The Panel on Food Contact Materials, Enzymes, Flavourings and Processing Aids of the European Food Safety Authority was requested to evaluate 27 flavouring substances in the Flavouring Group Evaluation 13, Revision 2, using the Procedure in Commission Regulation (EC) No 1565/2000. Three of the substances [Fl-no: 13.125, 13.155 and 13.162] were considered to have genotoxic potential. The remaining 24 substances were evaluated through a stepwise approach (the Procedure) that integrates information on structure-activity relationships, intake from current uses, toxicological threshold of concern, and available data on metabolism and toxicity. The Panel concluded that the 24 substances do not give rise to safety concerns at their levels of dietary intake, estimated on the basis of the MSDI approach. Besides the safety assessment of these flavouring substances, the specifications for the materials of commerce have also been considered. Adequate specifications including complete purity criteria and identity for the materials of commerce have been provided for all 24 flavouring substances evaluated through the Procedure.