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 447/2009 of 27 May 2009 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 ↗
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.
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.
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union .
ANNEX Description of goods Classification (CN Code) Reasons (1) (2) (3) Invert sugar syrup consisting of (% by weight): — sugar (expressed as sucrose) 66,5 — water 31 — propylene glycol 2,5 The product is used inter alia in the tobacco industry as a moistening substance and is presented in bulk. 1702 90 95 Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 1702 , 1702 90 and 1702 90 95 . The addition of propylene glycol in the given amount does not alter the character of the product to such an extent that it is to be considered a chemical product of heading 3824 . The product has the character of a sugar syrup of heading 1702 .
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.