Executive Summary:
Commission Implementing Regulation (EU) 2018/267 classifies specific goods within the Combined Nomenclature (CN). It mandates uniform application of the CN, aligning with the Union Customs Code. Binding tariff information conflicting with this regulation can 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 codes indicated in column 2 of the same Annex.
Classification is based on the reasons outlined in column 3 of the Annex, following general rules for interpreting the Combined Nomenclature.
Binding Tariff Information:
Binding tariff information not conforming to this Regulation can be invoked for three months from the date of entry into force.
Entry into Force:
This Regulation enters into force on the twentieth day following its publication in the Official Journal of the European Union.
Impact Analysis:
Holders of Binding Tariff Information:
Impact: May be affected if their existing tariff information does not conform to this Regulation.
Action Required: May continue to invoke non-conforming information for three months after the Regulation's entry into force, after which they must comply with the new classifications.
Member States:
Impact: Required to apply the Combined Nomenclature classifications as outlined in the Regulation.
Action Required: Implement the new classifications and ensure uniform application of the Combined Nomenclature.
Businesses involved in trade of goods mentioned in the annex:
Impact: Required to use correct classification codes.
Action Required: Review the annex to determine whether their goods are listed.
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, upholding the EU treaties 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, detailing the scope of the Union's authority.
Regulation EU No 952/2013: 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 tariff and trade statistics purposes.
Council Regulation EEC No 2658/87: Council Regulation on the tariff and statistical nomenclature and on the Common Customs Tariff.
Customs Code Committee: A committee providing opinions on measures related to the Customs Code.
Brussels: The location where the regulation was done.
L 51/8 EN Official Journal of the European Union 23.2.2018
COMMISSION IMPLEMENTING REGULATION (EU) 2018/267
of 19 February 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 Articles 57(4) and 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 codes 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 codes 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).23.2.2018 EN Official Journal of the European Union L 51/9
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 19 February 2018.
For the Commission,
On behalf of the President,
Stephen QUEST
Director-General
Directorate-General for Taxation and Customs UnionL 51/10 EN Official Journal of the European Union 23.2.2018
ANNEX
Classification (CN
Description of goods Reasons
Code)
(1) (2) (3)
1. A product (so-called ‘masterbatch’) in the form 3302 90 90 Classification is determined by general rules 1
of thermoplastic pellets composed of: and 6 for the interpretation of the Combined No
menclature, Note 2 to Chapter 33 and by the
— lavender oil,
wording of CN codes 3302, 3302 90 and
— peppermint oil, 3302 90 90.
— citronellal, Classification under heading 3901 is excluded be
— sodium benzoate, cause the polymeric content of the product (EVA
or LDPE) is acting only as a carrier of the essen
— a polymer (Ethylene-Vinyl Acetate (EVA) or
tial oils.
Low Density Polyethylene (LDPE)).
The essential oils are the main component and
The product is used as raw material for the in
give the product its essential character (i.e. having
corporation of the essential oils during the
repelling properties against rodents, termites and
plastic transformation process. The purpose is
other animals).
to prevent certain animals biting and damag
ing finished plastic products. The product is therefore to be classified under CN
code 3302 90 90 as other mixtures of odorifer
ous substances and mixtures with a basis of one
or more of these substances, of a kind used as
raw materials in industry.
2. A product (so-called ‘masterbatch’) in the form 3808 91 10 Classification is determined by general rules 1
of thermoplastic pellets composed of: and 6 for the interpretation of the Combined No
menclature and by the wording of CN codes
— permethrin (ISO),
3808, 3808 91 and 3808 91 10.
— thymol oil,
Classification under heading 3901 is excluded be
— eugenol oil, cause the polymeric content of the product (EVA
— citral oil, or LDPE) is acting only as a carrier of the insecti
cide.
— denatonium benzoate,
Classification under heading 3302 is excluded be
— benzoic acid derivatives,
cause there are only traces of essential oils (thy
— lidocaine (INN), mol, eugenol and citral) in the product. Therefore
they are not contributing significantly to the es
— a polymer (Ethylene-Vinyl Acetate (EVA) or
sential character of the product. The insecticide
Low Density Polyethylene (LDPE)).
(permethrin (ISO)) is the main component and
The product is used as raw material for the in gives the product its essential character (i.e. to act
corporation of the insecticide during the plas against termites).
tic transformation process. The purpose is to
The product is therefore to be classified under CN
prevent termites biting and damaging finished
code 3808 91 10 as insecticides based on pyre
plastic products.
throids.