The Panel on Food Contact Materials, Enzymes, Flavourings and Processing Aids of the European Food Safety Authority was requested to carry out a safety assessment of one flavouring substance, γ-glutamyl-valyl-glycine [FL-no: 17.038], in the Flavouring Group Evaluation 401 (FGE.401), in accordance with the Commission Regulation (EC) No 1331/2008. There is no safety concern with respect to genotoxicity for the flavouring substance. It has been demonstrated that the flavouring substance, which is a tripeptide, will be hydrolysed to the three amino acids L-glutamic acid, L-valine and glycine. As the human consumption of these three endogenous amino acids through food is orders of magnitude higher than the anticipated levels of exposure from their use as flavouring substances, the Panel concluded that γ-glutamyl-valyl-glycine [FL-no: 17.038] would be of no safety concern at its estimated level of intake as flavouring substance. The specifications for γ-glutamyl-valyl-glycine [FL-no: 17.038] are considered adequate according to Commission Regulation (EC) no 1334/2008.