COMMISSION IMPLEMENTING REGULATION (EU) 2020/1577
of 21 September 2020
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 (‘Combined Nomenclature’ or ‘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) | In the interests of legislative simplification, it is appropriate to modernise the CN and to adapt its structure. |
| (3) | It is necessary to amend the CN in order to implement the gradual reduction of duty rates for products covered by the agreement in the form of the Declaration on the Expansion of Trade in Information Technology Products (ITA), as required by Council Decision (EU) 2016/971 (2). |
| (4) | It is also necessary to amend the CN in order to take account of changes in requirements relating to statistics and to commercial policy and technological and commercial developments, by introducing new subheadings to facilitate monitoring of specific goods, for example ‘red coral’ in Chapter 5, ‘red phosphorus’ in Chapter 28, ‘eucalyptus wood’ in Chapter 44 and ‘steel laminations’ in Chapter 85 of the CN. It is also necessary to amend the classification of some substances in the list of non-proprietary names of pharmaceutical substances in Annex 3 of Part Three (Tariff Annexes) of Annex I to Regulation (EEC) No 2658/87 and in the list of pharmaceutical intermediates in Annex 6 of Part Three (Tariff Annexes) of Annex I to that Regulation. |
| (5) | In Annex 10 of Part Three (Tariff Annexes) of Annex I to Regulation (EEC) No 2658/87, the substance ‘1,1,1-trifluoroethane (HFC-143a)’ should be re-classified from TARIC code 2903392925 to 2903392490. |
| (6) | With effect from 1 January 2021, Annex I to Regulation (EEC) No 2658/87 should be replaced by a complete and up-to-date version of the CN, together with the autonomous and conventional rates of duty resulting from measures adopted by the Council or by the Commission (3). |
| (7) | 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 the twentieth day following that of its publication in the Official Journal of the European Union.
It shall apply from 1 January 2021.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 21 September 2020.
For the Commission,
On behalf of the President,
Gerassimos THOMAS
Director-General
Directorate-General for Taxation and Customs Union
(1) OJ L 256, 7.9.1987, p. 1.
(2) 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).
(3) Commission Implementing Regulation (EU) 2020/523 of 7 April 2020 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff as regards subheading 9021 10 10 (orthopaedic appliances) (OJ L 116, 15.4.2020, p. 1), Commission Implementing Regulation (EU) 2020/602 of 15 April 2020 amending Implementing Regulation (EU) 2017/717 as regards the model forms of zootechnical certificates for breeding animals and their germinal products (OJ L 139, 4.5.2020, p. 1), Commission Implementing Regulation (EU) 2020/712 of 25 May 2020 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 167, 29.5.2020, 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 | 13 |
| B. | General rules concerning duties | 14 |
| C. | General rules applicable both to nomenclature and to duties | 15 |
Section II — Special provisions
| A. | Goods for certain categories of ships, boats and other vessels and for drilling or production platforms | 16 |
| B. | Civil aircraft and goods for use in civil aircraft | 17 |
| C. | Pharmaceutical products | 19 |
| D. | Standard rate of duty | 20 |
| E. | Containers and packing materials | 21 |
| F. | Favourable tariff treatment by reason of the nature of the goods | 22 |
| Signs, abbreviations and symbols | 23 |
PART TWO — SCHEDULE OF CUSTOMS DUTIES
Chapter
Section I
Live animals; animal products
| 2 | Meat and edible meat offal | 31 |
| 3 | Fish and crustaceans, molluscs and other aquatic invertebrates | 49 |
| 4 | Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included | 72 |
| 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 | 110 |
| 12 | Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder | 115 |
| 13 | Lac; gums, resins and other vegetable saps and extracts | 120 |
| 14 | Vegetable plaiting materials; vegetable products not elsewhere specified or included | 122 |
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 | 123 |
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 | 133 |
| 17 | Sugars and sugar confectionery | 140 |
| 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 | 173 |
| 22 | Beverages, spirits and vinegar | 177 |
| 23 | Residues and waste from the food industries; prepared animal fodder | 192 |
| 24 | Tobacco and manufactured tobacco substitutes | 198 |
Section V
Mineral products
| 25 | Salt; sulphur; earths and stone; plastering materials, lime and cement | 200 |
| 26 | Ores, slag and ash | 205 |
| 27 | Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes | 208 |
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 | 218 |
| 30 | Pharmaceutical products | 258 |
| 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 | 277 |
| 35 | Albuminoidal substances; modified starches; glues; enzymes | 280 |
| 36 | Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations | 283 |
| 37 | Photographic or cinematographic goods | 284 |
| 38 | Miscellaneous chemical products | 287 |
Section VII
Plastics and articles thereof; rubber and articles thereof
| 39 | Plastics and articles thereof | 298 |
| 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 |
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