Executive Summary:
Commission Implementing Regulation (EU) 2018/1785 classifies specific goods within the Combined Nomenclature (CN) to ensure uniform application. It stipulates the classification of insulated stack cables with connectors under CN code 8544 42 10. Binding tariff information inconsistent with this regulation may be invoked for three months following the regulation's entry into force.
Key Points / Main Content:
* **Classification of Goods:**
* Goods described in column 1 of the Annex are classified under the CN code in column 2, based on reasons in column 3.
* Insulated stack cables with connectors are classified under CN code 8544 42 10.
* **Binding Tariff Information:**
* Binding tariff information not conforming to this Regulation can be invoked for three months from the date of entry into force.
* **Enforcement and Application:**
* The Regulation is binding and directly applicable in all Member States.
* The Regulation enters into force on the twentieth day following its publication in the Official Journal of the European Union.
Impact Analysis:
* **EU Member States:**
* *Impact:* Required to implement and enforce the classification of goods as specified in the Regulation.
* *Action Required:* Ensure national customs authorities classify goods according to the Regulation and update relevant systems.
* **Businesses involved in importing/exporting goods covered by the regulation:**
* *Impact:* Must classify their goods according to the new classifications. Previous tariff information may only be used for a limited time.
* *Action Required:* Review current classifications of relevant goods (e.g. insulated stack cables), update declarations, and adjust practices to comply with the Regulation.
* **Customs Code Committee:**
* *Impact:* The measures are in accordance with their opinion.
* *Action Required:* No specific action is required.
Key Entities Referenced
European Union: A political and economic union of member states located primarily in Europe.
European Commission: An institution of the European Union, responsible for proposing legislation, implementing decisions, and managing the day-to-day business of the EU.
Treaty on the Functioning of the European Union: One of the primary treaties of the European Union, outlining the scope of EU powers.
Regulation EU No 952/2013: A regulation of the European Parliament and of the Council laying down the Union Customs Code.
Combined Nomenclature: A system for classifying goods in the European Union for customs and statistical purposes.
Council Regulation EEC No 2658/87: A Council Regulation on the tariff and statistical nomenclature and on the Common Customs Tariff.
Brussels: The de facto capital city of the European Union, located in Belgium, and the location where the regulation was adopted.
Customs Code Committee: A committee providing opinions on measures related to the Customs Code.
20.11.2018 EN Official Journal of the European Union L 293/5
COMMISSION IMPLEMENTING REGULATION (EU) 2018/1785
of 15 November 2018
concerning the classification of certain goods in the Combined Nomenclature
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013
laying down the Union Customs Code (1), and in particular Article 57(4) and Article 58(2) thereof,
Whereas:
(1) In order to ensure uniform application of the Combined Nomenclature annexed to Council Regulation (EEC)
No 2658/87 (2), it is necessary to adopt measures concerning the classification of the goods referred to in the
Annex to this Regulation.
(2) Regulation (EEC) No 2658/87 has laid down the general rules for the interpretation of the Combined
Nomenclature. Those rules apply also to any other nomenclature which is wholly or partly based on it or which
adds any additional subdivision to it and which is established by specific provisions of the Union, with a view to
the application of tariff and other measures relating to trade in goods.
(3) Pursuant to those general rules, the goods described in column (1) of the table set out in the Annex should be
classified under the CN code indicated in column (2), by virtue of the reasons set out in column (3) of that table.
(4) It is appropriate to provide that binding tariff information issued in respect of the goods concerned by this
Regulation which does not conform to this Regulation may, for a certain period, continue to be invoked by the
holder in accordance with Article 34(9) of Regulation (EU) No 952/2013. That period should be set at three
months.
(5) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code
Committee,
HAS ADOPTED THIS REGULATION:
Article 1
The goods described in column (1) of the table set out in the Annex shall be classified within the Combined
Nomenclature under the CN code indicated in column (2) of that table.
Article 2
Binding tariff information which does not conform to this Regulation may continue to be invoked in accordance with
Article 34(9) of Regulation (EU) No 952/2013 for a period of three months from the date of entry into force of this
Regulation.
Article 3
This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the
European Union.
(1) OJ L 269, 10.10.2013, p. 1.
(2) Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff
(OJ L 256, 7.9.1987, p. 1).L 293/6 EN Official Journal of the European Union 20.11.2018
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 15 November 2018.
For the Commission,
On behalf of the President,
Stephen QUEST
Director-General
Directorate-General for Taxation and Customs Union20.11.2018 EN Official Journal of the European Union L 293/7
ANNEX
Classification
Description of the goods Reasons
(CN code)
(1) (2) (3)
Insulated cables (so-called ‘stack cables’) in various 8544 42 10 Classification is determined by general rules 1
lengths fitted with connectors at both ends. and 6 for the interpretation of the Combined No
menclature and by the wording of CN codes
Each cable consists of 32 insulated single conduc
8544, 8544 42 and 8544 42 10.
tors for a voltage not exceeding 1 000 V, bundled
into 16 sheathed pairs which are not twisted. Data transfer between apparatuses using telecom
These pairs are covered by a metal foil and metal munication technology, such as Ethernet, is con
threads. sidered telecommunication for the purposes of CN
code 8544 42 10 (see Commission Implementing
The cables connect switches that form switching
Regulation (EU) No 1112/2012 (1). The cables in
stations (so-called ‘stacks’) used in telecommunica
question are designed to be used in telecommuni
tion networks (Local Area Networks (LAN)). They
cation networks configured as LAN. Consequently,
enable the bidirectional transfer of data between
they are considered to be electrical conductors,
switches using Ethernet technology.
fitted with connectors, used in telecommunication
The cables do not have any additional functions networks (see also CN Explanatory Notes to sub
(for example, to supply electric power). heading 8544 42 10).
See image(*) The articles are therefore to be classified under CN
code 8544 42 10 as other electric conductors for
a voltage not exceeding 1 000 V, fitted with con
nectors, of a kind used for telecommunications.
(*) The image is purely for information.
(1) Commission Implementing Regulation (EU) No 1112/2012 of 23 November 2012 concerning the classification of certain goods in
the Combined Nomenclature (OJ L 329, 29.11.2012, p. 9).