Home Europe European Commission Commission Implementing Regulation (EU) 2024/2621 of 1 Octob...
Date: 8-Oct-2024 Category: Not Applicable State: Union Government Country: Europe

Commission Implementing Regulation (EU) 2024/2621 of 1 October 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) 2024/2621 concerns the classification of specific goods within the Combined Nomenclature (CN). It aims to ensure uniform application of the CN by specifying the correct CN codes for the goods described in the Annex of the regulation.

Key Changes

  • A 'tactical response robot' consisting of a track-mounted chassis, camera system, LED spotlights, a device for dispersing water or foam, and a cable winch is classified under CN code 8424 89 70 (other appliances for dispersing of fluids).
  • Binding tariff information that does not conform to this regulation can be invoked for a period of three months from the date this regulation comes into force.
  • The regulation enters into force on the twentieth day following its publication in the Official Journal of the European Union.

Impact Analysis

Stakeholders: Importers/Exporters of Tactical Response Robots

  • Action Items: Review current customs classifications for tactical response robots and update them to align with this regulation. Consult with customs brokers to ensure compliance.

Stakeholders: Customs Authorities

  • Action Items: Update internal systems and training materials to reflect the new classification. Enforce the new classification for all imports and exports of tactical response robots.

Stakeholders: Holders of Binding Tariff Information (BTI)

  • Action Items: Review existing BTIs for tactical response robots. If a BTI does not align with this regulation, prepare to use the new CN code after the three-month grace period. Apply for a new BTI based on the new regulation if needed.

Key Entities Referenced

European Commission: The governing body that adopted this implementing regulation. Council Regulation (EEC) No 2658/87: Regulation on the tariff and statistical nomenclature and on the Common Customs Tariff. Regulation (EU) No 952/2013: Regulation of the European Parliament and of the Council laying down the Union Customs Code. Combined Nomenclature (CN): The system used to classify goods for customs purposes in the European Union. Customs Code Committee: The committee that provided an opinion on the measures in this regulation.
Official Source Record View Original Source →
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Official Journal EN of the European Union L series 2024/2621 8.10.2024 COMMISSION IMPLEMENTING REGULATION (EU) 2024/2621 of 1 October 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. 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, 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/2024/2621/oj 1/3EN OJ L, 8.10.2024 This Regulation shall be binding in its entirety and directly applicable in all Member States. Done at Brussels, 1 October 2024. For the Commission Gerassimos THOMAS Director-General Directorate-General for Taxation and Customs Union 2/3 ELI: http://data.europa.eu/eli/reg_impl/2024/2621/ojEN OJ L, 8.10.2024 ANNEX Classification Description of the goods Reasons (CN-code) (1) (2) (3) A machine, so-called tactical response robot 8424 89 70 Classification is determined by general rules 1 and 6 for consisting of the following: the interpretation of the Combined Nomenclature, Note 3 to Section XVI and by the wording of CN codes — a track-mounted chassis with dimensions of 8424, 8424 89and 8424 89 70. approximately 1 500× 1 200× 1 300mm, with 2 electrical 7,5 kW drive motors for Although the product has a significant tractive force, propulsion, providing a tractive force of up classification under heading 8701is excluded, as it is to 4 tonnes (the electrical power is supplied not a vehicle constructed essentially for hauling or by a lithium-ion battery), pushing another vehicle, appliance, or load. (See also — a camera system with four static directional Note 2 to Chapter 87) cameras, capable of transmitting a live image feed to the user, Classification under heading 8705is also excluded, as — 6 LED spotlights each aligned in the the product does not have the characteristics of a direction of movement, as well as LED vehicle of heading 8705, namely it does not form what ambient lighting, is in fact an essentially complete motor vehicle chassis — a device for the dispersing of water or foam or lorry (truck). It does not comprise at least the for firefighting, with a capacity of up to following mechanical features: propelling engine, gear 2 000l/min at 10 bars, fully compatible for box and controls for gear-changing, and steering and connection with the hose of a firefighting braking facilities. (See also Harmonized System truck, Explanatory Notes to heading 8705.) — a cable winch with an extendable claw The product is a composite machine within the support for stability when handling large meaning of Note 3 to Section XVI and it is to be loads. classified as if consisting only of that component or as The product is controlled via remote control with being that machine which performs the principal a range of up to 150 m and/or from a system function. carrier vehicle via intranet with a range of up to Due to the objective characteristics of the dispersing 2 500m (WLAN-based). device, mainly the volume, the pressure and the The product may be presented in different projecting distance of the water or foam, the dispersing configurations depending on the extra function is considered to be the principal function of equipment mounted on the chassis, upon the machine. The product is, consequently, to be request. classified according to the dispersing device. The optional equipment may include movable The camera system and the LED spotlights serve to cameras for normal and thermal image remotely control and guide the machine, whereas the transmission, additional LED spotlights, a Raman winch operation for transferring loads is only spectrometer for the detection of hazardous performed by human intervention via the cable winch substances, a remotely controlled manipulator and, optionally, via the trailer coupler. arm to perform precise tasks (e.g., sampling), a The functions of identifying possible dangerous fields, trailer coupler, etc. detecting hazardous substances and performing The product is designed to be used in firefighting precise tasks, are complementary and subsidiary to the and recovery operations, allowing the firefighting function of dispersing water or foam, as they are personnel to remain outside the danger zone performed by the optional equipment. (conditions of hazardous material exploration, The product is therefore to be classified under CN code collapse danger or intense heat development), 8424 89 70, as other appliances for the dispersing of while still being involved in and remotely fluids. controlling the operations at a safe distance. ELI: http://data.europa.eu/eli/reg_impl/2024/2621/oj 3/3

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