Date: 2022-09-23Category: Not ApplicableState: Union GovernmentCountry: Europe
Commission Implementing Regulation (EU) 2022/1638 of 20 September 2022 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff as regards subheading 950510 (Articles for Christmas festivities)
Issued by European Commission
· Directorate-General for Taxation and Customs Union
**Policy Summary: Commission Implementing Regulation (EU) 2022/1638**
This regulation, issued by the European Commission on September 20, 2022, amends Annex I to Council Regulation (EEC) No 2658/87 concerning the tariff and statistical nomenclature and the Common Customs Tariff, specifically addressing subheading 9505 10, "Articles for Christmas festivities." The amendment clarifies the classification of decorative articles for Christmas trees within the Combined Nomenclature (CN).
The key change involves Additional note 1(b) to Chapter 95 of the CN. The regulation removes the ambiguity in the interpretation of this note, which previously stated that articles must have a connection with Christmas to be classified under subheading 9505 10. The amended note now reads: "decorative articles for Christmas trees. These are articles designed to be hung on a Christmas tree i.e. lightweight articles of generally non-durable material designed to decorate a Christmas tree."
This amendment ensures a uniform interpretation of subheading 9505 10 across the European Union, clarifying that decorative articles for Christmas trees do not need a specific Christmas theme but only a design that makes them recognizable as such.
The regulation entered into force on the twentieth day following its publication in the Official Journal of the European Union. The Customs Code Committee supports this regulation.
The Director-General for Taxation and Customs Union, Gerassimos Thomas, 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.
Council Regulation EEC No 2658/87: Council Regulation regarding the tariff and statistical nomenclature and on the Common Customs Tariff.
Combined Nomenclature: A goods nomenclature derived from the Harmonized System and used within the European Union for tariff and statistical purposes.
Chapter 95: Refers to a specific chapter within the Combined Nomenclature, likely related to toys, games and sports equipment; parts and accessories thereof.
Customs Code Committee: A committee providing opinions on the measures within the regulation.
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.
Brussels: The de facto capital of the European Union, located in Belgium, where the regulation was adopted.
23.9.2022 EN Official Journal of the European Union L 247/67
COMMISSION IMPLEMENTING REGULATION (EU) 2022/1638
of 20 September 2022
amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature
and on the Common Customs Tariff as regards subheading 9505 10 (Articles for Christmas festiv-
ities)
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987on the tariff and statistical nomenclature and on
the Common Customs Tariff(1), and in particular Article 9(1), point (e), thereof,
Whereas:
(1) Regulation (EEC) No 2658/87 establishes a goods nomenclature (‘the Combined Nomenclature’), which is
reproduced in Annex I to that Regulation.
(2) Subheading 9505 10of the Combined Nomenclature covers articles for Christmas festivities.
(3) Additional note 1(b) to Chapter 95 defines the scope of decorative articles for Christmas trees that are classified
under subheading 9505 10.
(4) The Harmonised System Explanatory Notes to heading 9505, (A)(1) and the Explanatory notes to the Combined
Nomenclature of the European Union(2)to heading 9505explain how to classify decorative articles for Christmas
trees.
(5) Divergent views exist on the interpretation of the wording of the last phrase of Additional note 1(b) to Chapter 95,
which states that articles under that heading must have a connection with Christmas.
(6) In the interest of legal certainty, it is necessary to clarify that decorative articles for Christmas trees do not need to
have a theme connected with Christmas but merely need a design that makes them recognizable as decorative
articles for Christmas trees.
(7) It is therefore necessary to delete the last phrase of Additional note 1(b) to Chapter 95 of the Combined
Nomenclature to ensure a uniform interpretation of subheading 9505 10throughout the Union.
(8) Annex I to Regulation (EEC) No 2658/87 should therefore be amended accordingly.
(9) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,
HAS ADOPTED THIS REGULATION:
Article 1
In Part Two, Chapter 95, of Annex I to Regulation (EEC) No 2658/87 Additional note 1(b) is replaced by the following:
‘(b) decorative articles for Christmas trees.
These are articles designed to be hung on a Christmas tree (i.e. lightweight articles of generally non-durable material
designed to decorate a Christmas tree).’.
(1) OJ L 256, 7.9.1987, p. 1.
(2) OJ C 119, 29.3.2019, p. 1.L 247/68 EN Official Journal of the European Union 23.9.2022
Article 2
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, 20 September 2022.
For the Commission,
On behalf of the President,
Gerassimos THOMAS
Director-General
Directorate-General for Taxation and Customs Union