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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.
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