acetate, neryl isobutyrate, geranyl isobutyrate and prenyl acetate as feed additives for all animal species except for marine animals (Text with EEA relevance)Commission Implementing Regulation (EU) 2020/1397 of 5 October 2020 concerning the renewal of the authorisation of L-isoleucine produced by Escherichia coli FERM ABP-10641 as a nutritional additive, its extension of use and the authorisation of L-isoleucine produced by Corynebacterium glutamicum KCCM 80189 as a feed additive for all animal species, and repealing Regulation (EU) No 348/2010 (Text with EEA relevance)Commission Implementing Regulation (EU) 2020/1398 of 5 October 2020 concerning the renewal of the authorisation of Saccharomyces cerevisiae CBS 493.94 as a feed additive for horses and repealing Regulation (EC) No 886/2009 (holder of authorisation All-Technology Ireland Ltd) (Text with EEA relevance)Commission Implementing Regulation (EU) 2020/1399 of 5 October 2020 concerning the authorisation of butylated hydroxyanisole as a feed additive for all animal species except cats (Text with EEA relevance)Commission Implementing Regulation (EU) 2020/1400 of 5 October 2020 concerning the authorisation of ethyl ester of β-apo-8’-carotenoic acid as a feed additive for chickens for fattening, laying hens and minor poultry species for laying and for fattening (Text with EEA relevance)Commission Implementing Regulation (EU) 2020/1433 of 5 October 2020 approving non-minor amendments to the specification for a name entered in the register of protected designations of origin and protected geographical indications ‘Pouligny-Saint-Pierre’ (PDO)Council Implementing Regulation (EU) 2020/1387 of 2 October 2020 implementing Article 8a(1) of Regulation (EC) No 765/2006 concerning restrictive measures in respect of BelarusCommission Implementing Regulation (EU) 2020/1406 of 2 October 2020 laying down implementing technical standards with regard to procedures and forms for exchange of information and cooperation between competent authorities, ESMA, the Commission and other entities under Articles 24(2) and 25 of Regulation (EU) No 596/2014 of the European Parliament and of the Council on market abuse (Text with EEA relevance)Council Implementing Regulation (EU) 2020/1367 of 1 October 2020 implementing Regulation (EU) No 269/2014 concerning restrictive measures in respect of actions undermining or threatening the territorial integrity, sovereignty and independence of UkraineCommission Implementing Regulation (EU) 2020/1370 of 1 October 2020 concerning the authorisation of a preparation of lanthanide citrate as a feed additive for weaned piglets (holder of authorisation Treibacher Industrie AG) (Text with EEA relevance)
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
What to look at next
Browse all EU Legal ActsEvery instrument by type and year, full text free to read section by sectionEuropean Union legislationEU Legal Acts by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and yearEuropean Union: what this database coversWhich datasets are here, which official source they come from, and how current they areEuropean Union overview