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Commission Regulation (EC) No 724/2008 of 24 July 2008 concerning the classification of certain goods in the Combined Nomenclature

Commission Regulation (EC) No 724/2008 of 24 July 2008 concerning the classification of certain goods in the Combined Nomenclature

Regulation (EC) No 724/2008 · Regulation · 4 articles

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 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.

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) Liquid product made up as pepper sauce, prepared from pods of pepper which is mixed with salt and is fermented over three years. After fermentation vinegar is added. The product is available in different varieties, e.g. as green pepper sauce. 2103 90 90 Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, and the wording of CN codes 2103 , 2103 90 and 2103 90 90 . The mixing with salt, the fermentation and the addition of vinegar is to be considered as a process of manufacturing which goes beyond the process mentioned in Note 1 to Chapter 9. Consequently the products no longer retain the essential character of goods of Chapter 9. Because of the composition and the use of the product, it is to be classified in heading 2103 . See also Harmonised System Explanatory Notes to heading 2103 (A), second paragraph, last sentence.

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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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