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Commission Implementing Regulation (EU) 2021/1816 of 12 October 2021 concerning the classification of certain goods in the Combined Nomenclature

Type Implementing Regulation

Publication 2021-10-18

State In force

Text As published

Department European Commission, TAXUD

Source EUR-Lex

articles 3

This is the act as published. Later amendments are not folded into the text below: each one is a separate act in this repository and an entry in this law's history.

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18.10.2021	EN	Official Journal of the European Union	L 368/1

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 2013 laying 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.

This Regulation shall be binding in its entirety and directly applicable in all Member States.

Done at Brussels, 12 October 2021.

For the Commission,

On behalf of the President,

Gerassimos THOMAS

Director-General

Directorate-General for Taxation and Customs Union

OJ L 269, 10.10.2013, p. 1.

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).

ANNEX

Description of the goods	Classification (CN code)	Reasons
(1)	(2)	(3)
A product in the form of a solid, homogenous, white mass, consisting of refined, bleached, deodorized palm oil that has been partly hydrogenated, with added small quantities of sorbitan tristearate (E 492), lecithin (E 322), mixed tocopherols (E 306) and citric acid (E 330). The product is packed in bags of 20 kg; it is used in the food industry (for instance, as a cocoa butter substitute).	1517 90 99	Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature and the wording of CN codes 1517 , 1517 90 and 1517 90 99 . Classification under heading 1516 is excluded as the palm oil is further prepared by the addition of emulsifiers and citric acid and has therefore lost the essential character of a partly hydrogenated palm oil of heading 1516 (see also the Harmonized System Explanatory Notes to heading 1516 , last paragraph, second sentence). Consequently, the product is to be classified under CN code 1517 90 99 as other edible preparation of a vegetable fat.

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