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) 2021/1816 of 12 October 2021 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2021/1816 of 12 October 2021 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 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 product in the form of a solid, homogenous, white mass, consisting of refined, bleached, deodorized palm oil that has been partly hydrogenated, with added small quantities of sorbitan tristearate (E 492), lecithin (E 322), mixed tocopherols (E 306) and citric acid (E 330). The product is packed in bags of 20 kg; it is used in the food industry (for instance, as a cocoa butter substitute). 1517 90 99 Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 1517 , 1517 90 and 1517 90 99 . Classification under heading 1516 is excluded as the palm oil is further prepared by the addition of emulsifiers and citric acid and has therefore lost the essential character of a partly hydrogenated palm oil of heading 1516 (see also the Harmonized System Explanatory Notes to heading 1516 , last paragraph, second sentence). Consequently, the product is to be classified under CN code 1517 90 99 as other edible preparation of a vegetable fat.
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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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