# Commission Implementing Regulation (EU) No 927/2012 of 9 October 2012 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, Division 5: For the purposes of heading 1212, the term ‘seaweeds and other algae’ does not include:

Extent: E+W+S+N.I.

(a) dead single-cell micro-organisms of heading 2102;
(b) cultures of micro-organisms of heading 3002; or
(c) fertilisers of heading 3101 or 3105.

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Source: https://www.legislation.gov.uk/eur/2012/927/annex/I/part/TWO/division/1/section/II/chapter/12/annotations/1/annotation/5 (the official version)
Page: https://openlegislation.uk/eu-regulation-2012-927/annex-I/part-TWO/division-1/section-II/chapter-12/annotations/1/annotation/5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.