| 28.10.2016 | EN | Official Journal of the European Union | L 294/1 |
COMMISSION IMPLEMENTING REGULATION (EU) 2016/1821
of 6 October 2016
amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (1), and in particular Article 9(1) and Article 12 thereof,
Whereas:
| (1) | Regulation (EEC) No 2658/87 established a goods nomenclature (hereinafter referred to as the ‘Combined Nomenclature’ or the ‘CN’) to meet, at one and the same time, the requirements of the Common Customs Tariff, the external trade statistics of the Union, and other Union policies concerning the importation or exportation of goods. |
| (2) | The complete version of the CN should reflect the international commitments entered into by the Union. In particular, it is necessary to take account of the latest changes in the Harmonised System Nomenclature annexed to the International Convention on the Harmonized Commodity Description and Coding System approved, on behalf of the Union, by Council Decision 87/369/EEC (2), of the changes made as a result of Council Decision 2010/314/EU (3), and the changes made as a result of the Agreement in the form of the Declaration on the Expansion of Trade in Information Technology Products (ITA) approved, on behalf of the Union, by Council Decision (EU) 2016/971 (4). |
| (3) | It is also necessary to amend the CN in order to take account of, for instance, changes in requirements relating to statistics and to commercial policy, technological and commercial developments, and the need to align or clarify texts or the changes to the references following the entry into force of the Union Customs Code (5). |
| (4) | Annex 1 to Section I (Agricultural Annexes) of Part Three (Tariff Annexes) of the CN contains Table I for the calculation of the agricultural components (AE), additional duties for sugar (AD S/Z) and additional duties for flour (AD F/M). Considering that the determination of the content of sucrose/invert sugar/isoglucose for products containing fructose could be interpreted differently in practice, it is appropriate to insert a text clarifying the calculation set out in footnote 3 to Table 1. |
| (5) | The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee, |
HAS ADOPTED THIS REGULATION:
Article 1
Annex I to Regulation (EEC) No 2658/87 is replaced by the text set out in the Annex to this Regulation.
Article 2
This Regulation shall enter into force on 1 January 2017.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 6 October 2016.
For the Commission
The President
Jean-Claude JUNCKER
(1)OJ L 256, 7.9.1987, p. 1.
(2) Council Decision 87/369/EEC of 7 April 1987 concerning the conclusion of the International Convention on the Harmonized Commodity Description and Coding System and of the Protocol of Amendment thereto (OJ L 198, 20.7.1987, p. 1).
(3) Council Decision 2010/314/EU of 10 May 2010 on the signing and provisional application of the Geneva Agreement on Trade in Bananas between the European Union and Brazil, Colombia, Costa Rica, Ecuador, Guatemala, Honduras, Mexico, Nicaragua, Panama, Peru and Venezuela and of the Agreement on Trade in Bananas between the European Union and the United States of America (OJ L 141, 9.6.2010, p. 1).
(4) Council Decision (EU) 2016/971 of 17 June 2016 on the conclusion, on behalf of the European Union, of an agreement in the form of the Declaration on the Expansion of Trade in Information Technology Products (ITA) (OJ L 161, 18.6.2016, p. 2).
(5)Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (OJ L 269, 10.10.2013, p. 1).
ANNEX I
COMBINED NOMENCLATURE
SUMMARY
PART ONE — PRELIMINARY PROVISIONS
Section I — General rules
| A. | General rules for the interpretation of the Combined Nomenclature | 15 |
| B. | General rules concerning duties | 16 |
| C. | General rules applicable both to nomenclature and to duties | 17 |
Section II — Special provisions
| A. | Goods for certain categories of ships, boats and other vessels and for drilling or production platforms | 17 |
| B. | Civil aircraft and goods for use in civil aircraft | 19 |
| C. | Pharmaceutical products | 21 |
| D. | Standard rate of duty | 21 |
| E. | Containers and packing materials | 23 |
| F. | Favourable tariff treatment by reason of the nature of the goods | 23 |
| Signs, abbreviations and symbols | 25 |
PART TWO — SCHEDULE OF CUSTOMS DUTIES
Chapter
Section I
Live animals; animal products
| 2. | Meat and edible meat offal | 33 |
| 3. | Fish and crustaceans, molluscs and other aquatic invertebrates | 50 |
| 4. | Dairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included | 73 |
| 5. | Products of animal origin, not elsewhere specified or included | 85 |
Section II
Vegetable products
| 6. | Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage | 87 |
| 7. | Edible vegetables and certain roots and tubers | 90 |
| 8. | Edible fruit and nuts; peel of citrus fruit or melons | 96 |
| 9. | Coffee, tea, maté and spices | 103 |
| 11. | Products of the milling industry; malt; starches; inulin; wheat gluten | 111 |
| 12. | Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder | 116 |
| 13. | Lac; gums, resins and other vegetable saps and extracts | 121 |
| 14. | Vegetable plaiting materials; vegetable products not elsewhere specified or included | 123 |
Section III
Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
| 15. | Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes | 125 |
Section IV
Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes
| 16. | Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates | 135 |
| 17. | Sugars and sugar confectionery | 141 |
| 18. | Cocoa and cocoa preparations | 145 |
| 19. | Preparations of cereals, flour, starch or milk; pastrycooks’ products | 147 |
| 20. | Preparations of vegetables, fruit, nuts or other parts of plants | 152 |
| 21. | Miscellaneous edible preparations | 172 |
| 22. | Beverages, spirits and vinegar | 176 |
| 23. | Residues and waste from the food industries; prepared animal fodder | 189 |
| 24. | Tobacco and manufactured tobacco substitutes | 194 |
Section V
Mineral products
| 25. | Salt; sulphur; earths and stone; plastering materials, lime and cement | 197 |
| 26. | Ores, slag and ash | 203 |
| 27. | Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes | 206 |
Section VI
Products of the chemical or allied industries
| 28. | Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes | 217 |
| 30. | Pharmaceutical products | 259 |
| 32. | Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks | 268 |
| 33. | Essential oils and resinoids; perfumery, cosmetic or toilet preparations | 273 |
| 34. | Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster | 276 |
| 35. | Albuminoidal substances; modified starches; glues; enzymes | 279 |
| 36. | Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations | 282 |
| 37. | Photographic or cinematographic goods | 283 |
| 38. | Miscellaneous chemical products | 286 |
Section VII
Plastics and articles thereof; rubber and articles thereof
| 39. | Plastics and articles thereof | 299 |
| 40. | Rubber and articles thereof | 314 |
Section VIII
Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut)
| 41. | Raw hides and skins (other than furskins) and leather | 321 |
| 42. | Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) | 326 |
| 43. | Furskins and artificial fur; manufactures thereof | 329 |
Section IX
Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
| 44. | Wood and articles of wood; wood charcoal | 331 |
| 45. | Cork and articles of cork | 344 |
| 46. | Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork | 345 |
Section X
Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard; paper and...
