
委员会实施条例(EU) 2018/552,依据理事会指令2003/96/EC更新组合编码法中某些商品
技术法规类型:欧盟Eurlex法规 来源:tbtmap
EURLEX ID:32018D0552
OJ编号:OJ L 91, 9.4.2018, p. 27–29
中文标题:委员会实施条例(EU) 2018/552,依据理事会指令2003/96/EC更新组合编码法中某些商品
原文标题:Commission Implementing Decision (EU) 2018/552 of 6 April 2018 updating the references in Council Directive 2003/96/EC to the codes of the Combined Nomenclature for certain products
生效日期:2018-09-15
废止日期:9999-12-31
法规全文:查看欧盟官方文件
9.4.2018 |
EN |
Official Journal of the European Union |
L 91/27 |
COMMISSION IMPLEMENTING DECISION (EU) 2018/552
of 6 April 2018
updating the references in Council Directive 2003/96/EC to the codes of the Combined Nomenclature for certain products
THE EUROPEAN COMMISSION,
Having regard to the Treaty on the Functioning of the European Union,
Having regard to Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity (1), and in particular the second subparagraph of Article 2(5) thereof,
Whereas:
(1) |
Council Regulation (EEC) No 2658/87 (2) established a goods nomenclature, the ‘Combined Nomenclature’, to meet the requirements of the Common Customs Tariff, the external trade statistics of the Union, and other Union policies concerning the importation or exportation of goods. |
(2) |
The products subject to the provisions of Directive 2003/96/EC are described by references to the codes of the Combined Nomenclature of Commission Regulation (EC) No 2031/2001 (3). |
(3) |
Pursuant to the amendments to Annex I to Regulation (EEC) No 2658/87, the latest ones introduced by Commission Implementing Regulation (EU) 2017/1925 (4), the codes of Combined Nomenclature for certain products referred to in Directive 2003/96/EC, have been replaced by new codes. |
(4) |
Therefore it is appropriate to update the references to certain codes used in Directive 2003/96/EC to ensure that the products referred thereto are described by the new codes of the Combined Nomenclature, as updated by Implementing Regulation (EU) 2017/1925. |
(5) |
A decision to update the references to certain codes in the Combined Nomenclature must not result in any changes in the minimum tax rates applied in Directive 2003/96/EC or to the addition or removal of any energy products. |
(6) |
Directive 2003/96/EC should therefore be amended as follows. |
(7) |
The measures provided for in this Decision are in accordance with the opinion of the Committee on Excise Duty, |
HAS ADOPTED THIS DECISION:
Article 1
The references in Directive 2003/96/EC to certain codes of the Combined Nomenclature of Regulation (EC) No 2031/2001 are updated to references to the corresponding codes of Implementing Regulation (EU) 2017/1925:
(1) |
in Article 2(1)(h), code ‘3824 90 99’ is replaced by codes ‘3824 99 86, 3824 99 92 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 3824 99 93, 3824 99 96 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 3826 00 10 and 3826 00 90’; |
(2) |
in Article 16(1) the references to certain codes are updated as follows:
|
(3) |
in Article 20(1) the references to certain codes are updated as follows:
|
(4) |
in Annex I, the references to certain codes are updated as follows:
|
Article 2
This Decision shall enter into force on the third day following that of its publication in the Official Journal of the European Union.
It shall apply from 15 September 2018.
Done at Brussels, 6 April 2018.
For the Commission
The President
Jean-Claude JUNCKER
(1) OJ L 283, 31.10.2003, p. 51.
(2) 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).
(3) Commission Regulation (EC) No 2031/2001 of 6 August 2001 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 279, 23.10.2001, p. 1).
(4) Commission Implementing Regulation (EU) 2017/1925 of 12 October 2017 amending Annex I to Council Regulation (EEC) No 2658/87 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 282, 31.10.2017, p. 1).
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