In accordance with the definitions set out in footnotes 1, 2 and 3 of Annex III to Regulation (EU) No 514/2011 and in footnotes 1, 2 and 3 of Part Three, Section I, Annex 1, Table 1 of Annex I to Regulation (EEC) No 2658/87 concerning milk protein content, starch/glucose content and sucrose/invert sugar/isoglucose content, the following formulas, procedures and methods shall be used:
(b)for the determination of milk fat content, milk protein content, starch/glucose content and sucrose/invert sugar/isoglucose content for the purpose of selecting the appropriate agricultural element, additional duties for sugar and additional duties for flour in the case of non-preferential imports as provided for in Part Two and in Part Three, Section I, Annex 1, of Annex I to Regulation (EEC) No 2658/87:
1.Starch/glucose content:(expressed as 100 % anhydrous starch content of the goods as presented)
(a)(Z – F) × 0,9,if the glucose content is not less than the fructose content; or
(b)(Z – G) × 0,9,if the glucose content is less than the fructose content
where:Zis the glucose content determined by the method set out in Annex I to this Regulation;Fis the fructose content determined by HPLC (high performance liquid chromatography);Gis the glucose content determined by HPLC.In the case of point (a), where the presence of a lactose hydrolysate is declared and/or quantities of lactose and galactose are detected, a glucose content equivalent to the galactose content (determined by HPLC) shall be deducted from the glucose content (Z) before any other calculation is made.
2.Sucrose/invert sugar/isoglucose content:(expressed as sucrose content of the goods as presented)
(a)S + (2F) × 0,95,if the glucose content is not less than the fructose content;
(b)S + (G + F) × 0,95,if the glucose content is less than the fructose content
where:Sis the sucrose content determined by HPLC;Fis the fructose content determined by HPLC;Gis the glucose content determined by HPLC.Where the presence of a lactose hydrolysate is declared and/or quantities of lactose and galactose are detected, a glucose content equivalent to the galactose content (determined by HPLC) shall be deducted from the glucose (G) content before any other calculation is made.
3.Milk fat content:
(a)Save as otherwise provided in point (b) or (c), the milk fat content by weight of the goods as presented shall be determined by extraction with light petroleum after hydrolysis with hydrochloric acid;
(b)Where fats other than milk fats are also declared in the composition of the goods, the following procedure shall be applied:
—the percentage of weight of the total fats in the goods shall be determined as mentioned in point (a),
—for the purposes of determining the milk fat content, a method based on extraction with light petroleum, preceded by hydrolysis with hydrochloric acid and followed by gas chromatography of the methyl esters of the fatty acids shall be used. If the presence of milk fats is detected, the percentage proportion thereof shall be calculated by multiplying the percentage concentration of methyl butyrate by 25, multiplying the product by the total percentage fat content by weight of the goods and dividing by 100.
(c)Where fats other than milk fats are also declared in the composition of goods which are charged by an agricultural component as provided for in Part Two and in Annex 1 to Section I of Part Three of the Combined nomenclature set out in Annex I to Regulation (EEC) No 2658/87, and contain 30 % milk protein or more as determined in accordance with point 4 of this Article, and less than 6 % milk fat as declared by the declarant, the following procedure shall be applied instead of the procedure set out in point (b):
—the percentage of weight of the total fats in the goods shall be determined as set out in point (a),
—for the purposes of determining the milk fat content, a method based on extraction with light petroleum, preceded by hydrolysis with hydrochloric acid and followed by gas chromatography of the methyl esters of the fatty acids shall be used. If the presence of milk fats is detected, the percentage proportion thereof shall be calculated by multiplying the percentage concentration of methyl butyrate by 50, multiplying the product by the total percentage fat content by weight of the goods and dividing by 100.
4.Milk protein content:
(a)Save as otherwise provided in point (b), the milk protein content of the goods shall be calculated by multiplying the nitrogen content (determined by the Kjeldahl method) by the factor 6,38;
(b)Where components containing proteins other than milk proteins are also declared in the composition of the goods:
—the total percentage nitrogen content by weight shall be determined by the Kjeldahl method,
—the milk protein content shall be calculated as indicated in point (a) by subtracting from the total percentage nitrogen content the nitrogen content corresponding to the non-milk proteins.