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 Implementing Regulation (EU) No 497/2011 of 18 May 2011 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) No 497/2011 of 18 May 2011 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) 1. Syrupy flavoured liquid with the following composition (percentage by weight): Water 65,13 Cane sugar 28,47 Lime juice 3,18 Citric acid 1,49 Lemon juice 1,18 Flavouring 0,46 Colourings 0,0003 Excipients After dilution with water or alcohol the preparation is ready to drink as a cocktail. 2106 90 59 Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 2106 , 2106 90 and 2106 90 59 . Because the product is undrinkable on its own, classification as a beverage in Chapter 22 is to be excluded. Because of its composition, the product containing flavouring and colouring matter is to be classified as a flavoured sugar syrup of CN code 2106 90 59 . See also HS Explanatory Notes to heading 2106 , point (12). 2. Syrupy flavoured liquid with the following composition (percentage by weight): Water 51,27 Cane sugar 28,40 Raspberry juice 10,60 Raspberry purée 8,20 Flavouring 0,18 Colourings 0,02 Excipients After dilution with water or alcohol the preparation is ready to drink as a cocktail. 2106 90 98 Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 2106 , 2106 90 and 2106 90 98 . Because the product is undrinkable on its own, classification as a beverage in Chapter 22 is to be excluded. Because of its composition, the product containing higher quantities of fruit juice and fruit purée is more complex than the flavoured sugar syrups of CN code 2106 90 59 . The product should therefore be classified as a preparation for the manufacture of beverages under CN code 2106 90 98 . See also HS Explanatory Notes to heading 2106 , point (12).
Other acts of the same type
Commission Delegated Regulation (EU) 2025/2190 of 22 September 2025 amending Annex I to Regulation (EU) 2021/1060 of the European Parliament and of the Council as regards the nomenclature for the dimensions and codes for the types of intervention for the ERDF, the ESF+, the Cohesion Fund and the JTFCommission Implementing Regulation (EU) 2025/1907 of 19 September 2025 establishing, pursuant to Regulation (EU) 2024/573 of the European Parliament and of the Council, the format for notification of the training and certification programmes of the Member States and repealing Commission Implementing Regulation (EU) 2015/2065Commission Implementing Regulation (EU) 2025/1923 of 19 September 2025 amending Annexes V and XIV to Implementing Regulation (EU) 2021/404 as regards the entries for Brazil in the lists of third countries, territories or zones thereof authorised for the entry into the Union of consignments of poultry and germinal products of poultry and of fresh meat of poultry and game birdsCommission Implementing Regulation (EU) 2025/1924 of 19 September 2025 amending Annex I to Implementing Regulation (EU) 2023/594 laying down special disease control measures for African swine feverCommission Implementing Regulation (EU) 2025/1934 of 19 September 2025 amending Annexes V and XIV to Implementing Regulation (EU) 2021/404 as regards the entries for Canada, the United Kingdom, and the United States in the lists of third countries, territories, or zones thereof authorised for the entry into the Union of consignments of poultry and germinal products of poultry, and of fresh meat of poultry and game birdsCommission Delegated Regulation (EU) 2025/2188 of 19 September 2025 supplementing Regulation (EU) 2024/1991 of the European Parliament and of the Council by establishing a science-based method for monitoring pollinator diversity and pollinator populationsCommission Implementing Regulation (EU) 2025/1890 of 18 September 2025 imposing a definitive anti-dumping duty on imports of threaded tube or pipe cast fittings, of malleable cast iron and spheroidal graphite cast iron originating in the People’s Republic of China and Thailand following an expiry review pursuant to Article 11(2) of Regulation (EU) 2016/1036 of the European Parliament and of the CouncilRegulation (EU) 2025/1913 of the European Parliament and of the Council of 18 September 2025 amending Regulation (EU) 2021/1057 establishing the European Social Fund Plus (ESF+) as regards specific measures to address strategic challengesRegulation (EU) 2025/1914 of the European Parliament and of the Council of 18 September 2025 amending Regulations (EU) 2021/1058 and (EU) 2021/1056 as regards specific measures to address strategic challenges in the context of the mid-term reviewCommission Implementing Regulation (EU) 2025/1887 of 17 September 2025 granting a Union authorisation for the single biocidal product CLARMARIN® 350 LD in accordance with Regulation (EU) No 528/2012 of the European Parliament and of the CouncilCommission Regulation (EU) 2025/1891 of 17 September 2025 amending Regulation (EU) 2023/915 as regards maximum levels of inorganic arsenic in fish and other seafoodCommission Implementing Regulation (EU) 2025/1893 of 17 September 2025 establishing, pursuant to Regulation (EU) 2024/573 of the European Parliament and of the Council, minimum requirements for training attestations of natural persons and the conditions for the mutual recognition of such training attestations as regards certain mobile equipment containing fluorinated greenhouse gases or their alternatives and repealing Commission Regulation (EC) No 307/2008
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