(At Step 3 of the Procedure)[28]
3.2 Listing of Nutrients
3.2.1 Where nutrient declaration is applied, the declaration of the following should be mandatory:
3.2.1.1 Energy value; and
3.2.1.2 The amounts of protein, available carbohydrate (i.e., carbohydrate excluding dietary fibre), fat..
3.2.1.3 The amount of any other nutrient for which a nutrition claim is made; and
3.2.1.4 The amount of any other nutrient considered to be relevant for maintaining a good nutritional status, as required by national legislation.
[3.2.2 Where one or more of the following: sugars, fibre, saturated fat and sodium are declared voluntarily [or because a nutrition claim for one of these nutrients is made] or if a health claim is made then the nutrient declaration will consist of information on the sugars, fibre, saturated fatty acids, trans fatty acids and sodium in addition to the requirements of 3.2.1 or]
3.2.3 Where a claim is made regarding the amount and/or the type of carbohydrate, the amount of total sugars should be listed in addition to the requirements in Section 3.2.1. the amounts of starch and/or other carbohydrate constituent(s) may also be listed. [Where a claim is made regarding the dietary fibre content, the amount of dietary fibre should be declared.]
3.2.4 Where a claim is made regarding the amount and/or type of fatty acids or cholesterol, the amounts of saturated fatty acids or cholesterol and of polyunsaturated fatty acids and trans fatty acids should be declared in accordance with Section 3.4.7 and 3.2.1. [The amounts of any other fatty acid constituent(s) may also be listed.]
3.2.5 In addition to the mandatory declaration under 3.2.1, 3.2.3 and 3.2.4 vitamins and minerals may be listed in accordance with the following criteria:
3.2.5.1 Only vitamins and minerals for which recommended intakes have been established and/or which are of nutritional importance in the country concerned should also be declared.
3.2.6 When nutrient declaration is applied, only those vitamins and minerals which are present in significant amounts should be listed[29].
3.2.7 In the case where a product is subject to labelling requirements of a Codex standard, the provisions for nutrient declaration set out in that standard should take precedence over but not conflict with the provisions of Sections 3.2.1 to 3.2.6 of these guidelines.
