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 Tariff1, 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/EEC2, of the changes made as a result of Council Decision 2010/314/EU3, 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) 2016/9714.
(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 Code5.
(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: