Article 1The references in Directive 2003/96/EC to certain codes of the...
Article 2This Decision shall enter into force on the third day...

Commission Implementing Decision (EU) 2018/552

of 6 April 2018

updating the references in Council Directive 2003/96/EC to the codes of the Combined Nomenclature for certain products

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity1, and in particular the second subparagraph of Article 2(5) thereof,

Whereas:

(1)
Council Regulation (EEC) No 2658/872 established a goods nomenclature, the ‘Combined Nomenclature’, to meet 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 products subject to the provisions of Directive 2003/96/EC are described by references to the codes of the Combined Nomenclature of Commission Regulation (EC) No 2031/20013.
(3)
Pursuant to the amendments to Annex I to Regulation (EEC) No 2658/87, the latest ones introduced by Commission Implementing Regulation (EU) 2017/19254, the codes of Combined Nomenclature for certain products referred to in Directive 2003/96/EC, have been replaced by new codes.
(4)

Therefore it is appropriate to update the references to certain codes used in Directive 2003/96/EC to ensure that the products referred thereto are described by the new codes of the Combined Nomenclature, as updated by Implementing Regulation (EU) 2017/1925.

(5)

A decision to update the references to certain codes in the Combined Nomenclature must not result in any changes in the minimum tax rates applied in Directive 2003/96/EC or to the addition or removal of any energy products.

(6)

Directive 2003/96/EC should therefore be amended as follows.

(7)

The measures provided for in this Decision are in accordance with the opinion of the Committee on Excise Duty,

HAS ADOPTED THIS DECISION: