Executive Summary:
Commission Implementing Regulation (EU) 2023/2491 concerns the classification of specific goods within the Combined Nomenclature (CN). It mandates the classification of a vlogging kit under CN code 9620 00 91. Binding tariff information not conforming to this regulation can be invoked for three months following its entry into force, which is the twentieth day after publication in the Official Journal of the European Union.
Key Points / Main Content:
Classification of Goods:
* A vlogging kit with a ring light, made of plastics, is classified under CN code 9620 00 91.
* This classification is based on General Rules 1, 3(b), 3(c) and 6 for the interpretation of the Combined Nomenclature.
* The vlogging kit includes a LED ring lamp, tripod with phone clip, USB power supply, and Bluetooth controller.
Binding Tariff Information:
* Binding tariff information not conforming to this regulation may be invoked for three months from the regulation's entry into force, per Article 349 of Regulation (EU) No 952/2013.
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:
Businesses involved in importing/exporting goods:
* Impact: Must classify the specified vlogging kit under CN code 9620 00 91 for customs purposes. May need to adjust import/export documentation and processes to comply with the new classification.
* Action Required: Review current tariff classifications for the vlogging kit and ensure compliance with this regulation. Update documentation and processes accordingly.
Customs Authorities:
* Impact: Required to enforce the new classification of the specified vlogging kit.
* Action Required: Implement the regulation and ensure that the vlogging kit is classified correctly.
Holders of Binding Tariff Information:
* Impact: May need to adjust to the new classification, but can continue to invoke non-conforming information for three months after the regulation's entry into force.
* Action Required: Review existing binding tariff information and assess the need for updates after the three-month period.
Key Entities Referenced
European Union: A political and economic union of member states located primarily in Europe.
European Commission: The executive branch of the European Union responsible for proposing legislation, implementing decisions, and managing the EU's day-to-day operations.
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 and the procedures for exercising them.
Regulation EU No 952/2013: A regulation of the European Parliament and of the Council laying down the Union Customs Code.
European Parliament: One of the legislative bodies of the European Union.
Council of the European Union: A legislative body of the European Union consisting of government ministers from each member state.
Combined Nomenclature: A system for classifying goods used throughout the European Union for customs purposes.
Council Regulation EEC No 2658/87: Council Regulation on the tariff and statistical nomenclature and on the Common Customs Tariff.
Official Journal EN
of the European Union L series
2023/2491 10.11.2023
COMMISSION IMPLEMENTING REGULATION (EU) 2023/2491
of 8 November 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/2023/2491/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, 8 November 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/2023/2491/ojEN
OJ L, 10.11.2023
ANNEX
Classification
Description of the goods Reasons
(CN-code)
(1) (2) (3)
A so-called ‘vlogging kit with ring light’, made of 9620 00 91 Classification is determined by General Rules 1,
plastics, consisting of the following components: 3(c) and 6 for the interpretation of the Combined
Nomenclature (GIR) and by the wording of CN
— a LED ring lamp with an external diameter of
codes 9620 00and 9620 00 91.
approximately 25 cm,
The product is composite goods, within the
— a tripod with ball head, equipped with a uni
meaning of GIR 3(b), consisting of different
versal, flexible phone clip,
components which are adapted one to the other
— a power supply via USB, and are mutually complementary to form a
whole. In accordance with that rule, it is to be
— an inline control equipped with an on/off but
classified as if it consisted of the component
ton, for adjusting the brightness and colour
which gives the essential character to the
temperature of the light,
product. (See also the Harmonized System
— a Bluetooth controller for the wireless control Explanatory Notes to GIR 3(b), (IX).)
of the smartphone.
The main components of the product, namely the
The tripod with the phone clip is designed to hold tripod classified under heading 9620and the ring
a smartphone and to ensure stability of the lamp classified under heading 9405, are intended
smartphone camera at the desired position. The to be used together to optimise the performance
ring lamp provides an optimal illumination by of vlogging. Stability provided by the tripod and
adjusting the brightness and colour temperature illumination provided by the ring lamp are of
of the light and by preventing shadows on human equal importance with regard to the activity of
faces. vlogging. It is therefore not possible to
determine the component which gives the
The product is used for a vlogging setup to
essential character to the product.
achieve an optimal performance while making
videos, streams and selfies. The product is consequently to be classified by
(See image)(*) application of GIR 3(c), under the heading
which occurs last in numerical order among
those which equally merit consideration.
The product is, therefore, to be classified under
CN code 9620 00 91, as a tripod of plastics.
(*) The image is purely for information.
ELI: http://data.europa.eu/eli/reg_impl/2023/2491/oj 3/3