Division ANNEX 1 AGRICULTURAL COMPONENTS (EA), ADDITIONAL DUTIES FOR SUGAR (AD S/Z) AND ADDITIONAL DUTIES FOR FLOUR (AD F/M)

United Kingdom

Where reference is made to this Annex, the agricultural component (EA) as well as, where appropriate, the additional duty on sugar (AD S/Z) or the additional duty on flour (AD F/M), is to be determined on the basis of the content of:

milkfat,
milk protein,
sucrose/invert sugar/isoglucose,
starch/glucose on the product concerned.

A corresponding additional code for these goods can be obtained from Table 1, below.

When calculating the sucrose/invert sugar/isoglucose content for the determination of the correct agricultural component within the concerned subheadings in cases where no sucrose or glucose is declared and/or found to be present, the amount to be included in the calculation set out in footnote (³) to Table 1 shall be the amount of fructose expressed as sucrose.

The agricultural component (in euro per 100 kilograms net) to be applied to the goods is set out in column 2 of Table 2. The additional duty on sugar (‘AD S/Z’) (in euro per 100 kilograms net) given in column 3 of Table 2 shall not apply in full, unless the tariff schedule makes reference to Annex 1 by means of the symbol ‘AD S/Z’; the additional duty on flour (‘AD F/M’) (in euro per 100 kilograms net), set out in column 4, shall not apply in full, unless the tariff schedule makes reference to Annex 1 by means of the symbol ‘AD F/M’.

Table 1

Additional code (by composition)

Milkfat (% by weight)	Milk proteins (% by weight)^f1	Starch/Glucose (% by weight)^f2
Milk proteins Caseins and/or caseinates forming part of goods shall not be regarded as milk proteins if the goods do not have any other constituent of lactic origin. Milkfat contained in the goods at less than 1 %, and lactose at less than 1 %, by weight, are not considered as other constituents of lactic origin. When customs formalities are completed, the person concerned must include in the appropriate declaration: ‘only milk ingredient: casein/caseinate’, if such is the case.
Starch/glucose The content of the goods (as presented) in starch, its degradation products, i.e. all the polymers of glucose, and the glucose, determined as glucose and expressed as starch (on a dry matter basis, 100 % purity; factor for conversion of glucose to starch: 0,9). However, where a mixture of glucose and fructose is declared (in whatever form) and/or is found to be present in the goods, the amount of glucose to be included in the above calculation is that which is in excess of the fructose content of the goods.
Sucrose/invert sugar/isoglucose The content of the goods (as presented), in sucrose, together with the sucrose which results from expressing as sucrose any mixture of glucose and fructose (the arithmetical sum of the amounts of these two sugars multiplied by 0,95), which is declared (in whatever form) and/or found to be present in the goods. However, where the fructose content of the goods is less than the glucose content, the amount of glucose to be included in the above calculation shall be an amount equal, by weight, to that of fructose. Note: In all cases, where a hydrolysis product of lactose is declared, and/or galactose is found to be present among the sugars, then the amount of glucose equal to that of galactose is deducted from the total glucose content before any other calculations are carried out.
		≥ 0 < 5					≥ 5 < 25					≥ 25 < 50				≥ 50 < 75			≥ 75
		Sucrose/Invert sugar/Isoglucose (% by weight)^f3
		≥ 0 < 5	≥ 5 < 30	≥ 30 < 50	≥ 50 < 70	≥ 70	≥ 0 < 5	≥ 5 < 30	≥ 30 < 50	≥ 50 < 70	≥ 70	≥ 0 < 5	≥ 5 < 30	≥ 30 < 50	≥ 50	≥ 0 < 5	≥ 5 < 30	≥ 30	≥ 0 < 5	≥ 5
≥ 0 < 1,5	≥ 0 < 2,5	7000	7001	7002	7003	7004	7005	7006	7007	7008	7009	7010	7011	7012	7013	7015	7016	7017	7758	7759
	≥ 2,5 < 6	7020	7021	7022	7023	7024	7025	7026	7027	7028	7029	7030	7031	7032	7033	7035	7036	7037	7768	7769
	≥ 6 < 18	7040	7041	7042	7043	7044	7045	7046	7047	7048	7049	7050	7051	7052	7053	7055	7056	7057	7778	7779
	≥ 18 < 30	7060	7061	7062	7063	7064	7065	7066	7067	7068	7069	7070	7071	7072	7073	7075	7076	7077	7788	7789
	≥ 30 < 60	7080	7081	7082	7083	7084	7085	7086	7087	7088	×	7090	7091	7092	×	7095	7096	×	×	×
	≥ 60	7800	7801	7802	×	×	7805	7806	7807	×	×	7810	7811	×	×	×	×	×	×	×
≥ 1,5 < 3	≥ 0 < 2,5	7100	7101	7102	7103	7104	7105	7106	7107	7108	7109	7110	7111	7112	7113	7115	7116	7117	7798	7799
	≥ 2,5 < 6	7120	7121	7122	7123	7124	7125	7126	7127	7128	7129	7130	7131	7132	7133	7135	7136	7137	7808	7809
	≥ 6 < 18	7140	7141	7142	7143	7144	7145	7146	7147	7148	7149	7150	7151	7152	7153	7155	7156	7157	7818	7819
	≥ 18 < 30	7160	7161	7162	7163	7164	7165	7166	7167	7168	7169	7170	7171	7172	7173	7175	7176	7177	7828	7829
	≥ 30 < 60	7180	7181	7182	7183	×	7185	7186	7187	7188	×	7190	7191	7192	×	7195	7196	×	×	×
	≥ 60	7820	7821	7822	×	×	7825	7826	7827	×	×	7830	7831	×	×	×	×	×	×	×
≥ 3 < 6	≥ 0 < 2,5	7840	7841	7842	7843	7844	7845	7846	7847	7848	7849	7850	7851	7852	7853	7855	7856	7857	7858	7859
	≥ 2,5 < 12	7200	7201	7202	7203	7204	7205	7206	7207	7208	7209	7210	7211	7212	7213	7215	7216	7217	7220	7221
	≥ 12	7260	7261	7262	7263	7264	7265	7266	7267	7268	7269	7270	7271	7272	7273	7275	7276	×	7838	×
≥ 6 < 9	≥ 0 < 4	7860	7861	7862	7863	7864	7865	7866	7867	7868	7869	7870	7871	7872	7873	7875	7876	7877	7878	7879
	≥ 4 < 15	7300	7301	7302	7303	7304	7305	7306	7307	7308	7309	7310	7311	7312	7313	7315	7316	7317	7320	7321
	≥ 15	7360	7361	7362	7363	7364	7365	7366	7367	7368	7369	7370	7371	7372	7373	7375	7376	×	7378	×
≥ 9 < 12	≥ 0 < 6	7900	7901	7902	7903	7904	7905	7906	7907	7908	7909	7910	7911	7912	7913	7915	7916	7917	7918	7919
	≥ 6 < 18	7400	7401	7402	7403	7404	7405	7406	7407	7408	7409	7410	7411	7412	7413	7415	7416	7417	7420	7421
	≥ 18	7460	7461	7462	7463	7464	7465	7466	7467	7468	×	7470	7471	7472	×	7475	7476	×	×	×
≥ 12 < 18	≥ 0 < 6	7940	7941	7942	7943	7944	7945	7946	7947	7948	7949	7950	7951	7952	7953	7955	7956	7957	7958	7959
	≥ 6 < 18	7500	7501	7502	7503	7504	7505	7506	7507	7508	7509	7510	7511	7512	7513	7515	7516	7517	7520	7521
	≥ 18	7560	7561	7562	7563	7564	7565	7566	7567	7568	×	7570	7571	7572	×	7575	7576	×	×	×
≥ 18 < 26	≥ 0 < 6	7960	7961	7962	7963	7964	7965	7966	7967	7968	7969	7970	7971	7972	7973	7975	7976	7977	7978	7979
	≥ 6	7600	7601	7602	7603	7604	7605	7606	7607	7608	7609	7610	7611	7612	7613	7615	7616	×	7620	×
≥ 26 < 40	≥ 0 < 6	7980	7981	7982	7983	7984	7985	7986	7987	7988	×	7990	7991	7992	×	7995	7996	×	×	×
	≥ 6	7700	7701	7702	7703	×	7705	7706	7707	7708	×	7710	7711	7712	×	7715	7716	×	×	×
≥ 40 < 55		7720	7721	7722	7723	×	7725	7726	7727	7728	×	7730	7731	7732	×	7735	7736	×	×	×
≥ 55 < 70		7740	7741	7742	×	×	7745	7746	7747	×	×	7750	7751	×	×	×	×	×	×	×
≥ 70 < 85		7760	7761	7762	×	×	7765	7766	×	×	×	7770	7771	×	×	×	×	×	×	×
≥ 85		7780	7781	×	×	×	7785	7786	×	×	×	×	×	×	×	×	×	×	×	×

Table 2

Code	Agricultural component	AD S/Z	AD F/M
1	2	3	4
7000	0	0	0
7001	10,06	10,06
7002	18,87	18,87
7003	27,25	27,25
7004	38,99	38,99
7005	4,16		4,16
7006	14,22	10,06	4,16
7007	23,03	18,87	4,16
7008	31,41	27,25	4,16
7009	43,15	38,99	4,16
7010	8,88		8,88
7011	18,95	10,06	8,88
7012	27,75	18,87	8,88
7013	36,14	27,25	8,88
7015	13,99		13,99
7016	24,05	10,06	13,99
7017	32,85	18,87	13,99
7020	16,63
7021	26,69	10,06
7022	35,5	18,87
7023	40,56	27,25
7024	52,3	38,99
7025	20,79		4,16
7026	30,85	10,06	4,16
7027	39,66	18,87	4,16
7028	44,72	27,25	4,16
7029	56,46	38,99	4,16
7030	25,51		8,88
7031	35,58	10,06	8,88
7032	44,38	18,87	8,88
7033	49,44	27,25	8,88
7035	27,29		13,99
7036	37,35	10,06	13,99
7037	46,16	18,87	13,99
7040	49,9
7041	59,96	10,06
7042	68,76	18,87
7043	67,17	27,25
7044	78,91	38,99
7045	54,05		4,16
7046	64,12	10,06	4,16
7047	72,92	18,87	4,16
7048	71,33	27,25	4,16
7049	83,07	38,99	4,16
7050	58,78		8,88
7051	68,84	10,06	8,88
7052	77,65	18,87	8,88
7053	76,05	27,25	8,88
7055	53,9		13,99
7056	63,96	10,06	13,99
7057	72,77	18,87	13,99
7060	89,1
7061	99,16	10,06
7062	107,97	18,87
7063	93,53	27,25
7064	110,27	38,99
7065	93,26		4,16
7066	103,32	10,06	4,16
7067	112,13	18,87	4,16
7068	102,69	27,25	4,16
7069	114,43	38,99	4,16
7070	97,98		8,88
7071	108,05	10,06	8,88
7072	116,85	18,87	8,88
7073	107,42	27,25	8,88
7075	85,27		13,99
7076	95,33	10,06	13,99
7077	104,13	18,87	13,99
7080	173,45
7081	183,51	10,06
7082	192,32	18,87
7083	166,01	27,25
7084	177,75	38,99
7085	177,61		4,16
7086	187,67	10,06	4,16
7087	196,47	18,87	4,16
7088	170,17	27,25	4,16
7090	182,33		8,88
7091	192,39	10,06	8,88
7092	201,2	18,87	8,88
7095	152,74		13,99
7096	162,81	10,06	13,99
7100	5,69
7101	15,75	10,06
7102	24,55	18,87
7103	32,94	27,25
7104	44,68	38,99
7105	9,84		4,16
7106	19,91	10,06	4,16
7107	28,71	18,87	4,16
7108	37,1	27,25	4,16
7109	48,84	38,99	4,16
7110	14,57		8,88
7111	24,63	10,06	8,88
7112	33,44	18,87	8,88
7113	41,82	27,25	8,88
7115	19,67		13,99
7116	29,73	10,06	13,99
7117	38,54	18,87	13,99
7120	22,32
7121	32,38	10,06
7122	41,19	18,87
7123	46,25	27,25
7124	57,99	38,99
7125	26,48		4,16
7126	36,54	10,06	4,16
7127	45,34	18,87	4,16
7128	50,4	27,25	4,16
7129	62,14	38,99	4,16
7130	31,2		8,88
7131	41,26	10,06	8,88
7132	50,07	18,87	8,88
7133	55,13	27,25	8,88
7135	32,98		13,99
7136	43,04	10,06	13,99
7137	51,85	18,87	13,99
7140	55,58
7141	65,65	10,06
7142	74,45	18,87
7143	72,86	27,25
7144	84,6	38,99
7145	59,74		4,16
7146	69,8	10,06	4,16
7147	78,61	18,87	4,16
7148	77,01	27,25	4,16
7149	88,75	38,99	4,16
7150	64,47		8,88
7151	74,53	10,06	8,88
7152	88,33	18,87	8,88
7153	81,74	27,25	8,88
7155	59,59		13,99
7156	69,65	10,06	13,99
7157	78,46	18,87	13,99
7160	94,79
7161	104,85	10,06
7162	113,65	18,87
7163	104,22	27,25
7164	115,96	38,99
7165	98,94		4,16
7166	109,1	10,06	4,16
7167	117,81	18,87	4,16
7168	108,38	27,25	4,16
7169	120,12	38,99	4,16
7170	103,67		8,88
7171	113,73	10,06	8,88
7172	122,54	18,87	8,88
7173	113,1	27,25	8,88
7175	90,95		13,99
7176	101,01	10,06	13,99
7177	109,82	18,87	13,99
7180	179,13
7181	189,2	10,06
7182	198	18,87
7183	171,7	27,25
7185	183,29		4,16
7186	193,36	10,06	4,16
7187	202,16	18,87	4,16
7188	175,86	27,25	4,16
7190	188,02		8,88
7191	198,08	10,06	8,88
7192	206,89	18,87	8,88
7195	158,43		13,99
7196	168,49	10,06	13,99
7200	37,49
7201	47,55	10,06
7202	56,36	18,87
7203	64,74	27,25
7204	76,48	38,99
7205	41,65		4,16
7206	51,71	10,06	4,16
7207	60,52	18,87	4,16
7208	68,9	27,25	4,16
7209	80,64	38,99	4,16
7210	46,37		8,88
7211	56,44	10,06	8,88
7212	65,24	18,87	8,88
7213	73,63	27,25	8,88
7215	51,48		13,99
7216	61,54	10,06	13,99
7217	70,34	18,87	13,99
7220	56,58		19,09
7221	66,64	10,06	19,09
7260	78,85
7261	88,91	10,06
7262	97,72	18,87
7263	106,11	27,25
7264	117,85	38,99
7265	83,01		4,16
7266	93,07	10,06	4,16
7267	101,88	18,87	4,16
7268	110,26	27,25	4,16
7269	122	38,99	4,16
7270	87,73		8,88
7271	97,8	10,06	8,88
7272	106,6	18,87	8,88
7273	114,99	27,25	8,88
7275	92,84		13,99
7276	102,9	10,06	13,99
7300	51,24
7301	61,3	10,06
7302	70,11	18,87
7303	78,5	27,25
7304	90,24	38,99
7305	55,4		4,16
7306	65,46	10,06	4,16
7307	74,27	18,87	4,16
7308	82,65	27,25	4,16
7309	94,39	38,99	4,16
7310	60,12		8,88
7311	70,19	10,06	8,88
7312	78,99	18,87	8,88
7313	87,38	27,25	8,88
7315	65,23		13,99
7316	75,29	10,06	13,99
7317	84,1	18,87	13,99
7320	70,33		19,09
7321	80,39	10,06	19,09
7360	86,43
7361	96,5	10,06
7362	105,3	18,87
7363	113,69	27,25
7364	125,43	38,99
7365	90,59		4,16
7366	100,66	10,06	4,16
7367	109,46	18,87	4,16
7368	117,85	27,25	4,16
7369	129,59	38,99	4,16
7370	95,32		8,88
7371	105,38	10,06	8,88
7372	114,18	18,87	8,88
7373	122,57	27,25	8,88
7375	100,42		13,99
7376	110,48	10,06	13,99
7378	105,52		19,09
7400	64,64
7401	74,7	10,06
7402	83,51	18,87
7403	91,89	27,25
7404	103,63	38,99
7405	68,8		4,16
7406	78,86	10,06	4,16
7407	87,66	18,87	4,16
7408	96,05	27,25	4,16
7409	107,79	38,99	4,16
7410	73,52		8,88
7411	83,58	10,06	8,88
7412	92,39	18,87	8,88
7413	100,78	27,25	8,88
7415	78,62		13,99
7416	88,69	10,06	13,99
7417	97,49	27,25	13,99
7420	83,73		19,09
7421	93,79	10,06	19,09
7460	93,07
7461	103,13	10,06
7462	111,93	18,87
7463	120,32	27,25
7464	132,06	38,99
7465	97,22		4,16
7466	107,29	10,06	4,16
7467	116,09	18,87	4,16
7468	124,48	27,25	4,16
7470	101,95		8,88
7471	112,01	10,06	8,88
7472	120,82	18,87	8,88
7475	107,05		13,99
7476	117,11	10,06	13,99
7500	76,83
7501	86,9	10,06
7502	95,7	18,87
7503	104,09	27,25
7504	115,83	38,99
7505	80,99		4,16
7506	91,05	10,06	4,16
7507	99,88	18,87	4,16
7508	108,24	27,25	4,16
7509	119,98	38,99	4,16
7510	85,72		8,88
7511	95,78	10,06	8,88
7512	104,58	18,87	8,88
7513	112,97	27,25	8,88
7515	90,82		13,99
7516	100,88	10,06	13,99
7517	109,69	18,87	13,99
7520	95,92		19,09
7521	105,98	10,06	19,09
7560	99,69
7561	109,75	10,06
7562	118,56	18,87
7563	126,94	27,25
7564	138,68	38,99
7565	103,85		4,16
7566	113,91	10,06	4,16
7567	122,71	18,87	4,16
7568	131,1	27,25	4,16
7570	108,57		8,88
7571	118,63	10,06	8,88
7572	127,44	18,87	8,88
7575	113,67		13,99
7576	123,74	10,06	13,99
7600	102,49
7601	112,56	10,06
7602	121,36	18,87
7603	129,75	27,25
7604	141,49	38,99
7605	106,65		4,16
7606	116,71	10,06	4,16
7607	125,52	18,87	4,16
7608	133,9	27,25	4,16
7609	145,64	38,99	4,16
7610	111,38		8,88
7611	121,44	10,06	8,88
7612	130,24	18,87	8,88
7613	138,63	27,25	8,88
7615	116,48		13,99
7616	126,54	10,06	13,99
7620	121,58
7700	121,42
7701	131,48	10,06
7702	140,29	18,87
7703	148,67	27,25
7705	125,58		4,16
7706	135,64	10,06	4,16
7707	144,44	18,87	4,16
7708	152,83	27,25	4,16
7710	130,3		8,88
7711	140,36	10,06	8,88
7712	149,17	18,87	8,88
7715	135,4		13,99
7716	145,47	10,06	13,99
7720	119,42
7721	129,49	10,06
7722	138,29	18,87
7723	146,68	27,25
7725	123,58		4,16
7726	133,64	10,06	4,16
7727	142,45	18,87	4,16
7728	150,83	27,25	4,16
7730	128,31		8,88
7731	138,37	10,06	8,88
7732	147,17	18,87	8,88
7735	133,41		13,99
7736	143,47	10,06	13,99
7740	153,54
7741	163,61	10,06
7742	172,41	18,87
7745	157,7		4,16
7746	167,77	10,06	4,16
7747	176,57	18,87	4,16
7750	162,43		8,88
7751	172,49	10,06	8,88
7758	19,09		19,09
7759	29,15	10,06	19,09
7760	187,67
7761	197,73	10,06
7762	206,53	18,87
7765	191,82		4,16
7766	201,89	10,06	4,16
7768	32,39		19,09
7769	42,46	10,06	19,09
7770	196,55		8,88
7771	206,61	10,06	8,88
7778	59		19,09
7779	69,07	10,06	19,09
7780	221,79
7781	231,85	10,06
7785	225,94		4,16
7786	236,01	10,06	4,16
7788	90,37		19,09
7789	100,43	10,06	19,09
7798	24,78		19,09
7799	34,84	10,06	19,09
7800	247,1
7801	257,17	10,06
7802	265,97	18,87
7805	251,26		4,16
7806	261,32	10,06	4,16
7807	270,13	18,87	4,16
7808	38,08		19,09
7809	48,14	10,06	19,09
7810	255,99		8,88
7811	266,05	10,06	8,88
7818	64,69		19,09
7819	74,75	10,06	19,09
7820	252,79
7821	262,85	10,06
7822	271,66	18,87
7825	256,95		4,16
7826	267,01	10,06	4,16
7827	275,82	18,87	4,16
7828	96,06		19,09
7829	106,12	10,06	19,09
7830	261,67		8,88
7831	271,74	10,06	8,88
7838	97,94		19,09
7840	11,37
7841	21,44	10,06
7842	30,24	18,87
7843	38,63	27,25
7844	50,37	38,99
7845	15,53		4,16
7846	25,59	10,06	4,16
7847	34,4	18,87	4,16
7848	42,78	27,25	4,16
7849	54,52	38,99	4,16
7850	20,26		8,88
7851	30,32	10,06	8,88
7852	39,12	18,87	8,88
7853	47,51	27,25	8,88
7855	25,36		13,99
7856	35,42	10,06	13,99
7857	44,23	18,87	13,99
7858	30,46		19,09
7859	40,52	10,06	19,09
7860	18,96
7861	29,02	10,06
7862	37,82	18,87
7863	46,21	27,25
7864	57,95	38,99
7865	23,11		4,16
7866	33,18	10,06	4,16
7867	41,98	18,87	4,16
7868	50,37	27,25	4,16
7869	62,11	38,99	4,16
7870	27,84		8,88
7871	37,9	10,06	8,88
7872	46,71	18,87	8,88
7873	55,09	27,25	8,88
7875	32,94		13,99
7876	43	10,06	13,99
7877	51,81	18,87	13,99
7878	38,04		19,09
7879	48,11	10,06	19,09
7900	26,54
7901	36,6	10,06
7902	45,41	18,87
7903	53,79	27,25
7904	65,53	38,99
7905	30,7		4,16
7906	40,76	10,06	4,16
7907	49,56	18,87	4,16
7908	57,95	27,25	4,16
7909	69,69	38,99	4,16
7910	35,42		8,88
7911	45,48	10,06	8,88
7912	54,29	18,87	8,88
7913	62,67	27,25	8,88
7915	40,52		13,99
7916	50,59	10,06	13,99
7917	59,39	18,87	13,99
7918	45,63		19,09
7919	55,69	10,06	19,09
7940	37,91
7941	47,98	10,06
7942	56,78	18,87
7943	65,17	27,25
7944	76,91	38,99
7945	42,07		4,16
7946	52,13	10,06	4,16
7947	60,94	18,87	4,16
7948	69,32	27,25	4,16
7949	81,06	38,99	4,16
7950	46,79		8,88
7951	56,86	10,06	8,88
7952	65,66	18,87	8,88
7953	74,05	27,25	8,88
7955	51,9		13,99
7956	61,96	10,06	13,99
7957	70,77	27,25	13,99
7958	57		19,09
7959	67,06	10,06	19,09
7960	54,97
7961	65,04	10,06
7962	73,84	18,87
7963	82,23	27,25
7964	93,97	38,99
7965	59,13		4,16
7966	69,19	10,06	4,16
7967	78	18,87	4,16
7968	86,38	27,25	4,16
7969	98,12	38,99	4,16
7970	63,86		8,88
7971	73,92	10,06	8,88
7972	82,72	18,87	8,88
7973	91,11	27,25	8,88
7975	68,96		13,99
7976	79,02	10,06	13,99
7977	87,83	18,87	13,99
7978	74,06		19,09
7979	84,12	10,06	19,09
7980	85,3
7981	95,37	10,06
7982	104,17	18,87
7983	112,56	27,25
7984	124,3	38,99
7985	89,46		4,16
7986	99,52	10,06	4,16
7987	108,33	18,87	4,16
7988	116,71	27,25	4,16
7990	94,19		8,88
7991	104,25	10,06	8,88
7992	113,05	18,87	8,88
7995	99,29		13,99
7996	109,35	10,06	13,99

Annotations

Footnotes

f1

Milk proteins

Caseins and/or caseinates forming part of goods shall not be regarded as milk proteins if the goods do not have any other constituent of lactic origin.

Milkfat contained in the goods at less than 1 %, and lactose at less than 1 %, by weight, are not considered as other constituents of lactic origin.

When customs formalities are completed, the person concerned must include in the appropriate declaration: ‘only milk ingredient: casein/caseinate’, if such is the case.

f2

Starch/glucose

The content of the goods (as presented) in starch, its degradation products, i.e. all the polymers of glucose, and the glucose, determined as glucose and expressed as starch (on a dry matter basis, 100 % purity; factor for conversion of glucose to starch: 0,9).

However, where a mixture of glucose and fructose is declared (in whatever form) and/or is found to be present in the goods, the amount of glucose to be included in the above calculation is that which is in excess of the fructose content of the goods.

f3

Sucrose/invert sugar/isoglucose

The content of the goods (as presented), in sucrose, together with the sucrose which results from expressing as sucrose any mixture of glucose and fructose (the arithmetical sum of the amounts of these two sugars multiplied by 0,95), which is declared (in whatever form) and/or found to be present in the goods.

However, where the fructose content of the goods is less than the glucose content, the amount of glucose to be included in the above calculation shall be an amount equal, by weight, to that of fructose.

Note:

In all cases, where a hydrolysis product of lactose is declared, and/or galactose is found to be present among the sugars, then the amount of glucose equal to that of galactose is deducted from the total glucose content before any other calculations are carried out.