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Document 52023XC00916
Explanatory notes to the Combined Nomenclature of the European Union
Explanatory notes to the Combined Nomenclature of the European Union
Explanatory notes to the Combined Nomenclature of the European Union
C/2023/7521
OJ C, C/2023/916, 15.11.2023, ELI: http://data.europa.eu/eli/C/2023/916/oj (BG, ES, CS, DA, DE, ET, EL, EN, FR, GA, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
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Official Journal |
EN Series C |
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C/2023/916 |
15.11.2023 |
Explanatory notes to the Combined Nomenclature of the European Union
(C/2023/916)
Pursuant to Article 9(1), point (a), of Council Regulation (EEC) No 2658/87 (1), the Explanatory notes to the Combined Nomenclature of the European Union (2) are amended as follows:
9505 Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes
on page 414
the eighth paragraph is replaced by the following text:
‘Simple balloons, whether or not with LED lights lasting for a short period, for example 24 hours, and whether or not with an inscription identifying an occasion, for example, “Merry Christmas”, “Happy Birthday”, are excluded from this heading (classification as “other toys” under heading 9503), see also Commission Regulation (EC) No 442/2000 (3) and the judgment of the Court of Justice of the European Union in Case C-14/05.’
(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).
(2) OJ C 119, 29.3.2019, p. 1., as amended by OJ C 221, 6.7.2020, p. 4
(3) Commission Regulation (EC) No 442/2000 of 25 February 2000 concerning the classification of certain goods in the Combined Nomenclature (OJ L 54, 26.2.2000, p. 33)
ELI: http://data.europa.eu/eli/C/2023/916/oj
ISSN 1977-091X (electronic edition)