Home Europe European Commission Commission Implementing Regulation (EU) 2024/1998 of 16 July...
Date: 23-Jul-2024 Category: Not Applicable State: Union Government Country: Europe

Commission Implementing Regulation (EU) 2024/1998 of 16 July 2024 concerning the classification of certain goods in the Combined Nomenclature

Issued by European Commission · Directorate-General for Taxation and Customs Union

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Executive Summary & Key Takeaways

What it means

  • Commission Implementing Regulation (EU) 2024/1998 classifies a specific good, a passive optical splitter, under the Combined Nomenclature (CN) code 9013 80 40.
  • This regulation ensures uniform application of the Combined Nomenclature.

Key Changes

  • The regulation classifies a 'passive optical splitter' (described as a plastic box with dimensions of approximately 377 × 176 × 40 mm, with one input port and 32 output ports, containing optical fibre cables, SC/APC type connectors, and an optical waveguide with a ‘splitter chip’ and cladding) under CN code 9013 80 40.
  • The article is designed for use in passive optical networks (PON) to split optical signals and operates without electrical or electronic systems.
  • The classification excludes heading 8517 (apparatus for transmission or reception) and heading 8544 (optical fibre cables).
  • Binding tariff information that does not conform to this regulation may continue to be invoked for three months from the regulation's entry into force, according to Article 34(9) of Regulation (EU) No 952/2013.

Impact Analysis

Importers/Exporters

  • Action Item: Review current import/export classifications for optical splitters and adjust as necessary to align with CN code 9013 80 40.

Customs Authorities

  • Action Item: Update customs classification databases and inform relevant officers about the new regulation.

Manufacturers

  • Action Item: Update product documentation and labeling to reflect the CN code 9013 80 40.

Key Entities Referenced

European Commission: The governing body that adopted this implementing regulation. Combined Nomenclature (CN): The system used to classify goods for customs tariffs within the European Union. It is annexed to Council Regulation (EEC) No 2658/87. Regulation (EU) No 952/2013: Regulation of the European Parliament and of the Council laying down the Union Customs Code. Article 34(9) is referenced regarding the validity of non-conforming binding tariff information. Council Regulation (EEC) No 2658/87: Council Regulation on the tariff and statistical nomenclature and on the Common Customs Tariff. This regulation establishes the Combined Nomenclature. Customs Code Committee: The committee that provided the opinion in accordance to which the measures in this Regulation were adopted.
Official Source Record View Original Source →
See Full Document Text
Official Journal EN of the European Union L series 2024/1998 23.7.2024 COMMISSION IMPLEMENTING REGULATION (EU) 2024/1998 of 16 July 2024 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. (1) OJ L 269, 10.10.2013, p. 1, ELI: http://data.europa.eu/eli/reg/2013/952/oj. (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/1987/2658/oj). ELI: http://data.europa.eu/eli/reg_impl/2024/1998/oj 1/4EN OJ L, 23.7.2024 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. This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 16 July 2024. For the Commission, On behalf of the President, Gerassimos THOMAS Director-General Directorate-General for Taxation and Customs Union 2/4 ELI: http://data.europa.eu/eli/reg_impl/2024/1998/ojEN OJ L, 23.7.2024 ANNEX Description of the goods Classification Reasons (CN-code) (1) (2) (3) An article (so called passive optical splitter) in the 9013 80 40 Classification is determined by general rules 1 form of a plastic box with dimensions of approxi­ and 6 for the interpretation of the Combined mately 377 × 176 × 40 mm, with one input port Nomenclature, Note 1(m) to Section XVI and by and 32 output ports. It contains optical fibre the wording of CN codes 9013, 9013 80 and cables, SC/APC type connectors, and in one hous­ 9013 80 40. ing an optical waveguide with a ‘splitter chip’ and a Classification in heading 8517as other apparatus cladding made of a material with a low refractive for the transmission or reception of voice, images index. or other data, including apparatus for communi­ The article is designed to be used in a passive opti­ cation in a wired or wireless network, is excluded, cal network (PON) to split the optical signals trans­ as the article is designed to merely split the optical ferred through it by optical cables. It is a passive signals transferred through it by optical cables. optical element which operates without any elec­ Neither modulation or transmission, nor recep­ trical or electronic system which splits the input tion or conversion within the meaning of heading optical signal into 32 identical output signals. 8517, is performed. The functioning principle of the article is based on As the article contains a waveguide, the presence the difference in the refractive index between the of which is not allowed in the scope of heading core and cladding layer, which corresponds to the 8544, classification as optical fibre cables, made PLC (Planar Lightwave Circuit) technology. up of individually sheathed fibres, whether or not (See images)(*) assembled with electric conductors or fitted with connectors is also excluded (see also HSEN to heading 8544, 8th paragraph). Consequently, the article is considered to be an optical device within the scope of Chapter 90. Therefore, the article is to be classified under CN code 9013 80 40 as passive optical splitters, not containing any electrical or electronic elements, for telecommunications. (*) The images are purely for information. ELI: http://data.europa.eu/eli/reg_impl/2024/1998/oj 3/4EN OJ L, 23.7.2024 4/4 ELI: http://data.europa.eu/eli/reg_impl/2024/1998/oj

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