THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC
1, and in particular Article 29(1) 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)For the completion of certain data fields in the messages exchanged for the purposes of Articles 21 to 25 of Directive 2008/118/EC, the codes listed in Annex II to Commission Regulation (EC) No 684/2009
3 are to be used.
(3)The products subject to the provisions of Council Directive 2003/96/EC
4 are described by references to the codes of the Combined Nomenclature of Commission Regulation (EC) No 2031/2001
5.
(4)Certain energy products are listed in the table in point 11 (Excise product) of Annex II to Regulation (EC) No 684/2009 and they are described by references to codes of the Combined Nomenclature of Regulation (EC) No 2031/2001.
(5)Pursuant to the amendments to Annex I to Regulation (EEC) No 2658/87, the latest ones introduced by Commission Implementing Regulation (EU) 2017/1925
6, the codes of the Combined Nomenclature for certain energy products referred to in Directive 2003/96/EC have been replaced by new codes.
(6)Pursuant to Commission Implementing Decision (EU) 2018/552
7, the codes of the Combined Nomenclature for certain energy products subject to the provisions of Directive 2003/96/EC have been updated in the light of changes of the Combined Nomenclature, the latest ones introduced by Implementing Regulation (EU) 2017/1925.
(7)It is necessary to ensure that the codes of the Combined Nomenclature used to describe the energy products listed in point 11 (Excise product) of Annex II to Regulation (EC) No 684/2009 are the codes of the Combined Nomenclature, to which references are made in Directive 2003/96/EC, as updated by Implementing Decision (EU) 2018/552.
(8)Council Directive 95/60/EC
8 does not require the application of the common fiscal marker to jet fuel falling within CN code 2710 19 21. Therefore this code should not be used to describe marked kerosene.
(9)The description for excise product code E490 refers to a wide range of CN codes, but only some of them should be covered by this excise product code in accordance with Article 20(1)(c) of Directive 2003/96/EC. Therefore its description should be clarified in order to list only the relevant CN codes.
(10)Regulation (EC) No 684/2009 should therefore be amended accordingly.
(11)The measures provided for in this Regulation are in accordance with the opinion of the Committee on Excise Duty,
HAS ADOPTED THIS REGULATION: