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, and in particular Article 9(1)(e) thereof,
Whereas:
(1)
Regulation (EEC) No 2658/87 established a nomenclature of goods (hereinafter referred to as the ‘Combined Nomenclature’ or the ‘CN’), which is set out in Annex I to that Regulation.
(2)
The current wording of Additional notes 4 and 5 to Chapter 17 as well as Additional notes 3 and 4 to Chapter 21 of the Combined Nomenclature refers to Article 42 of Commission Regulation (EC) No 951/2006 setting out the methods for the calculation of the sucrose content of raw sugar and certain syrups.
(3)
Paragraphs 2, 3 and 4 of Article 42 of Regulation (EC) No 951/2006 will be deleted with effect from 1 October 2017 due to the amendment of the sugar production quota system, following changes in the agricultural policy. Consequently, the references to Article 42 of Regulation (EC) No 951/2006 in the Additional notes 4 and 5 to Chapter 17 as well as Additional notes 3 and 4 to Chapter 21 will become defunct.
(4)
In the interest of legal certainty and in order to avoid the creation of a legal void, it is necessary to amend those Additional notes and to integrate the applicable analytical methods directly into those notes.
(5)
In light of improvements in the analytical methods for the determination of sugar content, the analytical method currently used for the purposes of calculating the sugar content of certain products falling under Chapter 17, which may be influenced by the sample matrix or interfering compounds, should be replaced by the high performance liquid chromatography method (the ‘HPLC method’).
(6)
However, for a number of other products falling under Chapter 17, as well as products falling under Chapter 21, where the sugar content is not solely based on sucrose, fructose, glucose and maltose due to the presence of other sugars, the HPLC method cannot be applied. For those products, the sucrose content, including other sugars expressed as sucrose, should be determined by the refractometry method in accordance with the Annex to Commission Implementing Regulation (EU) No 974/2014.
(7)
In order to ensure the uniform interpretation of the Combined Nomenclature throughout the Union with regard to determining the sugar content of certain products, Additional notes 4 and 5 to Chapter 17, as well as Additional notes 3 and 4 to Chapter 21 of Part Two of the Combined Nomenclature should be amended.
(8)
Regulation (EEC) No 2658/87 should therefore be amended accordingly.
(9)
Paragraphs 2, 3 and 4 of Article 42 of Regulation (EC) No 951/2006 will be repealed with effect from 1 October 2017. This Regulation should therefore apply from the same date.
(10)
The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,
HAS ADOPTED THIS REGULATION: