{
  "url": "https://openlegislation.uk/eu-regulation-2011-514/annex-I",
  "json_url": "https://openlegislation.uk/eu-regulation-2011-514/annex-I.json",
  "legislation": "eur/2011/514",
  "legislation_title": "Commission Implementing Regulation (EU) No 514/2011 of 25 May 2011 laying down the detailed rules for implementing the preferential trade arrangements applicable to certain goods resulting from the processing of agricultural products, as provided for in Article 7(2) of Council Regulation (EC) No 1216/2009",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2011-514",
  "path": "annex/I",
  "kind": "annex",
  "number": "I",
  "heading": "(referred to in Article 3(2))",
  "text": "Quantities of basic products considered to be used\n(per 100 kg of goods)\nCN code\nDescription\nCommon wheat\nDurum wheat\nRye\nBarley\nMaize\nRice\nWhite sugar\nMolasses\nSkimmed milk powder (PG 2)\nWhole milk powder (PG 3)\nButter (PG 6)\nkg\nkg\nkg\nkg\nkg\nkg\nkg\nkg\nkg\nkg\nkg\n(1)\n(2)\n(3)\n(4)\n(5)\n(6)\n(7)\n(8)\n(9)\n(10)\n(11)\n(12)\n(13)\n0403\nButtermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa:\n0403 10\n– Yoghurt:\n– – Flavoured or containing added fruit, nuts or cocoa:\n– – – In powder, granules or other solid forms, of a milkfat content by weight:\n0403 10 51\n– – – – Not exceeding 1,5 %\n100\n0403 10 53\n– – – – Exceeding 1,5 % but not exceeding 27 %\n100\n0403 10 59\n– – – – Exceeding 27 %\n42\n68\n– – – Other, of a milkfat content by weight:\n0403 10 91\n– – – – Not exceeding 3 %\n9\n2\n0403 10 93\n– – – – Exceeding 3 % but not exceeding 6 %\n8\n5\n0403 10 99\n– – – – Exceeding 6 %\n8\n10\n0403 90\n– Other:\n– – Flavoured or containing added fruit, nuts or cocoa:\n– – – In powder, granules or other solid forms, of a milkfat content by weight:\n0403 90 71\n– – – – Not exceeding 1,5 %\n100\n0403 90 73\n– – – – Exceeding 1,5 % but not exceeding 27 %\n100\n0403 90 79\n– – – – Exceeding 27 %\n42\n68\n– – – Other, of a milkfat content by weight:\n0403 90 91\n– – – – Not exceeding 3 %\n9\n2\n0403 90 93\n– – – – Exceeding 3 % but not exceeding 6 %\n8\n5\n0403 90 99\n– – – – Exceeding 6 %\n8\n10\n0405\nButter and other milkfats and oils derived from milk; dairy spreads:\n0405 20\n– Dairy spreads:\n0405 20 10\n– – Of a fat content, by weight, of 39 % or more but less than 60 %\nsee Annex II\n0405 20 30\n– – Of a fat content, by weight, of 60 % or more but not exceeding 75 %\nsee Annex II\n0710\nVegetables (uncooked or cooked by steaming or by boiling in water), frozen:\n0710 40 00\n– Sweetcorn\n100(a)\n0711\nVegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption:\n0711 90\n– Other vegetables; mixtures of vegetables:\n– – Vegetables:\n0711 90 30\n– – – Sweetcorn\n100(a)\n1517\nMargarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading 1516:\n1517 10\n– Margarine, excluding liquid margarine:\n1517 10 10\n– – Containing, by weight, more than 10 % but not more than 15 % of milkfats\n15\n1517 90\n– Other:\n1517 90 10\n– – Containing, by weight more than 10 % but not more than 15 % of milkfats\n15\n1704\nSugar confectionery (including white chocolate), not containing cocoa:\n1704 10\n– Chewing gum, whether or not sugar-coated:\n1704 10 10\n– – Containing less than 60 % by weight of sucrose (including invert sugar expressed as sucrose)\n30\n58\n1704 10 90\n– – Containing 60 % or more by weight of sucrose (including invert sugar expressed as sucrose)\n16\n70\n1704 90\n– Other:\n1704 90 30\n– – White chocolate\n45\n20\n1704 90 51 to\n1704 90 99\n– – Other\nSee Annex II\n1806\nChocolate and other food preparations containing cocoa:\n1806 10\n– Cocoa powder, containing added sugar or other sweetening matter:\n1806 10 20\n– – Containing 5 % or more but less than 65 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose\n60\n1806 10 30\n– – Containing 65 % or more but less than 80 % by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose\n75\n1806 10 90\n– – Containing 80 % or more by weight of sucrose (including invert sugar expressed as sucrose) or isoglucose expressed as sucrose\n100\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\nSee Annex II\n– Other, in blocks, slabs or bars:\n1806 31\n– – Filled\nSee Annex II\n1806 32\n– – Not filled\nSee Annex II\n1806 90\n– Other\nSee Annex II\n1901\nMalt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa 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 % per weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:\n1901 10 00\n– Preparations for infant use, put up for retail sale\nSee Annex II\n1901 20 00\n– Mixes and doughs for the preparation of bakers’ wares of heading 1905\nSee Annex II\n1901 90\n– Other:\n– – Malt extract:\n1901 90 11\n– – – With a dry extract content of 90 % or more by weight\n195\n1901 90 19\n– – – Other\n159\n– – Other:\n1901 90 99\n– – – Other\nSee Annex II\n1902\nPasta, whether or not cooked or stuffed (with meat of other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, canneloni, couscous, whether or not prepared:\n– Uncooked pasta not stuffed or otherwise prepared:\n1902 11 00\n– – Containing eggs\n167\n1902 19\n– – Other:\n1902 19 10\n– – – Containing no common wheat flour or meal\n167\n1902 19 90\n– – – Other\n67\n100\n1902 20\n– Stuffed pasta, whether or not cooked or otherwise prepared:\n– – Other:\n1902 20 91\n– – – Cooked\n41\n1902 20 99\n– – – Other\n116\n1902 30\n– Other pasta:\n1902 30 10\n– – Dried\n167\n1902 30 90\n– – Other\n66\n1902 40\n– Couscous:\n1902 40 10\n– – Unprepared\n167\n1902 40 90\n– – Other\n66\n1903 00 00\nTapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms\n161\n1904\nPrepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)), in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included:\n1904 10\n– Prepared foods obtained by the swelling or roasting of cereals or cereal products:\n1904 10 10\n– – Obtained from maize\n213\n1904 10 30\n– – Obtained from rice\n174\n1904 10 90\n– – Other\n53\n53\n53\n53\n1904 20\nPrepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals:\n1904 20 10\n– – Preparations of the muesli type based on unroasted cereal flakes\nSee Annex II\n– – Other:\n1904 20 91\n– – – Obtained from maize\n213\n1904 20 95\n– – – Obtained from rice\n174\n1904 20 99\n– – – Other\n53\n53\n53\n53\n1904 90\n– Other:\n1904 90 10\n– – Obtained from rice\n174\n1904 90 80\n– – Other\n174\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\n140\n1905 20\n– Gingerbread and the like:\n1905 20 10\n– – Containing by weight less than 30 % of sucrose (including invert sugar expressed as sucrose)\n44\n40\n25\n1905 20 30\n– – Containing by weight 30 % or more but less than 50 % of sucrose (including invert sugar expressed as sucrose)\n33\n30\n45\n1905 20 90\n– – Containing by weight 50 % or more of sucrose (including invert sugar expressed as sucrose)\n22\n20\n65\n– Sweet biscuits; waffles and wafers:\n1905 31\n– – Sweet biscuits\nSee Annex II\n1905 32\n– – Waffles and wafers\nSee Annex II\n1905 40\n– Rusks, toasted bread and similar toasted products\nSee Annex II\n1905 90\n– Other:\n1905 90 10\n– – Matzos\n168\n1905 90 20\n– – Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products\n644\n1905 90 30 to\n1905 90 90\n– – Other\nSee Annex II\n2001\nVegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid:\n2001 90\n– Other:\n2001 90 30\n– – Sweetcorn (Zea mays var. saccharata)\n100(a)\n2001 90 40\n– – Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch\n40(a)\n2004\nOther vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006:\n2004 10\n– Potatoes:\n– – Other:\n2004 10 91\n– – – In the form of flour, meal or flakes\nSee Annex II\n2004 90\n– Other vegetables and mixtures of vegetables:\n2004 90 10\n– – Sweetcorn (Zea mays var. saccharata)\n100(a)\n2005\nOther vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006:\n2005 20\n– Potatoes:\n2005 20 10\n– – In the form of flour, meal or flakes\nSee Annex II\n2005 80 00\n– Sweetcorn (Zea mays var. saccharata)\n100(a)\n2008\nFruits, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included:\n– Other, including mixtures other than those of subheading 2008 19:\n2008 99\n– – Other:\n– – – Not containing added spirit:\n– – – – Not containing added sugar:\n2008 99 85\n– – – – – Maize (corn), other than sweetcorn (Zea mays var. saccharata)\n100(a)\n2008 99 91\n– – – – – Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch\n40(a)\n2101\nExtracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes and extracts, essences and concentrates thereof:\n– Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:\n2101 12\n– – Preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:\n2101 12 98\n– – – Other\nSee Annex II\n2101 20\n– Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or maté:\n– – Preparations:\n2101 20 98\n– – – Other\nSee Annex II\n2101 30\n– Roasted chicory and other roasted coffee substitutes and extracts, essences and concentrates thereof:\n– – Roasted chicory and other roasted coffee substitutes:\n2101 30 19\n– – – Other\n137\n– – Extracts, essences and concentrates of roasted chicory and other roasted coffee substitutes:\n2101 30 99\n– – – Other\n245\n2102\nYeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders:\n2102 10\n– Active yeasts:\n– – Bakers’ yeast:\n2102 10 31\n– – – Dried\n425\n2102 10 39\n– – – Other\n125\n2105 00\nIce cream and other edible ice, whether or not containing cacao:\n2105 00 10\n– Containing no milkfats or containing less than 3 % by weight of such fats\n25\n10\n– Containing by weight of milkfats:\n2105 00 91\n– – 3 % or more but less than 7 %\n20\n23\n2105 00 99\n– – 7 % or more\n23\n35\n2106\nFood preparations not elsewhere specified or included:\n2106 10\n– Protein concentrates and textured protein substances:\n2106 10 80\n– – Other\nSee Annex II\n2106 90\n– Other:\n– – Other:\n2106 90 98\n– – – Other\nSee Annex II\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 90\n– Other:\n– – Other, containing by weight of fat obtained from the products of heading 0401 to 0404:\n2202 90 91\n– – – Less than 0,2 %\n10\n8\n2202 90 95\n– – – 0,2 % or more but less than 2 %\n10\n6\n2202 90 99\n– – – 2 % or more\n10\n13\n2905\nAcyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:\n– Other polyhydric alcohols:\n2905 43 00\n– – Mannitol\n300\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\n172\n2905 44 19\n– – – – Other\n90\n– – – Other:\n2905 44 91\n– – – – Containing 2 % or less by weight of D-mannitol, calculated on the D-Glucitol content\n245\n2905 44 99\n– – – – Other\n128\n3302\nMixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages:\n3302 10\n– Of a kind used in the food or drink industries:\n– – Of a kind used in the drink industries:\n– – – Preparations containing all flavouring agents characterising a beverage:\n– – – – Other:\n3302 10 29\n– – – – – Other\nSee Annex II\n3505\nDextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches:\n3505 10\n– Dextrins and other modified starches:\n3505 10 10\n– – Dextrins\n189\n– – Other modified starches:\n3505 10 90\n– – – Other\n189\n3505 20\n– Glues:\n3505 20 10\n– – Containing, by weight, less than 25 % of starches of dextrins or other modified starches\n48\n3505 20 30\n– – Containing, by weight, 25 % or more but less than 55 % of starches or dextrins or other modified starches\n95\n3505 20 50\n– – Containing, by weight, 55 % or more but less than 80 % of starches or dextrins or other modified starches\n151\n3505 20 90\n– – Containing, by weight, 80 % or more of starches or dextrins or other modified starches\n189\n3809\nFinishing agents, 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 a basis of amylaceous substances:\n3809 10 10\n– – Containing by weight of such substances less than 55 %\n95\n3809 10 30\n– – Containing by weight of such substances 55 % or more but less than 70 %\n132\n3809 10 50\n– – Containing by weight of such substances 70 % or more but less than 83 %\n161\n3809 10 90\n– – Containing by weight of such substances 83 % or more\n189\n3824\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:\n3824 60\n– Sorbitol other than of subheading 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\n172\n3824 60 19\n– – – Other\n90\n– – Other:\n3824 60 91\n– – – Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content\n245\n3824 60 99\n– – – Other\n128",
  "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/2011/514/annex/I",
    "retrieved_at": "2026-11-01T14:50:08.034268+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."
}