12.When a species is included in Annex A, B or C, the whole animal or plant, whether alive or dead, is always included. In addition, all parts and derivatives thereof are also included in the same Annex unless, for animal species listed in Annex C and plant species listed in Annex B or C, the species is annotated with the symbol # followed by a number to indicate that only specific parts and derivatives are included. In accordance with Article 2(t), the symbol “#” followed by a number placed against the name of a species or higher taxon included in Annex B or C designates parts or derivatives which are specified in relation thereto for the purposes of this Regulation as follows: Source: EUR-Lex, © European Union, 1998-2026. Reuse authorised under Decision 2011/833/EU.