Commission Implementing Decision (EU) 2018/552 of 6 April 2018 updating the references in Council Directive 2003/96/EC to the codes of the Combined Nomenclature for certain products

Den Europæiske UnionAfgørelse2018

European Union

Commission Implementing Decision (EU) 2018/552 of 6 April 2018 updating the references in Council Directive 2003/96/EC to the codes of the Combined Nomenclature for certain products THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity OJ L 283, 31.10.2003, p. 51. , and in particular the second subparagraph of Article 2(5) thereof, Whereas: (1) Council Regulation (EEC) No 2658/87 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). established a goods nomenclature, the Combined Nomenclature, to meet the requirements of the Common Customs Tariff, the external trade statistics of the Union, and other Union policies concerning the importation or exportation of goods. (2) The products subject to the provisions of Directive 2003/96/EC are described by references to the codes of the Combined Nomenclature of Commission Regulation (EC) No 2031/2001 Commission Regulation (EC) No 2031/2001 of 6 August 2001 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 279, 23.10.2001, p. 1). . (3) Pursuant to the amendments to Annex I to Regulation (EEC) No 2658/87, the latest ones introduced by Commission Implementing Regulation (EU) 2017/1925 Commission Implementing Regulation (EU) 2017/1925 of 12 October 2017 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 282, 31.10.2017, p. 1). , the codes of Combined Nomenclature for certain products referred to in Directive 2003/96/EC, have been replaced by new codes. (4) Therefore it is appropriate to update the references to certain codes used in Directive 2003/96/EC to ensure that the products referred thereto are described by the new codes of the Combined Nomenclature, as updated by Implementing Regulation (EU) 2017/1925. (5) A decision to update the references to certain codes in the Combined Nomenclature must not result in any changes in the minimum tax rates applied in Directive 2003/96/EC or to the addition or removal of any energy products. (6) Directive 2003/96/EC should therefore be amended as follows. (7) The measures provided for in this Decision are in accordance with the opinion of the Committee on Excise Duty, HAS ADOPTED THIS DECISION:

Article 1

The references in Directive 2003/96/EC to certain codes of the Combined Nomenclature of Regulation (EC) No 2031/2001 are updated to references to the corresponding codes of Implementing Regulation (EU) 2017/1925: (1) in Article 2(1)(h), code 38249099 is replaced by codes 38249986, 38249992 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 38249993, 38249996 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 38260010 and 38260090;

(2) in Article 16(1) the references to certain codes are updated as follows: (a) in the second indent of the first subparagraph, code 38249055 is replaced by code 38249955; (b) in the second indent of the first subparagraph, codes 38249080 to 38249099 are replaced by codes 38249980, 38249985, 38249986, 38249992 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 38249993, 38249996 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 38260010 and 38260090; (c) in the second subparagraph, code 28510010 is replaced by code 28539010; (3) in Article 20(1) the references to certain codes are updated as follows: (a) in the first sentence of point (c), codes 271011 to 27101969 are replaced by codes 271012 to 27101968 and 271020 to 27102039 and 27102090 (only for products of which less than 90 % by volume (including losses) distils at 210 °C and 65 % or more by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method)),; (b) in the second sentence of point (c), code 27101121 is replaced by code 27101221; (c) in the second sentence of point (c), code 27101125 is replaced by code 27101225; (d) in the second sentence of point (c), code 27101929 is replaced by codes 27101929 and 27102090 (only for products of which less than 90 % by volume (including losses) distils at 210 °C and 65 % or more by volume (including losses) distils at 250 °C by the ISO 3405 method (equivalent to the ASTM D 86 method)); (e) in point (h), code 38249099 is replaced by codes 38249986, 38249992 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 38249993, 38249996 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 38260010 and 38260090; (4) in Annex I, the references to certain codes are updated as follows: (a) Table A is updated as follows: (i) code 27101131 is replaced by code 27101231; (ii) code 27101141 is replaced by code 27101241; (iii) code 27101145 is replaced by code 27101245; (iv) code 27101149 is replaced by code 27101249; (v) code 27101151 is replaced by code 27101251; (vi) code 27101159 is replaced by code 27101259; (vii) codes 27101941 to 27101949 are replaced by codes 27101943 to 27101948 and 27102011 to 27102019; (b) in Table B, codes 27101941 to 27101949 are replaced by codes 27101943 to 27101948 and 27102011 to 27102019; (c) Table C is updated as follows: (i) codes 27101941 to 27101949 are replaced by codes 27101943 to 27101948 and 27102011 to 27102019; (ii) codes 27101961 to 27101969 are replaced by codes 27101962 to 27101968 and 27102031 to 27102039.

Article 2

This Decision shall enter into force on the third day following that of its publication in the Official Journal of the European Union.

It shall apply from 15 September 2018. Done at Brussels, 6 April 2018. For the Commission The President Jean-Claude Juncker

Metadata

Type: Afgørelse
År: 2018
Ikrafttrædelsesdato: 1. januar 1970