Article 1
Open ↗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.
Source
Commission Implementing Regulation (EU) 2026/360 of 10 February 2026 concerning the classification of certain goods in the Combined Nomenclature
Commission Implementing Regulation (EU) 2026/360 of 10 February 2026 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
Open ↗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
Open ↗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
Open ↗ANNEX Description of the goods Classification (CN-code) Reasons (1) (2) (3) Liquid sourdough starter made from whole grain rye flour in retail packaging of 150 g. It consists of: — Water, — fermented whole grain rye flour (44 %), — lactic acid bacteria, — yeasts, — fermentation products (lactic acid, acetic acid, ethanol, volatile organic compounds, etc.), — stabilizer (xanthan gum). It is intended to be mixed with flour, water, yeast and other ingredients to obtain a dough for the production of bakers’ wares. 2106 90 98 Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 2106, 2106 90 and 2106 90 98. Classification under heading 1901 as a food preparation of flour is excluded, because the essential character of the preparation is provided by the fermenting micro-organisms (lactic acid bacteria and yeasts), and the fermentation products (lactic acid, acetic acid, ethanol, volatile organic compounds, etc.). The flour plays a secondary role as a source of nutrients and as a carrier. Heading 1901 covers only food preparations with a basis of flour which derive their essential character from such material (see also the Harmonized System Explanatory Notes (HSEN) to heading 1901, point (II), first paragraph). Classification under heading 2102 as a yeast is also excluded, as this product contains micro-organisms other than yeast. Classification under heading 3002 as a culture of micro-organisms is also excluded, as this product does not constitute pure cultures of micro-organisms in the sense of heading 3002. The product is a complex food preparation based on several components (in addition to the lactic acid bacteria and yeast it contains also flour, fermentation products and a stabilizer) used in the making of food products (see also the HSEN to heading 2106, point (B)). Consequently, the product is to be classified under CN code 2106 90 98 as other food preparations not elsewhere specified or included.
Other acts of the same type
Council Implementing Regulation (EU) 2019/352 of 4 March 2019 implementing Regulation (EU) No 208/2014 concerning restrictive measures directed against certain persons, entities and bodies in view of the situation in UkraineCommission Implementing Regulation (EU) 2019/353 of 4 March 2019 amending for the 295th 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 organisationsCommission Implementing Regulation (EU) 2019/368 of 4 March 2019 repealing Implementing Regulation (EU) No 444/2013 concerning the classification of certain goods in the Combined NomenclatureCommission Regulation (EU) 2019/343 of 28 February 2019 providing derogations from Article 1(3) of Regulation (EC) No 1924/2006 of the European Parliament and of the Council on nutrition and health claims made on food for the use of certain generic descriptors (Text with EEA relevance.)Commission Implementing Regulation (EU) 2019/344 of 28 February 2019 concerning the non-renewal of approval of the active substance ethoprophos, in accordance with Regulation (EC) No 1107/2009 of the European Parliament and of the Council concerning the placing of plant protection products on the market, and amending the Annex to Commission Implementing Regulation (EU) No 540/2011 (Text with EEA relevance.)Commission Implementing Regulation (EU) 2019/336 of 27 February 2019 amending Regulation (EU) No 1141/2010 and Implementing Regulation (EU) No 686/2012 as regards the rapporteur Member State for the evaluation of 1-methylcyclopropene, famoxadone, mancozeb, methiocarb, methoxyfenozide, pirimicarb, pirimiphos-methyl and thiacloprid (Text with EEA relevance.)Commission Implementing Regulation (EU) 2019/337 of 27 February 2019 approving the active substance mefentrifluconazole in accordance with Regulation (EC) No 1107/2009 of the European Parliament and of the Council concerning the placing of plant protection products on the market, and amending the Annex to Commission Implementing Regulation (EU) No 540/2011 (Text with EEA relevance.)Commission Delegated Regulation (EU) 2019/673 of 27 February 2019 amending Regulation (EU) 2018/196 on additional customs duties on imports of certain products originating in the United States of AmericaCommission Delegated Regulation (EU) 2019/856 of 26 February 2019 supplementing Directive 2003/87/EC of the European Parliament and of the Council with regard to the operation of the Innovation Fund (Text with EEA relevance.)Commission Implementing Regulation (EU) 2019/324 of 25 February 2019 amending Implementing Regulation (EU) No 540/2011 as regards the approval periods of the active substances bifenthrin, carboxin, FEN 560 (also called fenugreek or fenugreek seed powder), pepper dust extraction residue and sodium aluminium silicate (Text with EEA relevance.)Commission Regulation (EU) 2019/316 of 21 February 2019 amending Regulation (EU) No 1408/2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid in the agriculture sectorCommission Implementing Regulation (EU) 2019/295 of 20 February 2019 amending Implementing Regulation (EU) No 1011/2014 as regards changes to the model for the payment application including additional information concerning financial instruments and to the model for the accounts
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
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