{
  "url": "https://openlegislation.uk/eu-regulation-2018-267/annex",
  "json_url": "https://openlegislation.uk/eu-regulation-2018-267/annex.json",
  "legislation": "eur/2018/267",
  "legislation_title": "Commission Implementing Regulation (EU) 2018/267 of 19 February 2018 concerning the classification of certain goods in the Combined Nomenclature",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2018-267",
  "path": "annex",
  "kind": "annex",
  "number": null,
  "heading": null,
  "text": "Description of goods\nClassification (CN Code)\nReasons\n(1)\n(2)\n(3)\n1.\nA product (so-called ‘masterbatch’) in the form of thermoplastic pellets composed of:\nlavender oil,\npeppermint oil,\ncitronellal,\nsodium benzoate,\na polymer (Ethylene-Vinyl Acetate (EVA) or Low Density Polyethylene (LDPE)).\nThe product is used as raw material for the incorporation of the essential oils during the plastic transformation process. The purpose is to prevent certain animals biting and damaging finished plastic products.\n3302 90 90\nClassification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Note 2 to Chapter 33 and by the wording of CN codes 3302, 3302 90 and 3302 90 90.\nClassification under heading 3901 is excluded because the polymeric content of the product (EVA or LDPE) is acting only as a carrier of the essential oils.\nThe essential oils are the main component and give the product its essential character (i.e. having repelling properties against rodents, termites and other animals).\nThe product is therefore to be classified under CN code 3302 90 90 as other mixtures of odoriferous substances and mixtures with a basis of one or more of these substances, of a kind used as raw materials in industry.\n2.\nA product (so-called ‘masterbatch’) in the form of thermoplastic pellets composed of:\npermethrin (ISO),\nthymol oil,\neugenol oil,\ncitral oil,\ndenatonium benzoate,\nbenzoic acid derivatives,\nlidocaine (INN),\na polymer (Ethylene-Vinyl Acetate (EVA) or Low Density Polyethylene (LDPE)).\nThe product is used as raw material for the incorporation of the insecticide during the plastic transformation process. The purpose is to prevent termites biting and damaging finished plastic products.\n3808 91 10\nClassification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and by the wording of CN codes 3808, 3808 91 and 3808 91 10.\nClassification under heading 3901 is excluded because the polymeric content of the product (EVA or LDPE) is acting only as a carrier of the insecticide.\nClassification under heading 3302 is excluded because there are only traces of essential oils (thymol, eugenol and citral) in the product. Therefore they are not contributing significantly to the essential character of the product. The insecticide (permethrin (ISO)) is the main component and gives the product its essential character (i.e. to act against termites).\nThe product is therefore to be classified under CN code 3808 91 10 as insecticides based on pyrethroids.",
  "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/2018/267/annex",
    "retrieved_at": "2026-11-01T14:44:15.638300+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."
}