Executive Summary:
Commission Implementing Regulation (EU) 2019/1812 concerns the classification of specific goods within the Combined Nomenclature (CN). It aims to ensure uniform application of the CN. The regulation specifies the CN code for a reusable water bottle and clarifies the use of binding tariff information. It took effect twenty days after its publication in the Official Journal of the European Union.
Key Points / Main Content:
* **Classification of Goods:**
* The goods described in column 1 of the Annex are classified within the Combined Nomenclature under the CN code indicated in column 2 of the Annex.
* A reusable water bottle made of clear borosilicate glass, fitted with a stainless steel screw cap, silicone o-ring, carrying loop, and removable anti-slip silicone sleeve, is classified under CN code 7013 99 00.
* **Binding Tariff Information:**
* Binding tariff information not conforming to this Regulation may continue to be invoked for three months from the date of entry into force.
Impact Analysis:
* **Holders of Binding Tariff Information:**
* *Impact:* May need to adjust practices to align with the new classification.
* *Action Required:* Review existing binding tariff information and adjust declarations accordingly within three months of the regulation's entry into force.
* **Customs Authorities:**
* *Impact:* Must apply the new classification for the specified goods.
* *Action Required:* Implement the regulation and ensure consistent application of the CN code 7013 99 00 for the described reusable water bottle.
* **Importers/Traders:**
* *Impact:* Need to correctly classify the specified goods according to the new regulation.
* *Action Required:* Ensure that import declarations for the described reusable water bottle use the CN code 7013 99 00.
Key Entities Referenced
European Union: A political and economic union of member states located primarily in Europe.
Commission Implementing Regulation EU 2019/1812: A regulation of the European Union concerning the classification of certain goods in the Combined Nomenclature.
Treaty on the Functioning of the European Union: One of the primary treaties forming the constitutional basis of the European Union.
Regulation EU No 952/2013: Regulation of the European Parliament and of the Council laying down the Union Customs Code.
European Parliament: The parliamentary body of the European Union.
Council of the European Union: A body composed of government ministers from each EU member state.
Combined Nomenclature: A system for classifying goods used within the European Union for customs tariffs and trade statistics.
Council Regulation EEC No 2658/87: Council Regulation on the tariff and statistical nomenclature and on the Common Customs Tariff.
L 278/4 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
COMMISSION IMPLEMENTING REGULATION (EU) 2019/1812
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.
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.
(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).30.10.2019 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 278/5
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 UnionL 278/6 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
ANNEX
Classification
Description of the goods Reasons
(CN-code)
(1) (2) (3)
A reusable water bottle made of clear borosilicate 7013 99 00 Classification is determined by general rules 1 and 6
glass, fitted with a screw cap made of stainless steel. for the interpretation of the Combined Nomencla
The cap has an inner o-ring made of silicone that ture and by the wording of CN codes 7013 and
provides impermeable sealing. The bottle has a car 7013 99 00.
rying loop attached to the cap and a removable anti-
Classification under heading 7010 as bottles, flasks
slip silicone sleeve for convenient use.
and other containers, of glass, of a kind used for the
The bottle is of a height of approximately 220 mm conveyance or packing of goods, is excluded, as the
and a diameter of 60 mm. The diameter of the neck article is not commonly used commercially (see also
is approximately 30 mm. The bottle has a capacity the Harmonized System Explanatory Notes (HSEN)
of up to 0,6 l. to heading 7010, first paragraph, HSEN to heading
7013, last paragraph, point (b), and also the Harmo
(*) See images.
nized System classification opinion 3924.90/2).
The article is therefore to be classified under CN
code 7013 99 00 as other glassware of a kind used
for table, kitchen, toilet, office, indoor decoration or
similar purposes.
(*) The images are purely for information.