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) 2019/1661 of 24 September 2019 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2019/1661 of 24 September 2019 concerning the classification of certain goods in the Combined Nomenclature
Data as of 2026-07-04 Β· Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. Β· Read the official text β
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 .
Supplementary provisions
ANNEXSupplementary provisions
ANNEX Description of the goods Classification (CN code) Reasons (1) (2) (3) A pale yellow, liquid product consisting of 93 % fatty acid ethyl esters as well as 7 % oligomers and partial glycerides. The product is made of fish oils from fish species such as anchovy, sardine and mackerel. The production process comprises refining, hydrolysis, ethyl esterification and fractionation. During hydrolysis and ethyl esterification, the triglycerides are transformed into fatty acid ethyl esters. The product is intended for further processing in the food, feed, and pharmaceutical industry. It is packaged and shipped in a protective atmosphere in steel drums with a capacity of 190 kg. 2106Β 90Β 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, 2106Β 90 and 2106Β 90Β 92 . Classification under heading 1516 is excluded as the product consists mainly of ethyl esters obtained by esterification of fatty acids with ethanol and not with glycerol. The degree of processing that the product has undergone therefore exceeds what is permitted under heading 1516 as only re-esterified triglycerides are covered by that heading (see also the Harmonized System Explanatory Notes (HSEN) to heading 1516, part (B), point (2). Moreover, fatty acid ethyl esters are not animal or vegetable fats and oils (see also the HSEN to Chapter 15, General, part (A), second paragraph). Classification of the product in Chapter 38 is excluded, as the product has nutritive value and is used in the preparation of human foodstuffs (see note 1(b) to Chapter 38). The product is therefore to be classified under CN code 2106Β 90Β 92 as other food preparation (see also the HS classification opinion 2106.90/37).
Other acts of the same type
Commission Delegated Regulation (EU) 2019/565 of 28 March 2019 amending Delegated Regulation (EU) 2015/2205, Delegated Regulation (EU) 2016/592 and Delegated Regulation (EU) 2016/1178 supplementing Regulation (EU) No 648/2012 of the European Parliament and of the Council as regards the date at which the clearing obligation takes effect for certain types of contracts (Text with EEA relevance.)Commission Regulation (EU) 2019/521 of 27 March 2019 amending, for the purposes of its adaptation to technical and scientific progress Regulation (EC) No 1272/2008 of the European Parliament and of the Council on classification, labelling and packaging of substances and mixtures (Text with EEA relevance.)Commission Implementing Regulation (EU) 2019/530 of 27 March 2019 designating European Union reference laboratories for pests of plants on insects and mites, nematodes, bacteria, fungi and oomycetes, viruses, viroids, and phytoplasmasCommission Implementing Regulation (EU) 2019/531 of 27 March 2019 amending Regulation (EC) No 1484/95 as regards fixing representative prices in the poultrymeat and egg sectors and for egg albuminCommission Implementing Regulation (EU) 2019/506 of 26 March 2019 authorising the placing on the market of D-ribose as a novel food under Regulation (EU) 2015/2283 of the European Parliament and of the Council, and amending Commission Implementing Regulation (EU) 2017/2470 (Text with EEA relevance.)Commission Implementing Regulation (EU) 2019/507 of 26 March 2019 amending for the 297th time Council Regulation (EC) No 881/2002 imposing certain specific restrictive measures directed against certain persons and entities associated with the ISIL (Da'esh) and Al-Qaida organisationsRegulation (EU) 2019/491 of the European Parliament and of the Council of 25 March 2019 in order to allow for the continuation of the territorial cooperation programmes PEACE IV (Ireland-United Kingdom) and United Kingdom-Ireland (Ireland-Northern Ireland-Scotland) in the context of the withdrawal of the United Kingdom from the UnionRegulation (EU) 2019/492 of the European Parliament and of the Council of 25 March 2019 amending Regulation (EC) No 391/2009 with regard to the withdrawal of the United Kingdom from the Union (Text with EEA relevance.)Regulation (EU) 2019/494 of the European Parliament and of the Council of 25 March 2019 on certain aspects of aviation safety with regard to the withdrawal of the United Kingdom of Great Britain and Northern Ireland from the Union (Text with EEA relevance.)Regulation (EU) 2019/497 of the European Parliament and of the Council of 25 March 2019 amending Regulation (EU) No 508/2014 as regards certain rules relating to the European Maritime and Fisheries Fund following the withdrawal of the United Kingdom from the UnionRegulation (EU) 2019/498 of the European Parliament and of the Council of 25 March 2019 amending Regulation (EU) 2017/2403 as regards fishing authorisations for Union fishing vessels in United Kingdom waters and fishing operations of United Kingdom fishing vessels in Union watersRegulation (EU) 2019/499 of the European Parliament and of the Council of 25 March 2019 laying down provisions for the continuation of ongoing learning mobility activities under the Erasmus+ programme established by Regulation (EU) No 1288/2013, in the context of the withdrawal of the United Kingdom from the Union
Source: EUR-Lex (Publications Office of the EU), Β© European Union, reuse permitted under Commission Decision 2011/833/EU.
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