Home Europe European Commission Commission Implementing Regulation (EU) 2019/648 of 15 April...
Date: 2019-04-25 Category: Not Applicable State: Union Government Country: Europe

Commission Implementing Regulation (EU) 2019/648 of 15 April 2019 repealing Implementing Regulation (EU) No 113/2014 concerning the classification of certain goods in the Combined Nomenclature

Issued by European Commission · Directorate-General for Taxation and Customs Union

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Executive Summary & Key Takeaways

**Policy Summary: Commission Implementing Regulation (EU) 2019/648** This regulation, issued by the European Commission on April 15, 2019, repeals Implementing Regulation (EU) No 113/2014. The repealed regulation concerned the classification of high-speed cameras within the Combined Nomenclature (CN) code 8525 80 19, categorizing them as "other television cameras." The Court of Justice of the European Union ruled Implementing Regulation (EU) No. 113/2014 invalid in Case C-372/17. This new regulation formally removes the invalidated provisions from the Union's legal framework to ensure legal certainty. The measures outlined are in accordance with the Customs Code Committee's opinion. This regulation entered into force on the day following its publication in the Official Journal of the European Union. The Director-General of the Directorate-General for Taxation and Customs Union, Stephen Quest, signed the regulation on behalf of the Commission President.

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 Union's powers. Regulation EU No 952/2013: A regulation of the European Parliament and of the Council laying down the Union Customs Code. European Parliament: The directly elected parliamentary institution of the European Union. Council of the European Union: A component of the legislative branch, it is where national ministers from each EU country meet to adopt laws and coordinate policies. Implementing Regulation EU No 113/2014: A Commission Implementing Regulation concerning the classification of certain goods in the Combined Nomenclature, which is repealed by the current regulation. Court of Justice: The judicial branch of the European Union. In this context, it ruled Implementing Regulation EU No 113/2014 is invalid.
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L 110/16 EN Official Journal of the European Union 25.4.2019 COMMISSION IMPLEMENTING REGULATION (EU) 2019/648 of 15 April 2019 repealing Implementing Regulation (EU) No 113/2014 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) By Implementing Regulation (EU) No 113/2014 (2), the Commission classified an apparatus designed to capture a sequence of images and incorporating a volatile internal memory able to temporarily store those images (so- called ‘high speed camera’), under CN code 8525 80 19 as other television cameras. (2) In its judgement in Case C-372/17 (3), the Court of Justice ruled that Implementing Regulation (EU) No 113/2014 is invalid. (3) For reasons of legal certainty, provisions which have been declared invalid by the Court of Justice should be formally removed from the legal order of the Union. (4) Implementing Regulation (EU) No 113/2014 should therefore be repealed. (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 Implementing Regulation (EU) No 113/2014 is repealed. Article 2 This Regulation shall enter into force on the 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, 15 April 2019. For the Commission, On behalf of the President, Stephen QUEST Director-General Directorate-General for Taxation and Customs Union (1) OJ L 269, 10.10.2013, p. 1. (2) Commission Implementing Regulation (EU) No 113/2014 of 4 February 2014 concerning the classification of certain goods in the Combined Nomenclature (OJ L 38, 7.2.2014, p. 20). (3) Judgment of the Court of Justice of 13 September 2018, Vision Research Europe, C-372/17, EU:C:2018:708.

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