(1)

Regulation (EEC) No 2658/87 established a nomenclature of goods (hereinafter referred to as the ‘CN’), which is set out in Annex I to that Regulation.

(2)

Subheading 2403 99 10 of the CN covers ‘chewing tobacco and snuff’, which are smokeless tobacco products.

(3)

Regulation (EEC) No 950/68 of the Council (2), which laid down the Common Customs Tariff, the predecessor of the CN, was adopted in only four languages: German, French, Italian and Dutch. In those language versions, the products now referred to in subheading 2403 99 10 are referred to as ‘Kautabak und Schnupftabak’ in German, as ‘tabac à mâcher et tabac à priser’ in French, as ‘tabacco da masticare e tabacco da fiuto’ in Italian and ‘pruimtabak en snuif’ in Dutch.

(4)

In the English version of the Common Customs Tariff, which dates from 1973 and thus postdates the German, French, Italian and Dutch language versions, the products now referred to in subheading 2403 99 10 are referred to as ‘chewing tobacco and snuff’.

(5)

In English, the word ‘snuff’, when used about tobacco products, means a preparation of pulverized tobacco to be inhaled through the nostrils, chewed, or placed against the gums. The English language version of the CN and some other language versions have thus led to confusion as to whether the term ‘snuff’ should be restricted to products that can be inhaled through the nose or also include preparations of pulverized tobacco that can be placed against the gums.

(6)

All different language versions of Union acts are authentic, but later language versions cannot expand or restrict the scope of Union Acts that predate those later language versions.

(7)

It is clear from the German, French, Italian and Dutch language versions that the intention of the legislator was to restrict the products referred to in subheading 2403 99 10 of the CN to chewing tobacco and tobacco products that can be inhaled through the nose. In order to ensure a uniform interpretation of the CN throughout the Union and thus to ensure legal certainty, the wording of subheading 2403 99 10 should therefore be amended to clarify that the meaning of the terms ‘snuff’ should be restricted to nasal tobacco.

(8)

Regulation (EEC) No 2658/87 should therefore be amended accordingly.

(9)

The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee,

(1)

Commission Regulation (EC) No 1484/95 (3) lays down detailed rules for implementing the system of additional import duties and fixes representative prices in the poultrymeat and egg sectors and for egg albumin.

(2)

Regular monitoring of the data used to determine representative prices for poultrymeat and egg products and for egg albumin shows that the representative import prices for certain products should be amended to take account of variations in price according to origin.

(3)

Regulation (EC) No 1484/95 should therefore be amended accordingly.

(4)

Given the need to ensure that this measure applies as soon as possible after the updated data have been made available, this Regulation should enter into force on the day of its publication,

(1)

Regulation (EU) 2017/625 lays down rules for, inter alia, the performance of official controls and of other official activities by the competent authorities of Member States. It also empowers the Commission to adopt, by means of an implementing act, appropriate temporary measures necessary to contain risks to human, animal and plant health and animal welfare, if it has evidence of a serious disruption in a Member State’s control system.

(2)

In order to address the specific circumstances due to the ongoing crisis related to coronavirus disease (COVID-19), Commission Implementing Regulation (EU) 2020/466 (2) allows Member States to apply temporary measures in relation to official controls and other official activities. That Implementing Regulation allows for official controls and other official activities on official certificates and official attestations to be performed on an electronic copy of such certificates or attestations, subject to certain conditions.

(3)

In order to ensure smooth trade, it should be clarified that official controls and other official activities may be performed on a copy of the original certificates or attestations, which has been provided by certain electronic means. In addition, it should be clarified that the obligation to provide the original of those documents as soon as technically feasible does not apply where official controls and other official activities are performed based on electronic data produced and submitted in the Trade Control and Expert System (TRACES).

(4)

Some Member States have informed the Commission and the other Member States that the serious disruptions in the functioning of their control systems in view of the crisis linked to COVID-19 and the difficulties to perform official controls and other official activities will persist beyond 1 June 2020. In order to address these serious disruptions and facilitate the planning and the performance of official controls and other official activities during the crisis linked to COVID-19, the period of application of Implementing Regulation (EU) 2020/466 should be prolonged until 1 August 2020.

(5)

Implementing Regulation (EU) 2020/466 should therefore be amended accordingly.

(6)

The measures provided for in this Regulation are in accordance with the opinion of the Standing Committee on Plants, Animals, Food and Feed,

(1)

Pursuant to Article 51 of Regulation (EU) No 1306/2013, the Commission, on the basis of the annual accounts submitted by the Member States, accompanied by the information required for the clearance of accounts and an audit opinion regarding the completeness, accuracy and veracity of the accounts and the reports established by the certification bodies, has to clear the accounts of the paying agencies referred to in Article 7 of that Regulation prior to 31 May of the year following the budget year in question.

(2)

In accordance with Article 39 of Regulation (EU) No 1306/2013 the agricultural financial year begins on 16 October of year N-1 and ends on 15 October of year N. When clearing the accounts for financial year 2019, account should be taken of expenditure incurred by the Member States between 16 October 2018 and 15 October 2019, as provided for in Article 11(1) of Commission Implementing Regulation (EU) No 908/2014 (2).

(3)

The first subparagraph of Article 33(2) of Implementing Regulation (EU) No 908/2014 provides that the amounts that are recoverable from, or payable to, each Member State, in accordance with the accounts clearance decision referred to in Article 33(1) of that Regulation, are to be established by deducting the monthly payments for the financial year concerned from expenditure recognised for that year in accordance with Article 33(1). The Commission is to deduct that amount from or add it to the monthly payment relating to the expenditure effected in the second month following the clearance of accounts decision.

(4)

The Commission has checked the information submitted by the Member States and has communicated the results of its checks to the Member States, along with the necessary amendments.

(5)

For all paying agencies concerned, the annual accounts and the accompanying documents permit the Commission to take a decision on the completeness, accuracy and veracity of the annual accounts submitted.

(6)

In accordance with Article 5(5) of Commission Delegated Regulation (EU) No 907/2014 (3), any overrun of deadlines during August, September and October is to be taken into account in the clearance of accounts decision. Some of the expenditure declared by certain Member States during those months in 2019 was effected after the applicable deadlines. This Decision should therefore fix the relevant reductions.

(7)

Pursuant to Article 41 of Regulation (EU) No 1306/2013, the Commission has already reduced or suspended a number of monthly payments for financial year 2019 due to failure to comply with financial ceilings or payment deadlines, or due to control system deficiencies. In this Decision, the Commission should take into account such reduced or suspended amounts in order to avoid making any inappropriate, or untimely, payments or reimbursements which could later be subject to financial correction. The amounts in question may be examined, where appropriate, under conformity clearance proceedings pursuant to Article 52 of Regulation (EU) No 1306/2013.

(8)

Pursuant to Article 54(2) of Regulation (EU) No 1306/2013, 50 % of the financial consequences of non-recovery of irregularities should be borne by the Member State concerned, if recovery has not taken place within four years from the date of the recovery request, or within eight years where the recovery is taken before the national courts. Article 54(4) of Regulation (EU) No 1306/2013 requires Member States to attach to the annual accounts that they have to submit to the Commission pursuant to Article 29 of Implementing Regulation (EU) No 908/2014 a certified table reflecting the amounts to be borne by them under Article 54(2) of Regulation (EU) No 1306/2013. Rules on the application of the Member States' obligation to report the amounts to be recovered are laid down in Implementing Regulation (EU) No 908/2014. Annex II to Implementing Regulation (EU) No 908/2014 sets out the model of the table that Member States have to use to provide information about amounts to be recovered. On the basis of the tables completed by the Member States, the Commission should decide on the financial consequences of non-recovery of irregularities older than four or eight years respectively.

(9)

Pursuant to Article 54(3) of Regulation (EU) No 1306/2013, on duly justified grounds, Member States may decide not to pursue recovery. Such a decision may be taken only if the costs already, and likely to be, incurred total more than the amount to be recovered, or if the recovery proves impossible owing to the insolvency, recorded and recognised under national law, of the debtor or the persons legally responsible for the irregularity. If the decision has been taken within four years from the date of the recovery request or within eight years where the recovery is taken to the national courts, 100 % of the financial consequences of the non-recovery should be borne by the Union budget. The amounts for which the Member State decided not to pursue recovery and the grounds for the decision are shown in the summary report referred to in Article 54(4) of Regulation (EU) No 1306/2013 in conjunction with point (c)(iv) of the first subparagraph of Article 102(1) of that Regulation. Therefore, such amounts should not be charged to the Member States concerned and are consequently borne by the Union budget.

(10)

Reductions according to Article 54(2) of Regulation (EU) No 1306/2013 presented in Annex I (column e) relate to the European Agricultural Guarantee Fund (EAGF). The amounts to be charged to the Member States, as a result of the application of Article 54(2) of Regulation (EU) No 1306/2013 in relation to the Temporary Rural Development Instrument (TRDI) funded by the European Agricultural Guidance and Guarantee Fund (EAGGF) (4) are presented in Annex II.

(11)

In accordance with Article 51 of Regulation (EU) No 1306/2013, this Decision should be without prejudice to the decisions the Commission may take subsequently to exclude from Union financing expenditure not effected in accordance with Union rules,