Executive Summary:
Commission Implementing Regulation (EU) 2022/1103 classifies certain goods within the Combined Nomenclature to ensure uniform application. It specifies the classification of soyabean meal from solvent extraction of soyabeans under CN code 2304 00 00. Binding tariff information not conforming to this regulation may be invoked for three months following the regulation's entry into force, which is the twentieth day after its publication in the Official Journal of the European Union.
Key Points / Main Content:
Classification of Goods:
* Soyabean meal from solvent extraction of soyabeans is classified under CN code 2304 00 00.
* The classification is based on General Rule 1 for interpretation of the Combined Nomenclature and the wording of CN code 2304 00 00.
Binding Tariff Information:
* Binding tariff information not in conformity with this regulation can be invoked for three months from the date of entry into force of this regulation.
Entry into Force:
* This Regulation enters into force on the twentieth day following its publication in the Official Journal of the European Union.
Impact Analysis:
Stakeholders Involved in Trade of Goods Mentioned in Annex:
Impact: Must classify goods according to this regulation. Existing binding tariff information that does not conform to this regulation has a limited validity period.
Action Required: Review current classification practices to ensure compliance. Those holding non-conforming binding tariff information should be aware of the three-month invocation period.
European Commission:
Impact: Responsible for ensuring the uniform application of the Combined Nomenclature.
Action Required: Implement and oversee the enforcement of this regulation.
Member States:
Impact: Directly applicable in all Member States, requiring enforcement of the classification specified in the regulation.
Action Required: Ensure national customs authorities apply the specified classification and respect the provisions regarding binding tariff information.
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 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.
Union Customs Code: A codified body of customs law in the European Union.
Council Regulation EEC No 2658/87: Council Regulation on the tariff and statistical nomenclature and on the Common Customs Tariff.
Combined Nomenclature: The commodity coding system used in the European Union for customs tariffs and trade statistics.
Brussels: The de facto capital city of the European Union, located in Belgium, where the regulation was adopted.
4.7.2022 EN Official Journal of the European Union L 177/1
II
(Non-legislative acts)
REGULATIONS
COMMISSION IMPLEMENTING REGULATION (EU) 2022/1103
of 28 June 2022
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 2013laying
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.
(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 177/2 EN Official Journal of the European Union 4.7.2022
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.
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 28 June 2022.
For the Commission,
Gerassimos THOMAS
Director-General
Directorate-General for Taxation and Customs Union4.7.2022 EN Official Journal of the European Union L 177/3
ANNEX
Classification
Description of the goods Reasons
(CN code)
(1) (2) (3)
Soya-bean meal from the solvent extraction of soya- 2304 00 00 Classification is determined by general rule 1 for the
beans. interpretation of the Combined Nomenclature and
The soya-bean meal is made from soya-beans that the wording of CN code 2304 00 00.
are hulled, broken, heated and flaked before Desolventizing-toasting and standardization of
extraction of the oil with hexane. Subsequently, the fiber content by readdition of previously removed
flakes are dried followed by a desolventizing- seed hulls are normal technical processes in the
toasting process. After that, the flakes are dried with production of soya-bean oil and meal. The product
hot air to reduce moisture. As a final processing therefore retains the character of a residue resulting
step, the flakes are ground and the previously from the extraction of soya-bean oil, used as animal
removed hulls are readded to obtain a meal with the feed stuffs (see also General Harmonized System
following analytical characteristics (approximately Explanatory Note (HSEN) to Chapter 23, first
by weight): paragraph, and HSEN to heading 2304, first
paragraph).
— 47 % protein;
— 8 % water; Consequently, the product is to be classified under
— 5 % fiber; CN code 2304 00 00as other solid residue resulting
— 1,5 % fat. from the extraction of soya-bean oil.
As a result of toasting, residual solvent has been
removed and the anti-nutritional factors, especially
the urease activity, have been decreased.
The soya-bean meal is presented at import in bulk
and can be used directly as animal feed without any
further processing.