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    Commission Delegated Regulation (EU) 2026/908 of 27 April 2026 amending Delegated Regulation (EU) 2021/630 as regards the private attestation requirements of the composite products exempted from official controls at border control posts, and the inclusion of certain cereal products, prepared or preserved vegetables, fruits, nuts, sauces, condiments, seasonings and confectionery in the list of exempted composite products

    Commission Delegated Regulation (EU) 2026/908 serves to streamline the import process for specific shelf-stable composite food products entering the European Union. It achieves this by updating the list of goods exempted from mandatory official controls at border control posts and aligning private attestation requirements with existing Union legislation. By classifying these products as low-risk, the Regulation reduces administrative burdens for food business operators while maintaining food safety standards.

    ### Structure and Main Provisions
    The Regulation is structured into two articles and a comprehensive Annex:
    * **Article 1:** This is the operative section that amends the parent legislation, Delegated Regulation (EU) 2021/630. It updates the legal reference for private attestation to ensure consistency with Delegated Regulation (EU) 2022/2292 and replaces the entire Annex to include the newly exempted product categories.
    * **Article 2:** Establishes the entry into force, which is the twentieth day following its publication in the Official Journal.
    * **The Annex:** This is the core of the act, providing a detailed table that maps Combined Nomenclature (CN) codes to specific categories of composite products that are now exempt from border control post inspections.

    Compared to previous versions, this act expands the scope of exemptions to include a wider range of processed goods, such as specific cereal products (e.g., popcorn, corn sticks), prepared vegetables, fruits, nuts, sauces containing fish or oyster extracts, and sugar-free confectionery.

    ### Key Provisions for Practical Application
    For those involved in the import of food products, the following aspects are critical:

    1. **Exemption from Border Controls:** The primary benefit is that the products listed in the Annex no longer require the standard official controls at border control posts. This significantly accelerates the clearance process for these goods.
    2. **Private Attestation Alignment:** The Regulation mandates that shelf-stable composite products must comply with the private attestation requirements set out in Article 22 of Delegated Regulation (EU) 2022/2292. Operators must ensure their documentation reflects these specific requirements to benefit from the exemption.
    3. **Specific Product Scope:** The Annex provides a precise list of CN codes and corresponding descriptions. For example, it explicitly includes items like “olives stuffed with fish” and “sauces containing oyster or fish extracts.” Operators should verify their specific product codes against this updated list to confirm their eligibility for the exemption.
    4. **Risk-Based Approach:** The Regulation is predicated on the assessment that these specific products pose a low risk to human and animal health, justifying the removal of the administrative hurdle of border inspections.

    **:** As this Regulation affects the import of food products into the EU, it has direct implications for Ukrainian exporters of processed food, cereals, and confectionery. Ukrainian businesses looking to export these specific categories of goods to the EU market should review these updated requirements to benefit from the simplified border procedures, provided their products meet the shelf-stability and composition criteria defined in the Regulation.

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