Executive Summary:
Commission Implementing Regulation (EU) 2019/645 classifies specific goods within the Combined Nomenclature (CN). It ensures uniform application of the CN and allows a three-month grace period for previously issued binding tariff information that does not conform to this regulation. The regulation entered into force on the twentieth day following 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 are classified under the CN code indicated in column 2 of the Annex.
* The classification is based on the reasons set out in column 3 of the Annex.
* **Binding Tariff Information:**
* Binding tariff information not conforming to this regulation may be invoked for three months from the regulation's entry into force, as per Article 349 of Regulation (EU) No 952/2013.
* **General Rules:**
* The general rules for interpreting the Combined Nomenclature, laid down in Regulation EEC No 2658/87, apply.
Impact Analysis:
* **European Commission:**
* *Impact:* Responsible for ensuring the regulation is implemented and followed by member states.
* *Action Required:* Monitor the implementation and address any inconsistencies in classification.
* **Customs Authorities of Member States:**
* *Impact:* Must classify goods according to the new regulation.
* *Action Required:* Implement the classifications defined in the Annex and update their systems accordingly.
* **Businesses involved in importing/exporting goods:**
* *Impact:* Need to ensure their goods are classified correctly under the Combined Nomenclature to comply with customs regulations.
* *Action Required:* Review the Annex to identify if any of their goods are affected and adjust their declarations accordingly. Invoke any previous binding tarrif information within 3 months of the regulation taking effect.
* **Holders of Binding Tariff Information:**
* *Impact:* May need to adjust their practices if their binding tariff information does not conform to the new regulation.
* *Action Required:* Review their existing binding tariff information and take note that any that does not conform to this regulation may only be invoked for three months from the date of entry into force of this Regulation.
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 EU's powers.
Regulation EU No 952/2013: 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 used within the European Union to classify goods for customs purposes.
Customs Code Committee: A committee providing opinions on measures related to the Customs Code.
Brussels: The de facto capital city of the European Union, located in Belgium.
25.4.2019 EN Official Journal of the European Union L 110/7
COMMISSION IMPLEMENTING REGULATION (EU) 2019/645
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).L 110/8 EN Official Journal of the European Union 25.4.2019
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 Union25.4.2019 EN Official Journal of the European Union L 110/9
ANNEX
Classification
Description of the goods Reasons
(CN code)
(1) (2) (3)
An article made of woven textile fabric (cotton) 6307 90 98 Classification is determined by general rules 1
composed of three textile pockets stitched to and 6 for the interpretation of the Combined
gether and designed to be hung on a high bed Nomenclature, note 7(f) to Section XI and
rail. by the wording of CN codes 6307, 6307 90
and 6307 90 98.
The article is intended for storing small items.
The pockets may be decorated to match the The pockets are not considered furnishing arti
theme of a child's room. cles (see also the Harmonised System Explana
tory Notes (HSEN) to heading 6304) but serve as
See image(*)
storage units.
Consequently, classification of the article under
heading 6304 as other furnishing articles is ex
cluded. It is a made-up textile article, not in
cluded more specifically in other headings of
Section XI or elsewhere within the meaning of
heading 6307 (see also the HSEN to head
ing 6307).
It is therefore to be classified under CN code
6307 90 98 as other made-up articles.
(*) The image is purely for information.