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Document 32016R2222
Commission Implementing Regulation (EU) 2016/2222 of 5 December 2016 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff
Commission Implementing Regulation (EU) 2016/2222 of 5 December 2016 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff
Commission Implementing Regulation (EU) 2016/2222 of 5 December 2016 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff
C/2016/8362
IO L 336, 10.12.2016, p. 17–18
(BG, ES, CS, DA, DE, ET, EL, EN, FR, HR, IT, LV, LT, HU, MT, NL, PL, PT, RO, SK, SL, FI, SV)
In force
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10.12.2016 |
EN |
Official Journal of the European Union |
L 336/17 |
COMMISSION IMPLEMENTING REGULATION (EU) 2016/2222
of 5 December 2016
amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (1), and in particular Article 9(1)(e) thereof,
Whereas:
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(1) |
Regulation (EEC) No 2658/87 established a nomenclature of goods (hereinafter referred to as the ‘Combined Nomenclature’), which is set out in Annex I to that Regulation. |
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(2) |
Subheading 9505 10 of the Combined nomenclature covers articles for Christmas festivities. |
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(3) |
Some guidance on the interpretation of the term ‘articles for Christmas festivities’ is given in the Harmonised System Explanatory Notes (‘HSEN’) to heading 9505, points (A)(1) and (2). However, divergent views still exist on the scope of articles falling under subheading 9505 10. |
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(4) |
In the interest of legal certainty, the scope of subheading 9505 10 should therefore be clarified by distinguishing the traditional articles used for Christmas festivities referred to in the HSEN to heading 9505, points (A)(1) and (2), from fashionable articles that are used more generally as decorations during the winter season. |
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(5) |
It is therefore necessary to insert an Additional note in Chapter 95 of the Combined Nomenclature to ensure a uniform interpretation of subheading 9505 10 throughout the Union. |
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(6) |
Annex I to Regulation (EEC) No 2658/87 should therefore be amended accordingly. |
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(7) |
The measures provided for in this Regulation are in accordance with the opinion of the Customs Code Committee, |
HAS ADOPTED THIS REGULATION:
Article 1
In Chapter 95 of Part Two of the Combined Nomenclature set out in Annex I to Regulation (EEC) No 2658/87, the following Additional note 1 is inserted:
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‘1. |
Subheading 9505 10 covers:
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Article 2
This Regulation shall enter into force on the twentieth day following that of 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.
Done at Brussels, 5 December 2016.
For the Commission
Stephen QUEST
Director-General
Directorate-General for Taxation and Customs Union