{
  "url": "https://openlegislation.uk/eu-regulation-2012-727/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2012-727/annex.json",
  "legislation": "eur/2012/727",
  "legislation_title": "Commission Implementing Regulation (EU) No 727/2012 of 6 August 2012 concerning the classification of certain goods in the Combined Nomenclature",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2012-727",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "Description of the goods\nClassification(CN code)\nReasons\n(1)\n(2)\n(3)\nCultures of micro-organisms presented in gelatine capsules, put up for retail sale. The content of each capsule consists of the following components (% by weight):\n— L. rhamnosus 3,36\n— L. acidophilus 3,36\n— L. plantarum 0,84\n— B. lactis 0,84\n— Maltodextrine 50,6\n— Micro-crystalline cellulose 10\n— Corn starch 30\n— Magnesium stearate 1\nAccording to the label the product is presented as a food supplement for human consumption.\n2106 90 98\nClassification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 1(a) to Chapter 30 and the wording of CN codes 2106, 2106 90 and 2106 90 98.\nThe product is a food preparation presented in the form of capsules. The casing is a factor that, together with the content, determines the use and character of the product as a food supplement (see judgment of the Court of Justice of the European Union in joined cases C-410/08 to C-412/08 ‘Swiss Caps’, [2009] ECR p. I-11991, paragraphs 29 and 32).\nThe product is therefore to be classified under heading 2106 as a food preparation not elsewhere specified or included (see also Harmonised System Explanatory Notes to heading 2106, point (16).",
  "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/2012/727/annex",
    "retrieved_at": "2026-11-01T14:49:16.567540+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."
}