**Executive Summary:**
Commission Implementing Regulation (EU) 2023/2490 classifies specific goods within the Combined Nomenclature (CN). It ensures uniform application of the CN and provides classification for a heat and moisture exchanging filter (HMEF). Binding tariff information not conforming to this regulation may be invoked for 3 months following its 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:**
* The goods described in column 1 of the Annex table shall be classified under the CN code indicated in column 2 of that table. In this instance, a heat and moisture exchanging filter (HMEF) is classified under CN code 9033 00 90.
* The classification is based on General Rules 1 and 6 for interpreting the Combined Nomenclature, Note 2 c to Chapter 90, and the CN code wording.
* **Binding Tariff Information (BTI):**
* BTI not conforming to this Regulation can be invoked for 3 months from the regulation's entry into force, per Article 349 of Regulation (EU) No 952/2013.
* **Entry into Force:**
* This Regulation comes into force on the twentieth day following its publication in the Official Journal of the European Union.
**Impact Analysis:**
* **European Commission:**
* *Impact:* Responsible for implementing and ensuring the regulation is applied uniformly across member states.
* *Action Required:* Ensure the regulation is followed.
* **Member States:**
* *Impact:* Must apply the classification rules outlined in the regulation.
* *Action Required:* Update customs procedures and inform relevant parties about the new classification.
* **Importers/Exporters:**
* *Impact:* Need to comply with the new classification for the specified goods.
* *Action Required:* Review current classifications and adjust declarations accordingly. Holders of non-conforming BTI may invoke it for a limited time.
* **Customs Authorities:**
* *Impact:* Responsible for enforcing the new classification.
* *Action Required:* Update customs systems and inform staff about the changes.
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, detailing the organization and operation of the EU.
Regulation (EU) No 952/2013: Regulation of the European Parliament and of the Council laying down the Union Customs Code.
Combined Nomenclature: A system for classifying goods used in the European Union for customs and statistical purposes.
Council Regulation (EEC) No 2658/87: Council Regulation on the tariff and statistical nomenclature and on the Common Customs Tariff.
Customs Code Committee: A committee providing opinions on measures related to the Customs Code.
Gerassimos Thomas: Director-General DirectorateGeneral for Taxation and Customs Union.
Official Journal EN
of the European Union L series
2023/2490 10.11.2023
COMMISSION IMPLEMENTING REGULATION (EU) 2023/2490
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 3 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 3 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).
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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
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OJ L, 10.11.2023
ANNEX
Classification
Description of the goods Reasons
(CN-code)
(1) (2) (3)
A heat and moisture exchanging filter (HMEF), 9033 00 90 Classification is determined by General Rules 1
consisting of a plastic housing equipped with two and 6 for the interpretation of the Combined
22 mm connectors and one luer lock connector. Nomenclature, Note 2 (c) to Chapter 90 and by the
The HMEF also contains a filtering material made of wording of CN codes 9033 00and 9033 00 90.
glass fibres. It has a compressible volume of 65 ml Although the product replaces the nasal functions,
and a weight of 43 grammes. as it serves to humidify, warm and filter the inhaled
The article has the following functions: air, classification under heading 9021is excluded
— high-efficiency filtration, because it is not considered a device worn or
— ease of breathing because of a low air-flow carried, or implanted in the body to compensate for
resistance, a defect or disability.
— prevention of heat and moisture loss. The product is neither a filtering apparatus of
The article is designed to be mounted on a patient’s heading 8421, as its heating and moisturizing
airway connector (e.g. a facemask) on one end and function exceeds the scope of the heading, nor an
to be connected via tubes to the anaesthetic or anaesthetic apparatus of heading 9018or an
artificial respiration apparatus on the other end. It artificial respiration apparatus of heading 9019, as
is designed for use in intensive care or during it cannot be used independently, as a standalone
anaesthesia, to provide a barrier against the passage device.
of viruses and to heat and moisturise the air inhaled The product is an interchangeable part designed to
by a patient. adapt the anaesthetic or artificial respiration
(See image)(*) apparatus to which it is connected, for a particular
operation, or to increase its range of operations, or
to perform a particular service relative to the main
function of the apparatus. It is therefore considered
an accessory of anaesthetic apparatus of heading
9018, or of artificial respiration apparatus of
heading 9019. (See also CJEU, Case C-276/00,
Turbon International GmbH, paragraphs 12
and 32 and Case C-152/10, Unomedical,
paragraphs 29–34.)
The product is, consequently, to be classified
according to Note 2 to Chapter 90. As it is not
goods included in a specific heading and,
furthermore, not suitable for use solely or
principally with a particular kind of apparatus or a
number of apparatus of the same heading, it is to be
classified under heading 9033, by application of
Note 2 (c) to Chapter 90.
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OJ L, 10.11.2023
The product is therefore to be classified under CN
code 9033 00 90, as other accessories (not
specified or included elsewhere in this chapter) for
machines, appliances, instruments, or apparatus of
Chapter 90.
(*) The image is purely for information.
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