{
  "url": "https://openlegislation.uk/eu-regulation-2011-497/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2011-497/annex.json",
  "legislation": "eur/2011/497",
  "legislation_title": "Commission Implementing Regulation (EU) No 497/2011 of 18 May 2011 concerning the classification of certain goods in the Combined Nomenclature",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2011-497",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "Description of the goods\nClassification(CN code)\nReasons\n(1)\n(2)\n(3)\n1.\nSyrupy flavoured liquid with the following composition (percentage by weight):\nWater\n65,13\nCane sugar\n28,47\nLime juice\n3,18\nCitric acid\n1,49\nLemon juice\n1,18\nFlavouring\n0,46\nColourings\n0,0003\nExcipients\nAfter dilution with water or alcohol the preparation is ready to drink as a cocktail.\n2106 90 59\nClassification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 2106, 2106 90 and 2106 90 59.\nBecause the product is undrinkable on its own, classification as a beverage in Chapter 22 is to be excluded.\nBecause of its composition, the product containing flavouring and colouring matter is to be classified as a flavoured sugar syrup of CN code 2106 90 59.\nSee also HS Explanatory Notes to heading 2106, point (12).\n2.\nSyrupy flavoured liquid with the following composition (percentage by weight):\nWater\n51,27\nCane sugar\n28,4\nRaspberry juice\n10,6\nRaspberry purée\n8,2\nFlavouring\n0,18\nColourings\n0,02\nExcipients\nAfter dilution with water or alcohol the preparation is ready to drink as a cocktail.\n2106 90 98\nClassification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 2106, 2106 90 and 2106 90 98.\nBecause the product is undrinkable on its own, classification as a beverage in Chapter 22 is to be excluded.\nBecause of its composition, the product containing higher quantities of fruit juice and fruit purée is more complex than the flavoured sugar syrups of CN code 2106 90 59.\nThe product should therefore be classified as a preparation for the manufacture of beverages under CN code 2106 90 98. See also HS Explanatory Notes to heading 2106, point (12).",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2011/497/annex",
    "retrieved_at": "2026-11-01T14:50:08.825176+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."
}