{
  "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-13/division",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-13/division.json",
  "legislation": "eur/2015/2446",
  "legislation_title": "Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2015-2446",
  "path": "attachment/13/division",
  "kind": "division",
  "number": null,
  "heading": "Materials excluded from regional cumulation",
  "text": "Materials for which an ‘X’ is indicated\nCumulation of these materials between least-developed-countries (LDCs) of each regional group (i.e. Cambodia and Laos in Group I; Bangladesh, Bhutan and Nepal in Group III) is allowed. Similarly, cumulation of these materials is also allowed in a non-LDC of a regional group with materials originating in any other country of the same regional group.\nCumulation of these materials originating in Argentina, Brazil and Uruguay, is not allowed in Paraguay. Moreover, cumulation of any material of Chapters 16 to 24 originating in Brazil, is not allowed in Argentina, Paraguay or Uruguay.\nGroup I: Brunei, Cambodia, Indonesia, Laos, Malaysia, Myanmar/Burma, Philippines, Thailand, Vietnam\nGroup III: Bangladesh, Bhutan, India, Nepal, Pakistan, Sri Lanka\nGroup IV Argentina, Brazil, Paraguay, Uruguay\nHarmonised System or Combined Nomenclature code\nDescription of materials\n0207\nMeat and edible meat offal, of the poultry of heading 0105, fresh, chilled or frozen\nX\nex 0210\nMeat and edible meat offal of poultry, salted, in brine, dried or smoked\nX\nChapter 03\nFish and crustaceans, molluscs and other aquatic invertebrates\nX\nex 0407\nEggs in shell of poultry, other than for hatching\nX\nex 0408\nEggs, not in shell, and egg yolks, other than unfit for human consumption\nX\n0709 51ex 0710 800710 40 000711 510712 31\nMushrooms, fresh or chilled, frozen, provisionally preserved, dried Sweetcorn (uncooked or cooked by steaming or boiling in water) frozen\nX\nX\nX\n0714 20\nSweet potatoes\nX\n0811 100811 20\nStrawberries, raspberries, blackberries, mulberries, loganberries, black-, white- or redcurrants and gooseberries, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter\nX\n1006\nRice\nX\nX\nex 1102 90ex 1103 19ex 1103 20ex 1104 19ex 1108 19\nFlours, groats, meal, pellets, rolled or flaked grains, starch of rice\nX\nX\n1108 20\nInulin\nX\n1604 and 1605\nPrepared or preserved fish; caviar and caviar substitutes prepared from fish eggs; prepared or preserved crustaceans, molluscs and other aquatic invertebrates\nX\n1701 and 1702\nCane or beet sugar and chemically pure sucrose, and other sugars, sugar syrups, artificial honey and caramel\nX\nX\n1704 90\nSugar confectionery, not containing cocoa, other than chewing gum\nX\nX\nX\nex 1806 10\nCocoa powder, containing 65 % or more by weight of sucrose/isoglucose\nX\nX\nX\n1806 20\nOther 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\nX\nX\nX\n1901 90 911901 90 99\nOther food preparations than preparations for infant use, put up for retail sale, than mixes and doughs for the preparation of bakers’ wares of heading 1905 and than malt extract\nX\nX\nX\nex 1902 20\nStuffed pasta, whether or not cooked or otherwise prepared, containing more than 20 % by weight of fish, crustaceans, molluscs or other aquatic invertebrates or containing more than 20 % by weight of sausages and the like, of meat and meat offal of any kind, including fats of any kind or origin\nX\n2001 90 30\nSweetcorn (Zea mays var. saccharata), prepared or preserved by vinegar or acetic acid\nX\nX\nX\n2003 10\nMushrooms of the genus Agaricus, prepared or preserved otherwise than by vinegar or acetic acid\nX\nX\nX\n2005 80 00\nSweetcorn (Zea mays var. saccharata), prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006\nX\nX\nX\nex 2007 10\nHomogenised jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, containing more than 13 % by weight of sugar\nX\n2007 99\nNon homogenised preparations of jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, other than of citrus fruit\nX\n2008 202008 302008 402008 502008 602008 702008 802008 932008 972008 99\nFruit, nuts and other edible parts of plants, otherwise prepared or preserved\nX\n2009\nFruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter\nX\nex 2101 12\nPreparations with a basis of coffee\nX\nX\nX\nex 2101 20\nPreparations with a basis of tea or maté\nX\nX\nX\n2106 90 922106 90 98\nFood preparations not elsewhere specified, other than protein concentrates and textured protein substances and than compound alcoholic preparations (other than those based on odoriferous substances) of a kind used for the manufacture of beverages and other than flavoured or coloured sugar syrups\nX\nX\nX\n2204 30\nGrape must other than grape must with fermentation prevented or arrested by the addition of alcohol\nX\n2205\nVermouth and other wine of fresh grapes flavoured with plants or aromatic substances\nX\n2206\nOther fermented beverages; mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included\nX\n2207 10 00\nUndenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher\nX\nX\nex 2208 90\nUndenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol, other than arrack, plum, pear or cherry spirit and other spirits and spirituous beverages\nX\nX\n2905 43 00\nMannitol\nX\nX\nX\n2905 44\nD-glucitol (sorbitol)\nX\nX\nX\n3302 10 29\nPreparations of a kind used in the drink industries containing all flavouring agents characterising a beverage, other than of an actual alcoholic strength by volume exceeding 0,5 %, containing, by weight, more than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch\nX\nX\nX\n3505 10\nDextrins and other modified starches\nX\nX\nX",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Materials for which an ‘X’ is indicated"
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Cumulation of these materials between least-developed-countries (LDCs) of each regional group (i.e. Cambodia and Laos in Group I; Bangladesh, Bhutan and Nepal in Group III) is allowed. Similarly, cumulation of these materials is also allowed in a non-LDC of a regional group with materials originating in any other country of the same regional group."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Cumulation of these materials originating in Argentina, Brazil and Uruguay, is not allowed in Paraguay. Moreover, cumulation of any material of Chapters 16 to 24 originating in Brazil, is not allowed in Argentina, Paraguay or Uruguay."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/2446/attachment/13/division",
    "retrieved_at": "2026-11-01T14:46:11.724993+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."
}