The Scientific Panel on Food Additives, Flavourings, Processing Aids and Materials in Contact with Food ( the Panel) is asked to advise the Commission on the implications for human health of chemically defined flavouring substances used in or on foodstuffs in the Member States. In particular the Scientific Panel is requested to consider JECFA's evaluations of flavouring substances assessed since 2000, and to decide whether no further evaluation is necessary, as laid down in Commission Regulation (EC) No 1565/2000. These flavouring substances are listed in the register which was adopted by Commission Decision 1999/217/EC and its consecutive amendments. The present consideration concerns 48 phenol and phenol derivatives evaluated by JECFA (55th meeting) and will be considered in relation to the European Food Safety Authority (EFSA) evaluation of 23 ring substituted phenolic substances evaluated in the Flavouring Group Evaluation 22 (FGE. 22). The Panel concluded that the 44 substances in the JECFA flavouring group of phenol derivatives are structurally related to the group of ring substituted phenolic substances evaluated by EFSA in FGE. 22. Further four substances were evaluated by the JECFA in this group, one is not in the Register (2-phenylphenol [JECFA-no: 735]), and phenol [FL-no: 04.041] and two phenyl esters, phenyl acetate and phenyl salicylate [FL-no: 09.688 and 09.689] will be considered together in a separate FGE. The Panel agrees with the application of the Procedure as performed by the JECFA for the 44 substances considered in this FGE. For eight substances [FL-no: 04.037, 04.052, 04.053, 04.056, 07.046, 09.036, 09.102 and 09.288] the JECFA evaluation is only based on Maximised Survey-derived Daily Intake (MSDI) values derived from production figures from the USA. EU production figures are needed in order to finalise the evaluation of these substances. For all 44 substances evaluated through the Procedure use levels are needed to calculate the modified Theoretical Added Maximum Daily Intake mTAMDI in order to identify those flavouring substances that need more refined exposure assessment and to finalise the evaluation. In order to determine whether the conclusion for the 44 JECFA evaluated substances can be applied to the materials of commerce, it is necessary to consider the available specifications: Adequate specifications including complete purity criteria and identity are available for 41 of the 44 JECFA evaluated substances. For one substance [FL-no: 07.046] information of the stereoisomeric composition is lacking and for two other substances [FL-no: 07.135 and 09.102] further information on the composition is requested. Thus, for nine substances [FL-no: 04.037, 04.052, 04.053, 04.056, 07.046, 07.135, 09.036, 09.102 and 09.288] the Panel has reservations (only USA production volumes available and/or missing data on isomerism/composition). For the remaining 35 of the 44 JECFA evaluated phenol derivatives [FL-no: 04.005, 04.006, 04.007, 04.008, 04.009, 04.019, 04.022, 04.026, 04.027, 04.028, 04.031, 04.036, 04.042, 04.044, 04.045, 04.046, 04.047, 04.048, 04.049, 04.050, 04.051, 04.057, 04.064, 04.085, 07.005, 07.055, 07.124, 09.174, 09.228, 09.301, 09.429, 09.480, 09.518, 09.709 and 09.711] the Panel agrees with the JECFA conclusion "No safety concern at estimated levels of intake as flavouring substances" based on the MSDI approach.