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 1271/2011 of 5 December 2011 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) No 1271/2011 of 5 December 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 twentieth day following that of 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) The product is a beige powder consisting of (% by weight): Food/dietary fibre 66,1 (thereof crude fibre 15,2) proteins 18,8 moisture 7,5 ash 2,3 fat 0,2 The product is a solid vegetable residue obtained from soybeans after the extraction of the oil and partial removal of the proteins, followed by drying and grinding. The product has the characteristics of non-textured flour. The product is a by-product of the production of soya protein concentrates and isolates and has as a result a reduced content of proteins. The product is used for the fortification of food preparations and animal feeding products. The product is presented in bags of 25 kg. 2304 00 00 Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN code 2304 00 00 . Although the product is used in the food industry, it is not a food preparation complying with the characteristics described under heading 1901 or a food preparation not elsewhere specified or included under heading 2106 . Therefore classification under headings 1901 and 2106 is excluded. As the product is composed of various residues and wastes derived from vegetable materials used by food preparing industries, as animal feeding stuffs and for human consumption, it is to be classified in Chapter 23 (see Harmonized System Explanatory Notes to Chapter 23, General, first paragraph). The product is therefore to be classified under CN code 2304 00 00 as other solid residues resulting from the extraction of soya-bean oil.
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