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S.I. No. 461/2009 - European Communities (Nutrition Labelling For Foodstuffs) Regulations 2009

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S.I. No. 461/2009 - European Communities (Nutrition Labelling For Foodstuffs) Regulations 2009

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Notice of the making of this Statutory Instrument was published in
“Iris Oifigiúil” of 1st December, 2009.
I, MARY HARNEY, Minister for Health and Children, in exercise of the powers conferred on me by section 3 (as amended in particular by section 2 of the European Communities Act 2007 (No. 18 of 2007)) of the European Communities Act 1972 (No. 27 of 1972), and for the purpose of giving further effect to Council Directive 90/496/EEC 1 of 24 September 1990 on nutritionlabelling for foodstuffs, as amended by Commission Directive 2003/120/EC 2 of 5 December 2003 amending Directive 90/496/EC on nutrition labelling for foodstuffs, and for the purpose of giving effect to Commission Directive 2008/100/EC 3 of 28 October 2008 amending Council

Directive 90/496/EEC on nutrition labelling for foodstuffs as regards recommended daily allowances, energy conversion factors and definitions, hereby make the following regulations—
PART 1
Preliminary
1. These Regulations may be cited as the European Communities (Nutrition Labelling for Foodstuffs) Regulations 2009.
2. (1) In these Regulations—
“Act of 1998” means the Food Safety Authority of Ireland Act 1998 (No. 29 of 1998);
“approved examiner” means—
(a) a Deputy Public Analyst located at a Public Analyst’s Laboratory,
(b) an Executive Analytical Chemist located at a Public Analyst’s Laboratory,
(c) a Public Analyst located at a Public Analyst’s Laboratory, or
(d) a person, or member of a class of persons, designated by the Minister pursuant to Regulation 19;
“authorised officer” means an authorised officer appointed under section 49 of the Act of 1998;
“Authority” means the Food Safety Authority of Ireland, established under section 9 of the Act of 1998;
“average value” means the value which best represents the amount of the nutrient which a given food contains, and reflects allowances for seasonal variability, patterns of consumption and other factors which may cause the actual value to vary;
“carbohydrate” means any carbohydrate which is metabolised in man, and includes polyols;
“Commission Directive” means Commission Directive 2008/100/EC 3 of 28 October 2008 amending Council Directive 90/496/EEC on nutrition labelling for foodstuffs as regards recommended daily allowances, energy conversion factors and definitions;
“Directive” means Council Directive 90/496/EEC 1 of 24 September 1990 on nutrition labelling for foodstuffs, as amended by Commission Directive 2003/120/EC 2 of 5 December 2003 and Commission Directive 2008/100/EC 3 of 28 October 2008;
“fat” means total lipids, and includes phospholipids;
“fibre” means carbohydrate polymers with three or more monomeric units, which are neither digested nor absorbed in the human small intestine and belong to the following categories:
(a) edible carbohydrate polymers naturally occurring in the food as consumed;
(b) edible carbohydrate polymers which have been obtained from food raw material by physical, enzymatic or chemical means and which have a beneficial physiological effect demonstrated by generally accepted scientific evidence;
(c) edible synthetic carbohydrate polymers which have a beneficial physiological effect demonstrated by generally accepted scientific evidence;
“General Food Law Regulation” means Regulation (EC) No. 178/2002 4 of the European Parliament and of the Council of 28 January 2002 laying down the general principles and requirements of food law, establishing the European Food Safety Authority, and laying down procedures in matters of food safety;
“mono-unsaturates” means fatty acids with one cis double bond;
“nutrition claim” means any representation and any advertising message which states, suggests or implies that a foodstuff has particular nutrition properties due to the energy (calorific value) it—
(a) provides,
(b) provides at a reduced or increased rate,
(c) does not provide, or
due to the nutrients it—
(a) contains,
(b) contains in reduced or increased proportions, or
(c) does not contain,
or a claim to any one or combination of the above; however, a reference to qualities or quantities of a nutrient does not constitute a nutrition claim in so far as it is required by legislation;
“nutrition labelling” means any information appearing on labelling and relating to—
(a) energy value, or
(b) the following nutrients:
(i) protein,
(ii) carbohydrate,
(iii) fat,
(iv) fibre,
(v) sodium, and
(vi) vitamins and minerals listed in Schedule 1, and present in significant amounts as defined in Schedule 1;
“official agency” means an official agency carrying out functions under a service contract and acting on behalf of the Authority pursuant to section 48 of the Act of 1998;
“Official Controls Regulation” means Regulation (EC) No. 882/2004 5 of the European Parliament and of the Council of 29 April 2004 on official controls performed to ensure the verification of compliance with feed and food law, animal health and animal welfare rules;
“official laboratory” in these Regulations means—
(a) the Public Analyst’s Laboratory, Cork,
(b) the Public Analyst’s Laboratory, Dublin,
(c) the Public Analyst’s Laboratory, Galway,
(d) a laboratory designated by the Minister pursuant to Regulation 19;
“polyunsaturates” means fatty acids with cis, cis-methylene interrupted double bonds;
“protein” means the protein content calculated by multiplying the total Kjeldahl nitrogen by 6.25;
“saturates” means fatty acids without double bond;
“service contract” means a contract entered into between the Authority and an official agency pursuant to section 48 of the Act of 1998;
“sugars” means all monosaccharides and disaccharides present in food, but excludes polyols.
(2) A word or expression which is used in these Regulations and which is also used in the Directive or in the General Food Law Regulation has, unless the context otherwise requires, the same meaning in these Regulations as it has in the Directive or in the General Food Law Regulation.
(3) (a) A reference in these Regulations to a Regulation is to a Regulation of these Regulations, unless it is indicated that reference to some other Regulations is intended.
(b) A reference in these Regulations to a paragraph or subparagraph is to the paragraph or subparagraph of the provision in which the reference occurs, unless it is indicated that reference to some other provision is intended.
(c) A reference in these Regulations to a Schedule is to a Schedule to these Regulations, unless it is indicated that reference to some other Regulations is intended.
PART 2
General Provisions
3. (1) Subject to paragraph (2), these Regulations shall apply to the nutrition labelling of foodstuffs to be delivered as such to the ultimate consumer and to foodstuffs intended for supply to restaurants, hospitals, canteens and other similar mass caterers (hereinafter referred to as ‘mass caterers’), and such foodstuffs shall not be placed on the market unless these Regulations are complied with, and any information required by these Regulations is set out accurately.
(2) These Regulations shall not apply to—
(a) natural mineral waters or other waters intended for human consumption,
(b) diet integrators, or
(c) food supplements.
(3) Subject to paragraph (4), nutrition labelling shall be optional.
(4) Where a nutrition claim appears on labelling, in presentation or in advertising, with the exclusion of generic advertising, nutrition labelling shall be compulsory, and shall be carried out in accordance with these Regulations.
(5) These Regulations shall apply without prejudice to the labelling provisions of Council Directive 89/398/EEC 6 of 3 May 1989 on the approximation of the laws of the Member States relating to foodstuffs intended for particular nutritional uses, as amended, and without prejudice to the labelling provisions set down in specific Directives as referred to in Article 4 of Directive 89/398/EEC 6 , as amended, and as replaced and recast by Directive 2009/39/EC 7 of the European Parliament and of the Council of 6 May 2009 on foodstuffs intended for particular nutritional uses and in particular Annex II, Part B, thereto.
(6) Without prejudice to Article 12 of the General Food Law Regulation to which further effect is given by Regulation 10 of the European Communities (General Food Law) Regulations 2007, ( S.I. No. 747 of 2007 ), these Regulations, and in particular Part 2 thereof, shall apply to foodstuffs exported or re-exported from the Community for placing on the market of a third country.
4. The only nutrition claims permitted shall be those relating to—
(1) energy,
(2) the following nutrients: protein, carbohydrate, fat, fibre, sodium, and vitamins and minerals listed in Schedule 1 and present in significant amounts as defined in Schedule 1, and
(3) substances which belong to or which are components of a category of those nutrients.
5. (1) Where nutrition labelling is provided, the information to be given shall consist of the matters specified in either “Group 1” or “Group 2” in the following order—
Group 1
(a) energy value;
(b) the amounts of protein, carbohydrate and fat.
Group 2
(a) energy value;
(b) the amounts of protein, carbohydrate, sugars, fat, saturates, fibre and sodium.
(2) Where a nutrition claim is made for sugars, saturates, fibre or sodium, the information to be given shall consist of Group 2.
(3) Nutrition labelling may also include the amounts of one or more of the following:
— starch,
— polyols,
— mono-unsaturates,
— polyunsaturates,
— cholesterol,
— any of the minerals or vitamins listed in Schedule 1 and present in significant amounts as defined in Schedule 1.
(4) The declaration of substances which belong to or are components of one of the categories of nutrients referred to in paragraph (1) and paragraph (3) shall be compulsory where a nutrition claim is made.
In addition, where the amount of polyunsaturates or mono-unsaturates or the cholesterol rate (or any combination of these) is given, the amount of saturates shall also be given; however, the declaration of the latter not constituting in this case a nutrition claim within the meaning of paragraph (2).
6. The energy value to be declared shall be calculated using the following conversion factors:
—carbohydrate (except polyols)
4 kcal/g — 17 kJ/g
—polyols
2.4 kcal/g — 10 kJ/g
—protein
4 kcal/g —17 kJ/g
—fat
9 kcal/g — 37 kJ/g
—alcohol (ethanol)
7 kcal/g — 29 kJ/g
—organic acid
3 kcal/g — 13 kJ/g
—salatrims
6 kcal/g — 25 kJ/g
—fibre
2 kcal/g — 8 kJ/g
—erythritol
0 kcal/g — 0 kJ/g.
7. (1) The declaration of the energy value and of the proportion of nutrients or their components shall be numerical. The units to be used are the following:
—energy:
kJ and kcal
—protein:
grams (g)
—carbohydrate:
grams (g)
—fat:
grams (g)
—fibre:
grams (g)
—sodium:
grams (g)
—cholesterol:
milligrams (mg)
—vitamins and minerals:
the units specified in Schedule 1.
(2) Information shall be expressed per 100g or per 100ml. In addition, this information may be given per serving as quantified on the label or per portion, provided that the number of portions contained in the package is stated.
(3) The amounts mentioned shall be those of the food as placed on the market. Where appropriate, this information may relate to the foodstuff after preparation, provided that sufficiently detailed preparation instructions are given and the information relates to the food as prepared for consumption.
(4) (a) Information on vitamins and minerals must also be expressed as a percentage of the recommended daily allowance (RDA) given in Schedule 1 for the amounts as specified in paragraph (2).
(b) The percentage of the recommended daily allowance (RDA) forvitamins and minerals may also be given in graphical form.
(5) Where sugars or polyols or starch (or any combination of these) are declared, this declaration shall immediately follow the declaration of the carbohydrate content in the following manner—
— carbohydrate g
of which:
— sugarsg
— polyolsg
— starchg.
(6) Where the amount or type of fatty acid or the cholesterol rate (or any combination of these) is declared, this declaration shall immediately follow the declaration of total fats in the following manner—
— fat g
of which:
— saturates g
— mono-unsaturates g
— polyunsaturates g
— cholesterolmg.
(7) The declared values shall, according to the individual case, be average values based on—
(a) the manufacturers analysis of the food;
(b) a calculation from the known or actual average values of theingredients used;
(c) a calculation from generally established and accepted data.
8. (1) The information covered by these Regulations must be presented together in one place in tabular form, with the numbers aligned if space permits. Where space does not permit, the information shall be presented in linear form. It shall be printed in legible and indelible characters in a conspicuous place.
(2) A person placing foodstuffs on the market shall ensure that the information covered by these Regulations shall be indicated at least in the English language, or in the Irish language and in the English language. This provision shall not prevent such information from additionally being indicated in other languages.
9. In respect of non-prepackaged foodstuffs put up for sale to the ultimate consumer or to mass caterers and foodstuffs packed at the point of sale at the request of the purchaser or prepackaged with a view to immediate sale, whenever a nutrition claim is made in respect of such foodstuffs by the persons responsible for such sales, information in respect of that claim shall be available from the seller.
10. Products not complying with the labelling requirements of the Directive, as specifically amended by the Commission Directive, shall no longer be placed on the market with effect from 31 October 2012 and any such products placed on the market before that date and not sold, transferred or otherwise traded on or before midnight on 30 October 2012 shall be removed forthwith from the market.
PART 3
Enforcement
11. (1) The enforcement of these Regulations and of the Directive shall be carried out in accordance with the provisions of these Regulations.
(2) These Regulations shall be deemed to be food legislation for the purposes of the Act of 1998.
(3) These Regulations shall be enforced by the Authority or by an official agency acting pursuant to a service contract with the Authority, or by both, and, without prejudice to paragraph (1), the enforcement provisions contained in the Act of 1998 shall apply for the purposes of ensuring compliance with the requirements of these Regulations.
12. (1) An authorised officer may, for the purposes of these Regulations, purchase or take without payment a sample of food or other relevant substance.
(2) An authorised officer may, for the purpose of taking a sample of food or other relevant substance, open any receptacle.
(3) Where an authorised officer purchases or takes without payment a sample of food or other relevant substance with the intention of having it analysed, he or she shall after purchasing or taking the sample forthwith notify the food business operator, or the person in apparent charge or control of the food or other relevant substance, of his or her intention of having the sample analysed.
(4) Where an authorised officer purchases or takes without payment, with the intention of having it analysed, a sample of food or other relevant substance which is suspected by him or her to fail to comply with the provisions of these Regulations, he or she may, by notice in writing to the food business operator, or the person in apparent charge or control of such foods or other substances, prohibit their removal except to any place which may be specified in the notice, during such period as may be specified in the notice, but not exceeding 15 working days from the date of the taking of the sample.
13. (1) Where a sample of food or other relevant substance is taken pursuant to these Regulations, for the purposes of official analysis and where the division of the sample is reasonably practicable, the authorised officer concerned may divide the sample into three approximately equal parts (enforcement, trade (defence) and referee), each of which he or she shall mark in such a way as to identify it as a part of the sample taken by the officer. The authorised officer shall, in the presence of the food business operator, or the person in apparent charge or control of such food—
(a) mark, seal and fasten each part in such a manner as its nature will permit, and in such a way that the integrity of the sample is not compromised;
(b) forward one part to the approved examiner in an official laboratory for analysis;
(c) give or send one part to the food business operator, and
(d) retain the third part.
(2) Where an authorised officer takes a sample consisting of food or other relevant substance contained in unopened containers and its division into parts—
(a) is not reasonably practicable, or
(b) might affect the composition or impede the proper analysis of the sample,
the provisions of paragraph (1) as regards the division of samples into parts shall be deemed to be complied with if the authorised officer divides the containers into three lots and deals with each lot as if it were a sample as specified under paragraph (1).
(3) In proceedings for an offence under these Regulations, the result of any test, examination or analysis of, or report on, a sample of food or other relevant substance taken pursuant to these Regulations shall not be adduced unless before the proceedings were instituted the sample was divided as specified in paragraphs (1) and (2) of this Regulation. The part, package or container retained by the authorised officer shall be produced at the hearing.
14. (1) The approved examiner or a person under his or her direction shall analyse as soon as possible any sample of food or other relevant substance submitted to him or her in pursuance of these Regulations and the approved examiner shall certify to the person who submitted the sample to him or her the result of such analysis. The form of certificate set out in Schedule 2 to these Regulations or a certificate in like form shall be used.
(2) An official certificate given in accordance with paragraph (1) shall be prima facie evidence of the matters contained therein until the contrary is proved.
15. (1) Where a sample of food or other relevant substance is taken by an authorised officer in pursuance of these Regulations for analysis by an approved examiner, the Authority, or an official agency as the case may be, shall draw up a report in accordance with Article 9 of the Official Controls Regulation.
(2) Where the certificate given in accordance with Regulation 14 indicates that there has been non-compliance with these Regulations, the Authority, or the official agency, as the case may be, shall provide the food business operator with a copy of the report referred to in paragraph (1).
16. (1) An authorised officer may, for the purposes of these Regulations, inspect and take copies, or samples, of labels used on food, or samples of any other relevant substance.
(2) An authorised officer may examine any procedure connected with the manufacture of a food.
17. (1) An authorised officer may, for the purposes of these Regulations, seize, remove, detain or direct the withdrawal from the market of any food which is suspected by him or her to fail to comply with the provisions of these Regulations.
(2) An authorised officer may, with the consent in writing of the food business operator, or the person in apparent charge or control of such food or in accordance with an order of a judge of the District Court under paragraph (4) of this Regulation, destroy or otherwise dispose of same so as to prevent the food being used for human consumption.
(3) An authorised officer who has seized, removed, detained or directed the withdrawal from the market of food in pursuance of the provisions of this Regulation may, on giving notice in writing to the food business operator of his or her intention to do so, apply to a judge of the District Court for an order directing that such food be destroyed or otherwise disposed of.
(4) A judge of the District Court, to whom an application is made for an order under paragraph (3), may, if satisfied that such food fails to comply with these Regulations, order that it be destroyed or otherwise disposed of, after such period, not exceeding 14 days, as may be specified in such order, and an authorised officer shall destroy or dispose of the food accordingly.
18. Where an authorised officer has reasonable grounds for believing that a person has contravened any provision of these Regulations and so informs that person, the authorised officer may require that person to state his or her name and address and, if the authorised officer thinks it necessary, to produce corroborative evidence of same.
19. The Minister may, for the purposes of these Regulations designate, by notice in writing published in Iris Oifigiúil:
(a) a laboratory as a laboratory at which samples taken under these Regulations may be analysed, and testing and verification may be carried out, and
(b) a person as being a person who, or a class of persons the members of which, may, at a designated laboratory, engage in analysis, testing and verification for the purposes of these Regulations.
20. (1) A person is guilty of an offence if he or she fails to comply with these Regulations.
(2) Paragraph (1) shall not apply to an authorised officer or an approved examiner acting in the course of his or her duties pursuant to these Regulations.
(3) A person is guilty of an offence if he or she:
(a) obstructs or interferes with an authorised officer in the exercise of the officer’s powers under these Regulations,
(b) fails or refuses to state his or her name or address in compliance with a request under these Regulations,
(c) fails to comply with a request or notice from an authorised officer under these Regulations,
(d) makes a statement to an authorised officer which the person knows is false or misleading, or
(e) gives, in purported compliance with a request under these Regulations, a name, an address or corroborative evidence which is false or misleading.
21. Where a body corporate, or a person acting on behalf of a body corporate, commits an offence under these Regulations and the offence is committed with the consent, connivance or approval of, or is attributable to any neglect or default on the part of, any director, manager, secretary or any other officer of such body, or a person who was purporting to act in any such capacity, such person is also guilty of an offence and is liable to be proceeded against and punished as if he or she were guilty of the first-mentioned offence.
22. (1) A person is guilty of an offence if he or she forges, or utters knowing it to be forged, a certificate of analysis or other document purporting to be issued, granted or given under these Regulations, or required for the purposes of these Regulations (hereafter referred to as “a forged document”).
(2) A person is guilty of an offence if he or she alters with intent to defraud or deceive, or who utters knowing it to be so altered, a certificate of analysis or other document issued, granted or given under these Regulations, or required for the purposes of these Regulations (hereafter referred to as “an altered document”).
(3) A person is guilty of an offence if he or she, without lawful authority, has in his or her possession a forged document or an altered document, knowing it to be a forged or altered document as the case may be.
(4) A person is guilty of an offence if he or she with the intent to defraud or deceive:
(a) tampers with any substance or thing with the result that a sample taken pursuant to these Regulations does not correctly represent the substance sampled, or
(b) tampers or interferes with any sample taken under these Regulations.
(5) A person is guilty of an offence if he or she falsely represents himself or herself to be an authorised officer.
23. (1) For the purposes of these Regulations, every contravention of a Regulation shall be deemed a separate contravention and every contravention of a paragraph or a subparagraph shall also be deemed to be a separate contravention and shall carry the same penalty as for a single contravention of any Regulation.
(2) A person who is guilty of an offence under these Regulations is liable:
(a) on summary conviction to a fine not exceeding €5,000 or at the discretion of the Court to imprisonment for a term not exceeding 3 months, or both, or,
(b) on conviction on indictment, to a fine not exceeding €500,000, or imprisonment for a term not exceeding 3 years, or both.
(3) No prosecution on indictment shall be taken on foot of these Regulations in respect of an offence that occurred before the entry into force of these Regulations.
24. Notwithstanding section 57 of the Act of 1998, a summary offence under these Regulations may be prosecuted by:
(a) the Authority, or
(b) an official agency.
PART 4
Revocation
25. (1) The European Communities (Nutrition Labelling for Foodstuffs) Regulations 2005 ( S.I. No. 65 of 2005 ) are revoked.
(2) References in any other instrument to the Regulations revoked under paragraph (1) shall be construed as references to these Regulations, as appropriate.
SCHEDULE 1
Vitamins and minerals which may be declared and their recommended daily allowances (RDAs).
Vitamin A
μg
800
Vitamin D
μg
5
Vitamin E
mg
12
Vitamin K
μg
75
Vitamin C
mg
80
Thiamin
mg
1.1
Riboflavin
mg
1.4
Niacin
mg
16
Vitamin B6
mg
1.4
Folic Acid (Folacin)
μg
200
Vitamin B12
μg
2.5
Biotin
μg
50
Pantothenic acid
mg
6
Potassium
mg
2000
Chloride
mg
800
Calcium
mg
800
Phosphorus
mg
700
Magnesium
mg
375
Iron
mg
14
Zinc
mg
10
Copper
mg
1
Manganese
mg
2
Fluoride
mg
3.5
Selenium
μg
55
Chromium
μg
40
Molybdenum
μg
50
Iodine
μg
150
As a rule, 15% of the recommended allowance specified in this Schedule supplied by 100g or 100ml or per package if the package contains only a single portion should be taken into consideration in deciding what constitutes a significant amount.
SCHEDULE 2
Form of official certificate to be given by an approved examiner to an authorised officer.
European Communities
(Nutrition Labelling for Foodstuffs) Regulations 2009
Certificate of Analysis
To(1)........................................
I, the undersigned(2).........................................
being an Approved Examiner for the purpose of the above Regulations certify that on
the.........................day of.......................................... 20......
a sample marked(3)....................................
Date..........................................
Number.........................................
Weight or Measure......................................
was submitted to me by you and I certify that the sample was prepared and analysed/examined by me or under my direction(4)
and as a result I am of the opinion that(5)
Observations:(6)
I further certify that the sample has undergone no change which would affect my opinion/observations expressed above.
Certified by me this..................... day of............................... 20.....
at(7).....................................
Name in BLOCK LETTERS...............................................................
Status...........................................................
Signature.........................................................
Official Stamp
NOTES
(1) Insert the name and address of the person submitting the sample for analysis.
(2) Insert description (e.g. Executive Analytical Chemist located at a Public Analyst Laboratory).
(3) Insert particulars of marking (e.g. name, date etc.) and the weight or measure (this may be left unanswered if the sample cannot be conveniently weighed or measured or if the weight or measurement is not material to the result of analysis).
(4) Indicate whether the approved examiner carried out the analysis himself or herself or whether it was carried out by another under the direction of the approved examiner.
(5) Here the approved examiner should specify the result of the analysis having regard to the provisions of the relevant legislation.
(6) Here the approved examiner may insert, at his or her discretion, his or her opinion whether the analysis indicates any addition, abstraction, deficiency or the presence of foreign matter or other defect and whether the composition or quality is thereby affected; any physical, chemical or other properties bearing on the composition or quality of the article; whether the article is injurious to health or unfit for human consumption; whether and in what respect a label and description relating to the sample is incorrect or misleading; and he or she may add any other observations as he or she may consider relevant.
(7) Insert the name and address of the laboratory carrying out the analysis/examination.
GIVEN under my Official Seal,
26 November 2009.
MARY HARNEY,
Minister for Health and Children.
EXPLANATORY NOTE
(This note is not part of the instrument and does not purport to be a legal interpretation.)
These Regulations concern nutrition labelling of foodstuffs for the ultimate consumer and for mass caterers. They revoke the Health (Nutrition Labelling for Foodstuffs) Regulations 2005 ( S.I. No. 65 of 2005 ).
These Regulations give further effect to Council Directive 90/496/EEC on nutrition labelling for foodstuffs as amended by Commission Directive 2003/120/EC. They also specifically give effect to Commission Directive 2008/100/EC amending Council Directive 90/496/EEC on nutrition labelling for foodstuffs as regards recommended daily allowances, energy conversion factors and definitions, particularly as regards fibre. An updated list of vitamins and minerals which may be declared in nutritional labelling is provided in Schedule 1.
These Regulations may be cited as the European Communities (Nutrition Labelling for Foodstuffs) Regulations 2009.
1 OJ L 276, 6.10.1990, p. 40.

2 OJ L 333, 20.12.2003, p. 51.

3 OJ L 285, 29.10.2008, p.9.

4 OJ L 31, 1.2.2002, p.1.

5 OJ L 165, 30.4.2004, p. 1, as affected by the Corrigendum to Regulation (EC) No. 882/2004. OJ L 191, 28.5.2004, p. 1, and by the further Corrigendum to Regulation (EC) No. 882/2004.

6 OJ L 186, 30.6.1989, p.0027.

7 OJ L 124, 20.5.2009, p.0021.

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