Commission Implementing Regulation (EU) 2024/2136 concerns the classification of specific goods within the Combined Nomenclature (CN). It ensures uniform application of the CN by classifying a liquid mixture of chemicals under a specific CN code.
The regulation specifies the CN code for a liquid mixture containing tetrahydro-1,1,2,3,3-pentamethylindane (THPMI), hexahydro-1,1,2,3,3-pentamethylindane (HHPMI), and 1,1,2,3,3-pentamethylindane (PMI).
Key Changes
The regulation classifies a liquid mixture of chemicals consisting of 63% tetrahydro-1,1,2,3,3-pentamethylindane (THPMI), 34% hexahydro-1,1,2,3,3-pentamethylindane (HHPMI), and 3% 1,1,2,3,3-pentamethylindane (PMI) under CN code 3824 99 92.
Binding tariff information that does not conform to this regulation may continue to be invoked for three months from the date of entry into force of this regulation, in accordance with Article 34(9) of Regulation (EU) No 952/2013.
The regulation enters into force on the twentieth day following its publication in the Official Journal of the European Union. The regulation was published on August 7, 2024, so it will enter into force 20 days later.
Impact Analysis
Importers/Exporters of Chemical Mixtures
Action Item: Update customs declarations and documentation to reflect the new CN code 3824 99 92 for affected chemical mixtures.
Customs Authorities
Action Item: Update customs systems and training materials to reflect the new classification.
Holders of Binding Tariff Information
Action Item: Review existing BTIs for the specified chemical mixture and apply for updated BTIs if necessary after the three-month grace period.
Key Entities Referenced
European Commission: The governing body that adopted this implementing regulation.
Combined Nomenclature (CN): The system used for classifying goods for customs purposes within the European Union.
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.
Tetrahydro-1,1,2,3,3-pentamethylindane (THPMI; CAS RN 33704-59-5): A chemical compound that is a component of the classified liquid mixture.
Hexahydro-1,1,2,3,3-pentamethylindane (HHPMI; CAS RN 33704-60-8): A chemical compound that is a component of the classified liquid mixture.
1,1,2,3,3-pentamethylindane (PMI; CAS RN 1203-17-4): A chemical compound that is a component of the classified liquid mixture.
Official Journal EN
of the European Union L series
2024/2136 7.8.2024
COMMISSION IMPLEMENTING REGULATION (EU) 2024/2136
of 31 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/2024/2136/oj 1/3EN
OJ L, 7.8.2024
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, 31 July 2024.
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/2024/2136/ojEN
OJ L, 7.8.2024
ANNEX
Description of the goods Classification Reasons
(CN code)
(1) (2) (3)
The product is a liquid mixture of chemicals con 3824 99 92 Classification is determined by general rules 1
sisting by weight of the following: and 6 for the interpretation of the Combined
Nomenclature, Note 1(a) to Chapter 29 and the
— 63 % of tetrahydro-1,1,2,3,3-pentamethy wording of CN codes 3824, 3824 99 and
lindane (THPMI; CAS RN 33704-59-5); and 3824 99 92.
— 34 % of hexahydro-1,1,2,3,3-pentamethy Due to the significant concentration of HHPMI, the
lindane (HHPMI; CAS RN 33704-60-8); and product is a mixture that cannot be considered as a
separate chemically defined organic compound
— 3 % of 1,1,2,3,3-pentamethylindane (PMI; consisting of one molecular species within the
CAS RN 1203-17-4). meaning of Note 1(a) to Chapter 29 (see the Har
monized System Explanatory Notes to Chapter 29,
The mixture is obtained by catalytic hydrogena
General, point (A), first paragraph). The mixture is
tion of PMI (starting material). The products
therefore excluded from classification in Chapter
formed during the chemical reaction are THPMI
29.
(main product) and HHPMI (by-product).
The mixture is intended for direct use, without Consequently, the mixture is to be classified under
any purification, in the production of CN code 3824 99 92as other preparations of the
(rac)-6,7-Dihydro-1,1,2,3,3-pentamethyl-4(5H)- chemical or allied industries, not elsewhere speci
indanone (DPMI; CAS RN 33704-61-9) through fied or included.
allylic oxidation of THPMI.
ELI: http://data.europa.eu/eli/reg_impl/2024/2136/oj 3/3