Annex IV

United Kingdom

Goods for which the amounts of basic product may be determined on the basis of chemical analysis — together with relevant table referred to in Article 47

CN code	Description	Data obtained from the analysis of the goods	Nature of the basic products in respect of which the refund is granted	Amount of basic product in respect of which the refund is granted (per 100 kg of goods)
The sucrose content of the goods (without further processing), plus the sucrose equivalent of any mixture of glucose and fructose (total glucose and fructose content multiplied by 0,95), as declared (in whatever form) or found in the goods. However, where the fructose content of the goods is less than the glucose content, the amount of glucose to be included in the above calculation shall be an amount equal, by weight, to that of fructose.
Other than the glucose content referred to in note^f1.
N.B.: Where the presence of a lactose hydrolysáte is declared and/or galactose is found to be present, the quantity of glucose equivalent to the galactose shall be deducted from the total glucose content before any other calculation is performed.
1	2	3	4	5
1704	Sugar confectionery (including white chocolate), not containing cocoa:
1704 10	– Chewing gum, whether or not sugar-coated	1. Sucrose	1. White sugar	1. 1 kg per 1 % by weight of sucrose
1704 10		2. Glucose^f2	2. Maize (com)	2. 2,1 kg per 1 % by weight of glucose
1704 90 30 to 1704 90 99	– – Other	1. Sucrose	1. White sugar	1. 1 kg per 1 % by weight of sucrose
		2. Glucose	2. Maize (com)	2. 2,1 kg per 1 % by weight of glucose
		3. (a) With a milk fat content of less than 12 % by weight	3. (a) Whole-milk powder (PG3)	3. (a) 3,85 kg per 1 % by weight of milk fat
		(b) With a milk fat content of 12 % or more by weight	(b) Butter (PG6)	(b) 1,22 kg per 1 % by weight of milk fat
1806	Chocolate and other food preparations containing cocoa
1806 10	– Cocoa powder, containing added sugar or other sweetening matter	1. Sucrose	1. White sugar	1. 1 kg per 1 % by weight of sucrose
1806 10		2. Glucose	2. Maize (com)	2. 2,1 kg per 1 % by weight of glucose
1806 20	– 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	1. Sucrose	1. White sugar	1. 1 kg per 1 % by weight of sucrose
		2. Glucose	2. Maize (com)	2. 2,1 kg per 1 % by weight of glucose
		3. (a) With a milk fat content of less than 12 % by weight	3. (a) Whole-milk powder (PG3)	3. (a) 3,85 kg per 1 % by weight of milk fat
		(b) With a milk fat content of 12 % or more by weight	(b) Butter (PG6)	(b) 1,22 kg per 1 % by weight of milk fat
1806 31 00 and 1806 32	– Other, in blocks, slabs or bars	1. Sucrose	1. White sugar	1. 1 kg per 1 % by weight of sucrose
		2. Glucose	2. Maize (com)	2. 2,1 kg per 1 % by weight of glucose
		3. Milk fat	3. Whole-milk powder (PG3)	3. 3,85 kg per 1 % by weight of milk fat
1806 90	– Other	1. Sucrose	1. White sugar	1. 1 kg per 1 % by weight of sucrose
		2. Glucose	2. Maize (com)	2. 2,1 kg per 1 % by weight of glucose
		3. (a) With a milk fat content of less than 12 % by weight	3. (a) Whole-milk powder (PG3)	3. (a) 3,85 kg per 1 % by weight of milk fat
		(b) With a milk fat content of 12 % or more by weight	(b) Butter (PG6)	(b) 1,22 kg per 1 % by weight of milk fat
ex 1901	Food preparations of flour, groats, meal, starch or malt extract, not containing cocoa powder 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;	1. Sucrose	1. White sugar	1. 1 kg per 1 % by weight of sucrose
		2. Glucose	2. Maize (com)	2. 2,1 kg per 1 % by weight of glucose
		3. (a) With a milk fat content of less than 12 % by weight	3. (a) Whole-milk powder (PG3)	3. (a) 3,85 kg per 1 % by weight of milk fat
		(b) With a milk fat content of 12 % or more by weight	(b) Butter (PG6)	(b) 1,22 kg per 1 % by weight of milk fat
1902	Pasta, 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:
ex 1902 11 00 and ex 1902 19	– Uncooked pasta, not stuffed or otherwise prepared, other than pasta containing exclusively cereals and eggs	Common wheat starch (or dextrin)	Common wheat	1,75 kg per 1 % by weight of anhydrous starch (or dextrin) of wheat
1902 20	– Stuffed pasta, whether or not cooked or otherwise prepared:
1902 20 91 to 1902 20 99	– – Other	Common wheat starch (or dextrin)	Common wheat	1,75 kg per 1 % by weight of anhydrous starch (or dextrin) of wheat
1902 30	– Other pasta	Common wheat starch (or dextrin)	Common wheat	1,75 kg per 1 % by weight of anhydrous starch (or dextrin) of wheat
1902 40 90	– – (Couscous) Other	Common wheat starch (or dextrin)	Common wheat	1,75 kg per 1 % by weight of anhydrous starch (or dextrin) of wheat
1903 00 00	Tapioca and substitutes thereof prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms	Starch (or dextrin)	Maize (com)	1,83 kg per 1 % by weight of anhydrous starch (or dextrin)
1905	Bread, 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
1905 10 00	– Crispbread	Starch (or dextrin)	Rye	2,09 kg per 1 % by weight of anhydrous starch (or dextrin)
1905 31	– – Sweet biscuits	1. Sucrose	1. White sugar	1. 1 kg per 1 % by weight of sucrose
1905 32	– – Waffles and wafers	2. Glucose	2. Maize (com)	2. 2,1 kg per 1 % by weight of glucose
		3. Starch (or dextrin)	3. Common wheat	3. 1,75 kg per 1 % by weight of anhydrous starch (or dextrin) of wheat
		4. Milk fat	4. Butter (PG6)	4. 1,22 kg per 1 % by weight of milk fat
1905 40	– Rusks, toasted bread and similar toasted products	Starch (or dextrin)	Common wheat	1,75 kg per 1 % by weight of anhydrous starch (or dextrin) of wheat
1905 90	– Other:
1905 90 20	– – Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products	Starch (or dextrin)	Maize (com)	1,83 kg per 1 % by weight of anhydrous starch (or dextrin)
1905 90 30	– – – 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	Starch (or dextrin)	Common wheat	1,75 kg per 1 % by weight of anhydrous starch (or dextrin) of wheat
1905 90 45 to 1905 90 90	– – – Other products	1. Sucrose	1. White sugar	1. 1 kg per 1 % by weight of sucrose
		2. Glucose	2. Maize	2. 2,1 kg per 1 % by weight of glucose
		3. Starch (or dextrin)	3. Common wheat	3. 1,75 kg per 1 % by weight of anhydrous starch (or dextrin) of wheat
		4. Milk fat	4. Butter (PG6)	4. 1,22 kg per 1 % by weight of milk fat
2105 00	Ice cream and other edible ice, whether or not containing cocoa	1. Sucrose	1. White sugar	1. 1 kg per 1 % by weight of sucrose
		2. Glucose	2. Maize (com)	2. 2,1 kg per 1 % by weight of glucose
		3. Milk fat	3. Butter (PG6)	3. 1,22 kg per 1 % by weight of milk fat
2106	Food preparations not elsewhere specified or included:
2106 90	– Other
2106 90	– – Other:
2106 90 98	– – – Other	1. Sucrose	1. White sugar	1. 1 kg per 1 % by weight of sucrose
		2. Glucose	2. Maize (com)	2. 2,1 kg per 1 % by weight of glucose
		3. Milk fat	3. Butter (PG6)	3. 1,22 kg per 1 % by weight of milk fat
2202	Waters, 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:
2202 10 00	– Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured	1. Sucrose	1. White sugar	1. 1 kg per 1 % by weight of sucrose
2202 10 00		2. Glucose	2. Maize (com)	2. 2,1 kg per 1 % by weight of glucose
2202 90	– Other:
2202 90 10	– – Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404:	1. Sucrose	1. White sugar	1. 1 kg per 1 % by weight of sucrose
2202 90 10		2. Glucose	2. Maize (com)	2. 2,1 kg per 1 % by weight of glucose
2202 90 91 to 2202 90 99	– – Other	1. Sucrose	1. White sugar	1. 1 kg per 1 % by weight of sucrose
2202 90 91 to 2202 90 99	– – Other	2. Milk fat	2. Whole-milk powder (PG3)	2. 3,85 kg per 1 % by weight of milk fat

Annotations

Footnotes

f1: The sucrose content of the goods (without further processing), plus the sucrose equivalent of any mixture of glucose and fructose (total glucose and fructose content multiplied by 0,95), as declared (in whatever form) or found in the goods. However, where the fructose content of the goods is less than the glucose content, the amount of glucose to be included in the above calculation shall be an amount equal, by weight, to that of fructose.
f2: Other than the glucose content referred to in note.