|
26.7.2014 |
EN |
Official Journal of the European Union |
C 244/14 |
Explanatory Notes to the Combined Nomenclature of the European Union
2014/C 244/07
Pursuant to the second indent of Article 9(1)(a) of Council Regulation (EEC) No 2658/87 (1), the explanatory notes to the Combined Nomenclature of the European Union (2) are hereby amended as follows:
On page 101, the second paragraph of the explanatory notes to subheadings ‘2403 10 10 and 2403 10 90 Smoking tobacco, whether or not containing tobacco substitutes in any proportion’ is replaced by the following:
‘Waste resulting from the manipulation of tobacco leaves or from the manufacture of tobacco products which is capable of being smoked is considered as smoking tobacco if it does not meet the description of cigars, cigarillos or cigarettes (see the explanatory notes to subheadings 2402 10 00 and 2402 20 10 and 2402 20 90).’
(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).