Document ID: 32018D0552
Language: ENG

<table><col/><col/><col/><col/><tbody><tr><td><p>9.4.2018&#160;&#160;&#160;</p></td><td><p>EN</p></td><td><p>Official Journal of the European Union</p></td><td><p>L 91/27</p></td></tr></tbody></table>
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:
<table><col/><col/><tbody><tr><td><p>(1)</p></td><td><p>Council Regulation (EEC) No 2658/87<a>&#160;(<span>2</span>)</a> established a goods nomenclature, the &#8216;Combined Nomenclature&#8217;, 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.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(2)</p></td><td><p>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<a>&#160;(<span>3</span>)</a>.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(3)</p></td><td><p>Pursuant to the amendments to Annex I to Regulation (EEC) No 2658/87, the latest ones introduced by Commission Implementing Regulation (EU) 2017/1925<a>&#160;(<span>4</span>)</a>, the codes of Combined Nomenclature for certain products referred to in Directive 2003/96/EC, have been replaced by new codes.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(4)</p></td><td><p>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.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(5)</p></td><td><p>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.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(6)</p></td><td><p>Directive 2003/96/EC should therefore be amended as follows.</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(7)</p></td><td><p>The measures provided for in this Decision are in accordance with the opinion of the Committee on Excise Duty,</p></td></tr></tbody></table>
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:
<table><col/><col/><tbody><tr><td><p>(1)</p></td><td><p>in Article 2(1)(h), code &#8216;3824&#160;90&#160;99&#8217; is replaced by codes &#8216;3824&#160;99&#160;86, 3824&#160;99&#160;92 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 3824&#160;99&#160;93, 3824&#160;99&#160;96 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 3826&#160;00&#160;10 and 3826&#160;00&#160;90&#8217;;</p></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(2)</p></td><td><p>in Article 16(1) the references to certain codes are updated as follows:</p><table><col/><col/><tbody><tr><td><p>(a)</p></td><td><p>in the second indent of the first subparagraph, code &#8216;3824&#160;90&#160;55&#8217; is replaced by code &#8216;3824&#160;99&#160;55&#8217;;</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(b)</p></td><td><p>in the second indent of the first subparagraph, codes &#8216;3824&#160;90&#160;80 to 3824&#160;90&#160;99&#8217; are replaced by codes &#8216;3824&#160;99&#160;80, 3824&#160;99&#160;85, 3824&#160;99&#160;86, 3824&#160;99&#160;92 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 3824&#160;99&#160;93, 3824&#160;99&#160;96 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 3826&#160;00&#160;10 and 3826&#160;00&#160;90&#8217;;</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(c)</p></td><td><p>in the second subparagraph, code &#8216;2851&#160;00&#160;10&#8217; is replaced by code &#8216;2853&#160;90&#160;10&#8217;;</p></td></tr></tbody></table></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(3)</p></td><td><p>in Article 20(1) the references to certain codes are updated as follows:</p><table><col/><col/><tbody><tr><td><p>(a)</p></td><td><p>in the first sentence of point (c), codes &#8216;2710&#160;11 to 2710&#160;19&#160;69&#8217; are replaced by codes &#8216;2710&#160;12 to 2710&#160;19&#160;68 and 2710&#160;20 to 2710&#160;20&#160;39 and 2710&#160;20&#160;90 (only for products of which less than 90&#160;% by volume (including losses) distils at 210&#160;&#176;C and 65&#160;% or more by volume (including losses) distils at 250&#160;&#176;C by the ISO 3405 method (equivalent to the ASTM D 86 method)),&#8217;;</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(b)</p></td><td><p>in the second sentence of point (c), code &#8216;2710&#160;11&#160;21&#8217; is replaced by code &#8216;2710&#160;12&#160;21&#8217;;</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(c)</p></td><td><p>in the second sentence of point (c), code &#8216;2710&#160;11&#160;25&#8217; is replaced by code &#8216;2710&#160;12&#160;25&#8217;;</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(d)</p></td><td><p>in the second sentence of point (c), code &#8216;2710&#160;19&#160;29&#8217; is replaced by codes &#8216;2710&#160;19&#160;29 and 2710&#160;20&#160;90 (only for products of which less than 90&#160;% by volume (including losses) distils at 210&#160;&#176;C and 65&#160;% or more by volume (including losses) distils at 250&#160;&#176;C by the ISO 3405 method (equivalent to the ASTM D 86 method))&#8217;;</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(e)</p></td><td><p>in point (h), code &#8216;3824&#160;90&#160;99&#8217; is replaced by codes &#8216;3824&#160;99&#160;86, 3824&#160;99&#160;92 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 3824&#160;99&#160;93, 3824&#160;99&#160;96 (excluding anti-rust preparations containing amines as active constituents and inorganic composite solvents and thinners for varnishes and similar products), 3826&#160;00&#160;10 and 3826&#160;00&#160;90&#8217;;</p></td></tr></tbody></table></td></tr></tbody></table>
<table><col/><col/><tbody><tr><td><p>(4)</p></td><td><p>in Annex I, the references to certain codes are updated as follows:</p><table><col/><col/><tbody><tr><td><p>(a)</p></td><td><p>Table A is updated as follows:</p><table><col/><col/><tbody><tr><td><p>(i)</p></td><td><p>code &#8216;2710&#160;11&#160;31&#8217; is replaced by code &#8216;2710&#160;12&#160;31&#8217;;</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(ii)</p></td><td><p>code &#8216;2710&#160;11&#160;41&#8217; is replaced by code &#8216;2710&#160;12&#160;41&#8217;;</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(iii)</p></td><td><p>code &#8216;2710&#160;11&#160;45&#8217; is replaced by code &#8216;2710&#160;12&#160;45&#8217;;</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(iv)</p></td><td><p>code &#8216;2710&#160;11&#160;49&#8217; is replaced by code &#8216;2710&#160;12&#160;49&#8217;;</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(v)</p></td><td><p>code &#8216;2710&#160;11&#160;51&#8217; is replaced by code &#8216;2710&#160;12&#160;51&#8217;;</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(vi)</p></td><td><p>code &#8216;2710&#160;11&#160;59&#8217; is replaced by code &#8216;2710&#160;12&#160;59&#8217;;</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(vii)</p></td><td><p>codes &#8216;2710&#160;19&#160;41 to 2710&#160;19&#160;49&#8217; are replaced by codes &#8216;2710&#160;19&#160;43 to 2710&#160;19&#160;48 and 2710&#160;20&#160;11 to 2710&#160;20&#160;19&#8217;;</p></td></tr></tbody></table></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(b)</p></td><td><p>in Table B, codes &#8216;2710&#160;19&#160;41 to 2710&#160;19&#160;49&#8217; are replaced by codes &#8216;2710&#160;19&#160;43 to 2710&#160;19&#160;48 and 2710&#160;20&#160;11 to 2710&#160;20&#160;19&#8217;;</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(c)</p></td><td><p>Table C is updated as follows:</p><table><col/><col/><tbody><tr><td><p>(i)</p></td><td><p>codes &#8216;2710&#160;19&#160;41 to 2710&#160;19&#160;49&#8217; are replaced by codes &#8216;2710&#160;19&#160;43 to 2710&#160;19&#160;48 and 2710&#160;20&#160;11 to 2710&#160;20&#160;19&#8217;;</p></td></tr></tbody></table><table><col/><col/><tbody><tr><td><p>(ii)</p></td><td><p>codes &#8216;2710&#160;19&#160;61 to 2710&#160;19&#160;69&#8217; are replaced by codes &#8216;2710&#160;19&#160;62 to 2710&#160;19&#160;68 and 2710&#160;20&#160;31 to 2710&#160;20&#160;39&#8217;.</p></td></tr></tbody></table></td></tr></tbody></table></td></tr></tbody></table>
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
<note>
( 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 ).
</note>