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:
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).
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).
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).
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).