# Commission Implementing Regulation (EU) 2016/1821 of 6 October 2016 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff, Division 1

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

For the purposes of subheading 2403 11, the expression ‘water-pipe tobacco’ means tobacco intended for smoking in a water pipe and which consists of a mixture of tobacco and glycerol, whether or not containing aromatic oils and extracts, molasses or sugar, and whether or not flavoured with fruit. However, tobacco-free products intended for smoking in a water pipe are excluded from this subheading.

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Source: https://www.legislation.gov.uk/eur/2016/1821/annex/I/part/TWO/division/1/section/IV/chapter/24/annotations/2/annotation/1 (the official version)
Page: https://openlegislation.uk/eu-regulation-2016-1821/annex-I/part-TWO/division-1/section-IV/chapter-24/annotations/2/annotation/1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.