Executive Summary:
Commission Implementing Regulation (EU) 2019/644 classifies specific goods within the Combined Nomenclature (CN). It mandates that goods described in the Annex be classified under the specified CN codes. Binding tariff information conflicting with this regulation can be invoked for three months following its entry into force. The regulation took effect twenty days after its publication in the Official Journal of the European Union.
Key Points / Main Content:
Classification of Goods:
* Goods described in column 1 of the Annex table must be classified under the CN code indicated in column 2 of that table, based on the reasons in column 3.
* An apparatus for the precise transfer of liquid droplets (liquid handler) is classified under CN code 8479 89 97.
Binding Tariff Information:
* Binding tariff information not conforming to this regulation can be invoked for three months from the regulation's entry into force.
Entry into Force:
* This regulation entered into force on the twentieth day following its publication in the Official Journal of the European Union.
Impact Analysis:
Member States:
* Impact: The regulation is binding and directly applicable in all Member States, ensuring uniform application of the Combined Nomenclature.
* Action Required: Member states must apply the classification rules outlined in the regulation and ensure compliance.
Holders of Binding Tariff Information:
* Impact: Holders of binding tariff information that conflicts with this regulation have a three-month grace period.
* Action Required: Holders must review existing binding tariff information and update it to comply with the new regulation after the three-month period.
Importers/Traders:
* Impact: This regulation affects the classification of goods they import/export, specifically liquid handlers.
* Action Required: Importers/traders must ensure correct classification of goods according to this regulation to comply with customs procedures.
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 two primary treaties that form the constitutional basis of the European Union.
Regulation EU No 952/2013: Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code.
Council Regulation EEC No 2658/87: Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff.
Combined Nomenclature: A system for classifying goods, used within the European Union for customs and statistical purposes.
Customs Code Committee: A committee providing opinions on the measures provided for in the regulation.
Brussels: The de facto capital city of the European Union, where the regulation was adopted.
L 110/4 EN Official Journal of the European Union 25.4.2019
COMMISSION IMPLEMENTING REGULATION (EU) 2019/644
of 15 April 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.
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).25.4.2019 EN Official Journal of the European Union L 110/5
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 15 April 2019.
For the Commission,
On behalf of the President,
Stephen QUEST
Director-General
Directorate-General for Taxation and Customs UnionL 110/6 EN Official Journal of the European Union 25.4.2019
ANNEX
Classification
Description of the goods Reasons
(CN-code)
(1) (2) (3)
An apparatus for the precise transfer of liquid 8479 89 97 Classification is determined by general rules
droplets (so-called ‘liquid handler’) measuring ap (GIR) 1, 3(b) and 6 for the interpretation of the
proximately 540 × 680 × 930 mm and weighing Combined Nomenclature and by the wording of
approximately 128 kg. CN codes 8479, 8479 89 and 8479 89 97.
The apparatus consists of two devices for receiv The apparatus is a composite product within the
ing microplates (source plate and destination meaning of GIR 3(b) and it is to be classified ac
plate), two deionisation rods and an ultrasound cording to the component that gives the product
head incorporated in a compact housing with its essential character. Despite the fact that mea
a control LED, a small display and an emergency suring and analysing are necessary in order to
button. ensure a precise dosing of the volume of liquid,
it is the exact dosing, using ultrasound, of the
The apparatus utilises the Acoustic Droplet Ejec
ejected droplets that is considered to be the func
tion (ADE) method which uses sound energy
tion that gives the apparatus its essential charac
(targeted ultrasonic pulses) to move ultralow vol
ter.
ume of droplets of liquid from a source plate to
an inverted destination plate with extremely high Classification under heading 9026 as instru
precision and accuracy. ments or apparatus for measuring or checking
the flow, level, pressure or other variables of li
The system transfers droplets of 2,5 nano-litres
quids or gases is excluded as measuring and ana
per ejection enabling the transfer of larger vo
lysing are ancillary functions of the apparatus.
lumes of liquid. Multiple droplets are ejected
from the source at up to 500 times per second. The apparatus is therefore to be classified under
CN code 8479 89 97 as other machines and
The apparatus is used in the preparation of sam
mechanical appliances having individual func
ples in laboratory sites to transfer specific vo
tions, not specified or included elsewhere.
lumes of reagents from one microplate to an
other.