{
  "url": "https://openlegislation.uk/eu-regulation-2004-1676/annex-III",
  "json_url": "https://openlegislation.uk/eu-regulation-2004-1676/annex-III.json",
  "legislation": "eur/2004/1676",
  "legislation_title": "Council Regulation (EC) No 1676/2004 of 24 September 2004 adopting autonomous and transitional measures concerning the importation of certain processed agricultural products originating in Bulgaria and the exportation of certain processed agricultural products to Bulgaria",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2004-1676",
  "path": "annex/III",
  "kind": "annex",
  "number": "III",
  "heading": null,
  "text": "Processed Agricultural Products, of which exports are not eligible for export refunds\nCN Code\nDescription\n(1)\n(2)\n0403\nButtermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa:\n0403 10\n– Yoghurt:\n–– Flavoured or containing added fruit, nuts or cocoa:\n––– In powder, granules or other solid forms, of a milk fat content, by weight:\n0403 10 51\n–––– Not exceeding 1,5 %\n0403 10 53\n–––– Exceeding 1,5 % but not exceeding 27 %\n0403 10 59\n–––– Exceeding 27 %\n––– Other, of a milk fat content, by weight:\n0403 10 91\n–––– Not exceeding 3 %\n0403 10 93\n–––– Exceeding 3 % but not exceeding 6 %\n0403 10 99\n–––– Exceeding 6 %\n0403 90\n– Other:\n–– Flavoured or containing added fruit, nuts or cocoa:\n––– In powder, granules or other solid forms, of a milkfat content, by weight:\n0403 90 71\n–––– Not exceeding 1,5 %\n0403 90 73\n–––– Exceeding 1,5 % but not exceeding 27 %\n0403 90 79\n–––– Exceeding 27 %\n––– Other, of a milkfat content, by weight:\n0403 90 91\n–––– Not exceeding 3 %\n0403 90 93\n–––– Exceeding 3 % but not exceeding 6 %\n0403 90 99\n–––– Exceeding 6 %\n0405\nButter and other fats and oils derived from milk; dairy spreads:\n0405 20\n– Dairy spreads:\n0405 20 10\n–– Of a fat content, by weight, of 39 % or more but less than 60 %\n0405 20 30\n–– Of a fat content, by weight, of 60 % or more but not exceeding 75 %\n0710\nVegetables (uncooked or cooked by steaming or boiling in water), frozen:\n0710 40 00\n– Sweet corn\n0711\nVegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption:\n0711 90\n– Other vegetables; mixtures of vegetables:\n–– Vegetables:\n0711 90 30\n––– Sweet corn\n1517\nMargarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 1516:\n1517 10\n– Margarine, excluding liquid margarine:\n1517 10 10\n–– Containing, by weight, more than 10% but not more than 15 % by weight of milk fats\n1517 90\n– Other:\n1517 90 10\n–– Containing, by weight, more than 10 % but not more than 15 % by weight of milk fats\n1702\nOther sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel:\n1702 50 00\n– Chemically pure fructose\n1704\nSugar confectionery (including white chocolate), not containing cocoa:\n1704 10\n– Chewing gum, whether or not sugar-coated:\n–– Containing less than 60 % by weight of sucrose (including invert sugar expressed as sucrose):\n1704 10 11\n––– Gum in strips\n1704 10 19\n––– Other\n–– Containing 60 % or more by weight of sucrose (including invert sugar expressed as sucrose):\n1704 10 91\n––– Gum in strips\n1704 10 99\n––– Other\n1704 90\n– Other:\n1704 90 30\n–– White chocolate\n–– Other:\n1704 90 51\n––– Pastes, including marzipan, in immediate packings of a net content of 1 kg or more\n1704 90 55\n––– Throat pastilles and cough drops\n1704 90 61\n––– Sugar coated (panned) goods\n––– Other:\n1704 90 65\n–––– Gum confectionery and jelly confectionery including fruit pastes in the form of sugar confectionery\n1704 90 71\n–––– Boiled sweets whether or not filled\n1704 90 75\n–––– Toffees, caramels and similar sweets\n–––– Other:\n1704 90 81\n––––– Compressed tablets\n1704 90 99\n––––– Other\n1806\nChocolate and other food preparations containing cocoa:\n1806 10\n– Cocoa powder, containing added sugar or other sweetening matter:\n1806 10 15\n–– Containing no sucrose or containing less than 5 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose\n1806 10 20\n–– Containing 5 % or more but less than 65 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose\n1806 10 30\n–– Containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose\n1806 10 90\n–– Containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose\n1806 20\n– Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg:\n1806 20 10\n–– Containing 31 % or more by weight of cocoa butter or containing a combined weight of 31 % or more of cocoa butter and milk fat\n1806 20 30\n–– Containing a combined weight of 25 % or more, but less than 31 % of cocoa butter and milk fat\n–– Other:\n1806 20 50\n––– Containing 18 % or more by weight of cocoa butter\n1806 20 70\n––– Chocolate milk crumb\n1806 20 80\n––– Chocolate flavour coating\n1806 20 95\n––– Other\n– Other, in blocks, slabs or bars:\n1806 31 00\n–– Filled\n1806 32\n–– Not filled:\n1806 32 10\n––– With added cereal, fruit or nuts\n1806 32 90\n––– Other\n1806 90\n– Other:\n–– Chocolate and chocolate products:\n––– Chocolates, whether or not filled:\n1806 90 11\n–––– Containing alcohol\n1806 90 19\n–––– Other\n––– Other:\n1806 90 31\n–––– Filled\n1806 90 39\n–––– Not filled\n1806 90 50\n–– Sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa\n1806 90 60\n–– Spreads containing cocoa\n1806 90 70\n–– Preparations containing cocoa for making beverages\n1806 90 90\n–– Other\n1901\nMalt extract; food preparations of flour, groats,meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:\n1901 10 00\n– Preparations for infant use, put up for retail sale\n1901 20 00\n– Mixes and doughs for the preparation of bakers' wares of heading 1905\n1901 90\n– Other:\n–– Malt extract:\n1901 90 11\n––– With a dry extract content of 90 % or more by weight\n1901 90 19\n––– Other\n–– Other:\n1901 90 99\n––– Other\n1902\nPasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni, couscous, whether or not prepared:\n– Uncooked pasta, not stuffed or otherwise prepared:\n1902 11 00\n–– Containing eggs\n1902 19\n–– Other:\n1902 19 10\n––– Containing no common wheat flour or meal\n1902 19 90\n––– Other\n1902 20\n– Stuffed pasta, whether or not cooked or otherwise prepared:\n–– Other:\n1902 20 91\n––– Cooked\n1902 20 99\n––– Other\n1902 30\n– Other pasta:\n1902 30 10\n–– Dried\n1902 30 90\n–– Other\n1902 40\n– Couscous:\n1902 40 10\n–– Unprepared\n1902 40 90\n–– Other\n1903 00 00\nTapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms\n1904\nPrepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included:\n1904 10\n– Prepared foods obtained by the swelling or roasting of cereals or cereal products:\n1904 10 10\n–– Obtained from maize\n1904 10 30\n–– Obtained from rice\n1904 10 90\n–– Other\n1904 20\n– Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals:\n1904 20 10\n–– Preparation of the Müsli type based on unroasted cereal flakes\n–– Other:\n1904 20 91\n––– Obtained from maize\n1904 20 95\n––– Obtained from rice\n1904 20 99\n––– Other\n1904 30 00\n– Bulgur wheat\n1904 90\n– Other:\n1904 90 10\n–– Rice\n1904 90 80\n–– Other\n1905\nBread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products:\n1905 10 00\n– Crispbread\n1905 20\n– Gingerbread and the like:\n1905 20 10\n–– Containing by weight less than 30 % of sucrose (including invert sugar expressed as sucrose)\n1905 20 30\n–– Containing by weight 30 % or more but less than 50 % of sucrose (including invert sugar expressed as sucrose)\n1905 20 90\n–– Containing by weight 50 % or more of sucrose (including invert sugar expressed as sucrose)\n– Sweet biscuits; waffles and wafers:\n1905 31\n–– Sweet biscuits:\n––– Completely or partially coated or covered with chocolate or other preparations containing cocoa:\n1905 31 11\n–––– In immediate packings of a net content not exceeding 85 g\n1905 31 19\n–––– Other\n––– Other:\n1905 31 30\n–––– Containing 8 % or more by weight of milk fats\n–––– Other:\n1905 31 91\n––––– Sandwich biscuits\n1905 31 99\n––––– Other\n1905 32\n–– Waffles and wafers:\n1905 32 05\n––– With a water content exceeding 10 % by weight\n––– Other:\n–––– Completely or partially coated or covered with chocolate or other preparations containing cocoa:\n1905 32 11\n––––– In immediate packings of a net content not exceeding 85 g\n1905 32 19\n––––– Other\n–––– Other:\n1905 32 91\n––––– Salted, whether or not filled\n1905 32 99\n––––– Other\n1905 40\n– Rusks, toasted bread and similar toasted products:\n1905 40 10\n–– Rusks\n1905 40 90\n–– Other\n1905 90\n– Other:\n1905 90 10\n–– Matzos\n1905 90 20\n–– Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products\n–– Other:\n1905 90 30\n––– Bread, not containing added honey, eggs, cheese or fruit, and containing by weight in the dry matter state not more than 5 % of sugars and not more than 5 % of fat\n1905 90 45\n––– Biscuits\n1905 90 55\n––– Extruded or expanded products, savoury or salted\n––– Other:\n1905 90 60\n–––– With added sweetening matter\n1905 90 90\n–––– Other\n2001\nVegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid:\n2001 90\n– Other:\n2001 90 30\n–– Sweet corn (Zea mays var. saccharata)\n2001 90 40\n–– Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch\n2004\nOther vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006:\n2004 10\n– Potatoes:\n–– Other:\n2004 10 91\n––– In the form of flour, meal or flakes\n2004 90\n– Other vegetables and mixtures of vegetables:\n2004 90 10\n–– Sweet corn(Zea mays var. saccharata)\n2005\nOther vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006:\n2005 20\n– Potatoes:\n2005 20 10\n–– In the form of flour, meal or flakes\n2005 80 00\n– Sweet corn(Zea mays var. saccharata)\n2008\nFruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included:\n2008 99 85\n––––– Maize (corn), other than sweet corn (Zea mays var. saccharata)\n2008 99 91\n––––– Yams, sweet potatoes and similar edible parts of plants, containing 5% or more by weight of starch\n2101\nExtracts, essences and concentrates, of coffee, tea or maté‚ and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof:\n2101 12 98\n––– Other\n2101 20\n– Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences and concentrates or with a basis of tea or maté:\n2101 20 98\n––– Other\n2101 30\n– Roasted chicory and other roasted coffee substitutes and extracts, essences and concentrates thereof:\n–– Roasted chicory and other roasted coffee substitutes:\n2101 30 19\n––– Other\n–– Extracts, essences and concentrates of roasted chicory and other roasted coffee substitutes:\n2101 30 99\n––– Other\n2102\nYeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders:\n2102 10\n– Active yeasts:\n2102 10 31\n––– Dried\n2102 10 39\n––– Other\n2105 00\nIce cream and other edible ice, whether or not containing cocoa:\n2105 00 10\n– Containing no milk fats or containing less than 3 % by weight of such fats\n– Containing by weight of milk fats:\n2105 00 91\n–– 3 % or more but less than 7 %\n2105 00 99\n–– 7 % or more\n2106\nFood preparations not elsewhere specified or included:\n2106 90\n– Other:\n2106 90 10\n–– Cheese fondues\n–– Other:\n2106 90 92\n––– Containing no milk fats, sucrose, isoglucose, glucose or starch or containing, by weight, less than 1,5 % milk fat, 5 % sucrose or isoglucose, 5 % glucose or starch\n2106 90 98\n––– Other\n2202\nWaters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009:\n2202 10 00\n– Waters including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured\n2202 90\n– Other:\n2202 90 10\n–– Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404\n–– Other, containing by weight of fat obtained from the products of headings 0401 to 0404:\n2202 90 91\n––– Less than 0,2 %\n2202 90 95\n––– 0,2 % or more but less than 2 %\n2202 90 99\n––– 2 % or more\n2205\nVermouth and other wine of fresh grapes flavoured with plants or aromatic substances:\n2205 10\n– In containers holding 2 litres or less:\n2205 10 10\n–– Of an actual alcoholic strength by volume of 18 % vol or less\n2205 10 90\n–– Of an actual alcoholic strength by volume exceeding 18 % vol\n2205 90\n– Other:\n2205 90 10\n–– Of an actual alcoholic strength by volume of 18 % vol or less\n2205 90 90\n–– Of an actual alcoholic strength by volume exceeding 18 % vol\n2208\nUndenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages:\n2208 20\n– Spirits obtained by distilling grape wine or grape marc:\n–– In containers holding 2 litres or less:\n2208 20 12\n––– Cognac\n2208 20 14\n––– Armagnac\n2208 20 26\n––– Grappa\n2208 20 27\n––– Brandy de Jerez\n2208 20 29\n––– Other\n–– In containers holding more than 2 litres:\n2208 20 40\n––– Raw distillate\n––– Other:\n2208 20 62\n–––– Cognac\n2208 20 64\n–––– Armagnac\n2208 20 86\n–––– Grappa\n2208 20 87\n–––– Brandy de Jerez\n2208 20 89\n–––– Other\n2208 30\n– Whiskies:\n–– Scotch whisky:\n––– Malt whisky, in containers holding:\n2208 30 32\n–––– 2 litres or less\n2208 30 38\n–––– More than 2 litres\n––– Blended whisky, in containers holding:\n2208 30 52\n–––– 2 litres or less\n2208 30 58\n–––– More than 2 litres\n––– Other, in containers holding:\n2208 30 72\n–––– 2 litres or less\n2208 30 78\n–––– More than 2 litres\n–– Other in containers holding:\n2208 30 82\n––– 2 litres or less\n2208 30 88\n––– More than 2 litres\n2208 50\n– Gin and Geneva:\n–– Gin, in containers holding:\n2208 50 11\n––– 2 litres or less\n2208 50 19\n––– More than 2 litres\n–– Geneva, in containers holding:\n2208 50 91\n––– 2 litres or less\n2208 50 99\n––– More than 2 litres\n2208 60\n– Vodka:\n–– Of an alcoholic strength by volume of 45,4 % vol or less in containers holding:\n2208 60 11\n––– 2 litres or less\n2208 60 19\n––– More than 2 litres\n–– Of an alcoholic strength by volume of more than 45,4 % vol in containers holding:\n2208 60 91\n––– 2 litres or less\n2208 60 99\n––– More than 2 litres\n2208 70\n– Liqueurs and cordials:\n2208 70 10\n–– In containers holding 2 litres or less\n2208 70 90\n–– In containers holding more than 2 litres\n2208 90\n– Other:\n––– 2 litres or less:\n2208 90 41\n–––– Ouzo\n–––– Other:\n––––– Spirits (excluding liqueurs):\n–––––– Distilled from fruit:\n2208 90 45\n––––––– Calvados\n2208 90 48\n––––––– Other\n–––––– Other:\n2208 90 52\n––––––– Corn\n2208 90 54\n––––––– Tequila\n2208 90 56\n––––––– Other\n2208 90 69\n––––– Other spirituous beverages\n––– More than 2 litres:\n–––– Spirits (excluding liqueurs):\n2208 90 71\n––––– Distilled from fruit\n2208 90 75\n––––– Tequila\n2208 90 77\n––––– Other\n2208 90 78\n–––– Other spirituous beverages\n2905\nAcyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:\n– Other polyhydric alcohols:\n2905 43 00\n–– Mannitol\n2905 44\n–– D-glucitol (sorbitol):\n––– In aqueous solution:\n2905 44 11\n–––– Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content\n2905 44 19\n–––– Other\n––– Other:\n2905 44 91\n–––– Containing 2 % or less by weight of D-mannitol, calcutated on the D-glucitol content\n2905 44 99\n–––– Other\n3302\nMixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as a raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages:\n3302 10\n– Of a kind used in the food or drink industries:\n–– Of a kind used in the drink industries:\n––– Preparations containing all flavouring agents characterizing a beverage:\n3302 10 29\n––––– Other\n3502\nAlbumins (including concentrates of two or more whey proteins, containing weight more than 80 % whey proteins, calculated on the dry matter), albuminates and other albumin derivatives:\n– Egg albumin\n3502 11\n–– Dried:\n3502 11 90\n––– Other\n3502 19 90\n––– Other\n3505\nDextrins and other modified starches (for example, pregelatinized or esterified starches); glues based on starches, or on dextrins or other modified starches:\n3505 10\n– Dextrins and other modified starches\n–– Other modified starches:\n3505 10 50\n––– Starches, esterified or etherified\n3809\nFinishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included:\n3809 10\n– With a basis of amylaceouos substances:\n3809 10 10\n–– Containing by weight of such substances less than 55 %\n3809 10 30\n–– Containing by weight of such substances 55 % or more but less than 70 %\n3809 10 50\n–– Containing by weight of such substances 70 % or more but less than 83 %\n3809 10 90\n–– Containing by weight of such substances 83 % or more\n3824\nPrepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included:\n3824 60\n– Sorbitol other than that of subheading 2905 44:\n–– in aqueous solution:\n3824 60 11\n––– Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content\n––– Other\n3824 60 19\n–– Other:\n3824 60 91\n––– Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content\n3824 60 99\n––– Other",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2004/1676/annex/III",
    "retrieved_at": "2026-11-01T14:55:15.989888+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}