Commission Implementing Regulation (EU) 2018/1864 of 28 November 2018 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) 2018/1864
• Articles: 4

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 which does not conform to this Regulation may continue to be invoked in accordance with Article 34(9) of Regulation (EU) No 952/2013 for a period of three months from the date of entry into force of this Regulation.

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 .

Schedules & Appendices

ANNEX

ANNEX

Description of the goods

Classification (CN Code)

Reasons

(1)

(2)

(3)

A product composed of the following ingredients (% by weight):

1517 90 99

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 1517 , 1517 90 and 1517 90 99 .

The product cannot be classified under heading 1504 as a fish oil due to its mixture with sunflower oil as the text of the heading does not allow for mixtures of animal and vegetable oils.

Edible mixtures of animal and vegetable oils are to be classified under heading 1517 (see also the Harmonized System Explanatory Notes to heading 1517 , first paragraph, point (3)).

The product is therefore to be classified under CN code 1517 90 99 as an edible mixture of animal and vegetable oils.

—

fish oil

99,7307,

—

tocopherols

0,1885,

—

sunflower oil

0,0808.

The fish oil is a mixture of oils made from the following families of fish: Engraulidae , Osmeridae , Carangidae , Clupeidae , Salmonidae and Scombridae . The fish oil is not a fish-liver oil.

The tocopherols are intentionally added to the fish oil to prevent lipid oxidation. The sunflower oil acts as a carrier and as a bulking agent for the tocopherols before mixing them with the fish oil. In addition, the sunflower oil ensures that the tocopherols are properly dissolved in the fish oil during mixing.

The product is presented in bulk for use in the production of soft gelatine capsules.