{
  "url": "https://openlegislation.uk/eu-regulation-2008-491/annex-II",
  "json_url": "https://openlegislation.uk/eu-regulation-2008-491/annex-II.json",
  "legislation": "eur/2008/491",
  "legislation_title": "Commission Regulation (EC) No 491/2008 of 3 June 2008 laying down detailed rules for the application of Council Regulation (EC) No 1234/2007 concerning production refunds in the cereals sector",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2008-491",
  "path": "annex/II",
  "kind": "annex",
  "number": "II",
  "heading": null,
  "text": "Basic starches and products derived from starch\nThe coefficient shown applies to starch with a dry matter content of at least 87 % in the case of maize and wheat starches, and at least 80 % in the case of potato starch.\nThe production refund payable for basic starch of a lower dry matter content than that shown is to be adjusted using the following formula.\n1.. Maize or wheat starch: (Actual percentage of dry matter/87) × Production refund.\n2.. Potato starch: (Actual percentage of dry matter/80) × Production refund.\nWhere the production refund is paid for starch falling with CN code 1108, the purity of starch in the dry matter must be at least 97 %.\nThe degree of purity of the starch in dry matter is determined with the aid of one of the methods published in Annex I to Commission Directive 72/199/EEC (OJ L 123, 29.5.1972, p. 6).\nDirectly produced from maize, wheat, or potatoes, with the exclusion of all use of by-products obtained at the time of the manufacture of other agricultural products or merchandise.\nThe production refund is payable for products falling within CN codes with a dry matter content of at least 78 %. The production refund payable for products falling within these CN codes with a dry matter content lower than 78 % is to be adjusted using the following formula: (Actual percentage of dry matter/78) × Production refund.\nThe production refund is payable for D-glucitol (sorbitol) in aqueous solution with a dry matter content of at least 70 %. Where the dry matter content is lower than 70 %, the production refund is to be adjusted using the following formula: (Actual percentage of dry matter/70) × Production refund.\nThe production refund is payable for the actual starch or dextrin dry matter content.\nCN code\nDescription\nQuantity of starch needed to produce one tonne(Coefficient)\nA. BASIC STARCHES\nex 1108\nStarches; inulin:\n– Starches:\n1108 11 00\n– – Wheat starch\n1,0\n1108 12 00\n– – Maize (corn) starch\n1,0\n1108 13 00\n– – Potato starch\n1,0\nex 1108 19\n– – Other starches:\n1,0\nB. THE FOLLOWING DERIVED PRODUCTS WHEN BASED ON THE ABOVE\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:\nex 1702 30\n– Glucose and glucose syrup, not containing fructose or containing in the dry state less than 20 % by weight of fructose:\n– – Other:\n– – – Containing in the dry state 99 % or more by weight of glucose:\n1702 30 51\n– – – – In the form of white crystalline powder, whether or not agglomerated\n1,304\n1702 30 59\n– – – – Other\n1,0\n– – – Other\n1702 30 91\n– – – – In the form of white crystalline powder, whether or not agglomerated:\n1,304\n1702 30 99\n– – – – Other\n1,0\nex 1702 40\n– Glucose and glucose syrup, containing in the dry state at least 20 % but less than 50 % by weight of fructose:\n1702 40 90\n– – Other\n1,0\nex 1702 90\n– Other, including invert sugar:\n1702 90 50\n– – Maltodextrine and maltodextrine syrup:\n– – – In the form of white crystalline powder, whether or not agglomerated\n1,304\n– – – Other\n1,0\n– – Caramel:\n– – – Other:\n1702 90 75\n– – – – In the form of powder, whether or not agglomerated\n1,366\n1702 90 79\n– – – – Other\n0,95\nex 2905\nAcrylic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:\n– Other polyhydric alcohols:\n2905 43 00\n– – Mannitol\n1,52\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\n1,068\n2905 44 19\n– – – – Other\n0,944\n– – – Other:\n2905 44 91\n– – – – Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content\n1,52\n2905 44 99\n– – – – Other\n1,52\n3505\nDextrins and other modified starches (for example, pregelatinized or esterified starches), glues based on starches, or on dextrins or other modified starches:\nex 3505 10\n– Dextrins and other modified starches:\n3505 10 10\n– – Dextrins\n1,14\n– – Other modified starches:\n3505 10 90\n– – – Other\n1,14\n3505 20\n– Glues\n1,14\nex 3809\nFinishing agants, 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 basis of amylaceous substances\n1,14\nex 3824\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; residual products of the chemical or allied industries, not elsewhere specified or included:\n3824 60\n– Sorbitol other than that falling within CN code 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\n1,068\n3824 60 19\n– – – Other\n0,944\n– – Other:\n3824 60 91\n– – – Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content\n1,52\n3824 60 99\n– – – Other\n1,52",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The coefficient shown applies to starch with a dry matter content of at least 87 % in the case of maize and wheat starches, and at least 80 % in the case of potato starch. The production refund payable for basic starch of a lower dry matter content than that shown is to be adjusted using the following formula. 1.. Maize or wheat starch: (Actual percentage of dry matter/87) × Production refund. 2.. Potato starch: (Actual percentage of dry matter/80) × Production refund. Where the production refund is paid for starch falling with CN code 1108, the purity of starch in the dry matter must be at least 97 %. The degree of purity of the starch in dry matter is determined with the aid of one of the methods published in Annex I to Commission Directive 72/199/EEC (OJ L 123, 29.5.1972, p. 6)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Directly produced from maize, wheat, or potatoes, with the exclusion of all use of by-products obtained at the time of the manufacture of other agricultural products or merchandise."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "The production refund is payable for products falling within CN codes with a dry matter content of at least 78 %. The production refund payable for products falling within these CN codes with a dry matter content lower than 78 % is to be adjusted using the following formula: (Actual percentage of dry matter/78) × Production refund."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "The production refund is payable for D-glucitol (sorbitol) in aqueous solution with a dry matter content of at least 70 %. Where the dry matter content is lower than 70 %, the production refund is to be adjusted using the following formula: (Actual percentage of dry matter/70) × Production refund."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "The production refund is payable for the actual starch or dextrin dry matter content."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2008/491/annex/II",
    "retrieved_at": "2026-11-01T14:52:15.594076+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."
}