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 328/2013 of 8 April 2013 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) No 328/2013 of 8 April 2013 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) Product in powder form consisting of (% by weight): — calcium carbonate 97, — starch 3. The product is suitable for use in several different areas, e.g. human foodstuffs, medicaments and paint fillers. The product is suitable for use in the manufacturing of calcium tablets. 2106 90 92 Classification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1(b) to Chapter 38 and the wording of CN codes 2106 , 2106 90 and 2106 90 92 . Due to the presence of a substance not covered by Note 1(a), (d) or (e) to Chapter 28, classification in that Chapter is excluded. The product is not intended for therapeutic or prophylactic use. Consequently, classification under heading 3003 is also excluded. Due to the composition of the product, classification in Chapter 38 is excluded by virtue of Note 1(b) to that Chapter (see also the Harmonised System Explanatory Notes to Chapter 38, General part). The product is therefore to be classified under heading 2106 as a food preparation, not elsewhere specified or included.
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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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