Executive Summary:
Commission Implementing Regulation (EU) 2019/1811 classifies specific goods within the Combined Nomenclature (CN). The regulation, effective twenty days after publication in the Official Journal of the European Union, ensures uniform application of the CN. Binding tariff information inconsistent with this regulation can be invoked for three months following its entry into force.
Key Points / Main Content:
Classification of Goods:
* Goods described in column 1 of the Annex are classified under the CN code indicated in column 2 of the Annex.
* The classification is based on the reasons outlined in column 3 of the Annex.
* A mobile, self-balanced, electrically powered machine (telepresence robot) is classified under CN code 8428 90 90.
Binding Tariff Information:
* Binding tariff information that does not conform to this regulation can be invoked for three months from the regulation's entry into force.
Entry Into Force:
* The regulation takes effect twenty days after its publication in the Official Journal of the European Union.
Impact Analysis:
European Union Member States:
* Impact: The regulation is binding and directly applicable in all Member States, ensuring uniform customs practices.
* Action Required: Implement the classification as specified in the Annex.
Holders of Binding Tariff Information:
* Impact: May be affected if existing binding tariff information does not align with this regulation.
* Action Required: Review current binding tariff information and adjust practices to align with the new regulation after the three-month invocation period.
Customs Authorities:
* Impact: Responsible for correctly classifying goods according to the Combined Nomenclature.
* Action Required: Enforce the classifications as outlined in the Annex.
Businesses involved in trade of relevant goods:
* Impact: Affected by changes in how their goods are classified.
* Action Required: Take note of the new classification codes, and ensure that imports and exports are correctly documented.
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, outlining the scope of the EU's powers.
Regulation EU No 952/2013: A regulation of the European Parliament and of the Council laying down the Union Customs Code.
Council Regulation EEC No 2658/87: Council Regulation on the tariff and statistical nomenclature and on the Common Customs Tariff.
Combined Nomenclature: A system for classifying goods used for customs purposes in the European Union.
Customs Code Committee: A committee that provides opinions on measures related to the Customs Code.
Brussels: The location where the regulation was adopted.
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II
(Non-legislative acts)
REGULATIONS
COMMISSION IMPLEMENTING REGULATION (EU) 2019/1811
of 23 October 2019
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.
(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 278/2 E N O f f i c i a l J o u r n a l o f t h e E u r o p e an Union 30.10.2019
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.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 23 October 2019.
For the Commission,
On behalf of the President,
Stephen QUEST
Director-General
Directorate-General for Taxation and Customs Union30.10.2019 E N O f f i c i a l J o u r n a l o f t h e E u r o p e a n Union L 278/3
ANNEX
Classification
Description of the goods Reasons
(CN-code)
(1) (2) (3)
A mobile, self-balanced, electrically powered ma 8428 90 90 Classification is determined by general rules 1 and 6
chine, a so called ‘telepresence robot’. It consists of for the interpretation of the Combined Nomencla
the following main components in a single housing ture, note 3 to Section XVI and by the wording of CN
with two wheels mounted on an axle: codes 8428, 8428 90 and 8428 90 90.
— an accelerometer and a gyroscope, The article merely moves the tablet and supplies it
with electricity; it does not enable the tablet to per
— an electric motor, form operations other than that for which it is de
— a Bluetooth module, signed. Therefore it is neither adapting the tablet for
a particular operation, nor increasing its range of
— a rechargeable battery. operations, nor performing a particular service re
The article has a power connection for recharging lative to the main function of the tablet (see judg
the battery, a status light and a vertical telescopic ment of 16 June 2011, Unomedical, C-152/10, EU:
pole with motorised height control. The pole has a C:2011:402, paragraph 29, and see also the Harmo-
detachable holder for a tablet computer (‘tablet’) on nised System Explanatory Notes to heading 8473,
the top. The holder is equipped with a USB port for second paragraph).
charging the tablet. Consequently, classification under heading 8473 as
The article can be remotely controlled only by an accessory for use solely or principally with ma
means of a compatible device (tablet, etc.) with wire chines of headings 8470 to 8472 is excluded.
less communication functions using Bluetooth. Classification under heading 8479 or 8543 is ex
The article is used to transport and lift or lower the cluded as the article performs several functions of
tablet and to supply the tablet with electricity. machines referred to in the headings of Chapter 84
See image (*) . or 85 (Section XVI), such as a lifting and handling
function (transporting and lifting or lowering a ta
blet), to provide current to a device and a commu
nication function using the Bluetooth protocol.
By virtue of note 3 to Section XVI, it is to be classi
fied as being that apparatus which performs the
principal function.
The article is designed to transport and lift or lower a
tablet and, consequently, this is its principal func
tion within the meaning of note 3 to Section XVI.
The other functions are ancillary.
The article is therefore to be classified under CN
code 8428 90 90 as other lifting, handling, loading
or unloading machinery.
(*) The image is purely for information.