Executive Summary:
Commission Implementing Regulation (EU) 2019/647 concerns the classification of specific goods within the Combined Nomenclature (CN). It ensures uniform application of the CN by classifying goods described in the Annex under specific CN codes. Binding tariff information not conforming to this regulation could be invoked for three months following its entry into force, which was the twentieth day 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 are classified under the CN code indicated in column 2 of that table.
* Classification is based on the reasons outlined in column 3 of the Annex table and the general rules for interpreting the Combined Nomenclature.
* **Binding Tariff Information (BTI):**
* BTI not conforming to this regulation could be invoked for three months from the regulation's entry into force.
* This provision is in accordance with Article 349 of Regulation (EU) No 952/2013.
* **Entry into Force:**
* The regulation entered into force on the twentieth day following its publication in the Official Journal of the European Union.
Impact Analysis:
* **Member States:**
* Impact: Required to apply the classification of goods as outlined in the regulation.
* Action Required: Implement the regulation and ensure compliance with the specified CN codes.
* **Holders of Binding Tariff Information:**
* Impact: May need to adjust practices if existing BTI does not conform to the regulation.
* Action Required: Review existing BTI and ensure compliance. Existing BTI can be invoked for three months after the regulation's entry into force.
* **Customs Authorities:**
* Impact: Responsible for enforcing the correct classification of goods.
* Action Required: Implement the regulation and classify goods according to the new guidelines.
Key Entities Referenced
European Union: A political and economic union of member states located primarily in Europe.
European Commission: The executive branch of the European Union responsible for proposing legislation, implementing decisions, and managing the EU's budget.
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: 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 by the European Union for customs tariffs and trade statistics.
Customs Code Committee: A committee providing opinions on measures related to the Customs Code.
Brussels: The de facto capital of the European Union, where the regulation was adopted.
25.4.2019 EN Official Journal of the European Union L 110/13
COMMISSION IMPLEMENTING REGULATION (EU) 2019/647
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 110/14 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 110/15
ANNEX
Classification
Description of the goods Reasons
(CN-code)
(1) (2) (3)
An audio apparatus (so-called ‘soundbar’) for 8519 81 45 Classification is determined by general rules 1
sound reproduction of audio files of various for and 6 for the interpretation of the Combined
mats from various interfaces. Its overall dimen Nomenclature and by the wording of the CN
sions are approximately 110 × 14 × 7 cm. codes 8519, 8519 81 and 8519 81 45.
The apparatus is equipped with: The apparatus combines the function of a loud
speaker of heading 8518 (when used in connec
— Ethernet interface,
tion with another sound reproducing apparatus
— Bluetooth and WiFi network connectivity, or with a television apparatus) and a function of
— digital optical input and RCA line inputs and a sound reproducing apparatus of heading 8519
outputs, (when reproducing audio files from a USB flash
memory or from an internet radio).
— two USB ports, of which one is mini and for
product servicing. As the apparatus also performs a sound reprodu
cing function, classification under heading 8518
The apparatus can be used with another sound
is excluded.
reproducing apparatus or with a television ap
paratus. It can also reproduce audio files stored Since the apparatus is supplied with a USB con
on the USB flash memory or an internet radio. It nection, it means that it is using semiconductor
is designed to create surround sound and stereo media. Therefore, the product is to be classified
effects. under CN code 8519 81 45 as ‘other sound re
producing apparatus using semiconductor
media’.