{
  "url": "https://openlegislation.uk/eu-regulation-2017-960/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2017-960/annex.json",
  "legislation": "eur/2017/960",
  "legislation_title": "Commission Implementing Regulation (EU) 2017/960 of 2 June 2017 concerning the classification of certain goods in the Combined Nomenclature",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2017-960",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "Description of goods\nClassification (CN Code)\nReasons\n(1)\n(2)\n(3)\nA product in the form of a brownish, turbid extract of vanilla beans (which contains water and 35 % vol. alcohol as solvents), to which 5 % by weight of sugar has been added.\nThe product has an intense vanilla flavour and a distinctive taste of alcohol and sugar. It is put up for retail sale in 100 ml bottles and is used to improve the taste of dishes.\n2103 90 90\nClassification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 2103, 2103 90 and 2103 90 90.\nThe product cannot be considered as a vegetable extract of heading 1302 as due to the addition of sugar it has the character of a food preparation (see also the Harmonized System Explanatory Notes (HSEN) to heading 1302, point (A), sixth paragraph).\nPreparations used to flavour certain dishes and made from various ingredients are to be classified under heading 2103 (see also the HSEN to heading 2103, point (A), first paragraph).\nThe product is therefore to be classified under CN code 2103 90 90 as a mixed condiment or seasoning.",
  "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/2017/960/annex",
    "retrieved_at": "2026-11-01T14:44:53.364133+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."
}