Fedima/12/096 Brussels, September 2012 REFERENCE PAPER TARIFF CODE CLASSIFICATION The recmmended use f tariff cdes n bakery ingredients is laid dwn in annex I and II. It is based n the cnslidated versin f: COMMISSION REGULATION (EEC) N 2454/93 f 2 July 1993 laying dwn prvisins fr the implementatin f Cuncil Regulatin (EEC) N 2913/92 establishing the Cmmunity Custms Cde 1. The Eurpean Cmmunity has created the Binding Tariff Infrmatin (BTI) system as a tl t assist ecnmic peratrs t btain the crrect tariff classificatin fr gds they intend t imprt r exprt: http://ec.eurpa.eu/taxatin_custms/cmmn/databases/ebti/index_en.htm Members may als cnsult existing BTIs under the EBTI-database prvided n that website. The website is available in all Unin languages. Disclaimer: Fedima cannt be held respnsible fr a wrng interpretatin. Please advise with the authrities at natinal level directly respnsible in implementing this Cmmissin Regulatin. Adpted by the Executive Cmmittee in April 2012 Fedima represents the manufacturers and suppliers f ingredients t the bakery, cnfectinery and patisserie industry in Eurpe. The manufacturers and suppliers represent a 4.3 billin EUR turnver and emplys 16 500 peple directly. Our representatin cvers 15 States acrss Eurpe. www.fedima.rg 1 http://eur-lex.eurpa.eu/lexuriserv/lexuriserv.d?uri=consleg:1993r2454:20090701:en:pdf
Annex I: List f the Cdes crrespnding t the varius bakery ingredients Intermediate prducts fr bread and rlls Ready-t-use mixes, bread imprvers 1901 20 00 Bread imprvers (incl. liquid) 2106 90 98 2106 90 92 Depending n cntent f il frm milk; fat Bread flavur systems flavurings 3302 10 90 Enzymes and enzyme preparatins (+ carrier) Mixes fr pastry frm milk, saccharse, glucse and starch 3507 90 90 Intermediate prducts fr pastry Baking Pwders 2102 30 00 Cake Mixes 1901 90 99 1901 20 00 (nly ready-t-use) Crème patissière, chux paste 1901 20 00 (withut chclate) Custard mix 2106 90 98 Sugar based prducts Chapter 17 (main ingredient is sugar) fndant 1704 90 99 1704 90 51 icing sugar (fndant and vegetable fat) 1704 90 51 invert sugar 1702 90 99 glucse sirup 1702 30 90 white chclate, decratins based n cca butter incl sugar Almnds and Nut prducts 1704 90 30 Marzipans and Macarn Pastes 1704 90 51 Pralines 1704 90 51 Sugar/Nut Pastes 1704 90 51 Whle, Grund & Fancy Cut Almnds & ther Nuts 0802 12 90 (almnds) Shelled almnds thers then bitter 0802 12 90 0802 22 00 (hazelnuts) Shelled bitter almnds 0802 12 10
Fillings and Tppings Tppings and fat filling 2106 90 98 Alternative t Dairy Cream 2106 90 92 2106 90 98 (depending n sugar) Fruit basis 2007 91 (citrus fruits) 2007 99 (ther depending n fruit) The last 2 digits depend n sugar amunt Jelly and glaces 2007 99 50 OTHER Release Agents Greasing Emulsins 1517 90 93 Fats and Oils Vegetable basis: chapter 15 (headings 07-15, Margarines/liquid margarines and fat blends Cca paste defatted / cca pwder 1803 20 00 Cca paste nt defatted 1803 10 00 Dark chclate decratins, chclate catings Seeds prcessing fr bakery (cnventinal/rganic/tasted) 16) Animal basis: chapter 15 (headings 01-06, 16) 1517 1806 20 1806 90 Depends n fat, cca butter cntent Chapter 12 Surdugh 1901 90 99 (flur = main ingredient) 2106 90 98 (as starter culture) Active Yeast 2102 10 31 (dried) Emulsifiers Depends n the surce f emulsifier
Annex II: List f the bakery ingredients included in a specific cde (Annex I is reference) 0802 11 10 Shelled bitter almnds 0802 11 90 Shelled almnds thers then bitter Chapter 12 Chapter 15 (Headings 01 t 06, 16) Chapter 15 (Headings 07 t 15, 16) Seeds prcessing fr bakery (cnventinal/rganic/tasted) Fats f animal rigin (depending n animal) 1517 Margarines/liquid margarines Fats and ils f vegetable rigin (depending n vegetable surce) 1517 90 93 Release Agents - Greasing Emulsins Chapter 17 Sugar based prducts 1702 30 90 Glucse sirup 1702 90 99 invert sugar 1704 90 30 White chclate, decratins based n cca butter incl sugar 1704 90 51 Marzipans and Macarn Pastes Pralinés Sugar / nut pasts Fndant Icing sugar (fndant & vegetable fat) 1704 90 99 fndant 1803 10 00 Cca paste nt defatted 1803 20 00 Cca paste defatted / cca pwder 1806 20 Dark chclate decratins, dark chclate catings (final digits depending n the fat & cca butter cntent) 1806 90 See 1806 20 1901 20 00 Ready-t-use bread mixes Ready-t-use cake mixes Chux paste (withut chclate) Crème pâtissière Bread imprvers 1901 90 99 Cake Mixes Surdugh with flur as main ingredient 2007 91 Citrus fruit based fillings / tppings 2007 99 Other fruits based fillings / tppings. The last 2 digits depend n the sugar amunt) 2007 99 50 Jelly and glaces 2102 10 31 Active yeast (dried)
2102 30 00 Baking pwders 2106 90 92 Bread imprvers (incl. liquid) (depending n il and fat frm milk; saccharse/glucse and starch cntent) Alternatives t dairy cream (depending n sugar cntent) 2106 90 98 Bread imprvers (incl. liquid) see als 2106 90 92 Surdugh (as starter culture) Alternatives t dairy cream (depending n sugar cntent) Tppings and fat fillings (nt specified) Custard mix 3302 10 90 Bread flavur systems flavurings 3507 90 90 Enzymes and enzyme preparatins (+ carrier) Unspecified Emulsifiers (depending n the surce)