{
  "url": "https://openlegislation.uk/eu-regulation-2007-377/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2007-377/annex.json",
  "legislation": "eur/2007/377",
  "legislation_title": "Commission Regulation (EC) No 377/2007 of 29 March 2007 concerning the classification of certain goods in the Combined Nomenclature",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2007-377",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "Photograph No 1 is purely for information.\nPhotograph No 2 is purely for information.\nPhotograph No 3 is purely for information.\nDescription of the goods\nClassification(CN code)\nReasons\n(1)\n(2)\n(3)\n1.\nHazelnut preparation consisting of a mixture of hazelnuts and sugar, presented in the form of grains (% by weight),\nHazelnut kernels\n40\nAdded sugar\n60\nHazelnuts kernels are roasted at 140 °C for 20 to 25 minutes. Sugar is roasted separately at the same temperature for 15 to 17 minutes. Roasted hazelnuts and sugar are then mixed and roasted together for 12 to 15 minutes. The preparation is then cooled and chopped into a particle size of 1 to 4 mm. It is then packed in bags of at least 10 kg for wholesale.\nThis preparation is an intermediate product not intended for immediate consumption but used in the manufacture of chocolates, ice-cream, confectionery and pastry.\n2008 19 19\nClassification is determined by General Rules 1 and 6 on the interpretation of the CN, the wording of CN codes 2008, 2008 19 and 2008 19 19.\nThis product is not classified in Chapter 17 because it is a sweetened food preparation consisting of a mixture of hazelnuts and sugar (HSEN to Chapter 17, General, paragraph (b)).\nHeading 1704 does not apply to this sweetened hazelnut preparation as it is not marketed or intended for use as sugar confectionery in its own right (HSEN to heading 1704, first paragraph).\nThis product is covered by Chapter 20 as it is prepared or preserved by a process not specified in Chapter 8 (Note 1(a) to Chapter 20 and CNEN to subheadings 2008 11 10 to 2008 19 99).\nBeing nuts mixed with sugar and having undergone a preparation (roasting), this product is classified in subheading 2008 19 19 (CNEN to subheadings 2008 11 10 to 2008 19 99).\n2.\nHazelnut preparation consisting of a mixture of hazelnuts and sugar, presented in the form of powder (% by weight),\nHazelnut kernels\n40\nAdded sugar\n60\nHazelnuts kernels are roasted at 140 °C for 20 to 25 minutes. Sugar is roasted separately at the same temperature for 15 to 17 minutes. Roasted hazelnuts and sugar are then mixed and roasted together for 12 to 15 minutes. The preparation is then cooled and chopped into a particle size of 1 to 4 mm before being ground to a size of 20 to 30 microns. It is then packed in bags of at least 12,5 kg for wholesale.\nThis preparation is an intermediate product not intended for immediate consumption but used in the manufacture of chocolates, ice-cream, confectionery and pastry.\n2008 19 19\nClassification is determined by General Rules 1 and 6 on the interpretation of the CN, the wording of CN codes 2008, 2008 19 and 2008 19 19.\nThis product is not classified in Chapter 17 because it is a sweetened food preparation consisting of a mixture of hazelnuts and sugar (HSEN to Chapter 17, General, paragraph (b)).\nHeading 1704 does not apply to this preparation, as it is a semi-manufactured product, which is not transformed solely into a certain type of sugar confectionery of this heading (HSEN to heading 1704, first paragraph and CNEN to subheadings 1704 90 51 to 1704 90 99, 2nd paragraph).\nThis product is covered by Chapter 20 as it is prepared or preserved by a process not specified in Chapter 8 (Note 1(a) to Chapter 20 and CNEN to subheadings 2008 11 10 to 2008 19 99).\nBeing nuts mixed with sugar and having undergone a preparation (roasting), this product is classified in subheading 2008 19 19 (CNEN to subheadings 2008 11 10 to 2008 19 99).\n3.\nHazelnut preparation consisting of a mixture of hazelnuts and sugar, presented in the form of paste (% by weight),\nHazelnut kernels\n40\nAdded sugar\n60\nHazelnuts kernels are roasted at 140 °C for 20 to 25 minutes. Sugar is roasted separately at the same temperature for 15 to 17 minutes. Roasted hazelnuts and sugar are then mixed and roasted together for 12 to 15 minutes. The preparation is then cooled and chopped into a particle size of 1 to 4 mm before being ground to a size of 20 to 30 microns. The ground preparation is mixed until it reaches the form of a homogeneous paste. It is then packed in bags of at least 20 kg for wholesale.\nThis preparation is an intermediate product not intended for immediate consumption but used in the manufacture of chocolates, ice-cream, confectionery and pastry.\n2008 19 19\nClassification is determined by General Rules 1 and 6 on the interpretation of the CN, the wording of CN codes 2008, 2008 19 and 2008 19 19.\nThis product is not classified in Chapter 17 because it is a sweetened food preparation consisting of a mixture of hazelnuts and sugar (HSEN to Chapter 17, General, paragraph (b)).\nHeading 1704 does not apply to this preparation, as it is a semi-manufactured product, which is not transformed solely into a certain type of sugar confectionery of this heading (HSEN to heading 1704, first paragraph, ix, and CNEN to subheadings 1704 90 51 to 1704 90 99, 2nd paragraph).\nThis product is covered by Chapter 20 as it is prepared or preserved by a process not specified in Chapter 8 (Note 1(a) to Chapter 20 and CNEN to subheadings 2008 11 10 to 2008 19 99).\nBeing nuts mixed with sugar and having undergone a preparation (roasting), this product is classified in subheading 2008 19 19 (CNEN to headings 2008 11 10 to 2008 19 99).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Photograph No 1 is purely for information."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Photograph No 2 is purely for information."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Photograph No 3 is purely for information."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2007/377/annex",
    "retrieved_at": "2026-11-01T14:53:00.543704+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."
}