# Commission Regulation (EC) No 1192/2008 of 17 November 2008 amending Regulation (EEC) No 2454/93 laying down provisions for the implementation of Council Regulation (EEC) No 2913/92 establishing the Community Customs Code, Annex III

Extent: E+W+S+N.I.

‘ANNEX 44c
GOODS INVOLVING HIGHER RISK OF FRAUD
(referred to in Article 340a)
Where the transit data are exchanged using electronic data-processing techniques and the HS code is not enough to identify without ambiguity the goods listed in column 2, both the sensitive goods code given in column 4 and the HS code given in column 1 must be used.’
1
2
3
4
5
HS code
Description of the goods
Minimum quantities
Sensitive goods code
Minimum rate of individual guarantee
0207 12
Meat and edible offal, of the poultry of heading 0105, of fowls of the species Gallus Domesticus, frozen
3 000 kg
—
0207 14
1701 11
Cane or beet sugar and chemically pure sucrose, in solid form
7 000 kg
—
1701 12
—
1701 91
—
1701 99
—
2208 20
Spirits, liquors and other spirituous beverages
5 hl
2 500 EUR/hl pure alcohol
2208 30
2208 40
2208 50
2208 60
2208 70
ex 2208 90
1
2402 20
Cigarettes containing tobacco
35 000 pieces
120 EUR/1 000 pieces
2403 10
Smoking tobacco, whether or not containing tobacco substitutes in any proportion
35 kg
—

---
Source: https://www.legislation.gov.uk/eur/2008/1192/annex/III (the official version)
Page: https://openlegislation.uk/eu-regulation-2008-1192/annex-III
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.