{
  "url": "https://openlegislation.uk/eu-regulation-2012-749/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2012-749/annex.json",
  "legislation": "eur/2012/749",
  "legislation_title": "Commission Implementing Regulation (EU) No 749/2012 of 14 August 2012 concerning the classification of certain goods in the Combined Nomenclature",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2012-749",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "Description of the goods\nClassification(CN code)\nReasons\n(1)\n(2)\n(3)\nA product (so-called ‘Chitosan’) prepared from crustacean shells, consisting of amino polysaccharides.\nThe product is presented in gelatine capsules, put up for retail sale.\nAccording to the label the product is presented as a food supplement for human consumption.\n2106 90 92\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 92.\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).\nConsequently, classification of the product as a natural polymer under heading 3913 is excluded.\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/2012/749/annex",
    "retrieved_at": "2026-11-01T14:49:15.706900+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."
}