Commission Implementing Regulation (EU) 2025/1221 of 16 June 2025 concerning the classification of certain goods in the Combined Nomenclature

• CELEX: Implementing Regulation (EU) 2025/1221
• 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 carbonated dark red alcoholic beverage with blackcurrant flavour and aroma, containing 14,5 % of alcohol by volume.

It is produced by mixing an alcoholic liquid with a carbonated non-alcoholic liquid in proportions by volume of approximately 76 % and 24 %, respectively.

The alcoholic liquid is made by mixing fermented apple juice with rectified ethyl alcohol, glucose-fructose syrup, citric acid, and water. It has a strong alcoholic smell and taste and lacks the smell and taste of a fermented beverage produced from apple juice The carbonated non-alcoholic liquid contains water, glucose-fructose syrup, carbon dioxide, citric acid, blackcurrant flavouring, preservatives, and colourants (E122, E151).

The fermented alcohol component in the product accounts for 54 % and the rectified alcohol accounts for 46 % of the total alcohol content.

The final product has the smell and taste of blackcurrant and is intended for direct consumption. It is put up for retail sale as a blackcurrant flavoured alcoholic beverage in 0,5 l plastic bottles.

2208 90 69

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 2208 , 2208 90 and 2208 90 69 .

The alcoholic liquid used in the final product lacks the taste and smell of a beverage produced from a particular fruit or natural product, and thus does not retain the character of a product falling in heading 2206 . Therefore, the final product cannot be classified as a fermented beverage or as a mixture of a fermented beverage and a non-alcoholic beverage under heading 2206 (see also the Harmonized System Explanatory Notes to heading 2206 , third paragraph, and the Combined Nomenclature Explanatory Notes to heading 2206 00 ).

Consequently, the product is to be classified under CN code 2208 90 69 as other spiritous beverage in containers holding 2 litres or less.