{
  "url": "https://openlegislation.uk/eu-regulation-2018-549/introduction",
  "json_url": "https://openlegislation.uk/eu-regulation-2018-549/introduction.json",
  "legislation": "eur/2018/549",
  "legislation_title": "Commission Implementing Regulation (EU) 2018/549 of 6 April 2018 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2018-549",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Commission Implementing Regulation (EU) 2018/549\nof 6 April 2018\namending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff\nTHE EUROPEAN COMMISSION,\nHaving regard to the Treaty on the Functioning of the European Union,\nHaving regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff, and in particular Article 9(1)(e) thereof,\nWhereas:\n(1)\nRegulation (EEC) No 2658/87 established a nomenclature of goods (hereinafter referred to as the ‘Combined Nomenclature’ or ‘CN’), which is set out in Annex I to that Regulation.\n(2)\nAdditional note 6 to Chapter 17 of the Combined Nomenclature defines ‘inulin syrup’ for the purposes of CN subheadings 1702 60 80 and 1702 90 80. It is an immediate product obtained by hydrolysis of inulin or oligofructoses, containing in the dry state a definite amount of fructose in free form or as sucrose.\n(3)\nOn the Commission's initiative, on the basis of Article 12(3) of Regulation (EEC) No 2658/87 and Article 7(a)(ii) of Regulation (EU) No 1294/2013 of the European Parliament and of the Council, the ‘Proficiency Test on Sugars and Sugar Containing Products 2016’ has been performed in the framework of Action 2 of the Customs Laboratories European Network. It revealed that customs laboratories in the Union interpret the phrase ‘fructose in free form or as sucrose’ mentioned in Additional note 6 to Chapter 17 differently.\n(4)\nThe text of that Additional note should therefore be clarified. The quantity of present sugars — expressed on the dry matter — should be determined by the High Performance Liquid Chromatography method which is the most precise method available.\n(5)\nIn the interest of maintaining legal certainty, it is necessary to amend that Additional note by adding a new paragraph to the existing text.\n(6)\nIn order to ensure uniform interpretation of the Combined Nomenclature throughout the Union with regard to the definition of inulin syrup covered by CN subheadings 1702 60 80 and 1702 90 80, Additional note 6 to Chapter 17 of the Combined Nomenclature should be amended.\n(7)\nAnnex I to Regulation (EEC) No 2658/87 should therefore be amended accordingly.\n(8)\nThe measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,\nHAS ADOPTED THIS REGULATION:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L 256, 7.9.1987, p. 1."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Regulation (EU) No 1294/2013 of the European Parliament and of the Council of 11 December 2013 establishing an action programme for customs in the European Union for the period 2014-2020 (Customs 2020) and repealing Decision No 624/2007/EC (OJ L 347, 20.12.2013, p. 209)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Final report issued on 24 April 2017 by the European Commission and distributed to the Customs Laboratories European Network."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Action 2 deals with intercomparisons and method validations of the customs laboratories."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2018/549/introduction",
    "retrieved_at": "2026-11-01T14:44:12.185037+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."
}