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.

Additional note 10 to Chapter 22 of Part Two of the CN stipulates that for the purposes of subheadings 2206 00 31 and 2206 00 39 fermented beverages, other than those put up in bottles with ‘mushroom’ stoppers held in place by ties or fastenings, with an excess pressure of not less than 1,5 bar, measured at a temperature of 20 °C, are regarded as ‘sparkling’.

Subheading note 1 to Chapter 22 of Part Two of the CN stipulates that for the purposes of subheading 2204 10, the expression ‘sparkling wine’ means wine which, when kept at a temperature of 20 °C in closed containers, has an excess pressure of not less than 3 bar.

Council Directive 92/83/EEC

Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages (OJ L 316, 31.10.1992, p. 21).

It cannot be justified, scientifically or otherwise, to have different thresholds as regards the excess pressure for sparkling fermented beverages, regardless of their classification within CN codes 2204, 2205 or 2206.

In the interest of legal certainty, it is necessary to amend Additional note 10 to Chapter 22 of Part Two of the CN by replacing the existing threshold of ‘not less than 1,5 bar’ by ‘3 bar or more’.

In order to ensure consistency and uniform interpretation of the Combined Nomenclature throughout the Union with regard to the definition of ‘sparkling beverages’, Additional note 10 to Chapter 22 of Part Two of the CN should be amended.

Regulation (EEC) No 2658/87 should therefore be amended accordingly.

The Customs Code Committee has not issued an opinion within the time limit set by its Chair,