{
  "url": "https://openlegislation.uk/eu-regulation-2010-578/annex-IV",
  "json_url": "https://openlegislation.uk/eu-regulation-2010-578/annex-IV.json",
  "legislation": "eur/2010/578",
  "legislation_title": "Commission Regulation (EU) No 578/2010 of 29 June 2010 on the implementation of Council Regulation (EC) No 1216/2009 as regards the system of granting export refunds for certain agricultural products exported in the form of goods not covered by Annex I to the Treaty, and the criteria for fixing the amount of such refunds",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2010-578",
  "path": "annex/IV",
  "kind": "annex",
  "number": "IV",
  "heading": null,
  "text": "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\nThe 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.\nOther than the glucose content referred to in note.\nN.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.\nCN code\nDescription\nData obtained from the analysis of the goods\nNature of the basic products in respect of which the refund is granted\nAmount of basic product in respect of which the refund is granted (per 100 kg of goods)\n1\n2\n3\n4\n5\n1704\nSugar confectionery (including white chocolate), not containing cocoa:\n1704 10\n– Chewing gum, whether or not sugar-coated\n1.\nSucrose\n1.\nWhite sugar\n1.\n1 kg per 1 % by weight of sucrose\n2.\nGlucose\n2.\nMaize (com)\n2.\n2,1 kg per 1 % by weight of glucose\n1704 90 30 to 1704 90 99\n– – Other\n1.\nSucrose\n1.\nWhite sugar\n1.\n1 kg per 1 % by weight of sucrose\n2.\nGlucose\n2.\nMaize (com)\n2.\n2,1 kg per 1 % by weight of glucose\n3.\n(a) With a milk fat content of less than 12 % by weight\n3.\n(a) Whole-milk powder (PG3)\n3.\n(a) 3,85 kg per 1 % by weight of milk fat\n(b) With a milk fat content of 12 % or more by weight\n(b) Butter (PG6)\n(b) 1,22 kg per 1 % by weight of milk fat\n1806\nChocolate and other food preparations containing cocoa\n1806 10\n– Cocoa powder, containing added sugar or other sweetening matter\n1.\nSucrose\n1.\nWhite sugar\n1.\n1 kg per 1 % by weight of sucrose\n2.\nGlucose\n2.\nMaize (com)\n2.\n2,1 kg per 1 % by weight of glucose\n1806 20\n– 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\n1.\nSucrose\n1.\nWhite sugar\n1.\n1 kg per 1 % by weight of sucrose\n2.\nGlucose\n2.\nMaize (com)\n2.\n2,1 kg per 1 % by weight of glucose\n3.\n(a) With a milk fat content of less than 12 % by weight\n3.\n(a) Whole-milk powder (PG3)\n3.\n(a) 3,85 kg per 1 % by weight of milk fat\n(b) With a milk fat content of 12 % or more by weight\n(b) Butter (PG6)\n(b) 1,22 kg per 1 % by weight of milk fat\n1806 31 00 and 1806 32\n– Other, in blocks, slabs or bars\n1.\nSucrose\n1.\nWhite sugar\n1.\n1 kg per 1 % by weight of sucrose\n2.\nGlucose\n2.\nMaize (com)\n2.\n2,1 kg per 1 % by weight of glucose\n3.\nMilk fat\n3.\nWhole-milk powder (PG3)\n3.\n3,85 kg per 1 % by weight of milk fat\n1806 90\n– Other\n1.\nSucrose\n1.\nWhite sugar\n1.\n1 kg per 1 % by weight of sucrose\n2.\nGlucose\n2.\nMaize (com)\n2.\n2,1 kg per 1 % by weight of glucose\n3.\n(a) With a milk fat content of less than 12 % by weight\n3.\n(a) Whole-milk powder (PG3)\n3.\n(a) 3,85 kg per 1 % by weight of milk fat\n(b) With a milk fat content of 12 % or more by weight\n(b) Butter (PG6)\n(b) 1,22 kg per 1 % by weight of milk fat\nex 1901\nFood 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;\n1.\nSucrose\n1.\nWhite sugar\n1.\n1 kg per 1 % by weight of sucrose\n2.\nGlucose\n2.\nMaize (com)\n2.\n2,1 kg per 1 % by weight of glucose\n3.\n(a) With a milk fat content of less than 12 % by weight\n3.\n(a) Whole-milk powder (PG3)\n3.\n(a) 3,85 kg per 1 % by weight of milk fat\n(b) With a milk fat content of 12 % or more by weight\n(b) Butter (PG6)\n(b) 1,22 kg per 1 % by weight of milk fat\n1902\nPasta, 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:\nex 1902 11 00 and ex 1902 19\n– Uncooked pasta, not stuffed or otherwise prepared, other than pasta containing exclusively cereals and eggs\nCommon wheat starch (or dextrin)\nCommon wheat\n1,75 kg per 1 % by weight of anhydrous starch (or dextrin) of wheat\n1902 20\n– Stuffed pasta, whether or not cooked or otherwise prepared:\n1902 20 91 to 1902 20 99\n– – Other\nCommon wheat starch (or dextrin)\nCommon wheat\n1,75 kg per 1 % by weight of anhydrous starch (or dextrin) of wheat\n1902 30\n– Other pasta\nCommon wheat starch (or dextrin)\nCommon wheat\n1,75 kg per 1 % by weight of anhydrous starch (or dextrin) of wheat\n1902 40 90\n– – (Couscous) Other\nCommon wheat starch (or dextrin)\nCommon wheat\n1,75 kg per 1 % by weight of anhydrous starch (or dextrin) of wheat\n1903 00 00\nTapioca and substitutes thereof prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms\nStarch (or dextrin)\nMaize (com)\n1,83 kg per 1 % by weight of anhydrous starch (or dextrin)\n1905\nBread, 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\n1905 10 00\n– Crispbread\nStarch (or dextrin)\nRye\n2,09 kg per 1 % by weight of anhydrous starch (or dextrin)\n1905 31\n– – Sweet biscuits\n1.\nSucrose\n1.\nWhite sugar\n1.\n1 kg per 1 % by weight of sucrose\n1905 32\n– – Waffles and wafers\n2.\nGlucose\n2.\nMaize (com)\n2.\n2,1 kg per 1 % by weight of glucose\n3.\nStarch (or dextrin)\n3.\nCommon wheat\n3.\n1,75 kg per 1 % by weight of anhydrous starch (or dextrin) of wheat\n4.\nMilk fat\n4.\nButter (PG6)\n4.\n1,22 kg per 1 % by weight of milk fat\n1905 40\n– Rusks, toasted bread and similar toasted products\nStarch (or dextrin)\nCommon wheat\n1,75 kg per 1 % by weight of anhydrous starch (or dextrin) of wheat\n1905 90\n– Other:\n1905 90 20\n– – Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products\nStarch (or dextrin)\nMaize (com)\n1,83 kg per 1 % by weight of anhydrous starch (or dextrin)\n1905 90 30\n– – – 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\nStarch (or dextrin)\nCommon wheat\n1,75 kg per 1 % by weight of anhydrous starch (or dextrin) of wheat\n1905 90 45 to 1905 90 90\n– – – Other products\n1. Sucrose\n1.\nWhite sugar\n1.\n1 kg per 1 % by weight of sucrose\n2.\nGlucose\n2.\nMaize\n2.\n2,1 kg per 1 % by weight of glucose\n3.\nStarch (or dextrin)\n3.\nCommon wheat\n3.\n1,75 kg per 1 % by weight of anhydrous starch (or dextrin) of wheat\n4.\nMilk fat\n4.\nButter (PG6)\n4.\n1,22 kg per 1 % by weight of milk fat\n2105 00\nIce cream and other edible ice, whether or not containing cocoa\n1.\nSucrose\n1.\nWhite sugar\n1.\n1 kg per 1 % by weight of sucrose\n2.\nGlucose\n2.\nMaize (com)\n2.\n2,1 kg per 1 % by weight of glucose\n3.\nMilk fat\n3.\nButter (PG6)\n3.\n1,22 kg per 1 % by weight of milk fat\n2106\nFood preparations not elsewhere specified or included:\n2106 90\n– Other\n– – Other:\n2106 90 98\n– – – Other\n1.\nSucrose\n1.\nWhite sugar\n1.\n1 kg per 1 % by weight of sucrose\n2.\nGlucose\n2.\nMaize (com)\n2.\n2,1 kg per 1 % by weight of glucose\n3.\nMilk fat\n3.\nButter (PG6)\n3.\n1,22 kg per 1 % by weight of milk fat\n2202\nWaters, 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:\n2202 10 00\n– Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured\n1.\nSucrose\n1.\nWhite sugar\n1.\n1 kg per 1 % by weight of sucrose\n2.\nGlucose\n2.\nMaize (com)\n2.\n2,1 kg per 1 % by weight of glucose\n2202 90\n– Other:\n2202 90 10\n– – Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404:\n1.\nSucrose\n1.\nWhite sugar\n1.\n1 kg per 1 % by weight of sucrose\n2.\nGlucose\n2.\nMaize (com)\n2.\n2,1 kg per 1 % by weight of glucose\n2202 90 91 to 2202 90 99\n– – Other\n1.\nSucrose\n1.\nWhite sugar\n1.\n1 kg per 1 % by weight of sucrose\n2.\nMilk fat\n2.\nWhole-milk powder (PG3)\n2.\n3,85 kg per 1 % by weight of milk fat",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Other than the glucose content referred to in note."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2010/578/annex/IV",
    "retrieved_at": "2026-11-01T14:50:44.262002+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."
}