Notas explicativas de la nomenclatura combinada de la Unión Europea
Section | Nota |
1.7.2019 ES Diario Oficial de la Unión Europea C 219/4
De conformidad con el artículo 9, apartado 1, letra a), del Reglamento (CEE) n.o 2658/87 del Consejo (1), las notas explicativas de la nomenclatura combinada de la Unión Europea (2) se modifican como sigue:
En la página 101, la nota explicativa de la partida NC «2206 00 Las demás bebidas fermentadas (por ejemplo: sidra, perada, aguamiel, sake); mezclas de bebidas fermentadas y mezclas de bebidas fermentadas y bebidas no alcohólicas, no expresadas ni comprendidas en otra parte» se sustituye por el texto siguiente:
«Los productos obtenidos mediante fermentación se clasifican en la partida 2206 siempre que conserven el carácter de productos clasificados en esta partida, es decir, los de bebidas fermentadas. Los productos a los que, por ejemplo, se hayan añadido alcohol, agua y otras sustancias (tales como jarabe, diversos aromas y colorantes y, en algunos casos, una base de crema), podrían haber cambiado sus características. Si estas adiciones provocan una pérdida del sabor, el aroma y/o la apariencia de una bebida obtenida a partir de una fruta o producto natural determinados, es decir, de una bebida fermentada de la partida 2206, estos productos se clasifican en la partida 2208 (véanse en este sentido, por ejemplo, las sentencias del Tribunal de Justicia de la Unión Europea en el asunto C 150/08 (*1) y en los asuntos acumulados C 532/14 y C 533/14 (*2)).
En la página 104, en la nota explicativa de las subpartidas «NC 2208 90 91 y 2208 90 99, Alcohol etílico sin desnaturalizar con grado alcohólico volumétrico inferior al 80 % vol, en recipientes de contenido» se sustituye por el texto siguiente:
«Los productos obtenidos no exclusivamente mediante fermentación, sino también mediante procesos de purificación que...
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