The objective of the Community eco-label award scheme hereby established is to promote products which have the potential to reduce negative environmental impacts and therefore to contribute to the efficient use of resources and a high level of environmental protection. For the purposes of this Regulation, product shall mean any goods or services. However, article 2 (5), in defining the application scope, excludes the application of these provisions to food and drink. The Community eco-label may be awarded to products available in the Community and complying with the essential environmental requirements and the eco-criteria referred to in articles 3 and 4 respectively. The eco-label may not be awarded to substances nor to preparations classified as very toxic, toxic, dangerous to the environment as per Directive 67/548/EEC or Directive 1999/45/EC. Article 5 regards the elaboration by the Commission of a working plan. To better provide for the enforcement of these provisions, article 13 sets up a European Union Eco-Labelling Board. The following five Annexes are attached: (I) Indicative assessment matrix; (II) Methodological requirements for setting eco-label criteria; (III) Description of the eco-label; (IV) Procedural principles for establishing eco-label criteria; (V) Fees.