02012R0211 — EN — 11.12.2017 — 001.001


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COMMISSION IMPLEMENTING REGULATION (EU) No 211/2012

of 12 March 2012

concerning the classification of certain goods in the Combined Nomenclature

(OJ L 073 13.3.2012, p. 1)

Amended by:

 

 

Official Journal

  No

page

date

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COMMISSION IMPLEMENTING REGULATION (EU) 2017/2157 of 16 November 2017

  L 304

21

21.11.2017




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COMMISSION IMPLEMENTING REGULATION (EU) No 211/2012

of 12 March 2012

concerning the classification of certain goods in the Combined Nomenclature



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 issued by the customs authorities of Member States, which is not in accordance with this Regulation, can continue to be invoked for a period of 3 months under Article 12(6) of Regulation (EEC) No 2913/92.

Article 3

This Regulation shall enter into force on the 20th day following 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.

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ANNEX



Description of goods

Classification (CN Code)

Reasons

(1)

(2)

(3)

A product of the following composition (% by weight):

—ethyl alcohol 70

—gasoline (automotive petrol) conforming to EN 228 30

The product is used as raw material to produce fuels for motor vehicles.

It is transported in bulk.

2207 20 00

Classification is determined by general rules 1 and 6 for the interpretation of the Combined Nomenclature, Additional note 12 to Chapter 22 and by the wording of CN codes 2207 and 2207 20 00 .

The product is a mixture of ethyl alcohol and gasoline (automotive petrol). The percentage level of gasoline (automotive petrol) in the product renders it unfit for human consumption but does not prevent the use of the product for industrial purposes (see also the Harmonised System Explanatory Notes to heading 2207 , fourth paragraph).

The product is therefore to be classified under CN code 2207 20 00 as a denatured ethyl alcohol.