So-called fortified foods are foods with one or more vitamins, minerals or certain other substances added. These foods must first and foremost comply with EU regulations applicable to all non-fortified foods. In addition, the Regu-lation (EC) No 1923/2006 contains specific rules on adding vitamins, minerals and other substances to foods. This Regulation applies directly in the Netherlands. Under the Regulation, vitamins and minerals may not be added to unprocessed products and beverages containing more than 1.2% by volume of alcohol. Annex I of the Regulation contains the list of vitamins and minerals that may be added to foods. Only the chemical forms of these vitamins and minerals listed in Annex II of the regulation may be used. These forms were assessed by EFSA and found to be safe. In national legislation, the Commodities Act Decree on the Preparation and Treatment of Food (in Dutch: Waren-wetbesluit bereiding en behandeling van levensmiddelen) contains a general ban on adding vitamins, fluorine and iodine compounds and amino acids and their salts to food. However, there are two exceptions from this prohibition: If a legislative provision stipulates that the addition of certain substances to food is allowed (e.g. various vitamins and minerals for infant formula and food supplements; vitamins A and D to margarine and similar products and iodine to bread and other bakery products); The Commodities Act Decree on the Addition of Micronutrients to Foods (in Dutch: Warenwetbesluit toevoeging mi-cro-voedingsstoffen aan levensmiddelen) applies - in addition to Regulation (EU) No 1923/2006 - to products for the Dutch market. Micro-nutrients as referred to in this Commodities Act Decree are defined as: 'nutrients that are indis-pensable for the functioning of the human organism, which the organism cannot provide itself and which must be consumed in small quantities'. The Decree distinguishes between two types of products: Substitute products: Fortified food or beverage products that are intended to replace existing goods, and are as similar as possible in ap-pearance, consistency, taste, colour, odour and intended use to the food or beverage to be replaced; and to which one or more micronutrients have been added at levels not exceeding those in which those substances are naturally present in the food or drink to be replaced. Restored food and beverage products: Fortified food or beverage products prepared in accordance with good manufacturing practice guidelines; and to which one or more micronutrients have been added to the levels in which they were naturally present in the edible part of the goods or in the edible parts of the raw materials for the goods before preparation, but which have disap-peared from them after or during preparation. Under the Commodities Act Decree on the Addition of Micronutrients to Foods, the micronutrients vitamin A in the form of retinoids, vitamin D, folic acid, selenium, copper and zinc may only be added to fortified food or beverages for the purpose of making it a substitute product or a restored food or beverage product. Other vitamins and minerals listed in Annex II and Annex III of the Decree may only be added to fortified food or bev-erages in such quantities that the total content present in a reasonably estimated daily consumption of such food or beverage is not less than 15% and not more than 100% of the recommended daily allowance specified in that An-nex. These amounts do not apply in the case of a substitute product or a restored food or beverage product. Finally, there is an exemption for folic acid and vitamin D. The Commodities Act Regulation Exemption on the addi-tion of folic acid and vitamin D (in Dutch: Warenwetregeling vrijstelling toevoeging foliumzuur en vitamine D) states that an exemption from section 5 of the Commodities Act Decree on the Addition of Micro-nutrients to Foods applies to the extent that, per quantity of the product providing an energy value of 100 kcal: - the added folic acid content does not exceed 100 µg; and - the added vitamin D content does not exceed 4.5 µg. Other exemptions might be possible but only upon request.