Executive Summary:
Commission Implementing Regulation (EU) 2023/2489 classifies specific goods within the Combined Nomenclature to ensure uniform application. It dictates the classification of goods described in the Annex under specified CN codes. Binding tariff information conflicting with this regulation can 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:**
* Goods described in column 1 of the Annex table are classified under the CN code in column 2.
* Classification is based on the reasons outlined in column 3 of the Annex table, according to the Combined Nomenclature's general rules.
* **Binding Tariff Information:**
* Binding tariff information not conforming to this Regulation can be invoked for three months from the date of entry into force.
* **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:
* **EU Member States:**
* Impact: Must apply the Combined Nomenclature as per this regulation for goods classification.
* Action Required: Implement the classification rules and ensure consistent application of tariffs.
* **Customs Authorities:**
* Impact: Responsible for classifying goods according to the new regulation.
* Action Required: Update classification practices and systems, and process binding tariff information accordingly.
* **Businesses Importing/Exporting Goods:**
* Impact: Need to understand the new classifications to ensure correct declarations and tariff payments.
* Action Required: Review current classifications, adjust declarations as necessary, and be aware of the three-month period for invoking non-conforming 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 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 throughout the European Union for customs tariffs and trade statistics.
Customs Code Committee: A committee that provides opinions on measures related to the Customs Code.
Brussels: The location where the regulation was adopted.
Official Journal EN
of the European Union L series
2023/2489 10.11.2023
COMMISSION IMPLEMENTING REGULATION (EU) 2023/2489
of 30 October 2023
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.
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).
ELI: http://data.europa.eu/eli/reg_impl/2023/2489/oj 1/3EN
OJ L, 10.11.2023
This Regulation shall be binding in its entirety and directly applicable in all Member States.
Done at Brussels, 30 October 2023.
For the Commission,
On behalf of the President,
Gerassimos THOMAS
Director-General
Directorate-General for Taxation and Customs Union
2/3 ELI: http://data.europa.eu/eli/reg_impl/2023/2489/ojEN
OJ L, 10.11.2023
ANNEX
Classification
Description of the goods Reasons
(CN-code)
(1) (2) (3)
Blades, made of stainless steel, of a width of 40 mm, 8205 51 00 Classification is determined by General Rules 1
with lateral notches and a hole in the center. The and 6 for the interpretation of the Combined
blades are presented in packages of 10 pieces. Nomenclature, Note 3 to Section XV, Notes 1 (a)
and 2 to Chapter 82 and by the wording of CN codes
The blades are designed as spare blades for glass
8205and 8205 51 00.
scrapers.
Given their objective characteristics, the spare
Glass scrapers are hand tools used in a variety of
blades are recognisable as designed for glass scrapers
applications including cutting, scraping and
(hand tools of heading 8205). By virtue of Note 2 to
removing substances such as paint, glue, labels,
Chapter 82, parts of base metal of the articles of this
stickers, and dirt from surfaces such as windows,
chapter are to be classified with the articles of which
walls, tiles, floors, countertops, glass, and ovens.
they are parts.
Based on their characteristics, the glass scrapers can
be used in the household or by professionals (for The glass scrapers can be used in a variety of
example, professional painters). applications, both in the household and by
professionals. The glass scrapers do not exceed the
requirements of domestic use. The wording of CN
code 8205 51 00is thus fulfilled.
The spare blades are therefore to be classified under
CN code 8205 51 00as parts of household tools.
(*) The image is purely for information.
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