Date: 2022-10-31Category: Not ApplicableState: Union GovernmentCountry: Europe
Commission Implementing Regulation (EU) 2022/2093 of 25 October 2022 repealing Regulation (EEC) No 3417/88 concerning the classification of certain goods in the Combined Nomenclature
Issued by European Commission
· Directorate-General for Taxation and Customs Union
Executive Summary:
Commission Implementing Regulation (EU) 2022/2093 repeals Regulation (EEC) No 3417/88 concerning the classification of certain goods in the Combined Nomenclature. This action is based on the evolution of household appliance technology, rendering the original classification of a specific food processor obsolete. The regulation enters into force on the twentieth day following its publication in the Official Journal of the European Union.
Key Points / Main Content:
* **Repeal of Regulation (EEC) No 3417/88:**
* Regulation (EEC) No 3417/88 is repealed in its entirety.
* **Reason for Repeal:**
* The original regulation classified an electromechanical food processor (9 kg, 1 kW, 3.5 l bowl) under CN code 8438 80 99 (industrial food processing machinery).
* The classification was based on the machine's power and capacity, which were then considered beyond typical household appliances.
* Technical evolution has led to household food processors with comparable power and capacity, making the original classification obsolete.
* The food processor in question is now typically used in households, not primarily for industrial or commercial purposes.
* **Entry into Force:**
* The regulation comes into force on the twentieth day after its publication in the Official Journal of the European Union.
* The regulation is binding in its entirety and directly applicable in all Member States.
Impact Analysis:
* **European Commission:**
* *Impact:* The Commission is responsible for implementing and enforcing the updated classification.
* *Action Required:* Ensure consistent application of the revised classification across member states.
* **Member States:**
* *Impact:* Member states' customs authorities must apply the updated classification.
* *Action Required:* Update customs procedures and inform relevant stakeholders about the change in classification.
* **Manufacturers and Importers of Food Processors:**
* *Impact:* Classification of food processors may change, potentially affecting customs duties and trade procedures.
* *Action Required:* Review the classification of affected food processors and adjust import/export documentation accordingly.
* **Customs Code Committee:**
* *Impact:* The measures were provided following the opinion of the Customs Code Committee.
* *Action Required:* No specific action is required.
Key Entities Referenced
European Union: A political and economic union of member states located primarily in Europe, within which the regulation is applicable.
European Commission: The executive branch 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 EU's authority and the procedures for decision-making.
Regulation (EU) No 952/2013: Regulation of the European Parliament and of the Council laying down the Union Customs Code.
Regulation (EEC) No 3417/88: Commission Regulation concerning the classification of certain goods in the Combined Nomenclature which is being repealed by this regulation.
Combined Nomenclature: The goods classification system of the European Union, used for customs tariffs and trade statistics.
Customs Code Committee: A committee whose opinion the European Commission sought regarding the measures provided for in the regulation.
Brussels: The location where the regulation was adopted.
31.10.2022 EN Official Journal of the European Union L 281/21
COMMISSION IMPLEMENTING REGULATION (EU) 2022/2093
of 25 October 2022
repealing Regulation (EEC) No 3417/88 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 Articles 57(4) and 58(2) thereof,
Whereas:
(1) By Commission Regulation (EEC) No 3417/88(2), an electromechanical food processor with a total weight of 9 kg, a
power input of 1 kW and a bowl with a capacity of 3,5 l, was classified under CN code 8438 80 99(‘machinery for
the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation
of animal or fixed vegetable or microbial fats or oils’).
(2) Regulation (EEC) No 3417/88 also concerned the classification of another good, namely an electronic system for
printing from digital data, but that part of that Regulation has been repealed by Commission Regulation (EC)
No 936/1999(3).
(3) In the ‘Reasons’ column of the Annex to Regulation (EEC) No 3417/88, classification of the food processor under
heading 8509as an electromechanical domestic appliance with self-contained electric motor was excluded on the
grounds that ‘due to its power and capacity this machine is not of a kind normally used in the household and does
not comply with the text of CN code 8509’.
(4) Heading 8509or the Harmonised System Explanatory Notes (HSEN) to that heading do not refer to any exact power
or capacity thresholds. The HSEN to heading 8509 states the following: ‘The term ‘domestic appliances’ in this
heading means appliances normally used in the household. These appliances are identifiable, according to type, by
one or more characteristic features such as overall dimensions, design, capacity, volume. The yardstick for judging
these characteristics is that the appliances in question must not operate at a level in excess of household
requirements.’ Such criteria are dynamic and evolve with technological progress.
(5) Currently, with technical evolution, there are many food processors of power and capacity comparable to those of
the food processor classified by Regulation (EEC) No 3417/88, which are in fact essentially designed for household
or domestic use. At the time of adoption of Regulation (EEC) No 3417/88, such machines for home use did not exist.
(6) The food processor described in Regulation (EEC) No 3417/88 is nowadays typically used in the household and not
(mainly) for industrial or commercial purposes. Therefore, its classification as machinery for the industrial
preparation or manufacture of food or drink has become obsolete. Regulation (EEC) No 3417/88 should therefore
be repealed.
(7) The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,
(1) OJ L 269, 10.10.2013, p. 1.
(2) Commission Regulation (EEC) No 3417/88 of 31 October 1988 concerning the classification of certain goods in the combined
nomenclature (OJ L 301, 4.11.1988, p. 8).
(3) Commission Regulation (EC) No 936/1999 of 27 April 1999 amending or repealing certain regulations on the classification of goods
in the Combined Nomenclature (OJ L 117, 5.5.1999, p. 9).L 281/22 EN Official Journal of the European Union 31.10.2022
HAS ADOPTED THIS REGULATION:
Article 1
Regulation (EEC) No 3417/88 is repealed.
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, 25 October 2022.
For the Commission,
On behalf of the President,
Gerassimos THOMAS
Director-General
Directorate-General for Taxation and Customs Union