Keywords
Summary

Keywords

1 . COMMON CUSTOMS TARIFF - TARIFF HEADINGS - INTERPRETATION - EXPLANATORY NOTES OF THE CUSTOMS COOPERATION COUNCIL - OPINIONS OF THE COMMITTEE ON COMMON CUSTOMS TARIFF NOMENCLATURE - AUTHORITY - LIMITS

2 . COMMON CUSTOMS TARIFF - TARIFF HEADINGS - ' ' BREATHING APPLIANCES ' ' WITHIN THE MEANING OF HEADING 90.18 - CONCEPT - FILTER MASKS - INCLUSION

Summary

1 . THE EXPLANATORY NOTES TO THE NOMENCLATURE OF THE CUSTOMS CO-OPERATION COUNCIL , LIKE THE OPINIONS OF THE COMMITTEE ON COMMON CUSTOMS TARIFF NOMENCLATURE , CONSTITUTE AN IMPORTANT MEANS OF ENSURING THE UNIFORM APPLICATION OF THE COMMON CUSTOMS TARIFF BY THE CUSTOMS AUTHORITIES OF THE MEMBER STATES AND AS SUCH MAY BE CONSIDERED AS A VALID AID TO THE INTERPRETATION OF THE TARIFF . HOWEVER , SUCH NOTES AND OPINIONS DO NOT HAVE LEGALLY BINDING FORCE SO THAT , WHERE APPROPRIATE , IT IS NECESSARY TO CONSIDER WHETHER THEIR CONTENT IS IN ACCORDANCE WITH THE ACTUAL PROVISIONS OF THE COMMON CUSTOMS TARIFF AND WHETHER THEY ALTER THE MEANING OF SUCH PROVISIONS .

2 . THE EXPRESSION ' ' BREATHING APPLIANCES ( INCLUDING GAS MASKS AND SIMILAR RESPIRATORS ) ' ' OCCURRING IN TARIFF HEADING 90.18 OF THE COMMON CUSTOMS TARIFF MUST BE INTERPRETED AS MEANING THAT IT ALSO INCLUDES SIMPLE FILTER MASKS WHICH , ALTHOUGH COVERING ONLY THE MOUTH AND NOSE , SERVE AS PROTECTION AGAINST TOXIC CHEMICAL PRODUCTS , DUST , SMOKE AND FOG AND WHICH ARE INTENDED TO BE USED ONCE ONLY .