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 electricity(1), and in particular the second subparagraph of Article 2(5) thereof,
Whereas:
(1) Council Regulation (EEC) No 2658/87(2) 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 2031/2001(3).
(3) Pursuant to the amendments to Annex I to Regulation (EEC) No 2658/87, the latest ones introduced by Commission Implementing Regulation (EU) 2017/1925(4), the codes of Combined Nomenclature for certain products referred to in Directive 2003/96/EC, have been replaced by new codes.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:
Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1).
Commission Regulation (EC) No 2031/2001 of 6 August 2001 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 279, 23.10.2001, p. 1).
Commission Implementing Regulation (EU) 2017/1925 of 12 October 2017 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 282, 31.10.2017, p. 1).