# 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, Division: Materials excluded from regional cumulation


Materials for which an ‘X’ is indicated
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.
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.
Group I: Brunei, Cambodia, Indonesia, Laos, Malaysia, Myanmar/Burma, Philippines, Thailand, Vietnam
Group III: Bangladesh, Bhutan, India, Nepal, Pakistan, Sri Lanka
Group IV Argentina, Brazil, Paraguay, Uruguay
Harmonised System or Combined Nomenclature code
Description of materials
0207
Meat and edible meat offal, of the poultry of heading 0105, fresh, chilled or frozen
X
ex 0210
Meat and edible meat offal of poultry, salted, in brine, dried or smoked
X
Chapter 03
Fish and crustaceans, molluscs and other aquatic invertebrates
X
ex 0407
Eggs in shell of poultry, other than for hatching
X
ex 0408
Eggs, not in shell, and egg yolks, other than unfit for human consumption
X
0709 51ex 0710 800710 40 000711 510712 31
Mushrooms, fresh or chilled, frozen, provisionally preserved, dried Sweetcorn (uncooked or cooked by steaming or boiling in water) frozen
X
X
X
0714 20
Sweet potatoes
X
0811 100811 20
Strawberries, 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
X
1006
Rice
X
X
ex 1102 90ex 1103 19ex 1103 20ex 1104 19ex 1108 19
Flours, groats, meal, pellets, rolled or flaked grains, starch of rice
X
X
1108 20
Inulin
X
1604 and 1605
Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs; prepared or preserved crustaceans, molluscs and other aquatic invertebrates
X
1701 and 1702
Cane or beet sugar and chemically pure sucrose, and other sugars, sugar syrups, artificial honey and caramel
X
X
1704 90
Sugar confectionery, not containing cocoa, other than chewing gum
X
X
X
ex 1806 10
Cocoa powder, containing 65 % or more by weight of sucrose/isoglucose
X
X
X
1806 20
Other 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
X
X
X
1901 90 911901 90 99
Other 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
X
X
X
ex 1902 20
Stuffed 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
X
2001 90 30
Sweetcorn (Zea mays var. saccharata), prepared or preserved by vinegar or acetic acid
X
X
X
2003 10
Mushrooms of the genus Agaricus, prepared or preserved otherwise than by vinegar or acetic acid
X
X
X
2005 80 00
Sweetcorn (Zea mays var. saccharata), prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006
X
X
X
ex 2007 10
Homogenised jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, containing more than 13 % by weight of sugar
X
2007 99
Non homogenised preparations of jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, other than of citrus fruit
X
2008 202008 302008 402008 502008 602008 702008 802008 932008 972008 99
Fruit, nuts and other edible parts of plants, otherwise prepared or preserved
X
2009
Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter
X
ex 2101 12
Preparations with a basis of coffee
X
X
X
ex 2101 20
Preparations with a basis of tea or maté
X
X
X
2106 90 922106 90 98
Food 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
X
X
X
2204 30
Grape must other than grape must with fermentation prevented or arrested by the addition of alcohol
X
2205
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances
X
2206
Other fermented beverages; mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included
X
2207 10 00
Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher
X
X
ex 2208 90
Undenatured 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
X
X
2905 43 00
Mannitol
X
X
X
2905 44
D-glucitol (sorbitol)
X
X
X
3302 10 29
Preparations 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
X
X
X
3505 10
Dextrins and other modified starches
X
X
X

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Source: https://www.legislation.gov.uk/eur/2015/2446/attachment/13/division (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2446/attachment-13/division
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.