{
  "url": "https://openlegislation.uk/eu-regulation-2008-900/article-2",
  "json_url": "https://openlegislation.uk/eu-regulation-2008-900/article-2.json",
  "legislation": "eur/2008/900",
  "legislation_title": "Commission Regulation (EC) No 900/2008 of 16 September 2008 laying down the methods of analysis and other technical provisions necessary for the application of the arrangements for imports of certain goods resulting from the processing of agricultural products (Codified version)",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2008-900",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Calculation of contents",
  "text": "In accordance with the definitions set out in footnotes 1, 2 and 3 of Annex III to Regulation (EU) No 514/2011 and in footnotes 1, 2 and 3 of Part Three, Section I, Annex 1, Table 1 of Annex I to Regulation (EEC) No 2658/87 concerning milk protein content, starch/glucose content and sucrose/invert sugar/isoglucose content, the following formulas, procedures and methods shall be used:\n(a) for the application of Annexes II and III to Regulation (EU) No 514/2011;\n(b) for the determination of milk fat content, milk protein content, starch/glucose content and sucrose/invert sugar/isoglucose content for the purpose of selecting the appropriate agricultural element, additional duties for sugar and additional duties for flour in the case of non-preferential imports as provided for in Part Two and in Part Three, Section I, Annex 1, of Annex I to Regulation (EEC) No 2658/87:\n1.. Starch/glucose content:\n(expressed as 100 % anhydrous starch content of the goods as presented)\n(a) (Z – F) × 0,9,\nif the glucose content is not less than the fructose content; or\n(b) (Z – G) × 0,9,\nif the glucose content is less than the fructose content\nwhere:\nZ is the glucose content determined by the method set out in Annex I to this Regulation;\nF is the fructose content determined by HPLC (high performance liquid chromatography);\nG is the glucose content determined by HPLC.\nIn the case of point (a), where the presence of a lactose hydrolysate is declared and/or quantities of lactose and galactose are detected, a glucose content equivalent to the galactose content (determined by HPLC) shall be deducted from the glucose content (Z) before any other calculation is made.\n2.. Sucrose/invert sugar/isoglucose content:\n(expressed as sucrose content of the goods as presented)\n(a) S + (2F) × 0,95,\nif the glucose content is not less than the fructose content;\n(b) S + (G + F) × 0,95,\nif the glucose content is less than the fructose content\nwhere:\nS is the sucrose content determined by HPLC;\nF is the fructose content determined by HPLC;\nG is the glucose content determined by HPLC.\nWhere the presence of a lactose hydrolysate is declared and/or quantities of lactose and galactose are detected, a glucose content equivalent to the galactose content (determined by HPLC) shall be deducted from the glucose (G) content before any other calculation is made.\n3.. Milk fat content:\n(a) Save as otherwise provided in point (b) or (c), the milk fat content by weight of the goods as presented shall be determined by extraction with light petroleum after hydrolysis with hydrochloric acid;\n(b) Where fats other than milk fats are also declared in the composition of the goods, the following procedure shall be applied:\nthe percentage of weight of the total fats in the goods shall be determined as mentioned in point (a),\nfor the purposes of determining the milk fat content, a method based on extraction with light petroleum, preceded by hydrolysis with hydrochloric acid and followed by gas chromatography of the methyl esters of the fatty acids shall be used. If the presence of milk fats is detected, the percentage proportion thereof shall be calculated by multiplying the percentage concentration of methyl butyrate by 25, multiplying the product by the total percentage fat content by weight of the goods and dividing by 100.\n(c) Where fats other than milk fats are also declared in the composition of goods which are charged by an agricultural component as provided for in Part Two and in Annex 1 to Section I of Part Three of the Combined nomenclature set out in Annex I to Regulation (EEC) No 2658/87, and contain 30 % milk protein or more as determined in accordance with point 4 of this Article, and less than 6 % milk fat as declared by the declarant, the following procedure shall be applied instead of the procedure set out in point (b):\nthe percentage of weight of the total fats in the goods shall be determined as set out in point (a),\nfor the purposes of determining the milk fat content, a method based on extraction with light petroleum, preceded by hydrolysis with hydrochloric acid and followed by gas chromatography of the methyl esters of the fatty acids shall be used. If the presence of milk fats is detected, the percentage proportion thereof shall be calculated by multiplying the percentage concentration of methyl butyrate by 50, multiplying the product by the total percentage fat content by weight of the goods and dividing by 100.\n4.. Milk protein content:\n(a) Save as otherwise provided in point (b), the milk protein content of the goods shall be calculated by multiplying the nitrogen content (determined by the Kjeldahl method) by the factor 6,38;\n(b) Where components containing proteins other than milk proteins are also declared in the composition of the goods:\nthe total percentage nitrogen content by weight shall be determined by the Kjeldahl method,\nthe milk protein content shall be calculated as indicated in point (a) by subtracting from the total percentage nitrogen content the nitrogen content corresponding to the non-milk proteins.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Implementing Regulation (EU) No 617/2011 of 24 June 2011 amending Regulation (EC) No 900/2008 laying down the methods of analysis and other technical provisions necessary for the application of the arrangements for imports of certain goods resulting from the processing of agricultural products."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Substituted by Commission Implementing Regulation (EU) 2015/824 of 27 May 2015 amending Regulation (EC) No 900/2008 laying down the methods of analysis and other technical provisions necessary for the application of the arrangements for imports of certain goods resulting from the processing of agricultural products."
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Inserted by Commission Implementing Regulation (EU) 2015/824 of 27 May 2015 amending Regulation (EC) No 900/2008 laying down the methods of analysis and other technical provisions necessary for the application of the arrangements for imports of certain goods resulting from the processing of agricultural products."
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Inserted by Commission Implementing Regulation (EU) No 617/2011 of 24 June 2011 amending Regulation (EC) No 900/2008 laying down the methods of analysis and other technical provisions necessary for the application of the arrangements for imports of certain goods resulting from the processing of agricultural products."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2008/900/article/2",
    "retrieved_at": "2026-11-01T14:52:01.805747+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."
}