- Latest available (Revised)
- Original (As adopted by EU)
Commission Regulation (EU) No 33/2010Show full title
Commission Regulation (EU) No 33/2010 of 12 January 2010 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff
You are here:
- Regulations originating from the EU
- 2010 No. 33
- Introduction
What Version
Opening Options
More Resources
Legislation originating from the EU
When the UK left the EU, legislation.gov.uk published EU legislation that had been published by the EU up to IP completion day (31 December 2020 11.00 p.m.). On legislation.gov.uk, these items of legislation are kept up-to-date with any amendments made by the UK since then.
This item of legislation originated from the EU
Legislation.gov.uk publishes the UK version. EUR-Lex publishes the EU version. The EU Exit Web Archive holds a snapshot of EUR-Lex’s version from IP completion day (31 December 2020 11.00 p.m.).
Status:
This is the original version as it was originally adopted in the EU.
This legislation may since have been updated - see the latest available (revised) version
Commission Regulation (EU) No 33/2010
of 12 January 2010
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)(a) thereof,
Whereas:
(1) For the classification of footwear with uppers consisting of two or more materials, in application of Note 4 (a) together with Additional note 1 to Chapter 64 of the Combined Nomenclature annexed to Regulation (EEC) No 2658/87, the second sentence of Additional note 1 to Chapter 64 should be clarified by stating how to verify whether given materials have the characteristics of an upper.
(2) In its judgment in case C-165/07, Skatteministeriet v Ecco Sko A/S(2), the Court of Justice of the European Union has introduced a ‘walking test’ for the purpose of that verification. The test requires verification whether the materials of the upper provide sufficient support for the foot to enable the wearer to walk in the footwear.
(3) It is therefore appropriate to specify in Additional note 1 to Chapter 64 that for materials to have the characteristics of an upper, they must support the foot sufficiently to enable the wearer to walk in the footwear.
(4) In its judgment the Court does not specify whether the ‘walking test’ is to be carried out with or without the fastening straps. The Court leaves it to the national referring court to make the necessary findings. The fact that it depends on the way in which the leather is removed, whether the fastening straps stay in place or not, may lead to divergent interpretations of the judgment.
(5) In order to obtain uniform interpretation as far as the fastening systems are concerned, it is necessary to specify in Additional note 1 to Chapter 64 that fastening systems have to stay in place during the test. Otherwise, in the case of footwear that requires a fastening system, for example laces, to function, the walking test would fail with any material, because the wearer could never walk with it lacking its fastening system.
(6) Regulation (EEC) No 2658/87 should therefore be amended accordingly.
(7) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,
HAS ADOPTED THIS REGULATION:
(2)
[2008] ECR, p. I-4037.
Options/Help
Print Options
PrintThe Whole Regulation
PrintThis Introductory Text only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As adopted by EU): The original version of the legislation as it stood when it was first adopted in the EU. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once
More Resources
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as adopted version that was used for the EU Official Journal
- lists of changes made by and/or affecting this legislation item
- all formats of all associated documents
- correction slips
- links to related legislation and further information resources
More Resources
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
- the original print PDF of the as adopted version that was used for the print copy
- correction slips
Click 'View More' or select 'More Resources' tab for additional information including:
- lists of changes made by and/or affecting this legislation item
- confers power and blanket amendment details
- all formats of all associated documents
- links to related legislation and further information resources
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.