{
  "url": "https://openlegislation.uk/eu-regulation-2013-766/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2013-766/annex.json",
  "legislation": "eur/2013/766",
  "legislation_title": "Commission Implementing Regulation (EU) No 766/2013 of 7 August 2013 concerning the classification of certain goods in the Combined Nomenclature",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2013-766",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "Description of the goods\nClassification(CN code)\nReasons\n(1)\n(2)\n(3)\nLiquid product based on fermented milk products with added fruit and cereal flakes, consisting of (% by weight):\n— yoghurt (milk fat content 1,9% by weight) 78,9\n— sugar 8,4\n— water 7,4\n— peach 4,3\n— wheat flakes 0,6\n— rye flakes 0,3\nand small quantities of aroma preparations (flavourings), carotene (colouring agent) and microorganisms used in food products.\nThe product, put up in a plastic bottle containing 400 g, is intended for direct consumption as a beverage.\n2202 90 95\nClassification is determined by General Rules 1 and 6 for the interpretation of the Combined Nomenclature, and by the wording of CN codes 2202, 2202 90 and 2202 90 95.\nClassification of the product under heading 0403 as liquid yoghurt is excluded because cereal flakes are not substances which may be added to the products of Chapter 4 (see also the Harmonized System (HS) Explanatory Notes to Chapter 4, General, point (I), second paragraph). In addition, cereals do not meet the criteria of the wording of heading 0403 as they cannot be considered to be 'added fruit, nuts or cocoa'.\nClassification under heading 1901 is also excluded because the product has the characteristics of a beverage of Chapter 22 (see also the HS Explanatory Notes to heading 1901, point (III), second paragraph).\nAs the product is directly consumable as a beverage, it is covered by heading 2202.\nThe product is therefore to be classified under heading 2202 as 'other non-alcoholic beverage'.",
  "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/2013/766/annex",
    "retrieved_at": "2026-11-01T14:48:28.753383+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."
}