Commission Regulation (EU) No 578/2010 of 29 June 2010 on the implementation of Council Regulation (EC) No 1216/2009 as regards the system of granting export refunds for certain agricultural products exported in the form of goods not covered by Annex I to the Treaty, and the criteria for fixing the amount of such refunds

COMMISSION REGULATION (EU) No 578/2010 of 29 June 2010 on the implementation of Council Regulation (EC) No 1216/2009 as regards the system of granting export refunds for certain agricultural products exported in the form of goods not covered by Annex I to the Treaty, and the criteria for fixing the amount of such refunds

CHAPTER I

SUBJECT-MATTER AND DEFINITIONS

Article 1

It shall apply to exports of basic products, of products derived from the processing thereof, or of products assimilated to one of those two categories in accordance with Article 3 of this Regulation, where those products are exported in the form of goods not covered by Annex I to the Treaty but listed in Parts I to V of Annex XX to Regulation (EC) No 1234/2007 and in Annex II to this Regulation.

No refund shall be granted for such goods where they are exported after processing or when they are incorporated in other goods.

Article 2

For the purposes of this Regulation, the following definitions shall apply:

(a) ‘budget period’ means the period from 1 October of one year to 30 September of the following year;

(b) ‘budget year’ means the period from 16 October of one year to 15 October of the following year;

(c) ‘basic products’ means products listed in Annex I to this Regulation;

(d) ‘ingredients’ means basic products, products derived from the processing thereof, or products assimilated to those two categories that are used in the manufacturing of the goods and are listed in points (i), (ii), (iii), (v) and (vii) of Article 162(1)(a) and point (b) of Article 162(1) of Regulation (EC) No 1234/2007;

(e) ‘goods’ means products not covered by Annex I to the Treaty but listed in Parts I to V of Annex XX to Regulation (EC) No 1234/2007 and in Annex II to this Regulation;

(f) ‘the Agreement’ means the Agreement on Agriculture concluded during the Uruguay Round of multilateral trade negotiations;

(g) ‘food aid’ means food aid operations meeting the conditions laid down in Article 10(4) of the Agreement;

(h) ‘residues’ means the products of the manufacturing process, of compositions distinctly different from the goods actually exported and which cannot be marketed;

(i) ‘by-products’ means the products or goods obtained in the course of the manufacturing process, of compositions or characteristics distinct from the goods actually exported and which are capable of being marketed;

(j) ‘losses’ means the quantities of products or goods resulting from the manufacturing process, from the stage at which agricultural products are used unprocessed in the manufacture, other than the quantities of goods which are actually exported, other than residues and by-products and which cannot be marketed.

For the purposes of point (j) of paragraph 1, the products or goods resulting from the manufacturing process, and which can be disposed of, whether or not against payment, only as animal feed, shall be assimilated to losses.

Article 3

The following products shall be assimilated to milk in powder of a fat content not exceeding 1,5 % as listed in Annex I, hereinafter ‘Product Group 2’:

(a) milk and milk products falling within CN codes 0403 10 11 , 0403 90 51 and 0404 90 21 , not concentrated nor containing added sugar or other sweetening matter, whether or not frozen, of a milk fat content, by weight, not exceeding 0,1 %;

(b) milk and milk products falling within CN codes 0403 10 11 , 0403 90 11 and 0404 90 21 , in powder, granules or other solid forms, not containing added sugar or other sweetening matter, of a milk fat content, by weight, not exceeding 1,5 %.

The following products shall be assimilated to milk in powder of a fat content of 26 % as listed in Annex I, hereinafter ‘Product Group 3’:

(a) milk, cream and milk products falling within CN codes 0403 10 11 , 0403 10 13 , 0403 90 51 , 0403 90 53 , 0404 90 21 and 0404 90 23 , not concentrated nor containing added sugar or other sweetening matter, whether or not frozen, of a milk fat content, by weight, exceeding 0,1 % but not exceeding 6 %;

(b) milk, cream and milk products falling within CN codes 0403 10 11 , 0403 10 13 , 0403 10 19 , 0403 90 13 , 0403 90 19 , 0404 90 23 and 0404 90 29 in powder, granules or other solid forms, not containing added sugar or other sweetening matter, of a milk fat content, by weight, exceeding 1,5 % but less than 45 %.

The following products shall be assimilated to Product Group 6:

(a) milk, cream and milk products falling within CN codes 0403 10 19 , 0403 90 59 , 0404 90 23 and 0404 90 29 , not concentrated nor containing added sugar or other sweetening matter, of a milk fat content, by weight, exceeding 6 %;

(b) milk, cream and milk products falling within CN codes 0403 10 19 , 0403 90 19 and 0404 90 29 , in powder, granules or other solid forms, not containing added sugar or other sweetening matter, of a milk fat content, by weight, of not less than 45 %;

(c) butter and other milk fats with a milk fat content, by weight, other than 82 % but not less than 62 %, falling within CN codes 0405 10 , 0405 20 90 , 0405 90 10 , 0405 90 90 .

The first subparagraph shall also apply to cheese and curd.

Where the following products meet the conditions of eligibility for a refund laid down in Regulation (EC) No 1234/2007 and in Commission Regulation (EC) No 951/2006 (¹⁰) when exported unprocessed, they shall be assimilated to white sugar falling within CN code 1701 99 10 :

(a) raw beet or cane sugar falling within CN code 1701 11 90 or CN code 1701 12 90 and containing, in the dry state, at least 92 % by weight of sucrose determined by the polarimetric method;

(b) sugar falling within CN codes 1701 91 00 or 1701 99 90 ;

(c) the products referred to in Part III (c) of Annex I to Regulation (EC) No 1234/2007, excluding mixtures obtained partly using products covered by Part I of Annex I to Regulation (EC) No 1234/2007;

(d) the products referred to in Part III (d) and (g) of Annex I to Regulation (EC) No 1234/2007, excluding mixtures obtained partly using products covered by Annex I to Regulation (EC) No 1234/2007.

Article 4

Regulation (EC) No 612/2009 and Regulation (EEC) No 2220/85 shall apply in addition to the provisions of this Regulation except where Article 39(4) and Article 50 of this Regulation provide otherwise.

CHAPTER II

EXPORT REFUNDS

SECTION 1

Method of calculation

Article 5

SECTION 2

Reference quantity

Article 6

In respect of goods, the quantity of each of the basic products to serve as a basis for calculating the amount of the refund, hereinafter ‘the reference quantity’, shall be determined in accordance with Articles 7, 8 and 9, except where reference is made to Annex III or where Article 47(2) applies.

Article 7

In the case of use of a basic product, unprocessed, or of an assimilated product, the reference quantity shall be the quantity which is actually used in the manufacture of the exported goods, account being taken of the conversion rates set out in Annex VII.

Article 8

In cases of use of a product covered by point (a) of Article 1(1) and Part I of Annex I to Regulation (EC) No 1234/2007 or by point (b) of Article 1(1) and Part II of Annex I to Regulation (EC) No 1234/2007, the reference quantity shall be the quantity which is actually used in the manufacture of the exported goods, adjusted to correspond to a quantity of the basic product by applying the coefficients set out in Annex V to this Regulation where one of the following applies to the product concerned:

(a) the product results from the processing of a basic product or of a product assimilated to that basic product;

(b) the product is assimilated to a product resulting from the processing of a basic product;

(c) the product results from the processing of a product assimilated to a product resulting from the processing of a basic product.

Article 9

Subject to Article 11, in the case of use of either of the following products, the reference quantity for each of the basic products shall be equal to the quantity established by the competent authorities in accordance with Article 45:

(a) a product, not covered by Annex I to the Treaty, which is derived from the processing of a product referred to in Articles 7 or 8 of this Regulation;

(b) a product derived from the mixture or processing of several products referred to in Articles 7 or 8, or of products referred to in point (a) of this subparagraph.

The reference quantity shall be determined on the basis of the quantity of the product actually used in the manufacture of the goods exported.

For the purpose of calculating that quantity, the conversion rates referred to in Annex VII or, as the case may be, the special rules for calculation, equivalence ratios and coefficients referred to in Article 8 shall apply.

Article 10

Except in the case of a formal authorisation given by the competent authority, the quantities of products thus determined shall be confirmed at least once a year.

Article 11

However, in the case of fresh pasta, the quantities of basic products set out in Annex III shall be reduced to an equivalent quantity of dry pasta by multiplying those quantities by the percentage of the dry extract of the pasta and dividing them by 88.

Article 12

If such goods have the same composition as those actually exported, a pro rata reduction in the quantities of agricultural products actually used in the manufacture of the latter may be applied.

Article 13

The threshold of 2 % shall be calculated as the proportion of the weight of the dry matter of all raw materials used, after deduction of the quantities referred to in Article 12(2), in relation to the weight of the dry matter of the goods actually exported, or using any other method of calculation appropriate to the conditions of manufacture of the goods.

SECTION 3

Rates of refund

Article 14

Article 15

The rate of the refund shall be determined by the Commission with particular reference to the following:

(a) the average cost incurred by the processing industries in obtaining supplies of basic products on the Union market and the prices prevailing on the world market;

(b) the level of the refund for exports of processed agricultural products covered by Annex I to the Treaty which are manufactured under similar conditions;

(c) the need to ensure equal conditions of competition between industries which use Union products and those which use third country products under inward processing arrangements;

(d) on the one hand, the trend in budgetary expenditure and, on the other hand, the trend in market prices for basic products in the Union and on the world market;

(e) compliance with the limits resulting from agreements concluded in accordance with Article 218 of the Treaty.

Article 16

Article 17

Article 18

For all other starches with a dry-extract content of 87 % or more, the rate of the export refund shall be that laid down in accordance with Article 14. Where the dry-extract content is less than 87 %, the rate of the refund shall be that laid down in accordance with Article 14 multiplied by 1/87 of the actual dry-extract percentage.

Article 19

The refunds for casein falling within CN code 3501 10 , on caseinates falling within CN code 3501 90 90 or, on ovalbumin falling within CN codes 3502 11 90 and 3502 19 90 exported in the unaltered state, may be differentiated according to destination where that is required by any of the following:

(a) the world trade situation with regard to those goods;

(b) specific requirements of certain markets;

(c) international trade agreements.

Article 20

The rate of the refund shall be that which applies on the day on which the goods are exported, except in the following cases:

(a) an application has been made in accordance with Article 26 for the refund rate to be fixed in advance;

(b) an application has been made in accordance with Article 37(2) and the refund rate has been fixed in advance on the day the application for the refund certificate was submitted.

In the case of processed cereal and rice products, the rate of the refund shall be adjusted using the same rules as those that apply to the advance fixing of refunds for basic products exported unprocessed, but using the conversion coefficients laid down in Annex V.

CHAPTER III

REFUND CERTIFICATES

SECTION 1

General provisions

Article 21

The refund certificates shall guarantee payment of the refund, provided that the conditions set out in Chapter V are met. Those conditions may include advance fixing of the refund rates. Certificates shall be valid in a single budget period only.

The cereals referred to in the first subparagraph shall be deemed to be exported.

The first subparagraph shall not apply to the supplies referred to in the third indent of the second subparagraph of Article 4(1), Articles 33(1), 37(1), 41(1) and 43(1) of Regulation (EC) No 612/2009, or to the exports referred to in Chapter IV of this Regulation.

Article 22

In such cases, the certificate shall be cancelled for any amounts not applied for due to force majeure and the relevant security shall be released.

Article 23

Article 24

Those documents shall be completed in accordance with the instructions set out in Annex VI to this Regulation.

The competent authority shall record all the information from the refund certificates referred to in Sections III and IV of Annex VI and the amounts claimed under the certificate.

Article 25

In the event of a request for transfer by the titular holder or in the event of a transfer back to the titular holder by the transferee, the issuing authority or the agency or agencies designated by each Member State shall enter the following on the certificate or, where appropriate, on the extract thereof:

(a) the name and address of the transferee as indicated in accordance with paragraph 1 or the entry referred to in paragraph 2.

(b) the date of transfer or transfer back to the titular holder certified by the stamp of the authority or agency.

Article 26

Article 27

The amount for which the extract is requested shall be recorded on the original certificate.

Article 28

The competent authority may consider that the specific application is not the payment documents referred to in Article 46(2) of Regulation (EC) No 612/2009.

The competent authority may consider the specific application to be the export declaration within the meaning of Article 5(1) of Regulation (EC) No 612/2009. In that case, the date of receipt of the specific application by the authority responsible for payment referred to in paragraph 2 of this Article shall be the date on which that authority received the export declaration. In all other cases, the specific application must contain particulars of the export declaration including the reference number of the export declaration.

The authority responsible for payment shall record that amount on the refund certificate within six months of the date of receipt of the specific application.

The certificates shall be attributed on the reverse of Copy No 1. Boxes 28, 29 and 30 shall contain the amount in euros instead of the quantity.

The third subparagraph shall apply mutatis mutandis to certificates kept in electronic format.

Article 29

Refund certificates issued for a single budget period may be applied for separately in six tranches. Applications for certificates may be submitted at the latest on:

(a) 7 September for certificates for use from 1 October;

(b) 7 November for certificates for use from 1 December;

(c) 7 January for certificates for use from 1 February;

(d) 7 March for certificates for use from 1 April;

(e) 7 May for certificates for use from 1 June;

(f) 7 July for certificates for use from 1 August.

Article 30

The deadline for the notification by the Member States to the Commission of applications for certificates shall be the following:

(a) 14 September for certificates referred to in point (a) of Article 29(1);

(b) 14 November for certificates referred to in point (b) of Article 29(1);

(c) 14 January for certificates referred to in point (c) of Article 29(1);

(d) 14 March for certificates referred to in point (d) of Article 29(1);

(e) 14 May for certificates referred to in point (e) of Article 29(1);

(f) 14 July for certificates referred to in point (f) of Article 29(1).

Article 31

From the figure representing the maximum amount of refunds, as determined in accordance with Article 9(2) of the Agreement, the following elements shall be deducted:

(a) the amount exceeding the maximum amount and unduly granted during the previous budget year;

(b) the amount reserved to cover the exports referred to in Chapter IV of this Regulation;

(c) the amounts in respect of which refund certificates valid during the budget period concerned have been issued.

Article 32

The total amount in respect of which certificates may be issued for each of the tranches referred to in Article 29 shall be:

(a) 30 % of the amount calculated in accordance with Article 31, as determined on 14 September, in the case of the tranche referred to in point (a) of Article 29(1);

(b) 27 % of the amount calculated in accordance with Article 31, as determined on 14 November, in the case of the tranche referred to in point (b) of Article 29(1);

(c) 32 % of the amount calculated in accordance with Article 31, as determined on 14 January, in the case of the tranche referred to in point (c) of Article 29(1);

(d) 44 % of the amount calculated in accordance with Article 31, as determined on 14 March, in the case of the tranche referred to in point (d) of Article 29(1);

(e) 67 % of the amount calculated in accordance with Article 31, as determined on 14 May, in the case of the tranche referred to in point (e) of Article 29(1);

(f) 100 % of the amount calculated in accordance with Article 31, as determined on 14 July, in the case of the tranche referred to in point (f) of Article 29(1).

SECTION 2

Applications for and issue of refund certificates

Article 33

The Commission will publish the coefficient in the Official Journal of the European Union within five working days of the dates referred to in Article 30.

However, in respect of the tranche referred to in point (f) of Article 29(1), applicants may withdraw their applications within five working days from publication of the coefficient in the Official Journal of the European Union.

Article 34

The application shall be submitted in the period up to the next closing date set out in Article 29(1).

Where the total amount for which the applications are received in a particular application week exceeds the remaining amount available referred to in paragraph 1 the Commission shall take one or more of the following measures:

(a) set a reduction coefficient applicable to applications for refund certificates submitted in that particular application week, which have been notified to the Commission and for which refund certificates have not yet been issued;

(b) direct Member States to reject applications, submitted in that particular application week, which have yet to be notified to the Commission;

(c) suspend the submission of applications for refund certificates.

Article 35

The refund certificates referred to in Article 36 shall be valid until the last day of the fifth month following the month in which the application for the certificate was made.

Article 36

Commission Regulation (EC) No 2298/2001 (¹³) shall apply to applications for refund certificates and refund certificates issued for export of goods, which are part of an international food aid operation within the meaning of Article 10(4) of the Agreement.

Article 37

However, that limit may be increased to EUR 4 million where none of the reduction coefficients published since the beginning of the budget period and referred to in Article 33(1) or in Article 34(3) exceeds 50 %.

The first subparagraph shall apply on condition that the rate of the refund fixed in advance in respect of the basic product corresponding to the largest refund compared with the other basic products used is higher than or equal to the rate of the refund valid on the last day of validity of the certificate. In such cases the rate of 95 % referred to in Article 40(3) and (5) of this Regulation shall be replaced by 90 %.

SECTION 3

Securities

Article 38

The security referred to in Article 23 shall be lodged to guarantee compliance with the obligation referred to in the first subparagraph.

Article 39

If the time-limit of three months set out in the first subparagraph is not complied with, the primary requirement cannot be deemed to have been met.

The first subparagraph shall apply mutatis mutandis to certificates registered as provided for in Article 24(2).

Article 40

Article 41

CHAPTER IV

EXPORTS NOT COVERED BY CERTIFICATES

Article 42

Article 43

Article 44

CHAPTER V

OBLIGATIONS ON THE EXPORTER

Article 45

The party concerned shall, in support of his declaration, supply the competent authorities with all documents and information which the latter consider relevant. The documents and information concerned may be held and submitted in electronic form.

The competent authorities shall verify the accuracy of the declaration by any appropriate means.

Article 46

By way of derogation from Article 45, and in consultation with the competent authorities, the declaration of the products or goods used may be replaced by an aggregated declaration of the quantities of products used or by a reference to a declaration of those quantities, where the latter have already been determined pursuant to Article 10(4) and on condition that the manufacturer places all the information necessary to verify the declaration at the disposal of the authorities.

Article 47

Article 48

Article 45 shall not apply to the quantities of agricultural products determined in accordance with Annex III, with the exception of the following:

(a) quantities of products as referred to in Article 45(1) exported in the form of goods obtained partly from products for which the payment of export refund is covered by Regulation (EC) No 1234/2007 and partly from other products, in accordance with the conditions laid down in Article 11(2);

(b) quantities of eggs or egg products exported in the form of pasta falling within CN code 1902 11 00 ;

(c) the quantity of dry-matter contained in fresh pasta, as referred to in the second subparagraph of Article 11(1);

(d) the nature of the basic products actually used in the manufacture of D-glucitol (sorbitol) falling within CN codes 2905 44 and 3824 60 , and, where necessary, the proportions of D-glucitol (sorbitol) obtained from amylaceous products and sucrose;

(e) quantities of casein exported in the form of goods falling within CN code 3501 90 90 ;

(f) the degree plato of beer made from malt falling within CN code 2202 90 10 ;

(g) the quantities of unmalted barley accepted by the competent authorities.

The description of the goods given on the export declaration and the application for a refund on goods listed in Annex III shall take account of the nomenclature in that Annex.

Article 49

CHAPTER VI

PAYMENT OF THE REFUND

Article 50

As regards goods exported with presentation of a refund certificate issued in respect of a budget period, and where the Commission considers that there is a danger that the Union may not meet its international commitments, refund payments scheduled after the end of that period shall not be made before 16 October. In that case, the time limit referred to in Article 46(8) of Regulation (EC) No 612/2009 may be temporarily extended to three months and 15 days by way of a regulation to be published before 20 September in the Official Journal of the European Union.

For the goods listed in Annex II to this Regulation and by way of derogation from Article 24 of Regulation (EC) No 612/2009, the amount set out in Article 24(1)(a)(ii) of Regulation (EC) No 612/2009 shall apply regardless of the country or territory of destination to which the goods are exported:

(a) in the case of goods which are packaged for consumer retail sale in immediate packing of a net content not exceeding 2.5 kg or in containers not holding more than 2 litres, with labelling within the meaning of point (a) of Article 1(3) of Directive 2000/13/EC of the European Parliament and of the Council (¹⁶) which mentions either the importer in the country of destination or whose text is in an official language of the country of destination or in a language easily understood in that country;

(b) in cases where a particular exporter, at least 12 times in the two years preceding the date of request for an authorisation as referred to in paragraph 3, exports goods containing not more than 90 % by weight of any single basic product on which a refund is payable, which are of the same eight-digit CN code to the same consignee(s).

The authorisation referred to in the first subparagraph shall be valid, unless revoked, for a maximum period of two years and shall be renewable. Member States may revoke the authorisation at their sole discretion and, in particular, shall immediately withdraw the authorisation where they have reasonable grounds to suspect that the exporter did not follow the conditions specified therein.

Exemptions granted according to the first subparagraph shall be considered as risk factors to be taken into account for the purposes of Article 2(1) of Council Regulation (EC) No 485/2008 (¹⁷).

Exporters using the exemption shall mention the authorisation number on the single administrative document and on the specific application for payment as referred to in Article 28 of this Regulation.

CHAPTER VII

OBLIGATION TO NOTIFY

Article 51

Before the tenth day of each month, Member States shall notify the Commission of the following:

(a) the amounts, expressed in euro, in respect of which refund certificates were returned during the previous month in accordance with Article 41(1) and (2);

(b) the amounts, expressed in euros, in respect of which, during the previous month, it was established that the primary requirement referred to in Article 38 was not fulfilled;

(c) refund certificates, expressed in euro, issued during the previous month, as referred to in Article 36;

(d) refund certificates, expressed in euros, issued during the previous month in accordance with Article 47 of Regulation (EC) No 376/2008.

The amounts referred to in point (b) of the first subparagraph shall be differentiated by reference to the budget period of the refund certificate to which they relate.

Article 52

Member States shall, at the latest by the end of the month following each month of the calendar year, communicate to the Commission by way of the Data Exchange System known as DEX, statistical information on goods covered by this Regulation in respect of which export refunds were granted in the previous month, broken down by eight-digit CN code and comprising:

(a) the quantities of such goods, expressed in tonnes or another stated unit of measurement;

(b) the amount, expressed in euros, of export refunds granted the previous month in respect of each of the basic agricultural products concerned;

(c) the quantities, expressed in tonnes, of each of the basic agricultural products in respect of which refunds were granted.

Article 53

Member States shall notify the Commission no later than the fifth day of each month of the amounts of the refunds granted pursuant to Article 43(1) from the sixteenth day to the end of the previous month, and no later than the twentieth day of each month of the amounts of the refunds granted pursuant to Article 43(1) from the first to the fifteenth day of that month. Where applicable, Member States shall inform the Commission that no amounts have been granted between the relevant days.

Article 53a

CHAPTER VIII

FINAL PROVISIONS

Article 54

Regulation (EC) No 1043/2005 is repealed.

References to the repealed Regulation shall be construed as references to this Regulation and shall be read in accordance with the correlation table in Annex IX.

Article 55

This Regulation shall enter into force on the second day following that of its publication in the Official Journal of the European Union.

It shall apply to applications submitted from 8 July 2010 for certificates for use from 1 October 2010.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

ANNEX I

CN code	Description
ex 0402 10 19	Milk in powder, granules or other solid forms, not containing added sugar or other sweetening matter, of a fat content, by weight, not exceeding 1,5 % (Product Group 2)
ex 0402 21 19	Milk in powder, granules or other solid forms, not containing added sugar or other sweetening matter, of a fat content, by weight, of 26 % (Product Group 3)
ex 0404 10 02 to ex 0404 10 16	Whey in powder, granules or other solid forms, not containing added sugar or other sweetening matter (Product Group 1)
ex 0405 10	Butter, of a fat content by weight of 82 % (Product Group 6)
ex 0407 00 30	Poultry eggs, in shell, fresh or preserved, other than for hatching
ex 04 08	Eggs, not in shell, and egg yolks, fit for human consumption, fresh, dried, frozen or otherwise preserved, unsweetened
1001 10 00	Durum wheat
1001 90 99	Common wheat and meslin, other than for sowing
1002 00 00	Rye
1003 00 90	Barley, other than seed barley
1004 00 00	Oats
1005 90 00	Maize (corn), other than seed maize
ex 1006 30	Wholly milled rice
1006 40 00	Broken rice
1007 00 90	Grain sorghum, other than hybrids for sowing
1701 99 10	White sugar
ex 1702 19 00	Lactose containing, in the dry state, 98,5 % of the pure product
1703	Molasses resulting from the extraction or refining of sugar

ANNEX II

CN code	Description	Agricultural products on which an export refund may be granted
III: see Annex III
Cereals (1)	Rice (2)	Eggs (3)	Sugar, molasses or isoglucose (4)	Milk products (5)
1	2	3	4	5	6	7
ex 04 03	Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa:
0403 10	– Yoghurt:
0403 10 51 to 0403 10 99	– – Flavoured or containing added fruit, nuts or cocoa:
– – – Flavoured	X	X	X	X
– – – other:
– – – – Containing added fruit and/or nuts	X	X		X
– – – – Containing added cocoa	X	X	X	X
0403 90	– Other:
0403 90 71 to 0403 90 99	– – Flavoured or containing added fruit and/or nuts or cocoa:
– – – Flavoured	X	X	X	X
– – – Other:
– – – – Containing added fruit or nuts	X	X		X
– – – – Containing added cocoa	X	X	X	X
ex 04 05	Butter and other fats and oils derived from milk; dairy spreads
0405 20	– Dairy spreads:
0405 20 10	– – Of a fat content, by weight, of 39 % or more but less than 60 %					X
0405 20 30	– – Of a fat content, by weight, of 60 % or more but not exceeding 75 %					X
ex 07 10	Vegetables (uncooked or cooked by steaming or boiling in water), frozen:
0710 40 00	– Sweet corn
– – In ear form	X			X
– – In grain form	III			X
ex 07 11	Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption
0711 90 30	– – – Sweet corn:
– – – – In ear form	X			X
– – – – In grain form	III			X
ex 15 17	Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible fats or oils or their fractions of heading No 1516 :
1517 10	– Margarine, excluding liquid margarine
1517 10 10	– – Containing more than 10 % but not more than 15 % by weight of milk fats					X
1517 90	– Other:
1517 90 10	– – Containing more than 10 % but not more than 15 % by weight of milk fats					X
1702 50 00	– Chemically pure fructose				X
ex 17 04	Sugar confectionery (including white chocolate), not containing cocoa:
1704 10	– Chewing gum, whether or not sugar-coated	X			X
1704 90	– Other:
1704 90 30	– – White chocolate	X			X	X
1704 90 51 to 1704 90 99	– – Other	X	X		X	X
1806	Chocolate and other food preparations containing cocoa
1806 10	– Cocoa powder, containing added sugar or other sweetening matter
– – sweetened exclusively by the addition of sucrose	X		X	X
– – Other	X		X	X	X
1806 20	– Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg:
– – Chocolate milk crumb (of CN code 1806 20 70 )	X		X	X	X
– – Other preparations of subheading 1806 20	X	X	X	X	X
1806 31 00 and 1806 32	– Other, in blocks, slabs or bars	X	X	X	X	X
1806 90	– Other:
ex 1806 90 (11 , 19 , 31 , 39 , 50 )	– – Chocolate and chocolate products; Sugar confectionery and substitutes therefor made from sugar substitution products, containing cocoa	X	X	X	X	X
ex 1806 90 (60 , 70 , 90 )	– – Spreads containing cocoa; Preparations containing cocoa for making beverages; Other	X		X	X	X
ex 19 01	Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404 , not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included:
1901 10 00	– Preparations for infant use, put up for retail sale
– – Food preparations of products of headings 0401 to 0404 , containing less than 5 % by weight of cocoa calculated on a totally defatted basis	X	X	X	X	X
– – Other	X	X		X	X
1901 20 00	– Mixes and doughs for the preparation of bakers' wares, pastry-cooks, products or biscuits of heading 1905
– – Food preparations of products of headings 0401 to 0404 , containing less than 5 % by weight of cocoa calculated on a totally defatted basis	X	X	X	X	X
– – Other	X	X		X	X
1901 90	– Other:
1901 90 11 and 1901 90 19	– – Malt extract	X	X
– – Others
1901 90 99	– – – Other:
– – – – Food preparations of goods of headings 0401 to 0404 , containing less than 5 % by weight of cocoa calculated on a totally defatted basis	X	X	X	X	X
– – – – Other	X	X		X	X
ex 19 02	Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous whether or not prepared:
– Uncooked pasta, not stuffed or otherwise prepared:
1902 11 00	– – Containing eggs:
– – – Of durum wheat and pasta made from other cereals	III		X
– – – Other:	X		X
1902 19	– – Other:
– – – Of durum wheat and pasta made from other cereals	III				X
– – – Other:	X				X
1902 20	– Stuffed pasta, whether or not cooked or otherwise prepared:
1902 20 91 and 1902 20 99	– – Other:	X	X		X	X
1902 30	– Other pasta	X	X		X	X
1902 40	– Couscous:
1902 40 10	– – Unprepared:
– – – Of durum wheat	III
– – – Other	X
1902 40 90	– – Other	X	X		X	X
1903 00 00	Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms	X
1904	Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, com flakes); cereals, (other than maize (com)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included
– Unsweetened puffed rice or pre-cooked rice
– – Containing cocoa (6)	X	III	X	X	X
– – Not containing cocoa	X	III		X	X
– Other, containing cocoa (6)	X	X	X	X	X
– Other	X	X		X	X
1905	Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products:
1905 10 00	– Crispbread	X			X	X
1905 20	– Gingerbread and the like	X		X	X	X
	– Sweet biscuits; waffles and wafers
1905 31	– – Sweet biscuits	X		X	X	X
1905 32	– – Waffles and wafers	X		X	X	X
1905 40	– Rusks, toasted bread and similar toasted products	X		X	X	X
1905 90	– Other:
1905 90 10	– – Matzos	X
1905 90 20	– – Communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products:	X	X
1905 90 30	– – – Bread, not containing added honey, eggs, cheese or fruit, and containing by weight in the dry matter state not more than 5 % of sugars and not more than 5 % of fat	X
1905 90 45 to 1905 90 90	– – – Other products	X		X	X	X
ex 20 01	Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid:
2001 90	– Other:
2001 90 30	– – Sweet corn (Zea mays var. saccharata):
– – – In ear form	X			X
– – – In grain form	III			X
2001 90 40	– – Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch	X			X
ex 20 04	Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006
2004 10	– Potatoes:
– – Other:
2004 10 91	– – – In the form of flour, meal or flakes	X	X		X	X
2004 90	– Other vegetables and mixtures of vegetables:
2004 90 10	– – Sweetcorn (Zea mays var. saccharata):
– – – In ear form	X			X
– – – In grain form	III			X
ex 20 05	Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006
2005 20	– Potatoes:
2005 20 10	– – In the form of flour, meal or flakes	X	X		X	X
2005 80 00	– Sweetcorn (Zea mays var. saccharata):
– – In ear form	X			X
– – In grain form	III			X
ex 20 08	Fruits, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included:
2008 99	– – Other:
– – – Not containing added spirit:
– – – – Not containing added sugar:
2008 99 85	– – – – – Maize (corn) other than sweetcorn (Zea mays var. saccharata):
– – – – – – In ear form	X
– – – – – – In grain form	III
2008 99 91	– – – – – Yams, sweet potatoes and similar edible parts of plants containing 5 % or more by weight of starch	X
ex 21 01	Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof:
– Extracts, essences and concentrates of coffee and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee:
2101 12 98	– – – Other	X	X		X
2101 20	– Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates, or with a basis of tea or mate:
2101 20 98	– – – Other	X	X		X
2101 30	– Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof:
– – Roasted chicory and other roasted coffee substitutes:
2101 30 19	– – – Other	X			X
– – Extracts, essences and concentrates of roasted chicory and other roasted coffee substitutes:
2101 30 99	– – – Other	X			X
ex 21 02	Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 3002 ); prepared baking powders:
2102 10	– Active yeasts
2102 10 31 and 2102 10 39	– – Bakers' yeast:	X
2105 00	Ice cream and other edible ice, whether or not containing cocoa:
– Containing cocoa	X	X	X	X	X
– Other	X	X		X	X
ex 21 06	Food preparations not elsewhere specified or included:
2106 90	– Other:
2106 90 92 and 2106 90 98	– – Other:	X	X		X	X
2202	Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009 :
2202 10 00	– Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured	X			X
2202 90	– Other:
2202 90 10	– – Not containing products of headings 0401 to 0404 or fat obtained from products of headings 0401 to 0404 :
– – – Beer made from malt, of an actual alcoholic strength by volume not exceeding 0,5 % vol	III
– – – Other	X			X
2202 90 91 to 2202 90 99	– – Other	X			X	X
2205	Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances	X			X
ex 22 08	Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol; spirits, liqueurs and other spirituous beverages:
2208 20	– Spirits obtained by distilling grape wine or grape marc				X
2208 30	– Whiskies:
– – Other than Bourbon whiskey
ex 2208 30 32 to 2208 30 88	– – – Whiskies, other than those listed in Regulation (EC) No 1670/2006	X
2208 50 11 to 2208 50 19	– Gin	X
2208 50 91 to 2208 50 99	– Geneva	X			X
2208 60	– Vodka	X
2208 70	– Liqueurs and cordials	X		X	X	X
2208 90	– Other:
2208 90 41	– – – – Ouzo, in containers holding 2 litres or less	X			X
2208 90 45	– – – – – – – Calvados, in containers holding 2 litres or less				X
2208 90 48	– – – – – – – Other spirits distilled from fruit, in containers holding 2 litres or less				X
2208 90 52	– – – – – – – Korn, in containers holding 2 litres or less	X			X
2208 90 56	– – – – – – – Other, in containers holding 2 litres or less	X			X
2208 90 69	– – – – – Other spirituous beverages, in containers holding 2 litres or less	X			X	X
2208 90 71	– – – – – Spirits distilled from fruit, in containers holding more than 2 litres				X
2208 90 77	– – – – – Other, in containers holding more than 2 litres	X			X
2208 90 78	– – – – Other spirituous beverages, in containers holding more than 2 litres	X			X	X
ex 29 05	Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:
2905 43 00	– – Mannitol	III			III
2905 44	– – D-glucitol (sorbitol)	III			III
ex 33 02	Mixtures of odoriferous substances and mixtures (including alcoholic solutions) with a basis of one or more of these substances, of a kind used as raw materials in industry; other preparations based on odoriferous substances, of a kind used for the manufacture of beverages:
3302 10	– Of a kind used in the food or drink industries:
3302 10 29	– – – – – Other	X			X	X
3501	Casein, casemates and other casein derivatives; casein glues:
3501 10	– Casein					III
3501 90	– Other:
3501 90 10	– – Casein glues					X
3501 90 90	– – Other:					III
ex 35 02	Albumins, (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter), albuminates and other albumin derivatives:
– Egg albumin:
3502 11	– – Dried
3502 11 90	– – – Other			III
3502 19	– – Other
3502 19 90	– – – Other			III
3502 20	– Milk albumins: (Lactalbumins)
3502 20 91 and 3502 20 99	– – Other					III
ex 35 05	Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches, excluding starches of CN code 3505 10 50	X	X
3505 10 50	– – – Starches, esterified or etherified	X
ex 38 09	Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included:
3809 10	– With a basis of amylaceous substances	X	X
ex 38 24	Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included:
3824 60	– Sorbitol other than that of subheading 2905 44	III			III
(1) Annex I, part I of Regulation (EC) No 1234/2007. (2) Annex I, part II of Regulation (EC) No 1234/2007. (3) Annex I, part XIX of Regulation (EC) No 1234/2007. (4) Annex I, part III of Regulation (EC) No 1234/2007. (5) Annex I, part XVI of Regulation (EC) No 1234/2007. (6) Containing no more than 6 % of cocoa.

ANNEX III

CN code	Description	Common wheat	Durum wheat	Maize (corn)	Wholly milled long-grain rice	Wholly milled round-grain rice	Barley	White sugar	Whey (PG1)	Skimmed milk powder (PG2)	Eggs in shell
1	2	3	4	5	6	7	8	9	10	11	12
0710	Vegetables (uncooked or cooked by steaming or boiling in water), frozen:
0710 40 00	– Sweet corn
	– – In grain form			100 (1)
0711	Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption:
0711 90 30	– – – Sweet corn
	– – – – In grain form			100 (1)
1902	Pasta, (whether or) not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared:
– Uncooked pasta, not stuffed or otherwise prepared
1902 11 00	– – Containing eggs
– – – Of durum wheat, not containing or containing not more than 3 % by weight of other cereals, with an ash content (by weight) in the dry matter (2)
– – – – Not exceeding 0,95 %		160 (3)								(4)
– – – – Exceeding 0,95 %, but not exceeding 1,10 %		150 (3)								(4)
– – – – Exceeding 1,10 %, but not exceeding 1,30 %		140 (3)								(4)
– – – – Exceeding 1,30 %		0
– – – Other, of cereals:
– – – – Containing 80 % or more by weight of durum wheat, with an ash content (by weight) in the dry matter (2):
– – – – – Not exceeding 0,87 %	32	128 (3)								(4)
– – – – – Exceeding 0,87 %, but not exceeding 0,99 %	30	120 (3)								(4)
– – – – – Exceeding 0,99 %, but not exceeding 1,15 %	28	112 (3)								(4)
– – – – – Exceeding 1,15 %	0	0
– – – – Containing less than 80 % by weight of durum wheat, with an ash content (by weight) in the dry matter (2):
– – – – – Not exceeding 0,75 %	80	80 (3)								(4)
– – – – – Exceeding 0,75 %, but not exceeding 0,83 %	75	75 (3)								(4)
– – – – – Exceeding 0,83 %, but not exceeding 0,93 %	70	70 (3)								(4)
– – – – – Exceeding 0,93 %	0	0
– – – Other (other than of cereals): see Annex II
1902 19	– – Other (i.e. other than containing eggs):
– – – Of durum wheat, not containing or containing not more than 3 % by weight of other cereals, with an ash content (by weight) in the dry matter:
– – – – Not exceeding 0,95 %		160
– – – – Exceeding 0,95 %, but not exceeding 1,10 %		150
– – – – Exceeding 1,10 %, but not exceeding 1,30 %		140
– – – – Exceeding 1,30 %		0
– – – Other, of cereals:
– – – – Containing 80 % or more by weight of durum wheat, with an ash content (by weight) in the dry matter:
– – – – – Not exceeding 0,87 %	32	128
– – – – – Exceeding 0,87 %, but not exceeding 0,99 %	30	120
– – – – – Exceeding 0,99 %, but not exceeding 1,15 %	28	112
– – – – – Exceeding 1,15 %	0	0
– – – – Containing less than 80 % by weight of durum wheat, with an ash content (by weight) in the dry matter:
– – – – – Not exceeding 0,75 %	80	80
– – – – – Exceeding 0,75 %, but not exceeding 0,83 %	75	75
– – – – – Exceeding 0,83 %, but not exceeding 0,93 %	70	70
– – – – – Exceeding 0,93 %	0	0
– – – Other (other than of cereals): see Annex II
1902 40	– Couscous:
1902 40 10	– – Unprepared:
– – – Of durum wheat, not containing or containing not more than 3 % by weight of other cereals, with an ash content (by weight) in the dry matter (2):
– – – – Not exceeding 0,95 %		160
– – – – Exceeding 0,95 %, but not exceeding 1,10 %		150
– – – – Exceeding 1,10 %, but not exceeding 1,30 %		140
– – – – Exceeding 1,30 %		0
– – – Other (other than of durum wheat): see Annex II
1902 40 90	– – Other (prepared): see Annex II
1904	Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included:
1904 10	– Prepared foods obtained by the swelling or roasting of cereals or cereal products:
ex 1904 10 30	– – Obtained from rice:
– – – Unsweetened puffed rice					165
1904 20	– Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals
ex 1904 20 95	– – – Obtained from rice:
– – – – Unsweetened puffed rice					165
1904 90	– Other:
ex 1904 90 10	– – Rice:
– – – Pre-cooked rice (5)				120
2001	Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid:
ex 2001 90 30	– – Sweet corn (Zea mays var. saccharata)
– – – In grain form			100 (1)
2004	Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading No 2006 :
ex 2004 90 10	– – Sweet corn (Zea mays var. saccharata)
– – – In grain form			100 (1)
2005	Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading No 2006 :
ex 2005 80 00	– Sweet corn (Zea mays var. saccharata)
– – In grain form			100 (1)
2008	Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included:
ex 2008 99 85	– – – – – Maize (corn), in grain form, other than sweet corn (Zea mays var. Saccharata):
– – – – – – In grain form			60 (1)
ex 2202 90 10	– – – Beer made from malt, of an actual alcoholic strength by volume not exceeding 0,5 % vol:
– – – – Made from barley malt or wheat malt, not containing added unmalted cereals, rice (or products resulting from the processing thereof) or sugar (sucrose or invert sugar)						23 (6) (9)
– – – – – Other						22 (6) (9)
2905	Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivates:
– Polyhydric alcohols:
2905 43 00	– – Mannitol:
– – – Obtained from sucrose covered by part III of Annex I to Regulation (EC) No 1234/2007							102
– – – Obtained from amylaceous products covered by part I of Annex I to Regulation (EC) No 1234/2007			242
2905 44	– – D-glucitol (sorbitol)
– – – In aqueous solution:
2905 44 11	– – – – Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content
– – – – – Obtained from amylaceous products			169 (7)
– – – – – Obtained from sucrose							71 (7)
2905 44 19	– – – – Other:
– – – – – Obtained from amylaceous products			148 (7)
– – – – – Obtained from sucrose							71 (7)
2905 44 91	– – – – Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content
– – – – – Obtained from amylaceous products			242
– – – – – Obtained from sucrose							102
2905 44 99	– – – – Other:
– – – – – Obtained from amylaceous products			242
– – – – – Obtained from sucrose							102
3501	Casein, caseinates and other casein derivatives; casein glues:
3501 10	– Casein									291 (8)
3501 90 90	– – Other									291 (8)
3502	Albumins, albuminates and other albumin derivatives:
– Egg albumin:
3502 11	– – Dried:
3502 11 90	– – – Other										406
3502 19	– – Other:
3502 19 90	– – – Other										55
3502 20	– Milk albumin: (Lactalbumin)
3502 20 91	– – – Dried (for example, in sheets, scales, flakes, powder)								900
3502 20 99	– – – Other								127
3824	Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: residual products of the chemical or allied industries, not elsewhere specified or included:
3824 60	– Sorbitol other than of subheading 2905 44 :
– – In aqueous solution:
3824 60 11	– – – Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content
– – – – Obtained from of amylaceous products			169 (7)
– – – – Obtained from sucrose							71 (7)
3824 60 19	– – – Other:
– – – – Obtained from of amylaceous products			148 (7)
– – – – Obtained from sucrose							71 (7)
3824 60 91	– – – Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content
– – – – Obtained from of amylaceous products			242
– – – – Obtained from sucrose							102
3824 60 99	– – – Other:
– – – – Obtained from of amylaceous products			242
– – – – Obtained from sucrose							102
(1) This quantity refers to maize (corn) in grain form adjusted to correspond to a moisture content of 72 % by weight. (2) This content shall be determined by subtracting from the total ash content of the product that part of the ash which derives from the eggs incorporated therein, on a basis of 0,04 % by weight of ash per 50 g, rounded down to the nearest 50 g. (3) This amount shall be reduced by 1,6 kg/100 kg per 50 g of eggs in shell (or the equivalent thereof in other egg products) per kilogram of pasta. (4) 5 kg/100 kg per 50 g of eggs in shell (or the equivalent thereof in other egg products) per kilogram of pasta, any intermediate amount being rounded down to the nearest 50 g. (5) Pre-cooked rice means wholly milled rice in grains which has been pre-cooked and partially dried in order to facilitate final cooking. (6) This quantity applies to beer of not less than 11° Plato and not more than 12° Plato. For beer of less than 11° Plato, this quantity shall be reduced by 9 % per degree Plato, the actual strength being rounded down to the nearest degree Plato. For beer of more than 12° Plato, this quantity shall be increased by 9 % per degree Plato, the actual strength being rounded up to the nearest degree Plato. (7) The quantities indicated in columns 5 and 9 for an aqueous solution of D-glucitol (sorbitol) apply to a dry-matter content of 70 % by weight. For aqueous solutions of sorbitol with a different dry-matter content, these quantities shall, as appropriate, be increased or reduced in proportion to the actual dry-matter content, and rounded down to the nearest kilogram. (8) Quantity determined, depending on the casein used, on the basis of 291 kg of skimmed milk powder (Product Group 2) per 100 kg of casein. (9) Per hectolitre of beer.

ANNEX IV