Division 2

The content of various sugars expressed as sucrose (sugar content) of products classified in this Chapter corresponds to the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Implementing Regulation (EU) No 974/2014^f1) at a temperature of 20 °C and multiplied by one of the following factors:

• 0,93 in respect of products of subheadings 2008 20 to 2008 80, 2008 93, 2008 97 and 2008 99;

• 0,95 in respect of products of the other headings.

However, the content of various sugars expressed as sucrose (sugar content) of the following products classified in this Chapter:

• products manufactured on the basis of seaweed and other algae prepared or preserved by processes not provided for in Chapter 12;

• products manufactured on the basis of manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content of heading 0714;

• products manufactured on the basis of vine leaves;

corresponds to the figure resulting from a calculation carried out on the basis of measurements which have been obtained applying the high performance liquid chromatography method (the “HPLC method”), using the following formula:

S + (G + F) × 0,95;

where:

• “S” is the sucrose content determined by the HPLC method;

• “F” is the fructose content determined by the HPLC method;

• “G” is the glucose content determined by the HPLC method.

The expression ‘Brix value’, mentioned in the subheadings of heading 2009, corresponds to the figure indicated by a refractometer (used in accordance with the method prescribed in the Annex to Commission Implementing Regulation (EU) No 974/2014) at a temperature of 20 °C.